Which of the following statements best k 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.