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 In tax accounting, adjusted basis is the net cost of an asset after adjusting for various tax-related items. Adjusted Basis or Adjusted Tax Basis refers to the original cost or other basis of property, reduced by depreciation deductions and increas ...

, the net cost of an asset after adjusting for various tax-related items *

Basis point A basis point (often abbreviated as bp, often pronounced as "bip" or "beep") is one hundredth of 1 percentage point. Changes of interest rates are often stated in basis points. For example, if an existing interest rate of 10 percent is increased ...

, 0.01%, often used in the context of interest rates *

Basis swap A basis swap is an interest rate swap which involves the exchange of two floating rate financial instruments. A basis swap functions as a floating-floating interest rate swap under which the floating rate payments are referenced to different bases ...

, an interest rate swap *

Cost basis Basis (or cost basis), as used in United States tax law, is the original cost of property, adjusted for factors such as depreciation. When a property is sold, the taxpayer pays/(saves) taxes on a capital gain/(loss) that equals the amount realiz ...

, in income tax law, the original cost of property adjusted for factors such as depreciation *

Tax basis Under U.S. federal tax law, the tax basis of an asset is generally its cost basis. Determining such cost may require allocations where multiple assets are acquired together. Tax basis may be reduced by allowances for depreciation. Such reduced ba ...

, cost of an asset

Securities markets and trading strategies

Basis trading Basis trading is a financial strategy involving offsetting positions in a spot (cash) asset and a related derivative—most commonly a futures contract – aimed to profit from price convergence over time. The price difference is known as the bas ...

, a trading strategy consisting of the purchase of a security and the sale of a similar security

Fixed income markets:

Treasury basis trade

Index arbitrage

Commodities and physical assets:

Futures contract In finance, a futures contract (sometimes called futures) is a standardized legal contract to buy or sell something at a predetermined price for delivery at a specified time in the future, between parties not yet known to each other. The item tr ...

Commodity market A commodity market is a market that trades in the primary economic sector rather than manufactured products. The primary sector includes agricultural products, energy products, and metals. Soft commodities may be perishable and harvested, w ...

Equities and funds, including ETFs:

Merger arbitrage

Dividend stripping Dividend stripping is the practice of buying shares a short period before a dividend is declared, called cum-dividend, and then selling them when they go ex-dividend, when the previous owner is entitled to the dividend. On the day the company trade ...

Derivatives and synthetics:

Box spread

Put–call parity In financial mathematics, the put–call parity defines a relationship between the price of a European call option and European put option, both with the identical strike price and expiry, namely that a portfolio of a long call option and a shor ...

Digital assets:
Controversial schemes:

CumEx-Files

Pricing concepts:

Basis of futures

Basis (options) Basis trading is a financial strategy involving offsetting positions in a spot (cash) asset and a related derivative—most commonly a futures contract – aimed to profit from price convergence over time. The price difference is known as the ba ...

and technology

Basis function In mathematics, a basis function is an element of a particular basis for a function space. Every function in the function space can be represented as a linear combination of basis functions, just as every vector in a vector space can be represe ...

Basis (linear algebra) In mathematics, a Set (mathematics), set of elements of a vector space is called a basis (: bases) if every element of can be written in a unique way as a finite linear combination of elements of . The coefficients of this linear combination ...

Dual basis In linear algebra, given a vector space V with a basis B of vectors indexed by an index set I (the cardinality of I is the dimension of V), the dual set of B is a set B^* of vectors in the dual space V^* with the same index set I such that B and ...

Orthonormal basis In mathematics, particularly linear algebra, an orthonormal basis for an inner product space V with finite Dimension (linear algebra), dimension is a Basis (linear algebra), basis for V whose vectors are orthonormal, that is, they are all unit vec ...

Schauder basis In mathematics, a Schauder basis or countable basis is similar to the usual ( Hamel) basis of a vector space; the difference is that Hamel bases use linear combinations that are finite sums, while for Schauder bases they may be infinite sums. This ...

Basis (universal algebra) In universal algebra, a basis is a structure inside of some (universal) algebras, which are called free algebras. It generates all algebra elements from its own elements by the algebra operations in an independent manner. It also represents the e ...

Basis of a matroid In mathematics, a basis of a matroid is a maximal independent set of the matroid—that is, an independent set that is not contained in any other independent set. Examples As an example, consider the matroid over the ground-set R2 (the vectors i ...

*Generating set of an ideal: **

Gröbner basis In mathematics, and more specifically in computer algebra, computational algebraic geometry, and computational commutative algebra, a Gröbner basis is a particular kind of generating set of an ideal in a polynomial ring K _1,\ldots,x_n/math> ove ...

Hilbert's basis theorem In mathematics Hilbert's basis theorem asserts that every ideal (ring theory), ideal of a polynomial ring over a field (mathematics), field has a finite generating set of an ideal, generating set (a finite ''basis'' in Hilbert's terminology). In ...

Generating set of a group In abstract algebra, a generating set of a group is a subset of the group set such that every element of the group (mathematics), group can be expressed as a combination (under the group operation) of finitely many elements of the subset and thei ...

Base (topology) In mathematics, a base (or basis; : bases) for the topology of a topological space is a family \mathcal of open subsets of such that every open set of the topology is equal to the union of some sub-family of \mathcal. For example, the set of ...

Change of basis In mathematics, an ordered basis of a vector space of finite dimension allows representing uniquely any element of the vector space by a coordinate vector, which is a sequence of scalars called coordinates. If two different bases are conside ...

Greedoid In combinatorics, a greedoid is a type of set system. It arises from the notion of the matroid, which was originally introduced by Hassler Whitney, Whitney in 1935 to study planar graphs and was later used by Jack Edmonds, Edmonds to characterize ...

* Normal basis * Polynomial basis *

Radial basis function In mathematics a radial basis function (RBF) is a real-valued function \varphi whose value depends only on the distance between the input and some fixed point, either the origin, so that \varphi(\mathbf) = \hat\varphi(\left\, \mathbf\right\, ), o ...

Standard basis In mathematics, the standard basis (also called natural basis or canonical basis) of a coordinate vector space (such as \mathbb^n or \mathbb^n) is the set of vectors, each of whose components are all zero, except one that equals 1. For exampl ...

Transcendence basis In mathematics, a transcendental extension L/K is a field extension such that there exists an element in the field L that is transcendental element, transcendental over the field K; that is, an element that is not a root of any univariate polynom ...

of a field extension * Basis database

Chemistry

* Basis (crystal structure), the positions of the atoms inside the unit cell *

Basis set (chemistry) In theoretical chemistry, theoretical and computational chemistry, a basis set is a set of Function (mathematics), functions (called basis functions) that is used to represent the Wave function, electronic wave function in the Hartree–Fock metho ...

Dry basis Dry basis (also d.b., dry matter basis, DM) is an expression of a calculation in chemistry, chemical engineering and related subjects, in which the presence of water (H2O) (and/or other solvents) is neglected for the purposes of the calculation. Wat ...

, an expression of a calculation in which the presence of water is ignored

Organizations

Bangladesh Association of Software and Information Services Bangladesh Association of Software and Information Services (BASIS) is the national association of Software and information and communication technologies companies in Bangladesh. History Bangladesh Association of Software and Information Serv ...

* 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 Liron Basis () is a former Israeli footballer. Personal life In May 2024, Basis was arrested in Moscow. He had been on the international wanted list by UK's Interpol on suspicion of fraud. Honours *Israel State Cup: **1996–97 Israeli State Cu ...