Basics
Different Methods of Redemption Of Debentures
Though discharge of debenture liability is usually by paying cash to the debenture holders for which either of…
August 16, 2021 · Boomi NathanBasics
Basics
Non-cumulative sinking fund
A non-cumulative sinking fund differs from the cumulative type of sinking fund only in one respect: in non-cumulative…
August 16, 2021 · Boomi NathanBasics
Restrictions on Dividends
Ø In the case of new company, distribution of dividends shall require the approval of trustees to the issue…
August 16, 2021 · Boomi NathanBasics
Redemption of Debentures
Meaning Redemption of debentures is the process of discharging the liability on account of debentures in accordance with…
August 16, 2021 · Boomi NathanBasics
Debentures issued as Collateral Security
This is the third type of consideration for which company issues debentures. Issue of debentures as a collateral…
August 16, 2021 · Boomi NathanBasics
Issue for Consideration other than Cash
In this case debentures are issued for consideration other than cash. Examples are allotment of debentures for assets…
August 16, 2021 · Boomi NathanBasics
Accounting Aspects of Issue
Accounting aspects of issue of debenture may be studied from three different sides. 1. What would be the…
August 16, 2021 · Boomi NathanBasics
SEBI Regulations on Issue of Debentures
1. Credit rating. It is compulsory in the case of all issues of debenture. If a company has…
August 16, 2021 · Boomi NathanBasics
Issue of Secured Debenture
The company shall not issue secured debentures, unless it complies with the following conditions, namely:- a. An issue…
August 16, 2021 · Boomi NathanBasics
Issue Of Debentures
Debenture [Section 71] 1. A company may issue debentures with an option to convert such debentures into shares, either…
August 16, 2021 · Boomi Nathan