The statutory meeting of a company is convened

The estimated life of a machine costing Rs. 9,00,000 is 9 years. The firm follows the 'Sum of Year Digit' Method of depreciation. The amount of depreciation provision on the machine in the sixth year of its life will be:

Consider the following statements-
Statement (A): Ratio analysis is an important tool to gain knowledge about the financial soundness of a company.
Reason (R): Ratio analysis is the only for an indicator to decide whether to invest or not in a company.
Give the correct answer:

Which of the following loan commitments are within the scope of IFRS-9?

Which of the following receipts is of revenue nature?