About: Accretion (finance)

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In finance, the term accretion refers to a positive change in value following a transaction; it is applied in several contexts. When trading in bonds, accretion is the capital gain expected when a bond is bought at a discount to its par value, given that it is expected to mature at par. Accretion can be thought of as the antonym of amortization: see here also, Accreting swap vs Amortising swap.

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rdf:type	organisation
rdfs:label	Accretion (finance) (en)
rdfs:comment	In finance, the term accretion refers to a positive change in value following a transaction; it is applied in several contexts. When trading in bonds, accretion is the capital gain expected when a bond is bought at a discount to its par value, given that it is expected to mature at par. Accretion can be thought of as the antonym of amortization: see here also, Accreting swap vs Amortising swap. (en)
dcterms:subject	Bonds (finance) Bond valuation Corporate finance Embedded options Mergers and acquisitions Swaps (finance)
Wikipage page ID	1661211 (xsd:integer)
Wikipage revision ID	1114841123 (xsd:integer)
Link from a Wikipage to another Wikipage	Amortising swap Pro forma Mergers and acquisitions Corporate finance Par value Present value Pull to par Swap ratio Earnings per share Capital gain Diluted EPS Dilutive security Bonds (finance) Accounting Accreting swap Accretion/dilution analysis Accretion expense Bond valuation Corporate finance Embedded options Mergers and acquisitions Swaps (finance) Bond (finance) Finance Financial transaction Price-to-earnings ratio
sameAs	Accretion (finance) Accretion (finance) Accretion (finance)
dbp:wikiPageUsesTemplate	dbt:Investment-stub dbt:One_source
has abstract	In finance, the term accretion refers to a positive change in value following a transaction; it is applied in several contexts. When trading in bonds, accretion is the capital gain expected when a bond is bought at a discount to its par value, given that it is expected to mature at par. Accretion can be thought of as the antonym of amortization: see here also, Accreting swap vs Amortising swap. In a corporate finance context, accretion is essentially the actual value created after a particular transaction. A deal is earnings accretive if the acquirer's price-to-earnings ratio is greater than the target's price-to-earnings ratio, including the acquisition premium. Similarly, re mergers and acquisitions, accretion is referred to as the increase in a company's earnings per share on a pro forma basis following the transaction. (For example, if Company A has $1.00 earnings per share and after acquiring Company B, the combined company's earnings per share is $1.25, then the acquisition would be referred to as 25% accretive.) By contrast, a transaction is dilutive where the earnings per share decreases following the transaction.See: Accretion/dilution analysis, Diluted EPS, Dilutive security; Swap ratio. In accounting, an accretion expense is created when updating the present value (PV) of an instrument. (For example, if the present value of a liability was originally recognized at $650, which has a future value (FV) of $1000, then every year one must increase the PV of the liability as it comes closer to its FV. If the above liability, for example an asset retirement obligation, had a discount rate of 10%, the accretion expense in year 1 would be $65 and the PV of the liability at the end of year 1 would be $715.) Since the statement dates will not necessarily coincide with the anniversary dates of these commitments, the expense is prorated. (en)
gold:hypernym	Change
prov:wasDerivedFrom	wikipedia-en:Accretion_(finance)?oldid=1114841123&ns=0
page length (characters) of wiki page	2448 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Accretion_(finance)
is Link from a Wikipage to another Wikipage of	Conglomerate (company) Contingent value rights Swap ratio Accretion Dilutive security Joseph Jett Accretion/dilution analysis Accretion expense Asset retirement obligation
is Wikipage disambiguates of	Accretion
is foaf:primaryTopic of	wikipedia-en:Accretion_(finance)

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