appears on tombstones, , with variants such as , which on a bilingual inscription from Tarragona may be equivalent to the Latin ("here is"), as proposed by Hübner. This was compared by Schuchardt (1907) with Basque “there is/stays”. The Iberian word , explained as something akin to “he made”, proposed to be linked with the Basque verb "make" The Iberian word explained as “money”, “coin” or “value”, proposed to be linked to Basque word (probably Proto-Basque *) meaning “value”, “payment”, “reward”. Numerals In 2005 Eduardo Orduña published a study showing some Iberian compounds that according to contextual data would appear to be Iberian numerals and show striking similarities with Basque numerals. The study was expanded upon by Joan Ferrer (2007 and 2009) based on terms found on coins, stating their value, and with new combinatorial and contextual data. The comparison proposes the following: The basis of this theory is better understood if we compare some of the attested Iberian compounds with Basque complex numbers (the dots denote morpheme boundaries and are not normally written in Basque; also note that the final in numbers 3 and 4 also occurs in bound forms in Basque i.e. and ): Even so, Orduña does not claim this comparison to be a proof of a family relation between Iberian and Basque, but rather owing to Iberian loanwords in the Basque language. In contrast, Ferrer believes that the similarities could be caused due to both the genetic relationship or the loan, but indicates that the loan of the entire system of numerals is rare (but has known to occur such as the case of Middle Chinese numeral being borrowed wholesale into Vietnamese, Japanese, Korean and Thai). Joseba Lakarra (2010) has rejected both hypotheses: loan or genetic relationship. Lakarra’s arguments focus almost exclusively on the field of Basque historical grammar, but also arguments, following de Hoz (1993) hypothesis, that the hypothesis of the borrowing has already turned out implausible due to the limited and remote extension of the territory where Iberian was spoken as first language in South-East Spain. Javier de Hoz (2011, pp. 196–198) considers plausible the internal contextual and combinatorial arguments that would support the hypothesis that these Iberian elements could be interpreted as numerals. In fact, concerning the specific values, he considers valid the proposed equivalences between Iberian with 'one' and between Iberian with 'half', according to the marks of value found in coins,