Government G owns 75% of Entity A, a utility company. Entity A sold a plot of land for ₹50 lakhs to another utility company also controlled by Government G. A similar plot in the same locality had sold for ₹30 lakhs the previous month with no intervening movement in fair value. In Entity A's financial statements, the related-party disclosure required is:

Para 25 grants only a PARTIAL exemption for government-related-entity transactions. Para 26 still requires disclosure of (i) the government's name and nature of relationship and (ii) for individually significant transactions, the nature and amount. The ₹50L vs ₹30L gap makes this transaction individually significant on non-market terms, triggering full transaction-level disclosure.