1. Individuals or companies that misappropriate funds: Borrowers or their related parties who misappropriate funds will bear legal responsibilities and face criminal prosecution.

2. Bank: The bank conducts investigation and review before the loan to ensure that the borrower's repayment ability and repayment source are legal. The bank failed to fulfill the relevant prudential obligations, which directly led to the occurrence of misappropriation, and the bank needed to bear certain responsibilities.

3. Third Party: Misappropriation of funds involves the participation of third parties. For example, lawyers and accounting firms are at fault or involved in misappropriation, and they need to bear certain responsibilities.