1. When all debentures are redeemed, balance in the Debenture Redemption Fund Account is transferred to:

2. According to SEBI guidelines, a Company will have to create debenture redemption reserve equivalent to the amount of the following percentage of debenture issued:

3. The balance of ‘Sinking Fund Account’ after the redemption of debentures is transferred to :

4. Profit on cancellation of own debentures is transferred to:

5. If debenture of ₹ 1,00,000 were issued for discount of ₹ 10,000, which are redeemable after four years. Then amount of discount to be written off from P. & L. Account each year is :

6. Debentures can be redeemed out of:

7. Premium on redemption of debentures is a :

8. Premium on redemption of debentures is generally provided at the time of ……………

9. Debentures cannot be redeemed at:

10. If debentures purchased in open market are not immediately cancelled, they are treated as :