Accounting standard 18

Dear All,

If a company (for e.g. A ltd) has transactions with other company (say, B Ltd.) during the years 2011-12 and 2012-13. But in the year 2012-13, the above companies becomes Related parties and the same is not related in the year 2011-12. So, while showing the AS-18 disclosure in the year 2012-13, the previous year figures is to be shown or to be written as nil as no relation was exist in the year 2011-12.

Please advice me