Public Ruling No. 2/2011 : Interest Expenses and Interest Restriction

Public Ruling No. 8/2015 : Loan or Advances to Director by a Company Public Ruling No. 9/2015 : Deduction of Interest Expense and Recognition of Interest Income for Loan Transactions Between Related Persons

In respect of the above Public Rulings, briefly explain the following: (i) An outline and the main features of each Public Ruling (ii) Give a simple illustration showing a calculation for each Public Ruling. The answer should be around 1,500 words count. And provide a list of references.