re: comsuc down again?but what?
No. For them its a transcription error, or an absence of intention. Mistakes happen all the time. So, they have not committed any fraud. However, once you have seen the shares in your account, and knowing them not to be yours, then by taking the next step (ie: of selling them): 1) you are possessed of the intention (ie: mens rea); and 2) you have committed the act (ie: of converting that which is not yours into something else, like cash, which also is not yours to take, but which you have taken possession of and claimed as your own). In doing so, you are possessed of the conduct (ie: actus reus).
In other words, the mere presence of an erroneous transaction in your account does not bring about the commissioning of an offence. Rather, it is when you decide to do something with that erroneous transaction (ie: with the intention of gaining a benefit out of it) and then actually go about doing so (ie: by selling the shares, with the further intention of gaining the benefit of the proceeds) that you commit the offence - in this case, fraudulent conversion.
Why fraudulent conversion?
Because, by converting the shares to some other form, you have permanently deprived the rightful owner of those shares of the benefit (ie: enjoyment) of those shares. Once converted, you cannot change it back (ie: you can substiute, replace, etc, but you cannot reinstate exactly the same to its former state).
