Transformers
The efficiency of a transformer, under heavy loads, is comparatively low because

secondary output is much less as compared to primary input
voltage drop both in primary and secondary becomes large
iron loss is increased considerably
copper loss becomes high in proportion to the output

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Transformers
An ideal transformer is one which has

no losses and magnetic leakage
a common core for its primary and secondary windings
interleaved primary and secondary windings
core of stainless steel and winding of pure copper metal

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