未经申报的货物或谎报的货物，应按实际价值参加分摊；如果这些货物遭受损失，不得列入共同海损。
Undeclared or falsely declared cargo shall contribute on the actual value, but loss of or damage to such cargo, if any, shall not be admitted as general average.
货物分摊价值，按照货物的到岸价格，减除不属于共同海损的损失金额和承运人承担风险的运费计算。
The contributory value of the cargo shall be computed on the basis of the CIF values, less the amount of loss or damage not allowable in general average and the freight at the risk of the carrier.
共同海损损失和分摊的理算，应以航程终止的时间和地点的价值为基础。
General average shall be adjusted as regards both loss and contribution upon the basis of values at the time and place when and where the adventure ends.
共同海损损失和分摊的理算，应以航程终止的时间和地点的价值为基础。
General average shall be adjusted as regards both loss and contribution upon the basis of values at the time and place when and where the adventure ends.
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