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I don't know exactly what they are, but there are benchmarks (in PA/IP, I think) a player has to meet before the game switches the "current year" percentage into the season you're actually playing, so that a small sample size slump doesn't get a star benched.
I can't swear to it, but I do think the AI knows the "true" ratings based on the percentages set. Seems a big advantage, but the AI still isn't as smart as a human player so it's not so bad, IMO.
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