Securities And Exchange Board Of India - Subsection
Section 12(4) in Securities and Exchange Board of India (Share Based Employee Benefits) Regulations, 2014
(4)When holding company issues option, share, SAR or benefits to the employee of its subsidiary, the cost incurred by the holding company for issuing such option, share, SAR or benefits shall be disclosed in the 'notes to accounts' of the financial statements of the subsidiary company.
