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

"Political parties are obliged to document in a correct and complete manner, according to the rules of the legislation in force, all the expenses incurred and the manner of using the funds during the election campaign. All persons responsible for finances in a political party are trained by the Central Election Commission for the maintenance, administration, reporting and retention of documentation and data under this article.
2. The political party submits to the Central Election Commission a full copy of the documentation for each payment made during the election campaign period. Within 60 days of the announcement of the election result, any political party that is registered in the elections must make public and submit to the Central Election Commission a report on the financial declaration of the campaign, including all branches and their constituent parts.
The report contains correctly:
a) The income earned or available by the political party, including the source and date of the benefit for the period from the setting of the election date until Election Day;
b) All expenses incurred for the period from the setting of the election date until Election Day, detailing any expenses that have been made to the financial fund provided for election campaign expenditures;
c) The balance sheet of the assets and liabilities of the political party for the period from the setting of the election date to the Election Day.
3. Each political party participating in elections should keep and preserve in their archives for a period of seven (7) years, Full and detailed documentation of its financial standing and all branches for the period covered by the report, including:
a) Accounting books, in accordance with the applicable law, where all revenue by source, amount, identifying the manner in which the payment was made, as well as all payments made to third persons, the purpose of the payment and How the payment was done;
b) Accurate documentation of all expenses incurred;
c) The situation and movements in its bank accounts;
ç) Complete documentation of immovable property in possession or owned by a
political party, as well as any contracts related to the lease, lease, order, or sale of movable and immovable property;
4. If the amount earned by the political party, according to the Electoral Code, is greater than the amount documented as spent for financing the election campaign, The party is obliged to return the difference received to the CEC.
5. The Party, which does not return the respective funds, according to point 4 of this article, within 90 days from the announcement of the election result, loses the right to other public funding for a period of time not less than 5 years, and does not register as an electoral subject in the next election, regardless of their type, either alone or as a member of any coalition".  Source : Article 24/3, Law on Political Parties, 2017.