'Indexed Mast Check System'
It is an industry standard system of rating masts on their stiffness and bend curve characteristics and sail makers usually specify a certain IMCS that best suits their sail.
eg: 430/21 CC
430cm is the length, 21 is the stiffness rating indexed to the length and CC is Constant Curve - which is a bit of a misnomer as the top of a mast always curves a but more than the bottom. CC means approximately 10-14% difference between the bend in the top and the bottom half of the mast. FT = Flex top and means about 16-18% difference but not many sails are designed around Flex Top masts these days AFAIK.
More than you ever really wanted to know about it here:
www.peterman.dk/mast-imcs-comments.htm