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(1) Membership fees shall only be regular payments a member pays by virtue of statutory provisions. Deputy fees shall be regular payments that a holder of a public elective office (deputy) pays in addition to his membership fee. Donations shall be payments exceeding the aforementioned contributions. They shall also include special assessments and collections
as well as monetary bestowals of all kinds unless they are usually made free of charge by party members on a non-commercial basis.
(2) Other income as defined in Article 24 (4), no. 9, must be broken down and provided with explanatory notes if, in one of the breakdowns shown under Article 24 (3), it exceeds 2 per cent of the total income received under Article 24 (4), nos. 1 to 6. Furthermore, income exceeding a value of 10,000 euros in a particular case must be disclosed. Inheritances and
legacies must be recorded in the statement of account, together with their amounts and the names and last addresses of the testators, if their total value exceeds 10,000 euros.