Return to contributories: standardized schedule records shareholdings, called up/paid up amounts, arrears and net return payable during winding up.

Form WIN 92 is a standardized Schedule recording each contributory's identifying details, shareholdings and the monetary elements for distribution in winding up: number of shares, amounts called up and paid up, arrears of calls, prior returns applied by the liquidator, gross and net return payable, transfer particulars and remarks. Where a company's articles alter distribution entitlements (for example by reference to amounts paid up), the form must be expanded with additional columns showing called-up and paid-up amounts at the winding-up date or other requisite facts to determine correct returns.

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