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(1) Where no special stipulation is made for individual types of income (Article 24 (2)), income is all monies or payments in money value made to the political party, which are neither compensated with an equal value consideration, nor are based on an obligations for reimbursement, indemnity or recovery. Release from obligations arising in the usual manner and from the assumption of responsibility for functions and measures by others which explicitly canvass for a political party are also regarded as income.
(2) All receipts shall be entered in their full amount in the place provided. The expenditure relating thereto shall be deducted only inasmuch as it is made for providing the relevant income.
(3) assets of non-monetary nature shall be assessed at the prices normally paid in commercial transactions for identical or comparable services.
(4) Transitory items of money and services as well as members' contributions and other receipts earmarked from the beginning for a pro rata apportionment amongst several local organizations shall be shown in the accounts at the place where they will finally be entered.