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This document provides an overview of shares and debentures as ways for companies to raise money. It discusses equity financing through issuing shares, where investors become shareholders, and debt financing through borrowing money, where investors become creditors. Shares represent ownership in a company and entitle shareholders to potential profits, but also higher risks, compared to creditors who are owed fixed sums. The document outlines key concepts related to share capital such as issued capital, paid

Author

taxico

Language

EN