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

"(1) Political parties and movements are obligated to present their annual financial reports featuring the following information to the Chamber of Deputies by 1 April of each year: ... 

(c) an overview of the total revenue broken down by Article 17 (8), to which the Parties and the Movement shall attach: 1) a list of companies or cooperatives in which a party or movement has a stake, indicating the amount of such share; 2) an overview of loans, borrowings and other debts, indicating the amount and conditions thereof, including maturity, the name, surname and date of birth of natural person donating these funds, or in case of a legal person, the name of his company and registration number, if applicable.

(g) an overview of all gifts and donations, indicating the amount of monetary donations and the usual price of non-monetary gifts, the name, surname and date of birth of the donor; if the donor is a legal person, shall specify its company name and the identification number,

(h) a summary of other gratuitous services provided to the party of movement, if their usual price exceeds the amount of CZK 50,000, with the name, surname and date of birth; if the provider is a legal person, his company name and identification number,

(i) an overview of the value of the property acquired by inheritance or by reference; if the value of the acquired property exceeds 50000 CZK, the name, surname, date of birth and date of death and the municipality of the last place of residence of the deceased,

j) an overview of members whose annual membership fee is more than 50000 CZK, including the amount paid by each such member and his/her first name, surname, date of birth and place of residence, ..."

Source: Article 19(1), Act No. 424/1991_The Law on Association in Political Parties and Political Movements, 1991

Art. 16d. "(2) Within 90 days after the announcement of final election results, political parties, political movements, coalitions or independent candidates standing for election shall publish on their respective websites a report on the election campaign financing in a manner enabling a remote access.

(3) The report pursuant to subsection 2 shall include: a) an overview of gratuitous transactions granted to the political parties, political movements, coalitions or independent candidates standing for election for their election campaign including information on the open market value, unless the donation was a financial contribution, and information on donors and providers to the extent pursuant to section 16b(3), as well as the amount of election campaign expenses covered by the candidates themselves, ..."

Art. 16b. "(3) Information on funds saved on the election account shall include the first name, surname, date of birth and permanent residence address of the natural person donating these funds, or in case of a legal person, the name of the respective company or legal name, registered address and registration number of the person, if applicable."

Source: Articles 16d (2) and (3) and 16b (3), Act No. 247/1995 on Elections to the Parliament of the Czech Republic and on the Amendment of Certain Other Laws, 1995

Art. 38. "(2) A candidate for the position of President of the Republic shall publish a report on the financing of the election campaign in a way allowing remote access on its website within 90 days of the announcement of the total election result.

(3) The report referred to in paragraph 2 shall contain: (a) a list of free benefits provided to the candidate for an electoral campaign, indicating the usual price, if not a cash donation, and data on donors and providers to the extent specified in Section 36 (3), as well as the amount of election campaign expenditures paid by the candidate himself, ..."

Art. 36. "(3) The data on the funds in the election account shall be recorded with the name, surname, date of birth and the municipality in which the natural person who provided these funds has his / her permanent residence or, in the case of a legal person, company name or registered office, and the identification number of the person if assigned."

Source: Articles 38 (2 and 3) and 36 (3), Act No. 275/2012 on the Election of the President of the Republic, 2012