Schedule of contributories details how returns are calculated and recorded for members in company winding-up. Form No. 140 prescribes a schedule for returns payable to contributories in a winding-up, requiring each member's identity and address, number of shares per the settled list, amounts called and paid up, arrears of calls, prior appropriations by the liquidator, per-share and aggregate return payable, and particulars of interest or other variations. Where the articles require apportionment by amount paid up or contain special allocation rules, additional columns must be added to show amount called up and amount paid up at the relevant date or other requisite facts to determine each member's share.