Maritime Act Article 110

“General Average” refers to the sacrifice and expenditure that is intentionally and reasonably made or incurred directly for the common safety of all property involved in a common peril during the voyage of the ship.
中文原文 海商法第110條
稱共同海損者,謂在船舶航程期間,為求共同危險中全體財產之安全所為故意及合理處分,而直接造成之犧牲及發生之費用。

English translation for reference only; the Chinese text prevails. Not legal advice.