Transformers
For the parallel operation of single phase transformers it is necessary that they should have

same kVA rating
same efficiency
same polarity
same number of turns on the secondary side.

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

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

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