The following are that do not constitute the crime of misappropriation of funds

According to the actual circumstances, after a sentence for the crime of misappropriation of funds is sentenced, as long as the conditions for commutation are met, the sentence may be commuted in accordance with law. Relevant legal provisions: "Criminal Law of the People's Republic of China" Article 78: Criminals sentenced to controlled release, short-term detention, fixed-term imprisonment, or life imprisonment may have their sentences commuted if they conscientiously abide by prison rules, accept education and reform, and truly show repentance and reform, or have meritorious service; Where there is any of the following major meritorious contributions, the sentence shall be commuted:

1) Obstructing the major criminal activities of others; (2) Reporting major criminal activities inside or outside the prison, which is verified to be true upon investigation; (3) There are inventions, creations, or major technological innovations; (4) sacrificing oneself to save others in daily production or life; (5) Outstanding performance in resisting natural disasters or eliminating major accidents; (6) Other major contributions to the state and society. The actual sentence to be served after commutation must not be less than the following periods: (1) Where a sentence of controlled release, short-term detention, or fixed-term imprisonment is given, it must not be less than half of the original sentence; (2) Where a sentence of indefinite imprisonment is given, it must not be less than 13 years; (3) Where a people's court restricts commutation of a sentence in accordance with paragraph 2 of article 50 of this Law, and where the sentence is commuted to life imprisonment in accordance with law after the completion of the suspended period of enforcement, it must not be less than 25 years, and where the sentence is commuted to 25 years imprisonment in accordance with law after the completion of the suspended period of enforcement, it must not be less than 20 years.

Acts that may constitute the offence of misappropriation of funds:

1. Misappropriating the unit's funds to carry out illegal activities;

2. Misappropriation of the unit's funds, the amount is relatively large, and it has not been repaid for more than three months;

3. Misappropriation of the unit's funds for less than three months, but the amount is relatively large, and profit-making activities are carried out.

[Legal basis].Article 272 of the Criminal Law.

Where the staff of a company, enterprise, or other unit take advantage of their position to misappropriate their unit's funds for personal use or to lend them to others, and the amount is relatively large and has not been repaid for more than three months, or although it has not exceeded three months, the amount is relatively large, and for-profit activities are carried out, or illegal activities are carried out, they are to be sentenced to up to three years imprisonment or short-term detention; Where the amount of funds embezzled from the unit is huge, or the amount is relatively large and is not returned, a sentence of between three and ten years imprisonment is to be given. Where personnel engaged in public affairs in state-owned companies, enterprises, or other state-owned units, or personnel appointed by state-owned companies, enterprises, or other state-owned units to engage in public affairs in non-state-owned companies, enterprises, or other units, commit the conduct described in the preceding paragraph, they are to be convicted and punished in accordance with the provisions of article 384 of this Law.

Answer]: cThe misappropriation of funds can be divided into three situations: "unpaid during the disturbance period", "profit-making activities", and "illegal activities".

Legal Analysis: The mode of conduct of the crime of misappropriation of funds is mainly manifested in "misappropriation". The so-called "misappropriation" refers to the misappropriation of the company's funds for private use without authorization without the right to use without approval and permission, in violation of the company's financial system; Or although they have the right to use it, they violate the company's financial system and misappropriate the company's funds for private use.

Once the perpetrator carries out the act of "misappropriation", he infringes on the exclusive right of the company's funds and changes the use of the funds, thereby endangering the company's possession, use and income of the funds, harming the integrity of the company's employees, and also causing serious social harm. "Misappropriation" mainly includes the following three types of conduct: (1) misappropriating the unit's funds for personal use or lending them to others, and the amount is relatively large and has not been repaid for more than three months; (2) Misappropriating the unit's funds for personal use or lending to others, although it has not exceeded three months, but the amount is relatively large.

Engaging in profit-making activities; (3) Misappropriating the unit's funds for personal use or lending them to others to carry out illegal activities.

Legal basis: Article 272 of the Criminal Law of the People's Republic of China stipulates that the crime of misappropriation of funds refers to the conduct of a staff member of a company, enterprise or other unit who takes advantage of his position to misappropriate the funds of his or her unit for personal use or to lend to others, and the amount is relatively large and has not been repaid for more than 3 months, or although it has not exceeded 3 months, the amount is relatively large, and profit-making activities are carried out, or illegal activities are carried out.