Hello I would like to know if you can help me with these questions. I have the answer but I don't understand them.

Venus Ltd has acquired machinery worth of Rs. 1000 million. The company provides 10% depreciation under straight-line-method of depreciation for preparing Income Statement. For computing tax, it provides 15% depreciation under Written-down-value (WDV) method. If tax rate is 30%, the deferred tax amount in the first year is equal to:

Rs. 15 million

Rs. 45 million

Rs. 50 million

Rs. 30 million

On April 1, 2015, Alpha Ltd. raised Rs. 100 million through zero-coupon bond with a maturity period of 3 years. The maturity value of the bond is Rs. 140.50 million and no interest is paid during the three-year period. The effective interest rate is 12% per year compounded annually. How this liability is shown in the Balance sheet at the end of first year (31st March, 2016)?

Rs. 100 million as non-current liabilities (zero coupon bond) and Rs. 12 million as current liabilities (Interest Payable)

Rs. 100 million as non-current liabilities (zero coupon bond) and Rs. 12 million as non-current liabilities (Interest Payable)correct

Rs. 140.5 million as non-current liabilities (zero coupon bond)

Rs. 100 million as non-current liabilities (zero coupon bond) and Rs. 13.50 million as non-current liabilities (Interest Payable)

Cash flow from operations worked out under direct method and indirect method:

Will be one and samecorrect

Will be different (direct method cash flow will be higher than indirect method)

Will be different (direct method cash flow will be lower than indirect method)

Will be different to the extent of differences in depreciation between SLM and WDV methods

Thank you very much!