191. Each year, an amount equal to 2.72% of the pensionable salary of the employees shall be transferred from the employers’ contributory fund at the Caisse de dépôt et placement du Québec to the special-purpose fund. The amount is intended to provide for the funding of the additional benefits that result from the application, from 1 January 2001, of the measures referred to in section 190 and that pertain to years and parts of a year of service subsequent to 31 December 2000.