Select the pair which is true about debentures:(A) Debenture is a part of owned capital.(B) The payment of interest on debentures is a charge on the profits of the company.(C) The debentures cannot be issued at a discount of more than 10% of the face value.(D) Redeemable debentures are those debentures, which are payable on the expiry of the specific period.Choose the correct answer from the options given below:

Let us verify each given statement about debentures:Statement (A): Debenture is borrowed capital (loan), not owned capital. Owned capital consists of equity and preference share capital. Thus, this statement is False.Statement (B): Interest on debentures must be paid regardless of whether the company earns profits or incurs losses. It is a charge against profits. Thus, this statement is True.Statement (C): Under the Companies Act, 2013, there is no statutory cap restricting the discount on the issue of debentures to $10\%$. Thus, this statement is False.Statement (D): Redeemable debentures are explicitly issued on the term that they will be paid back (redeemed) by the firm after the expiry of a fixed pre-determined period. Thus, this statement is True.Therefore, statements (B) and (D) are true.