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

(1) The income of a party can only be
a) income from membership fees
b) income from gifts and other gratuitous services,
c) inheritance income,
d) income from the sale or rental of her movable property or real estate,
e) interest income from deposits of its funds in banks,
f) shares in the profit from the business of commercial companies,
g) income from securities publicly traded on the public market,
h) income from loans and credits,
i) contributions from the state budget,
j) other income from legal relations and fulfillment of obligations according to special regulations.
Source: § 22 (1), Law No. 85 on Political Parties and Movements, 2005 (amended 2019)

(2) The annual report contains [...]
e) an overview of the party's income broken down according to § 22 par. 1,
Source: § 30 (2), Law No. 85 on Political Parties and Movements, 2005 (amended 2019)

Source: Law No. 181 on the election campaign and amendments to Law No. 85 on political parties and movements, 2014 (amended 2019)

The MoI provided online reporting templates both for candidates and third parties, consistent with the itemisation provided by the law. The template required outlining expenses for opinion polls, paid advertisement, billboards and travel, and other expenses for advertising. With regard to incomes, the template required reporting on received in-kind donations and gratuitous services, but did not entail aggregated information about received financial donations.
Source: OSCE/ODIHR (2019) Slovak Republic, Presidential Election, 16 and 30 March 2019. OSCE/ODIHR Election Assessment Mission, Final Report. OSCE/ODIHR, Warsaw

Reports from political parties must include itemized incomes. There is no similar obligation for candidates participating in presidential election.