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1 - The payment of any expense of a political party is to be made by cheque or by means of other banking transactions which enable the identification of the amount and the entity receiving the payment, whereas the parties shall undertake all necessary bank reconciliations, in accordance with article 12.

2 - The provisions of the preceding paragraph shall not apply to payments which are of an amount which is less than the value of the IAS, provided that, over the period of one year, such amounts do not exceed 2% of the annual state grant, without prejudice to the application of Article 12.