Capital embezzlement is one of the crimes that involve personal property. With the crime, a good number of controversial issues exist in both theories of law and judicatory practices.

挪用资金罪是涉及非国有单位的犯罪类型之一，很多问题在法学理论界和司法实践中还存在争议。

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Ablyazov is former chairman of BTA, the biggest bank in Kazakhstan, which was nationalized last year amid billions of dollars of losses and linked to possible embezzlement issues that Ablyazov has denied.

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