164. For the purpose of calculating, under section 87, the base amount for each student enrolled in secondary education for each school year mentioned below, the base amount for the preceding school year must be replaced by the amount obtained(1) for the school year 1993-94, by increasing the base amount 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 amount for the school year 1992-93 referred to in paragraph 1 by 3.2% 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.