Subject of research: criminal law categories the object and subject of fraud in the field of lending, responsibility for which is provided for in Art. 166 of the Criminal Code of the Donetsk People's Republic (hereinafter the Criminal Code of the DPR), in the context of the content of property relations regulated by the civil legislation of the Donetsk People's Republic (hereinafter the DPR). The purpose of research: to identify substantive shortcomings in the formulation of the object and subject of the crime under Art. 166 of the Criminal Code of the DPR, followed by a proposal for options for their elimination. Methods and objects of research: to obtain the results of the study, the methods of cognition used in the humanities (legal) sciences were used. The content analysis method was used in the study of the content of the relevant provisions of the criminal and civil legislation of the DPR in terms of determining the object of criminal law protection against theft in the field of lending. The method of system analysis was used in studying the issues of providing adequate criminal law protection of public relations in the field of lending. Dialectical and formal-logical methods were used in assessing the quality of the differentiation of criminal liability for fraud in the field of lending and other theft committed by deceit or breach of trust, carried out by the legislator of the DPR. Results of research: the content of the subject of the crime under Art. 166 of the Criminal Code of the DPR, needs an extensive official interpretation. To do this, it is necessary to extend the scope of Art. 166 of the Criminal Code of the DPR on relations based on a loan agreement. The subject of fraud in the field of lending must be recognized not only as cash and non-cash funds, but also other property, as well as property rights, as defined in Art. 168 of the Civil Code of the DPR.