In this paper, there are geven: the term “commercial company” within the meaning of art.106 of the Civil Code may be equivalent in meaning with the term “commercial organization”, used in the Penal law; the term “public association” within the meaning of the Law on Public Associations is equivalent in meaning with the term “public organization”, used in the Penal law; as shown in art.180-191 of the Civil Code, the term “another non-governmental organization” used in the Penal law, has the meaning of the concept of commercial society (except public association), used in the Civil Code. It is also argued that the term “person who manages a commercial, public or other non-governmental organization” within the meaning of art.124 PC RM is broader than the term “the head of commercial, public or other non-governmental organizations”. It is shown that the person, who manages the commercial, public or other non-governmental organization, is to be distinguished from: a) the administrative-technical staff of the commercial organization, public or other non-governmental organizations; b) the persons that exercise purely professional functions within the commercial organization, public or other non-governmental organizations. Also, it is shown that by “person, who works for a commercial, public or another non-governmental organization”, although employed by the respective organizations, however that person do not comprehend functions or actions of administrative or organizational-economic type