détournement de fonds

CONT: La distraction de fonds peut signifier l’acte consistant à les détourner : le détournement, détournement de fonds. Ainsi, on peut dire qu’une personne distrait à son profit des fonds qui étaient confiés à sa garde. L’avocat, l’administrateur, le fiduciaire, l’exécuteur testamentaire ou toute personne à qui est confiée la garde ou l’administration de sommes d’argent doit s’interdire toute distraction de ces fonds.

CONT: Consultation with several on-line and hard copy English language dictionaries, disclose that the ordinary meaning of the term may include ""the diversion of ... money away from its rightful owner."" However, in all instances, the meaning may also include conduct which is done dishonestly, for personal gain ... These common definitions support the Court's initial view, that the phrase ""misappropriation of funds"" is certainly capable in its natural and ordinary meaning, of being defamatory.
OBS: The term ""embezzlement"" is more highly charged with negative connotations than ""defalcation"" which is more neutral.

OBS: apropiación indebida: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.