Debenture is the part of :

Correct Answer:

(B) Long-term Borrowings

Why This Answer Is Correct?

Debentures represent long-term loans taken by the company. Debenture holders are creditors, not owners. Therefore, debentures are shown under Long-term Borrowings on the liabilities side of the Balance Sheet.

Why Other Options Are Incorrect?

(A) Share Capital — Incorrect
Share capital belongs to shareholders (owners), not to debenture holders.

(C) Owners’ Capital — Incorrect
Owners’ capital represents shareholders’ funds, whereas debentures are borrowed funds.

(D) None of these — Incorrect
Since debentures are part of long-term borrowings, this option is wrong.