Question

A device is marked as 230 V and 100 W. what does this indicates about the device?

Answer 1

It means that if the device worked on a 230V supply, the electric power consumed by it is 100W.

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Answer 2

That is, a 100W 200V lamp has a resistance given by P=V.I=V²/R, namely R=400 ohms. Two of these in series have a combined resistance of 800 ohms. Thus we know, from V=I.R, that the current flowing through them is 0.25 A. The voltage across each lamp is 100 V.