attribute to 結果是合同常見的一種結構，常見譯法：
（1）規責於/歸因於......，例如：reason attributable to Party A可歸責於甲方的原因
（2）應得，例如：profit attributable to shareholders 股東應得利潤
以下為例句：
1
If the Closing has not occurred due to some cause attributable to Purchaser, the Seller shall demand Purchaser to pay the Default Interest on the Purchase Price Balance accrued from (but excluding) the Outside Date to and including the Closing Date.
如果交割因為可歸責於買方的事由而未能進行，賣方可以要求買方支付違約利息，違約利息以購買價格餘額為依據，從最後日期（不包括該日）到交割日（包括交割日）。
2
That helps explain the company's stellar returns: since 1994, profit attributable to shareholders has risen by more than 500%.
這恰好說明了公司在收益方面的絕好表現：自1994年以來，公司股東應得利潤上漲了500%以上。