Basis is a term used in mathematics, finance, science, and other contexts to refer to foundational concepts, valuation measures, or organizational names; here, it may refer to:
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 (ring theory), 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
See also
*
*
*Base (disambiguation)
*Basic (disambiguation)
*Basis of Union (disambiguation)
*Basis set (disambiguation)
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