(1) The liquidator shall separate the accepted, partially accepted or rejected claims under section 87 accordingly. (2) According to sub-section (1) as many of the partially accepted claims as accepted shall be included in the list of accepted and the remaining rejected claims. (3) When preparing a list of claims, the claimant's name, address, place of payment, date, amount and details of whether or not there is a security to secure the claim should be clearly mentioned in such list. (5) Claims accepted and whose value is not fixed shall be listed under the list prescribed by the liquidator. (6) Claims of secured creditors shall be classified separately.