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In this video tutorial, the speaker introduces the concept of debentures using a relatable scenario. They compare borrowing money from a friend to buy jeans to a business seeking capital for expansion. Instead of a casual loan, the business collects funds from investors or financial institutions, promising to repay with interest—this arrangement is referred to as debentures. The tutorial will cover how debentures work, their various types, and discuss their advantages and disadvantages in detail. The speaker sets the stage for a comprehensive exploration of the topic.