Entrusted Property and the Offence of Embezzlement

Entrusted property means movable or immovable property lent by public and private organisations to designated persons for return or for use within specified rules. For example, placing the flour in a bread factory's depot under a person's responsibility creates such a responsibility. The offence of embezzlement is committed where a person responsible for safekeeping or proper expenditure fails to carry out that duty and causes loss, in respect of property whose possession was transferred to them by reason of their office or which they must protect.