Quote
"Reports should clearly distinguish between income and expenditures. Further, reporting formats should include the itemization of donations into standardized categories as defined by relevant regulations and should be easily accessible and user-friendly and not overly burdensome, while also allowing the relevant data to be processed electronically afterwards."
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OSCE (ODIHR), CoE (Venice Commission): Guidelines on Political Party Regulation, Second Edition, para. 260Summaries
- Public legislation on disclosure should adopt the following guideline: donations exceeding a certain minimum threshold should be disclosed.
- Public legislation on disclosure should adopt the following guideline: donations should be itemized into standardized categories.
- Reports should be timely, public, detailed, and comprehensive and should be understandable to the public at large.