5 Rayon recently undertook a sales campaign whereby customers can obtain free gifts, by presenting a coupon, which has been included in an advertisement in the national newspaper, on the purchase of specific electrical household appliances. The offer is valid for a limited time period from 1 January x6 until 31July x6. Management is unsure as ro how to treat this offer in the financialstatementsfor the year ended 30 April x6. Advise the management 6 Wilderdecidedto close one of its overseas branches A boardmeeting was held on 20 November x4 where a detailed formal plan was presented to the board. The plan was formalised and accepted at thai meeting. Meetings were held by managementto determinethe issues involvedin the closure Subsequently, letters were sent to the customers, suppliers and staff on 10 December x4. The estimated cost of restructuring was RMIO million including staff retraining of RM1 million. The company wished to provide for the restnicturing cost in the financial statements for the year ended 31 Decemberx4. The plan was implementedin Februaryx5. Additionally, the operating lease on the present building is non- cancellable and runs for another three years The annual rental is RM200,000 payablein advanceand the lessor has offered to take a single payment of RM450,000 on I January x6 to settle the outstanding amount owing and terminate the lease on that date. The lessor has agreed to allow Wilder to sub-let the building at a rental of RM120,000 per year, payable in advanceon 1 Januaryx5. The companyneeds adviceon how to tTeat the above under FRS 137. 7 Ryan constructedan ecologically-efhcient power station at a cost of RM1000 millionand beganproduction on 1 January x4. Its economic life is 20 years. The power station has to be dismantled and the site restored to its original condition at the end of its economic life. Ryan estimated on 31 December x4 that the present value of the dismantling cost will be RMI50 million (using a discount rate of 5f). Ninety-five percent of these costs relate to the removal of the power station and five percent Telates to damage caused through generating enelgy. Ryan also purchased an oil company, XY during the yeaT. As part of the sale agreement oil has to be supplied to the company's former holding companyat an uneconomicrate for five years The loss estimatedto be sustained over the five years is RM270 million. At the same time, XY is exposed to environmental liabilitiesarising out of its pastobligations mainly due to soil erosion though cuhently there is no legal obligation to carry out any restoration work. Ryan has a reputation for ensuring . the preservation of the environment and has estimated and decided to provide for RMIOO million in respect of the environmental liability Required: 'Advise the directors on the accounting treatment of the various costs that have been incurred and/ or will be incurred