公允價值衡量在價差型背信犯罪之運用

Abstract

背信罪為違背任務造成本人財產損害之犯罪，在違背任務而高買賤賣資產之背信行為類型，要認定「財產損害」必須對「價格」有一定程度的瞭解，然而法律人「對價格的認知」過度狹隘將使背信罪定罪發生困難。 實則價格具有「非絕對性」，任何資產並不存在絕對、單一的「價格」。本文介紹國際財務報導準則（International Financial Reporting Standards，IFRS）第13號公報（IFRS 13）對於資產負債公允價值認定之架構，說明價格（公允價值）之評價技術輸入值有三個層級，在某些情況下甚至必須運用預測、判斷之不可觀察之輸入值。 繼而，本文將公允價值衡量之概念運用於背信罪「財產損害」之認定，最後以實務上各類資產高買賤賣之案例，實際操演公允價值衡量如何協助背信罪財產損害認定之運用。

Breach of trust crime is a crime result in property damage. In order to identify how much the ‘property damage’ of a price-related breach of trust Crime is, We need to understand the concept of ‘price’. Because of the misunderstanding of ‘price’ by lawyers (Judges, Prosecuters and lawyers ), it is difficult for judges to give a guilty verdict of breach of trust crime. The price of any asset(s) is ‘not absolute’. IFRS 13 has its own framework to measure fair value of properties. There are 3 layers of input data of evaluation approaches. Sometimes we have to use ‘unobservable input’ which are predicted or evaluated. We apply the concept of fair value measurement to identify the property damage of breach of trust crime, and we bring some cases for example to practice it.