📖 generic · 12th TN - English Medium · COMMERCE · Page 252question

are classified into:

Chapter 2: 2. Management Tools: · COMMERCE

are classified into: (A) Secured Debentures: These instruments are secured by a charge on the fixed assets of the issuer company. So if the issuer fails on payment of either the principal or interest amount, such fixed assets can be sold to repay the liability to the investors. (B) Unsecured Debentures: These instrument are unsecured in the sense that if the issuer defaults on payment of the interest or principal amount, the investor has to be included as unsecured creditors of the company. .

On the basis of Redeemability,

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