$-10-$

$46.$ In an effort to raise capital, a company oflered $200$ five per cent $(5\%)$ debentures at $$100$ each for subscription. Five per cent $(5\%)$ is an indication that the company will

$($A$)$ increase its capital by $5\%$

$($B$)$ receive $5\%$ of $$20000$ as capital

$($C$)$ pay $5\%$ of $$20000$ in interest to the debenture holders

$($D$)$ receive $5\%$ of $$20000$ in interest from the debenture holders

$47.$ A public limited company issued a prospectus offering the shares described in the following table for sale at par value.

$\backslash$table$[[$Type of Share,$\backslash$table$[[$No$.$ of$],[$Units$]],$Par Value$],[$Ordinary$,200000,$$$2$