54. Must reports from political parties and/or candidates include information on itemized spending?

《政治獻金法》第二十條

Article 20, Political Donations Act
(https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)

《政治獻金法》第20條
政黨、政治團體及擬參選人應設收支帳簿，由其本人或指定之人員按日逐筆記載政治獻金之收支時間、對象及其地址、用途、金額或金錢以外經濟利益之價額等明細，以備查考，並據以製作會計報告書。但新臺幣二千元以下之實物政治獻金，得免記載。
政黨、政治團體會計報告書，應記載下列事項：
一、收入部分：
（一）個人捐贈收入。
（二）營利事業捐贈收入。
（三）人民團體捐贈收入。
（四）上年度結存。
（五）其他收入。
二、支出部分：
（一）人事費用支出。
（二）業務費用支出。
（三）公共關係費用支出。
（四）選務費用支出。
（五）捐贈其推薦之公職候選人競選費用支出。
（六）雜支支出。
（七）返還捐贈支出。
（八）繳庫支出。
三、餘絀部分。
四、超過新臺幣三萬元收支對象之詳細資料。
五、其他經受理申報機關指定應載明之事項。
擬參選人會計報告書，應記載下列事項：
一、收入部分：
（一）個人捐贈收入。
（二）營利事業捐贈收入。
（三）政黨或人民團體捐贈收入。
（四）其他收入。
二、支出部分：
（一）人事費用支出。
（二）宣傳支出。
（三）租用宣傳車輛支出。
（四）租用競選辦事處支出。
（五）集會支出。
（六）交通旅運支出。
（七）雜支支出。
（八）返還捐贈支出。
（九）繳庫支出。
（十）公共關係費用支出。
三、餘絀部分。
四、超過新臺幣三萬元收支對象之詳細資料。
五、其他經受理申報機關指定應載明之事項。
第二項第四款及前項第四款所稱詳細資料，包括收支對象之姓名、國民身分證統一編號、住址、金額、用途，其為法人或非法人團體者，其名稱、統一編號或登記字號及主事務所地址。

Article 20, Political Donations Act
Political parties, political associations and persons planning to participate in campaign shall set up an account book of incomes and expenditures, and have the time of receipt and disbursement, object and its address, and the purpose, amount, or the price of economic benefits other than money of each piece of donations recorded every day by themselves for reference, and compile an accounting report based on the aforesaid data. Political donations given by articles less than total NT$2000 may be free of recording.
The accounting report of a political party or political association shall state the following matters:
1. Incomes:
(1) Incomes of donations from individuals.
(2) Incomes of donations from profit-seeking businesses.
(3) Incomes of donations from civil associations.
(4) Balance of the last year.
(5) Other incomes.
2. Expenditures:
(1) Expenditures of personnel expenses.
(2) Expenditures of functional expenses.
(3) Expenditures of PR expenses.
(4) Expenditures of election expenses.
(5) Expenditures contributed to party members as campaign funds.
(6) Miscellaneous expenditures.
(7) Expenditures of returning donation.
(8) Expenditures for depositing donations into the national treasury.
3. Surplus or deficit.
4. Detailed data about the object of income or expenditure of more than NT$30,000.
5. Other matters specified by the authority hearing declaration.
The accounting report of a person planning to participate in campaign shall state the following matters:
1. Incomes:
(1) Incomes of donations from individuals.
(2) Incomes of donations from profit-seeking businesses.
(3) Incomes of donations from political parties and civil associations.
(4) Other incomes.
2. Expenditures:
(1) Expenditures of personnel expenses.
(2) Expenditures on propaganda.
(3) Expenditures on leasing propaganda vehicles.
(4) Expenditures on leasing campaign offices.
(5) Expenditures on gathering.
(6) Expenditures on transportation and trip.
(7) Miscellaneous expenditures.
(8) Expenditures of returning the donations.
(9) Expenditures for depositing donations into the national treasury.
(10)Expenditures of PR expenses.
3. Surplus or deficit.
4. Detailed data about the object of income or expenditure of more than NT$30,000.
5. Other matters specified by the authority hearing declaration.
The detailed data referred to in Subparagraph 4 of Paragraph 2 and Subparagraph 4 of the preceding Paragraph shall include the name, ID card number and address of the object of income or expenditure and the amount and purpose; if the object is a juridical person or association other than juridical person, the name of the juridical person or association, and the name, ID card number and address of the principal shall be included.