Legal analysis: the bank account manager's borrowing of customer loans violates Article 52 of People's Republic of China (PRC) Commercial Bank Law: it is illegal to embezzle, misappropriate or occupy the bank or customer's funds by taking advantage of his position.

Legal basis: Article 52 of the Law of People's Republic of China (PRC) Commercial Bank, the staff of a commercial bank shall abide by laws, administrative regulations and other provisions related to business management, and shall not commit any of the following acts:

(a) taking advantage of his position to ask for or accept bribes, or accepting kickbacks or service fees in various names in violation of state regulations;

(2) Taking advantage of his position to embezzle, misappropriate or occupy the funds of the Bank or its clients;

(three) in violation of the provisions of favoritism to provide loans or guarantees to relatives and friends;

(4) Working part-time in other economic organizations;

(five) other acts in violation of laws, administrative regulations and business management regulations.