Cost of carry represents the net cost of theoretically holding the underlying asset until a Futures contract’s expiry, primarily reflecting the interest cost of capital tied up over that period, minus any dividends expected during the holding period (for stock Futures).
Theoretical Futures Price ≈ Spot Price + Cost of Carry
Related Reading
See the full explanation with a worked convergence example in Futures Pricing Explained: Premium, Discount, and Cost of Carry.
