Group Five, one of South Africa's largest construction companies, filed for bankruptcy after the creditors declined to extend further loans. The company’s success was partly due to building contracts in the United Arab Emirates (UAE). Source: https://www.

Based on the information provided, the type of business failure that CANNOT be associated with Group Five’s case is: c. The owner died and the business ceased to operate. The information indicates that Group Five filed for bankruptcy due to creditors declining to extend further loans, not due to the death of an owner.