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1. The income of political parties and coalitions is considered, for the purposes of this law, to be the amounts obtained from state funding and any other source and in particular from regular and exceptional contributions from party members, members of parliament and friends, fundraising, donations, loans, dividends, interest, exploitation of their movable or immovable assets or any other activity.
2. Expenses of political parties and coalitions are considered, for the purposes of this law, the amounts used to cover any kind of needs during the parliamentary period and the elections campaign.
3. Expenses of political parties and coalitions are divided into operational and electoral. Operational expenses are the amounts spend during the parliamentary period. These expenses include in particular the expenses for covering the needs of the organisation, the administration and operation, the promotion of the programme and positions, training of officials and operation of research centres, and educational activities. Electoral expenses are amounts paid during the elections campaign for its needs, and the value of services and facilities provided to the party or coalition. Electoral expenses can also be considered amounts paid before the elections were announced, if the relevant documents show that these amounts are directly related to covering electoral needs.
4. By a joint decision of the Ministers of Economy and Finance and of Interior, Public Administration and Decentralisation, issued following the proposal of the Interparty Elections Committee and published in the Government Gazette, the categories of services and facilities that are calculated as electoral expenses are determined, as well as the criteria, relevant bodies and the procedure for their financial evaluation.
5. The income and expenditure of political parties are operated through accounts open with banks established in Greece, for at least 80% of their yearly amount. These accounts are notified within five days of opening to the Audit Commission. Electoral income and electoral expenses are also operated through separate bank accounts, in the same percentage, with a similar obligation to notify. Any deposit in the above accounts is allowed only if nominative, with the bank bearing the responsibility for establishing the depositor's identity.