Which of the following scenarios is an example of Diversion of Funds rather than Siphoning of Funds?

o  Diversion of Funds refers to using borrowed funds for a purpose other than the specific sanctioned purpose (e.g., using short-term working capital for long-term capital expenditure, investing in group concerns, or deploying funds in unrelated business activities within the entity). The money stays within or supports business/asset creation, but violates sanction conditions. o  Siphoning of Funds occurs when funds are permanently removed from the business operations entirely to the detriment of the lender/company (e.g., through shell companies, personal luxury asset acquisition, or unjustified foreign transfers).