English to Portuguese Law/Patents Business/Commerce (general) Corporate - company articles - dividend distribution

"The Company may cause any moneys, investments, or other assets forming part of the undivided profits of the Company ... to be capitalized and distributed among such of the Shareholders as would be entitled to receive the same if distributed by way of dividend and in the same proportion, ON THE FOOTING THAT they become entitled thereto as capital."

Em minha pesquisa, só encontro este termo exato em cláusulas de estatutos/contratos sociais, de forma praticamente idêntica à redação transcrita acima. Nos dicionários encontro as expressões "on an equal footing" e "on the same footing", mas no caso do contrato social me parece ser um jargão mais específico.

Obrigada!