what is consolidate balance sheet?

1. Plz give me a brief example of consolidate balance sheet(include a tough problem and answer)

Plz give me an answer with a tough problem(consolidate balance sheet)

Suppose there is a Company A Ltd

It holds the majority shares of B Ltd

In this case, 3 Balance Sheets will be prepared

1. Balance Sheet of A Ltd
2. Balance Sheet of B Ltd
3. Balance Sheet of A Ltd including assets and liabilities of B Ltd

The third Balance sheet is called Consolidated Balance Sheet