Section 31(1) in Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016
(1)The liquidator shall prepare a list of stakeholders, category-wise, on the basis of proofs of claims submitted and accepted under these Regulations, with-(a)the amounts of claim admitted, if applicable,(b)the extent to which the debts or dues are secured or unsecured, if applicable,(c)the details of the stakeholders, and(d)the proofs admitted or rejected in part, and the proofs wholly rejected.
