Discount on issue of debentures to be written off within (A)............ months of the balance sheet date or the period of operating cycle is shown under 'Other Current Assets' and the part which is to be written off after (B)........... months of balance sheet is shown under 'Other Non-Current Assets'.

Suppose debentures are issued for consideration other than cash, debentures may:

A. Not be issued at discount

B. Be issued at par

C. Be issued at a premium

D. Be issued at a discount

Choose the correct answer from the options given below:

Premium on redemption is a liability for a company payable in the future. It is a provision and is shown under the head non-current liabilities under the sub-head __________ until debentures are redeemed.

X Ltd. issued 2,000, 10% debentures of Rs. 100 each at a discount of 8% on April 1, 2025. These debentures are redeemable at par after ten years. The company has a balance in Securities Premium Reserve of Rs. 15,000. Calculate the amount of discount to be written off from the Securities Premium Reserve.

The company purchased plant with a book value of Rs. 1,90,000 from National Victory Company and agreed to pay via issuing 2000, 10% Debentures of Rs. 100 each at a discount of 5%.

Amount that will be credited to 10% Debenture A/c will be:

From Coupon Rate Point of view, Debentures are classified into:

Loss on issue of Debenture is a _______