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

Source 1: Articles 24(F) and 24(A)(A) of the Political Parties Act 2013.

Artículo. 24 literal F.- Los partidos políticos tienen el deber de facilitar a la ciudadanía de manera oficiosa, mediante medios electrónicos o físicos, información sobre lo siguiente:
f. Montos de financiamiento público y privado.

Artículo. 24-A literal A- Los partidos políticos tienen el deber de facilitar a la ciudadanía que lo solicite, mediante medios electrónicos o físicos, información sobre lo siguiente:
a. Nombres de las personas naturales y jurídicas que realizan aportes al partido político ya sea en especie o efectivo, así como el monto de los mismos, siempre que, para el caso de las primeras, la suma aportada en un mismo año fiscal sea mayor a los cinco salarios mínimos mensuales del sector de la industria; y, para el caso de las segundas, la suma aportada sea superior a los diecisiete salarios antes referidos;  

Article 24(F) - Political parties have a duty to provide the public, informally, through electronic or physical means ( ), with information on the following:
f. Amounts of public and private funding.

Article 24-A, paragraph A.- Political parties have a duty to provide citizens who request it, by electronic or physical means, with information on the following:
a. Names of individuals and legal entities that make contributions to the political party, whether in kind or in cash, as well as the amount of such contributions, provided that, in the case of the former, the amount contributed in a single fiscal year exceeds five times the minimum monthly wage in the industry sector; and, in the case of the latter, the amount contributed exceeds sevente of the aforementioned wages.  

Source 2: Article 10, paragraph 1, Provisions for the Nomination of Non-Party Candidates in
the 2010 Legislative Elections.

Artículo 10 inciso 1°.- El candidato no partidario podrá recibir donaciones de fuentes privadas, para lo cual abrirá una cuenta bancaria única a su nombre o del Grupo de Apoyo que lo respalda. Adicionalmente el candidato deberá llevar un libro de contabilidad formal autorizado por el Tribunal donde se registren los ingresos y egresos totales, así como las donaciones en especie que reciba, los cuales deberán liquidarse al final del proceso electoral, todo lo cual servirá para fiscalizar el origen y uso lícito de los fondos.

Article 10, paragraph 1.- Non-party candidates may receive donations from private sources, for which purpose they shall open a single bank account in their name or in the name of the Support Group backing them. In addition, the candidate must keep a formal accounting book authorized by the Court, in which they shall record total income and expenses, as well as any donations in kind they receive, which must be settled
at the end of the electoral process, all of which will serve to monitor the origin and lawful use of the funds.

Ley de Partidos: https://www.asamblea.gob.sv/sites/default/files/documents/decretos/2E597B83-D1C9-4C91-A9C9-6EC8A44FBA0F.pdf 
Regulación candidaturas no partidarias: https://www.asamblea.gob.sv/sites/default/files/documents/decretos/45E06ECC-27EC-49EC-B5D5-5D29814BAD32.pdf  

Political parties must disclose to the public the amounts of public and private funding they receive, indicating the names of those who made financial contributions, along with the amount contributed.
This does not apply to party candidates.
Non-party candidates must include this information in their final accounts.