Mr Annan, your actions in the instant case is one of unjust enrichment.

In your own plea you admitted to the receipt of the money and you have expended same because you treated it as a gift. so why won't you simply refund the money to the owner and be free as you claimed in your press statement the lawful owner of the money could have instituted a civil action to recover same?

Be reminded that claimant is being deprived of the use of his money and that clearly establishes the intent to dishonestly appropriating money that did not belong to you. And this is called stealing per Act 29

Section 125 of the Code provides Definition of Stealing. as:
A person steals if he dishonestly appropriates a thing of which he is not the owner.

James Kofi Annan, you agree you are not the owner of the money but you continue to deprive the owner of the use of the money and this is clearly an act of Stealing.

If indeed you have conscience refund the 1 billion Cedis to the owner because your conduct in the instant case amounts to unjust enrichment.