Limits of criminal liability of banks in the field of lending with an approach to citizenship rights

In an organized action, the financial resources that the government has given to the banks for specific purposes have been lent to the corrupt and inadequate collateral has been obtained in return, which ultimately leads to the loss of these resources. This research has been done by analytical-descriptive method and its purpose is to investigate the criminal responsibility of banks in granting such loans with a citizenship rights approach. In fact, the research question is what is the criminal responsibility of bank officials in granting such loans? Due to the political nature of the government's goals in allocating these resources, which are usually in line with the development of production and employment, their embezzlement violates citizenship rights and creates class divisions between different sections of society. Although the legislator did not explicitly state the legal element of this act, but by interpreting various legal sources, this element can be considered as existing. Considering that the elements of the crime form, in addition to the legal element, include the psychological element (science and evil) and the material element (will and action / omission), if there is reluctance for any of the perpetrators of this crime, they can be held criminally liable. Ignored. Lack of knowledge and intention regarding the substance of the matter can also lead to the non-realization of the crime and ultimately the issuance of a restraining order. Otherwise, the crime is attributable to all its perpetr=