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easyMCQCUET Accountancy 2025 14 May Shift 22026Accountancy
1 mark

Match the specific debenture categories in List-I with their operational meanings outlined in List-II:List-IList-II(A) Unsecured Debentures(I) These debentures are issued with a specified rate of interest.(B) Redeemable Debentures(II) These debentures do not have a specific charge on the assets of the company.(C) Specific Coupon Rate Debentures(III) These are those which are payable on the expiry of a specific period either in lump sum or in instalments during the life-time of the company.(D) Bearer Debentures(IV) The debentures which can be transferred by way of delivery and the company does not keep any record of the debentures.Choose the correct answer from the options given below:

  1. A
    (A) - (II), (B) - (I), (C) - (III), (D) - (IV)
  2. B
    (A) - (I), (B) - (III), (C) - (II), (D) - (IV)
  3. C
    (A) - (II), (B) - (III), (C) - (I), (D) - (IV)
  4. D
    (A) - (III), (B) - (IV), (C) - (I), (D) - (II)

Solution & Step-by-step Explanation

Checking parameters:Unsecured Debentures (A): Carry no lien or mortgage backing security on corporate properties (II).Redeemable Debentures (B): Carry predefined principal cash-back horizons or installments (III).Specific Coupon Rate Debentures (C): Bound tightly to an explicitly mentioned annual yield payment parameter (I).Bearer Debentures (D): Highly transferable instruments whose title transitions purely via physical delivery without explicit corporate register updates (IV).Matching points directly assemble sequence (A) - (II), (B) - (III), (C) - (I), (D) - (IV).

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Match the specific debenture categories in List-I with their operational meanings outlined in List-II:List-IList-II(A) Unsecured Debentures(I) These debentures are issued with a specified rate of interest.(B) Redeemable Debentures(II) These debentures do not have a specific charge on the assets of the company.(C) Specific Coupon Rate Debentures(III) These are those which are payable on the expiry of a specific period either in lump sum or in instalments during the life-time of the company.(D) Bearer Debentures(IV) The debentures which can be transferred by way of delivery and the company does not keep any record of the debentures.Choose the correct answer from the options given below:
A
(A) - (II), (B) - (I), (C) - (III), (D) - (IV)
B
(A) - (I), (B) - (III), (C) - (II), (D) - (IV)
C
(A) - (II), (B) - (III), (C) - (I), (D) - (IV)
D
(A) - (III), (B) - (IV), (C) - (I), (D) - (II)

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