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# Recital 110

*In force · Directive (EU) 2024/1640, OJ L, 2024/1640, 19.6.2024 · Checked against EUR-Lex on 26 Oct 2026 · [Official source](https://eur-lex.europa.eu/eli/dir/2024/1640/oj/eng)*

Directive (EU) 2019/1937 of the European Parliament and of the Council applies to the reporting of breaches of Directive (EU) 2015/849 relating to money laundering and terrorist financing and to the protection of persons reporting such breaches, as referred to in Part II of the Annex to Directive (EU) 2019/1937. Since this Directive repeals Directive (EU) 2015/849, the reference to Directive (EU) 2015/849 in Annex II to Directive (EU) 2019/1937 should be understood as a reference to this Directive. At the same time, it is necessary to maintain tailored rules on the reporting of breaches of AML/CFT requirements that complement Directive (EU) 2019/1937, in particular, as regards the requirements for obliged entities to establish internal reporting channels and the identification of authorities competent to receive and follow-up on reports relating to breaches of rules relating to the prevention and fight against money laundering and terrorist financing.