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债券的债券类型

c文件,reates a debt or acknowledges it is termed as a debenture. The debentures form the medium and long term instruments used by large enterprises for borrowing money from the market. Other terms for debenture are note, loan stock or bond. The money raised by issuing debentures forms a part of the capital owned by an enterprise. The debenture can be said to resemble a certificate of loan which is evidence to the fact that the company has to pay a certain amount with the interest.

债券持有人可以根据他的愿望将债券转让。债券持有人可以在少量问题上进行单独的会议，投票等（例如，在更改债券所附的权利上），但在股东的股东大会上没有获得投票权。在公司的财务报表中显示了支付给债券持有人的利息作为违反利润的指控。

Key attributes of debentures:

It is a movable property.

It may or may not create a charge on the assets of an enterprise.

The debenture is issued in the form of certificate of indebtness by the enterprise.

债券清楚地指定了赎回日期，指定日期的利息以及校长的还款。

The debentures can be classified on the basis of:

1可兑换性，

2. Security

Classification of debentures on the basis of convertibility

Fully convertible debentures or FCD- these are the convertible bonds or bonds which can be converted to equity shares after a specific predetermined time. By adding the convertibility quotient, the companies make the bonds more attractive to the buyers. These debentures can thus be converted easily by the holders. The convertible debentures have lower interest rates when compared to non convertible debentures.

Non convertible debentures or NCD- these from the regular debentures which cannot be converted to equity shares of the company which is liable. They have higher interest rates as compared to convertible debentures.

Partly convertible debentures or PCD-a part of these debentures or instruments can be converted into the equity shares, if the issuer notices for the same. The ratio of conversion is to be decided by the issuer and is normally decided when it the debenture is subscribed.

Optionally convertible debenture or OCD- this debenture provides the investor with an option to convert them to shares, at a price which is decide by the issuer and is agreed upon when the debenture is issued.

Classification of debentures on the basis of security

有担保的债券 - 这些工具由对其发行的公司的固定资产征收的指控确保。如果公司未能支付本金或贷款金额，则可以出售该公司的资产。

无抵押债券 - 这些债券中没有提供任何安全性，投资者别无选择，只能在公司违约支付本金和贷款金额时与其他无抵押债权人在一起。

Security of debentures in different jurisdictions-

亚洲 - 贷款文件被称为抵押时，当偿还额是对土地的指控确保的，这是债券，当偿还偿还由对公司其他资产的费用保证时。在不涉及安全的情况下，该文件被称为无抵押存款票据。

United States of America- in USA, only the unsecured corporate bond is termed as the debenture. In case security is provided for the bond, it is called as a mortgage bond.

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