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Insolvency and Bankruptcy Code (IBC) UPSC NOTE

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  Why in News Recovery under the 2016 bankruptcy law falls from 43% to 32% between Mar. 2019 and Sept. 2023, says CRISIL. Average resolution...

 Why in News

  • Recovery under the 2016 bankruptcy law falls from 43% to 32% between Mar. 2019 and Sept. 2023, says CRISIL.

  • Average resolution time rises from 324 to 653 days versus the stipulated 330 days

  • Falling recovery rates from 43% to 32% between March 2019 and September 2023, and an increase in the average resolution time from 324 to 653 days versus the stipulated 330 days have emerged as impediments to the success of the Insolvency and Bankruptcy Code (IBC), according to a report by CRISIL Rating.

Insolvency and Bankruptcy Code (IBC)

  • The IBC is a landmark legislation in India that aims to provide a time-bound, transparent, and efficient mechanism for resolving insolvency and maximizing the value of assets of corporate debtors, individuals, and partnership firms. 

  • It was enacted in 2016 and replaced several outdated bankruptcy laws that had been in place for decades.

Key Objectives of the IBC

  • The IBC provides a framework for rescuing viable companies from financial distress by enabling them to restructure their debts and operations.

  • The IBC prioritizes the preservation and maximization of the value of assets of insolvent entities to ensure that creditors receive fair compensation.

  • By creating a more efficient and credible insolvency resolution process, the IBC aims to promote entrepreneurship and encourage lending by reducing the risk associated with business failures.

Key Features of the IBC

  • The IBC mandates a time-bound process for resolving insolvency cases, typically within 180 days. 

  • This expedites the resolution process and minimizes uncertainty for creditors and other stakeholders.

  • The IBC empowers creditors to play a central role in the insolvency resolution process. 

  • They form a Committee of Creditors (CoC) that approves or rejects resolution plans and makes key decisions regarding the future of the insolvent entity.

  • The IBC introduces the role of an Insolvency Professional (IP), who is a licensed professional responsible for managing the insolvency process and executing the approved resolution plan.

  • The CIRP is a streamlined process for resolving insolvency cases involving corporate debtors

  • It aims to revive or restructure viable companies within a maximum of 270 days.

  • The IBC also provides a framework for liquidating insolvent entities when revival or restructuring is not feasible. 

  • The liquidation process ensures that creditors are paid in accordance with their legal priority.

CRISIL 

  • CRISIL (formerly Credit Rating Information Services of India Limited) is an Indian analytical company providing ratings, research, and risk and policy advisory services

  • It is a subsidiary of American company S&P Global. 

  • Founded in 1988, CRISIL is India's largest rating agency and a global leader in credit risk solutions.


  • It provides credit ratings for a wide range of entities, including corporates, banks, financial institutions, governments, and infrastructure projects. 

  • CRISIL also offers research and advisory services on a variety of topics, including credit risk, market intelligence, and sustainability.

  • CRISIL's ratings are widely used by investors, lenders, and other financial institutions to make informed decisions about risk. 

  • The company's research and advisory services are also used by businesses and governments to develop and implement sound financial policies.


  • CRISIL is a leading provider of ESG (environmental, social, and governance) ratings and solutions

  • The company's ESG ratings are used by investors to identify and invest in companies that are committed to sustainability. 

  • CRISIL also offers ESG advisory services to help businesses develop and implement ESG strategies.




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Learnerz IAS | Concept oriented UPSC Classes in Malayalam: Insolvency and Bankruptcy Code (IBC) UPSC NOTE
Insolvency and Bankruptcy Code (IBC) UPSC NOTE
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Learnerz IAS | Concept oriented UPSC Classes in Malayalam
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