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(1) Section 122(2) of the Criminal Offences Act, 1960 (Act 29) on acts which amount to appropriation applies with the necessary modification to anything whether or not the moving, taking, obtaining, carrying away or dealing is by means of electronic processing or procuring procedure in part or in whole.

(2) For a cyber offence, “thing” includes any electronic related matter which results in the loss of property, identity, electronic payment medium, information, electronic record and any related matter whether  tangible or intangible wherever located on any network if the accused is subject to prosecution under this Act.