47. Do political parties have to report regularly on their finances?

Article 23.2, Law on political parties, as last amended on 6 November 2014, No XII-1292.

2. Upon the end of the year a person responsible for the accounting of the political party prepares a set of financial statements of the political party. The annex is prepared together with a set of financial statements of the political party, i.e. a report on the use of state budget appropriations.
3. A set of financial statements of the political party consists of the following financial statements:
1) balance sheet;
2) performance report;
3) explanatory note of the financial statements.