9a

The obligation of a political party and an association referred to in the subsidy decision to keep books and submit financial statements and an annual report are governed by the provisions in the Accounting Act. In context with the financial statements, they must also submit an account of the use of the party subsidy referred to in section 9, as well as information included in the up-to-date disclosures, and expenses and funding of the electoral campaign as prescribed in subsection 9 b.

In addition to the information required in the Accounting Act, an association and foundation reported by a political party as its related entity and an association and foundation whose fund has been reported as a related entity of a political party, must also submit a specification of the contributions received by the related entity. The specification must include information on the total amount of contributions, grouped into contributions from private individuals, companies, and other sources.

Further regulation of the preparation of the account and submission of the information may be issued by government decree.

See the government decree on information submitted in an account referred to in subsection 9 a of the Act on Political Parties, 88/2011.