47. Do political parties have to report regularly on their finances?

"(1) Political party keeps a record on its incomes and expenditures. A political party shall be obliged to submit with the Central Election Commission of Bosnia and Herzegovina a financial report for each calendar year (accounting year). (2) A political party shall include all benefits acquired from activities of the entities that are in any way related to the political party or are under its control in its financial report. (3) A political party shall submit a special financial report for the period of election campaign in the manner set by the Election Law of Bosnia and Herzegovina. (4) Political parties shall submit the financial report in a form approved by the Central Election Commission of Bosnia and Herzegovina by March 31 of the following year. This report contains information set by the BiH Election Law. The Central Election Commission of Bosnia and Herzegovina shall enact rules for implementation of the provisions establishing content, form, manner and other details of reporting. (5) All persons obliged to submit the report, must also submit additional reports as reasonably requested by the Central Election Commission of Bosnia and Herzegovina. (6) The Central Election Commission of Bosnia and Herzegovina shall be entirely authorized to implement and execute provisions of this Article in a manner provided by the Election Law of Bosnia and Herzegovina."

Source: Aricle 12, LAW ON POLITICAL PARTY FINANCING 2012 (with 2016 amendments)