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(1) All political parties and movements are obligated to present their annual financial reports featuring the following information to the Chamber of Deputies by 1 April of each year:
a) annual accounting statements in accordance with special regulations, 3)
b) auditor's report on annual financial statement with no reservations,
c) total earnings structured in accordance with Article 17, Section 4, and total expenses, including operating and wage expenses, tax and fee expenses, and election expenses,
d) all received gifts and donations, including the donor's first name, surname, date of birth and permanent address (in the case of private individuals) or the donor's business name, registered address and identification number (in the case of legal entities),
e) all inherited assets; where the overall value of such assets exceed CZK 100,000, it is necessary to identify the decedent,
f) all members whose annual membership fee exceeds CZK 50,000, including the amount paid by each such member and his/her first name, surname, date of birth and permanent address.
(2) The time limit specified in Section 1 herein shall be regarded as duly met if an annual financial report is forwarded to a holder of a post licence or a holder of a special post licence on 1st April at the latest.
(3) If the overall value of any donation made by the same donor in one year exceeds CZK 50,000, a notarised copy of his/her donation contract must be enclosed to the list of donations and donors specified in Section 1, Subsection d). Both documents must feature the same information.
(4) All political parties and movements shall present their annual financial reports on forms and with attachments defined by the Ministry of Finance in a special implementary regulation.
(5) An annual financial report shall be regarded as complete if it contains all information specified in Sections 1 and 3 herein and if it is presented on the form and with the attachments indicated in Section 4 herein.
(6) The annual financial reports of all political parties and movements are regarded as public records; it is possible to search in them and to make copies, duplicates or excerpts in the Office of the Chamber of Deputies.