A payee statement is not just an output, it is a legal document that must be able to defend every line.
When a client receives a they cannot reconcile, the first question is not "what did the platform pay?", it is "what does this statement actually show?" A statement built without discipline is a statement built for dispute.
The payee statement is the written record of how raw income was transformed into the amount on the cheque (or not on the cheque). It must answer five questions without the payee needing to ask: What was earned? From what sources? What was deducted, and on what authority? What remains in reserve, and when will it be released? What is the closing balance?
If any of those five answers is absent or ambiguous, the statement will not survive an audit, and will not survive the conversation when a payee or their adviser reads it closely.