The Commission shall establish the offshore wind energy RPS under Public Utilities Article, §7-703(b), Annotated Code of Maryland, and that determination: Shall be based on projected annual creation of ORECs by qualified offshore wind projects; and Shall be made on a forward-looking basis at least three years in advance. If the Commission issues additional OREC orders, it shall at such time adjust the offshore wind energy RPS, on a forward looking basis at least three years in advance, taking into account the number of ORECs projected to be generated by all projects. In establishing the offshore wind energy RPS, the Commission shall include a surplus determined by it in its discretion, to accommodate reasonable forecasting errors in estimating overall electricity sales in the State. Subject to §C of this regulation, the Commission, in its discretion, may adjust the offshore wind energy RPS in a given year to accommodate a shortfall of ORECs in one or more earlier years that is the result of the variation between the quantity of ORECs calculated from the offshore wind energy RPS and the quantity of ORECs approved by OREC orders for the same period. Any positive adjustments, or negative adjustments arising as a result of the application of §B of this regulation, to the offshore wind energy RPS shall be on a forward-looking basis and shall be determined at least three years in advance of the calendar year in which that RPS requirement is to take effect.