English to Spanish Bus/Financial Accounting alloted as fully paid up bones shares

Buenos días,

Me gustaría que me ayudaran con una frase al español relacionada con el balance general de una empresa “alloted as fully paid up bones shares”. El contexto abajo. Rs. es la abreviatura de la rupia, moneda de la India, muchas gracias:

“SHARE CAPITAL

19457960 equity share of Rs. 15/. each
(P.Y. 19457960) equity shares of Rs. 15/. each
Out of the above 16545740 (P.Y. 16545740) equity shares of Rs. 15/. each allotted as fully paid up bones shares by capitalizing General Reserve, Share Premium Account and Profit & Loss Account”

G. Vargas