Maritime Act Article 27
Pursuant to Article 24 of this Code, the objects are entitled to a preferential right of compensation are as follows:1. The ship, all her equipment and appurtenances, and any other residual materials.2. The freight to be earned for the voyage the maritime lien has occurred.3. Compensation due to the shipowner for material damage sustained by the ship, or for loss of freight during that particular voyage.4. Compensation due to the shipowner in respect of general average.5. Remuneration due to the shipowner for salvage rendered at any time before the end of the voyage.
中文原文 海商法第27條
依第二十四條之規定，得優先受償之標的如下：
一、船舶、船舶設備及屬具或其殘餘物。
二、在發生優先債權之航行期內之運費。
三、船舶所有人因本次航行中船舶所受損害，或運費損失應得之賠償。
四、船舶所有人因共同海損應得之賠償。
五、船舶所有人在航行完成前，為施行救助所應得之報酬。
一、船舶、船舶設備及屬具或其殘餘物。
二、在發生優先債權之航行期內之運費。
三、船舶所有人因本次航行中船舶所受損害，或運費損失應得之賠償。
四、船舶所有人因共同海損應得之賠償。
五、船舶所有人在航行完成前，為施行救助所應得之報酬。