19

(1) The report shall contain a complete overview of the income received by the party or the party organisations during the period.
(2) The income shall be categorised as follows:
Public grants:
a)Government grants pursuant to Chapter 3
b)Municipal/County support for the party
c)Other public support
Income from the party's own activity:
d)Subscription revenues
e)Income from lotteries, fund-raising campaigns and similar
f)Income from capital
g)Income from business activities
h)Other income
Donations from others:
i)Private individuals
j)Commercial enterprises
k)Organisations in working life
l)Other organisations, associations and unions, institutions, foundations and funds
m)Others
Internal transfers:
n)Transfers from other party units
(3) Donations are to be understood as monetary donations and the value of goods, services and other corresponding benefits that are received free of charge or at a reduced price. Benefits from private individuals consisting of ordinary volunteer work that does not require special qualifications, or that is not part of the benefactor's income basis, are not counted as donations. The same applies to the loan of premises and objects by private individuals who do not have this as part of their income basis.
(4) Donations other than monetary donations shall be valued at market value and reported as income. Such donations below the determined limits in Section 20 (1) may nonetheless be exempted.