Regulations 31. List of stakeholders.—

(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.

¹⁹ [(2) The liquidator shall file the list of stakeholders with the Adjudicating Authority within forty-five days from the last date for receipt of the claims.]

(3) The liquidator may apply to the Adjudicating Authority to modify an entry in the list of stakeholders filed with the Adjudicating Authority, when he comes across additional information warranting such modification, and shall modify the entry in the manner directed by the Adjudicating Authority.

(4) The liquidator shall modify an entry in the list of stakeholders filed with the Adjudicating Authority, in the manner directed by the Adjudicating Authority while disposing off an appeal preferred under section 42.

(5) The list of stakeholders, as modified from time to time, shall be-

• (a) available for inspection by the persons who submitted proofs of claim;
• (b) available for inspection by members, partners, directors and guarantors of the corporate debtor;
• (c) displayed on the website, if any, of the corporate debtor.
• ²⁰[(d) filed on the electronic platform of the Board for dissemination on its website:

Provided that this clause shall apply to every liquidation process ongoing and commencing on or after the date of commencement of the Insolvency and Bankruptcy Board of India (Liquidation Process) (Amendment) Regulations, 2021.]

¹⁹ Substituted by Notification F. No. IBBI/2020-21/GN/REG069, dated 4th March, 2021 (w.e.f. 04-03-2021).
²⁰ Inserted by Notification No. IBBI/2020-21/GN/REG069 dated 4th March, 2021 (w.e.f. 04-03-2021).