Maritime Act Article 118
Currency, negotiable instruments or other valuable articles being sacrificed, unless having been well-declared to the shipmaster, are not being allowed as general average. However the cargo sacrificed in case to be salvaged shall nevertheless contribute to the general average.
中文原文 海商法第118條
貨幣、有價證券或其他貴重物品，經犧牲者，除已報明船長者外，不認為共同海損犧牲。
但經撈救者，仍應分擔共同海損。
但經撈救者，仍應分擔共同海損。