Match List-I with List-II

List-I	List-II
(A) Debentures issued for consideration other than cash	(I) A company issues debentures at a price lower than their face value.
(B) Debentures issued as Collateral Security	(II) A company purchases assets from vendors and make payment by debentures
(C) Debentures issued for cash	(III) The company may issue its own debentures to the lenders in addition to some other assets already pledged
(D) Debentures issued at discount	(IV) A company invite the public to apply for debentures by issue of prospectus

Choose the correct answer from the options given below:

When a company purchases assets from vendors and, instead of making payment in cash, issues debentures for payment, this type of issuance of debentures is known as ?

On Bearer debentures, Interest is paid to a person who produces the .................. attached to such debentures?

DINKAR Ltd., issued 2,000, 10% debentures of Rs. 100 each on April 01, 2024 at a premium of 10% and redeemable at a premium of 10%. Debenture interest was paid half yearly on September 30 and March 31 and tax deducted at source is 10% for the period ending March 31, 2025. Journal entry for Debenture interest transferred to profit and loss account for the period ending March 31, 2025 will be:

According to Section 2(30) of the Companies Act, 2013, identify the correct statement out of the following:

Debentures are issued at a discount. In which of the following the difference between their nominal value and the issue price is treated as the amount of interest.

ABC Industries Ltd. issued 2,000, 10% Debentures of Rs.100 each, at a premium of Rs. 10 per debenture payable as follows: On application Rs. 50 On allotment Rs. 60 The debentures were fully subscribed, and all money was duly received. The amount of long-term borrowings on the balance sheet will be