Explanation
Share capital হলো ownership-based funding — shareholder-রা company-র মালিক। Loan capital হলো borrowed fund, যেখানে lender-রা creditor, owner নয়। Share capital-এ dividend, loan-এ interest দেওয়া হয়।
Example
A company raises Tk 50 lakh by issuing shares and Tk 30 lakh through a bank term loan.