(2) If the foreign currency is stolen, it shall be converted into RMB according to the central parity of RMB against the currency announced by China Foreign Exchange Trading Center or the authorized institution of China People's Bank at the time of theft, and the foreign currency whose central parity has not been announced by China Foreign Exchange Trading Center or the authorized institution of China People's Bank.
Convert it into RMB according to the central parity of RMB against the currency in domestic banks at the time of theft, or arbitrage the exchange rate of the currency against the US dollar in domestic banks and international foreign exchange markets with the central parity of RMB against the US dollar.
(three) stealing electricity, gas, tap water and other property, and the amount of theft can be verified, and the amount of theft shall be calculated according to the verified amount; If the amount of theft cannot be verified, the amount of theft shall be calculated by subtracting the average monthly consumption shown by the metering instrument after the theft from the normal monthly consumption in the six months before the theft.
If it is used normally for less than six months before theft, the amount of theft shall be calculated according to the monthly average consumption during normal use minus the monthly average consumption displayed by the metering instrument after theft.
Legal basis: People's Republic of China (PRC) Criminal Law.
Article 263 Whoever robs public or private property by violence, coercion or other means shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years and shall also be fined; Under any of the following circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years, life imprisonment or death, and shall also be fined or confiscated:
Burglary;
(2) Robbery on public transport;
(3) robbing banks or other financial institutions;
(4) Robbery for many times or the amount of robbery is huge;
(5) Robbery causes serious injury or death;
(six) posing as military and police personnel to rob;
(7) Armed robbery;
(eight) robbing military supplies or emergency rescue, disaster relief and relief supplies.
Article 264 Whoever steals a large amount of public or private property, or repeatedly steals, enters a house, carries a weapon or pickpockets, shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance, and shall also, or shall only, be fined; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years and shall also be fined; If the amount is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined or confiscated.
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 Article 1 Whoever steals public or private property with a value of more than 654.38 million yuan and less than 3,000 yuan, more than 30,000 yuan and more than 654.38 million yuan and more than 300,000 yuan and less than 500,000 yuan shall be deemed as "a large amount", "a huge amount" and "a particularly huge amount".
The higher people's courts and people's procuratorates of all provinces, autonomous regions and municipalities directly under the Central Government may, according to the local economic development and the situation of social security, determine the specific amount standards implemented in their respective regions within the scope of the amount specified in the preceding paragraph and report them to the Supreme People's Court and the Supreme People's Procuratorate for approval.
If theft is carried out on cross-regional public transport and the location of theft cannot be verified, it shall be determined that the amount of theft has reached "a large amount", "a huge amount" and "a particularly huge amount" according to the relevant amount standards determined by the higher people's courts and people's procuratorates of the provinces, autonomous regions and municipalities directly under the Central Government where the case is accepted.
Stealing contraband such as drugs should be treated as theft and punished according to the seriousness of the case.