IAS 24

I have a question – 29 Egin group – BPP kit – part b (ii).

“Spade is a related party of Do ye because it exerts significant influence over
Doye. This means that the sale of plant and equipment t o Spade must be
disclosed” _ Extracted from answer_

BUT it may be conflict with IAS 24, the intra-transaction will not be disclosed in consolidated financial statement.

I am quite confused if the disclosure from the answer on separate financial statement or consolidated financial statement ?

Thanks !