Rebasing is the process of creating a shared library image in such a way that it is guaranteed to use virtual memory without conflicting with any other shared libraries loadable in the system.

The process of updating weights for fixed base volume measures (constant prices). When rebasing has been carried out (most recently in 1998), growth estimates are revised back to a chosen link year (most recently 1994).

The process of updating the base file against which content differences are calculated. The base file is stored both on the application appliance server and on the end user's system.

The action of changing the time series history of an index to allow for direct comparisons with another index. Determined by dividing every value in the index series by the same number. i.e. a history of the FTSE 100 that started in 2002 at a value of 5525 can be rebased to 100 at the start of 2002 by dividing every value in the history of 55.25.

To ensure that capital gains tax is not paid on any inflation linked increase in the value of an asset, the purchase price is index linked from date of purchase to date of disposal. Where the asset was acquired before 01.03.1982, the purchase price is taken to be the market value as at that date; this is the rebasing - rebasing for indexation purposes.