53. Must reports from political parties and/or candidates include information on itemized income?

Article 34 of the Polish Act on Political Parties

Article143 para 1 of the Election Code

Political parties that receive annual state subventions are obliged to submit by 31 March annual finance reports to the NEC, in which they report on all party income, expenses from the election fund and expenditures financed from the state subvention. However, these financial reports are not required to contain information about the expenses of the party for statutory activities not funded by state subventions.