CAIIB · ABM

Resolution of stressed assets under insolvency and bankruptcy code 2016

Chapter notes, video classes, MCQ practice tests and quick-revision one-liners for Advanced Bank Management — CAIIB.

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Q

What is the primary objective of the Insolvency and Bankruptcy Code, 2016 (IBC)?

A

The IBC aims to consolidate and amend laws relating to reorganisation and insolvency resolution of corporate persons, partnership firms, and individuals in a time-bound manner. It maximises value of assets and promotes entrepreneurship while balancing the interests of all stakeholders.

Q

What is the full form of IBC as used in banking and insolvency law?

A

Insolvency and Bankruptcy Code, enacted in 2016.

Q

Which authority adjudicates insolvency resolution of corporate debtors under IBC 2016?

A

The National Company Law Tribunal (NCLT) is the adjudicating authority for corporate insolvency resolution, while the Debt Recovery Tribunal (DRT) handles insolvency of individuals and partnership firms.

Q

Which court handles insolvency cases of individuals and partnership firms under IBC?

A

Debt Recovery Tribunal (DRT) adjudicates individual insolvency cases.

Q

What is the minimum default threshold for initiating Corporate Insolvency Resolution Process (CIRP) under IBC?

A

The minimum default amount required to trigger CIRP is Rs. 1 crore, as revised by the government in March 2020. Initially it was Rs. 1 lakh at the time of enactment of IBC 2016.

Q

What is the maximum time allowed for CIRP including litigation extensions under IBC?

A

330 days including court-ordered extensions is the outer limit.

Q

Who can initiate the Corporate Insolvency Resolution Process (CIRP) under IBC 2016?

A

CIRP can be initiated by a financial creditor, operational creditor, or the corporate debtor itself upon occurrence of a default. Financial creditors file under Section 7, operational creditors under Section 9, and corporate debtors under Section 10.

Q

What percentage of CoC votes is required to approve a resolution plan under IBC?

A

66% voting share of financial creditors is required for approval.

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