(a) The surplus ratio is computed by:
(1) dividing the numerator computed under Subsection (b) by the denominator described by Subsection (c); and
(2) rounding that result to the nearest hundredth.
(b) The numerator is computed by subtracting the ceiling of the compensation fund from the balance of the compensation fund and subtracting from that amount any amount used to pay bond obligations under Section 204.065(b).

(c) The denominator is the amount of contributions due for the four calendar quarters ending the preceding September 30 from employers entitled to an experience rate on the tax rate computation date.