'revised schedule vi v/s holding'

Please tell whether there is applicapability of Revised schedule VI in respect of Holding or say,consolidation chapter in ca final exams. The reason being that revised schedule VI is applicable as per Companies act ,while consolidated accounts are not prepared as per companies act;as they are to be prepared by Listed co's as per the Clause 32 of SEBI. So please sort out this query that can we prepare B/S etc in CFS without revised schedule VI in horizontal form or not?