Transaction Value

For loans or other extensions of credit, the transaction value is the amount of the loan or extension of credit.

For sales, leases, purchases, and investments in or exchanges of real property, the transaction value is the market value of the real property interest involved.

For the pooling of loans or interests in real property for resale or purchase, the transaction value is the amount of the loan or market value of the real property calculated with respect to each such loan or interest in real property.