2024/9/2 凌晨12:25 Criminal Law of the People's Republic of China An entity committing a crime as prescribed in the preceding paragraph shall be fined, and the directly responsible persons in charge and other directly responsible persons shall be punished in accordance with the provisions in the preceding paragraph. Article 183 An employee of an insurance company who, taking advantage of his position, intentionally fabricates a non-existing accident and settles a false claim thereupon, thereby obtaining the insurance proceeds for his own possession, shall be convicted and punished in accordance with the provisions in Article 271 of this Law. An employee of a state-owned insurance company or a person assigned by a state-owned insurance company to perform public duties in a non-state-owned insurance company committing an act as prescribed in the preceding paragraph shall be convicted and punished in accordance with the provisions in Articles 382 and 383 of this Law. Article 184 An employee of a bank or any other financial institution who, in conducting financial business, solicits or illegally accepts money or other forms of property from others as a price of providing benefits, or, in violation of the relevant state regulations, accepts kickbacks or service charges under various names and takes them into his own possession, shall be convicted and punished in accordance with the provisions in Article 163 of this Law. An employee of a state-owned financial institution or a person assigned by a state-owned financial institution to perform public duties in a non-state-owned financial institution committing an act as prescribed in the preceding paragraph shall be convicted and punished in accordance with the provisions in Articles 385 and 386 of this Law. Article 185 An employee of any commercial bank, stock exchange, futures exchange, securities company, futures brokerage company, insurance company or any other financial institution who, by taking advantage of his position, misappropriates funds belonging to the said institution or its customers shall be convicted and punished in accordance with the provisions in Article 272 of this Law. An employee of a state-owned commercial bank, stock exchange, futures exchange, securities company, futures brokerage company, insurance company or any other state-owned financial institution or a person assigned by a state-owned commercial bank, stock exchange, futures exchange, securities company, futures brokerage company, insurance company or any other stateowned financial institution to perform public duties in a non-state-owned institution as listed in the preceding paragraph committing an act as prescribed in the preceding paragraph shall be convicted and punished in accordance with the provisions in Article 384 of this Law. Article 185a Any commercial bank, stock exchange, futures exchange, securities company, futures brokerage company, insurance company or any other financial institution that, in violation of its fiduciary duty, uses the funds of its customers or other entrusted property, or trust property, if the circumstances are serious, shall be fined, and the directly responsible persons in charge and other directly responsible persons shall be sentenced to fixed-term imprisonment of not more than 3 years or short-term custody, with a fine of not less than RMB 30,000 yuan but not more than RMB 300,000 yuan. Where the circumstances are especially serious, the directly responsible persons in charge and other directly responsible persons shall be sentenced to fixed-term imprisonment of not less than 3 years but not more than 10 years, with a fine of not less than RMB 50,000 yuan but not more than RMB 500,000 yuan. en.npc.gov.cn.cdurl.cn/2020-12/26/c_921604_10.htm 7/17