53. Must reports from political parties and/or candidates include information on itemized income?
Bulgaria
"(4) Political parties shall submit a financial statement on a paper and an electronic data medium to the National Audit Office not later than the 31st day of March of each year. A declaration completed in a standard form, containing a list of the natural persons, legal persons and sole traders who have made donations, shall be attached to any such statement."
Source: Article 34 (4), The Political Parties Act, 2005
"(1) A single public register of the parties, coalitions and nomination committees registered to contest the respective type of election shall be established at the Bulgarian National Audit Office and shall be maintained from the opening of the election campaign until the next elections of the same type."
"(2) The following shall be published in the register referred to in Paragraph (1): ... 5. the names of the contributors, the type, purpose, amount or value of the contributions made; 6. the names of the candidates and of the members of the nomination committees who have provided financial resources and the amount of the said resources; 7. the names of the natural persons who provided things or services for gratuitous use for the election campaign, the period of use, the type and the description of the things provided for use and the type of the services; 8. the declarations on the origin of the financial resources contributed, the declarations on the origin of the financial resources of the candidates and of the members of the nomination committees and the declarations by the natural persons on ownership of the things provided for gratuitous use;..."
Source: Article 171 (1-2), The Election Code, 2014