Amount of crime of misappropriating funds

Legal analysis: the crime of misappropriating funds refers to the behavior of personnel of companies, enterprises or other units who, taking advantage of their positions, misappropriate the funds of their own units for personal use or lend them to others for use, and the amount is large, which has not been paid back for more than three months, or the amount is large, with profit-making or illegal purposes.

Legal basis: Interpretation of the Supreme People's Court and the Supreme People's Procuratorate on Several Issues Concerning the Application of Laws in Handling Criminal Cases of Corruption and Bribery.

Article 11 The starting point of the amount of "large amount", "huge amount" and "engaging in illegal activities" in the crime of misappropriating funds stipulated in Article 272 of the Criminal Law is twice the amount standard of "large amount", "serious circumstances" and "engaging in illegal activities" in this interpretation.

Article 5 Whoever misappropriates public funds for personal use to engage in illegal activities and the amount is more than 30,000 yuan shall be investigated for criminal responsibility for the crime of misappropriating public funds in accordance with the provisions of Article 384 of the Criminal Law; If the amount is more than 3 million yuan, it shall be deemed as "a huge amount" as stipulated in the first paragraph of Article 384th of the Criminal Law. Under any of the following circumstances, it shall be deemed as "serious circumstances" as stipulated in the first paragraph of Article 384th of the Criminal Law:

(a) the amount of misappropriation of public funds is more than one million yuan;

(2) misappropriating specific funds and materials such as disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief, with the amount of more than 500,000 yuan but less than 1 million yuan;

(three) misappropriation of public funds is not returned, and the amount is less than 500 thousand yuan/kloc-0 million yuan;

(4) Other serious circumstances.

Article 272 of the Criminal Law of People's Republic of China (PRC), any employee of a company, enterprise or other unit who, by taking advantage of his position, misappropriates the funds of his own unit for personal use or lends them to others, and fails to pay them back for more than three months, or engages in profit-making activities or illegal activities for less than three months, shall be sentenced to fixed-term imprisonment or criminal detention; Whoever misappropriates the funds of his own unit in a huge amount, or fails to return the funds in a large amount, shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years.