E. Rules on the financing of political parties
2. Reporting requirements
In the interest of transparency, it should be clear not only which donations a party may receive, but records should also be kept of loans and debts of political parties, and published. This helps increase scrutiny for parties in relation to the receipt of funding claimed to be loans, but which are not actually intended to be paid back. It is recommended that the public and the media should be able to scrutinise records on loans and debts, and that electoral contestants should be required to inform the independent body charged with oversight over political party and campaign finance with information on all loans and debts; the independent body should accordingly be held to publicise such statements on its website