Skip to main content

Regulated activities and contracts · France and Switzerland : separate country-labelled rules

5 reconciliations for a publishing royalty statement

An author reviewing publishing royalties should reconcile the contract, reporting periods, declared exploitation and payments. This is ongoing royalty accounting rather than drafting the original copyright assignment. French and Swiss publishing rules differ. The ledger highlights missing explanations without inventing sales, assuming every discrepancy is an established debt or treating the same royalty base as universal across formats and territories.

  • Publishing contract and remuneration
  • Statement periods
  • Sales and formats
  • Calculated royalties and payments
Go to the toolSee the texts cited
  • Official texts cited
  • Sources checked on
  • Drafted with AI assistance, our method

By the AlphaDeep legal editorial team

General legal information with official references and dated checks. It is not personalised advice: for a decision that commits you, have your situation checked by a qualified professional.

Julie by AlphaDeep

Illustrative conversation
Example question

Which periods does the statement cover?

Julie Illustration

Keep accounts and dates. French L132-13/14 concern statements and support; books have the additional L132-17-3 framework.

Read the references

Your question concerns “5 reconciliations for a publishing royalty statement”. I can help organise the facts and records. Which document have you received or prepared, and is this a French or Swiss matter?

French law

3 free questions at signup. Avoid names and sensitive information.

Answer

Which publishing agreement and remuneration apply?

Identify sector and contractual base. This concerns ongoing exploitation and accounts, not only the initial rights assignment.

Code de la propriété intellectuelle art.L132-13Code de la propriété intellectuelle art.L132-14Code de la propriété intellectuelle art.L132-17-3220 : Art. 380220 : Art. 389

Tool

Which records are still missing from your file?

Indicate which records you have. The result identifies gaps and prepares a complete question for Julie, without requiring an account.

julie://tool/bordereauNothing leaves your browser

Answers stay on this page until you explicitly continue to Julie. Avoid names and sensitive information.

Fictional example · Your preparation

Point to complete: Calculated royalties and payments. Use the agreed base and rate, then payments. The arithmetic example does not prove reported sales are complete.

Publishing contract and remuneration
Record available
Statement periods
Record available
Sales and formats
Record available
Calculated royalties and payments
Needs checking
Records indicated
3 / 4
Arithmetic result
40.00
  1. How are royalties and payments reconciled?

Use one currency and one period. Initial figures are fictional; the result is arithmetic only. This worksheet organises records; it does not establish admissibility, entitlement or a procedural outcome.

In order

Which preparation steps come first?

Editorial preparation order, not a popularity or success-probability ranking. Read contract and period before sales, calculation and payments.

  1. Contract and remuneration base

    Identify sector and contractual base. This concerns ongoing exploitation and accounts, not only the initial rights assignment.

    Code de la propriété intellectuelle art.L132-13Code de la propriété intellectuelle art.L132-14Code de la propriété intellectuelle art.L132-17-3220 : Art. 380220 : Art. 389

  2. Covered periods

    Keep accounts and dates. French L132-13/14 concern statements and support; books have the additional L132-17-3 framework.

    Code de la propriété intellectuelle art.L132-13Code de la propriété intellectuelle art.L132-14Code de la propriété intellectuelle art.L132-17-3220 : Art. 380220 : Art. 389

  3. Reported sales and formats

    Match print, digital, returns and actual exploitation. Do not compare different periods or bases without identifying the difference.

    Code de la propriété intellectuelle art.L132-13Code de la propriété intellectuelle art.L132-14Code de la propriété intellectuelle art.L132-17-3220 : Art. 380220 : Art. 389

  4. Royalty calculation

    Use the agreed base and rate, then payments. The arithmetic example does not prove reported sales are complete.

    Code de la propriété intellectuelle art.L132-13Code de la propriété intellectuelle art.L132-14Code de la propriété intellectuelle art.L132-17-3220 : Art. 380220 : Art. 389

  5. Payments and unexplained gaps

    Identify period, format, base, rate or payment. An arithmetic balance is not automatically an acknowledged debt.

    Code de la propriété intellectuelle art.L132-13Code de la propriété intellectuelle art.L132-14Code de la propriété intellectuelle art.L132-17-3220 : Art. 380220 : Art. 389

Answer

Which periods does the statement cover?

Keep accounts and dates. French L132-13/14 concern statements and support; books have the additional L132-17-3 framework.

Answer

Which sales, stock and formats are reported?

Match print, digital, returns and actual exploitation. Do not compare different periods or bases without identifying the difference.

Answer

How are royalties and payments reconciled?

Use the agreed base and rate, then payments. The arithmetic example does not prove reported sales are complete.

Comparison

Which documents answer which questions?

Which documents answer which questions?
Record or informationIssue to check
Publishing contract and remunerationIdentify sector and contractual base. This concerns ongoing exploitation and accounts, not only the initial rights assignment.
Statement periodsKeep accounts and dates. French L132-13/14 concern statements and support; books have the additional L132-17-3 framework.
Sales and formatsMatch print, digital, returns and actual exploitation. Do not compare different periods or bases without identifying the difference.
Calculated royalties and paymentsUse the agreed base and rate, then payments. The arithmetic example does not prove reported sales are complete.

Code de la propriété intellectuelle art.L132-13Code de la propriété intellectuelle art.L132-14Code de la propriété intellectuelle art.L132-17-3220 : Art. 380220 : Art. 389

Answer

What Swiss accounting condition differs?

CO 389(2) concerns customary sales accounts and supporting material when remuneration depends wholly or partly on sales. It imports no French annual book-account fields.

Code de la propriété intellectuelle art.L132-13Code de la propriété intellectuelle art.L132-14Code de la propriété intellectuelle art.L132-17-3220 : Art. 380220 : Art. 389

Answer

Does every accounting defect automatically terminate the contract?

No. Notice, agreement and remedy conditions need separate review. The worksheet promises no cancellation.

Code de la propriété intellectuelle art.L132-13Code de la propriété intellectuelle art.L132-14Code de la propriété intellectuelle art.L132-17-3220 : Art. 380220 : Art. 389

Answer

Which discrepancy should be explained?

Identify period, format, base, rate or payment. An arithmetic balance is not automatically an acknowledged debt.

The law

Which official provision helps explain this situation?

I.-L'éditeur est tenu pour chaque livre de rendre compte à l'auteur du calcul de sa rémunération de façon explicite et transparente.

Code de la propriété intellectuelle art.L132-17-3In force since 1 January 2022Read on Légifrance

In plain English: CO 389(2) concerns customary sales accounts and supporting material when remuneration depends wholly or partly on sales. It imports no French annual book-account fields.

Answer

What does the royalties file prepare?

It connects agreement, accounts, exploitation and payments. It certifies no sales and calculates no guaranteed compensation.

Frequent questions

What other questions arise in this file?

Which periods does the statement cover?

Keep accounts and dates. French L132-13/14 concern statements and support; books have the additional L132-17-3 framework.

Code de la propriété intellectuelle art.L132-13Code de la propriété intellectuelle art.L132-14Code de la propriété intellectuelle art.L132-17-3220 : Art. 380220 : Art. 389

How are royalties and payments reconciled?

Use the agreed base and rate, then payments. The arithmetic example does not prove reported sales are complete.

Code de la propriété intellectuelle art.L132-13Code de la propriété intellectuelle art.L132-14Code de la propriété intellectuelle art.L132-17-3220 : Art. 380220 : Art. 389

What Swiss accounting condition differs?

CO 389(2) concerns customary sales accounts and supporting material when remuneration depends wholly or partly on sales. It imports no French annual book-account fields.

Code de la propriété intellectuelle art.L132-13Code de la propriété intellectuelle art.L132-14Code de la propriété intellectuelle art.L132-17-3220 : Art. 380220 : Art. 389

Which discrepancy should be explained?

Identify period, format, base, rate or payment. An arithmetic balance is not automatically an acknowledged debt.

Code de la propriété intellectuelle art.L132-13Code de la propriété intellectuelle art.L132-14Code de la propriété intellectuelle art.L132-17-3220 : Art. 380220 : Art. 389

Sources

Which official references should you consult?

  1. Code de la propriété intellectuelle art.L132-13Légifrance
  2. Code de la propriété intellectuelle art.L132-14Légifrance
  3. Code de la propriété intellectuelle art.L132-17-3Légifrance
  4. 220 : Art. 380Fedlex
  5. 220 : Art. 389Fedlex

Texts cited last checked: 1 November 2026

Next steps

Which neighbouring situations should remain separate?