1. If the stolen property has a valid price certificate, it shall be identified according to the valid price certificate;
2, there is no valid price certificate, or according to the price certificate that the amount of theft is obviously unreasonable, in accordance with the relevant provisions of the valuation agency valuation;
3, the circulation of goods, according to the market retail price of the medium price calculation;
4. Work in progress and finished products at the production site shall be calculated according to the method specified in the preceding paragraph.
legal ground
Article 4 of the Interpretation of the Supreme People's Court and the Supreme People's Procuratorate on Several Issues Concerning the Application of Laws in Handling Criminal Cases of Theft.
The amount of theft shall be determined according to the following methods:
(1) If the stolen goods have valid price vouchers, they shall be identified according to the valid price vouchers; If there is no valid price certificate, or if the amount of theft is obviously unreasonable according to the price certificate, an appraisal institution shall be entrusted to conduct appraisal in accordance with the relevant provisions;
(2) If the foreign currency is stolen, it shall be converted into RMB according to the central parity of RMB against the currency published by China Foreign Exchange Trading Center or the authorized institution of the People's Bank of China at the time of theft; Foreign currencies whose median price has not been announced by China Foreign Exchange Trading Center or authorized institutions of the People's Bank of China shall be converted into RMB according to the median price of RMB against the currency at the time of theft, or arbitrage shall be conducted according to the median price of RMB against the US dollar at domestic banks and international foreign exchange markets.