Rhône Énergie is controlled by the government and applies the partial exemption. It has (a) a multi-year supply contract of 120,000,000 with another government-controlled entity, negotiated with the supervising ministry; (b) routine purchases of water and electricity from public entities, at regulated rates, for 1,200,000 in total; (c) a loan of 30,000,000 from a state bank, on market terms. Management hesitates between detailing everything and giving only the government's name. Write a note concluding on the extent of disclosure, separating case facts, rule and judgement.