In misappropriation sentencing, third-party reimbursement (including insurance payouts) does not mitigate the offence or alleviate the aggravating factor of loss, because the loss is merely transferred to another party. However, third-party reimbursement is relevant insofar as it alleviates consequential personal hardship suffered by victims. On sentencing appeals involving fresh evidence, the appellate court must dismiss the appeal unless, on the whole of the evidence including the fresh evidence, the sentence is manifestly excessive or the court would impose a lesser sentence and there is material error. A full confession and cooperation with investigating authorities does not entitle an offender to a discount over and above the discount for a plea of guilty.
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