27. Sections 25 and 26 notwithstanding, for the fiscal year of a pension plan ending on 31 December 2021 and the fiscal year ending on 31 December 2022, the predetermined portion of the overall supplemental sum corresponds to element A in the following formula:
A = B × [(C+D)/E], where
“B” corresponds to the overall supplementary sum for the fiscal year;
“C” corresponds to the supplementary sum, determined in accordance with section 25 and payable to the affected component of the pension plan for the fiscal year ending on 31 December 2020;
“D” corresponds to the amount added to the supplementary sum, determined in accordance with section 26 for the fiscal year ending on 31 December 2020;
“E” corresponds to the overall supplementary sum for the fiscal year ending on 31 December 2020.