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

 Source: 
Legislation requires that political parties shall "within 90 days after the close of the polling in an election, lodge with the Commission in the prescribed form a financial statement of donations received, including their sources, and election expenses. In addition political parties shall "in each calendar year lodge with the Commission quarterly returns in the prescribed form setting out any donations received by or on behalf of the political party from any source". Political parties must include the donations received, their sources and the election expenses for each candidate. The  quarterly returns should also include information with respect to membership fees, subscriptions, donations or contributions collected in that quarter, if income from all sources exceeds $10,000. 

Source: Articles 59 (1) (2)  and 60 (1) (2), Solomon Islands Political Parties Integrity Act, 2014

 Political Party candidates are not required to independently submit their own financial returns.