49. Do candidates have to report on their election campaign finances?

§ 1 Election committees shall have the right to nominate candidates for election. Electoral committees also perform other election activities, in particular, based on the principle of exclusivity, conduct campaigns for candidates
Source: Article 84 § 1, Election Code, 2011 (amended 2019)

§ 1. The financial representative shall, within 3 months from the day of the election, submit to the electoral body to which the electoral committee has submitted a notice of the establishment of the committee, a report on the committee's revenues, expenses and financial obligations, including bank loans obtained and the conditions for obtaining them, hereinafter "Financial statement".
Source: Article 142 § 1, Election Code, 2011 (amended 2019)

According to the Electoral Code election campaigns are financed exclusively through the electoral committees, and not individual candidates.

The financial representative of the election committee is obliged to prepare and submit to the National Electoral Commission a report on the committee's revenues, expenses and financial obligations within 3 months of the day of elections