Luxembourg - 2011 Party Finance Law

Title Article 13
Chapter Chapter IV ? Bookkeeping of the political parties
Article

13

The revenues account includes :
1. the contributions of the members;
2. the contributions of the mandataries;
3. the donations or legacies ;
4. the revenues from movable or immovable assets ;
5. the revenues from events and publications ;
6. the various services with a pecuniary value or that could be expressed as bearing pecuniary value;
7. various revenues;
8. contributions paid by members of the party ;
9. public donations.
The expenditures account includes:
1. operating expenses;
2. expenses with training, studying and research ;
3. expenses regarding events and publications ;
4. electoral expenses;
5. contributions to the international organizations and associations ;
6. amounts granted to other members of the party ;
7. expenses regarding the movable and immovable assets ;
8. various expenses.
A grand duchy regulation may set a uniform accounting plan, stating the form of the accounts and balances and determining the bookkeeping methods.

Categories - Party finance (Report and disclosure)
- Secondary legislation (Secondary legislation)
Source http://www.legilux.public.lu/leg/a/archives/2007/0237/a237.pdf