(1) A political party or an independent candidate shall set out the following in a report:
1) the date on which the expenditure is incurred;
2) the name and personal identification code or registry code of the beneficiary;
3) the number of the invoice which is the basis of the payment;
4) the type of expenditure;
5) the size of the payment in kroons.
(2) The types of expenditure are:
1) advertising expenses (expenses for publications, television advertising, radio advertising and advertising in newspapers and magazines shall be set out separately);
2) public relations expenses;
3) publication expenses;
4) transportation expenses;
5) rent expenses;
6) expenses for the organisation of public events;
7) communication expenses;
8) postal expenses;
9) other expenses.
(3) An expenditure report shall also set out information on outstanding contractual payments and unpaid invoices. A political party or an independent candidate shall submit an additional report on outstanding contractual payments and unpaid invoices.