Voluntary liquidation rules define contributors, the liquidation commencement date, and the Board's liquidation account. Definitions set the operative terms for voluntary liquidation: liquidation refers to voluntary liquidation; contributory includes company members, LLP partners and other persons liable to contribute; Corporate Voluntary Liquidation Account is the account maintained by the Board; liquidation commencement date corresponds to commencement of voluntary liquidation proceedings under the Code and Regulations; Registrar adopts the meaning under the relevant incorporation statute; section denotes a provision of the Code; stakeholders are those entitled to proceeds of liquidation assets. Undefined terms defer to meanings in the Code.