(1) If, prior to the ordering of confiscation, the perpetrator has used, particularly through alienation or consumption, the object which he or she owned or to which he or she was entitled at the time of the act, and in respect of which confiscation could have been ordered, or if he or she has otherwise obstructed the confiscation of the object, then the confiscation from the perpetrator of a sum of money may be ordered no greater than an amount equivalent to the value of the object.
(2) Collateral to the confiscation of an object, or in place thereof, such an order, may also be issued if the perpetrator has, prior to the ordering of confiscation, encumbered it with the right of a third party the extinguishment of which cannot be ordered without compensation, or could not be ordered in the case of confiscation (sections 26 (2) and 28); if the order is issued collateral to the confiscation, then the amount of the replacement value is measured according to the value of the encumbrance on the object.
(3) The value of the object and the encumbrance may be estimated.
(4) If the order to confiscate an object cannot be executed, or is insufficient because, subsequent to issuance of the order, one of the prerequisites designated in subsection (1) or (2) has occurred or become known, confiscation of the substitute value may be subsequently ordered.
(5) Section 18 applies to approval of facilitation of payment.