Declaration and publication

1. Electoral subjects shall be obliged to submit an electoral campaign financial report to the CEC within 60 days from the announcement of the election result.
2. Financial reports shall be designed according to templates approved by the CEC.

As a rule, the report must contain information on:

a) every donation, borrowing, or loan made to the electoral subjects (including its branches and candidates) during the electoral campaign and six months prior to the campaign and the source thereof, including in-kind donations and services;

b) income for the purpose of electoral campaigning from all other permitted sources;

c) all expenditure items for the purpose of the electoral campaign, as determined in the CEC decision and in point 4 of Article 92/2 of this law;

ç) the balance sheet of assets and liabilities of the political party for the period from the decree of the election date to the election date.

3. Every political party participating in elections shall keep and maintain in its archives, for a period of 7 years, complete and detailed documentation of its financial standing and of all its branches for the period covered by this report, including:

a) accounting books, kept in line with the legislation in force, indicating all the income by source and amount, identifying how the payment was made, as well as all payments made to third persons, the purpose of payments, and how each payment has been effectuated;

b) documentation of all expenditures made;

c) state and transactions in its bank account;

ç) complete documentation of immovable properties owned by the political party, as well as any contract concluded for hiring, renting, commissioning, or sale of movable and immovable properties;

d) register of donors, lenders, and creditors according to the template determined in point 1 of Article 92/2.