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vency and Bankrupty Board of India,
s, October-December, 2021, Vol. 21.

as a guide for taking or recommending

sional advice if he/she intends to take
 INSOLVENCY AND BANKRUPTCY BOARD OF INDIA
INSOLVENCY AND BANKRUPTCY NEWS
October - December 2021 | Vol. 21

Table No. Table of Contents

1 Corporate Insolvency Resolution Process
2 Sectoral Distribution of CIRPs as on December 31, 2021
3 Initiation of Corporate Insolvency Resolution Process
4 Outcome of CIRPs, initiated Stakeholder-wise, as on December 31, 2021
5 Status of CIRPs as on December 31, 2021
6 Closure of CIRP by Withdrawal till December 31, 2021
7 CIRPs Ending with Orders for Liquidation till December 31, 2021
8 CIRPs Yielding Resolution
9 Status of Liquidation Processes as on December 31, 2021
10 Details of Closed Liquidations
11 Reasons for Liquidations
12 Claims in Liquidation Process
13 Avoidance Transactions in Corporate Insolvencies
14 Twelve Large Accounts
15 Commencement of Voluntary Liquidations till December 31, 2021
16 Status of Voluntary Liquidations as on December 31, 2021
17 Reasons for Voluntary Liquidations
18 Details of 959 Liquidations
19 Realisations under Voluntary Liquidation
20 Average time for approval of Resolution Plans/Orders for Liquidation
21 Corporate Liquidation Accounts as on December 31, 2021
22 Insolvency Resolution of Personal Guarantors
23 Registered IPs and AFAs as on December 31, 2021
24 Registration and Cancellation of Registrations of IPs
25 Distribution of IPs as per their Eligibility as on December 31, 2021
26 Age Profile of IPs as on December 31, 2021
27 Zone-wise Number of IPs in the Panel
28 Replacement of IRP with RP as on December 31, 2021
29 IPEs as on December 31, 2021
30A Activities by IPAs
30B CPE hours earned by the IPs
31 Details of information with NeSL
32A Registered Valuers as on December 31, 2021
32B Registered Valuers (Entities) as on December 31, 2021
33 Registration of RVs till December 31, 2021
34 Region Wise Registered Valuers as on December 31, 2021
35 Age profile of RVs as on December 31, 2021
OARD OF INDIA
CY NEWS
21

Figure No.
1, 2
3, 4, 5, 6
7
, 2021 8, 9, 10
11
12, 13
14

15

16

17
18
19
20

ion

21

22
Table 1: Corporate Insolvency Resolution Process

Year / Quarter CIRPs at the

beginning of the
Period

2016 - 17 0
2017 - 18 36
2018 - 19 537
2019 - 20 1059
2020 - 21 1805
Apr - Jun, 2021 1629
Jul - Sep, 2021 1607
Oct - Dec, 2021 1652
Total NA
These CIRPs are in respect of 4826 CDs.
This excludes 1 CD which has moved directly from BIFR to res
Source: Compilation from website of the NCLT and filing by IP
e Insolvency Resolution Process
(Number)

Admitted Closure by CIRPs at the

Appeal/Review/ Withdrawal under Approval of Commencement of end of the
Settled Section 12A Resolution Plan Liquidation Period

37 1 0 0 0 36
706 94 0 20 91 537
1157 153 97 79 306 1059
1986 344 216 138 542 1805
538 84 158 122 350 1629
141 10 33 45 75 1607
186 21 36 18 66 1652
195 7 22 35 84 1699
4946 714 562 457 1514 1699
ect of 4826 CDs.
ch has moved directly from BIFR to resolution
m website of the NCLT and filing by IPs

47
Commencement of Liqu
###
 Go to Table of Contents

Commencement of Liquidation
Table 2: Sectoral Distribution Of CIRPs as on December 31, 2021
Sector
No. of CIRP

Admitted Closed
Appeal/Review/ Withdrawal
Settled under Section 12
A
Manufacturing 1994 251 224
Food, Beverages & Tobacco Products 255 28 27
Chemicals & Chemical Products 202 28 30
Electrical Machinery & Apparatus 151 21 8
Fabricated Metal Products 104 12 17
Machinery & Equipment 227 36 32
Textiles, Leather & Apparel Products 344 42 38
Wood, Rubber, Plastic & Paper Products 233 28 29
Basic Metals 339 39 25
Others 139 17 18
Real Estate, Renting & Business Activities 989 184 136
Real Estate Activities 244 53 23
Computer and related activities 141 22 22
Research and Development 6 2 1
Other Business Activities 598 107 90
Construction 538 102 64
Wholesale & Retail Trade 494 63 42
Hotels & Restaurants 107 21 16
Electricity & Others 148 15 7
Transport, Storage & Communications 144 19 14
Others 532 59 59
Total 4946 714 562
Note: The distribution is based on the CIN of CDs and as per National Industrial Classification (NIC 2004).

Admitted Appeal/Review/ Approval of

Settled/Wtihdraw Resolution Plan
Sector n

Manufacturing 1994 475 230

Real Estate 989 320 59
Construction 538 166 45
Retail Trade 494 105 27
Hotels 107 37 14
Electricity 148 22 23
Transport 144 33 11
Others 532 118 48
Total 4946 1276 457

Admitted Appeal/Review/ Approval of

Sector Settled Resolution Plan

Manufacturing 40% 37% 50%

Real Estate 20% 25% 13%
Construction 11% 13% 10%
Retail Trade 10% 8% 6%
Hotels 2% 3% 3%
Electricity 3% 2% 5%
Transport 3% 3% 2%
Others 11% 9% 11%
 Go to Table of Contents
No. of CIRPs

Closed Ongoing
Approval of Commencement of Total
Resolution Plan Liquidation

230 654 1359 635 475

28 80 163 92
27 60 145 57
9 66 104 47
10 41 80 24
20 66 154 73
27 133 240 104
30 64 151 82
56 108 228 111
23 36 94 45
59 264 643 346 320
11 29 116 128
5 51 100 41
1 0 4 2
42 184 423 175
45 105 316 222 166
27 191 323 171 105
14 27 78 29 37
23 43 88 60 22
11 57 101 43 33
48 173 339 193 118
457 1514 3247 1699 1276

Commencement of
Liquidation

654
264
105
191
27
43
57
173
 1514

Commencement of
Liquidation

43%
17%
7%
13%
2%
3%
4%
11%
Note: As on December 31, 2021 4942 CIRPs were initiated (excluding 4 Financial Service Providers (FiSPs)).
 Table 3: Initiation of Corporate Insolvency Resolution Process
Year / Quarter No. of CIRPs Initiated by
Operational Financial Corporate Total
Creditors Creditors Debtors
2016 - 17 7 8 22 37
2017 - 18 310 285 111 706
2018 - 19 570 516 71 1157
2019 - 20 1052 882 51 1985
2020 - 21 318 198 22 538
Apr - Jun, 2021 71 60 10 141
Jul - Sep, 2021 86 94 6 186
Oct-Dec, 2021 113 68 11 192
Total 2527 2111 304 4942
Note: As on December 31, 2021 4942 CIRPs were initiated (excluding 4 Financial Service Providers
(FiSPs)).

No. of CIRPs Initiated by

Operational Financial Corporate
Creditors Creditors Debtors
2016 - 17 7 8 22
ders (FiSPs)). 2017 - 18 310 285 111
2018 - 19 570 516 71
2019 - 20 1052 882 51
2020 - 21 318 198 22
Apr - Jun, 2021 71 60 10
Jul - Sep, 2021 86 94 6
Oct-Dec, 2021 113 68 11
Total 2527 2111 304

No. of CIRPs Initiated by

Operational Financial Corporate
Creditors Creditors Debtors
2016 - 17 7 8 22
2017 - 18 317 293 133
2018 - 19 887 809 204
2019 - 20 1939 1691 255
2020 - 21 2257 1889 277
As on June 21 2328 1949 287
As on Sep 21 2414 2043 293
As on Dec 21 2527 2111 304
 Go to Table of Contents

Total

37
706
1157
1985
538
141
186
192
4942

Total

37
743
1900
3885
4423
4564
4750
4942
Table 4: Outcome of CIRPs initiated Stakeholder-wise, as on December 31

Outcome Description

Status of CIRPs Closure by Appeal/Review/Settled

Closure by Withdrawal u/s 12A
Closure by Approval of Resolution Plan
Closure by Commencement of Liquidation
Ongoing
Total
CIRPs yielding Realisation by FCs as % of Liquidation Value
Resolution Plans Realisation by FCs as % of their Claims
Average time taken for Closure of CIRP
CIRPs yielding Liquidation Value as % of Claims
Liquidations
Average time taken for Closure of CIRP
* Includes outcomes for financial service providers under CIRP
Description
Appeal/Review/Settled
Withdrawal u/s 12A
Approval of Resolution Plan
Commencement of Liquidation
Total

Description
Appeal/Review/Settled
Withdrawal u/s 12A
Approval of Resolution Plan
Commencement of Liquidation
older-wise, as on December 31, 2021
Go to Table of Contents
CIRPs initiated by
Financial Operational Corporate Total
Creditor Creditor Debtor
192 517 5 714
158 397 7 562
265 146 45 457*
674 674 166 1514
822 793 81 1699*
2111 2527 304 4946
180 115 141 166
34.8 16.2 25.5 33.1
518 504 505 512
6.4 8.8 9.7 7.1
372 401 346 391

CD FC OC
5 192 517
7 158 397
45 265 146
166 674 674
223 1289 1734

CD FC OC
2% 14.90% 30%
3% 12.26% 23%
20% 20.56% 8%
74% 52.29% 39%
Table 5: Status of CIRPs As on December 31, 2021
Go to Table of Contents
Status of CIRPs No. of CIRPs
Admitted 4946
Closed on Appeal / Review / Settled 714
Closed by Withdrawal under section 12A 562
Closed by Resolution 457
Closed by Liquidation 1514
Ongoing CIRP 1699
> 270 days 1241
> 180 days ≤ 270 days 114
> 90 days ≤ 180 days 161
≤ 90 days 183

Ongoing CIRP Number of CIRPs %

> 270 days 1241 ###
> 180 days ≤ 270 days 114 ###
> 90 days ≤ 180 days 161 ###
≤ 90 days 183 ###
Total 1699 100
*Data awaited in 2 CIRPs
*Data awaited in 2 CIRPs
 Table 6: Closure Of CIRP by Withdrawal till December 31, 2021

Amount of Claims Admitted* (₹ crore)

≤ 01
> 01 ≤ 10
> 10 ≤ 50
> 50 ≤ 100
> 100 ≤ 1000
> 1000
Reason for Withdrawal*
Full settlement with the applicant
Full settlement with other creditors
Agreement to settle in future
Other settlements with creditors
Others
*Data awaited in 2 CIRPs

Amount of Claims Admitted* (₹ crore)

≤ ₹ 1 crore
> ₹ 1 crore ≤ ₹ 10 crore
> ₹ 10 crore ≤ ₹ 50 crore
> ₹ 50 crore ≤ ₹ 100 crore
> ₹ 100 crore ≤ ₹ 1000 crore
> ₹ 1000 crore
Total
Withdrawal till December 31, 2021
Go to Table of Contents
No. of CIRPs

305
127
80
20
23
5

238
39
34
113
136

No. of CIRPs %
305###
127###
80###
20###
23###
5###
560
Table 7: CIRPs ending with Orders for Liquidation till December 31, 2021

State of CD at the Commencement of CIRP No. of CIRPs initiated by

FC OC CD
Either in BIFR or Non-functional or both 480 529 125
Resolution Value > Liquidation Value 90 52 29
Resolution Value ≤ Liquidation Value* 578 618 135

Note:
1. There were 73 CIRPs, where CDs were in BIFR or non-functional but had resolution value higher than liquidation value.
* 2. Includes cases where no resolution plans were received and cases where liquidation value is zero or not estimated.

Either in BIFR or Non-functional or both

Others
 Go To Table of Contents
nitiated by
Total
1134
171
1331

iquidation value.
t estimated.
Table 8: CIRPs yielding Resolution

Sl. No. Name of CD Defunct Date of

(Yes/No) Commencement
of CIRP

Part A: Prior Period (Till September 30

1 Mackeil Ispat & Forging Limited No 03/02/20
2 Dash Exports Private Limited Yes 26/02/20
Part B: October- December, 2021
1 Kumar'S Metallurgical Corporation Ltd Yes 28/11/18
2 Poggenamp Nagarsheth Powertronics Private Limited No 22/01/20
3 Vadraj Energy (Gujarat) Limited Yes 08/01/20
4 Raj Rayon Industries Limited No 23/01/20
5 GSL Nova Petrochemicals Limited No 18/03/20
6 Skyhigh Infraland Private Limited Yes 29/10/18
7 Fedders Electric And Engineering Limited No 14/08/19
8 Mount Shivalik Industries Limited Yes 12/06/18
9 Bohra Industries Limited No 07/08/19
10 Jyoti Power Corporation Private Limited Yes 05/02/20
11 Pradip Overseas Limited No 09/11/20
12 Khushiya Industries Private Limited Yes 28/09/20
13 Abir Infrastructure Private Limited No 30/01/19
14 Sri Ganesh Sponge Iron Private Limited Yes 18/02/19
15 Crest Steel and Power Private Limited# No 11/03/19
16 Maa Durga Flour Mills Private Limited No 04/09/19
17 ETCO Industries Private Limited No 26/09/19
18 Kanak Pulp and Paper Mill Private Limited Yes 14/11/19
19 Swain Aluminium Private Limited No 20/02/20
20 Essar Power M P Limited No 03/10/20
21 RVR Marine Products Limited No 30/10/19
22 Salasar Steel and Power Limited No 27/09/19
23 Sainath Estates Private Limited No 08/07/19
24 Sri Vasavi Industries Limited Yes 28/10/19
25 RVK Energy Private Limited No 06/01/20
26 Fabtech Projects and Engineers Limited No 24/09/19
27 Agarwal Steel Structures (India) Private Limited No 18/01/21
28 Krrome Glass Private Limited No 17/01/20
29 Wellman Carbo Metalicks India Private Limited Yes 07/08/19
30 Flywheel Logistics Solutions Private Limited No 06/10/20
31 Morakhia Copper and Alloys Private Limited No 19/02/20
32 Agarwal Mittal Concast Private Limited No 16/03/20
33 Venkatadri Spinning Mills Private Limited No 01/10/19
34 Kilburn Chemicals Limited No 10/08/20
 35 Hirakud Industrial Works Limited No 04/06/19
Total (September- December, 2021)
Total (Till December, 2021)
#
FCs got 5% equity shares, additionally.
 (Amount in ₹ crore)
Date of Approval CIRP Total Admitted Liquidation Realisable by Realisable Realisable by
of Resolution initiated by Claims of FCs Value FCs by FCs as % FCs as % of
Plan of Admitted Liquidation
Claims Value

Period (Till September 30, 2020)

21/09/21 FC 458.23 36.55 32.86 7.17 89.90
29/09/21 OC 4800.38 27.57 26.90 0.56 97.57
: October- December, 2021
01/10/21 FC 5606.67 15.77 41.13 0.73 260.81
05/10/21 OC 53.32 45.61 54.16 101.58 118.75
05/10/21 FC 593.69 34.22 111.89 18.85 326.97
05/10/21 FC 1619.45 68.55 78.49 4.85 114.50
05/10/21 OC 10.42 0.04 0.12 1.15 294.12
06/10/21 FC 56.56 31.04 37.32 65.98 120.23
06/10/21 FC 978.69 113.09 83.23 8.50 73.60
13/10/21 FC 60.35 28.75 34.72 57.53 120.77
13/10/21 FC 70.72 22.75 25.21 35.65 110.81
14/10/21 FC 678.29 15.06 26.61 3.92 176.69
14/10/21 FC 2649.70 101.40 126.00 4.76 124.26
14/10/21 OC 34.08 8.48 8.61 25.26 101.53
28/10/21 OC 1035.07 37.26 42.00 4.06 112.73
01/11/21 FC 119.40 13.16 30.00 25.13 227.96
01/11/21 OC 3119.08 303.65 301.00 9.65 99.13
01/11/21 FC 68.77 6.16 9.04 13.15 146.75
01/11/21 OC 86.03 18.42 26.50 30.80 143.87
01/11/21 FC 18.77 2.03 2.72 14.49 133.99
01/11/21 CD 54.83 5.02 5.30 9.67 105.58
01/11/21 FC 12067.58 1733.40 2500.00 20.72 144.23
02/11/21 FC 160.27 5.05 11.75 7.33 232.67
08/11/21 OC 641.17 82.52 150.07 23.41 181.86
09/11/21 FC 231.02 122.26 115.00 49.78 94.06
10/11/21 FC 695.09 16.16 15.54 2.24 96.16
11/11/21 FC 105.46 6.59 6.70 6.35 101.67
16/11/21 FC 1175.45 154.79 193.68 16.48 125.12
17/11/21 FC 12.11 NC 6.16 50.87 NA
25/11/21 FC 58.36 6.67 9.00 15.42 134.93
25/11/21 FC 85.65 15.83 18.99 22.17 119.96
26/11/21 FC 8.93 1.55 1.53 17.13 98.71
13/12/21 FC 106.49 7.98 10.18 9.56 127.57
13/12/21 OC 132.92 45.58 47.98 36.10 105.27
16/12/21 OC 15.34 5.01 5.57 36.31 111.18
16/12/21 FC 233.66 128.89 128.52 55.00 99.71
22/12/21 OC 218.52 86.79 142.04 65.00 163.66
32861.90 3289.53 4406.76 13.41 133.96
756619.82 151068.27 250461.79 33.10 165.79
Go to Table of Contents
Table 9: Status of Liquidation Processes as on December 31, 2021

Status of Liquidation
Initiated
Final Report submitted#
Closed by Dissolution
Closed by Going Concern Sale
Closed by Compromise / Arrangement
Ongoing##
> Two years
> One year ≤ Two years
> 270 days ≤ 1 year
> 180 days ≤ 270 days
> 90 days ≤ 180 days
≤ 90 days
*This excludes 13 cases where liquidation order has been set aside by NCLT / NCLAT / High Court /Supreme Court.
#
This includes cases where application for early dissolution has been filed with the NCLT.
##
This includes 1 case where CD has been sold as a going concern, however, submission of Final Report is awaited.
 Go To Table of Contents

Number
1514*
292
167
8
7
1222
569
278
154
75
69
77
High Court /Supreme Court.
T.
of Final Report is awaited.
Table 10: Details of Closed Liquidations

Sl. No. Name of CD Date of Order of Amount of Liquidation

Liquidation Admitted Claims Value

Part A: For Prior Period (Till September 30, 2021)

1 Valaya Clothing Private Limited* 27/01/21 0.66 NA
2 Enviiro Bulkk Handling Systems Private Limited# 27/03/19 147.23 14.12
Part B: For October - December, 2021
1 Ojasvi Agritech Private Limited 28/11/19 1.47 0
2 Ramsarup Vyapaar Ltd 16/11/18 140.31 4.66
3 CNN Minerals Private Limited 08/07/19 14.58 0.13
4 Ispat Energy Limited 14/11/18 42.56 0.02
Maruthi Food Processing and Agri Products Export
5 08/01/20 0.15 0.15
(India) Private Limited
6 VB Power Private Limited 04/12/19 2.12 NA
7 Autodecor Private Limited# 04/06/19 126.1 15.09
8 Win-Holt India Private Limited* 26/11/21 0 NA
9 Jindal Alufoils Private Limited 13/10/20 34.12 NA
10 Sadhbhawana Impex Private Limited 13/02/19 3,922.88 19.95
11 ELHPL Private Limited 15/10/20 101 4.32
12 Comfund Consulting Limited* 03/12/21 42.16 NA
13 MCCL Petrochem Limited 07/08/20 2.73 2.07
14 GCL Private Limited 15/06/20 53.71 10.29
15 Frog Fone Private Limited 20/11/20 0.07 0

16 Adharshila Country Homes Private Limited 20/07/20 4.21 2.63

Total (October - December, 2021) 4488.17 59.31
Total (Till December 2021) 34109.55 1517.36
‘0’ means an amount below two decimals
NA means Not realisable/ saleable or No asset left for liquidation or Not applicable.
* Direct Dissolution; Claims pertain to CIRP period.
# Sale as a going concern
@ Book debts of ₹ 2.63 crore assigned to the FC.
^ Secured creditors decided not to relinquish the security interest.
 Go To Table of Contents
(Amount in ₹ crore)
Sale Proceeds Amount Date of Order of
Distributed to Dissolution/Closure
Stakeholders
30, 2021)
NA NA 27/01/21
15.3 14.21 21/06/21
21
NA
NA 07/10/21
4.19 3.62^ 08/10/21
0.13 0.09 08/10/21
0.64 NA 01/11/21

0.15 0.11 01/11/21

NA NA 15/11/21
15.53 13.63 16/11/21
NA NA 26/11/21
NA NA 29/11/21
16.45 15.36 30/11/21
3.95 3.64 02/12/21
NA NA 03/12/21
2.9 2.72 08/12/21
13.57 13.46^ 08/12/21
0 NA 16/12/21

2.5 17/12/21
2.63@
60.14 55.13 NA
1478.70 1392.41 NA
Table 11: Reasons for Liquidations

Circumstance

CoC decided to liquidate the CD during CIRP (u/s 33(2))

AA did not receive any resolution plan for approval (u/s 33(1)(a))

AA rejected the resolution plan for non-compliance with the requirements (u/s 33(1)(b))

CD contravened provisions of resolution plan (u/s 33(3))

Total

Circumstance
CoC decided to liquidate the CD during CIRP
(u/s 33(2))
AA did not receive any resolution plan for approval
(u/s 33(1)(a))
AA rejected the resolution plan for non-compliance with the requirements
(u/s 33(1)(b))
CD contravened provisions of resolution plan
(u/s 33(3))
Total
 Go to Table of Contents
Number of Liquidations
Where Final Reports Ongoing
Submitted
149 785 934
137 388 525

6 41
47
0 8 8
292 1222

Total

934

525

47

8
1514
Table 12: Claims in Liquidation Process
(Amount in ₹ crore)
Stakeholders under Number of Amount of Liquidation Amount Amount Distributed
Section Claimants claims Value Realised
Admitted
254 Liquidations where Final Report Submitted
52 27 916.89 150.41 156.63 155.58
53 (1) (a) NA NA 56.55
53 (1) (b) 1463 27429.44 911.11
53 (1) (c) 822 13.34 1.83
53 (1) (d) 285 1369.77 29.15
1044.65 1050.50#
53 (1) (e) 198 2231.82 11.87
53 (1) (f) 943 1687.25 34.58
53 (1) (g) 4 11.54 0.1
53 (1) (h) 98 26.95 1.51
Total (A) 3840 33687 1195.06 1207.13# 1202.28
Ongoing 940 Liquidations*
53 (1) (a)
53 (1) (b) 37151 490101.58
53 (1) (c) 29102 1293.29
53 (1) (d) 9561 105312.58
53 (1) (e) 1006 27036.87 33947.71 **
Not Applicable Not Applicable
53 (1) (f) 1978766 32212.87
53 (1) (g) 4 103.02
53 (1) (h) 106083 2721.57
Total (B) 2161673 658781.78
Grand Total (A+B) 2165513 692468.78 35142.77
#
Inclusive of unclaimed proceeds of ₹ 4.92 crore under liquidation.
*Data for other liquidations is not available.
**Out of 1222 ongoing cases, liquidation values of only 1159 CDs are available. The aggregate liquidation value
of 757 CDs estimated during liquidation process is ₹ 36706.29 crore and liquidation value of rest of the 402 CDs
caputured during CIR process is ₹ 10142.57 crore.
Go to Table of Contents
Table 13. Avoidance Transactions in Corporate Insolvencies

Year of Application filed during CIRP period in case of CIRPs closed by

Filing / Application filed during
Disposal Liquidation period in case
Approval of Resolution Orders for Liquidation Otherwise
of Liquidations
Plans
No. Amount No. Amount No. Amount No.
(₹ in Crore) (₹ in Crore) (₹ in Crore)
2017 - 18 9 11568.7 12 5651.78 0 0 0
2018 - 19 49 17060.75 87 36128.47 10 1520.17 18
2019 - 20 52 10965.06 73 17599.49 6 303.3 18
2020 - 21 20 2026.93 50 8643.91 7 1207.42 11
Apr - Jun, 2021 1 17.4 3 521.40 0 0 1
Jul - Sep, 2021 1 28.38 4 23035.8 0 0 1

Oct - Dec, 2021 0 0 1 0.4 0 0 0

Total 132 41667.22 230 91581.25 23 3030.89 49

Data is based on vaildated information in 675 CDs
 Go to Table of Contents

Application filed during Application filed during

Liquidation period in case CIRP period in case of
of Liquidations ongoing CIRPs

Amount No. Amount

(₹ in Crore) (₹ in Crore)
0 3 496.69
22395.73 21 8343.46
5896.76 64 8545.87
1241.99 108 18171.49
4.54 18 1145.66
0.65 23 2193.113

0 4 20.13

29539.67 241 38916.41

Table 14: Twelve Large Accounts

Name of CD Claims of FCs Dealt Under Resolution

Amount Amount Realisation as %
Admitted Realised of Claims

Completed
Electrosteel Steels Limited 13175 5320 40.38
Bhushan Steel Limited 56022 35571 63.5
Monnet Ispat & Energy Limited 11015 2892 26.26
Essar Steel India Limited 49473 41018 82.91
Alok Industries Limited 29523 5052 17.11

Jyoti Structures Limited 7365 3691 50.12

Bhushan Power & Steel Limited 47158 19350 41.03
Amtek Auto Limited 12641 2615 20.68
Under Process
Era Infra Engineering Limited Under CIRP
Jaypee Infratech Limited Under CIRP
Lanco Infratech Limited Under Liquidation
ABG Shipyard Limited Under Liquidation

Name of CD Realisation by
all Claimants as
a percentage of
Liquidation
Value

Jyoti Structures 387%

Essar Steel India 267%
Bhushan Steel 253%
Bhushan Power & Steel 209%
Electrosteel Steels 183%
Amtek Auto 170%
Monnet Ispat & Energy 123%
Alok Industries 115%
 (Amount in ₹ crore) Go to Table of Contents
Successful
Realisation by all Resolution Applicant
Claimants as a
percentage of
Liquidation Value

Completed
183.45 Vedanta Ltd.
252.88 Bamnipal Steel Ltd.
123.35 Consortium of JSW and AION Investments Pvt. Ltd.
266.65 Arcelor Mittal India Pvt. Ltd.
115.39 Reliance Industries Limited, JM Financial Asset Reconstruction
Company Ltd., JMFARC - March 2018 Trust
387.44 Group of HNIs led by Mr. Sharad Sanghi.
209.12 JSW Limited
169.65 Deccan Value Investors L.P. and DVI PE (Mauritius) Ltd.
Under Process
Table 15: Commencement of Voluntary Liquidations Till December 31, 2021
(Number)
Period Liquidations at Liquidations Liquidation closed by
the beginning Commenced Withdrawal Final Reports
Submitted
2017 - 18 0 184 0 11
2018 - 19 173 232 6* 97
2019 - 20 302 274 1 134
2020-2021 441 251 2 176
Apr - Jun, 2020 514 37 1 33
Jul - Sep, 2021 517 75 0 50
Oct-Dec, 2021 542 62 0 45
Total NA 1115 10 546

*Vide order dated 2nd February, 2021, the Hon’ble NCLT has recalled its order dated September 28,
2018 which suspended the voluntary liquidation process of M/s. Central Inland Water Transport
Corporation Limited.

Period Liquidations at Commenced Commenced Closed

the beginning
As on March 18 0 184 184 11
As on March 19 173 232 416 103
2019 - 20 302 274 690 135
2020-2021 441 251 941 178
Apr - Jun, 2020 514 37 978 34
Jul - Sep, 2021 517 75 1053 50
Oct-Dec, 2021 542 62 1115 45

Period Commenced Closed

As on March 18 184 11
As on March 19 416 114
2019 - 20 690 249
2020-2021 941 427
Apr - Jun, 2020 978 461
Jul - Sep, 2021 1053 511
Oct-Dec, 2021 1115 556
021
(Number) Go to Table of Contents
Liquidations at
the end of
period
173
302
441
514
517
542
559
559

order dated September 28,

l Inland Water Transport

Closed

11
114
249
427
461
511
556
Table 16: Status of Voluntary Liquidations as on December 31, 2021

Status No. of Liquidations

Initiated 1115
Closed by withdrawal 10
Final Report Submitted 546
Closed by Dissolution 283
Ongoing 559
> Two years 193
> One year ≤ Two years 100
> 270 days ≤ 1 year 101
> 180 days ≤ 270 days 32
> 90 days ≤ 180 days 73
≤ 90 days 60

Ongoing
> Two years 193
> One year ≤ Two years 100
> 270 days ≤ 1 year 101
> 180 days ≤ 270 days 32
> 90 days ≤ 180 days 73
≤ 90 days 60
Go to Table of Contents
Table 17: Reasons For Voluntary Liquidations
Go to Table of Conten
Sl. No. Reason for Voluntary Liquidation No. of Corporate
Persons
1 Not carrying business operations 678
2 Commercially unviable 136
3 Promoters unable to manage affairs 20
4 Purpose for which company was formed
accomplished / Contract Termination 29

5 Miscellaneous 90
Total 953
Go to Table of Contents
Table 18: Details of 1105 Voluntary Liquidations (Excludes 10 Withdrawals)

Details of No. of Paid-up capital Assets

Liquidations
Liquidations for which Final Reports submitted 546 2923* 3939
Ongoing Liquidations 559 3760# 2240#
Total 1105 6683 6179
* Paid up capital is not available in case of two companies as they are limited by guarantee companies.
**For ongoing liquidations, outstanding debt amount is not available.
#
Paid up capital and assets of 417 and 408 cases, respectively, are available.
##
Details regarding four cases not available.
 (Amount in ₹ crore) Go to Table of Contents
Outstanding Amount paid to Surplus##
debt creditors
30 30 3515
**
**
Table 19: Realisations under Voluntary Liquidation

Sl. No. Name of Corporate Person Date of Date of

Commencement Dissolution
Part A: Prior Period (Till September 30, 2021)
1 J. B. India Private Limited 9/26/2018 8/9/2021
2 FF Foto Fast Pvt Ltd 2/20/2020 8/10/2021
3 Esprit Energy Appliances Private Limited 11/26/2018 8/24/2021
4 Crop Tech Chemicals (India) Private Limited 2/25/2020 9/28/2021
5 Amba Steel Limited 4/22/2019 9/28/2021
Part B: October - December, 2021
1 Trans Asia Corporation Limited 4/6/2021 10/1/2021
2 Arthrocare India Medical Device Private Limited 11/11/2019 10/1/2021
3 WFG Solutions India Private Limited 2/10/2020 10/1/2021
4 NMDC Power Limited 12/29/2020 10/14/2021
5 Coimbatore Commodities Limited 10/28/2020 11/1/2021
6 Vivona Brands India Private Limited 2/12/2021 11/2/2021
7 Richmond Tie-Up Private Limited 2/4/2019 11/9/2021
8 Sikha Movies Private Limited 2/22/2019 11/9/2021
9 Newave Energy India Private Limited 11/2/2018 11/9/2021
10 Keck Genesis Exhibitions India Private Limited 6/4/2018 11/9/2021
11 Ensolvia Infotech Limited 10/25/2019 11/10/2021
12 Invstep Advisors Private Limited 1/17/2019 11/12/2021
13 Climate Change Association India 4/19/2019 11/18/2021
14 IPL Green Power Limited 3/29/2021 11/23/2021
15 And Data India Private Limited 9/28/2020 11/25/2021
16 Sawhney Coal Transport Private Limited 8/18/2017 11/30/2021
17 Sidhivinayak Financial Services Limited 1/24/2019 12/1/2021
18 Kumaran Hi-Tech Private Limited 6/10/2020 12/8/2021
19 Aetherpal (India) Private Limited 7/13/2020 12/14/2021
20 Jaisurya Forex Private Limited 11/5/2020 12/14/2021
21 Jharkhand Kolhan Steel Limited 2/19/2021 12/17/2021
Total (October - December, 2021)
Total (Till December, 2021)
 (Amount in ₹ crore)
Realisation of Amount due to Amount paid to Liquidation Surplus Go to Table of Contents
Assets Creditors Creditors Expenses
tember 30, 2021)
0.17 - - 0.01 0.16
0.01 - - 0.01 -
0.03 - - 0.01 0.02
1.75 - - 0.75 1
0.29 - - 0.03 0.27
mber, 2021
0.62 - - 0.21 0.41
0.08 - - 0.08 -
0.06 - - 0.06 -
0.47 - - 0.05 0.42
0.79 - - 0.04 0.76
0.23 - - 0.04 0.19
0.5 - - 0.02 0.48
0.71 - - 0.01 0.69
0.31 - - 0.02 0.29
0.07 - - 0.02 0.06
0.14 - - 0.01 0.13
0.27 - - 0 0.27
0.04 0.01 0.01 0.03 -
0.38 0 0 0.05 0.33
2.2 0.07 0.07 0.14 1.98
0.27 - - 0.13 0.13
2.04 - - 0.02 2.02
2.18 - - 0.51 1.67
3.18 - - 0.06 3.11
0.32 - - 0.02 0.3
0.06 - - 0.03 0.03
14.93 0.09 0.09 1.55 13.29
2919.56 11.59 11.59 35.79 2872.14
Table 20: Average Time for approval of Resolution Plans / Orders For Liquidation

Sl. Average time As on March, 2020

No. of Processes Time (In days)
covered Including
excluded time

CIRPs
1 From ICD to approval of resolution plans by AA 237 411
2 From ICD to order for Liquidation by AA 939 309
Liquidations
3 From LCD to submission of final report under Liquidation 126 307
From LCD to submission of final report under Voluntary Liquidation
4 242 320

5 From LCD to order for dissolution under Liquidation 71 284

6 From LCD to order for dissolution under Voluntary Liquidation 142 453
n March, 2020 April, 20 to March, 21 April to December, 2021 Go to Table of Contents
Time (In days) No. of Time (In days) No. of Time (In days)
Excluding
Processes Including Excluding
Processes Including Excluding
excluded time covered excluded time excluded time covered excluded time excluded time

IRPs
376 359 465 406 98 709 591
NA 1289 352 NA 225 615 NA
idations
NA 250 415 NA 42 526 NA

NA 418 382 NA 128 504 NA

NA 145 401 NA 37 648 NA

NA 233 515 NA 50 753 NA
Table 21: Corporate Liquidation Accounts As On December 31, 2021
(Amount in ₹ lakh)
Name of Account Opening Balance Deposit during the Withdrawn during Balance at the end
period the period of the period
Corporate Liquidation Account
2019 - 20 0 476.26 0.21 476.05
2020 - 21 476.05 116.18 0 592.23
Apr - Jun, 2021 592.23 9.66 0 601.89
Jul - Sep, 2021 601.89 15.11 0 617
Oct - Dec, 2021 617 0.37 4.84 612.53
Corporate Voluntary Liquidation Account
2019 - 20 0 109.7 0 109.7
2020 - 21 109.7 112.06 0 221.76
Apr - Jun, 2021 221.76 3.05 0 224.81
Jul - Sep, 2021 224.81 23.41 0 248.22
Oct - Dec, 2021 248.22 0.93 0 249.15
Go to Table of Contents
Table 22: Insolvency Resolution Of Personal Guarantors

Period Applications filed by Total

Debtor By Creditor
(u/s 94) (u/s 95)
Number Debt Amount Guarantee Amount Number Debt Guarantee Number
Amount Amount
2019 - 20 3 49.66 40.75 14 3256.87 4454.83 17
2020 - 21 15 1875.48 608.75 155 35398.51 25412.89 170
Apr - Jun, 2021 2 496 150.13 72 7718.68 10198.94 74
Jul - Sep, 2021 19 1193.14 407.41 234 23133.21 21431.76 253
Oct - Dec, 2021 7 365.45 89.5 157 12489.85 5219.52 164
Total 46 3979.73 1296.54 632 81997.12 66717.94 678
Note: NA - Not Available.
Debt data not available in 26 cases and Guarantee data not available in 180 cases.
Guarantee amount has been collated from the annexures of the applications, wherever is available.
 (Amount in ₹ crore) Go to Table of Contents
Total Adjudicating
Authority

Debt Guarantee NCLT DRT

Amount Amount
3306.53 4495.58 16 1
372773.99 26021.64 164 6
8214.68 10349.07 74 0
24326.35 21839.17 244 9
12855.3 5309.02 163 1
85976.85 68014.48 661 17
Table 23: Registered IPs and AFAs as on December 31, 2021
(Num
City / Region Registered IPs IPs having Authorisation for Assignment
IIIPI ICSI IIP IPA ICAI Total IIIPI ICSI IIP
New Delhi 445 270 88 803 270 173
Rest of Northern Region 469 203 69 741 288 127
Mumbai 402 148 37 587 228 89
Rest of Western Region 323 120 43 486 207 77
Chennai 143 85 16 244 81 53
Rest of Southern Region 399 220 78 697 233 136
Kolkata 219 37 24 280 142 26
Rest of Eastern Region 76 27 9 112 41 16
Total Registered 2476 1110 364 3950 1490 697
 (Number) Go to Table of Contents
having Authorisation for Assignment
IPA of ICMAI Total
54 497
36 451
27 344
25 309
8 142
57 426
16 184
4 61
227 2414
Table 24: Registration and Cancellation of Registrations of IPs

Year / Quarter Registered at Registered Cancelled during the period on account of

the beginning during the Disciplinary Failing to fulfil the Death
of the period period Process continuing
requirement of ‘fit
and proper person’
status
2016 - 17 (Nov - Dec) # 0 977 0 0 0
2016 - 17 (Jan - Mar) 0 96 0 0 0
2017 - 18 96 1716 0 0 0
2018 - 19 1812 648 4 0 0
2019 - 20 2456 554 0 1 5
2020 - 21 3004 506 0 1 5
Apr - Jun, 2021 3504 169 0 0 3
Jul - Sep, 2021 3670 147 0 0 1
Oct-Dec, 2021 3816 135 1 0 0
Total NA 3971 5 2 14
#
Registrations with validity of six months. These registrations expired by June 30, 2017.
 (Number) Go to Table of Contents
Registered at
the end of the
period

977
96
1812
2456
3004
3504
3670
3816
3950
3950
Table 25: Distribution of IPs as per their eligibility as on December 31, 2021
Go to Table of Conten
Eligibility No. of IPs
Male Female Total
Member of ICAI 1985 188 2173
Member of ICSI 564 118 682
Member of ICMAI 181 17 198
Member of Bar Council 218 29 247
Managerial Experience 611 25 636
GIP Qualified 13 1 14
Total 3572 378 3950
Go to Table of Contents
Table 26: Age profile of IPs as on December 31, 2021

Age Group (in years) Registered IPs IPs having AFA

IIIP ICAI ICSI IIP IPA of ICMAI Total IIIP ICAI
≤ 30 6 7 0 13 4
> 30 ≤ 40 277 75 14 366 176
> 40 ≤ 50 877 384 58 1319 565
> 50 ≤ 60 757 300 90 1147 445
> 60 ≤ 70 516 304 185 1005 300
> 70 ≤ 80 40 34 14 88 NA
> 80 ≤ 90 2 6 3 11 NA
> 90 1 0 0 1 NA
Total 2476 1110 364 3950 1490
NA: Not Applicable
 (Number) Go to Table of Contents
IPs having AFA
ICSI IIP IPA of ICMAI Total
2 0 6
51 6 233
263 34 862
199 54 698
182 133 615
NA NA NA
NA NA NA
NA NA NA
697 227 2414
Table 27: Zone-wise IPs in the Panel
Go to table of Contents
Zone Areas Covered No. of IPs
(1) (2) (3)
New Delhi Union Territory of Delhi 193
Ahmedabad State of Gujarat 54
Union Territory of Dadra and Nagar Haveli
Union Territory of Daman and Diu
Allahabad State of Uttar Pradesh 45
State of Uttarakhand
Amravati State of Andhra Pradesh 13
Bengaluru State of Karnataka 30
Chandigarh State of Himachal Pradesh 98
State of Punjab
State of Haryana
Union Territory of Chandigarh
Union Territory of Jammu and Kashmir
Union Territory of Ladakh
Cuttack State of Chhattisgarh 17
State of Odisha
Chennai State of Tamil Nadu 85
Union Territory of Puducherry
Guwahati State of Arunachal Pradesh 3
State of Assam
State of Manipur
State of Mizoram
State of Meghalaya
State of Nagaland
State of Sikkim
State of Tripura
Hyderabad State of Telangana 83
Indore State of Madhya Pradesh 17
Jaipur State of Rajasthan 23
Kochi State of Kerala 22
Union Territory of Lakshadweep
Kolkata State of Bihar 90
State of Jharkhand
State of West Bengal
Union Territory of Andaman and Nicobar Islands

Mumbai State of Goa 115

State of Maharashtra
Total 888
Replacement
of RP
(all cases)
Table 28: Replacement of IRP with RP as on December 31, 2021
Go to Table of Contents
No. of CIRPs
CIRP initiated by Where RP is different Where RPs have been
from the IRP appointed
CD 114 277 ###
OC 592 1778 ###
FC 382 1830 ###
Total 1088 3885 ###
Table 29: IPEs as on December 31, 2021
Go to Table of Contents
Quarter No. of IPEs
Recognised Derecognised At the end of the
Period
2016 - 17 (Jan - Mar) 3 0 3
2017 - 18 73 1 75
2018 - 19 13 40 48
2019 - 20 23 2 69
2020 - 21 14 0 83
Apr - Jun, 2021 1 0 84
Jul - Sep, 2021 4 2 86
Oct - Dec, 2021 1 0 87
Total 132 45 87
Table 30A: Activities by IPAs

Period Number of
Pre-registration CPE Programmes Training Other Workshops/
Courses conducted conducted Workshops for Ips Webinars/
Roundtables/
seminars

2018 - 19 16 - 7 100
2019 - 20 11 30 9 157
2020 - 21 14 193 66 102
Apr - Jun, 2021 8 23 7 10
Jul - Sep, 2021 3 25 12 21
Oct - Dec, 2021 4 38 23 22
Total 56 309 124 412
 Go to Table of Contents

Disciplinary Complaints
Orders Issued forwarded by
IBBI disposed

4 11
9 127
42 102
4 0
4 5
7 0
70 245
Table 30B: CPE hours earned by the IPs
Go to Table of Con
Period Number of CPE Hours earned by members of
IIIPI ICSI IIP IPA ICAI Total
2019 - 20 1160 695 320 2175
2020 - 21 18465 8746 4647 31858
Apr - Jun, 2021 5510 2100 971 8581
Jul - Sep, 2021 1910 1314 780 4004
Oct - Dec, 2021 3354 3191 1104 7649
Total 30399 16046 7822 54267
Average CPE hours per registered IP 12.2 14.4 21.4 13.7
Go to Table of Contents
Table 31: Details of information with NeSL

At the end of Year /

Month Creditors having Debtors whose
Creditors who have
agreement with information is submitted
submitted information
NeSL by

FCs
FCs OCs FCs OCs

2018 - 19 173 NA 114 169 1266445

2019 - 20 267 NA 381 543 6551739
2020 - 21 289 NA 621 675 8988348
Jun, 2021 293 NA 664 703 9503546
Sep, 2021 304 NA 673 743 7879779
Dec, 2021 304 NA 685 762 8562267
NA: Not Available

At the end of Year /

FCs OCs FCs OCs
Month No. of Loan
records on-
boarded
2018 - 19 19.55 0.00 19.56 41.15 0.16
2019 - 20 94.17 1.68 94.17 78.74 0.32
2020 - 21 107.22 2.05 145.60 98.56 0.33
Jun, 2021 121.27 2.07 156.06 122.99 0.34
Sep, 2021 136.66 2.54 120.51 128.75 0.36
Dec,2021 128.39

2018 - 19 0.15
2019 - 20 0.73
Jun, 2020 1.07
Sep, 2020 1.21
Dec, 2020 1.30
Mar, 2021 1.40
Jun, 2021 1.53
 (Number, except as stated
User Loan records authenticated by
Debtors whose Amount of underlying registrations debtors
Loan records (debtors)
information is submitted debt
on-boarded by
by (₹ crore)

OCs FCs OCs FCs OCs No. of Debtors No. of Records Value
(₹ crore)
230 1955230 316 4114988 16224 15148 13799 48,428
6191 9417317 167719 7873689 31910 73332 109726 118428
9066 14565545 292206 13195075 36770 139980 283839 499957
9358 15606182 292544 13739606 40086 153103 346752 486540
5833 12051173 89816 13659037 36766 168717 407831 579200
5714 12695004 144466 14186403 42258 196993 462263 690028

Value of
No. of records
No. of
records authenticate
debtors
authenticate d
registered
d (Amt. in ₹
lakh crore)
0.15 0.14 0.48
0.73 1.09 1.18
1.39 2.83 4.99
1.53 3.46 4.86
1.68 4.07 5.79
1.96 4.62 6.90
(Number, except as stated) Go to Table of Contents
No. of Defaults
authenticated
by debtors

54
240075
442584
447972
272284
315076
Table 32A: Registered Valuers as on December 31, 2021
(Numb
Registered Valuer Organisation Asset Class
Land & Building Plant & Securities or
Machinery Financial Assets
RVO Estate Managers and Appraisers Foundation 66 13 14
IOV Registered Valuers Foundation 1360 216 156
ICSI Registered Valuers Organisation 0 0 215
IIV India registered Valuers Foundation 159 46 50
ICMAI Registered Valuers Organisation 31 23 268
ICAI Registered Valuers Organisation NA NA 886
PVAI Valuation Professional Organisation 307 51 118
CVSRTA Registered Valuers Association 198 60 NA
Association of Certified Valuators and Analysts NA NA 2
CEV Integral Appraisers Foundation 105 34 3
Divya Jyoti Foundation 51 18 42
Nandadeep Valuers Foundation 1 0 1
All India Institute of Valuers Foundation 7 3 16
International Business Valuers Association 3 0 8
All India Valuers Association 1 0 0
Assessors and Registered Valuers Foundation 4 1 3
Total 2293 465 1782
Note: NA signifies the RVO is not recognised for that asset class
 (Number) Go to Table of Contents
Total

93
1732
215
255
322
886
476
258
2
142
111
2
26
11
1
8
4540
Table 32B: Registered Valuers (Entities) as on December 31, 2021
(Num
Registered Valuer Organisation Entities Registered Registration in the Asset Class
Land & Building Plant & Machinery

RVO Estate Managers and Appraisers Foundation 3 3 2

IOV Registered Valuers Foundation 19 15 13
ICSI Registered Valuers Organisation 2 0 0
IIV India registered Valuers Foundation 2 2 2
ICMAI Registered Valuers Organisation 11 4 5
ICAI Registered Valuers Organisation 10 NA NA
PVAI Valuation Professional Organisation 2 2 2
CVSRTA Registered Valuers Association 1 1 1
CEV Integral Appraisers Foundation 1 1 1
Divya Jyoti Foundation 2 1 1
All India Institute of Valuers Foundation 1 1 1
International Business Valuers Association 3 3 3
Total 57 33 31
Note: NA signifies the RVO is not recognised for that asset class
 (Number) Go to Table of Contents
in the Asset Class
Securities or
Financial Assets
2
16
2
1
11
10
2
NA
0
2
1
2
49
Table 33: Registration of RVs till December 31, 2021
(Number) Go to Table of Content
Year / Quarter Land & Building Plant & Securities or Total
Machinery Financial Assets
2017 - 2018 0 0 0 0
2018 - 2019 781 121 284 1186
2019 - 2020 848 204 792 1844
2020 - 2021 409 82 446 937
Apr - Jun, 2021 95 25 86 206
Jul - Sep, 2021 84 19 91 194
Oct - Dec, 2021 77 14 83 174
Total 2294 465 1782 4541
Go to Table of Contents
Table 34: Region Wise Registered Valuers as on December 31, 2021
(Number) Go to Table of Contents
City / Region Land & Plant & Securities or Total
Building Machinery Financial
Assets
New Delhi 78 34 213 325
Rest of Northern Region 360 72 307 739
Mumbai 112 50 274 436
Rest of Western Region 642 126 289 1057
Chennai 112 41 135 288
Rest of Southern Region 928 121 429 1478
Kolkata 26 14 103 143
Rest of Eastern Region 35 7 32 74
Total 2293 465 1782 4540
Table 35: Age profile of RVs as on December 31, 2021
(Number) Go to Table of Contents
Age Group Land & Building Plant & Securities or Financial Total
(in years) Machinery Assets
≤ 30 165 8 128 301
> 30 ≤ 40 368 67 715 1150
> 40 ≤ 50 539 102 518 1159
> 50 ≤ 60 922 144 283 1349
> 60 ≤ 70 259 96 133 488
> 70 ≤ 80 38 46 5 89
> 80 2 2 0 4
Total 2293 465 1782 4540
Go to Table of Contents