(1) That the
money, goods or other personal property is received by the offender
in trust or on commission, or for administration, or under any other
obligation involving the duty to make delivery of, or to return, the
same;
(2) That there be
misappropriation or conversion of such money or property by the offender, or
denial on his part of such receipt;
(3) That such misappropriation or conversion or denial is to the
prejudice of another; and
(4) That there is
demand by the offended party to the offender.[1]
[1] Jandusay v. People, G.R. No. 185129, 17 June 2013, 698 SCRA 619, 625 citing Asejo v. People, 555 Phil. 106, 112-113 (2007).