If part, or all, of the retirement benefit payable under the pension scheme concerned is determined on a defined benefit basis the trustees of the pension scheme shall furnish in writing the following information:
(a) a calculation of the amount of each element of retirement benefit payable under the rules in force of the pension scheme which has accrued at the date of the making of the order for the decree assuming, where the member spouse is an active member of the pension scheme on the specified date, that the member spouse's reckonable service terminated on that date;
(b) the actuarial value of the retirement benefit at paragraph (a) as at the specified date calculated on a basis which an actuary has approved as being consistent with the appropriate guidelines issued by the Society of Actuaries in Ireland.