Debentures are shown under which of the following head in the Balance Sheet?

Reserves Non Current Liabilities Current Liabilities Secured Liabilities

Non Current Liabilities

In the Balance Sheet of a company, the Liabilities are to be divided into two parts: Current and Non Current. Noncurrent liabilities are those obligations not due for settlement within within one year. These liabilities are separately classified in an entity's balance sheet, away from current liabilities. Debentures is a non current Liability and will be shown under the Sub head "Long term Borrowings".