2. The regional value content of a good, where calculated on the basis of the transaction value method, shall be determined as follows:

TV - VNM
RVC = ————- x 100
TV

where:

RVC is the regional value content, expressed as a
percentage;

TV is the transaction value of the good;
and

VNM is the value of non-originating materials used by the producer in the production of the good.

3. The regional value content of a good, where calculated on the basis of the net cost method, shall be determined as follows:

NC - VNM
RVC = ————- x 100
NC

where:

RVC is the regional value content, expressed as a percentage;