Which of the following statements is true?

A. In flat rate method,

$\text{EMI}=\frac{\text{Principal}+\text{Interest}}{\text{Number of Payments}}$

B. In reducing balance method,

$\text{EMI}=P\times\frac{i}{1-(1+i)^{-n}}$

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

D. Approximate Yield to Maturity

$\text{YTM}=\frac{\text{Coupon Payment}+\frac{\text{Face Value}-\text{Present Value}}{\text{Number of Payments}}}{\frac{\text{Face Value}+\text{Present Value}}{2}}$

Choose the correct answer from the options given below: