53. Must reports from political parties and/or candidates include information on itemized income?
Kosovo
Law on Financing of Political Entities, Article 15, paragraphs 2.2 and 3.4.
15.2. Each financial report includes:
2.2. the statement of benefits and losses, which shows the incomes and expenditures of a party, including all its branches during the period included in the report;
15.3. Each annual financial report includes copies of the following documents:
3.4. register of all contributes for registered political subject, data from unique source, if the overall value of contributions from that source has exceeded the amount from one hundred (100) euro during the period included in the report.
The annual reports of political entities must provide comprehensive details concerning income:
1. Party income and expenses, encompassing all its branches.
2. A register detailing all contributions made to the registered political entity from a single source. This information is necessary if the total value of contributions from that source exceeds 100 Euros during the reporting period.