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The fixed charge is created against those assets which are held by a company for use in operations not meant for sale whereas floating charge involves all assets excluding those assigned to the secured creditors.This method is also known as fixed percentage on original cost method because same percentage of the original cost (infact depreciable cost) is written off as depreciation from year to year.In order to start business, funds are required to purchase fixed assets like land and building, plant and machinery, and furniture and fixtures.A date was fixed for the war of religion and the secret plan had been circulated from the cantonment in Meerut by letters sent to different cantonments.This investment earns as certain amount of income (call it interest) which is reinvested together with the fixed appropriated amount for the purpose in subsequent years.The specified rate may either be fixed or floating.Purchase the investments equivalent to the fixed amount of profit set aside and the interest earned every year except last year (year of redemption).Likewise, the need for fixed capital investment would be greater for a large enterprise, as compared to that of a small enterprise.Many improvements have been suggested in calculating HDI and many new components have been added to the Human Development Report but, by pre-fixing Human to Development, it has made it very clear that what is important in development is what is happening to citizens of a country.The financial requirements of an enterprise do not end with the procurement of fixed assets.International experience shows that it is precisely this that has led many countries to abandon the system of fixed exchange rates.This is to ascertain the amounts of: (a) subscriptions due but not yet received: (b) incomes received in advance; (c) sale of fixed assets made during the year; (d) items to be capitalised (i.e. taken directly to the Balance Sheet) e.g. legacies, interest on specific fund investment and so on.However, there are different size groups of fixed shop retailers, varying from very small to very large; These retailers may be dealing in different products, including consumer durables as well as nondurables; and This category of retailers has greater credibility in the minds of customers, and they are in a position to provide greater services to the customers such as home delivery, guarantees, repairs, credit facilities, availability of spares, etc.When a company issues debentures, it is under an obligation to pay interest thereon at fixed percentage (half yearly) periodically until debentures are repaid.Shares are not secured by any charge whereas the debentures are generally secured and carry a fixed or floating charge over the assets of the company.