(1) the following are also credited to the member’s locked-in account:(a) the dividends, refunds or other advantages granted by the administrator with respect to the account;
(b) where their transfer into the plan is permitted by the administrator, amounts from a pension plan referred to in section 27 and that provides that the amounts must be locked-in;
(2) the following are also credited to the member’s not locked-in account:(a) the dividends, refunds or other advantages granted by the administrator with respect to the account;
(b) where their transfer into the plan is permitted by the administrator, amounts transferred other than those referred to in subparagraph b of paragraph 1.