Attachment to balance sheet of holding company

Dear All,

Altd is unlisted public company having B ltd (listed) as its subsidiary. Further, , C, D ,Eare the Subsidiary of B Ltd. Now, while preparing the  annual erport of A ltd whether

1.Consolidated Accounts of B Ltd and stand alone results of C,D , E are to be attached or;

2. only stand alone results of B Ltd , C,D,E are to be attached or;

3. consolidated results of B ltd along with 212 (e) of B ltd is to be attached only.

Kindly guide if any other procedure is there.

Experts guidance is required on the matter.

Best Regards,

Meenu