Section 2 General provisions concerning the balance sheet and the profit and loss accountF1 United Kingdom Repealed Original text. Later amendments are not shown. 3Article 3 4Article 4 5Article 5 6Article 6 7Article 7 Annotations Textual amendments F1 Repealed by Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (Text with EEA relevance). ← Article 2 Section 2 Article 3 →