Section 118(3)(a) in The Tripura Co-operative Societies Act, 1974
(a)where debentures are issued against mortgages held, the aggregate of-(i)the amount due on the mortgages;(ii)the value of the properties and other assets transferred by the members to the co-operative land development bank and subsisting at such time; and(iii)the amounts paid under the mortgages aforesaid and the unsecured amounts remaining in the hands of the co-operative land development bank or the Trustee at the time;