Debenture

Definition:

This is a type of share issued by a limited company. It is the safest type of share in that it is really a loan to the company and is usually tied to some of the company's assets so should the company fail, the debenture holder will have first call on any assets left after the company has been wound up.

Related terms:

Paid in Capital

Refinancing Agreement

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Term: Accounting -> Debenture