Annex

<supplemented by L 1998-11-19/42, art. 14, Effective with: 11-12-1998>
The financial report specified at article 23 includes at least the following documents:
1. A document identifying the party and its components as defined at article 1, 1°, paragraph 2.
The identification data refer at least to the following: name, office, legal form, business scope and composition (name, domicile, profession) of the management and control bodies within each of the party's components.
2. Synthetic financial statements (balance sheet and profit and loss account) of each political party's component according to the definition mentioned at article 1, 1° paragraph 2. The accounts may be drawn up as a synoptic table providing at least the following data for each component:
a) total assets, total provisions and debts and patrimony amount;
b) work in progress and current expenses, current profit/loss before profit/loss for the period, profit/loss, extraordinary profit/loss, profit/loss for the period;
c) number of employees on full-time job for whom expenses are incurred by the party's component.
3. The consolidated annual reports of the political party and its components including the consolidated balance sheet, consolidated profit and loss account, with explanatory notes on the consolidated balance sheet and consolidated profit and loss account according to the model set forth by the Commission of control regarding the election expenses and political party's accounting.
4. An auditor's report where the auditor:
a) certifies that the consolidated accounts are drawn up according to the legal provisions.
This report represents a certification as per the generally accepted auditing standards drawn up by the Institute of Auditors;
b) explains if the administrative and accounting organization of the party and its components allows drawing up the consolidated reports;
c) analyses the data registered in the consolidated reports emphasizing all aspects that could prevent understanding the financial report and the profit and loss account as well as the comparability.