Core concepts

How basis is rebuilt

Your basis has to survive swaps, loans, bridges, and pools — and know which of those are disposals and which are not.

Accuren replays every event that touched a position, in block order, and maintains lots with their original acquisition date, quantity, and basis in your reporting currency.

#What is not a sale

Event	Disposal?	What happens to basis
Moving tokens between your own wallets	No	Carried, unchanged
Posting tokens as loan collateral	No	Carried, position flagged as encumbered
Bridging to another chain	No	Carried across the bridge
Entering a liquidity pool	Usually yes	Split across the pool assets
Swapping for another token	Yes	Realised, new lot opened
Liquidation of collateral	Yes	Realised at the liquidation price

Getting this wrong is expensive in both directions

Treating a transfer as a sale invents a taxable gain you never had. Treating a swap as a transfer hides one you did.

#The multiplier changes basis too

Dividend income accrued through the multiplier is income when it accrues. Depending on your jurisdiction it may also increase your basis, so it is not taxed a second time on disposal. Accuren tracks the accrued amount separately from the acquisition basis for exactly this reason.

GET /v1/basis?token=NVDAx

{
  "token": "NVDAx",
  "currency": "IDR",
  "lots": [
    { "acquired": "2025-10-02", "qty": "80.0", "basis": "812,400,000", "rate": "15842" },
    { "acquired": "2026-01-18", "qty": "40.0", "basis": "392,480,000", "rate": "16103" }
  ],
  "accruedIncomeAddedToBasis": "46,180,000",
  "encumbered": "40.0",
  "lotMatching": "fifo"
}

#Lot matching

Which lot a sale consumes is a matter of local rules, not preference. Set it once per jurisdiction and every export follows it consistently.

fifo — oldest lot first, the default in most jurisdictions
lifo — newest lot first, where permitted
average — pooled average cost, used across much of Europe and the UK
spec_id — specific identification, where you can and do identify lots

Changing the method mid-year changes past figures. Accuren keeps prior exports immutable and shows a diff instead of silently restating them.