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(1) The executive body of the party shall make a public statement of the origin of funds received by the party within a calendar year (accounting year).
(2) The statement of accounts shall be certified by a certified auditor or auditing company in accordance with Articles 29 to 31. Such statement shall be submitted by 30th September of the year following the accounting year to the President of the German Bundestag and be promulgated in the Federal Gazette issued by the federal Ministry of Justice. The President of the German Bundestag may extend the period by up to three months in extenuating circumstances.
(3) The President of the German Bundestag shall not make any payments under Art. 18 to 20 as long as a statement of accounts in accordance with the provisions of Section V is still outstanding.