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Debenture holders are creditors because they have lent money to the company through the sale of Debentures. Creditor means an entity that has a claim to receive money from another. In https://accounting-services.net/what-is-the-difference-between-a-debit-and-a-debt/ this case, it would be an individual who has purchased a Debenture from the company. The main differences between shareholders and debenture holders are summarized in the table below. The interest may be paid monthly, quarterly, or annually. The company issues them for raising funds for their business. This rate can be either fixed or floating and depends on the company’s credit rating or the bond’s credit rating. Debentures are often used to finance expansion or other major projects. Once this is in place, the investor will lend the funds to the borrower. If the company does not pay loan interest and the principal security falls short, lending institutions can exercise their right as debenture holders.
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