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(1) The statement of accounts shall comprise accounts of income and expenditure. The statement of accounts in its entirety shall incorporate the individual statements of accounts of the separate provincial organizations. The statements of accounts of the local organizations subordinate to the provincial organizations shall not be presented separately in the individual statements of the provincial organizations. The party provincial organizations shall keep the individual statements of their subordinate organizations in their own accounting documents.
(2) The income statement shall include the following items:
1. membership fees,
2. contributions from members of the fraction and similar regular contributions,
3. income from:
?) assets,
?) organized events, distribution of printed and published materials and other income-raising party activities,
4. donations,
5. credits,
6. reimbursable amounts under Section IV and
7. other income.
(3) The party may add short explanations to the statement of accounts, and particularly to separate items thereof.