204. The amount added to the pension, at the time prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9), must be indexed annually by the amount by which the rate of increase in the Pension Index determined by the said Act exceeds 3%. The first adjustment is made proportionately to the number of days for which the pension is paid during the year the person retires in relation to the total number of days in that year.