(1) Where a candidate at a presidential election, a presidential election agent or a third party receives a monetary donation the value of which exceeds €100, there shall be opened and maintained -

(a) in the case of such a receipt by the candidate before the appointment by him or her of a presidential election agent, by the candidate,

(b) in the case of such a receipt by the candidate after such an appointment is made, by that agent, and

(c) in any other case, by the presidential election agent or third party, as the case may be,

an account at an institution in the State and there shall be lodged to that account by the person who has opened it that donation and any further monetary donations received by him or her or it.

(2) A presidential election agent shall ensure that a donation statement furnished by him or her under section 48 to the Public Offices Commission is accompanied by -