53. Must reports from political parties and/or candidates include information on itemized income?

2) If the cumulative amount of contributions (including loans) received from a person is one hundred dollars ($100) or more, the person's name and address, and the date and amount of each contribution received from that person during the period covered by the campaign statement;

Source: Article 606, Palau National Code, Title 33 Public Employment Chapter 6 Code of Ethics as revised edition April 2014

“There are no political parties, though no laws prevent their formation.”

Source: Freedom House. Freedom in The World Palau Country Report 2015, https://freedomhouse.org/report/freedom-world/2015/palau accessed 3 January 2018

Identity of each donor contributing a total of $100 or more to a candidate must be shown.

There are currently no political parties in Palau and no legal provisions on funding and expenditure in relation to political parties