Legal basis: People's Republic of China (PRC) Criminal Law.
Article 185 Paragraph 1 Any employee of a bank or other financial institution who misappropriates the funds of his own unit or client by taking advantage of his position shall be convicted and punished in accordance with the provisions of Article 272 of this Law.
Article 272 Any employee of a company, enterprise or other unit who, by taking advantage of his position, misappropriates the funds of his unit for personal use or lends them to others, and the amount is relatively large, which has not been paid back for more than three months, or, although it has not been more than three months, the amount is relatively large, and he is engaged in profit-making activities or illegal activities, shall be sentenced to fixed-term imprisonment of not more than three years 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.