The values - an object of the embezzlement

According to the article 201 of the Criminal code the object of embezzlement includes money, properties and other values. The rule doesn’t contain explanations what does ？other values” means. There are different opinions in the legal theory and the court practice in respect of the real estate as a potential object of the embezzlement. The article provides classification of the characteristics of all potential objects of the embezzlement. The author represents hers point of view about the ？other values” and the real estate as an object of the embezzlement