{
  "$defs": {
    "Confidentiality": {
      "description": "Cross-cutting confidentiality classification used across privacy,\nsecurity, knowledge, IR pillars. Default rendering rule: `corpospec-report`\nexcludes `Restricted | BoardOnly | InvestorOnly` records from public output\nunless an explicit audience parameter overrides. See BDR 0076 §1.",
      "oneOf": [
        {
          "const": "public",
          "description": "Safe to publish anywhere.",
          "type": "string"
        },
        {
          "const": "customer",
          "description": "Visible to customers under standard ToS.",
          "type": "string"
        },
        {
          "const": "internal",
          "description": "Employees and contractors only.",
          "type": "string"
        },
        {
          "const": "restricted",
          "description": "Need-to-know subset of internal.",
          "type": "string"
        },
        {
          "const": "board_only",
          "description": "Board members and direct staff.",
          "type": "string"
        },
        {
          "const": "investor_only",
          "description": "Existing investors + prospective with NDA.",
          "type": "string"
        }
      ]
    },
    "DistributionKind": {
      "description": "Distribution kind.",
      "oneOf": [
        {
          "const": "cash_dividend",
          "description": "Cash dividend.",
          "type": "string"
        },
        {
          "const": "stock_dividend",
          "description": "Stock dividend / scrip.",
          "type": "string"
        },
        {
          "const": "return_of_capital",
          "description": "Return of capital (non-taxable distribution).",
          "type": "string"
        },
        {
          "const": "share_buyback",
          "description": "Share buy-back (treasury or cancellation).",
          "type": "string"
        },
        {
          "const": "special_dividend",
          "description": "Special / one-off dividend.",
          "type": "string"
        },
        {
          "const": "liquidating",
          "description": "Liquidating distribution.",
          "type": "string"
        },
        {
          "const": "interim_dividend",
          "description": "Interim dividend (declared mid-fiscal-year).",
          "type": "string"
        },
        {
          "const": "profit_participation",
          "description": "Profit-participation right pay-out (DE Genussrecht).",
          "type": "string"
        }
      ]
    },
    "DistributionLine": {
      "description": "Per-recipient line.",
      "properties": {
        "gross_amount": {
          "description": "Gross amount before withholding (in distribution currency).",
          "format": "double",
          "type": "number"
        },
        "net_amount": {
          "description": "Net amount paid.",
          "format": "double",
          "type": "number"
        },
        "paid": {
          "description": "Whether the payment has been wired.",
          "type": "boolean"
        },
        "paid_on": {
          "anyOf": [
            {
              "$ref": "#/$defs/IsoDate"
            },
            {
              "type": "null"
            }
          ]
        },
        "recipient": {
          "$ref": "#/$defs/PathRef",
          "description": "PathRef to shareholder / recipient."
        },
        "units_held": {
          "description": "Number of shares / units held at the record date.",
          "format": "double",
          "type": "number"
        },
        "withholding_tax": {
          "description": "Withholding tax (e.g. DE Kapitalertragsteuer 25% + Soli 5.5%\n= 26.375%, US backup 24%, UK 8.75% basic for non-residents\nwhen applicable).",
          "format": "double",
          "type": "number"
        }
      },
      "required": [
        "recipient",
        "units_held",
        "gross_amount",
        "withholding_tax",
        "net_amount",
        "paid"
      ],
      "type": "object"
    },
    "DistributionStatus": {
      "description": "Lifecycle.",
      "oneOf": [
        {
          "enum": [
            "cancelled"
          ],
          "type": "string"
        },
        {
          "const": "proposed",
          "description": "Proposed by board / management.",
          "type": "string"
        },
        {
          "const": "approved",
          "description": "Approved by shareholders / governing body.",
          "type": "string"
        },
        {
          "const": "in_payment",
          "description": "Record date passed, payment in flight.",
          "type": "string"
        },
        {
          "const": "paid",
          "description": "All recipients paid.",
          "type": "string"
        },
        {
          "const": "reversed",
          "description": "Reversed / unwound.",
          "type": "string"
        }
      ]
    },
    "IsoCurrency": {
      "description": "ISO 4217 currency code.",
      "pattern": "^[A-Z]{3}$",
      "type": "string"
    },
    "IsoDate": {
      "description": "ISO 8601 date (YYYY-MM-DD).",
      "format": "date",
      "type": "string"
    },
    "PathRef": {
      "description": "Path-based cross-reference relative to .corpospec/ root.\nPattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$`",
      "pattern": "^[a-z0-9_-]+(/[a-z0-9_.-]+)+$",
      "type": "string"
    }
  },
  "$id": "https://corpospec.com/schemas/v0.16.0/dividend-distribution.schema.json",
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "additionalProperties": false,
  "description": "Dividend / distribution record.",
  "properties": {
    "approving_resolution": {
      "$ref": "#/$defs/PathRef",
      "description": "PathRef to the approving resolution (shareholder / board\nminutes)."
    },
    "confidentiality": {
      "$ref": "#/$defs/Confidentiality"
    },
    "currency": {
      "$ref": "#/$defs/IsoCurrency"
    },
    "declared_on": {
      "$ref": "#/$defs/IsoDate",
      "description": "Date the distribution was declared."
    },
    "entity": {
      "$ref": "#/$defs/PathRef"
    },
    "id": {
      "$ref": "#/$defs/PathRef"
    },
    "kind": {
      "$ref": "#/$defs/DistributionKind"
    },
    "lines": {
      "description": "Per-recipient lines.",
      "items": {
        "$ref": "#/$defs/DistributionLine"
      },
      "type": "array"
    },
    "payment_date": {
      "$ref": "#/$defs/IsoDate",
      "description": "Payment date (Ausschüttungstag)."
    },
    "per_unit_amount": {
      "description": "Per-share / per-unit amount.",
      "format": "double",
      "type": "number"
    },
    "record_date": {
      "$ref": "#/$defs/IsoDate",
      "description": "Record date (Stichtag) — shareholders on book at this date\nreceive."
    },
    "share_class": {
      "anyOf": [
        {
          "$ref": "#/$defs/PathRef"
        },
        {
          "type": "null"
        }
      ],
      "description": "PathRef to the share class affected (None = all classes)."
    },
    "source_fiscal_year": {
      "description": "Fiscal year the distribution is sourced from.",
      "format": "int32",
      "type": "integer"
    },
    "status": {
      "$ref": "#/$defs/DistributionStatus"
    },
    "total_gross": {
      "description": "Total gross amount declared (sum of all lines' gross before\nwithholding).",
      "format": "double",
      "type": "number"
    },
    "total_net": {
      "description": "Total net.",
      "format": "double",
      "type": "number"
    },
    "total_withholding": {
      "description": "Total withholding.",
      "format": "double",
      "type": "number"
    },
    "ug_reserve_compliant": {
      "description": "Whether the §5a UG-Rücklage 25% reserve was respected (only\nrelevant for UG / haftungsbeschränkt).",
      "type": [
        "boolean",
        "null"
      ]
    },
    "withholding_filing_ref": {
      "anyOf": [
        {
          "$ref": "#/$defs/PathRef"
        },
        {
          "type": "null"
        }
      ],
      "description": "PathRef to the Kapitalertragsteuer-Anmeldung / 1099-DIV /\nequivalent."
    }
  },
  "required": [
    "id",
    "entity",
    "kind",
    "status",
    "currency",
    "per_unit_amount",
    "total_gross",
    "total_withholding",
    "total_net",
    "declared_on",
    "record_date",
    "payment_date",
    "source_fiscal_year",
    "approving_resolution",
    "lines",
    "confidentiality"
  ],
  "title": "DividendDistribution",
  "type": "object",
  "x-corpospec-pillar": "entity"
}