Determination of the crime of misappropriating funds;
(1) object element. The object of this crime is the usufructuary right of funds of companies, enterprises or other units, and the object is the funds of units.
(2) objective factors. Objectively, this crime shows that the actor takes advantage of his position to misappropriate the funds of his unit for personal use or lend them to others, and the amount is large and has not been paid back for more than three months.
(3) Main elements. The subject of this crime is a special subject, that is, the staff of companies, enterprises or other units.
(4) Subjective factors. Subjectively, this crime can only be intentional, that is, the actor knowingly misappropriates or lends the funds of his own unit and takes advantage of his position, but still deliberately does it.
Legal basis: Article 185th of the Criminal Law of People's Republic of China (PRC). Staff members of commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies or other financial institutions who take advantage of their positions to misappropriate the funds of their own units or clients shall be convicted and punished in accordance with the provisions of Article 272 of this Law.