përvetësim

Përvetësim, commonly rendered in English as embezzlement or misappropriation, is a financial crime in which a person who is entrusted with someone else’s property or funds uses them for personal gain. The typical elements are possession or control of property entrusted to the offender; conversion or use of that property in a way that breaches the owner's rights; and intent to permanently deprive the owner. In contrast to theft, embezzlement requires that the offender had lawful possession of the asset before misusing it. It can occur in public administration, corporate environments, or nonprofit organizations.

Common forms include improper cash handling, false expense reimbursements, payroll or ghost‑employee schemes, and the diversion of funds for personal use. Penalties, which vary by jurisdiction, typically include imprisonment, fines, restitution to the victim, and asset forfeiture. Preventive measures emphasize internal controls such as separation of duties, regular audits, independent oversight, and clear prohibitions on personal use of entrusted assets.

See also embezzlement and misappropriation, as well as related concepts in financial crime such as fraud and theft.