48. Do political parties have to report on their election campaign finances?

Article 92/3, The Electoral Code, 2020

Electoral subjects shall be obliged to submit an electoral campaign financial report to the CEC within 60 days from the announcement of the election result.
2. Financial reports shall be designed according to templates approved by the CEC. As a rule, the report must contain information on:
a) every donation, borrowing, or loan made to the electoral subjects (including its branches and candidates) during the electoral campaign and six months prior to the campaign and the source thereof, including in-kind donations and services;
b) income for the purpose of electoral campaigning from all other permitted sources;
c) all expenditure items for the purpose of the electoral campaign, as determined in the CEC decision and in point 4 of Article 92/2 of this law;
ç) the balance sheet of assets and liabilities of the political party for the period from the decree of the election date to the election date