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(1) Upon commencement of liquidation, reorganisation or transformation of a party into an association, the party has a duty to submit to the Corruption Prevention and Combating Bureau a declaration of financial activities and an opinion of a sworn auditor regarding the financial and economic activities of the party in the year in which the relevant party is liquidated, reorganised or transformed into an association.
(2) The liquidator of the relevant party shall be liable for the fulfilment of the provisions of Paragraph one of this Section in the case of liquidation of the party, but if a liquidator is not appointed, - the executive board of the respective party.