if $V_{1}=V_{2}$ then there is no loss of energy, other wise it will be.
$\therefore \frac{\mathrm{Q}_{1}}{\mathrm{R}_{1}}=\frac{\mathrm{Q}_{2}}{\mathrm{R}_{2}} \Rightarrow \mathrm{Q}_{1} \mathrm{R}_{2}=\mathrm{Q}_{2} \mathrm{R}_{1}$ then no loss of energy.

