[求助] 这句话的代词指代不明白＋还有一个词组不明白

这是老美合同中的一句话，请教。

如果发在这里不合宜，斑竹见谅。偶就是觉得考法律的应该比偶清楚这些复杂而严密的表达。

All loose collected, damaged goods and sweepings shall be shared by and apportioned pro rata in

kind between the various Receivers thereof at the port of dis­charge named in the contract,

buying under contracts containing this clause. In the event of this not being practicable or any of

them receiving more or less than his pro rata share or apportionment, he shall settle with the

other(s) on a pro rata basis in cash at the market price and each Receiver shall bear his

proportion of the depreciation in market value.

不明白的地方在这个his, 这个his 到底指的是each receiver, 还是主语的he 呀？

我个人认为是指代he.  

不知道这个文档里面的代词到底是从主语还是从近呀？

1。snow_mountain版主为何也搞起法律合同来啦。

2。his 当然是指each receiver。从语法上和法律意义上讲都是这意义。语法上讲，and 后面是独立一句话，所以指代应该是本身主语。前面的he是指前面的any of them receiving moreor less.....。从法律上讲，当某个人接到的散货多余他的份额时，多出来的部分以市场价和其他人摊分，如果市场价与合同价相比存在贬值时，就存在谁承受这个贬值的问题，每个receiver摊分这个贬值是合理的。没理由那个受到多余散货的人来承受这个贬值。

谢谢lawyer.  最近一直在看这法律合同， 估计还会常来请教你们。

我明白了。

可能是我钻牛角尖了。 我本来的理解是，既然 “当某个人接到的散货多余他的份额时，多出来的部分以市场价和其他人摊分，如果市场价与合同价相比存在贬值时，就存在谁承受这个贬值的问题，每个receiver摊分这个贬值是合理的。”那么就是每个receiver 承担多拿了那个人的多出来的贬值部分。

想复杂了。

再问一个词组的意思： 23.If before the fulfilment of this contract, either party shall suspend payment, notify any of his creditors that he is unable to meet his debts, the contract shall forthwith be closed, either at the actual or estimated market price then current for similar goods or, at the option of the other party, at a price to be ascertained by re-purchase or re-sale and the difference between the contract price and such closing-out price shall be the amount which the other party shall be entitled to claim or shall be liable to account for under this contract.

前面的都能看明白。 最后这个be liable to account for 是什么意思？ account for 最常用的意思是explain.  这里是这种意思嘛？  怎么感觉怪？

如果清算价格低于合同价格，另一方有权追偿， 那么，加入因为行情上涨， 清算价格高于合同价格， 那么是不是多出部分退给违约方呢？  （这个是不是liable to account for 的隐含意思？）

还在我又胡想了？  谢谢。

谢谢GG解释，明白啦。