Czech Republic - 1993 Party Law

Part Economic management of the parties and movements
Title Article 18
Article

18

(1) A party or movement shall be obliged to submit its annual financial report by April 1st of each year to the Chamber of Deputies of the Parliament (amended by Act. No. 68 of January 27, 1993).
(2) The annual financial report of a party or movement shall include:
a) the assets and liabilities of a party or movement,
b) the income of a party or movement, i.e. membership fees and other similar contributions, income from assets including income from business activities, donations, inheritance, funds received from the state for covering election expenses and other income,
c) the expenses of a party or movement, i.e. personnel costs, expenses of political activities, administrative costs, election related expenses and other expenses.
(3) If a donation exceeds Kcs 10 000 or if the overall value of donations granted by one donor exceeds Kcs 50 000 per year, the first name, surname and place of residence of the donor (name and seat if the donor is a legal entity) shall be indicated.

Categories - External oversight (Subject of monitoring)
- External oversight (Type of authority)
- Party finance (Report and disclosure)
Source own translation