申論題

（三）台灣百利公司自美國客戶（UA. Ltd.）收到一張訂單；UA. Ltd.希望以 FOB Los Angeles 以及 D/A 120 days 的條件向百利公司進口一批禮品。在幾經磋商之後， 雙方確定以 CIF Los Angeles 條件進行交易，且付款條件改成為 120 天期遠期信用狀。百利公司隨後收到開狀銀行的信用狀，有關之單據要求部分規定如下：
1. Signed commercial invoice in 3 copies, indicating L/C no.
2. Neutral packing list in 3 copies.
3. Certificate of inspection in 1 copy.
4. 2/3 set of clean on board bills of lading made out to the order of UA. Ltd., marked “freight prepaid “and notify applicant.
5. Insurance policy or certificate in negotiable form, in duplicate covering marine Institute cargo clauses (B) with I.O.P. and institute war clauses；institute strike, riots &civil commotions clauses for full invoice value plus 10% with claims payable in Los Angles in the currency of the draft.
6. Beneficiary’s certificate stating that 1/3 original B/L and one set of non-negotiable documents have been airmailed directly to the applicant.
請根據上述資料回答下列問題：

4. 保險單據規定“I.O.P.”，其英文全文為何？何種情況下會出現這樣的條件？ （3 分）