According to the relevant judicial interpretation, the amount of theft is 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 a 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.
legal ground
"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 4 The amount of theft shall be determined according to the following methods: (1) If the stolen property has a valid price certificate, it shall be determined according to the valid price certificate; 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; (four) knowing that it is used by stealing other people's communication lines or copying other people's telecommunications equipment and facilities, the amount of misappropriation shall be determined according to the expenses paid by legitimate users; If it cannot be directly confirmed, the theft amount shall be calculated according to the monthly payment amount of the legal user's telecommunication equipment and facilities after being stolen and copied minus the monthly telephone charges for six months before being stolen and copied; If a legitimate user has used telecommunication equipment and facilities for less than six months, the amount of theft shall be calculated according to the actual monthly telephone bill; (five) theft of other people's communication lines, copying other people's telecommunications code number for sale, the amount of theft is determined according to the amount of stolen goods. If the loss caused by theft to the owner is greater than the amount of theft, the amount of loss may be considered as a sentencing circumstance.