Overview

Issue & Redemption of DebentureMeaning of DebentureKinds of Debenture:1. On the basis of Conversion(a) Convertible debenture(b) Non convertible debenture2. On the basis of redemptiona) Redeemable debentureb) Irredeemable debenture3. On the basis of Security(a) Debenture secured by fixed charge(b) Debenture secured by floating charge(c) Unsecured debenture4. On the basis of Transfer(a) Registered debenture(b) Bearer debenture5. On the basis of Priority(a) first debenture(b) Second debenture6. On the basis of Coupon rate(a) Specific coupon rate debenture(b) Zero coupon rate debenture or zero coupon bond debentureSequence of payment at the time of winding upIssue price of debentureIssue of Debenture for Cash:A. Issue in total AmountB. Issue in InstalmentJournal entries in case of issue of debenture in lump - sumUnder SubscriptionOver SubscriptionJournal entries when issue of debenture in installmentIssue of debenture at parCalls in ArrearCalls in AdvanceIssued of debenture at security premiumIssue of debenture at discountIssue For Other than CashIssue Of Debenture For Consideration Other Than Cash(A) Issue of debenture to vendor for asset purchase(B) Issue of debenture on purchase of Existing Business{C (i)} Being issue of debenture to Promoters{C (ii)} Being issue of debentures to UnderwriterIssue of debenture as a Collateral Security/Subsidiary Security/Additional SecurityInterest on debenture and income tax there onIssue of debenture on the conditions of redemption"Writing Off" Discount/Loss on Issue of DebentureRedemption of DebentureMethods of redemption of debentureSinking Fund Method or Payment after a fixed period

Skills

Reviews