Date

Page.
Tssu of Debentures
Meaning
Debentre s.a rtten nstrument or documeut
issud by the company ack nauledging the boxTokaing

Debenture incidis dobentre stock bonds and any

other inshrumet othe compay euicdencing a delty
aheter constiuting a charge onor the assets at the
Company or not
SechaM 2(30) of he Campanieg Act, 201?

* Featurex tDebentue
writen documet acknotaledging deht by the campany
2- Made and peried atof epayent of principal and
intereat is specited
3Rate ef inerest on the ddhenue is speci Aied. It s
prac hce o prethx dibenturet the rate of
interest.
y+ is hartowing ot he company
5secured hy iay o charge on the assets at the.
6Interet on Dobenthures is a charge aagainst ptit
Tupes of Dehentares
SeCuri Recnta Reas tratia Convertibily
Pornt f vie Pomt vie

Secured nsecured. Redemable InedeemableRegistered Bearer Convertble

Non- Converibee
 Date
Page

I Issuecf Deendures for Cash i

oIssu pric LumpSum

a) Recclpt oapplicatia money

Bank AC Dr.

5) AhwMet o dobetuttS
Dehenture App A). AC
To Debentures AG

Reand
Debi App. LAl A Dx
ToBankA

ùTss price: debentures ceinedin Lnstallments :

a Applicahian Money ecaved
Banka A
To Deb AppMC

b) Applicatiasmone adukd
Deh App AtC Dr.
Debenures Ac
ToDeh Al: 1C
To 3ank A1c

Alotmet money
Deh alltHC
To Dehentures Ac

Aloment moneu coed

BankAtc
To aestr A)- AC
 Date
Page

e) Call moneu de
Deb Callu ttCo

allmoneu ecorved
Bank
To Deb, cal Ac

Issue of Dehentures at Par:

ans issue priceof
Means dobenture is equal to
ts nominal cfact) stgalue,
FoY Xample t a isSed at
o o t is issue of Debentureat
l00 Par.

Issi ef Debontureta Rremium:

meanS issiat prtre ot cobenturess more than
nominal Cface)value. FoY examplea dehentu
is isguudtor Ilo * Jo iss. premjum.
f Deherture at Discount
I4 eans issue price is lers han its nominal
fae)vaue ar examplef a debenture of
sssued for R95 t Means debentures are

ssued at discount of5

s captal loss
tor the company 4 is rtten
cE fronm secunhey premium it ests and
here attr from the state mentefymt
* Actountng Stondord l6Boró w)ng Cost prescnbes
that the loss on issue of Debentu res he curiten
in the year in ohch ncued in the
year.. In which Dehenturey ae alloted
 Date
Page

Jousnal &n tyfoy whnatf Discountoss n s s e

Securitier rmiumt Dr
Statement otroht kJoss AMC Dy.

Issue ot Dabentureor cansidoratbn other than Cash

means hat the compans has not eceived amount
he compony
94ainst the debentires issued.
t. to pro meters
othe campany
cempany or senderiog services
2. to un derwriters toirún dertaking to subseribe the
Unsuhscàbed shares debentures.
3 to venders of assets aainst purchas
y for purchag of biasiness

1Issue of Dehentures toBa mctets:

To Promolers AL

Dr.
ToDehentures Ac

2-Issue ofDebeure LAndoOies

Unorrtersi commission Aeis
TounderriersHe

Undereers Ae
 Date
Page

3 s s e tdhenturet-o vendors
Asst AC
To4vencor AC

rendarH Dr:
To Deben tureAC

f Debenue torpuxchasebusiness
Assets A Dr.
Toablitie AMC

Vendor MC
Debentures HC
ahen prurchase Consideratons mote hanNet
Ass etsGood)) ACs debited foy iterene.

heh purchase considrattbm Hhan Net

Assets Capital Reserve A s ce ittd for ditferenca.
Gf dahetures as
Tt s
callatexal Secusihyi
the5ecuTINY qiven toHye lenderin additon
to the primany
oo stcuithyis
prinapalsécurity
the
he asset
secunty qiven by mgtaaging
(roperty, Plat and equpment Dls recaivable
ete) against hikh loanstakeni
Collateral securityis Tealtsed
He du amount (loan plus intet) ` not paid by
the orr0wer and canof be
Yecovered by_seling
1h2
primary
 Date
Page

Accountng trcatment!
Dhen ouTn a entry i notfassediae
=Enty fox Ssue af dohenturey as colletaal secuy
not pasedinthe Soaks ofu acCoxtotsat the time
oissutha suclh dohenturc. I+sshon under the
Kend secured Loansthe Eqthpand liabi lities part
he Balane sheet

Balanc Sheet aat

Note to
Particuars Acouts At

Non -curreNt ialilte

Nateto Ariouvts

Texm Loan:xom Bank i

collateral secunty)

Dehen ture Suspense Ae Dr.

To Debentures AG

Balanc Sheet a at
Par iclors Notto Ant
JACCOunts

1 Non &hret yabittey

ong term Leans 1 5,0000o
 Date.
Page

NoetA
AccOuvt'
Long tero orrowings
Term Loanm Bank 500,000

600 c00
Collaterak Sécuity (6,00s
sss Debenture suspent ttC 5,00000

COses JSSUe ofDelhenture tom the point

Casef shen dabenures are issued at Par & e deemahle at Par

a) Bank ArC

Case2 hen debentuee are SS ued at Disaunt & xedamable t kar

a) Bank Ac

Dr
Discoun on ss Ate Dy
To Debenturea MC
 Date.
Page

(ae-3 Dehentureaare isSUdat ftmiur& Tedee mable

a) Bank AHC Dr

b) Deb Ap. A: A Dr.

ToSecurediey remjum HC

Case -yeh en ure issued atparedemahle at pre miu rM

a) Bank Ac Dr

Dr.
To Dehenture AC

Case 5eenci ssued at Disiaunt Tedeerahle at premum

a) Bank Ac Dr.
ToDh App: kA):te

Lacs Dr.
Dr

Bemjum on Red AC
 I'age

Rark AC

Dr
Dr

To Bremium
*Interet an dohenture:
o) Interest du
Debeture Intereit Atc Dr:
TDeb holcors AMc

b) Intret paid
Dr

) Trarster o Jateret
Dr.

Securies Rremum e Dr.

Dr.