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 accountingEdit
- 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 strategiesEdit
- 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 → Template:Section link), 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, Template:Section link, 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
Template:Visible anchor and technologyEdit
- Basis function
- Basis (linear algebra)
- Basis (universal algebra)
- Basis of a matroid
- Generating set of an ideal:
- 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
ChemistryEdit
- 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
OrganizationsEdit
- 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
PeopleEdit
- Dimitris Basis, Greek singer
- Liron Basis (born 1974), Israeli footballer