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

"A political party and independent candidate that participates in the elections for bodies of authority at all levels in BiH shall be obliged to file with the Central Election Commission of BiH, at the time of submission of the application for certification to participate in the elections a financial report for the period beginning three months prior to the date of submission. In addition, no later than thirty (30) days after the election results are published in the Official Gazette of BIH, a financial report shall be submitted to the Central Election Commission of BiH for the period beginning on the day of submission of the application for certification until the certification of the results. These reports shall contain the following: 1. All cash at hand; 2. All income and disbursements based on: memberships; transparent contributions from abroad; contributions from individual and legal entities; contributions in the form of goods and services (hereinafter referred to as “in-kind contributions”); returns on its own assets and entrepreneurial activities in accordance with provisions of the Law on Political Party Financing; credits; loans; donations; rebates; refunds; other operating expenditures; and other sources for the reporting period as determined by the Central Election Commission of BiH; 3. Identification of the person or source of any payment and in-kind contribution, as well as the identification of a person who received that payment, in excess of one hundred (100) convertible marks, together with the date and amount of any such receipt; 4. The total amount of all account payables and total amount of disbursements in the following categories: costs for printing and distribution of posters, printing costs for preelection announcements, statements and so on, in the public media, organizational and operational costs for organizing rallies, costs for printing, reproducing and delivering pre-election materials directly to voters, and 5. the amount and nature of outstanding debts and obligations owed by or to the person who files a report and where such debts and obligations are settled for less than their reported amount or value, a statement as to the circumstances and conditions under which such debts or obligations were extinguished. "

Source: Aricle 15.1, BiH Election Law, consolidated version (with 2016 amendments)