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Article 120
 
1. The financial agent shall submit to the National Electoral Commission, within three months following polling day a report, later called the “election report”, on receipts, disbursements and financial liabilities of the committee, including bank loans, and specifying the conditions set forth by lending institutions, along with the written opinion of a competent auditor concerning the report.
2. The National Electoral Commission shall appoint competent auditors from amongst candidates submitted by the National Council of Auditors in a number agreed with the National Electoral Commission.                                                                                                                                 
3. The cost of preparing the opinions referred to in paragraph 1 shall be covered by the State Budget’s sections on the budget, public finance and financial institutions.
4. The Minister responsible for public finance, after seeking the opinion of the National Electoral Commission, shall specify, in a regulation, a specimen election report and itemised information, as well as a list of the documents which shall be added to the report to enable verification of the information provided.
5. In-kind contributions, i.e. goods and services offered free of charge, shall be included in the expenditures of an election committee.
6. In-kind contributions, i.e. goods and services offered free of charge, shall be valued at their prevailing net prices, no higher than the normal purchase price or the cost of production reduced by an amortisation quota.
7. The provision of paragraph 6 above shall not apply to the unpaid dissemination of posters and election leaflets realised by subjects other than businessmen.