Section 59
SEC. 59. Form and contents of statement—The statement shall be in writing, subscribed and sworn to by the candidate or by the treasurer of the party, group or aggrupation, shall be complete as of the date next preceding the date of filing, and shall set forth in detail (a) the amount of every receipt, the date of receipt, and the full name and exact address of the person from whom the contribution was received; (b) the amount of every expenditure, the date thereof, the full name and exact address of the person to whom payment was made, and the purpose of the expenditure; (c) any unpaid debt or obligation, its nature and amount, and to whom said debt or obligation is owing; and (d) such other particulars which the Commission may require. If the candidate or treasurer of the party, group or aggrupation has no receipt, expenditures or unpaid debts or obligations, the statement shall reflect such fact.