Consolidation of Partnership Accounts

Dear Friends,

Please answer my following query.

There is an unlisted public limited company. The said company has entered into a partnership with another company. The partnership is a registered firm. The company in question has a 80% share in the firm. The said company has no other partnership nor it has any subsidiary company whose accounts are to be consolidated.

My query is whether when the final accounts are drawn up at the end of the year, whether the firms' accounts are to be consolidated or not.

Would the answer be different if the company was a listed company?

Thanks in advance

Bharat