五、請依下列資料及L/C中的保險規定，回答以下問題。 1.包裝：100 PCS TO A CARTON. 2.L/C部份資料： ：32B/AMOUNT ：USD38,000.00 ：44A/LOADING ON BOARD/DISPATCH/FROM ：TAIWAN PORT ：44B/FOR TRANSPORTATION TO ：OSAKA ：45 /DESCRIPTION OF GOODS ：STUFFED TOYS 5,000 PCS CIF OSAKA ：46 /DOCUMENTS REQUIRED ＋FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MARKED “FREIGHT PREPAID” MADE OUT TO THE ORDER OF BANK OF AMERICA, OSAKA NOTIFY APPLICANT SHIPPING MARKS：JKL (IN CIRCLE). ＋MARINE INSURANCE POLICY / CERTIFICATE IN TRIPLICATE ENDORSED IN BLANK AND IN NEGOTIABLE FORM ISSUED IN THE CURRENCY OF THE DRAFT FOR FULL CIF VALUE PLUS 5 PERCENT COVERING INSTITUTE CARGO CLAUSES ( A ),INSTITUTE WAR CLAUSES WITH CLAIMS PAYABLE AT DESTINATION.