FINANCIAL SECTION XIV - PRIZE MONEY FORMULA k.  All revenues described in this Section XIV shall be based on the  Tournament’s local currency; provided, however, that if a Tournament’s  local currency is not the U.S. dollar, then any revenues received in U.S.  dollars (e.g., payments from the WTA for commercial benefits and  television) must be converted to the Tournament’s local currency based  on the average daily exchange rate for the 12-month period immediately  prior to the Tournament’s end date in a given Tour Year (or, with respect  to any revenues accrued but not actually received, the year of such  accrual). l.  Discovery of and Adjustments for Prior Year Transactions If at any time the PMF Committee discovers that an amount of a  Tournament’s revenue from a prior Tour Year was misstated because  either it should have been included in its PSI and was not included in  its PSI for that Tour Year or it should not have been included in its PSI  and was included in its PSI for that Tour Year, then beginning with the  first Tour Year in which the applicable revenue was misstated (up to a  maximum of three (3) Tour Years prior to the current Tour Year unless  the PMF Committee determines that a material amount of revenue was  excluded from an earlier Tour Year) (“Misstatement Year”): i.  the Tournament’s PSI for each Tour Year from the Misstatement Year  through the Tour Year immediately preceding the current Tour Year  must be restated with the correct revenue (“Restated PSI”); then ii.  the Tournament’s MPC for all Tour Years from the Misstatement Year  through the Tour Year immediately preceding the current Tour Year  must be recalculated using the applicable Restated PSI (“Restated  MPC”); then iii.  the total difference between the prior Tour Years’ original (i.e., not  using the Restated PSI) and Restated MPCs (“Prior Year True-Up”)  must be applied as an increase or decrease to the current Tour Year’s  MPC calculation, resulting in an “Adjusted MPC” for the current Tour  Year (which cannot be less than the Tournament’s minimum MPC  for the current Tour Year per Section XIV.B.1, 2, or 3.b, as applicable);  then iv.  the Restated MPC for all applicable Tour Years (including the current  Tour Year) must be used to calculate the Tournament’s MPC for all  future Tour Years (i.e., the Prior Year True-Up and current Tour Year’s  Adjusted MPC must not be used in calculating the MPC for any future  Tour Year); and then 259