Maritime Act Article 114
The following expenditures may be allowed as general average:1. Port charges, cargo handling fees, seafarers’ wages and necessary charges for fuel and materials for the maintenance of ship arose for preserving all the properties from common peril.2. Any extraordinary expenses for continuing the voyage after the occurrence of the general average.3. A commission of two percent of general average disbursements.4. Interest accruing on the amount collectible for the general average from the date of occurrence of the general average until this sum was actually received.Any extra expenses incurred in place of the expenses listed under sub-paragraphs 1 and 2 of the preceding paragraph shall be deemed as the general average expenditure. But the said substituted expenses shall not exceed the general average expenditure might have been incurred.
中文原文 海商法第114條
下列費用為共同海損費用：
一、為保存共同危險中全體財產所生之港埠、貨物處理、船員工資及船舶維護所必需之燃、物料費用。
二、船舶發生共同海損後，為繼續共同航程所需之額外費用。
三、為共同海損所墊付現金百分之二之報酬。
四、自共同海損發生之日起至共同海損實際收付日止，應行收付金額所生之利息。
為替代前項第一款、第二款共同海損費用所生之其他費用，視為共同海損之費用。
但替代費用不得超過原共同海損費用。
一、為保存共同危險中全體財產所生之港埠、貨物處理、船員工資及船舶維護所必需之燃、物料費用。
二、船舶發生共同海損後，為繼續共同航程所需之額外費用。
三、為共同海損所墊付現金百分之二之報酬。
四、自共同海損發生之日起至共同海損實際收付日止，應行收付金額所生之利息。
為替代前項第一款、第二款共同海損費用所生之其他費用，視為共同海損之費用。
但替代費用不得超過原共同海損費用。