IOP即 Irrespective of Percentage，不受免賠額限制。
在保險條件中有所謂單獨海損 (Particular average)，單獨海損貨物在海上運送中，因無法預測的危險所招致的部分減失或損害。此種損害並非由共同航海的財產所能共同負擔，乃是由遭受損害的各財產所有單獨負責，故有以下幾種是否賠償之劃分：
1.單獨海損絕對不賠償(free from particular average absolutely: F.P.A.A)：即單獨海損之原因非承保之危險所造成，保險人不負賠償責任。
2.F.P.A(free from particular average) ：即除特定危險所造成的單獨海之外，單獨海損不賠償。
3.W.P.A.(with particular average)：指單獨海損賠償，但此單獨海損若未達約定之一定百分比者，不予賠償；除非超過一定百分比，方能獲致賠償。
4.單獨海損賠償：但單獨海損未超過約定金額者不賠，在保險人對於已超過約定金額的單獨海損，僅賠償所超過部分。
5.I.O.P：對於單獨海損賠償，不計免賠額百分比。
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