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

The party’s report on the property, incomes, expenses and financial obligations shall present the information on:

1) property of the party and all its local organizations registered as legal persons, the estimated value of such property by the end of a respective reporting quarter. This information shall include data on both moveable and immovable property, securities, intangible and monetary assets. The information on moveable and immovable property shall be included into the report if the political party or its local organization regardless of whether the property is owned or just used. The information in moveable property (except for vehicles) shall be included into the report if the value of such propertyexceeds fifty minimum monthly salaries, providing that the amount of the minimum monthly salary is established on January 1 of the reporting year;

2) the date and value (amount) of each donation made in support of the party, its local organization registered as legal person, as well as to the election fund of the party, its local organization and to election fund of the party, its local organization or candidate from the party or its local organization in the national or local elections (if the respective elections were held); the name and location of the legal person that made a donation, the registration number of that legal person in the Unified state register of enterprises and organizations of Ukraine; the first name, the second name and patronymic (if any) of each natural person who made a donation; the place of residence and tax payer’s registration number of that natural person (except for the persons who based on their religious beliefs refused from receiving a registration number of a tax payer, informed on such refusal the competent controlling authority, and have the record in the passport that allows to make bank transactions based on the series and number of passport);

3) the amount of funds received from the State Budget of Ukraine over the reporting period, allocated to funding of the statutory activities of political party and, separately, for reimbursement of expenses on election campaigning (in case when the party concerned received such funding);

4) the date of every payment from the accounts of the party and its local organizations registered as legal persons, as well as payment from the election fund of the party, party’s local organization or candidate of the party or party’s local organization for the respective national or local elections (if the elections were held); the names of all the recipients of those payments, with indication of the data specified in the paragraph 2 of this Part of the Article with respect to the persons who make donations to political parties); the purposes to be covered by each payment and the amount of each payment;

5) the date on which the financial obligation of the party or its local organization registered as legal person has emerged; the date when such obligation will be executed; the value of such obligation by the end of the reporting period; the name of the person in whose favor the financial obligation will be executed (with indication of the data specified in the paragraph 2 of this Part of the Article with respect to the persons who make donations to political parties).

Source: Article 17 para. 8, Law on Political Parties, 2019

The financial statements provided for in parts four, five and six of this Article shall reflect information on all contibutions made to the cumulative and current accounts of the election fund of the party, the current account of the candidate's own election fund, the expenditures and balances of the respective accounts , including information on the date of receipt of each contribution to the respective election fund, its size, the person who made the contribution to the respective election fund account (with information on persons who contributed to the election fund provided for by the Law of Ukraine "On Political Parties in Ukraine" for party contributors), the name of the party, the appointment, the date of implementation and the amount of each payment from the respective election fund account to the recipient of each payment (with information about the payee provided by the Law of Ukraine "On Political Parties in Ukraine").

Source: Article 153 para. 10, Election Code, 2019