Kuwait Court of Cassation principle number 1054

The material element of the offence of facilitating unlawful appropriation of public funds. The prerequisite for its establishment. The public official is deemed a principal offender and the other person an accomplice with him in that offence. The reason for this. - Appropriation of public funds by another person. Must occur by means other than those prescribed by laws and regulations. It suffices that the funds or their equivalent are held by one of the entities listed in Article 2 of Law 1/1993 concerning the Protection of Public Funds, even if owned by others or by individual persons.