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List of Abbreviations
AA Adjudicating Authority IP Regulations IBBI (Insolvency Professionals) Regulations, 2016
AFA Authorisation for Assignment IPA/IPAs Insolvency Professional Agency/ Agencies
ARC Asset Reconstruction Company IPA ICAI Insolvency Professional Agency of Institute of Cost Accountants of India
BIFR Board for Industrial and Financial Reconstruction IPA Regulations IBBI (Insolvency Professional Agencies) Regulations, 2016
CD Corporate Debtor IPE/IPEs Insolvency Professional Entity/ Entities
CEO &KLHI ([HFXWLYH 2IÀFHU IRP Interim Resolution Professional
CGM Chief General Manager IU/IUs Information Utility/ Utilities
CIRP Corporate Insolvency Resolution Process IU Regulations IBBI (Information Utility) Regulations, 2017
CIRP Regulations IBBI (Insolvency Resolution Process for Corporate Persons) Regulations, 2016 LC Letter of Credit
CoC Committee of Creditors LCD Liquidation Commencement Date
CPE Continuing Professional Education Liquidation Regulations IBBI (Liquidation Process) Regulations, 2016
CPGRAMS Centralised Public Grievance Redress and Monitoring System MCA Ministry of Corporate Affairs
Customs Act The Customs Act, 1962 MD Managing Director
DRT Debt Recovery Tribunal MGRs Minimum Guaranteed Royalties
ED Executive Director MoU Memorandum of Understanding
EPFO Employees Provident Fund Organisation MSME Micro, Small and Medium Enterprise
FC/FCs Financial Creditor / Creditors NCLAT National Company Law Appellate Tribunal
FiSP/FiSPs Financial Service Provider/ Providers NCLT National Company Law Tribunal
GIP Graduate Insolvency Programme NeSL National e-Governance Services Limited
GVAT Act Gujarat Value Added Tax Act, 2003 NLU Delhi National Law University, Delhi
GST Goods and Services Tax NLU Odisha National Law University, Odisha
HC High Court NPA Non-performing Asset
IBA Indian Banks' Association OC/OCs Operational Creditor/ Creditors
IBBI / Board Insolvency and Bankruptcy Board of India OTS One-time Settlement
IBC / Code Insolvency and Bankruptcy Code, 2016 PG/PGs Personal Guarantor/ Guarantors
ICAI Institute of Chartered Accountants of India PMO 3ULPH 0LQLVWHU·V 2IÀFH
ICD Insolvency Commencement Date PPIRP Pre-Packaged Insolvency Resolution Process
ICLS Indian Corporate Law Service RBI Reserve Bank of India
ICMAI Institute of Cost and Management Accountants of India RGG Research Guidance Group
ICSI Institute of Company Secretaries of India RP Resolution Professional
ICSI IIP ICSI Institute of Insolvency Professionals RV/RVs Registered Valuer/ Valuers
IGNOU Indira Gandhi National Open University RVE/RVEs Registered Valuer Entity/ Entities
IIMA Indian Institute of Management, Ahmedabad RVO Registered Valuer Organisation
IIMB Indian Institute of Management, Bangalore SBI State Bank of India
IIMV Indian Institute of Management - Visakhapatnam SC Supreme Court of India
IIIP ICAI Indian Institute of Insolvency Professionals of ICAI SCC Stakeholders’ Consultation Committee
IM Information Memorandum Valuation Rules The Companies (Registered Valuers and Valuation) Rules, 2017
IOV RVF IOV Registered Valuers Foundation Voluntary Liquidation IBBI (Voluntary Liquidation Process) Regulations, 2017
Regulations
IP/IPs Insolvency Professional/ Professionals
WTM Whole-time Member
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