After reading the excellent information and resources you provided me, I applied the following model in all my nested stored procedures:

SET XABORT, NOCOUNT ON;

BEGIN TRY
  ...

Thank you for your answer. It’s now clearer for me.

Yes I know that other sessions will not change the trancount value. What I want to know is whether, in the same session, several independent stored procedures could be performed...

Thank you for your answer but I think I may have misspoken, I will rephrase my question: is this what is possible to see at the beginning of a stored...