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 |