Article 60 Reporting of breaches and protection of reporting persons

Directive (EU) 2019/1937 shall apply to the reporting of breaches of Regulations (EU) 2024/1624 and (EU) 2023/1113 and of this Directive, and to the protection of persons reporting such breaches and of the persons concerned by those reports.

Supervisory authoritiesmeans a supervisor who is a public body, or the public authority overseeing self-regulatory bodies in their performance of supervisory functions pursuant to Article 37 of Directive (EU) 2024/1640, or AMLA when acting as a supervisor; shall be the authorities competent to establish external reporting channels and to follow-up on reports insofar as requirements applicable to obliged entitiesmeans a natural or legal person listed in Article 3 of Regulation (EU) 2024/1624 that is not exempted in accordance with Article 4, 5, 6 or 7 of that Regulation; are concerned, in accordance with Directive (EU) 2019/1937.

The public authorities overseeing self-regulatory bodiesmeans a body that represents members of a profession and has a role in regulating them, in performing certain supervisory or monitoring functions and in ensuring the enforcement of the rules relating to them; referred to in Article 52 shall be the authorities competent to establish external reporting channels and to follow up on reports by self-regulatory bodiesmeans a body that represents members of a profession and has a role in regulating them, in performing certain supervisory or monitoring functions and in ensuring the enforcement of the rules relating to them; and their staff insofar as requirements applicable to self-regulatory bodiesmeans a body that represents members of a profession and has a role in regulating them, in performing certain supervisory or monitoring functions and in ensuring the enforcement of the rules relating to them; in the exercise of supervisory functions are concerned.

1. the number of reports received pursuant to paragraph 1 and information on the share of reports that have been or are in the process of being followed-up, including whether they have been closed or are still open, and of the reports that have been dismissed;

2. the types of irregularities reported;

3. where reports have been followed-up, a description of the actions taken by the supervisormeans the body entrusted with responsibilities aimed at ensuring compliance by obliged entities with the requirements of this Regulation, including AMLA when performing the tasks entrusted to it in Article 5(2) of Regulation (EU) 2024/1620; and, for reports that are still open, the actions which the supervisormeans the body entrusted with responsibilities aimed at ensuring compliance by obliged entities with the requirements of this Regulation, including AMLA when performing the tasks entrusted to it in Article 5(2) of Regulation (EU) 2024/1620; intends to take;

4. where reports have been dismissed, the reasons for dismissing them.