Section 19E in The Companies (Indian Accounting Standards) Rules, 2015
19E. If, during the reporting period, an investment entity or any of its subsidiaries has, without having a contractual obligation to do so, provided financial or other support to an unconsolidated subsidiary (e.g. purchasing assets of, or instruments issued by, the subsidiary or assisting the subsidiary in obtaining financial support), the entity shall disclose:
(a)the type and amount of support provided to each unconsolidated subsidiary; and(b)the reasons for providing the support.
