G Ltd. is currently engaged in different business segments and is also looking to expand its operations overseas. G Ltd. is also exploring…

G Ltd. is currently engaged in different business segments and is also looking to expand its operations overseas. G Ltd. is also exploring investment from an overseas investor to carry out the expansion plan. (i) G Ltd has made an interest free security deposit against a lease of 5 years redeemable at the end of the lease term, when market interest rate for a deposit for similar period was 12% per annum. Following are the details of the deposit made by G Ltd.: Particulars Details Date of Security Deposit (Starting Date) 1 st April, 20X1 Date of Security Deposit (Finishing Date) 31 st March, 20X6 Discount rate 12.00% Security deposit 10,00,000 Present value factor at the end of 5th year 0.567427 (ii) G Ltd. acquired 25% of the equity share capital of R Ltd. on the first day of the financial year for 1,25,000. As of that date, the carrying value of the net assets of R Ltd. was - 3,00,000 and the fair value was - 4,00,000. The excess of fair value over the carrying value was attributable to one of the buildings owned by R Ltd. having a remaining useful life of 20 years. R Ltd. earned profit of 40,000 and other comprehensive income of 10,000 during the year. Analyze the transactions mentioned above and choose the most appropriate option in the below questions 9 to 13 in line with relevant Ind AS: