Editing Basis


{{wiktionary|Basis|basis}}

'''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:

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== 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
<ol type="1" start="1">
<li>Fixed income markets:</li>
* [[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

<li>Commodities and physical assets:</li>
* Commodity basis trade ([[Futures contract]], [[Commodity market]]), a hedging or arbitrage strategy involving spot and futures prices in commodity markets

<li>Equities and funds, including ETFs:</li>
* Equity basis trade ([[Merger arbitrage]] and ETF arbitrage → {{section link|Exchange-traded fund|Arbitrage mechanism}}), including arbitrage between ETFs and NAVs or spreads in merger arbitrage
* Dividend arbitrage ([[Dividend stripping]]), a tax optimization strategy involving dividend-paying equities

<li>Derivatives and synthetics:</li>
* Options basis trade ([[Box spread]], {{section link|Options arbitrage|Conversion}}, [[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

<li>Digital assets:</li>
* Crypto basis trade, a trading strategy using price differentials between spot and futures in digital assets

<li>Controversial schemes:</li>
* CumEx trading ([[CumEx-Files]]), a controversial tax arbitrage strategy involving dividend withholding refunds in Europe

<li>Pricing concepts:</li>
* [[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</ol>

=={{visible anchor|Mathematics|Mathematics}} 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==
*{{look from}}
*{{in title|Basis}}
*[[Base (disambiguation)]]
*[[Basic (disambiguation)]]
*[[Basis of Union (disambiguation)]]
*[[Basis set (disambiguation)]]

{{disambiguation}}