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Write Short Note on Secured Debentures - Commerce

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Question

Write Short Note on Secured Debentures

Short/Brief Note
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Solution

These are the debentures that are secured by a charge on the assets of the company. These are also called mortgage debentures. The holders of secured debentures have the right to recover their principal amount with an upward amount of interest on such debentures out of the assets mortgaged by the company. In other words, the company makes a default in payment. the debenture holders can recover their dues from the mortgaged property. 

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2016-2017 (March) Set 1

RELATED QUESTIONS

The debentures which are convertible into shares.


On 1st April 2014, KK Ltd. invited applications for issuing 5,000 10% debentures of Rs 1,000 each at a discount of 6%. These debentures were repayable at the end of the 3rd year at a premium of 10%. Applications for 6,000 debentures were received and the debentures were allotted on pro-rata basis to all the applicants. Excess money received with applications was refunded.

The directors decided to transfer the minimum amount to Debenture Redemption Reserve on 31.3.2016. On 1.4.2016, the company invested the necessary amount in 9% bank fixed deposit as per the provisions of the Companies Act 2013. A tax was deducted at source by bank on interest @10% p.a.

Pass the necessary journal entries for issue and redemption of debentures. Ignore entries relating to writing off a loss on issue of debentures and interest paid on debentures.


Answer in a sentence only.
What is a ‘Convertible Debenture’?


Write one word/term/phrase which can substitute the following
The acknowledgment of debt under common seal of company.


Write one word/term/phrase which can substitute the following
The debentures which are converted in to shares.


Select most appropriate alternative from those given below
__________ is acknowledgment of debt under common seal of company.


Give the word / term or phrase which can substitute the following statement.

The debentures which are converted into shares.


Answer the following question in one sentence.

What are ‘convertible debentures’?


Answer the question.
Explain any five types of debentures through which a company can collect borrowed capital from the public.


State any four disadvantages of debentures. 


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