126.30(4)(a)7.7. Add the amount determined under subd. 3. to the amount determined under subd. 6. 126.30(4)(b)(b) If the grain warehouse keeper has filed an annual financial statement under s. 126.28 and that financial statement shows a debt to equity ratio of greater than 4.0 to 1.0 but less than 5.0 to 1.0, the grain warehouse keeper’s debt to equity ratio assessment rate equals the debt to equity ratio assessment factor in sub. (5) (b) multiplied by the following amount: 126.30(4)(b)7.7. Add the amount determined under subd. 3. to the amount determined under subd. 6. 126.30(4)(c)(c) If the grain warehouse keeper has filed an annual financial statement under s. 126.28 and that financial statement shows negative equity or a debt to equity ratio of at least 5.0 to 1.0, the grain warehouse keeper’s debt to equity ratio assessment rate equals the debt to equity ratio assessment factor in sub. (5) (b) multiplied by 86.8244. 126.30(4)(d)(d) If the grain warehouse keeper has not filed an annual financial statement under s. 126.28, the grain warehouse keeper’s debt to equity ratio assessment rate equals the debt to equity ratio assessment factor in sub. (5) (b) multiplied by 8.77374. 126.30(5)(5) Debt to equity ratio assessment factor. 126.30(5)(a)(a) A grain warehouse keeper’s debt to equity ratio assessment factor under sub. (4) (a) is 0.0000125, except that it is zero for the grain warehouse keeper’s 5th or higher consecutive full license year as a contributing grain warehouse keeper. 126.30(5)(b)(b) A grain warehouse keeper’s debt to equity ratio assessment factor under sub. (4) (b) to (d) is 0.00001875, except that it is 0.000015 for the grain warehouse keeper’s 5th or higher consecutive full license year as a contributing grain warehouse keeper. 126.30(5m)(5m) Reduced assessment for certain grain warehouse keepers filing security. If a grain warehouse keeper files security under s. 126.31 (1) (b), the grain warehouse keeper’s assessment is the amount determined under sub. (1) reduced by an amount determined as follows: 126.30(5m)(a)(a) Divide the amount of security that the grain warehouse keeper is required to file as determined under s. 126.31 (3) (b) by the amount of the grain warehouse keeper’s estimated default exposure, as defined in s. 126.31 (1) (b) 1. 126.30(5m)(b)(b) Multiply the amount of the assessment determined under sub. (1) by the amount determined under par. (a). 126.30(6)(a)(a) A contributing grain warehouse keeper shall pay the grain warehouse keeper’s annual fund assessment in equal quarterly installments that are due as follows: 126.30(6)(a)1.1. The first installment is due on October 1 of the license year. 126.30(6)(a)2.2. The 2nd installment is due on January 1 of the license year. 126.30(6)(a)3.3. The 3rd installment is due on April 1 of the license year.