Friday, July 22, 2016

S4A Restructuring Scheme

 
 


S4A means Scheme for Sustainable Structuring of Stressed Assets.
 

To enable banks to overcome bad loans, RBI has been issuing norms to ensure that economic value of the asset is preserved. Latest norm is S4A

1. What is S4A?

It is restructuring large ticket loans where the project is up and run ning. Here the lenders are required to separate a sustainable loan from an unsustainable loan.The bank would convert the unsustainable debt into equity or equity re lated instruments. As a results, on one hand, the debt burden of the bor rower is substantially reduced and on the oth er hand promoter's eq uity stake is also re duced. The idea behind the scheme is that banks would get the upside if the company regains its old glory and it also gives the borrower a sec ond chance to revive the company.

2. What are the pre-conditions to be eligible for the scheme

The aggregate exposure of all lenders to the company should be more than `500 crore.

The project should have commenced operations An external consultant should endorse it as a viable project through a techno-economic viability (TEV) study and the forensic audit should give a clean chit to the promoter Bankers cannot tinker with the terms of the sustainable loan. This means that banks can not reduce rates or give moratorium on the sustainable loan.

3. How does RBI define sustainable debt?

Simply put, the portion of the loan that can be serviced through the existing cash flow is defined as sustainable debt. RBI has said that sustainable loan should be at least 50% or more of the unsustainable debt. The loan can be approved for S4A only if the Overseeing Committee endorses it.

4. What is the role of an Overseeing Committee?

Lenders have to submit the res olution plan to the Overseeing Committee that will comprising eminent persons. The OC will review the processes involved in preparation of resolution plan, for reasonableness and adherence to the provisions of these guidelines, and opine on it.

5. Why do we need S4A?

This is aimed to revive compa nies that are facing stress due either due to slowdown in the economy or over leveraging. For the fiscal year 2015-16, non performing assets touched `6 lakh crore.

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