題組內容

三：下列為信用狀中關於受益人應行提示單據之敘述：         “INSURANCE POLICY OR CERTIFICATE IN NEGOTIABLE FORM, IN DUPLICATE COVERING MARINE INSTITUTE CARGO CLAUSES (W.A.) WITH EXTENDED COVER; INSTITUTE WAR CLAUSES; INSTITUTE STRIKES, RIOTS & CIVIL COMMOTIONS CLAUSES FOR FULL INVOICE VALUE PLUS 10% WITH CLAIMS PAYABLE IN LOS ANGELES IN THE CURRENCY OF THE DRAFT IRRESPECTIVE OF PERCENTAGE.” 
請依上列敘述，回答下列問題：

（三）何謂“IRRESPECTIVE OF PERCENTAGE”？【10 分】