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In this tutorial, the speaker illustrates the concept of debentures using a relatable scenario. They start with a situation where you ask a friend to lend you money to buy jeans, which exemplifies friendship in financial terms. Then, they transition to a larger-scale example where a company seeks to expand by raising capital through investors or financial institutions, promising to repay the loan with interest. This arrangement is identified as debentures. The video aims to explain what debentures are, how they function, their various types, advantages, disadvantages, and additional related information. The speaker introduces themselves and sets the stage for a detailed discussion on the topic.