54. Must reports from political parties and/or candidates include information on itemized spending?

Article 9b - Act on Political Parties (1969) last amended in 2010.

Article 6 - Act on Candidate's Election Funding (2009) last amended in 2015.

Also, GRECO (2007), Evaluation Report on Finland on Transparency of Party Funding, p.9 and 10. 

The Ministry of Justice has issued a standardized form for reporting election financing of a registered political party. Campaign revenues are to be itemized as follows:

• Party subsidies;
• Subsidies from own organization (monetary aid from the party, member organizations or members);
• Other subsidies for election activities (granted by other than the party’s own members);
• Sale proceeds (e.g. lotteries);
• Proceeds from publishing activities (e.g. advertisements);
• Other election financing (reserves and funds, loans, other financing).

Campaign expenditure is to be recorded as follows:

• Newspaper adverting;
• Radio and television advertising;
• Direct marketing;
• Other election advertising (e.g. posters, videos, brochures which are not included in the expenditure items above);
• Subsidies for election activities;
• Election events;
• Other expenses of election activities (e.g. loan instalments, financing costs, training costs, acquisition of materials, salaries and fees, etc.).