53. Must reports from political parties and/or candidates include information on itemized income?
Netherlands
Answer
Yes
Source
1. A political party shall keep records such that it provides a reliable picture of the party's financial position by including:
a. the received grants;
b. the contributions received;
c. the other income;
d. the financial position;
e. the debts of the political party.
Source: Art. 20.1, Political Parties Financing Act, 2013 (amended 2019)