FINANCIAL SECTION XIV - PRIZE MONEY FORMULA of the Mediator shall be kept strictly confidential, and shall not be  disclosed to or considered by any arbitrator appointed pursuant to  Section XIX.B. 7.  Reporting System a.  On an annual basis, each Tournament shall prepare and submit to the  Independent Accountant and PMF Committee a complete report of its  actual PSI and other financial results for such event (including all business  and operations related to the event conducted by any Tournament  Affiliate), in the form prescribed from time-to-time by the PMF Committee  (a “Final Report”) no later than 120 days after the conclusion of the  Tournament; provided, however, that a Tournament may apply to the  PMF Committee for a reasonable extension of the deadline to file its Final  Report in extraordinary circumstances (e.g., force majeure, significant  data loss or system failure, etc.), which the PMF Committee may approve  or reject in its sole discretion. A Tournament that fails to submit its  Final Report within 120 days after its conclusion is subject to a fine in  accordance with Section XIV.B.10. b.  Unless otherwise determined by the PMF Committee, all Final Reports  and Supplemental Information (as defined below) shall be prepared in  accordance with IFRS (or, with respect to any Tournament held in the  United States, US GAAP), this Section XIV, and the instructions to the Final  Reports and Supplemental Information (collectively, including IFRS or US  GAAP (as applicable) and this Section XIV, the “Reporting Requirements”).  To the extent of any conflict or inconsistency between IFRS or US GAAP  and the terms of this Section XIV or any instructions to the Final Reports  or Supplemental Information, the terms of this Section XIV or such  instructions shall control. c.  All Final Reports shall be certified by the principal owner of the Tournament  and the Tournament’s tournament director as fairly presenting, in all  material respects, the results of operations of the Tournament (including  all business and operations conducted by any Tournament Affiliate), in  accordance with the Reporting Requirements. If at any time the principal  owner, tournament director, or any accounting or financial employee,  contractor, or agent of a Tournament learns of an error in a Final Report  or any other document or information submitted to the PMF Committee,  the Tournament must disclose the error to the PMF Committee and  the Independent Accountant. For clarity, each principal owner and  tournament director must advise its accounting and financial employees,  contractors, and agents of their obligations to disclose such errors,  and each Tournament is solely responsible for the contents of its Final  Report and any other documents or information it submits to the PMF  Committee. 255