6.3 Reporting Financial Figures
RD03, amounts are reported that have to be added or deducted from the gross revenue to calculate the net revenue. These figures shall be given as positive numbers in the report if they are added to the gross revenue, and as negative numbers if they are subtracted from it. Hence, all additions are shown as positive numbers and all deductions as negative numbers, independent of the semantics of the Cell name. This means the values can simply be summed up to get the net revenue: gross amount + (deductions/additions) = net amount.
The following cells usually contain values that are deducted from the gross revenue and that are therefore negative numbers:
If these cells contain positive numbers, this is considered to be a refund that will increase the gross revenue.
The following cells usually contain values that are added to the gross revenue and that are therefore positive numbers:
If these cells contain negative numbers, this is considered to be a refund that will decrease the gross revenue.
For example, a Music Licensing Company that generated a gross revenue of €1,000* and charges a 2% commission should provide the following information in the
As a consequence, the Music Licensing Company would report €980 in the
If the Music Licensing Company wants to correct an earlier calculation in which too much commission, say €30 too much, was deducted, it can set the
CollectingMlcOtherDeductions to be positive, meaning a refund:
As a consequence, the Music Licensing Company would report €1010 in the