"Goldman Sachs has paid for the bulk of Gupta's legal defence, which has cost nearly USD 30 million," the New York Times reported, citing a source familiar with the matter.
Proctor & Gamble paid the remaining balance, NYT said.
Gupta who was a board member at Goldman Sachs and Proctor & Gamble was found guilty last week of passing confidential boardroom discussions at Goldman to the former founder of hedge fund Galleon, Raj Rajaratnam.
As per a deal reached between Goldman and Gupta before the trial, the latter would have to reimburse the bank for the legal fees advanced to him if found guilty, the report noted.
In addition, Goldman must continue to pay Gupta's bills until a final resolution of Gupta's appeal, a process that could take a couple of years.
"Goldman has been advancing Gupta money to pay his lawyer's bills because the bank