HR Limited holds 100% equity of SR Limited. At the year end, in addition to presenting their separate financial statements, HR Limited presents consolidated financial statements as well. During the year the following transaction took place between these two companies: 

1. HR Limited sold goods to SR Limited at an invoice price of ₹ 40 million. The cost of these goods to HR Limited was ₹ 25 million. At the end of the year goods with invoice price of ₹ 15 million are still unsold. 

2. The entire invoice price of ₹ 40 million is outstanding to be received on the date of the balance sheet. 

3. HR Limited gave a short term loan of ₹ 80 million to SR Limited. The loan was repaid by SR Limited during the year with interest amounting to ₹ 4 million. 

How will the above transactions be treated in the consolidated financial statements?