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(1) An employee is in full amount financially responsible for damage caused through his fault to the employer in the following cases:

a) has been concluded an agreement between the employee and the employer about employee's full responsibility for failure to ensure the safety of property and other valuables transferred to him for storage or for other purposes (Article 339);

b) the employee received property and other valuables on the basis of a one-time power of attorney or other one-time documents;

c) the damage was caused as a result of deliberate culpable actions of the employee, established by the court decision;

d) the damage was caused by an employee in a state of alcoholic, narcotic or toxic intoxication, established in accordance with the procedure provided in point k) of Article 76;

e) damage was caused by the shortage, destruction or deliberate damage of materials, semi-finished products, products (production) including during their manufacture, as well as tools, measuring instruments, calculating equipment, protective equipment and other items issued to the employee for use by the enterprise;

f) the employee is entrusted, in accordance with the current legislation, with full material responsibility for damage caused by him to the employer in the performance of his labor duties;

g) the damage was caused not in the performance of the employee's work duties.

(2) Heads of the enterprises and their deputies, heads of the accounting services, chief accountants, heads of divisions and their deputies are materially responsible in the amount of damage caused through their fault, if this is a consequence of:

          a) illegal spending of material values ​​and money;

          b) expenditure (unjustified use) of investments, loans, grants, loans provided to the enterprise;

          c) improper accounting or improper storage of material values ​​and funds;

          d) other circumstances in cases stipulated by the current legislation.