Section 42E(d) in The Companies (Indian Accounting Standards) Rules, 2015
(d)the undiscounted cash outflows that would or may be required to repurchase derecognized financial assets (e.g. the strike price in an option agreement) or other amounts payable to the transferee in respect of the transferred assets. If the cash outflow is variable then the amount disclosed should be based on the conditions that exist at each reporting date.
