In this study, it is pointed out that, due to the multiple character of the special legal object set forth in article 191 PC RM, the object is formed by both main and secondary legal objects. It is shown that, in all of the cases, without any exception, the secondary legal object of the offences referred to at art.191 PC RM is formed by the social relationships on the proper performance of management duties of the entrusted goods; only in the case recorded at lett. d) par.(2) art.191 PC RM, the secondary legal object of these offences is formed, additionally, by the social relationships on the normal course of work duties. Finally but not least, it is argued that, with regard to the offences referred to at art.191 PC RM, the bases on entrusting the goods to offender’s management must not only comply with the law; they also have to be juridical (not factual). Only in this way, after entrusting the goods to offender’s management, the last one will actually be able to obtain certain privileges or powers by using them.