I'm a GC. my client is requesting lien waivers from subs as proof of payment. it is a lump sum project. I do not want to divulge subcontract values, it is none of the client's business. I am happy to show that I have billed 60% of paint as a line item and that I have paid the painter 60%.
I understand that as a matter of business practice you may not want to advertise your markup and profit margins on a project, but the terms of your contract will ultimately control. It is also not unreasonable for upstream contractors to want you and your subcontractors and suppliers to execute lien waivers, and for that reason many owners make your payment specifically conditioned upon providing such documents. That being said, if the contract only requires the furnishing of executed lien waivers (and does not specifically require that they state the amounts received to date), then you can note that to the owner and propose that you put the percentages of contract value paid downstream in the lien waiver documents. You can also let the owner know that if there is a lien foreclosure action (which is what it is trying to protect against) then the broad rules governing discovery will require that you disclose the amounts paid, notwithstanding your desire to keep them confidential. You and the owner may each want to consult with construction counsel to determine exactly what the terms of the contract are, and what documents will be sufficient to satisfy those contractual requirements.