No, I explained my conclusion multiple times but you don't seem to have noticed it.

I'm not a lawyer, but the fact that a representative of a company can't manage the company's funds however he wants is:

* what I've always known

* obvious on the face of it

* apparently confirmed by quick searches of terms like misappropriation and embezzlement

You seem to be just trying to win a debate competition and I have zero interest in that; especially since there isn't someone around to judge it.