FINANCIAL SECTION XIV - PRIZE MONEY FORMULA v.  if any misstatement or omission (a) by a WTA 1000 Non-Mandatory Tournament causes its Restated  PSI in any Tour Year to be at least three and one-half percent  (3.5%) higher or lower than its original PSI from that Tour Year;  or (b) by a WTA 500 Tournament causes its Restated PSI in any Tour  Year to be at least five percent (5%) higher or lower than its  original PSI from that Tour Year (either of the foregoing a “Material Misstatement”), then the  Tournament is subject to disciplinary action in accordance with  Section XIV.B.10 below. As an example, assume that WTA 500 Tournament A had a 2017 MPC  of $816,121 and a 2018 MPC of $846,632 and during the 2018 Tour  Year reported to the PMF Committee that $40,000 of taxes should  have been included in its 2016 PSI reporting as a $40,000 decrease to  its 2016 total PSI of $6,550,000. Tournament A’s 2019 (current Tour Year) MPC would be calculated  by: •  restating its 2016 PSI as $6,510,000 to reflect the $40,000 error in  taxes (i.e., $6,550,000 - $40,000 = $6,510,000); then •  recalculating its 2017 MPC with its 2016 Restated PSI, resulting  in a Restated 2017 MPC of $813,497, and then subtracting  its original 2017 MPC from its Restated 2017 MPC to yield a  2017 Prior Year True-Up of $2,624 (i.e., $813,497 - $816,121 =  (-$2,624)); then •  recalculating its 2018 MPC using its Restated 2017 MPC, resulting  in a Restated 2018 MPC of $844,028, and then subtracting  its original 2018 MPC from its Restated 2018 MPC to yield a  2018 Prior Year True-Up of $2,604 (i.e., $844,028 - $846,632 =  (-$2,604)); then •  adding the 2017 Prior Year True-Up and 2018 Prior Year True-Up  to yield a total Prior Year True-Up of (-$5,228) (i.e., (-$2,624) +  (-$2,604) = (-$5,228)); then •  calculating the Tournament’s Restated 2019 MPC using the  Restated 2017 MPC and Restated 2018 MPC (assume the result  is a 2019 Restated MPC of $859,286); then 260