breaches — acts or omissions that: are unlawful and relate to the Union acts and areas falling within the material scope referred to in Article 2; or defeat the object or the purpose of the rules in the Union acts and areas falling within the material scope referred to in Article 2 (1)

competent authority — any national authority designated to receive reports in accordance with Chapter III and give feedback to the reporting person, and/or designated to carry out the duties provided for in this Directive, in particular as regards follow-up (14)

external reporting — the oral or written communication of information on breaches to the competent authorities (5)

facilitator — a natural person who assists a reporting person in the reporting process in a work-related context, and whose assistance should be confidential (8)

feedback — the provision to the reporting person of information on the action envisaged or taken as follow-up and on the grounds for such follow-up (13)

follow-up — any action taken by the recipient of a report or any competent authority, to assess the accuracy of the allegations made in the report and, where relevant, to address the breach reported, including through actions such as an internal enquiry, an investigation, prosecution, an action for recovery of funds, or the closure of the procedure (12)

information on breaches — information, including reasonable suspicions, about actual or potential breaches, which occurred or are very likely to occur in the organisation in which the reporting person works or has worked or in another organisation with which the reporting person is or was in contact through his or her work, and about attempts to conceal such breaches (2)

internal reporting — the oral or written communication of information on breaches within a legal entity in the private or public sector (4)

person concerned — a natural or legal person who is referred to in the report or public disclosure as a person to whom the breach is attributed or with whom that person is associated (10)

reporting person — a natural person who reports or publicly discloses information on breaches acquired in the context of his or her work-related activities (7)

retaliation — any direct or indirect act or omission which occurs in a work-related context, is prompted by internal or external reporting or by public disclosure, and which causes or may cause unjustified detriment to the reporting person (11)

to publicly disclose — the making of information on breaches available in the public domain (6)

to report — the oral or written communication of information on breaches (3)

work-related context — current or past work activities in the public or private sector through which, irrespective of the nature of those activities, persons acquire information on breaches and within which those persons could suffer retaliation if they reported such information (9)