For the application of section 3 of chapter III of title I of book I of the second part of the legislative part of this code:
1° The first three years following the creation of the new communes are understood to mean the first three calendar years from the creation of the new commune;
> The year preceding the creation of the new commune is understood to mean the first three calendar years from the creation of the new commune
2° The year preceding the creation of the new commune is understood to be the last calendar year preceding the three calendar years mentioned in 1°;
> The population taken into account is the population of the new commune.
3° The population taken into account is that mentioned in the first paragraph of article L. 2334-2. By way of derogation, the population to be taken into account for the application of II of Article L. 2113-22-1 is that mentioned in the second paragraph of the same Article L. 2334-2.