54. Must reports from political parties and/or candidates include information on itemized spending?

The party accounting rules follow largely the general accounting rules for any legal person: The purpose or nature of the contributions does not have to be specified in the accounts nor is it required that the accounts make a distinction between regular income on the one hand, and income relating to election campaigns on the other hand. Neither is it required that income for different election campaigns running in parallel be distinguished from each other in the accounts.

The Accounts of Political Parties Act does not contain any requirements concerning which expenditures are to be included in the accounts or the level of detail. The only requirement in this respect is that the accounts must contain information about the total expenditure; balance and the net worth (section 3, subsection 3 - Private Contributions to Political Parties and Publication of Political Parties Accounts Act (2006)).

GRECO (2009) Evaluation Report on Denmark on Transparency of Party Funding (Theme II), p.8.