Which of the following statements best describes the term ‘Scheme for

Which of the following statements best describes the term ‘Scheme for Sustainable Structuring of Stressed Assets (S4A), recently seen in the news?

It is a procedure for considering ecological costs of developmental schemes formulated by the Government.
It is a scheme of RBI for reworking the financial structure of big corporate entities facing genuine difficulties.
It is a disinvestment plan of the Government regarding Central Public Sector Undertakings.
It is an important provision in 'The Insolvency and Bankruptcy Code’ recently implemented by the Government.
This question was previously asked in
UPSC IAS – 2017
The term ‘Scheme for Sustainable Structuring of Stressed Assets (S4A)’ refers to a scheme by RBI for reworking the financial structure of big corporate entities facing difficulties.
– The Scheme for Sustainable Structuring of Stressed Assets (S4A) was introduced by the Reserve Bank of India (RBI) in June 2016.
– It provided a framework for the resolution of large stressed accounts (non-performing assets) of ₹500 crore or more.
– The scheme allowed for the bifurcation of a stressed asset into sustainable debt (debt which can be serviced by the current operations of the borrower) and unsustainable debt. The unsustainable debt could be converted into equity or other hybrid instruments, allowing banks to resolve large NPAs without having to classify the entire account as NPA immediately after restructuring, provided certain conditions were met.
S4A was one of the measures taken by the RBI to address the issue of rising non-performing assets (NPAs) in the Indian banking system, particularly those involving large corporate borrowers. It aimed to provide a path for resolution and revival of viable businesses while taking a hit on the unsustainable portion of the debt. This scheme was later superseded by other resolution frameworks introduced by the RBI and ultimately the Insolvency and Bankruptcy Code (IBC).