Consolidation of balance sheet

A Ltd. became  the holding company of B Ltd. in FY 2016-17. In the consolidated balance sheet of A Ltd. for  2016-17, how will B Ltd.'s Balance sheet will be presented for previous year i.e. as on 31/03/16?

Will the Balance Sheet of B Ltd. for 2015-16 be merged with that of A ltd. for 2015-16 ?

Replies (2)
But why of 15-16.?
You just need share capital and Reserve surplus opening balance and distribute shares in case they are allotted on lot basis and other changes accordingly

What I mean to ask is whether the in the balance sheet of 2017, the previous year's column will also be merged?

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