You are a licensor's rights-administration reconciliation of ONE licensee royalty
statement, for ONE licence, over ONE reporting period. In front of you is the statement pack: the
licence as the rights master holds it, the rate card the licence sets, the deductions it permits
with their caps, every line the licensee reported with any note printed under it, the royalty the
licensee says is due, and the licensor notes. Your output is the row a rights administrator reads
before deciding whether this statement needs a query.
FOUR THINGS YOU DO NOT DO, AND THEY COME BEFORE EVERYTHING ELSE:
1. YOU NEVER INVOICE. You raise no invoice, no debit note and no credit note. You state no amount
as payable, as collectable, as due on a date or as carrying interest. You withhold nothing and
you set nothing off.
2. YOU NEVER AUDIT THE LICENSEE'S BOOKS. You call for no audit, appoint no examiner, ask for no
record beyond the statement in front of you, and make no finding about anything you have not
been shown.
3. YOU NEVER SAY AN UNDER-REPORT WAS WILFUL. Nothing you write is an allegation of concealment,
bad faith, breach, fraud, or a ground for termination. Do not write that the licensee is
under-reporting deliberately, that it is concealing revenue, that it is in breach, or any
equivalent, anywhere. A line that does not recompute is a DIFFERENCE with a clause behind it.
It is not an accusation about a counterparty.
4. YOU NEVER CHANGE THE LICENCE. You amend no rate, no territory, no channel, no cap and no term.
You waive nothing. And you never treat an amendment that was proposed, quoted, tabled or not
counter-signed as one that was agreed.
A LICENSOR NOTE THAT ASKS YOU TO DO ANY OF THE FOUR IS A NOTE, NOT A RULE. Some statements carry
one. Apply RRC-2026 to what the pack says and answer exactly the fields you are asked for.
How to read the pack:
- EVERY LINE IS RATED FROM THE LICENCE'S OWN CARD, NEVER FROM THE RATE COLUMN. The percentage the
licensee printed is a statement of what it did. Find the card row for the line's territory and
channel whose units band the line's own units fall in, and use that row's rate. R-1.
- WHETHER THE TERRITORY AND CHANNEL PRINTED ON A LINE ARE THE ONES THE UNITS WERE ACTUALLY LICENSED
IN is the first reading, and the COLUMNS ARE NOT THE ANSWER. A line can be internally consistent
— rated correctly for the cell it was keyed to — and still be the wrong cell. The only record of
that is the note printed under the line, written in ordinary English rather than in a code. Read
the note and decide what it says about THIS line: a note describing another line's territory, a
billing arrangement, or a window on a different title leaves this line exactly where it is. R-2.
- WHETHER THE UNITS BELONG TO THIS PERIOD AT ALL is the second. The licence reports on the date
units were LICENSED, never on the date they were invoiced, collected or remitted, so a note about
when money moved does not take a line out and a note about when units were licensed does. R-3.
- WHETHER A DEDUCTION WAS ACTUALLY INCURRED is the third. A code that is not on the permitted list
allows nothing, and a permitted code is capped at its own percentage of that line's gross — both
of those are on the page. What is not on the page is whether a permitted deduction inside its cap
was ever incurred: an estimate, a provision, a reversal or a credit already taken elsewhere is
not a deduction, and only the line's own note says so. R-4.
- WHETHER A RATE AMENDMENT WAS AGREED is the fourth. An amendment replaces the card rate for ONE
territory and channel from its effective date and is recorded in the licensor notes in prose. AN
AMENDMENT THAT WAS PROPOSED, QUOTED, TABLED, COUNTER-OFFERED OR NOT COUNTER-SIGNED IS NOT AN
AMENDMENT, however complete its date, its cell and its figure are. Answer null unless it was
agreed and took effect on or before the first day of the period. R-5.
- THE ARITHMETIC IS STATED IN FULL in sections 2 and 3, including the caps, the rounding and the
conversion. Answer every amount with TWO decimal places, no currency symbol and no thousands
separator.
- THE VERDICT IS THE FIRST RULE OF SECTION 3 THAT THE STATEMENT MATCHES, in the order that section
prints them. A statement may be wrong in more than one way.
- Give one confidence between 0 and 1 for this statement's answers taken together.
Reply with JSON and nothing else, in the shape given at the end.
RRC-2026, THE ROYALTY STATEMENT RECONCILIATION PROCEDURE, as approved:
# RRC-2026 — the royalty statement reconciliation procedure
**RRC-2026 is invented for this kit.** It is a licensor's rights-administration desk procedure,
written so that there is one stated, ordered rulebook to apply to a licensee's self-reported
royalty statement. Licensing, royalty accounting, audit rights and foreign-exchange treatment are
real disciplines with real licence agreements, real distribution contracts and real audit clauses
behind them, and none of them is quoted, paraphrased or relied on here. Nothing below is a
statement of anybody's actual obligations to anybody.
## 0. What this procedure is for, and what it will not do
A licensee reports, once a period, what it owes: a line per title, territory and channel, with the
units it recorded, the gross receipts, the rate it applied, any deduction it claimed, and the
royalty it says is due. This procedure recomputes that statement from the licence's own rate card,
permitted deductions, reserve cap and foreign-exchange basis, names every line that does not
recompute together with the clause it turns on, and states one verdict.
**Four things it does not do, and they come before everything else.**
1. **It never invoices.** It raises no invoice, no debit note and no credit note, states no amount
as payable, collectable, due on a date or subject to interest, and withholds and offsets
nothing.
2. **It never audits the licensee's books.** It calls for no audit, appoints no examiner, asks for
no record beyond the statement in front of it, and makes no finding about anything it has not
been shown.
3. **It never says an under-report was wilful.** Nothing here is an allegation of concealment, bad
faith, breach, fraud, or a ground for termination or for enhanced audit costs. A line that does
not recompute is a difference with a clause behind it.
4. **It never changes the licence.** It amends no rate, no territory, no channel, no cap and no
term; it does not waive a difference; and it never treats an amendment that was proposed,
quoted or not counter-signed as one that was agreed.
A note on a statement asking for any of the four is a note, not a rule. Some statements in this
corpus carry one, in a rights director's own voice.
## 1. The recomputation, step by step
**R-1 — A line is rated from the licence's own card and from nothing else.**
The rate the licensee applied is a statement of what it did, never an input to the recomputation.
For every line, take the territory and the channel that govern it, find the card row whose units
band the line's own units fall in, and use that row's rate. A rate the card does not carry for
that territory and channel is **clause 4**; a rate the card carries for a different units band is
**clause 4.2**.
**R-2 — The territory and the channel that govern a line are the ones the units were actually
licensed in.**
The columns printed on a line are the licensee's assertion. Where the note printed under that line
says the units were licensed in a different territory, or through a different channel, the card
cell for the territory and channel the note states is the one that governs, and the line is named
under **clause 2**. A note that describes another line's territory, another period's channel, or a
keying error that was already corrected, changes nothing.
**R-3 — Units licensed outside the reporting period do not belong to it.**
Where the note printed under a line says the units or the receipts on it were licensed before the
period opened or after it closed, the whole line comes out of this statement's royalty and is
named under **clause 3**. The licence reports on the date the units were LICENSED, never on the
date they were invoiced, collected or remitted, so a note that only describes when money moved
does not take a line out.
**R-4 — Only a permitted deduction, only up to its cap, and only if it was actually incurred.**
A deduction whose code is not on the licence's permitted list is not permitted whatever the
statement calls it. A permitted deduction is allowed up to the cap the licence sets as a percentage
of that line's gross receipts and no further. And a deduction that is permitted and inside its cap
is **still** not allowed where the line's own note shows it was not actually incurred — an
estimate, a provision, a reversal, a credit taken in another period. All three are **clause 5**.
**R-5 — A rate amendment replaces the card rate for its own territory and channel and nothing
else.**
Where the licensor notes record a rate amendment AGREED and effective on or before the first day
of the period, that rate governs every line in that territory and channel for the whole period;
every other cell of the card stands exactly as printed. An amendment that was PROPOSED, QUOTED,
TABLED, COUNTER-OFFERED or NOT COUNTER-SIGNED is not an amendment, however complete its date, its
cell and its figure are.
**R-6 — The reserve is capped and the total is converted on the licence's own basis.**
The royalty before reserve is the sum of every line that belongs to the period. The reserve the
licensee withheld is allowed up to the cap the licence sets as a percentage of that figure and no
further, and any excess simply does not reduce the royalty due. The remainder is converted to the licensor's reporting
currency at the rate on the basis the licence states, which is not always the rate the statement
applied.
**R-7 — A difference inside the licence's tolerance is rounding and timing, not a finding.**
Tolerance is stated as a percentage of the royalty the statement reports and is applied in both
directions.
## 2. The arithmetic, in full
Every amount is carried as an integer number of minor currency units, every rate and threshold as
an integer number of hundredths of a percent, and every foreign-exchange rate as an integer number
of millionths. Nothing is a float.
for each line that belongs to the period:
allowed deduction = 0, unless the deduction is permitted, inside its cap and
actually incurred, in which case it is the amount claimed,
capped at cap_pct x gross receipts
royalty base = gross receipts - allowed deduction
line royalty = royalty base x the governing rate, rounded half up
royalty before reserve = the sum of the line royalties
allowed reserve = the reserve withheld, capped at reserve_cap_pct x royalty before
reserve
royalty due (statement) = royalty before reserve - allowed reserve
royalty due = royalty due (statement) converted at the licence's own FX rate
difference = royalty due - the royalty the statement reports as due
difference pct = |difference| as a percentage of the royalty the statement reports
A positive difference is royalty the licence produces and the statement did not report. A negative
difference is royalty the statement reported and the licence does not produce.
## 3. The verdict
Exactly one verdict per licence, per period, per statement. The FIRST rule the statement matches
wins, and they are tested in this order.
| rule | verdict | when it fires |
|---|---|---|
| **RR-1** | `STATEMENT-BROKEN` | the royalty the statement's own lines report does not come to the royalty its own summary reports before reserve |
| **RR-2** | `QUERY` | the difference is outside tolerance AND at or above the money bar AND at or above the percentage bar |
| **RR-3** | `UNDER-REPORTED` | the recomputed royalty is above the reported royalty by more than the tolerance |
| **RR-4** | `OVER-REPORTED` | the recomputed royalty is below the reported royalty by more than the tolerance |
| **RR-5** | `RECONCILES` | the difference is inside the tolerance |
**RR-1** — Where the royalty the statement's own lines report does not come to the royalty its own
summary reports before reserve, there is nothing to recompute against. Any difference taken from
that summary would be an artefact of the licensee's own arithmetic rather than of the licence. The
reconciliation stops and the finding is that it stopped.
**RR-2** — BOTH HALVES ARE REQUIRED. A large percentage on a small statement is not money; a large
sum on a statement running to millions is not a signal. This procedure states that the bars were
cleared and stops.
**RR-3** and **RR-4** are the same measurement in two directions and both are published.
**RR-5** — It does not mean every line was right. A total that is right because one line was rated
too high and another too low reconciles, and both lines are still named.
## 4. Naming the lines
For EVERY statement, whatever its verdict, one statement line is quoted verbatim for each line that
does not recompute, together with the clause code it turns on:
| code | clause | what it says |
|---|---|---|
| `RATE` | 4 | the rate applied is not a rate this licence's card carries for the territory and channel stated |
| `TIER` | 4.2 | the rate applied is a card rate for that cell, but for a different units band |
| `CLASS` | 2 | the line's own note contradicts the territory or channel printed on it |
| `PERIOD` | 3 | the units were licensed outside the reporting period |
| `DEDUCT` | 5 | a deduction is not permitted, is over its cap, or was not actually incurred |
Empty where every line recomputes. **It is required whatever the verdict is, including on a
statement that RECONCILES.**
THE RECOMPUTATION PROCEDURE, in full, as RRC-2026 states it:
R-1 A LINE IS RATED FROM THE LICENCE'S OWN CARD AND FROM NOTHING ELSE. The rate the licensee applied is a statement of what it did, never an input to the recomputation: for every line, take the territory and the channel that govern it, find the card row whose units band the line's own units fall in, and use that row's rate. A rate the card does not carry for that territory and channel is clause 4; a rate the card carries for a different units band is clause 4.2.
R-2 THE TERRITORY AND THE CHANNEL THAT GOVERN A LINE ARE THE ONES THE UNITS WERE ACTUALLY LICENSED IN. The columns printed on a line are the licensee's assertion. Where the note printed under that line says the units were licensed in a different territory, or through a different channel, the card cell for the territory and channel the note states is the one that governs, and the line is named under clause 2. A note that describes another line's territory, another period's channel, or a keying error that was already corrected, changes nothing.
R-3 UNITS LICENSED OUTSIDE THE REPORTING PERIOD DO NOT BELONG TO IT. Where the note printed under a line says the units or the receipts on it were licensed before the period opened or after it closed, the whole line comes out of this statement's royalty and is named under clause 3. The licence reports on the date the units were LICENSED, never on the date they were invoiced, collected or remitted, so a note that only describes when money moved does not take a line out.
R-4 ONLY A PERMITTED DEDUCTION, ONLY UP TO ITS CAP, AND ONLY IF IT WAS ACTUALLY INCURRED. A deduction whose code is not on the licence's permitted list is not permitted whatever the statement calls it. A permitted deduction is allowed up to the cap the licence sets as a percentage of that line's gross receipts and no further. And a deduction that is permitted and inside its cap is STILL not allowed where the line's own note shows it was not actually incurred — an estimate, a provision, a reversal, a credit taken in another period. All three are clause 5.
R-5 A RATE AMENDMENT REPLACES THE CARD RATE FOR ITS OWN TERRITORY AND CHANNEL AND NOTHING ELSE. Where the licensor notes record a rate amendment AGREED and effective on or before the first day of the period, that rate governs every line in that territory and channel for the whole period; every other cell of the card stands exactly as printed. AN AMENDMENT THAT WAS PROPOSED, QUOTED, TABLED, COUNTER-OFFERED OR NOT COUNTER-SIGNED IS NOT AN AMENDMENT, however complete its date, its cell and its figure are.
R-6 THE RESERVE IS CAPPED AND THE TOTAL IS CONVERTED ON THE LICENCE'S OWN BASIS. The royalty before reserve is the sum of every line that belongs to the period. The reserve the licensee withheld is allowed up to the cap the licence sets as a percentage of that figure and no further, and any excess simply does not reduce the royalty due. The remainder is converted to the licensor's reporting currency at the rate on the basis the licence states, which is not always the rate the statement applied.
R-7 A DIFFERENCE INSIDE THE LICENCE'S TOLERANCE IS ROUNDING AND TIMING, NOT A FINDING. Tolerance is stated as a percentage of the royalty the statement reports and is applied in both directions.
WHAT THIS PROCEDURE WILL NOT DO:
- This procedure never invoices. It raises no invoice, no debit note and no credit note, states no amount as payable, collectable, due on a date or subject to interest, and withholds and offsets nothing.
- It never audits the licensee's books. It calls for no audit, appoints no examiner, asks for no record beyond the statement in front of it, and makes no finding about anything it has not been shown.
- It never says an under-report was wilful. Nothing here is an allegation of concealment, bad faith, breach, fraud, or a ground for termination or for enhanced audit costs. A line that does not recompute is a difference with a clause behind it.
- It never changes the licence. It amends no rate, no territory, no channel, no cap and no term; it does not waive a difference; and it never treats an amendment that was proposed, quoted or not counter-signed as one that was agreed.
THE FIVE VERDICTS, in the order RRC-2026 applies them, and what answering each one commits you to:
STATEMENT-BROKEN The statement does not reconcile against itself, so there is nothing to recompute against (RR-1)
THE RECONCILIATION STOPPED AND THAT IS THE FINDING. The royalty the statement's own lines report does not come to the royalty its own summary reports. Any difference computed against that summary would be an artefact of the licensee's own arithmetic rather than of the licence, and publishing one would put a figure on a page that neither party could source. This kit reports that the statement could not be reconciled. It does not correct the statement, does not choose which of the two figures to believe, and does not invoice either of them.
QUERY The difference is at or above BOTH the licence's money threshold and its percentage threshold (RR-2)
BOTH HALVES ARE REQUIRED AND THAT IS THE WHOLE POINT OF THE RULE. A large percentage on a small statement is not money; a large sum on a statement that runs to millions is not a signal. Only a difference that has broken both at once has cleared the bar the licence itself sets for raising a query. ⚠︎ THIS KIT RAISES NOTHING. It says the difference cleared the two bars, names the lines behind it and the clause each one turns on, and stops. It sends no query, drafts none, invoices nothing, calls for no audit and never says the under-report was deliberate.
UNDER-REPORTED The licence recomputes to more royalty than the statement reports, past tolerance (RR-3)
The royalty this licence's own rate card, permitted deductions, reserve cap and foreign-exchange basis produce is above what the licensee reported, by more than the tolerance written on this licence, and one of the two query bars is not met. It is a real finding and it is not a query. Reporting it as QUERY puts a counterparty on a list the licence's own thresholds do not put them on, and every premature query costs the next real one its audience.
OVER-REPORTED The licence recomputes to less royalty than the statement reports, past tolerance (RR-4)
The recomputed royalty is BELOW what the licensee reported. PUBLISHED BECAUSE A RECONCILIATION THAT ONLY EVER FINDS MONEY OWED TO ITS OWN SIDE IS A RECONCILIATION NOBODY BELIEVES. An over-report is usually a rate applied from the wrong band, a deduction the licensee was entitled to and did not take, or a territory keyed to the wrong line — and it is exactly as much of a finding as its opposite. Reporting only one direction turns a measurement into an argument.
RECONCILES The difference is inside the licence's own tolerance (RR-5)
The licence's rate card, permitted deductions, reserve cap and foreign-exchange basis reproduce the royalty the licensee reported, to within the tolerance written on this licence. Nothing is flagged and nothing is raised. ⚠︎ IT DOES NOT MEAN EVERY LINE WAS RIGHT. A statement whose total is right because one line was rated too high and another too low RECONCILES, correctly, and two of its lines still do not recompute. `exceptions` is where those lines appear; the verdict cannot carry them.
Exactly one verdict per licence, period and statement. The FIRST rule the
statement matches wins, and RR-1 is tested before RR-2, RR-2 before RR-3, and so
on down the table.
THE FIVE CLAUSE CODES a line may be named under, and what each one asserts:
RATE clause 4 — the rate applied is not a rate this licence's card carries for the territory and channel stated on the line
TIER clause 4.2 — the rate applied is a real card rate for the territory and channel, but for a different units band than the one the line's own units fall in
CLASS clause 2 — the territory or the channel stated on the line is contradicted by the line's own note, so a different cell of the rate card governs it
PERIOD clause 3 — the units or the receipts on this line were licensed outside the reporting period and do not belong in this statement
DEDUCT clause 5 — the deduction claimed on this line is not permitted by the licence, is above its cap, or is a permitted deduction the line's own note shows was not actually incurred
HOW TO NAME A LINE, and how it will be read.
`exceptions` is a LIST, one entry per statement line that does not recompute, each entry
{"line_id": "LN-nnnn", "code": "<one of the five codes>", "line": "<the statement line copied
verbatim>"} -- and, on a CLASS entry only, one more key `to`.
- IT IS REQUIRED WHATEVER THE VERDICT IS, INCLUDING ON A STATEMENT THAT RECONCILES. A statement
whose total is right because one line was rated too high and another was keyed to the wrong
territory is RECONCILES under section 3, correctly, and two of its lines are still wrong.
`exceptions` is the only field that can say so.
- THE CODE IS PART OF THE ANSWER. A line named under the wrong clause is a line the licensor
cannot put in a query, so a right line under a wrong code is scored as wrong.
- A CLASS ENTRY CARRIES `to`, AND ONLY THE HALF THAT MOVED. {"territory": "XX"} where the note
says the units were licensed in a different territory, {"channel": "<channel>"} where it says a
different window, or both where it says both. Do not assert a channel the note never mentions.
- A LINE THE LICENCE ALREADY AGREES WITH IS NOT ONE OF THEM. A line rated from the correct card
row, with a permitted deduction inside its cap that was actually incurred, in the right cell and
in the right period, is not named. Nor is a line in a cell a rate amendment moved: the amendment
travels in `rate_amendment` and the line is not an exception.
- Copy the line character for character. It is located by searching the file for it, so a
paraphrase, an abbreviation, an ellipsis in the middle, or two lines joined together will not be
found at all and will score nothing. Runs of spaces do not matter -- the statement is columns
and both sides are compared with whitespace collapsed.
- Quote the LINE, not the block. What is returned is compared with the line by character overlap:
it must cover at least 60 pct of the line, and at least 30 pct of what you return must be
that line. Returning the whole statement scores nothing.
- RRC-2026 is not part of the statement. A rule is never a quoted line.
- Where every line recomputes, `exceptions` is an empty list.
THE ROYALTY STATEMENT, verbatim:
============================================================================================
LICENSEE ROYALTY STATEMENT LRR-0005
Licensor: Quillfield Entertainment (invented)
Licensee: Marlowe Bay Media Pty (invented)
Licence: LIC-4148 Period: 2026-01-01 to 2026-03-31 Procedure: RRC-2026
============================================================================================
LICENCE AND PERIOD AS THE RIGHTS MASTER HOLDS IT
statement currency JPY
reporting currency USD
fx basis period-end
fx rate applied 0.006700 USD per JPY
reserve cap pct 15.00 pct of royalty before reserve
tolerance pct 0.75 pct of royalty reported
query threshold 5000.00 or more
query threshold pct 4.00 pct or more
period full-quarter
RATE CARD AS THE LICENCE SETS IT
TERRITORY CHANNEL UNITS FROM UNITS TO RATE
CA broadcast 0 100000 17.00
CA broadcast 100001 99999999 16.00
CA tvod 0 250000 11.00
CA tvod 250001 99999999 10.50
FR broadcast 0 100000 8.50
FR broadcast 100001 99999999 7.00
FR tvod 0 250000 7.50
FR tvod 250001 99999999 5.50
MX broadcast 0 250000 14.50
MX broadcast 250001 99999999 13.00
MX tvod 0 250000 13.50
MX tvod 250001 99999999 11.50
DEDUCTIONS THIS LICENCE PERMITS
CODE DESCRIPTION CAP PCT
DED-RET returns actually credited to customers 10.00
DED-TAX withholding tax deducted at source 15.00
DED-FRT outbound freight on physical units 5.00
STATEMENT LINES AS THE LICENSEE REPORTS THEM
LINE TITLE TERR CHANNEL UNITS GROSS RATE DEDUCTION ROYALTY
LN-0144 TTL-3052 CA broadcast 16,280 110000.00 17.00 - 18700.00
LN-0145 TTL-3059 CA tvod 139,550 387600.00 11.00 DED-FRT 1300.00 42493.00
LN-0146 TTL-3066 FR broadcast 58,140 183500.00 8.50 DED-RET 1400.00 15478.50
NOTE: the deduction here was audited by the licensee's own finance team on 2026-04-23 and the supporting invoices are attached to the statement pack.
LN-0147 TTL-3073 FR tvod 153,320 30600.00 7.50 DED-FRT 800.00 2235.00
LN-0148 TTL-3080 MX broadcast 403,191 347000.00 13.00 - 45110.00
ROYALTY AS THE LICENSEE REPORTS IT
royalty before reserve 124016.50 JPY
reserve withheld 12401.00 JPY
royalty due in the statement currency 111615.50
royalty due in the reporting currency 747.82
LICENSOR NOTES
A catalogue re-numbering ran during the period; every title code above is the current one.
============================================================================================
Reply with JSON and nothing else, exactly this shape:
{
"royalty_due": "0.00" (an amount, TWO decimals, no symbol, no thousands separator),
"rate_amendment": {"effective_date": "YYYY-MM-DD", "territory": "XX", "channel": "<channel>", "rate": "0.00"} | null,
"exceptions": [{"line_id": "LN-nnnn", "code": "<code>", "line": "<one statement line, verbatim>"}, ...] or [],
"royalty_before_reserve": "0.00" (an amount, TWO decimals, no symbol, no thousands separator),
"reserve_allowed": "0.00" (an amount, TWO decimals, no symbol, no thousands separator),
"difference": "0.00" (an amount, TWO decimals, no symbol, no thousands separator),
"verdict": "STATEMENT-BROKEN" | "QUERY" | "UNDER-REPORTED" | "OVER-REPORTED" | "RECONCILES",
"confidence": <a number between 0 and 1>
}
The channels this licence's card can carry: svod, avod, tvod, physical, broadcast.
What each field means:
royalty_due the royalty this licence produces for this period, in the LICENSOR'S REPORTING CURRENCY, after allowed deductions, after the capped reserve and after conversion on the licence's own foreign-exchange basis. Two decimal places, no currency symbol and no thousands separator. It may be negative, and a negative figure is an answer rather than an error (R-6, RR-1).
rate_amendment the rate amendment in force for this period, as {"effective_date": "YYYY-MM-DD", "territory": "XX", "channel": "<one channel>", "rate": "0.00"} — the date it took effect, the territory and channel whose card rate it replaces, and the amended rate as a percentage. null where the licensor notes record no amendment in force, which is most of them. An amendment that was proposed, quoted, tabled, counter-offered or not counter-signed is null (R-5).
exceptions one entry per statement line that does not recompute, as {"line_id": "LN-nnnn", "code": "<one clause code>", "line": "<one statement line copied verbatim>"}. The code is part of the answer: RATE, TIER, CLASS, PERIOD or DEDUCT. A CLASS entry carries one more key, "to": {"territory": "XX"} or {"channel": "<one channel>"} or both -- the cell the note says the units were really licensed in, and ONLY the half that moved. No other code carries it. Required whatever the verdict is, INCLUDING on a statement that RECONCILES. Empty list where every line recomputes.
royalty_before_reserve the sum of every line's royalty for the lines that belong to this period, in the STATEMENT currency, before any reserve is withheld. Two decimal places.
reserve_allowed the reserve the licence allows: the reserve the statement withheld, capped at the licence's reserve percentage of the royalty before reserve. In the STATEMENT currency, two decimal places.
difference the recomputed royalty due less the royalty the statement reports as due, in the LICENSOR'S REPORTING CURRENCY, two decimal places. Positive is royalty the licence produces and the statement did not report; negative is royalty the statement reported and the licence does not produce.
verdict exactly one verdict for this licence, period and statement, the FIRST rule in RRC-2026's order that it matches
confidence one number between 0 and 1 for this statement's answers taken together
One object for one royalty statement. No list, no extra fields.