Return of assets to partners requires a detailed partner list and prescribed notice before payment transmission at partners' risk. Directing the return of assets requires the Liquidator to prepare a detailed tabular list identifying each partner by name and address, the amount payable to each, and particulars of any transfers or variations in economic interest since the settled list; the Liquidator must send a notice of return to each partner by ordinary post under certificate of posting, use the prescribed forms with necessary variations, and may transmit payments by registered post or another mode approved by the Tribunal, with transmission risk borne by the partners.