Maritime Act Article 111
All contributing interests shall bear the general average on the basis of the value of the respective property preserved proportional to the total amount of the general average loss. The property sacrificed by general average act and therefore reimbursed by the contributions to the general average shall also participate in the contribution to the general average.
中文原文 海商法第111條
共同海損以各被保存財產價值與共同海損總額之比例，由各利害關係人分擔之。
因共同海損行為所犧牲而獲共同海損補償之財產，亦應參與分擔。
因共同海損行為所犧牲而獲共同海損補償之財產，亦應參與分擔。