Where expenditure is implemented by European political parties jointly with national political parties or by European political foundations jointly with national political foundations, or with other organisations, evidence of the expenditure incurred by the European political parties or by the European political foundations directly or through those third parties shall be included in the annual financial statements referred to in paragraph 1.
I gcás ina gcuirfidh páirtithe polaitiúla Eorpacha caiteachas i gcrích go comhpháirteach le páirtithe polaitiúla náisiúnta nó ina gcuirfidh fondúireachtaí polaitiúla Eorpacha caiteachas i gcrích go comhpháirteach le fondúireachtaí polaitiúla náisiúnta, nó le heagraíochtaí eile, áireofar fianaise faoin gcaiteachas arna thabhú ag na páirtithe polaitiúla Eorpacha nó ag na fondúireachtaí polaitiúla Eorpacha go díreach nó go hindíreach trí na tríú páirtithe sin sna ráitis airgeadais bhliantúla dá dtagraítear i mír 1.