(1) If the sum of all outstanding debts incurred by, or on behalf of, a registered political party or a significant third party to a person or an organisation during a financial year is more than the disclosure threshold, the return must include the particulars of that sum.
(2) The particulars of a sum required to be furnished under subsection (1) are the amount of the sum and:
(a) if the sum was owed to an unincorporated association, other than a registered industrial organisation:
(i) the name of the association; and
(ii) the names and addresses of the members of the executive committee (however described) of the association; or
(b) if the sum was purportedly incurred as a debt to a trust fund or to a foundation:
(i) the names and addresses of the trustees of the fund or of the foundation; and
(ii) the title or other description of the trust fund, or the name of the foundation, as the case requires; or
(c) in any other case--the name and address of the person or organisation.