G.__"Effective date" means the date on which the new rates become effective and is January 1st of each calendar year.

H. "Experience factors" means the weights in subsection 4-A, paragraph B, subparagraph (2) assigned to the contribution categories and used to calculate the contribution rates.

I.__"Fund reserve ratio" means the percentage obtained by dividing the net balance available for benefits payments as of September 30th of each calendar year by the total wages for the preceding calendar year.

J.__"Net balance available for benefit payments" means the sum of the balance in the trust fund, the benefit fund and the clearing account after adjustment for outstanding checks and adjustment for funds in transit between either of the funds or the account.

K. "Planned yield" means the percentage of total wages determined by the reserve multiple for the rate year in accordance with the table in subsection 4-A, paragraph B, subparagraph (3).

L. "Predetermined yield" means the percentage determined by multiplying the ratio of total wages to taxable wages by the planned yield. The predetermined yield is rounded up to the nearest 0.01% and is the calculated average contribution rate for the rate year.

M.__"Rate year" means the 12-month period commencing January 1st of each year.

N. "Ratio of total wages to taxable wages" means the factor obtained by dividing total wages for the 12-month period ending June 30th by taxable wages for the same period.

O.__"Reserve multiple" means the measure of the fund reserve that expresses the current fund reserve ratio as a multiple of the composite cost rate. The reserve multiple must be rounded to 2 decimal places.__For rate years that begin on and after January 1, 2000, the "reserve multiple" is a measure of the fund reserve that expresses the current fund reserve ratio as a multiple of the average benefit cost rate.

P.__"Total wages" means the aggregate total wages paid in Maine for a calendar year in covered employment by