Set-off rights in winding up allow contributories to offset company debts against subsequent calls and contractual claims. The Tribunal may require any contributory on the list to pay sums due to the company, excluding amounts payable by virtue of statutory calls. The Tribunal may allow set-off: for unlimited companies, against sums due from independent dealings or contracts but not dividends or profits; for limited companies, for directors or managers with unlimited liability or their estates. When creditors are paid in full, sums due to a contributory may be set off against any subsequent call.