53. Must reports from political parties and/or candidates include information on itemized income?
Serbia
"A political entity participating in election campaign is required to submit to the Agency a report on election campaign costs within 30 days from the date of publication of final election results. The report on election campaign costs contains information on origin, amount and structure of raised and spent funds from public and private sources. The report on election campaign costs is compiled for the period from the date of calling of elections until the date of publishing final election results. The report on election campaign costs is published on the website of the Agency. The content of the report on election campaign costs is specified by the director of the Agency. The act referred to in paragraph 5 of this Article, the director of the Agency shall adopt within the time limit which ensures the act to come into force no later than five days after the announcement of the elections.8 The amendments and additions of the act referred to in paragraph 5 of this Article cannot be made during the course of the election campaign."
Source: Article 29, Law on financing political activities, 2014 consolidated text