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Directive 2014/26/EU of the European Parliament and of the CouncilShow full title

Directive 2014/26/EU of the European Parliament and of the Council of 26 February 2014 on collective management of copyright and related rights and multi-territorial licensing of rights in musical works for online use in the internal market (Text with EEA relevance)

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ANNEX

1.Information to be provided in the annual transparency report referred to in Article 22(2):

(a)

financial statements comprising a balance-sheet or a statement of assets and liabilities, an income and expenditure account for the financial year and a cash-flow statement;

(b)

a report on the activities in the financial year;

(c)

information on refusals to grant a licence pursuant to Article 16(3);

(d)

a description of the legal and governance structure of the collective management organisation;

(e)

information on any entities directly or indirectly owned or controlled, wholly or in part, by the collective management organisation;

(f)

information on the total amount of remuneration paid to the persons referred in Article 9(3) and Article 10 in the previous year, and on other benefits granted to them;

(g)

the financial information referred to in point 2 of this Annex;

(h)

a special report on the use of any amounts deducted for the purposes of social, cultural and educational services, containing the information referred to in point 3 of this Annex.

2.Financial information to be provided in the annual transparency report:

(a)

financial information on rights revenue, per category of rights managed and per type of use (e.g. broadcasting, online, public performance), including information on the income arising from the investment of rights revenue and the use of such income (whether it is distributed to rightholders or other collective management organisations, or otherwise used);

(b)

financial information on the cost of rights management and other services provided by the collective management organisation to rightholders, with a comprehensive description of at least the following items:

(i)

all operating and financial costs, with a breakdown per category of rights managed and, where costs are indirect and cannot be attributed to one or more categories of rights, an explanation of the method used to allocate such indirect costs;

(ii)

operating and financial costs, with a breakdown per category of rights managed and, where costs are indirect and cannot be attributed to one or more categories of rights, an explanation of the method used to allocate such indirect costs, only with regard to the management of rights, including management fees deducted from or offset against rights revenue or any income arising from the investment of rights revenue in accordance with Article 11(4) and Article 12(1), (2) and (3);

(iii)

operating and financial costs with regard to services other than the management of rights, but including social, cultural and educational services;

(iv)

resources used to cover costs;

(v)

deductions made from rights revenues, with a breakdown per category of rights managed and per type of use and the purpose of the deduction, such as costs relating to the management of rights or to social, cultural or educational services;

(vi)

the percentages that the cost of the rights management and other services provided by the collective management organisation to rightholders represents compared to the rights revenue in the relevant financial year, per category of rights managed, and, where costs are indirect and cannot be attributed to one or more categories of rights, an explanation of the method used to allocate such indirect costs;

(c)

financial information on amounts due to rightholders, with a comprehensive description of at least the following items:

(i)

the total amount attributed to rightholders, with a breakdown per category of rights managed and type of use;

(ii)

the total amount paid to rightholders, with a breakdown per category of rights managed and type of use;

(iii)

the frequency of payments, with a breakdown per category of rights managed and per type of use;

(iv)

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;

(v)

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;

(vi)

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;

(vii)

the total non-distributable amounts, along with an explanation of the use to which those amounts have been put;

(d)

information on relationships with other collective management organisations, with a description of at least the following items:

(i)

amounts received from other collective management organisations and amounts paid to other collective management organisations, with a breakdown per category of rights, per type of use and per organisation;

(ii)

management fees and other deductions from the rights revenue due to other collective management organisations, with a breakdown per category of rights, per type of use and per organisation;

(iii)

management fees and other deductions from the amounts paid by other collective management organisations, with a breakdown per category of rights and per organisation;

(iv)

amounts distributed directly to rightholders originating from other collective management organisations, with a breakdown per category of rights and per organisation.

3.Information to be provided in the special report referred to in Article 22(3):

(a)

the amounts deducted for the purposes of social, cultural and educational services in the financial year, with a breakdown per type of purpose and, for each type of purpose, with a breakdown per category of rights managed and per type of use;

(b)

an explanation of the use of those amounts, with a breakdown per type of purpose including the costs of managing amounts deducted to fund social, cultural and educational services and of the separate amounts used for social, cultural and educational services.

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