TYPICAL SUBJECTS OF APPROPRIATION AND EMBEZZLEMENT, COMMITTED IN THE RUSSIAN FINANCIAL AND CREDIT SPHERE

The subjects of misappropriation and embezzlement in the banking sector are traditionally referred to as the so-called white-collar crime. The Russian angle law and criminological doctrine is dominated by the position that the legislator took. It consists of dividing into two categories of persons performing managerial functions (conditionally - «managers»). These are officials and managers in corporate and other organizations. These individuals can appropriate and waste entrusted property, around the understanding of which there is a discussion. A typical subject of a crime under Part 1 of Art. 160 of the Criminal Code of the Russian Federation is an employee of the bank, to whom, on a special assignment or contract of material liability, as well as by virtue of a service contract, money has been transferred to the bank (its customers), in addition to officials, as well as bank managers. Thus, the liability under Part 2 of Art. 160 of the Criminal Code of the Russian Federation, it is possible to attract not only bank officials, but also its managers, since the property of the bank and customers (depositors) are actually under their management, and in some cases they are temporarily at their disposal.

misappropriation, embezzlement, embezzlement, bank, financial institution