Transaksjonsverdi

Transaksjonsverdi, or transaction value, is the monetary amount agreed upon or paid in a single transaction, representing the cost to acquire an asset or service or the consideration received by a seller. It is a central concept in finance, accounting and economics for quantifying the size of economic exchanges. In practice the transaksjonsverdi can include cash, financial instruments, and other forms of consideration; taxes, duties, and ancillary costs are typically treated separately, unless the transaction agreement specifies them as part of the price.

In accounting and financial reporting, transaksjonsverdi is used to record purchases and sales and to compare deal sizes. In mergers and acquisitions, it is often described as the purchase price and may be broken down into equity value, debt assumed, and contingent consideration (earn-outs). Adjustments are common for net debt, working capital, and deal-related costs to derive related metrics such as enterprise value or equity value.

In transfer pricing and taxation, transaksjonsverdi should reflect an arm's length price—the amount that would be charged between independent parties under market conditions. Tax authorities may adjust reported transaction values to align with market-based valuations.

Measurement and interpretation: the value can be nominal or discounted to present value in longer-term contracts; currency fluctuations and timing can affect comparability. Limitations include that a single transaction value may not capture strategic value, synergies, or future earnings potential of a deal.

Examples: a company sells machinery for 2 million NOK; a cross-border acquisition might involve cash, stock, and debt adjustments totaling the transaksjonsverdi.