共同海损理算(Adjustment of General Average)指共同海损事故发生后，采取合理措施所引起的共同海损牺牲和支付的共同海损费用，由全体受益方共同分摊。为此，需要确定作为共同海损受到补偿的牺牲和费用的项目及金额，应参加分摊的受益方及其分摊价值，各受益方的分摊额以及最后应付的金额和结算办法，编制理算书等。这一系列调查研究和审计核算工作，称为共同海损理算。确定各受益方的分摊金额。
第八十九条理算机构作出的共同海损理算报告，当事人没有提出异议的，可以作为分摊责任的依据；
Article 89 A report of general average adjustment made by an adjustment institution, if the parties do not raise any objections, may be regarded as the basis for contributing liabilities;
以提供保证金方式进行共同海损担保的，保证金应当交由海损理算师以保管人名义存入银行。
Where the security has been provided in the form of cash deposits, such deposits shall be put in a bank by an average adjuster in the name of a trustee.
除数字规则已有规定者外，共同海损应按字母规则理算。
Except as provided by the numbered rules general average shall be adjusted according to the lettered rules.
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