Which of the following statements best describes the term 'Scheme for Sustainable Structuring of Stressed Assets (S4A)', recently seen in the news?

1. The 'Scheme for Sustainable Structuring of Stressed Assets (S4A)' was introduced by the Reserve Bank of India (RBI) in June 2016. 2. The scheme aimed to provide a framework for banks to deal with large stressed loans by allowing them to bifurcate the debt of big corporate entities facing genuine difficulties into sustainable and unsustainable portions. 3. Option (B) correctly describes this as a scheme of RBI for reworking the financial structure of big corporate entities facing genuine difficulties. 4. Option (A) is incorrect; it deals with ecological costs, not financial restructuring. 5. Option (C) relates to disinvestment of Central Public Sector Undertakings, which is different from handling private corporate debt. 6. Option (D) is incorrect; while S4A dealt with stressed assets, it was an RBI scheme separate from 'The Insolvency and Bankruptcy Code', although both addressed related issues.