Return of assets: Liquidator must list recipients and notify partners before making payments, subject to Tribunal approval. The Liquidator must prepare a tabulated list appended to any order for returns, naming recipients, amounts payable, particulars of transfers of economic interest and partner-list variations, using Form No. 85 and issuing a notice in Form No. 86 by ordinary post under certificate of posting, unless the Tribunal directs otherwise. Payments may be sent by registered post or other modes as approved by the Tribunal, at the partners' risk.