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In this video tutorial, the speaker compares a casual borrowing scenario with a friend to the formal process of raising capital for a business expansion through debentures. The example illustrates the informal agreement of borrowing money from a friend for jeans, likened to a business seeking funds from investors or financial institutions by issuing debentures. The speaker outlines that debentures are loans that a company promises to repay with interest after a specific period. The tutorial aims to cover the workings of debentures, their types, advantages, disadvantages, and additional relevant information.