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Non-cumulative sinking fund
Posted inBasics

Non-cumulative sinking fund

Posted by admin August 16, 2021
A non-cumulative sinking fund differs from the cumulative type of sinking fund only in one…
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Restrictions on Dividends
Posted inBasics

Restrictions on Dividends

Posted by admin August 16, 2021
Ø  In the case of new company, distribution of dividends shall require the approval of trustees…
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Redemption of Debentures
Posted inBasics

Redemption of Debentures

Posted by admin August 16, 2021
Meaning Redemption of debentures is the process of discharging the liability on account of debentures…
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Debentures issued as Collateral Security
Posted inBasics

Debentures issued as Collateral Security

Posted by admin August 16, 2021
This is the third type of consideration for which company issues debentures. Issue of debentures…
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Issue for Consideration other than Cash
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Issue for Consideration other than Cash

Posted by admin August 16, 2021
In this case debentures are issued for consideration other than cash. Examples are allotment of…
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Accounting Aspects of Issue
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Accounting Aspects of Issue

Posted by admin August 16, 2021
Accounting aspects of issue of debenture may be studied from three different sides. 1. What…
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SEBI Regulations on Issue of Debentures
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SEBI Regulations on Issue of Debentures

Posted by admin August 16, 2021
1. Credit rating. It is compulsory in the case of all issues of debenture. If…
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Issue of Secured Debenture
Posted inBasics

Issue of Secured Debenture

Posted by admin August 16, 2021
The company shall not issue secured debentures, unless it complies with the following conditions, namely:-…
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Issue Of Debentures
Posted inBasics

Issue Of Debentures

Posted by admin August 16, 2021
Debenture [Section 71] 1.      A company may issue debentures with an option to convert such debentures…
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Differences between Shares and Debentures
Posted inBasics

Differences between Shares and Debentures

Posted by admin August 16, 2021
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