(a) Notwithstanding the minimum reserve requirements established for wagering accounts pursuant to this part, each book shall comply with the following to calculate the minimum reserve requirements:

1. (1) Each book shall at all times maintain a reserve of not less than the greater of twenty-five thousand dollars ($25,000) or the sum of the following amounts:

   1. (A) Amounts held by the book for the account of patrons;
   2. (B) Amounts accepted by the book as wagers on contingencies whose outcomes have not been determined; and
   3. (C) Amounts due the patron on wagers whose outcomes have been determined but that have not been posted to the patron’s wagering account; and

2. (2)

   1. (A) Before beginning operations, each newly-licensed book must establish a reserve of at least the greater of twenty-five thousand dollars ($25,000) or the amount the Arkansas Racing Commission projects will at least equal the sum of the amounts specified in this part at the end of the first week of the book’s operation.
   2. (B) After the book begins operations, the book’s reserve must comply with this part.