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. 

## 8. Accounting Rules 

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. 

c. If any Tournament or Tournament Affiliate receives guaranteed cash payments (including any up-front or lump-sum payment) in the first year 

