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1.Political parties are required to maintain organized accounts, ensuring that it is possible to ascertain their financial situation and verify their compliance with the obligations under the present law.
2.The organization of the accounts of parties is governed by principles which apply to the Plano Oficial de Contas (National Accounting Plan), mutatis mutandis.
3.The following are special requirements of the accounting system:
a)Annual inventory of the assets of the party;
b)The breakdown of revenues, which ¬includes:
-Those specified under each point ¬of article 3;
-Those specified under each point of article 6;
c)The breakdown of expenses, which includes:
-Personnel costs;
-Expenditure on acquisition of current goods and services;
-Financial loan costs¬;
-Other costs related to the party's own activity¬;
d)A breakdown of capital operations ¬concerning:
-Credits;
-Investments;
-Debtors and creditors.
4.The accounting of electoral revenues and expenditures is governed by the provisions of Chapter III of this Law.
5.The breakdowns and annexes to the accounts of the parties comprise
a)Donations given by legal persons;
b)The real estate property of the parties, without prejudice to the provisions of point a) of paragraph 3.