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(1) The party has the obligation to keep a separate analytical evidence in its book-keeping for expenses made for elections within the National Council of the Slovak Republic 14) (hereinafter the "elections").
(2) The party has the obligation to draft a preliminary report on expenses made for elections (hereinafter the "preliminary report") and a final report on the expenses made for elections (hereinafter the "final report").
(3) The preliminary report is drafted by the party during the period of time starting with the date of declaring the elections and ending 30 days before starting the elections. The preliminary report shall be submitted by the party to the ministry of finance the latest 21 days before the beginning of elections, listed, as well as in electronic form. Party's preliminary report is public, except for donor's personal identification number. The report may be copied; information may be excerpted from it at the ministry of finance. The preliminary report shall be published by the ministry of finance on its website within seven days as of its receipt, being able to be accessed until the publication of the final report according to point 4.
(4) The final report is drafted by the party for the period of time starting with the date of declaring the elections until the date of ending of the elections. The final report is submitted by the party to the ministry of finance within 30 days as of the end of the elections, listed, as well as in electronic form. Party's preliminary report is public, except for donor's personal identification number. The report may be copied; information may be excerpted from it at the ministry of finance. The party's final report shall be published by the ministry of finance on its website within 30 days as of its receipt.
(5) Preliminary and final reports shall contain:
a) The list of expenses made for the polling before the elections, and for the polling during the elections;
b) The list of expenses for rents and payments for publication in periodical magazines, 15)
c) The list of expenses made for political commercial, according to individual regulations 16)
d) The list of expenses made for electoral posts and other types of information situated in special arranged places by the locality's management, according to the individual regulations 16)
e) The list of expenses for discounts granted to political parties' members during electoral campaigns and of expenses made for discounts granted to parties' employees during the electoral campaign.
f) The list of all other expenses of the party for distributing the activity and program
g) The list of party's incomes according to § 22 line 1 let. b) and h) during the period of time for which the preliminary and final reports are drafted,
h) A separate record of the incomes from loans and credits according to § 22 line 2 and a separate record of donations and other achievements according to § 22 line 3 achieved during the term for which the preliminary and final reports are drafted.
(6) The day of performing the polling from citizen's point of view, the day of the commercial or dissemination are final for including the expenses according to point 5 let. a) to f) in the preliminary and final report.
(7) If the preliminary or the final report does not include all pieces of information or if the information is not complete, the ministry of finance shall notify the party so that within 15 days as of the receipt of the notification to eliminate all irregularities.