101. The first index adjustment of a pension is made proportionately(1) to the number of days for which the pension was or would have been paid during the year in which the employee ceased to participate in this plan in relation to the total number of days in that year;
(2) where applicable, to the number of days for which the pension was or would have been paid during the year of the death of the employee in relation to the total number of days in that year.