Where in the assets in fiduciary management financial disadvantage exceeding the value limit of the regulatory offence is caused by the perpetrator by breaching one or several – various or repetitive (several kinds of) – asset management duties, the misappropriation of funds is to be evaluated as a natural unity, regardless of whether such misappropriation occurred simultaneously on one occasion, or successively in several parts.
However, where several (various) conducts breaching the asset management duties result in financial disadvantage constituting several various offences which separately, in themselves, also constitute a criminal offence, the conducts shall amount to continuous misappropriation of funds, provided that the further conditions of continuous commission are met.