@@TRANCOUNT in SQL Server

The following link will provide basic idea about the @@TRNANCOUNT variable in SQL Server. As per MSDN, 
@@TRNANCOUNT will
 
Returns the number of BEGIN TRANSACTION statements that have occurred on the current connection. 
 
 
For further details about how it's value us incremented/decremented, refer to the following link: 
 
https://msdn.microsoft.com/en-in/library/ms187967.aspx 
 
Happy Querying...!!!