The names of gusets are listed belowe = below are the names of the guests The guests list is below = Below is the list of guests. It's an inverted form of the sentence and it's an adverb in my opinion.
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PterI would like to know what the word "Below" serves as in terms of grammar.It's an adverb of place in an inverted sentence. The names of ... are (found) below.
PterDo you also consider this inversion?There are two forms of there: stressed and unstressed. Only the stressed form means "in that place". If both forms are stressed, then this is certainly inversion.
A tree is there. <--> There is a tree.