A Ltd. is a diversified business group operating in multiple business segments across different parts of the world. It maintains its books of…

A Ltd. is a diversified business group operating in multiple business segments across different parts of the world. It maintains its books of accounts and publishes its annual financial statements under Indian Accounting Standards. The finance team has been working on closing the books of accounts and generating financial statements for the year ended 31 st March 20X2 and are facing issues in the following transactions while finalization of financial statements: (i) A Ltd. owns 250 ordinary shares in X Ltd., an unquoted company. X Ltd. has a total share capital of 5,000 shares with nominal value of 10. X Ltd.'s after-tax maintainable profits are estimated at 70,000 per year. An appropriate price/earnings ratio determined from published industry data is 15 (before lack of marketability adjustment). A Ltd.'s management estimates that the discount for the lack of marketability of X Ltd.'s shares and restrictions on their transfer is 20%. A Ltd. values its holding in X Ltd.'s shares based on earnings. (ii) A Ltd. has a telecom segment. It entered into an agreement with B Ltd. which is engaged in generation and supply of power. The agreement provided that A Ltd. will provide 1,00,000 minutes of talk time to employees of B Ltd. in exchange for getting power equivalent to 20,000 units. A Ltd. normally charges - 0.50 per minute and B Ltd. charges - 2.5 per unit. (iii) A Ltd. began construction of a new building at an estimated cost of 7 lakh on 1 st April, 20X1. To finance construction of the building it obtained a specific loan of 2 lakh from a financial institution at an interest rate of 9% per annum. The company's other outstanding loans were: Amount Rate of Interest per annum 7,00,000 12% 9,00,000 11% The expenditure incurred on the construction was: April, 20X1 1,50,000 August, 20X1 2,00,000 October, 20X1 3,50,000 January, 20X2 1,00,000 The construction of building was completed by 31 st January, 20X2. The construction of building started on 1 st April, 20X1 and all the expenditures on construction of building had been incurred at the beginning of the respective month. Analyze the transactions mentioned above and choose the most appropriate option in the below questions 1 to 6 in line with relevant Ind AS: