（二）货物共同海损牺牲的金额，货物灭失的，按照货物在装船时的价值加保险费加运费，减除由于牺牲无需支付的运费计算。货物损坏，在就损坏程度达成协议前售出的，按照货物在装船时的价值加保险费加运费，与出售货物净得的差额计算。
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