(c)
financial information on amounts due to rightholders, with a comprehensive description of at least the following items: the total amount attributed to rightholders, with a breakdown per category of rights managed and type of use; the total amount paid to rightholders, with a breakdown per category of rights managed and type of use; the frequency of payments, with a breakdown per category of rights managed and per type of use; the total amount collected but not yet attributed to rightholders, with a breakdown per category of rights managed and type of use, and indicating the financial year in which those amounts were collected; the total amount attributed to but not yet distributed to rightholders, with a breakdown per category of rights managed and type of use, and indicating the financial year in which those amounts were collected; where a collective management organisation has not carried out the distribution and payments within the deadline set in Article 13(1), the reasons for the delay; the total non-distributable amounts, along with an explanation of the use to which those amounts have been put;
Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.