eMusic_logo

Debenture (Commerce)

Welcome, loading...
eMusic Study Pack • Government
Student

📖 Comprehensive Note

Debenture is a type of long-term security acknowledging a loan made to a company, usually under the company’s seal and carrying a fixed rate of interest. It provides security for the repayment of the principal and payment of interest.

  • Issuer: Usually a company or corporation.
  • Holder: The investor or lender who receives interest.
  • Security: May be secured or unsecured against company assets.
  • Interest: Fixed and payable at regular intervals.

Debentures are a major source of long-term financing in commerce and corporate management.

🎤 Lyrics + Audio

A debenture is a bond Acknowledging a loan Generally under the company's seal And bearing a fixed rate of interest And usually giving security For the repayment of the loan And the payment of the interest
0:00 0:00

📊 Line-by-Line Study Guide

Lyric LineExplanation
A debenture is a bond acknowledging a loanIt represents money borrowed by a company from investors.
Generally under the company’s sealOfficial company authorization and legal recognition are required.
Bearing a fixed rate of interestDebentures promise regular, predetermined interest payments.
Usually giving security for repaymentOften secured by company assets to ensure repayment safety.

💡 Mnemonic

"Big Loans Securely Issued Regularly" — reminds you that debentures are bonds acknowledging loans, often secured and paying interest regularly.

❓ Quiz

1. A debenture represents what?

2. A debenture carries what type of interest?

3. Debentures are issued under what?

🃏 Flashcards

Q1: What is a debenture?
A bond acknowledging a loan with a fixed interest rate issued under a company’s seal.
Q2: Who issues debentures?
Companies and corporations seeking long-term finance.
Q3: What kind of interest do debentures carry?
Fixed rate of interest.

🎯 Drag & Drop

Drag each statement into the correct category.

Definition
Features
A debenture is a bond
Acknowledging a loan
Generally under the company's seal
Bearing a fixed rate of interest
Usually giving security
For the repayment of the loan
And the payment of the interest

📌 Summary

  • A debenture is a bond acknowledging a company’s loan.
  • It is issued under the company’s seal.
  • It carries a fixed interest rate.
  • It often includes security for repayment.