Which of the following statements is true ?

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

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

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

D. Approximately Yield to Maturity $=\frac{\text{Coupen Payment}+\frac{\text{Face Value + Present Value,}}{\text{Number of Payment}}}{\frac{\text{Face Value + Present Value}}{2}}$

Choose the correct answer from the options given below :

A and B only