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Cross Holding 100%

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(Querist)
11 June 2010 Which Co. will prepare consolidated accounts in case of cross holding?

Example - A Ltd holds 100% shares of B Ltd. B Ltd also holds 100% shares of A Ltd.

Q- Which Co will prepare Consolidated Accounts A Ltd, B Ltd or Both?
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AMIT KEDIA

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AMIT KEDIA (Querist)
11 June 2010 Dear All,
Please clarify the following items with example in case of section 212 of the Companies Act 1956.

1 .Amounts dealt in Holding Co Accounts
2. Amounts not dealt in Holding Co Accounts
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