Liquidation stakeholder lists require timely filing, permitted information-based modification, and accessible disclosure of admitted and rejected claims.

Liquidators must prepare a category-wise list of stakeholders from accepted claim proofs, identifying admitted claims, security status, stakeholder details, and partly or wholly rejected proofs. The list must be filed with the Adjudicating Authority within thirty days from the last date for receipt of claims. Entries may be modified when additional information warrants it, with intimation to the Adjudicating Authority within thirty days. The updated list must be available for inspection by relevant claimants and corporate debtor stakeholders, displayed on the corporate debtor's website where available, and filed electronically for dissemination.

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