53. Must reports from political parties and/or candidates include information on itemized income?
Denmark
Act on Private Contributions to Political parties and the Publication of Annual Accounts of Political Parties (Annual Accounts of Political Parties Consolidation Act) (2019), Article 3(1)
The annual accounts must disclose the following types of income: i) public funding for political parties; ii) membership fees; iii) additional private donations from private individuals; iv) interest income; v) donations from international organisations, collective private associations, trade unions, trade organisations, enterprises, foundations, and associations.