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

Source: 

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

(4) The return referred to in paragraph (a) of subsection (1) shall state -
(a) the amount of every donation or contribution accepted or received by or on behalf of such recognized political party, independent group or candidate, and if the donation or contribution is in kind, the estimated value of the donation or contribution;
(b) whether such donation or contribution was by way of gift, loan, advance or deposit; and
(c) the name, address and National Identity Card number or registration number as the case may be, of the individual or body of persons incorporated or unincorporated making such donation or contribution.

https://www.parliament.lk/uploads/acts/gbills/english/6287.pdf 

Political parties and candidates in their financial reports must specify information about each item of income ("every donation or conribution, including in kind) and should submit detailed information about such income.