25.2. Where instructions were given to the pension committee to apply the measure provided for in paragraph 1 of section 25.1:
(1) the period used to level short-term fluctuations in the market value of the assets is the period fixed in the instructions, subject to a 5-year maximum period;
(2) the asset valuation method indicated in the instructions must include the taking into account of the short-term fluctuations in the market value of the assets during such period;
(3) the assets of the pension plan must be established in accordance with this method for the purposes of the actuarial valuation referred to in section 25.1 and subsequent actuarial valuations.