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Which of the following does not form part of shareholders fund?

Which of the following does not form part of shareholders fund?
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Ordinary shares
  • B Shares premium
  • C Profit
  • D Debenture
Correct Answer: Option D
Explanation:
Debentures are a long-term security yielding a fixed rate of interest, issued by a company and secured against assets. It is a debt security issued by a company by a company to raise money. The holders are paid the amount lended with interest. They are not a source of equity financing

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