Ok so on the main certificate for the 3 phase board, the sub-main to the single phase board will be one of the circuits so you record R1+R2, I/R, Zs etc.
On the continuation sheets that accompany the main certificate the single phase board becomes the main board if you like, with all of it's circuits then listed in the continuation schedules.
Usually (on NIC forms at least) at the top there are two boxes that are filled in when the CU is not connected directly to the origin, i.e a sub-board fed via a sub-main. In these boxes it asks for "chracteristics at this distribution board" this is where you measure the Zs or Zdb as it's also known and the PFC.
I find it funny that they would tell you that this should be recorded as a Ze value as it isn't.
Earth fault loop impedance can be measured using a two or three lead instrument, as can PFC.
Hope this helps.