Section 5 Layout of the profit and loss accountF1 United Kingdom Repealed Original text. Later amendments are not shown. 22Article 22 23Article 23 24Article 24 25Article 25 26Article 26 27Article 27 Annotations Textual amendments F1 Repealed by Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and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 21 Section 5 Article 22 →