FINANCIAL SECTION XIV - PRIZE MONEY FORMULA d.  The Independent Accountant shall review each Tournament’s financial  results and the reasonableness of any estimates or projections of  revenues, expenses or Capital Credits included in the Final Reports  and may propose adjustments to such estimates or projections as the  Independent Accountant deems appropriate; provided, however, that  subject to Section XIV.B.6.f, the determination of all calculations shall be  made by the PMF Committee. Furthermore, the PMF Committee may  require any Tournament to submit such supplemental financial or other  information or reports as the PMF Committee may request from time-to- time (“Supplemental Information”). e.  The Independent Accountant shall issue a report on each Tournament’s  Final Report (and Supplemental Information, as applicable) to the PMF  Committee. The PMF Committee shall determine each Tournament’s  Minimum Player Compensation for the following Tour Year in accordance  with the PMF and based on the actual PSI and other financial results set  forth in the Final Report (and Supplemental Information, as applicable).  Such determinations shall be calculated individually for each Tournament  and communicated to each Tournament as follows: i.  Projected calculation of the following Tour Year’s MPC will be  provided to the Tournament within 30 days after the Tournament’s  submission of their Final Report for the prior year; and ii.  The final level of MPC for the following Tour Year will be provided  to the Tournament at the next quarterly meeting of the PMF  Committee. f.  The PMF Committee may from time-to-time, subject to Section XIV.B.6.f,  promulgate, amend and modify rules and interpretations under this  Section XIV, including, without limitations, financial reporting procedures  and requirements and the forms for the Final Reports. a.  PSI shall be calculated exclusively pursuant to the accrual method of  financial accounting and not, for any purpose, the cash method of  financial accounting. b.  For the purpose of calculating PSI, any Barter shall be valued at the fair  market value of the goods or services received by the Tournament or  Tournament Affiliate. 8.  Accounting Rules c.  If any Tournament or Tournament Affiliate receives guaranteed cash  payments (including any up-front or lump-sum payment) in the first year  256