24. Is there a ban on political parties taking loans in relation to election campaigns?

Source: 

Section 6 (4) (b), Regulation of Election Expenditure Act, No. 3 of 2023

6. (1) Every recognized political party, independent group and candidate at an election conducted under any law specified in section 2 shall within twenty-one days of the date of publication of the result of such election, submit to the respective authority specified in subsection (3) -
(a) a return of all donations or contributions accepted or received by such recognized political party, an independent group or candidate on behalf of such recognized political party, independent group or
candidate; and 
(b) a return of all expenses incurred by such recognized
political party, independent group or candidate on behalf of such recognized political party, independent group or candidate,... for promoting or procuring the election of such recognized political party, independent group or candidate.
...
(4) The return referred to in paragraph (a) of subsection (1) shall state - (b) whether such donation or contribution was by way of gift, loan, advance or deposit; ....
 https://www.parliament.lk/uploads/acts/gbills/english/6287.pdf 

The law, however, requires that any loan given by way of a donation or a contribution to be disclosed.