77.1. The first adjustment of an annual pension or a deferred annuity resulting from indexing is made proportionately(1) to the number of days for which the pension was or would have been paid during the year the employee retired in relation to the total number of days in that year;
(2) in the case provided for in the second paragraph of section 68, to the number of days for which the pension was or would have been paid during the year of the employee’s death, in relation to the total number of days in that year.