163. For the purpose of calculating, under section 87, the base amounts for each student enrolled in preschool and elementary education for each school year mentioned below, the base amounts for the preceding school year must be replaced by the amounts obtained(1) for the school year 1993-94, by increasing the base amounts for the school year 1992-93 as determined by the Government for institutions declared to be of public interest under section 14.1 of the Act respecting private education (chapter E-9) by 1.25%; (2) for the school year 1994-95, by increasing the base amounts for the school year 1992-93 referred to in paragraph 1 by 5% and applying to the results obtained the rates of variation in the subsidies paid for similar services to school boards for the school year 1993-94, excluding, however, expenses inherent in public education.