Corporate Insolvency Resolution Process and Liquidation Process
In the dynamic world of business, financial distress can sometimes lead corporations into insolvency. Understanding the processes that govern corporate insolvency, namely the Corporate Insolvency Resolution Process (CIRP) and the Liquidation Process, is crucial for stakeholders. This article delves into both processes, highlighting their significance, procedures, and implications.
Corporate Insolvency Resolution Process (CIRP)
Overview
The Corporate Insolvency Resolution Process (CIRP) is a mechanism established under the Insolvency and Bankruptcy Code (IBC) of 2016 in India. It aims to facilitate the revival of financially distressed companies by restructuring their debts. The primary objective is to balance the interests of creditors, employees, and the company itself while maximizing the value of the corporate debtor.
Initiation of CIRP
CIRP can be initiated by:
Creditors: A financial creditor or an operational creditor can file an application with the National Company Law Tribunal (NCLT) if the corporate debtor fails to repay debts.
Corporate Debtors: The corporate entity itself can initiate the process when it is unable to pay its debts.
Key Stages of CIRP
Admission: The NCLT reviews the application and, if satisfied that the criteria for insolvency are met, admits the application.
Appointment of Resolution Professional (RP): Upon admission, the NCLT appoints an RP who takes over the management of the company. The RP has the authority to conduct meetings, prepare information memoranda, and facilitate negotiations with creditors.
Committee of Creditors (CoC): A committee comprising all financial creditors is formed to evaluate resolution plans. Operational creditors can participate but do not have voting rights.
Resolution Plan: The CoC evaluates various resolution plans submitted by potential resolution applicants. A plan is approved if it receives a minimum of 66% votes from the CoC.
Implementation: Once approved, the resolution plan is implemented, with the RP overseeing compliance.
Timeframe
The entire CIRP process is time-bound and must be completed within 330 days, including any extensions. If a resolution is not reached within this period, the company may move into liquidation.
Liquidation Process
Overview
Liquidation is the process of winding up a company’s operations and distributing its assets among creditors and shareholders. This step is usually taken when a company cannot be revived through the CIRP or when it opts for liquidation directly.
Initiation of Liquidation
Liquidation can be initiated in the following scenarios:
NCLT Order: If the CIRP does not lead to a successful resolution within the stipulated timeframe, the NCLT can order liquidation.
Voluntary Liquidation: A company may choose to liquidate voluntarily if its members decide that it is no longer viable to continue operations.
Key Stages of Liquidation
Appointment of Liquidator: The NCLT appoints a liquidator to manage the winding-up process. The liquidator takes control of the company’s assets and affairs.
Asset Valuation and Sale: The liquidator is responsible for identifying, valuing, and selling the company’s assets. The goal is to maximize returns for creditors.
Claims Settlement: Creditors must submit their claims to the liquidator, who verifies these claims and settles them according to the priority established under the IBC.
Distribution of Assets: After settling all claims, the remaining assets (if any) are distributed to the shareholders.
Dissolution: Once all assets are liquidated and claims settled, the company is formally dissolved by an order from the NCLT.
Timeframe
The liquidation process is generally less time-bound compared to CIRP. However, it still aims to be completed in a reasonable timeframe to ensure efficiency and transparency.
Conclusion
Both the Corporate Insolvency Resolution Process and the Liquidation Process play pivotal roles in the framework of corporate insolvency in India. While CIRP focuses on rehabilitating distressed companies, liquidation serves as a necessary alternative when revival is not feasible. Understanding these processes is essential for creditors, debtors, and stakeholders involved in corporate finance, ensuring informed decisions in times of financial distress.
As the landscape of corporate insolvency continues to evolve, staying abreast of regulatory changes and best practices will be crucial for all participants in the process.
Libord IRP Advisors Private Limited is registered as Insolvency Professional Entity (IPE) with Insolvency and Bankruptcy Board of India (IBBI) vide Registration No. IBBI/IPE/0161.