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

Article 32 the ORGANIC LAW OF GEORGIA ON POLITICAL ASSOCIATIONS OF CITIZENS

Article 48, para 4 of the Election code

For a political party, the annual income statement must include:

The “annual financial declaration” is to include information on: - the income of the party, including membership fees, amount of donations (both individual donations and the total amount), details of the natural persons and legal entities who provided donations, funding allocated by the state as well as income from publications or other party activities; - expenditure of the party (including on elections – i.e. the amounts the party transfers to the election campaign fund – , financing of various activities, remuneration, official trips and other expenditure); - property of the party (buildings, number and types of vehicles, their total value, the amount of money on bank accounts).

For an electoral subject, the declaration must include:

the period over which the donations were provided; - the total amount of donations; - the total number of donors (i.e. the total number of natural persons and the total number of legal persons); - information on individual donations, including the value of each donation, the type of donation (cash, in kind, credit or loan), the date it was donated, as well as the name and address of the legal person or, in case of a natural person, their name, address and identity card number and personal number; - information on services provided by donors, including the type of service (preview trailers, hoarding, polls, concerts, agreements, etc.), its value, the date of the service order and the period over which it was provided, as well as information identifying the donor (name, address etc.);