PQR Ltd. is engaged in providing a wide range of telecommunications services, including mobile connectivity, broadband and enterprise network…

PQR Ltd. is engaged in providing a wide range of telecommunications services, including mobile connectivity, broadband and enterprise network solutions. It prepares its financial statements in accordance with Ind AS and follows the financial year for the purpose of accounting and reporting. A customer buys modem from PQR Ltd. However, customer can also get the connection from PQR Ltd. and modem from any other vendor. The installation activity requires limited effort and the cost involved is almost insignificant. It has various plans where it provides either broadband services or voice call services or both. PQR Ltd. has 350 employees (same as a year ago). The average staff attrition rates observed during past 10 years represents 6% per annum. PQR Ltd. provides to all its employees, paid vacation of 10 days per year regardless of date of hiring. Compensation for paid vacation is 100% of employee's salary and unused vacation can be carried forward for 1 year. As of 31st March, 20X1, unused vacation carried forward was 3 days per employee, average salary was - 15,000 per day and accrued expense for unused vacation in 20X0-20X1 was - 65,00,000. During 20X1-20X2, employees took 9 days of vacation in average. Salary increases in 20X1-20X2 was 10%. PQR Ltd. had taken 6-year term loan in April 20X0 from bank and paid processing fees at the time of sanction of loan. The term loan is disbursed in different tranches from April 20X0 to April 20X6. On the date of transition to Ind AS, i.e. 1st April 20X5, it has calculated the net present value of term loan disbursed upto 31st March 20X5 by using effective interest rate and proportionate processing fees has been adjusted in disbursed amount while calculating net present value. Analyze the transactions mentioned above and choose the most appropriate option in the below questions 6 to 10 in line with relevant Ind AS: