Query regarding filing of mgt 14

Dear All, I have a confusion regarding filing of MGT -14 in case of public co. We have a public listed co which is going to form a wholly owned subsidiary by investing its funds in it.Now my question at which date MGT-14 is required to be filed i.e from the date on which co has passed resolution for the incorporation of subsidiary co. or when the subsidiary co is incorporated and the funds has been transfered in the bank account of newly form subsidiary co. Kindly reply as it is urgent.