1. Each political entity certified to participate in the election shall submit a Campaign Financial
Disclosure Report for the entity, including all of its branches and all its constituent parts, for
the period beginning ninety (90) days before the election and ending on the election day. The
Campaign Financial Disclosure Report shall be submitted no later than thirty (30) calendar days
after the election certification day.

2. Each Campaign Financial Disclosure Report of each political entity, including all their branches
and constituent parts, shall include complete and accurate disclosure of:

2.1. the income of the political entity during the reporting period, including the source
and date of all cash contributions;

2.2. all expenses, including campaign expenditures, made by the entity during the
reporting period; and

2.3. a balance sheet showing the assets, liabilities and equity of the entity as of the first
and last day of the reporting period.

3. Political entities shall provide the Office with copies of receipts for each administrative fee
paid.

4. The Office shall report to the CEC on all administrative fees collected and remitted hereunder
to the Kosovo Budget.

5. If a political entity fails to submit a Campaign Financial Disclosure Report by the deadline, or
if it submits an incomplete or inaccurate report, the Office may file a complaint with the ECAP in
accordance with the procedures of that body.

6. Each political entity certified to participate in an election shall keep and maintain for a period
of seven (7) years accurate and detailed records of the financial situation of the entity and
all of its branches during the period covered by the Campaign Financial Disclosure Reports,
including:

6.1. accounting books that record, in accordance with generally accepted accounting
principles:

6.1.1. all income by source, amount, identifying the manner in which the
payment was made (i.e., cash, cheque, bank draft, etc.); and

6.1.2. all payments made by the entity to another person, the purpose of the
payment and the manner in which the payment was made;

6.2. receipts for all expenditures in excess of one hundred euro (100€);

6.3. bank records for all accounts held by or on behalf of the political entity;

6.4. documents establishing the legal basis for ownership or occupation of all real
property occupied by the political entity;

6.5. contracts to which the entity is a partner, including contracts relating to the lease or
purchase of movable or immovable property;

6.6. a record of all contributions to the entity, regardless of when they were made,
including:

6.6.1. the value of each contribution;

6.6.2. the date on which each contribution was made;

6.6.3. the full name, address and Civil Registration, passport or driver's license
number of each contributor; and

6.6.4. the full name of the person who received the contribution on behalf of
the entity.

7. Each financial officer shall attend a training session in accounting and auditing arranged by
the Office as soon as possible after his/her appointment unless he/she can establish to the
satisfaction of the Office that he/she possesses sufficient expertise and experience that such
training is not necessary.