53. Must reports from political parties and/or candidates include information on itemized income?
Germany
(1) The accountability report consists of a profit and loss account based on a statement of income and expenditure in accordance with the provisions of this Act, a related balance sheet and an explanatory part. In compliance with the principles of proper bookkeeping, he provides information on the origin and use of the funds and the assets of the party in accordance with the actual circumstances.
(4) The revenue calculation includes:
1. Membership fees,
2. Mandate holder contributions and similar regular contributions,
3. Donations from natural persons,
4. Donations from legal entities,
5. Income from business activities,
5a, Income from investments,
6. Income from other assets,
7. Income from events, distribution of printed matter and publications and other income-related activities,
8. government funds,
9.Other revenue,
10. Subsidies from Outlines and
11.Total income according to numbers 1 to 10.
Source: § 24(1, 4), Political Parties Act, 1967 (amended 2018)