STD. 12 COMMERCE NEW SYLLABUS NAMA NA MUL TATVO PART-2 CHAPTER-2 DEBENCHUR NA HISABOEXAMPLE -14 NI SAMJUTI AAPTO YOUTUBE VIDEO JUO.
Hello students, today we are going to learn a very short, simple but yes interesting chapter called issue of debenture, so let’s begin with the provision related to the issue of denture but what is debenture, so let’s begin with the meaning of debenture. Debenture is derive from the Latin word called Debere which means to owe something to someone, kisi ko koi chiz udhar mein dena, agar aur simplifiy kare isko, debenture kuch nhi yeh company ko diya hua ek karza hai ok this sentence is really important do not forget the word debenture is drive from the Latin word debere which means to owe something to someone. Debenture is an acknowledgment, what is acknowledgment, it’s a proof, its an evidence of loan ok, so debenture is a proof of loan of that issued by company under its common seal, common seal is the signature of the company, it also means that debenture is a proof of loan taken by the company on certain terms and conditions, agar company ne loan liya hai , uddhar liya hai, karza liya hai toh definitely it should be under certain rules toh usse humne kaha hai company takes the loan it’s a proof of loan on certain terms and condition. Let’s begin with the definition of debenture, according to the oxford dictionary debenture is certificate issued by company acknowledging proof donot forget, acknowledging proof that it is a borrowed money on which interest has been paid, agar isse bole humlog yeh company ne liya hua hai karza, agar hum company ko loan derhe hai, karza derhe hai toh definitely hume return mein humlogo ko kya milega interest ok, so definition says according to the oxford dictionary debenture is certificate issued by company acknowledging it’s a proof that it is a borrowed money on which interest is been paid. So let’s begin with the statutory provision related to issue of debenture, where if first point says company can issue debentures to raise loan capital why we call it as a loan capital, ye company ko diya hua karza hai, loan karza ok so we say it’s a loan capital not only that debenture it’s a most suitable and a safe method of raising borrow capital kyu ki ye paisa humne udder mein diya hua hai so we call it as a borrowed capital.
