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(1) Income is any cash payment or benefit of monetary value received by the political party unless special stipulations apply to specific types of income (Article 24 (4)). Exemption from customary obligations and the assumption of responsibility by others for events and measures with which explicit canvassing is done for a political party, the release of reserve funds and the increased valuation of capital assets shall likewise be considered income.
(2) All income shall be entered in its full amount in its appropriate place and shall be included in the asset and liability statement.
(3) Non-monetary assets shall be assessed at the prices normally paid in the ordinary course of business for identical or comparable services.
(4) Voluntary party work shall as a matter of principle be unpaid work. Payments in kind, and services provided by party members on a non-commercial basis and usually free of charge shall not be counted as income. The reimbursement of costs and expenses shall remain unaffected.
(5) Fees and state funds which are appropriated from the outset for quota allocation among several regional branches shall be booked to the branch which will ultimately receive them.