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AESO Transformer Modelling Guide
"Since the load losses are dependent on the transformer temperature, it is necessary that the test report clearly states the transformer test temperature, which is called the reference temperature and denoted by Tr. As described in Section 1.15.1, according to IEEE C57.12.00, the reference temperature for power transformers is 85°C. This standard clarifies that as long as the following two conditions are met, the variation of temperature encountered from performing the test will not affect the load losses:
1)The average oil temperature is within ±10°C of Tr.
2)The difference between the top and bottom oil temperature does not exceed 5°C.
If the tests have been conducted at a temperature other than 85°C and one of these two conditions is not met, the measured no-load losses should be corrected using the method that has been proposed in IEEE C57. 12.90, Section 8.4."