Can financial intermediaries constitute embezzlement of public funds?

Can constitute a crime of embezzlement of public funds.

"Criminal Law": Article 384: If a state functionary takes advantage of his position to misappropriate public funds for personal use and conduct illegal activities, or if he misappropriates a relatively large amount of public funds for profit-making activities, he shall Or whoever misappropriates public funds in a relatively large amount and fails to repay it for more than three months is guilty of the crime of misappropriating public funds and shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; if the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than five years. Those who misappropriate huge amounts of public funds and fail to return them shall be sentenced to fixed-term imprisonment of more than ten years or life imprisonment.

Whoever misappropriates funds and materials used for disaster relief, emergency rescue, flood prevention, special care, poverty alleviation, immigration, and relief for personal use shall be severely punished.