Debentures issued for consideration other than cash includes, debentures:

(A) Issued to bank as additional security
(B) Issued to vendor
(C) Issued to Public
(D) Issued to creditor
(E) Issued for cash

Choose the correct answer from the options given below:

(A), (B) and (D) only

The correct answer is option 2- (A), (B) and (D) only.

* Debentures issued to the public are typically issued for cash. Therefore, option (C) is incorrect.
* Debentures issued for cash are not issued for consideration other than cash. Therefore, option (E) is incorrect.

(A) Issued to bank as additional security: Debentures issued to a bank as security are considered non-cash consideration, as they are not issued for immediate cash payment.

(B) Issued to vendor: Debentures issued to a vendor as payment for goods or services is an example of issuing debentures for non-cash consideration.

(D) Issued to creditor: Debentures issued to a creditor to settle liabilities are also issued for non-cash consideration.