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Embezzlement (ICCS 07032)
EMBEZZLEMENT, MISAPROPIATION or diversion by a public official or a person who directs or works in a private sector entity of any property, public or private funds or securities or any other thing of value entrusted to the public official or person by virtue of his or her position.
Embezzlement, at minimum, is fraudulently taking money or property entrusted to one’s care without permission to one’s own use.
Misappropriation, at minimum, is the unlawful use of money or property entrusted to one’s care without permission to one’s own use.
INCLUSIONS: Embezzlement in the public sector; embezzlement in the private sector; misappropriation; dishonest conversion
EXCLUSIONS: Unlawfully taking money or property that is not entrusted to one’s care or trespassing to take property (0705); fraud involving financial transactions for the purpose of personal gain (07011); apply all exclusions listed in 0703

[Sources: United Nations Convention against Corruption. United Nations Office on Drugs and Crime (UNODC), Vienna, Austria, 2004, p.18. Web: http://www.unodc.org/documents/treaties/UNCAC/Publications/Convention/08-50026_E.pdf.
International Classification of Crime for Statistical Purposes (ICCS), UNODC, Mar 2015, p.71 Web: https://www.unodc.org/documents/data-and-analysis/statistics/crime/ICCS/ICCS_English_2016_web.pdf]
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