24. For the purposes of sections 21 and 22, the amount of pension or pension credit that would be obtained on the basis of the sums awarded to the spouse at the date of assessment must be established at that date in accordance with the actuarial method and assumptions provided for in section 10. That amount of pension is presumed applicable on the date of assessment.
The amount of pension obtained pursuant to the first paragraph must be indexed in the same manner as the annual retirement pension or in the same manner as though it were being paid at the date of assessment, from 1 January following that date to 1 January of the year during which that amount begins to apply. The foregoing also applies to the amount of pension credit.
The amount of pension obtained pursuant to the first and second paragraphs must be increased by 0.50% per month, calculated for each month between the date of assessment and the date on which that amount of pension begins to apply, if the annual retirement pension was being paid on the date of assessment or would have been if the former member had made an application to that effect, or for each month between the date of retirement and the date on which that amount of pension begins to apply, if the retired member retired between the date of assessment and the date of payment. The foregoing also applies to the amount of pension credit.