Statutory and regulatory framework

1. Brokerage Supervision Act: Articles 17 §1(8) (internal reporting of breaches)
2. Other legislation:
   • Act of 22 February 1998 establishing the organic statute of the National Bank of Belgium: Article 36/7/1 (external reporting of breaches)
   • Act of 28 November 2022 on the protection of persons who report breaches of Union law or national law within a legal entity in the private sector (transposing Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law, which governs the establishment of internal and external reporting channels and the handling of breach reports)
3. NBB circulars: /
4. International reference documents:
   • EBA/GL/2021/14 on internal governance => paragraphs 120 to 128