Which of the following statements is true?

A. EMI in flat rate method, EMI = \(\frac{\text {Principle } + \text { Interest}}{\text {Number of Payment}}\)

B. EMI in reducing balance method, EMI = P × \(\rm\frac{i}{1+(1+i)^n}\) where P = Principle. i = interest rate, n = no. of payments

C. In sinking fund, a fixed amount at regular intervals is deposited.

D. Approximate Yield to Maturity = \(\frac{\text {Coupen Payment}+\frac{\text {Face Value + Present Value}}{\text {Number of Payment}}}{\frac{\text {Face Vahae + Present Vahue}}{2}}\)

Choose the correct answer from the options given below: