Code of Conduct - Corporate Profile - Seiko Instruments Inc.

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	1. General Provisions			5. Creating Harmony with the Environment
	2. Basic Rules of Conduct			6. Establishing a Constructive Coexistence with Society
	3. Corporate Activities with Integrity			7. Operating System
	4. Respecting Human Rights

	1. General Provisions

This SII Code of Conduct sets forth basic rules to be observed by all SII group^*1 directors/ officers^*2 and employees^*3 in order to put the provisions of the SII Group Charter of Corporate Behavior into practice and to fulfill SII group’s commitments to all stakeholders as well as society at large.

*1	“SII group” means Seiko Instruments Inc. (“SII”) and its consolidated subsidiaries.
*2	“Directors/Officers” mean all directors, statutory auditors, operating officers and those in other similar positions.
*3	“Employees” mean all full-time, occasional, temporary, dispatched and part-time employees.

Top Management Message

SII Group Charter of Corporate Behavior

Code of Conduct

Foundation Advanced Technology Institute

Seiko Holdings Group