Debenture Suspense Account is presented in the balance sheet as:

When debentures are issued as collateral security to secure a loan, a journal entry can be passed by debiting the 'Debenture Suspense Account' and crediting 'Debentures Account'. In the disclosure notes to the balance sheet, the Debenture Suspense balance is shown as a direct deduction from the total amount under the Debentures head.