共同海损的判定和分摊案例分析

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Case Description:

In June 2018，the ship naming summit，carrying computers，clothing and flour，sailed from Tianjin port to Singapore，but suddenly encountered a tsunami on the way，the cabin flooded and sank，all the computers were soaked，damaged and unusable；50% of the clothes were soaked in the sea water；in order to ensure the safety of the ship and cargo，so that the ship could sail smoothly，the captain ordered that one container of flour were thrown into the sea.Then the ship and goods were rescued by other ships，and they took refuge in the nearby port of refuge.Finally，all the cargo was rescued and the ship arrived in Singapore safely.Among them，the value of the ship is 5 million US dollars，the value of computers is 600 000 US dollars，the value of clothes is 550 000 US dollars，and the value of flour is 200 000 US dollars.

Question:

1.What are the nature of the losses suffered by each cargo owner?

2.How to share the loss of 200 000 US dollars?

Answer:

1.The loss of the computer owner belongs to the actual total loss，the loss of the clothing owner belongs to the particular average，the loss of the flour owner belongs to the general average.

2.(1) Determining the rate of contribution to general average:General average contribution rate

＝total amount of general average loss/total amount of general average contribution value

＝20/(500+60+55+20)＝0.031 496 063.

(2) Determine the amount of loss to be shared by each beneficiary:(www.xing528.com)

Amount of loss to be shared by the beneficiary

＝Contribution value of each beneficiary×general average contribution rate

Shipper:5 000 000×0.031 496 063 ＝157 500US dollars.

Computer seller:600 000×0.031 496 063 ＝18 900US dollars.

Clothing seller:550 000×0.031 496 063 ＝17 300US dollars.

Flour seller:200 000×0.031 496 063 ＝6 300US dollars.

图5-6 为共同海损分摊计算公式示意图。

图5-6　共同海损分摊计算公式示意图

思政小课堂

重视国家利益　永葆家国情怀

在对外经贸活动中，应将国家利益置于至高无上的地位。外贸企业应始终坚持独立自主、平等互利、互惠对等原则，始终做到有理有据，不卑不亢，以事实为依据，以法律为准绳，勇于拒绝对方不合理要求，永葆家国情怀，努力维护国家和企业正当利益。在交易正式开始前，应对交易对象进行严格的资信调查，防止上当受骗，避免钱货两空；尽力选择对我方有利的贸易术语、保险险别、支付方式等，规避在外贸活动中遭遇风险；在无法确定交易风险程度的情况下，应主动积极办理出口信用险，从而充分保障国家利益和企业利益。