SOURCE OF CAPITAL – LONG TERM – MORE THAN ONE YEAR

Features Equity Preference Debenture Bonds Deposit

1 Status Owner ESH Owner PSH Creditor DH Creditor BH Creditor
Fixed Coupon / Final
2 Returns(Dividend/Interest) Flucating Dividend Fixed Divident Regular Fixed Interest amt at time of Maturity Date
maturity
3 Right to Attend Meeting Yes Not all But some No No No

4 Right Bonus / Right Issue YEs Right Issue No No No

5 Redemiable No yes yes --------- ---------

6 Risk Higher Less than Equity Less than SH minimum minimum

7 Types

8 Transferability/Conversion Easily transferable Convertible to Equity Convertible to Equity --------- ---------

9 Acknowledgement Share Certificate Share Certificate Debenture Certificate Bonds Certificate Deposit Receipt

10 Voting Rights Yes Not all But some No No No

fv
FV =100 par /
11 Issue Price par / Premium / FV =100
Premium / Discount
Discount
12 Preference/Pirority 5 4 3 2 1

13 Participate in Management Yes Not all But some No No No

Paid at during
Permanent / Borrowed / Borrowed Capital Long & Short Term
14 Nature of Capital winding up of
Long term Short or Long term 25 /10/5 yrs 6M to 36 M
company/Redemable