Deloitte

“Declared by recipients” is from the annual returns of the parties, entities and MPs who received the money; “Reported by the donor” is from the donor's own annual returns, the only source with a date on each gift. They often differ (timing, how a gift is split or named, or a return not lodged), so they're shown side by side and never added. A gift must be reported once the donor's gifts to that recipient in the year total more than the disclosure threshold. Dates outside the return's financial year (usually typos) are shown as lodged but not used. Spellings that differ only in capitals, punctuation or company suffixes are combined. Source: AEC Transparency Register.