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In relation to a debenture, which of the following is not true?
A It may be issued at a discount
B Interest on it may be paid from capital
C It is paid after preference shares
D It is freely transferable
答案： The answer is C .
Debentures are a form of loan capital rather than share capital and so may be issued at a discount and the payment of interest is not subject to the rules on distributions out of capital like dividends are. They may be sold publicly. Interest on debentures must be paid before any distributions are made to ordinary or preference shares.
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