9

One. Political parties are required to maintain detailed accounting records, which, at all times, make it possible to ascertain their financial situation and the fulfilment of their obligations under the present law.
Two. The Libros de tesorería (Treasury books), Inventories and Balance Sheet shall include, in accordance with generally accepted accounting principles:
a) The annual inventory of all assets.
b) The income account, with entry, at a minimum, of the following income categories:
1. Overall amount of the membership fees and contributions of its members.
2. Income derived from own assets.
3. Revenues from contributions referred to in articles four and five of the present Law.
4. State grants.
5. Income derived from party activities.
c) The expenses account, with entry, at a minimum, of the following expenditure categories:
1. Personnel costs
2. Costs of acquisition of goods and services (current).
3. Financial loan expenses.
4. Other administrative expenses.
5. Expenses related to the party's own activities.
d) Capital operations concerning:
1. Credits.
2. Investments.
3. Debtors and creditors.