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    <description>Regulation 2 establishes the definitional framework for the liquidation process regulations by defining key expressions such as books of the corporate debtor, Code, committee, contributory, Corporate Liquidation Account, electronic means, liquidation cost, Preliminary Report, Progress Report, registered valuer, Schedule, section, and stakeholders. It also provides that liquidation cost includes specified liquidator expenses and interim finance interest, but excludes compromise or arrangement costs under the Companies Act, 2013. Unspecified expressions take the meaning assigned in the Code.</description>
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