means in relation to--
| a) | a money lending transaction-- |
| i) | the cash amount in money actually received by or on behalf of a borrower in terms of the said transaction; plus |
| ii) | the costs in respect of stamp duties actually paid or to be paid by the moneylender in connection with the said transaction and which are owing to him by the borrower; plus |
| iii) | if the moneylender is authorized thereto in terms of an agreement in writing between himself and the borrower-- |
| aa) | where the money loan is wholly or partly secured by a mortgage bond over immovable property or a notarial bond over movable property-- |
| aaa) | the costs actually paid or to be paid by the moneylender in respect of the preparation, execution and registration of the mortgage bond; |
| bbb) | taxes, other fiscal charges and licence fees and any compulsory charge in respect of any sectional title scheme to a body corporate constituted in terms of section 28 of the Sectional Titles Act, 1971 (Act No. 66 of 1971), actually paid or to be paid by the moneylender in respect of the property concerned; |
| ccc) | premiums actually paid or to be paid by the moneylender to an insurer registered in terms of the Insurance Act, 1943 (Act No. 27 of 1943), including an underwriter at Lloyds authorised in terms of the said Act to carry on insurance business in the Republic, in respect of an insurance policy in terms of which the property concerned is insured against loss or damage caused by fire, riot, civil disturbance, earthquake and loss of income and against any other loss or damage against which such property is ordinarily insured; |
| bb) | premiums actually paid or to be paid by the moneylender to an insurer registered in terms of the Insurance Act, 1943, as agreed between the insured and such insurer in respect of a life policy which is ceded to the moneylender as security for the repayment of the loan; |
| cc) | premiums actually paid or to be paid by the moneylender to an insurer registered in terms of the Insurance Act, 1943, including an underwriter at Lloyds authorized in terms of the said Act to carry on insurance business in the Republic, in respect of an insurance policy over movable property in terms of which such property is insured against loss or damage caused by fire, riot, civil disturbance, earthquake and loss of income and against any other loss or damage against which such property is ordinarily insured and which property serves as security for the repayment of the loan; |
| dd) | premiums actually paid by a moneylender on behalf of a borrower for insurance in terms of the Compulsory Motor Vehicle Insurance Act, 1972 (Act No. 56 of 1972); |
| ee) | amounts expended in respect of fiscal charges, stamp and transfer duties; |
| ff) | the costs actually paid by the moneylender to a person who practices as an attorney on his own account or as a partner in a firm of attorneys or as a member of a professional company in respect of the preparation of the documents, including the instrument of debt in question and other documents for the security of the loan, embodying the money lending transaction in question; |
| gg) | where the money loan is not wholly or partly secured by a mortgage bond over immovable property or a notarial bond over movable property, the taxes, charges, fees and premiums of the kind referred to in subparagraphs (a)(iii)(aa)(bbb) and (ccc) relating to the property which is the subject of the money loan and which were actually paid or are to be paid by the moneylender on behalf of the borrower; |
| hh) | where the money loan referred to in subparagraph (aa) is a housing loan, the fees and premiums mentioned in paragraph 2 of the Schedule, except an administration fee, to the extent and on the conditions mentioned in the Schedule; or |
| b) | a credit transaction-- |
| i) | the selling price of movable property or services or, if applicable, the difference between the selling price of movable property or services and the cash amount in money paid or to be paid or the reasonable value, agreed upon, of goods delivered or to be delivered by the credit receiver to the credit grantor for application in reduction of the said selling price; or |
| ii) | the difference between the total sum of money, excluding finance charges, charged by the credit grantor for the use or enjoyment of movable property or services and the cash amount in money paid or to be paid or the reasonable value, agreed upon, of goods delivered or to be delivered by the credit receiver to the credit grantor for deduction from the said sum of money; plus |
| iii) | the costs in respect of stamp duties actually paid or to be paid by the credit grantor in connection with the said transaction and which are owing to him by the credit receiver; plus |
| iv) | if the credit grantor is authorized thereto in terms of an agreement in writing between himself and the credit receiver-- |
| aa) | where property is pledged under notarial bond or hypothecated under a mortgage bond over immovable property to the credit grantor as security in connection with the transaction, the costs actually paid or to be paid by the credit grantor in respect of the preparation, execution and registration of the bond; |
| bb) | premiums actually paid or to be paid by the credit grantor to an insurer registered in terms of the Insurance Act, 1943, including an underwriter at Lloyds authorized in terms of the said Act to carry on insurance business in the Republic, in respect of an insurance policy in terms of which the property sold and any other property serving as security in connection with the said transaction are insured against loss or damage caused by fire, riot, civil disturbance, earthquake and loss of income and against any other loss or damage against which such property is ordinarily insured; |
| cc) | premiums actually paid or to be paid by the credit grantor to an insurer registered in terms of the Insurance Act, 1943, as agreed between the insured and such insurer in respect of a life policy which is ceded to the credit grantor as security in connection with the said transaction; |
| dd) | premiums actually paid by the credit grantor on behalf of a credit receiver for insurance in terms of the Compulsory Motor Vehicle Insurance Act, 1972; |
| ee) | taxes, other fiscal charges and licence fees which may be payable in connection with the said transaction and which were actually paid or to be paid by the credit grantor; |
| ff) | the costs actually paid by the credit grantor to a person who practices as an attorney on his own account or as a partner in a firm of attorneys or as a member of a professional company in respect of the preparation of the documents, including the instrument of debt in question and other documents for the security of the debt, embodying the credit transaction in question; or |
| c) | a leasing transaction-- |
| i) | the difference between-- |
| aa) | the cash price at which the movable property leased in terms of such transaction is normally sold by the lessor on the date on which such transaction is entered into or, where the lessor is not a trader normally selling such movable property, the market value of such movable property or, when applicable, the money value determined in terms of section 6K in respect of such movable property; and |
| bb) | the sum of-- |
| aaa) | the cash amount in money paid or to be paid on the date of such transaction by or on behalf of the lessee to or on behalf of the lessor; and |
| bbb) | the reasonable value agreed upon of property delivered or to be delivered by the lessee to the lessor for application in reduction of the cash price, market value or money value referred to in paragraph (i)(aa); and |
| ccc) | the present value of the book value of the property leased in terms of such transaction; plus |
| ii) | the costs in respect of stamp duties actually paid or to be paid by the lessor in connection with such transaction and owing to him by the lessee; plus |
| iii) | if the lessor is authorized thereto in terms of an agreement in writing between himself and the lessee-- |
| aa) | where property is pledged in terms of a notarial bond or hypothecated under a mortgage bond over immovable property to the lessor as security in connection with such transaction, the costs actually paid or to be paid by the lessor in respect of the preparation, execution and registration of the bond; |
| bb) | premiums actually paid or to be paid by the lessor to an insurer registered in terms of the Insurance Act, 1943, including an underwriter at Lloyds authorized in terms of the said Act to carry on insurance business in the Republic, in respect of an insurance policy in terms of which the property leased and any other property serving as security in connection with the said transaction are insured against loss or damage caused by fire, riot, civil disturbance, earthquake and loss of income and against any other loss or damage against which such property is ordinarily insured; |
| cc) | premiums actually paid or to be paid by the lessor to an insurer registered in terms of the Insurance Act, 1943, as agreed between the insured and such insurer in respect of a life policy which is ceded to the lessor as security in connection with the said transaction; |
| dd) | premiums actually paid by a lessor on behalf of a lessee for insurance in terms of the Compulsory Motor Vehicle Insurance Act, 1972; |
| ee) | taxes, other fiscal charges and licence fees payable in connection with the said transaction actually paid or to be paid by the lessor, |
| ff) | the costs actually paid by the lessor to a person who practices as an attorney on his own account or as a partner in a firm of attorneys or as a member of a professional company in respect of the preparation of the documents, including the instrument of debt in question and other documents for the security of the debt, embodying the leasing transaction in question; |