1. A Certified Pension Actuary, on performing pension actuarial services to make sure of the soundness of the finance of "the Employee's Pension Fund" (hereinafter referred as the "Fund"), shall engage in duties with responsibility in accordance with the standards of practice to contribute to the Fund of its subjective management of finance and understand each other about the finance of the Fund.
2. A Certified Pension Actuary shall manage the finance of the Fund reasonably with directors and auditors of the Fund and the consultants concerning the finance of the Fund.
3. A Certified Pension Actuary, on performing actuarial services, shall have a responsibility to the Fund about the matters which he/her has calculated by the best estimated methods on neutral ground and offer sufficient information to the Fund.
4. A Certified Pension Actuary shall explain his/her opinion about the finance of the Fund to the Fund sufficiently on neutral ground and express his/her opinion on the matters necessary to be executed and desired to be executed separately in principle.
5. When a Certified Pension Actuary tells his/her opinion, advice and warning to the Fund, he/she shall present in writing in principle and express the fact of the finance of the Fund and his/her opinion separately. Moreover, he/she shall express clearly the assumption, if there are any choices to decide the future of the finance of the Fund.
6. When a Certified Pension Actuary tells his/her opinion, advice and warning to the Fund, he/she shall tell accurate information and precise outlook on the trend of the social and economical conditions.
7. When a Certified Pension Actuary applies the standards of practice to his/her duty, he shall consider that his/her interpretation will not interfere with the duties of other Certified Pension Actuaries.
8. The standards of practice has standard methods of calculation to perform pension actuarial services and the results calculated in conformity to this standards shall be recognized to be reasonable.
9. The standards of practice shall have other methods of calculation desired here and if a Certified Pension Actuary adopts a particular case that is not described here he/she shall mention that effect on his duty.
10. When a Certified Pension Actuary has inquiries or proposals of the standards of practice, he/her shall present them to the Actuarial Standards Committee and the contents and the treatment of his/her presentation at the committee shall be opened to other Certified Pension Actuaries.

Revision of this standards shall become effective with the discussion at the Actuarial Standards Committee and the approval of the Board of Directors.