Commit and Rollback are not simmetrical about @@trancount

Source: https://www.codeproject.com/Articles/4451/SQL-Server-Transactions-and-Error-Handling

That´s why it's so important to check @@trancount or track the rollbacks inside nested transactions, avoiding errors with rollback without transaction related.


Figure 1: A COMMIT always balances a BEGIN TRANSACTION by reducing the transaction count by one.


Figure 2: A single ROLLBACK always rolls back the entire transaction.