Basis

A basis in mathematics, finance, science, and other contexts is a foundational concept or valuation measure. It can also be part of an organization's name. Specific meanings include:

Finance and accounting Adjusted basis, the net cost of an asset after adjusting for various tax-related items Basis point, 0.01%, often used in the context of interest rates Basis swap, an interest rate swap Cost basis, in income tax law, the original cost of property adjusted for factors such as depreciation Tax basis, cost of an asset

Securities markets and trading strategies Basis trading, a trading strategy consisting of the purchase of a security and the sale of a similar security Fixed income markets: Treasury basis trade, a leveraged arbitrage strategy exploiting price differences between Treasury securities and futures contracts Index arbitrage, a strategy that exploits price differences between a stock index and its futures contract

Commodities and physical assets: Commodity basis trade (Futures contract, Commodity market), a hedging or arbitrage strategy involving spot and futures prices in commodity markets

Equities and funds, including ETFs: Equity basis trade (Merger arbitrage and ETF arbitrage → ), including arbitrage between ETFs and NAVs or spreads in merger arbitrage Dividend arbitrage (Dividend stripping), a tax optimization strategy involving dividend-paying equities

Derivatives and synthetics: Options basis trade (Box spread, , Put–call parity), strategies involving synthetic positions like box spreads or conversions Synthetic tax arbitrage, historical securities lending strategies used by funds to capture or simulate tax benefits

Digital assets: Crypto basis trade, a trading strategy using price differentials between spot and futures in digital assets

Controversial schemes: CumEx trading (CumEx-Files), a controversial tax arbitrage strategy involving dividend withholding refunds in Europe

Pricing concepts: Basis of futures, the value differential between a future and the spot price Basis (options), the value differential between a call option and a put option

and technology Basis function Basis (linear algebra) Dual basis Orthonormal basis Schauder basis Basis (universal algebra) Basis of a matroid Generating set of an ideal: Gröbner basis Hilbert's basis theorem Generating set of a group Base (topology) Change of basis Greedoid Normal basis Polynomial basis Radial basis function Standard basis Transcendence basis of a field extension Basis database

Chemistry Basis (crystal structure), the positions of the atoms inside the unit cell Basis set (chemistry) Dry basis, an expression of a calculation in which the presence of water is ignored

Organizations Bangladesh Association of Software and Information Services Basis Educational Group Basis Schools, a group of schools in Arizona, Washington, D.C., and Texas Basis Technology Corp., a text analytics company

People Dimitris Basis, Greek singer Liron Basis (born 1974), Israeli footballer

Basis

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