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In this video tutorial, the speaker compares a personal scenario of borrowing money from a friend to a business situation of raising capital through debentures. The speaker describes how, while shopping with a friend, you might borrow money to buy jeans and promise to repay later, which illustrates a friendship deal. Similarly, when a company wants to expand and lacks capital, it may collect funds from investors or financial institutions, agreeing to repay the loan with interest. This transaction is called debentures. The video will cover various aspects of debentures, including how they work, their types, advantages, disadvantages, and more.