For a system with a gap and odd number of electron, one sometimes should perform the spin polarized calculations, rather than the non-spin polarization calculations. In the spin polarized calculations for such system, the index for the valence (or conduction) bands can be easily counted:
1, 2, ...., (N_odd + 1)/2 for the valence bands of spin-up (or majority spin);
1, 2, ..., (N_odd - 1)/2 for the valence bands of spin-down (or minority spin)
(here the band index starts from 1)
In the non-spin polarized calculations for such system:
1, 2, ...., (N_odd + 1)/2 for the valence bands