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easyMCQCUET Accountancy 2025 22 May Shift 22026Accountancy
1 mark

Debentures can be issued at:(A) Par(B) Premium(C) Discount(D) Transaction valueChoose the correct answer from the options given below:

  1. A
    (A), (B) and (D) only
  2. B
    (A), (B) and (C) only
  3. C
    (A), (B), (C) and (D)
  4. D
    (B), (C) and (D) only

Solution & Step-by-step Explanation

According to the provisions of the Companies Act, 2013, a company is legally permitted to issue its debentures at Par (face value), at a Premium (above face value), or at a Discount (below face value). "Transaction value" is not a distinct legislative financial category of issue terms.

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Debentures can be issued at:(A) Par(B) Premium(C) Discount(D) Transaction valueChoose the correct answer from the options given below:
A
(A), (B) and (D) only
B
(A), (B) and (C) only
C
(A), (B), (C) and (D)
D
(B), (C) and (D) only

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