less than three years and not more than fourteen years. (2) (a) (b) (c) In this section— “bank” and “credit institution” have the meanings assigned to them by the Financial Institutions Act; “insurance company” means an insurance company within the meaning of section 4 of the Insurance Act; and “public body” has the meaning assigned to it by section 1 of the Prevention of Corruption Act. 270. Compensation. Where a person is convicted under section 268 or 269 or where a convicted person is sentenced under section 271, the court shall, in addition to the punishment provided there, order such person to pay by way of compensation to the aggrieved party, such sum as in the opinion of the court is just, having regard to the loss suffered by the aggrieved party; and such order shall be deemed to be a decree under section 25 of the Civil Procedure Act, and shall be executed in the manner provided under section 38 of that Act. 271. Stealing by agents, etc. If the thing stolen is any of the following things— (a) property which has been received by the offender with a power of attorney for its disposition; (b) property which has been entrusted to the offender either alone or jointly with any other person for him or her to retain in safe custody or to apply, pay or deliver it or any part of it or any proceeds of it for any purpose or to any person; (c) property which has been received by the offender either alone or jointly with any other person for or on account of any other person; (d) the whole or part of the proceeds of any valuable security which has been received by the offender with a direction that the proceeds thereof should be applied to any purpose or paid to any person specified in the direction; (e) the whole or part of the proceeds arising from any disposition of any property which have been received by the offender by virtue of a power of attorney for such disposition, such power of attorney having been received by the offender with a direction that such proceeds should be applied to any purpose or paid to