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(1) The party has the obligation to draft the yearly report for the previous calendar year. The yearly report for the previous calendar year shall be submitted by the party to the National Council of the Slovak Republic, each year until April 30th. Yearly report must be submitted both listed and in electronic form. Party's yearly report is public and may be inspected, copied or information can be excerpted from it at the National Council of the Slovak Republic or at another court of law authorized in this respect. Parties' yearly reports shall be published on the website of the National Council of the Slovak Republic according to a decision issued by it, by the secretary of this institution or by another institution authorized in this respect, the latest on July 31st of the calendar year. Natural persons' personal identification numbers are not part of the published information.
(2) The yearly report shall include:
a) The accounting balance sheet for the accounting period, verified by an auditor appointed by the Chamber of Commerce of the Slovak Republic, drawn cuts from the list of authorized auditors until the date of February 28th of the concerned year in the presence of at least two members of the National Council of the Slovak Republic. The Chamber of Commerce shall draw cuts the auditor among the auditors that have previously declared that they have no conflict of interests with the performance of this audit for political parties.
b) The information referring to party's financial statements, for at least two immediately previous accounting periods,
c) Information referring to any important events that took place after the end of the accounting period for which the yearly report has been drafted,
d) Information referring to the decision to distribute the profit or to regulate the loss,
e) The divided report of party's incomes according to § 22 line 1,
f) A separate record of the incomes from loans and credits according to § 22 line 2,
g) A separate record of the donations and other non-refundable funds according to § 22 line 3,
h) Information on the observance of tax obligations,
i) Number of members of the party on December 31st of the calendar year for which the yearly report is drafted and submitted,
k) Amount of cashed membership contributions and a separate record of the membership contributions according to § 22 line 4,
m) Report of overdue financial obligations,
n) Accounting balance sheet of the trade company founded by the party or in which the party is sole shareholder, for the accounting period for which the yearly report is submitted.
(3) Except for the accounting balance sheet, according to point 2 let. a), the auditor shall also verify the compliance of the yearly report with the accounting balance sheet drafted for the same accounting period and the compliance of party's management with this law. Auditor's report on the yearly report is part of the yearly report submitted by the party to the National Council of the Slovak Republic.
(4) The auditor verifying the accounting balance sheet according to point 2 let. a) has the right to request to the party's statutory body all information and documents necessary for performing the audit.
(5) If the yearly report does not contain information according to point 2 and the auditor's report, according to point 3, if the information is not correct or complete or if the yearly report results into the fact that the law has been breached, the National Council of the Slovak Republic or an institution authorized in this respect shall send the party a summon requiring the elimination of all irregularities within the provided term, the latest until July 30th of the concerned calendar year.
(6) The observance or non-observance of the obligations according to point 1 and points 2 and 3 shall be pointed out to the ministry of finance by the National Council of the Slovak Republic or by an institution authorized in this respect, until May 31st of the concerned calendar year. If the yearly report, according to the notification of the National Council of the Slovak Republic or of an institution authorized in this respect, does not include all pieces of information or if the information is incomplete or incorrect, the Ministry of Finance shall stop the payment of contributions for activity and for mandate until the notification of the National Council of the Slovak Republic or of an institution authorized in this respect, on the elimination of irregularities within the established term. If the party eliminates the irregularities within the yearly report within the established term, the Ministry of Finance shall pay the party the contributions for activity and for mandate for the period of time during which this payment has been interrupted.