Legal basis: Article 185th of the Criminal Law of People's Republic of China (PRC). Any employee of a bank or other financial institution who misappropriates the funds of his own unit or clients by taking advantage of his position shall be convicted and punished in accordance with the provisions of Article 272 of this Law. Staff members of state-owned financial institutions and personnel assigned by state-owned financial institutions to engage in public affairs in non-state-owned financial institutions who commit the acts mentioned in the preceding paragraph shall be convicted and punished in accordance with the provisions of Article 384 of this Law.