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

Act on transparency of party financing 2018

The legislation also ensures that the incomes of a party are accounted for in a comprehensive manner, according to a list contained in section 11.

Section 11

A revenue statement for a non-profit organisation within a party or for a party’s affiliated organisation must contain information about the size of:

1. support under the Act on State Financial Support to Political Parties (1972:625);

2. support under the Act on State financial support to the parliamentary parties’ women’s organisations (2010:473);

3. support under the Act concerning support for the parliamentary work of members of the Riksdag (2016:1109);

4. political party support paid to the party pursuant to Chapter 4, Sections 29 and 30 of the Local Government Act (2017:725);

5. state or municipal support to a youth organisation;

6. membership fees;

7. revenue from sales and lotteries;

8. revenue from cash collections;

9. contributions from private individuals, companies, organisations, associations and other societies, foundations and funds; and

10. other revenue.

The first paragraph, points 8 and 9 apply to revenue of activities conducted in a company or in any other operational form, if the non-profit organisation that is the subject of the revenue statement has a controlling influence on the activities. The same applies to revenue of a foundation associated with the non-profit organisation. Such revenue must be specifically indicated in the revenue statement. (Act on transparency of party financing 2018)