MIS Periodic Statements

[100_Sigma_Wizard]

I currently own Blackrock's IAA ETF and would like to know why the "Cash Distribution Received" per the MIS periodic statement does not match the "Gross Cash Amount" per the "payment advice."

Please note I understand that the MIS periodic statement differs from the Annual Tax Statement and as such, am not seeking tax advice.

Should the MIS periodic statement be viewed through the eyes of the fund manager as opposed to payment advice that is viewed from the eyes of the investor?

Thanks.