Company $PQR$ is a manufacturing company that has significant transactions with related parties. During the year ended December $31,2023,$ the following related party transactions occurred:

Company PQR sold goods to its wholly owned subsidiary, SubCo, at a price of $R800000.$ The goods were delivered on October $15,2023.$

SubCo resold these goods to external customers for $R1200000$ during the same year.

The fair value of the goods sold by Company PQR to SubCo was R$900000.$

Company $PQR$ also provided consulting services to another related party, AssociateCo, for which it received $R300000.$ The services were rendered evenly throughout the year.

AssociateCo paid R$200000$ upfront, and the remaining $R100000$ will be settled in the next financial year.

Source: Gregory, H$.2024.$

Required:

Prepare the necessary disclosures related to these transactions in the related party note of Company PQR$\text{'}$s financial statements for the year ended December $31,2023,$ following the requirements of IAS $24.$ Assume that Company PQR recognises revenue when control of goods or services is transferred.