(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; China Foreign Exchange Trading Center or the authorized institution of the People's Bank of China has not published the central parity of the exchange rate, and converted it into RMB according to the central parity of RMB against the currency at the time of theft, or the central parity of RMB against the US dollar in domestic banks and the international foreign exchange market arbitrage;
(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 displayed 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;
When the amount of theft is inconsistent with what the victim said, the amount should be determined according to the existing evidence. When making a judgment, the court emphasizes the evidence and does not believe the testimony of witnesses and the statements of the parties.
Legal Analysis: People's Republic of China (PRC) Criminal Procedure Law
Article 55 In sentencing all cases, emphasis should be placed on evidence, investigation and study, and confessions should not be trusted. If only the defendant confesses and there is no other evidence, the defendant cannot be found guilty and punished; If there is no confession from the defendant and the evidence is true and sufficient, the defendant may be found guilty and punished.