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प्रश्न
Statement I: The Companies Act, 2013 does not impose any restrictions on Issue of Debentures at a discount.
Statement II: Premium on Issue of Debentures is credited to Securities Premium Account and is shown on the liabilities side of the Balance Sheet under the head 'Reserves and Surplus.
विकल्प
Both statements are correct.
Both statements are incorrect.
Statement I is correct and statement Il is incorrect.
Statement I is incorrect and statement Il is correct.
MCQ
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उत्तर
Both statements are correct.
Explanation:
The Companies Act, 2013, does not prohibit the issue of debentures at a discount. Premium received on the issue of debentures is credited to Securities Premium Account and shown under Reserves and Surplus.
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