# Rights and source attribution

This is a derivative benchmark built from issuer annual/integrated reports, a proxy statement and a standalone Form 10-K obtained through publicly accessible issuer sources or supplied by the user and linked to their official sources. Public availability does not mean public domain or an open reuse license. Publishers and separately identified contributors retain rights in their reports.

Original QA annotations, original metadata contributions and package documentation: **Original QA annotations, metadata, and documentation are offered under MIT only to the extent the contributor holds the necessary rights. Publisher PDFs, images, reproduced text, translations and other document-derived content are not covered by that grant; their owners’ terms remain applicable.**. This applies only to contributions owned by the benchmark authors. It does not license third-party report wording, figures, tables, images, source PDFs, source crops, full extracted HTML/Markdown, translations or separately authored material embedded in reports. Source-derived material remains subject to the applicable third-party terms and notices.

The package is structurally compatible with Hugging Face. That compatibility does not establish a right to upload its contents to either a public or a private repository. Existing source assessments were made for local personal research. No upload or publication permission follows from those assessments or from the license for original benchmark contributions.

The table summarizes existing records, rather than a new legal opinion or a fresh verification of linked websites. Dates are assessment dates where recorded; “not recorded” means no assessment date was found in the summarized record. Full retained manifest rights fields are available in `provenance/rights-records.jsonl`, in each report's `rights_json` field. Links below identify official source terms as recorded during construction.

| Issuer / document ID | Recorded status | Official terms and recorded assessment date | Recorded boundary |
|---|---|---|---|
| Canon / `canon-2025-en` | No assessment recorded | No rights assessment or terms URL in the report's manifest or extraction metadata. | No open license or upload/redistribution permission established by these records. |
| Terumo / `terumo-2025-en` | Local only | [Terms](https://www.terumo.com/term_of_use), checked 2026-10-03; terms revision 2019-04-01. | Personal noncommercial or otherwise legally authorized use. No open license, full public reproduction permission or full translation permission found. Both Main and Sustainability components carry Terumo copyright notices. |
| Komatsu / `komatsu-2025-en` | Local only | [Terms](https://www.komatsu.jp/en/terms), checked 2026-10-03. | Personal noncommercial internal use; no public distribution or commercial license inferred. |
| Rémy Cointreau / `remy-cointreau-2026-fr` | Local only | [Issuer notice](https://www.remy-cointreau.com/fr/accueil-3/mentions-legales/) and [report-site notice](https://rapport-annuel.remy-cointreau.com/2026/mentions-legales/), checked 2026-10-03. | Strictly private informational copies. Local English translation assessment does not assert a general translation, upload or redistribution license. |
| KDDI / `kddi-2025-en` | Local only | [Site policy](https://www.kddi.com/english/terms/sitepolicy/); assessment date not recorded. | Personal-use and applicable-law exceptions; local research conversion only, with no public redistribution or commercial license inferred. |
| ENEOS / `eneos-2025-ja` | Local only | [Site guide](https://www.hd.eneos.co.jp/guide/), checked 2026-10-03. | Private use or other legally permitted scope; local conversion and English rendering only. |
| Honda / `honda-2025-en` | Local only | [Terms](https://global.honda/en/terms-and-conditions/); assessment date not recorded. | Personal noncommercial internal copying/modification; no external publication or distribution authorization recorded. |
| Nomura Real Estate / `nomura-real-estate-2025-en` | Local only | [Site terms](https://www.nomura-re-hd.co.jp/english/use/), retrieved 2026-10-03. | Personal-use exception for whole or modified material; local research only, company copyright retained. |
| Rio Tinto / `rio-tinto-2025-en` | Conditional reproduction recorded | [Terms](https://www.riotinto.com/utility/terms-conditions), reviewed 2026-10-03. | Unchanged reproduction with adjacent copyright acknowledgement, subject to restrictions on alteration, third-party commercial purposes, sale/transfer/licensing/sublicensing and detrimental uses. Existing local conversions do not establish satisfaction of public-upload conditions. |
| Orient Corporation / `orico-2025-en` | Local only | [Site terms](https://www.orico.co.jp/en/site/), checked 2026-10-03. | Personal viewing/printing/downloading and personal-use exception; assessment expressly excludes publication, distribution, upload and commercial use. |
| Fisher & Paykel Healthcare / `fph-2026-en` | Local only | [Terms](https://www.fphcare.com/nz/corporate/about-us/terms-of-use/); assessment date not recorded; terms last updated 2012-06-22. | Reproduction, adaptation, **upload**, distribution and transmission require written consent except personal noncommercial viewing or legally permitted use. Local study admission is not upload permission. |
| Daikin / `daikin-2025-en` | Local only | [Terms](https://www.daikin.com/terms), checked 2026-10-03. | Personal noncommercial exception; no public redistribution or commercial license inferred. |
| JFE / `jfe-2025-en` | Local only | [Terms](https://www.jfe-holdings.co.jp/en/terms.html); assessment date not recorded. | One personal nonbusiness copy; reproduction/modification restrictions apply to business, commercial and public purposes. No public redistribution permission inferred. |
| Renesas / `renesas-2025-en` | Local only | [Legal notices](https://www.renesas.com/en/legal-notices), checked 2026-10-03. | Personal-use assessment only; consent required for uses exceeding personal scope. Physical page 80 contains separately authored JQA verification; no third-party public/commercial rights claimed. |
| Suzuki / `suzuki-2025-en` | Local only | [Site terms](https://www.globalsuzuki.com/foruse/); assessment date not recorded. | Personal use or applicable-law permission; no redistribution permission claimed. |
| SoftBank Group / `softbank-group-2026-ja` | Local only | [Legal notice](https://group.softbank/legalnotice); assessment date not recorded. | Saving, analyzing, displaying, modifying and printing solely for private use. Nonprivate copying, adaptation, derivative creation and distribution require express written permission. |
| Ajinomoto / `ajinomoto-2026-ja` | Local only | [Terms](https://www.ajinomoto.co.jp/terms/), local admission recorded 2026-10-03. | Preserved statutory private-use exception, with a report notice prohibiting unauthorized reprinting/reproduction; no broad adaptation, open-license or redistribution grant inferred. |
| INPEX / `inpex-2025-ja` | Local only | [Site notice](https://www.inpex.com/notice.html), checked 2026-10-03. | Private use or other legally permitted scope; local conversion/translation only, no redistribution license inferred. |
| Chubu Electric Power / `chubu-electric-2025-en` | Local only; separate third-party restriction | [Site information](https://www.chuden.co.jp/english/siteinfo/), checked 2026-10-03. | Personal-use exception does not establish sharing rights. KPMG financial-appendix physical pages 54–60, logical combined pages 160–166, have the separate restriction described below. |
| Japan Securities Finance / `jsf-2025-en` | Local only | [Japanese site policy](https://www.jsf.co.jp/ja/site-policy.html); assessment date not recorded. | Recorded domain-wide private-use exception. The shorter English policy wording differs; the discrepancy is retained. No redistribution license claimed. |
| Caterpillar Inc. / `caterpillar-2025-en` | User-supplied; local research assessment | [Official source](https://www.caterpillar.com/en/investors/reports/annual-report.html); batch accepted 2026-10-23. | User-supplied bytes and public availability do not establish a redistribution license; publisher and third-party rights remain. Full recorded fields: `provenance/rights-records.jsonl`. |
| Chevron Corporation / `chevron-2025-en` | User-supplied; local research assessment | [Official source](https://www.chevron.com/annual-report); batch accepted 2026-10-23. | User-supplied bytes and public availability do not establish a redistribution license; publisher and third-party rights remain. Full recorded fields: `provenance/rights-records.jsonl`. |
| Costco Wholesale Corporation / `costco-2025-en` | User-supplied; local research assessment | [Official source](https://investor.costco.com/financials/annual-reports-and-proxy-statements/default.aspx); batch accepted 2026-10-23. | User-supplied bytes and public availability do not establish a redistribution license; publisher and third-party rights remain. Full recorded fields: `provenance/rights-records.jsonl`. |
| Duke Energy Corporation / `duke-energy-2025-en` | User-supplied; local research assessment | [Official source](https://investors.duke-energy.com/overview/default.aspx); batch accepted 2026-10-23. | User-supplied bytes and public availability do not establish a redistribution license; publisher and third-party rights remain. Full recorded fields: `provenance/rights-records.jsonl`. |
| Equinix, Inc. / `equinix-2025-en` | User-supplied; local research assessment | [Official source](https://investor.equinix.com/sec-filings/annual-reports); batch accepted 2026-10-23. | User-supplied bytes and public availability do not establish a redistribution license; publisher and third-party rights remain. Full recorded fields: `provenance/rights-records.jsonl`. |
| The Home Depot, Inc. / `home-depot-2025-en` | User-supplied; local research assessment | [Official source](None); batch accepted 2026-10-23. | User-supplied bytes and public availability do not establish a redistribution license; publisher and third-party rights remain. Full recorded fields: `provenance/rights-records.jsonl`. |
| JPMorgan Chase & Co. / `jpmorgan-chase-2025-en` | User-supplied; local research assessment | [Official source](https://www.jpmorganchase.com/ir/annual-report/2025); batch accepted 2026-10-23. | User-supplied bytes and public availability do not establish a redistribution license; publisher and third-party rights remain. Full recorded fields: `provenance/rights-records.jsonl`. |
| Linde plc / `linde-2025-en` | User-supplied; local research assessment | [Official source](https://www.linde.com/investors/financial-reports); batch accepted 2026-10-23. | User-supplied bytes and public availability do not establish a redistribution license; publisher and third-party rights remain. Full recorded fields: `provenance/rights-records.jsonl`. |
| Microsoft Corporation / `microsoft-2025-en` | User-supplied; local research assessment | [Official source](https://www.microsoft.com/investor/reports/ar25/index.html); batch accepted 2026-10-23. | User-supplied bytes and public availability do not establish a redistribution license; publisher and third-party rights remain. Full recorded fields: `provenance/rights-records.jsonl`. |
| Netflix, Inc. / `netflix-2026-en` | User-supplied; local research assessment | [Official source](https://ir.netflix.net/financials/annual-reports-and-proxies/); batch accepted 2026-10-23. | User-supplied bytes and public availability do not establish a redistribution license; publisher and third-party rights remain. Full recorded fields: `provenance/rights-records.jsonl`. |
| UnitedHealth Group Incorporated / `unitedhealth-group-2025-en` | User-supplied; local research assessment | [Official source](https://www.unitedhealthgroup.com/investors/financial-reports.html); batch accepted 2026-10-23. | User-supplied bytes and public availability do not establish a redistribution license; publisher and third-party rights remain. Full recorded fields: `provenance/rights-records.jsonl`. |

Chubu's KPMG AZSA LLC notice prohibits supplying the auditor's report to third parties, including web posting, through reproduction, disclosure, quotation, summary, translation, citation or other use without prior written consent, except specified legal or administrative/judicial purposes. The notice occurs on financial-appendix physical page 54; the affected material occupies physical pages 54–60 / logical combined pages 160–166. The recorded decision was same-user local personal conversion with notices retained and no third-party sharing. The report, its derivatives and relevant source crops must not be treated as cleared for upload by the issuer's personal-use exception.

Rio Tinto's recorded required acknowledgement is **Copyright © 2025 Rio Tinto**. Retain publisher attribution, component identity, physical page provenance and embedded third-party notices throughout the package. Cropping, extracting, translating or describing a report does not transfer the publisher's rights to the benchmark authors.

This release scope contains the 31 accepted source documents and 925 QA annotations. Partial Redeia and its ten questions are excluded: nine identified EY pages were summary-only and the full conversion was incomplete. Other unadmitted candidate reports and their research artifacts are also outside this release.