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Political parties shall publicly report on the origin and manner of spending the funds collected throughout the previous calendar years.
Political parties shall deliver the annual financial statement and a financial report containing a detailed outline of the sources of funding, information on the natural and legal persons who have made voluntary contributions (donations) and information on the purpose of funds and the activity for which they were spent to the State Audit Office and the Ministry of Finance Tax Administration in the manner and within the timeframe envisaged for the financing of non-profit organisations.
The annual financial statement and the financial report referred to in paragraph 2 of this Article are public documents and are publicly displayed on the web-site of a political party.