(b) “sum accrued on the date of computing the pension” includes:i. the regular and additional contributions of the participant;
ii. the contributory amounts of the municipality;
iii. the amounts paid by the participant and the municipality for the redemption and transfer of prior years of service; and
iv. interest, compounded annually, computed at the rate established each year in accordance with section 2 of the Regulation respecting interest applicable under the general retirement plan for the mayors and councillors of municipalities (chapter R-16, r. 1), that applies to the amounts referred to in subparagraphs i, ii and iii as of the midpoint of the year in which the amounts have been paid to Retraite Québec until the date of computing the pension.