48. Do political parties have to report on their election campaign finances?

Annex Art N(3) Act of the Act of 4 July 1989 on the Limitation and Control of Election Expenses (amended in 2015).

Art. N. The financial report specified at article 23 includes at least the following documents: 
3. The consolidated annual reports of the political party and its components  including the consolidated balance sheet, consolidated profit and loss account, with explanatory notes on the consolidated balance sheet and consolidated profit and loss account according to the model set forth by the Commission of control regarding the election expenses and political party’s accounting. 

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