Article 187 of the Criminal Law is the crime of absorbing clients' funds without recording them; Employees of banks or other financial institutions who absorb clients' funds and fail to record them, if the amount is huge or heavy losses are caused, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount is especially huge or especially heavy losses are caused, he shall be sentenced to fixed-term imprisonment of not less than five years and fined not less than 50,000 yuan but not more than 500,000 yuan.

The defendant compensates the victim for the loss, but the court may give a lighter punishment when sentencing, which constitutes a crime, impose a penalty and impose a fine.