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A political entity with representatives in representative bodies and registered political parties are required to submit to the Agency an annual financial statement, as well as a report on donations and assets, together with the opinion of an auditor certified in accordance with accounting and audit regulations not later than 15 April of the current year for the preceding year.
Political entities referred in paragraph 1 of this article are required to publish within eight days of submission of the annual financial statement to the Agency, the statement on their web site and forward it for publishing in the "Official Gazette of the Republic of Serbia".
The Director of the Agency shall specify the content of the annual financial statement.