Point of Discussion – Share Holder and Debentures Holder – HSC Board – Easy way to learn and memorized – class 12th – S.P – Notes of source of business finance – Difference between Shares & Debenture, Distinguish between Shareholder & Debenture holder – sources of business finance – Secretarial Practice – Notes, & Distinguish Between – according to the New Textbook for HSC Board – Difference between, Study material, studies notes, study notes.
|Sr. No||Point of discussion||Shareholder||Debenture holder|
|1||Meaning||A person who purchase shares of a company is a shareholder.||A person who purchase debenture of a company is a debenture holder .|
|2.||Status||A Shareholder is co-owner of the company.||A debenture holder is creditors of the company.|
|3.||Income||A shareholder gets dividends.||A debenture holders gets a interest.|
|4.||Right of Income||The rate of dividend for preference shareholders ID fluctuated, for equity shareholders are fixed.||The rate of interest is fixed.|
|5.||Voting rights||The Shareholders have voting rights through which they can participate in the management.||Debenture holders do not have voting rights.|
|6.||Position in winding up||Shareholders ranks last to claim their capital at the time of winding up of the company||Debenture holders rank prior to shareholders to claim their capital at the time of winding up of the company|