Cost of proof: claimants must bear proving costs; liquidator verification costs are liquidation costs and recoverable if claim false. A claimant bears the cost of proving its claim. Costs incurred by the liquidator for verification and determination of a claim form part of liquidation cost. If a claim or part of a claim is found to be false, the liquidator shall endeavor to recover the costs incurred for verification and determination from such claimant and shall provide the details of the claimant to the Board.