Query regarding shares of pvt. ltd. company

Hi There are 3 directors in ABC pvt. ltd. Shareholding pattern of 3 directors is as follows: A 40% B 40% C 20% Now the directors want to equalize their holding and make it to 33.33% each without any actual buying or selling(since the investment in the company was equal) Paid up capital is 100000. The FMV of the share is too high. Please suggest how to equalize the share holding without have to transact on FMV.