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(1) Members' contributions under Art. 24, para 2, item 1 shall be payments made by the members as such, particularly including any admission fees and allocation of other expenses among them .
(2) The amounts in the sources of income named in Article 24, para 2, item 3 shall be entered as net amounts. The requirement to disclose this information pursuant to Article 24, para 2, items 4 and 5 shall not be affected.
(3) The statement of income may disregard contributions in kind, practical work or services which are normally provided free of charge by members of the party or related organizations on a non-commercial basis or which individually do not exceed the value of DM 1 000. Sentence 1 applies mutatis mutandis to the organization of meetings and party canvassing measures.
(4) As regards credits received, only those whose amounts exceed DM 1 000 shall be recorded, unless such credits have been redeemed by the end of the accounting year.