Which of the following statements best describes the term ‘Scheme for Sustainable Structuring of Stressed Assets (S4A)’, recently seen in the news?
a. It is a procedure for considering ecological costs of developmental schemes formulated by the Government
b. It is a scheme of RBI for reworking the financial structure of big corporate entities facing genuine difficulties
c. It is a disinvestment plan of the Government regarding Central Public Sector Undertakings
d. It is an important provision in ‘The Insolvency and Bankruptcy Code’ recently implemented by the Government