Maritime Act Article 112
The contributory value of the properties preserved mentioned in the preceding Article shall be made upon the actual net value of the properties at the time and place of the termination of the voyage or the abandonment of the common adventure, and compute on the following basis:1. The contributory value of the ship shall be the value at the place and time of arrival. If the ship has undergone repairs during the voyage, the general average sacrifice and other incidental losses not admitted as general average shall be deducted therefor provided that such value shall not be less than its real surplus value.2. The contributory value of the cargo shall be the value indicated on the commercial invoice given to the last receiver of the cargo or, if there is no such invoice, shall be the value at the time and place of loading, plus the cost of insurance and freight to be paid.3. The contributory value of the freight shall be the payable amount of the collectable freight less any expenditures incurred not admitted as general average.The actual net value of the various items in the preceding paragraph shall plus the reimbursements in general average.
中文原文 海商法第112條
前條各被保存財產之分擔價值，應以航程終止地或放棄共同航程時地財產之實際淨值為準，依下列規定計算之：
一、船舶以到達時地之價格為準。
如船舶於航程中已修復者，應扣除在該航程中共同海損之犧牲額及其他非共同海損之損害額。
但不得低於其實際所餘殘值。
二、貨物以送交最後受貨人之商業發票所載價格為準，如無商業發票者，以裝船時地之價值為準，並均包括應支付之運費及保險費在內。
三、運費以到付運費之應收額，扣除非共同海損費用為準。
前項各類之實際淨值，均應另加計共同海損之補償額。
一、船舶以到達時地之價格為準。
如船舶於航程中已修復者，應扣除在該航程中共同海損之犧牲額及其他非共同海損之損害額。
但不得低於其實際所餘殘值。
二、貨物以送交最後受貨人之商業發票所載價格為準，如無商業發票者，以裝船時地之價值為準，並均包括應支付之運費及保險費在內。
三、運費以到付運費之應收額，扣除非共同海損費用為準。
前項各類之實際淨值，均應另加計共同海損之補償額。