; (2) to the maximum extent practicable, based on a consideration of the respective risks involved, including differences in— (A) the risk of occurrence of disasters; (B) hazard mitigation measures in place, including any disaster preparedness plan of the participant for mitigation, warning, emergency operations, rehabilitation, and recovery; (C) anticipated covered losses and costs in the event of a disaster; and (D) the extent to which other sources of insurance or assistance will cover costs and losses for types of property and activities covered in a State; and (3) adequate, on the basis of generally accepted actuarial principles, to provide— (A) amounts in the reserve account of the Corporation under section 823 for anticipated claims