In accordance with the allocations prescribed in Government Code §845.315(a), and pursuant to §845.315(a)(5), as of December 31 of each year, the board of trustees shall allocate to the accounts of subdivisions positive or negative amounts as determined by the board of trustees, to the January 1 balances of that year. The allocation rule prescribed by this section shall not apply to the subdivisions described in Government Code §845.315(a)(6) and (b).