(e) Debenture is :
i) a certificate for loan taken by company
(ii) a certificate of share received
(iii) a certificate for loan granted
(iv) a certificate of allotment of shares.
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1}. A certificate for loan taken by company
Explanation: because debentures are the loan for a company taken from the public with specific rate of interest ,it is shown under the non current liability as long term borrowing
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