English to French Law/Patents Finance (general) statuts

115. Subject to |he rights of persons, if any, entitled lo shares with special rights as to dividend, all dividends shall be declared and paid according to the amounts paid or credited as paid on the shares in respect of which the dividend is paid, but not amount paid or credited as paid on a share in advance of calls shall be treated for the purposes of this article as paid on the share.

Existe-t-il une expression correspondante en français ? Sinon, comment traduiriez-vous ?