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

The requirement to include itemized income in the report results also from the templates of the reports for political parties and electoral committees , specified by the Minister of Finance.

Source: Regulation of the Minister of Finance of February 18, 2003 on the report on the sources of obtaining financial resources

A  political  party  shall  submit  to  the  State  Electoral  Commission,  by  31  March  of  each year at the latest, a report on the sources of raised funds, including bank loans and terms on  which  these  were  obtained and  on spending  out  of  the  Election  Fund  in  the  previous calendar year, hereinafter referred to as the "report".
Source: Article 38.1, Law on Political Parties,1997 (consolidated text 2018)

§ 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".
§ 7. The minister competent for public finance, after consulting the National Electoral Commission, shall define, by way of a regulation, the model financial statement and the detailed scope of information contained therein, as well as a list of the types of documents to be attached to the report so that they enable verification information given in the report.
Source: Article 142 § 1, § 7  Election Code, 2011 (amended 2019)

Source: Regulation of the Minister of Finance of 19 September 2011 on the financial statements of the election committee

All political parties entered in the register of political parties submit to the National Electoral Commission (no later than by 31 March each year) a report on the sources of obtaining funds and on expenses incurred from the Electoral Fund in the previous calendar year.

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.