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1,000, 10% Debentures of Rs 100 each out of 10,000, 10% Debentures are redeemable within the 12 months of the date of Balance Sheet. They will be shown in the Current Liabilities as:
A. Short-term Borrowings,
B. Other Current Liabilities,
C. Trade Payables,
D. Short-term Provisions.

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