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.
此种花费在适当引起之场合，根据引起其发生的各种具体情况，可以作为特别费用或共同海损损失获得补偿。
Such expenses, where properly incurred, may be recovered as particular charges or as a general average loss, according to the circumstances under which they were incurred.
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.
船舶无论是否势必搁浅，如果为了共同安全有意搁浅，因此所造成的损失应认作共同海损。
When a ship is intentionally run on shore for the common safety, whether or not she might have been driven on shore, the consequent loss or damage shall be allowed in general average.
只有属于共同海损行为直接后果的损失或费用，才应作为共同海损。
Only such losses, damages or expenses which are the direct consequence of the general average act shall be allowed 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.
共同海损包含为保护其余货物和运输工具而造成的货物损失或遗失。
General Average covers the situation where damage or loss of certain goods occurs so that the remaining cargo and the means of transport are saved.
第一百九十六条提出共同海损分摊请求的一方应当负举证责任，证明其损失应当列入共同海损。
Article 196 the onus of proof shall be upon the party claiming in general average to show that the loss or expense claimed is properly allowable as general average.
第一百九十六条提出共同海损分摊请求的一方应当负举证责任，证明其损失应当列入共同海损。
Article 196 the onus of proof shall be upon the party claiming in general average to show that the loss or expense claimed is properly allowable as general average.
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