ንብረትን ከመስሪያ ቤት በኃላፊነት የተረከበ ሰው ንብረቱ በጠፋ ጊዜ ከንብረቱ መጥፋት ጋር በተያያዘ ጥፋት ያልፈፀመ መሆኑን ወይም ንብረቱ ከሥራ ሰዓት ውጪ የጠፋ መሆኑን የማስረዳት ሸክም ያለበት ስለመሆኑ የፍ/ብ/ህ/ቁ. 2ዐ27
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