27. Between 15 March and 31 March 1989 and, subsequently, between 15 March and 31 March each year, part of the income generated by the funds held in trust must be set aside and kept in trust by the depositary.
That part of the income to be set aside and kept in trust pursuant to the first paragraph must be equal to a percentage of the average annual balance of the funds held in trust for the year ending on the preceding 31 December, computed on the basis of the average monthly balances of the funds.
The percentage contemplated in the second paragraph must be equal to the percentage increase in the Consumer Price Index for the year contemplated in that paragraph over that of the preceding year.