QP Limited is in textile processing business with 10 Units. It went into a Corporate Insolvency Resolution Process and the Resolution Professional, after completing all processes has made public announcement inviting "Ex

QP Limited is in textile processing business with 10 Units. It went into a Corporate Insolvency Resolution Process and the Resolution Professional, after completing all processes has made public announcement inviting "Expression of Interest" for a Resolution Plan. One of the Resolution Applicant submitted the Resolution Plan as under: Discontinuation of operation of loss-making Unit and increasing the production capacity of the profitable Unit. In the light of the above inputs relating to the resolution plan, you are requested to categorize each of the above items whether it falls into External Restructuring or into Internal Restructuring. Also, sub-classify, whether it is an Operational Restructuring or a Financial Restructuring involving either as a Debt or as an Equity restructuring.