- The consideration for which the security is purchased.
Transfer of listed securities by a participant or in any other manner:
- The amount of the consideration for the security declared by the person who acquired that security; or
- The closing price of the security where no consideration amount declared or the amount declared is less than the lowest price of that security.
Transfer of unlisted securities:
- The amount or market value of the consideration given for the transfer of the security.
- Where there is no consideration given or the consideration is less than the market value of the security, the market value of the security.
- Where the security is cancelled or redeemed, the market value of that security immediately before the cancellation or redemption value must (market value must be determined as if the security was never cancelled/redeemed).