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| 1. | Any difference between the proceeds of the sale and the cost of the investment is recorded by a debit |
| 在出售收入与投资成本之间的任何差异则借记有价证券出售损失或贷记有价证券出售收益。 |
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| 2. | has not been otherwise agreed, the loss to be made good in general average shall be the difference between |
| 如果受损货物已经出售，而其损失数额未经另行议定，则作为共同海损受到补偿的数额，应根据出售净得数额与按照本条第一款计算的完好净值之间的差额确定。 |
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