General conditions regulate the issue and redemption terms of debentures. Which of the following issue/redemption scenarios is NOT standard or valid in accounting practice?

Debentures can be issued at par, premium, or discount, and are usually redeemable either at par or at a premium to reward investors. However, a company never issues debentures with a clause stating they will be redeemed at a discount, as reducing the principal payback value below face value is unviable for public investors. Thus, Option D is not true.