Is it permissible to denounce in exchange for taking the stolen money, given that the owner of the money has recovered the amount from the government?

If there was no transgression or negligence on your part in safeguarding the stolen amount, then you are not liable for it. This is because you are in the position of a trustee who is only liable in cases of transgression or negligence. Therefore, the company owner has no right to demand the stolen amount from you. You are permitted to deny the amount in your possession as an offset against what you paid for the stolen sum.

However, if the amount was stolen due to your negligence, then the company owner has the right to demand it from you, provided no one else compensated him. But if the government compensated him, his claim against you is dropped, and he is not permitted to demand it from you. In this case, you are permitted to remain silent about the amount in your possession and consider it as an offset against what you paid.