国际保险监督官协会（IAIS）：2025年关于ICS的解释性文本和示例技术说明报告（英文版）

This document contains examples and explanatory text aimed to facilitate the understanding and implementation of the Insurance Capital Standard (ICS). Its content originates from the 2024 ICS data collection technical specifications, and should be read in conjunction with the ICS Level 1 and Level 2 texts. To facilitate that joint reading, the numbering of sections and subsections of this document follows the same structure as the ICS Level 1 and Level 2 texts.