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1. Political parties and coalitions of parties who receive regular state funding publish each year a balance sheet of income and expenditure. The balance sheet is published during the first two months of each year in at least two daily newspapers in Athens.
2. Political Parties and Coalitions who receive electoral state funding must, within two (2) months after the elections or the elections for Greek representatives in the European Parliament, prepare and publish a special report of electoral income and expenditure, which shall record, with reference to the relevant document, the amounts raised by the Party or Coalition during the elections campaign, and the electoral expenses of article 5 paragraph 3. The special report of electoral income and expenditure is published in the above period in the relevant part of the Government Gazette. The data included in this special report and any require detail are stipulated by a joint decision of the Ministers of Interior, Public Administration and Decentralisation and of Economy and Finance, published in the Government Gazette.
3. The preparation of the balance sheet must comply with the rules and structures of the General Accounting Plan and the relevant regulatory documents governing its application. The manner in which the balance sheet is prepared and the specific data included in it are determined by a joint decision of the Ministers of Economy and Finance and of Interior, Public Administration and Decentralisation.
4. A copy of the balance sheet and the special report of electoral income and expenditure and of the newspaper issues and the relevant issue of the Government Gazette in which they were published, are sent by the Parties within fifteen (15) days of publication to the Audit Commission of article 21, and to the Minister of Interior, Public Administration and Decentralisation.