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In this video tutorial, the speaker introduces the concept of debentures by comparing it to a personal borrowing scenario. They describe a situation where a person wants to buy jeans but lacks sufficient funds, asking a friend to lend money with a promise to repay. This illustrates personal finance and trust in friendship. The speaker then scales this analogy to a business context, explaining that a company seeking to expand may require capital and can raise it by borrowing from investors or financial institutions, promising to repay the loan with interest. The video will cover all aspects of debentures, including their mechanics, types, advantages, disadvantages, and more.