Introduction

Payments and Financial Reports is where you will find finalized data for monthly earnings, amounts owed, and payments made to you. The data is based on Apple's fiscal calendar.

Access

iTunes Connect users must have the Admin or Finance role to view this area and to download reports. To check your access, or if you’re an admin looking to grant access to a member of your team, go to Users and Roles.

If you wish to limit a user’s access to a certain geographical area or content type, a user with the Admin role can set and change this in Users and Roles. This means that you can make one, or every, financial report available to each Finance user.

When managing access, keep in mind that all iTunes Connect users on your team with the Admin or Finance roles have access to your company’s confidential financial information.

Notifications

Users who are configured to receive notifications will receive emails from iTunes Connect. There are two types of notifications for Payments and Financial Reports:

Payment. These notify your team when a payment is returned.
Financial Report. These notify your team when financial reports are available for download from iTunes Connect.

Users can modify their own notification selections in Users and Roles, but only users with the Admin role can make changes on another user's behalf. Technical users can be configured to receive these notifications, though they will not be able to access the reports unless they also have the Admin or Finance role.

If you are not receiving email notifications, check your spam filter, and ensure that the address do‑not‑reply@apple.com is not being blocked.

Getting Paid

Requirements

In order to receive payments for sales of songs, music videos, audiobooks, movies, TV shows, or Apple Music royalties, the following requirements must be met:

You have an In Effect contract. Without this, your content will not be available for sale, so you will not have any earnings. Click through and agree to the most recent agreement, then supply banking and applicable tax information as soon as possible. There is some processing required by Apple so your agreement will not be activated immediately. We suggest completing these steps first. To review the processing status of your agreement, go to Business.
Your proceeds exceed the minimum payment threshold. If your bank country/region and bank account currency is listed in the minimum payment threshold table, you must exceed a minimum payment threshold of US$0.02. All other bank territories and bank account currencies must exceed a minimum payment threshold of US$40.

Apple accepts one bank account per financial report currency and makes one payment to that account during each monthly payment cycle if all requirements for payment have been met. Payments are sent to the bank account on file at the time a payment is processed.

Payment

Schedule

Payments are made within 45 days following the first Friday of each fiscal month. To receive payment, you must have provided all required banking and tax information and documentation, as well as met the minimum payment threshold.

The payment date displayed in Payments and Financial Reports is the date the payment leaves Apple's bank. Your bank may or may not credit those funds to you on the same day.

If you make changes to your banking information while a payment is in progress, payment may be sent to the account you initially provided before the change. We recommend making any banking information updates immediately after you receive a payment to ensure the next payment is sent to your new account.

Method

All payments are made by Electronic Funds Transfer. When available, payments are sent by low-value Automated Clearing House (ACH), as opposed to high-value wire transfer. The payment method used for each payment is displayed on the Payment page.

Apple's bank will consolidate payments for different financial reports when possible, generally resulting in a single payment for all earnings each month where the requirements for being paid have been met.

The Payment amount displayed in Payments and Financial Reports represents the amount our bank has sent to your bank. Payments may be subject to bank fees and transaction costs charged to you by your bank or intermediate financial institutions, reducing the amount when presented on your bank account. Payments indicated as wire transfers would generally be subject to bank fees and transaction costs.

If your bank returns a payment to us, you will receive a Payment Returned notification. For information on how to resolve, see Returned Payments.

Currency Conversion

The exchange rates used to convert report currency to your bank account currency is established by our bank and due to Apple's volume, this is generally a more favorable rate.

The rates are typically the spot rate on the date of payment and no more than three business days prior to the date the proceeds are received into your account. This is displayed as the Exchange Rate on Payments and Financial Reports. The exchange rate is only displayed if the payment for the report month selected has been dispersed.

Additional Information

If you have a Nepal-based bank account, your payments from Apple will be subject to a 1% advance income tax, deducted from your payment by the local correspondent bank and settled with the local tax authority in Nepal. Apple is not responsible for deducting or remitting this tax to the local tax authority.

Invoicing Apple

For royalties earned in the Store or the Apple TV app outside of Europe, invoices are not required to receive payment. For royalties earned in Europe, Ireland VAT registered providers are required to submit invoices before royalty payments will be processed.

Content providers based elsewhere may have different invoicing requirements in accordance with local laws and statutes. It is your responsibility to consult with your own legal and tax advisors with respect to any invoice requirements you are subject to. If an invoice is required, send a soft copy of your invoice to iTSpayments@apple.com.

Apple requires hard copy invoices from Ireland VAT registered content providers who sell in Europe through Apple Distribution International Limited. All invoices for GBP and EUR sales must be stated at 0% VAT. When sending your hard copy, make sure that the billing address stated on the invoice is Ireland and that the invoice is sent to Ireland.

Please use the following billing address:

Apple Distribution International Limited

Hollyhill Industrial Estate

Hollyhill

Cork, Ireland

TVA/VAT No.: IE9700053D

Please send invoices to:

iTunes Invoicing

Apple Operations Europe

Apple Distribution International Limited

Hollyhill Industrial Estate

Hollyhill

Cork, Ireland

Returned Payments

If your bank returns a payment to us, we’ll show you an alert where your proceeds are displayed. You’ll also see an alert on the iTunes Connect homepage.

Payment Returned alerts will include the following:

Reason. This will let you know why your payment was returned. If our own bank doesn’t have any information about why your payment was returned, we’ll tell you whatever information we received from your bank.
Required Adjustment. This will include information on how to fix the problem, or information you’ll need to know to follow up with your bank.
Updating your banking information in Business will often resolve the issue. If you continue to receive Payment Returned alerts after you’ve confirmed that your banking information is correct, contact your bank to resolve the issue.
Transaction ID. This is a seven-digit payment identifier our bank sends your bank any time we try to make a payment. The bank payment reference number can help your bank identify the attempted payment and how to solve the issue so we can send payments to your account. It may also be referred to as a Consolidated Credit Identifier (CCI).

Once you make all necessary updates, the system will automatically reattempt payment during the next monthly payment processing period. The Payment Returned alert will display until the issue is resolved and we’re able to successfully make a payment to you.

If you've confirmed that your bank account information in iTunes Connect is correct, reach out to your bank to resolve why they are not accepting our payments. Use the Transaction ID presented to assist your bank in finding the returned payment.

Viewing Proceeds

Payments and Estimated Proceeds

In Payments and Financial Reports, you’ll see a summary of your proceeds, and information on sales made. Learn about each of the different areas in Payments and Financial Reports below.

Legal Entity and Vendor ID

Your Legal Entity Name and Vendor ID will be displayed at the top of the page. If you manage multiple legal entities, use the drop-down menu to view reports for your different entities.

Report Date

By default, you will see reports for the most recent financial report month with earnings. Click the menu to view the last 12 financial report months. Use the back and forward arrows to navigate to reports for the last six months, or the next six months from the current view, respectively.

Available information begins with the July 2010 reports. Prior payment related information is not available.

Create Reports

Click this button to select reports to download. Find more information on this in Report Types and Availability.

Payments and Estimated Proceeds

At the top of the page, you will see either your total estimated proceeds, or the amount paid for that period. The amount displayed depends on the month selected, and whether payment for that month has been received.

Payment. If payment has been received, the name of your bank and the last four digits of the account will be displayed under the payment amount. The amount displayed is in your bank account currency.
The date displayed will reflect the date payment was issued. There is also a Transaction ID, a unique seven-digit payment reference number. This may also be referred to as a Consolidated Credit Identifier (CCI). The CCI number is included as a reference in the additional text provided with the payment transfer details to your bank. If you have questions about a payment, it’s helpful to have the CCI number available when you contact Apple.
Total Estimated Proceeds. If payment has not yet been received for the month you are viewing, you will see an estimate of your proceeds in your bank account currency. This is a consolidated amount owed to you, as of the current date. The actual amount you actually receive may be different. Differences are generally due to changes in the foreign exchange rate by the time of payment, and any applicable withholding tax, which is applied when the payment is made.
You may see estimated proceeds if one of the following has occurred:
- Expected Payment Date has not yet occurred. Payment will be dispersed on the date shown in Payments and Financial Reports.
- Balance Carried Forward. Minimum payment threshold has not yet been met, meaning your proceeds will carry over to the next payment period.
- Payment Returned. If payment was unsuccessful, your action may be needed. Learn how to resolve issues in Returned Payments.

Viewing Proceed Details

Proceed details will be displayed in the corresponding currency of each territory where sales occur. If you have multiple bank accounts connected to your Vendor ID, click on one of the rows to reveal details for proceeds paid to that account.

Each of the areas displayed are defined below.

Field Title	Description
Country or Region	This is where the unit sale took place. Hover over a name to reveal all countries or regions included in that area.
Units Sold	This is the total number of units sold in the corresponding country or region. Units sold only shows purchases and doesn’t include iTunes in the Cloud downloads.
Balance*	This consists of any amounts not paid out from previous months, or amounts returned.
Earned	This displays the gross earnings amount for that country or region. This includes both purchases as well as any iTunes in the Cloud, iTunes Radio, and Apple Music earnings. This number is the same as the one in your iTunes Match report. A line item will have a zero value if you elected to waive royalties for a particular product. Examples include, but are not limited to, the Single of The Week, promotional content available a la carte, and certain code based promotions.
Total*	This displays the earnings amount for that country or region.
Taxes and Adjustments	This displays the net of all input taxes, adjustments, or withholding taxes for that country or region. Hover over the amount to see a breakdown of all taxes and adjustments included in the net total presented.
Total Owed	This is the sum of Earned and Taxes and Adjustments. If there is a carry forward balance, this is the sum of Total, and Taxes and Adjustments.
Exchange Rate	This is the exchange rate at the time of payment, used to calculate total proceeds. The exchange rate is only displayed if the payment for the report month selected has been dispersed.
Proceeds or Total Estimated Proceeds	The name of this column will vary depending on whether or not a payment has been executed for the report month selected. Total Estimated Proceeds. This is displayed if payment to you has not yet been made. This is the estimated amount of proceeds that will be dispersed in your bank account currency. If iTunes does not have an exchange rate for a particular currency, you will see the amount converted to USD by default. This is for display purposes only, and payment will be made in your chosen bank account currency. Proceeds. This is displayed if payment has been transferred to your bank account. This is the actual amount of proceeds paid for the corresponding territory and report period. Values are displayed in your bank account currency.

* Balance and Total columns will only be displayed if there is a running balance from the previous payment period.

For help understanding the reports, see Appendix A: Financial Report Fields and Appendix B: iTunes Match Report Fields.

Downloading Reports

Report Types and Availability

Financial reports are automatically generated once a month, based on Apple’s fiscal calendar. Reports can be manually downloaded from iTunes Connect, or you can automate downloading using Reporter.

Individual Financial Reports Per Country or Region

You will receive a financial report for each area where we can pay you in the local currency. If you change the countries or regions where your products are available for sale, the number of reports you receive may increase or decrease accordingly.

Single Report for All Countries or Regions

You have the option to download a single financial report that includes data from all currencies you sell in. These are available once all respective individual currency reports are available.

This report is available starting with your February 2018 report.

Apple Music Earnings Reports

These are available per country or region by currency. The following reports are included:

Cover Sheet Report. This shows your royalty calculations and amounts.
Detail Report. This shows a detailed summary for the number of plays of your royalty content during the period, including the net royalty amount of each transaction. You can use this report to calculate your royalty amount for that period.
Stream Manipulation Report. This shows a summary for the number of excluded plays of your content during the period, and the amount by which your royalty payment will be adjusted. You can use this report to break down your Stream Manipulation Adjustment amount by content, storefront, and subscription type.

For detailed information about the data in these reports, see Appendix D: Apple Music Reports.

Reports Generated Monthly

Financial reports are made available for the previous fiscal month’s earnings by the first Friday of the current fiscal month. Apple Music earnings reports are generated monthly, up to 55 days after the end of the Apple fiscal month. Reports are generated and made available individually per country or region, and as a result, some reports may be available sooner than others. If you have Financial Report notifications enabled, you will receive an email when reports are available for download. Users can adjust their notification preferences at any time in Users and Roles.

Reports are only generated if there are purchases during that payment period. If nothing was purchased in a country or region during a given month, no corresponding report for that country or region will be generated for download. There also won't be iTunes Match, iTunes Radio, or Apple Music reports if there wasn’t any activity for the given month. If you receive more reports than you did in the past, this may be because we began paying and reporting to you in a new currency in one or more areas.

Downloading Reports from iTunes Connect

At any time, you can create a batch of available reports to download by following the steps below.

To download reports from iTunes Connect:

Go to Payments and Financial Reports.
Click Create Reports.
Select the fiscal month for the report you would like to download.
Select which countries or regions you would like to include in your report. By default, this is set to All Countries or Regions (Multiple Files).
Note: When All Countries or Regions is selected, an iTunes Connect user can only download the reports for which they have access.
If prompted, select the report types you would like to include.
Click Create Reports. A status bar will display showing progress of your reports being created.
When reports are ready, a download link will be provided. Click Download Reports.

Automating Downloads with Reporter

If you would like to automate downloading of reports, use Apple’s Java-based Reporter. Your access to download financial reports will mirror your access in Payments and Financial Reports.

To get set up, see the Reporter Guide.

Reading Reports

Reports are downloadable as tab-delimited text (.txt) files compressed in GZIP (.gz) format. There is a single currency for earnings associated with each Financial Report.

To view a downloaded report:

Unzip the compressed GZIP (.gz) file by opening it or using a utility.
Open the extracted tab-delimited text (.txt) file in a spreadsheet application. Windows users may need to take additional steps.

The header row contains field names for each column. Detailed information about each of the report fields and what each value means can be found in Appendix A: Financial Report Fields.

You can also use these reports to reconcile your financial reports with payments you receive. Note that financial reports do not show free transactions. To obtain free transaction reporting, view daily and weekly reporting in Sales and Trends.

Appendices

Appendix A: Financial Report Fields

Here’s what the fields and values in your financial reports mean:

Report Field	Values	Notes
Start Date	MM/DD/YYYY	This is the period start date, based on Apple’s fiscal calendar.
End Date	MM/DD/YYYY	This is the period end date, also based on Apple’s fiscal calendar.
UPC	Up to 20 characters	* (This is a product identifier.)
ISRC / ISBN	Up to 20 characters	* (This is a product identifier.)
Vendor Identifier	Up to 20 characters	* (This is a product identifier.)
Quantity	Number with three decimal places (positive or negative)	Aggregated number of units sold.
Partner Share	Number with two decimal places (always positive)	Proceeds you receive per unit.
Extended Partner Share	Number with two decimal places (positive or negative)	Quantity multiplied by Partner Share.
Partner Share Currency	Three characters	Three-character ISO code for the currency of the amounts earned.
Sale or Return	“S” or “R”	S: Sale R: Return
Apple Identifier	Up to 18 characters	Apple's unique product identifier. If you have questions for us, use this Apple ID to make sure the correct product is reviewed.
Artist / Show / Developer / Author	Up to 4000 characters	*
Title	Up to 5000 characters	*
Label / Studio / Network	Up to 1000 characters	The Label / Studio / Network, provided when you delivered the content. If this is incorrect, you can deliver an update. Reports after the update will reflect the new Label, Studio, or Network.
Grid	Up to 30 characters	* (This is a product identifier.)
Product Type Identifier	Up to five characters	The type of product purchased.
ISAN/Other Identifier	Up to 50 characters	* (This is a product identifier.)
Country/Region of Sale	Two characters	Two-character ISO code (or country/region code, like US for the United States) that indicates the territory where the purchase occurred.
Pre-order Flag	“P” or null	Only used if the transaction is part of a pre-order fulfillment. Otherwise this field is empty. This is only used for fulfillment, not the customer’s original pre-order.
Promo Code	Up to 10 characters	This is used if the transaction is part of a promotion. This field also includes complete my album sales, which are marked as CMA. Track credits from complete my album sales are marked as CMA-C. This field is left empty for all non-promotional items.
Customer Price	Number with three decimal places (positive or negative)	This is the price displayed on the Store or Apple TV app and the retail price the customer was charged.
Customer Currency	Three characters	Three-character ISO code for the currency type paid by the customer. For example, USD for United States Dollar.

An asterisk (*) indicates you provided this information to us. Sometimes we may change this information for consistency.

Appendix B: iTunes Match Report Fields

The fields and values in your iTunes Match reports are defined below:

Report Field	Values	Notes
Start Date	MM/DD/YYYY	This is the period start date, based on Apple’s fiscal calendar.
End Date	MM/DD/YYYY	This is the period end date, also based on Apple’s fiscal calendar.
UPC	Up to 20 characters	N/A
ISRC / ISBN	Up to 20 characters	* (This is a product identifier.)
Vendor Identifier	Up to 20 characters	* (This is a product identifier.)
Quantity	Number with three decimal places (positive or negative)	Aggregated number of units sold.
Partner Share	Number with two decimal places	N/A
Extended Partner Share	Number with two decimal places	N/A
Partner Share Currency	Three characters	Three-character ISO code for the currency of the amounts earned.
Sale or Return	“S” or“R”	N/A
Apple Identifier	Up to 18 characters	Apple's unique product identifier. If you have questions for us, use this Apple ID to make sure the correct product is reviewed.
Artist / Show / Developer / Author	Up to 4000 characters	*
Title	Up to 5000 characters	*
Label / Studio / Network	Up to 1000 characters	The Label / Studio / Network, provided when you delivered the content. If this is incorrect, you can deliver an update. Reports after the update will reflect the new Label, Studio, or Network.
Grid	Up to 30 characters	N/A
Product Type Identifier	Up to five characters	The type of product purchased.
ISAN / Other Identifier	Up to 50 characters	N/A
Country/Region of Sale	Two characters	Two-character ISO code that indicates the territory where the purchase occurred.
Pre-order Flag	“P” or null	N/A
Promo Code	Up to 10 characters	N/A
Customer Price	Number with three decimal places	N/A
Customer Currency	Three characters	N/A

An asterisk (*) indicates you provided this information to us. Sometimes we may change this information for consistency.

The product type identifiers and categories in your iTunes Match Reports are defined below:

Product Type Identifier	Description	Category	Sub-Category
A	Row Count	Number with no decimal places	The total number of rows in the iTunes Match report.
B	Total iTunes Plays	Number with no decimal places	N/A
C	Total iTunes Match	Number with no decimal places	The total sum of iTunes Match downloads for the period. Includes all iTunes Match downloads for all providers—not just yours.
D	iTunes Converted Unit Total	Number with no decimal places	The same value as Total iTunes Match.
E	Total iTunes Cloud Fees	Number with two decimal places	The total amount we collect for iTunes Match from all members to distribute in the current period.
F	Share Per Converted Unit	Number with 25 decimal places	The rate paid for each converted unit. Calculated as Total iTunes Cloud Fees divided by iTunes Converted Unit Total.	E ÷ D
G	Partner Converted Unit Total	Number with no decimal places	Your converted unit total based on the unit column and product type in your report. It’s based on your iTunes Match for the period.
H	Cloud Partner Share	Number with two decimal places (always positive)	U.S.: Your share of total iTunes in the Cloud proceeds for the period.	F × G × (58/70)
			If you’re not in the U.S., it’s your share of total iTunes in the Cloud proceeds for the period.	F x G
I	Cloud Publisher Share	Number with two decimal places (always positive)	If you’re in the U.S.: Amount of total proceeds owed to publishers. You are responsible for paying the appropriate share of this amount to each publisher.	F × G × (12/70)
			If you’re not in the U.S., this doesn’t affect you.	N/A
J	Sales Total	Number with two decimal places (positive or negative)	Total proceeds for regular (without iTunes in the Cloud) transactions.	Refer to your royalty report footer for the same period.
K	Total Amount	Number with two decimal places (positive or negative)	Total proceeds for the month, including iTunes in the Cloud and Sales Total.	H + I + J

Appendix C: Product Type Identifiers

Here’s what the product type identifiers and categories in your financial reports mean:

Product Type Identifier	Description	Category	Sub-Category
S	Song—Standard (with DRM)	Music	Songs
S3	Song—Match Download—Standard (with DRM)	Music	Songs
H	Song—Plus (DRM-free)	Music	Songs
H3	Song—Match Download—Plus (DRM-free)	Music	Songs
U	Song—Upgrade (convert from DRM to DRM-free)	Music	Songs
P	Album—Standard (with DRM)	Music	Albums
I	Album—Plus (DRM-free)	Music	Albums
W	Album—Upgrade (convert from DRM to DRM-free)	Music	Albums
V	Music video—Standard (with DRM)	Music	Music Videos
V3	Music video—Match Download—Standard (with DRM)	Music	Music Videos
J	Music video—Plus (DRM-free)	Music	Music Videos
J3	Music video—Match Download—Plus (DRM-free)	Music	Music Videos
X	Music video—Upgrade (convert from DRM to DRM-free)	Music	Music Videos
R	DIY ringtone	Music	Ringtones
PR	Pre-cut ringtone	Music	Ringtones
RX	Alert Tone	Music	Alert Tones
9	Music pass	Music	Albums
E	Concert film purchase	Music	Films
F	Concert film rental	Music	VOD
B	Book (only one format available)	Audiobook	Audiobook
M	Movie purchase	Movie	Movies
D	Movie rental	Movie	VOD
Z	Digital copy (redemption of second session)	Movie	Second Session
MB	Movie bundle	Movie	Movie Bundles
TE	TV episode purchase (library)	TV	Episodes
TS	TV season purchase (library)	TV	Library Seasons
SP or Q	Sales of a season pass for a currently airing season on a network (delivered shortly after episode airs)	TV	Season Pass
TER	TV episode rental	TV	TV Rental
G	Sale of a game	iPod Games	Games

Appendix D: Apple Music Reports

Apple Music Cover Sheet Reports

File Name	`S2_<vendor_id>_<rptg_dt>_<currency>.txt`
File Name Example	`S2_80012345_0715_US.txt`
File Format	Tab delimited text file

This report shows a line-by-line breakdown of your total royalty amount, the effective dates of the applied rate, and how we calculated it. You should use this report together with the Apple Music Financial Detail Reports.

Here’s what the fields and values in your financial reports mean:

Report Field	Format	Notes
Period	MM/DD/YYYY – MM/DD/YYYY	These are the period’s start and end dates, based on Apple’s fiscal calendar.
Total Royalty Amount	BigInt	The total royalties earned across all subscription products.
Stream Manipulation Adjustment	BigInt	The amount by which your total royalty payment will be adjusted due to stream manipulation.
Label Spatial Available Royalty Bearing Play	BigInt	The number of royalty-bearing plays of your content available in Spatial quality during the period.
Label Non Spatial Available Royalty Bearing Play	BigInt	The number of royalty-bearing plays of your content not available in Spatial quality during the period.
Spatial Available Factor	BigInt	Multiplier applied to plays from content available in Spatial quality for the purpose of determining the label pro rata share as defined in your agreement.
Percentage of Revenue	BigInt	The revenue-share rate, as defined in your agreement.
Revenue Share Royalty Amount	BigInt	The royalty amount from the revenue-share calculation. We multiply the number from the Percentage of Revenue field by your proportionate share of royalty-bearing plays and the revenue amount in the period.
Per Subscriber Daily Minimum	BigInt	The minimum membership fee, shown as a daily rate.
Subscription Minimum Royalty Amount	BigInt	The royalty amount resulting from the minimum membership-fee calculation. We multiply the number from the Per Subscriber Daily Minimum field by your proportionate share of royalty-bearing plays and the total number of subscriber days in the period.
Per Play Rate	BigInt	The per-play rate specified in your agreement.
Royalty Amount	BigInt	The final royalty amount for the subscription product. In the case of two calculations, this will be the greater of the two.
Spatial Available Per Play Royalty	BigInt	The calculated amount of royalty per royalty-bearing play of content which is available in Spatial quality during the period.
Non Spatial Available Per Play Royalty	BigInt	The calculated amount of royalty per royalty-bearing play of content which is not available in Spatial quality during the period.
Label Royalty-Bearing Broadcast Plays	BigInt	The number of royalty-bearing broadcast plays of your content on Apple Music Radio’s live station during the period.
Revenue per Thousand Listener Hours Guarantee	BigInt	The revenue per thousand (RPM) listener hours guarantee rate, as defined in your agreement.
Divisor	BigInt	The divisor used as part of the revenue per thousand listener hours guarantee, as defined in your agreement.
RPM Amount	BigInt	The royalty amount resulting from the revenue per thousand listener hours guarantee calculation. We divide the number of listener hours by the divisor and multiply this by the revenue per thousand listener hours guarantee and your proportionate share of royalty-bearing broadcast plays.
Label Paid Subscriber Spatial Royalty Bearing Plays	BigInt	The number of royalty-bearing plays of content which is available in Spatial quality from all paid members during the period.
Label Paid Subscriber Non Spatial Royalty Bearing Plays	BigInt	The number of royalty-bearing plays of content which is not available in Spatial quality from all paid members during the period.
Trial Share Royalty Amount	BigInt	The royalty amount from the trial per-play rate calculation. We multiply the number of royalty-bearing plays from free-trial members by your contract rate to calculate the trial royalty pool. We then calculate your share of royalty-bearing plays from all paid members and multiply the trial royalty pool by this proportionate share.
Effective Rate Dates	MM/DD/YYYY – MM/DD/YYYY	The effective date range that the corresponding rate is applied to. Date ranges are displayed as “mm/dd/yyyy - mm/dd/yyyy” for each paid subscription. New rates and corresponding calculations will be located below the previous rate section, in case of rate changes due to events like a VAT change.

Apple Music Financial Detail Reports

File Name	`S1_<vendor_id>_<rptg_dt>_<currency>.txt`
File Name Example	`S1_80012345_0715_US.txt`
File Format	Tab delimited text file.

This report includes a detailed summary of the royalty-bearing plays of your content during the period, and the net royalty amount for each transaction. Use this report to see the royalty amount you’ll receive for individual songs or music videos. You should use this report together with the Apple Music Cover Sheet Reports.

Here’s what the fields and values in your financial reports mean:

Report Field	Format	Notes
Start Date	MM/DD/YYYY	This is the period start date, based on Apple’s fiscal calendar.
End Date	MM/DD/YYYY	This is the period end date, also based on Apple’s fiscal calendar.
Currency	String	The type of currency used for royalty payments in this report.
Report Type	String	This is the report type.
Storefront Name	String	Two-character ISO code (or country/region code, like US for the United States) that indicates the territory of the membership.
Apple Identifier	BigInt	Apple’s unique product identifier. This is the same identifier used in the Apple Music Trend reports.
Product	String	This is the membership type of the user that played the song or video.
Royalty-Bearing Plays	BigInt	The number of royalty-bearing plays.
Spatial Available Indicator	BigInt	Indicates status of Spatial availability for a content from the context of the content itself and the subscription type consuming the content.
Net Royalty Total	BigInt	The total royalty amount for the content, based on the transaction type (for example, the numbers in the Royalty-Bearing Plays field multiplied by Net Royalty).
ISRC	String	The ISRC (International Standard Recording Code) that you provided when you delivered the content.
Content Title	String	The title that you provided when you delivered the content.
Artist	String	The primary artist that you provided when you delivered the content.
Media Type	BigInt	1 is for music. 2 is for music videos.
Vendor Identifier	String	The identifier you provided when you delivered the content.
Offline Indicator	BigInt	0 is for online. 1 is for offline.
Label/Studio/Network	String	The Label / Studio / Network, provided when you delivered the content. If this is incorrect, you can deliver an update. Reports after the update will reflect the new Label, Studio, or Network.
Grid	String	The Grid, provided when you delivered the content.
Spatial Available Royalty Bearing Plays	BigInt	The number of royalty-bearing plays of your content available in Spatial quality during the period.
Non Spatial Available Royalty Bearing Plays	BigInt	The number of royalty-bearing plays of your content not available in Spatial quality during the period.
Spatial Available Per Play Royalty	BigInt	The calculated amount of royalty per royalty-bearing play of content which is available in Spatial quality during the period.
Non-Spatial Available Per Play Royalty	BigInt	The calculated amount of royalty per royalty-bearing play of content which is not available in Spatial quality during the period.

Apple Music Stream Manipulation Adjustment Reports

File Name	`S6_<vendor_id>_<rptg_dt>_ZZ.txt`
File Name Example	`S6_80012345_0124_ZZ.txt`
File Format	Tab delimited text file

The Stream Manipulation Adjustment Report provides content-level details on the stream manipulation adjustment. This report will be available if there is at least one stream eligible for the stream manipulation adjustment.

Here’s what the fields and values in your financial reports mean:

Report Field	Format	Notes
Start Date	MM/DD/YYYY	This is the period start date, based on Apple’s fiscal calendar.
End Date	MM/DD/YYYY	This is the period end date, also based on Apple’s fiscal calendar.
Currency	String	The type of currency used for payments in this report.
Report Type	String	This is the report type.
Storefront Name	String	Two-character ISO code (or country/region code, like US for the United States) that indicates the territory of the membership.
Apple Identifier	BigInt	Apple’s unique product identifier. This is the same identifier used in the Apple Music Trend reports.
ISRC	String	The ISRC (International Standard Recording Code) that you provided when you delivered the content.
Content Title	String	The title that you provided when you delivered the content.
Artist	String	The primary artist that you provided when you delivered the content.
Vendor Identifier	String	The identifier you provided when you delivered the content.
Media Type	String	1 is for music. 2 is for music videos.
Product	String	This is the membership type of the user that played the song or video.
Royalty Bearing Excluded Plays	BigInt	The number of royalty-bearing plays that were excluded from the royalty pool and were eligible for stream manipulation adjustments.
Spatial Availability Indicator	BigInt	Indicates status of Spatial availability for a content from the context of the content itself and the subscription type consuming the content.
Per Play Royalty	BigInt	The calculated amount of royalty per royalty-bearing play.
Adjustment Rate	BigInt	The percentage of adjustment applied to the manipulated content based on qualifying eligibility criteria.
Adjustment Total	BigInt	Total adjustments applied in relation to the stream manipulation of contents.

Apple Music Radio Live Detail Reports

File Name	`S3_<vendor_id>_<rptg_dt>_<currency>.txt`
File Name Example	`S3_80012345_0715_US.txt`
File Format	Tab delimited text file

This report includes a detailed summary of the royalty-bearing broadcast plays of your content on Apple Music Radio’s live station and on Apple Music TV’s live channel during the period, and the net royalty amount for each transaction. Use this report to see the royalty amount you’ll receive for individual songs. You should use this report together with the Apple Music Cover Sheet Reports.

Here’s what the fields and values in your financial reports mean:

Report Field	Format	Notes
Start Date	MM/DD/YYYY	This is the period start date, based on Apple’s fiscal calendar.
End Date	MM/DD/YYYY	This is the period end date, also based on Apple’s fiscal calendar.
Report Type	String	This is the report type.
Currency	String	The type of currency used for royalty payments in this report.
Storefront Name	String	Two-character ISO code (or country/region code, like US for the United States) that indicates the territory of the membership.
Apple Identifier	BigInt	Apple’s unique product identifier. This is the same identifier used in the Apple Music Trend reports.
ISRC	String	The ISRC (International Standard Recording Code) that you provided when you delivered the content.
Item Title	String	The title that you provided when you delivered the content.
Item Artist	String	The primary artist that you provided when you delivered the content.
Quantity	BigInt	The number of royalty-bearing plays.
Net Royalty	BigInt	The net royalty amount for that transaction type.
Net Royalty Total	BigInt	The total royalty amount for the content, based on the transaction type (for example, the numbers in the Quantity field multiplied by Net Royalty).
Vendor Identifier (ID)	String	The identifier you provided when you delivered the content.
Net Royalty Partner Amount	Big Int	The total royalty amount paid to you.
Label/Studio/Network	String	The Label / Studio / Network, provided when you delivered the content. If this is incorrect, you can deliver an update. Reports after the update will reflect the new Label, Studio, or Network.
Grid	String	The Grid, provided when you delivered the content.

Appendix E: Apple Legal Entities

The following table shows the Apple Legal Entity associated with each currency:

Currency	Currency Name	Apple Legal Entity Making Payment
AED	United Arab Emirates Dirham	Apple Distribution International Limited
AUD	Australian Dollar	Apple Pty Ltd.
BGN	Bulgarian Lev	Apple Distribution International Limited
BRL	Brazilian Real	Apple Services LATAM LLC
CAD	Canadian Dollar	Apple Canada, Inc.
CHF	Swiss Franc	Apple Distribution International Limited
CLP	Chilean Peso	Apple Services LATAM LLC
COP	Colombian Peso	Apple Services LATAM LLC
CZK	Czech Koruna	Apple Distribution International Limited
DKK	Danish Krone	Apple Distribution International Limited
EUR	Euro	Apple Distribution International Limited
EGP	Egyptian Pound	Apple Distribution International Limited
GBP	Pound Sterling	Apple Distribution International Limited
HKD	Hong Kong Dollar	Apple Distribution International Limited
HUF	Hungarian Forint	Apple Distribution International Limited
HRK	Croatian Kuna	Apple Distribution International Limited
IDR	Indonesian Rupiah	Apple Distribution International Limited
ILS	Israeli New Shekel	Apple Distribution International Limited
INR	Indian Rupee	Apple Distribution International Limited
JPY	Japanese Yen	iTunes KK
KRW	Korean Won	Apple Services Pte. Ltd.
KZT	Kazakhstani Tenge	Apple Distribution International Limited
MXN	Mexican Peso	Apple Services LATAM LLC
MYR	Malaysian Ringgit	Apple Distribution International Limited
NGN	Nigerian Naira	Apple Distribution International Limited
NOK	Norwegian Krone	Apple Distribution International Limited
NZD	New Zealand Dollar	Apple Pty Ltd.
PEN	Peruvian Sol	Apple Services LATAM LLC
RUB	Pakistani Rupee	Apple Distribution International Limited
PHP	Philippine Peso	Apple Distribution International Limited
PLN	Polish Zloty	Apple Distribution International Limited
QAR	Qatari Riyal	Apple Distribution International Limited
RON	Romanian leu	Apple Distribution International Limited
SAR	Saudi Riyal	Apple Distribution International Limited
SEK	Swedish Krona	Apple Distribution International Limited
SGD	Singapore Dollar	Apple Distribution International Limited
THB	Thai Baht	Apple Distribution International Limited
TWD	New Taiwan Dollar	Apple Distribution International Limited
TZS	Tanzanian Shilling	Apple Distribution International Limited
USD	United States Dollar	Apple Inc.
USD (Latin America and the Carribean)	United States Dollar	Apple Services LATAM LLC
USD (South Asia and Pacific)	United States Dollar	Apple Services Pte. Ltd.
USD (Rest of the world)	United States Dollar	Apple Distribution International Limited
VND	Vietnamese Dong	Apple Distribution International Limited
ZAR	South African Rand	Apple Distribution International Limited

Appendix F: Minimum Payment Threshold

Before payment can be sent to your bank, your account must meet the minimum payment threshold.

If your bank territory and bank account currency is listed in the table below, you must exceed the minimum payment threshold listed. All other bank territories and bank account currencies must exceed a minimum payment threshold of US$40.

Bank Country	Bank Account Currency	Minimum Payment in USD	Bank Country	Bank Account Currency	Minimum Payment in USD
Andorra (AD)	EUR	$0.02	Italy (IT)	EUR	$0.02
United Arab Emirates (the) (AE)	AED	$0.02	Japan (JP)	JPY	$0.02
Austria (AT)	EUR	$0.02	Korea (the Republic of) (KR)	KRW	$50.00
Australia (AU)	AUD	$0.02	Liechtenstein (LI)	EUR	$0.02
Azerbaijan (AZ)	EUR	$0.02	Sri Lanka (LK)	LKR	$5.00
Belgium (BE)	EUR	$0.02	Lithuania (LT)	EUR	$0.02
Bulgaria (BG)	EUR	$0.02	Luxembourg (LU)	EUR	$0.02
Brazil (BR)	BRL	$0.02	Monaco (MC)	EUR	$0.02
Canada (CA)	CAD	$0.02	Montenegro (ME)	EUR	$0.02
Cocos, Keeling Islands (CC)	EUR	$0.02	Myanmar (MM)	EUR	$0.02
Switzerland (CH)	CHF	$0.02	Martinique (MQ)	EUR	$0.02
Switzerland (CH)	EUR	$0.02	Malta (MT)	EUR	$0.02
Colombia (CO)	COP	$100.00	Malaysia (MY)	MYR	$0.02
Cyprus, Republic of (CY)	EUR	$0.02	Nicaragua (NI)	NIO	$90.00
Czech Republic (CZ)	EUR	$0.02	Netherlands (NL)	EUR	$0.02
Czech Republic (CZ)	CZK	$0.02	Norway (NO)	EUR	$0.02
Germany (DE)	EUR	$0.02	New Zealand (NZ)	NZD	$0.02
Denmark (DK)	EUR	$0.02	Philippines (PH)	PHP	$0.02
Estonia (EE)	EUR	$0.02	Poland (PL)	EUR	$0.02
Spain (ES)	EUR	$0.02	Saint Pierre and Miquelon (PM)	EUR	$0.02
Finland (FI)	EUR	$0.02	Portugal (PT)	EUR	$0.02
France (FR)	EUR	$0.02	Réunion (RE)	EUR	$0.02
United Kingdom (GB)	EUR	$0.02	Romania (RO)	EUR	$0.02
United Kingdom (GB)	GBP	$0.02	Sweden (SE)	EUR	$0.02
French Guiana (GF)	EUR	$0.02	Singapore (SG)	SGD	$0.02
Guadeloupe (GP)	EUR	$0.02	Slovenia (SI)	EUR	$0.02
Greece (GR)	EUR	$0.02	Slovak Republic (SK)	EUR	$0.02
Hong Kong (HK)	HKD	$27.00	San Marino (SM)	EUR	$0.02
Hungary (HU)	EUR	$0.02	Thailand (TH)	THB	$10.00
Hungary (HU)	HUF	$0.02	Uganda (UG)	UGX	$20.00
Indonesia (ID)	IDR	$0.02	United States (US)	USD	$0.02
Ireland (IE)	EUR	$0.02	The Holy See (Vatican City) (VA)	EUR	$0.02
India (IN)	INR	$0.02	Mayotte (YT)	EUR	$0.02
Iceland (IS)	EUR	$0.02