The Insolvency and Bankruptcy Code read with the Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016 (Liquidation Process Regulations) require that the liquidator shall verify every claim as on the liquidation commencement date, and thereupon prepare a list of stakeholders, with specified details. The list of stakeholders shall be filed with the Adjudicating Authority and the same may be modified, with its approval. The list of stakeholders shall, inter-alia, be displayed on the website, if any, of the corporate debtor.