DEB meaning in Accounts and Finance ?

Answer:

What is Debenture mean?

In corporate finance, a debenture is a medium- to long-term debt instrument used by large companies to borrow money, at a fixed rate of interest. The legal term "debenture" originally referred to a document that either creates a debt or acknowledge it, but in some countries the term is now used interchangeably with bond, loan stock or note. A debenture is thus like a certificate of loan or a loan bond evidencing the company's liability to pay a specified amount with interest. Although the money raised by the debentures becomes a part of the company's capital structure, it does not become share capital. Senior debentures get paid before subordinate debentures, and there are varying rates of risk and payoff for these categories.

Debentures are freely transferable by the debenture holder. Debenture holders have no rights to vote in the company's general meetings of shareholders, but they may have separate meetings or votes e.g. on changes to the rights attached to the debentures. The interest paid to them is a charge against profit in the company's financial statements.

The term "debenture" is more descriptive than definitive. An exact and all-encompassing definition for a debenture has proved elusive. The English commercial judge, Lord Lindley, notably remarked in one case: "Now, what the correct meaning of ‘debenture’ is I do not know. I do not find anywhere any precise definition of it. We know that there are various kinds of instruments commonly called debentures."

reference

Full Form	Category
Debenture	Accounts and Finance
Debrecen	Airport Code
Debenhams	Business
Designated Emphasis in Biotechnology	Computing
Debian	Computing
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Debitum	Cryptocurrency
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Dennis Emmanuel Brown	General
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Don Elaine and Barb	General
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Deserving Enriched and Blessed	General
Debate Evidence Blocker	Governmental
Dairy and Egg Branch	Governmental
Division of Environmental Biology	Governmental
Dynamic Energy Budget	Governmental
DEBris	Governmental
DEBAGRAM	Indian Railway Station
Debug Event Browser	Internet
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debridement	Medical
Dental Estimates Board	Medical
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Dystrophic Epidermolysis Bullosa	Medical
Drug-Eluting Balloon	Medical
Drug-Eluting Balloons	Medical
Orbital Debris	Military and Defence
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Digital European Backbone	Regional