Accretive

英文名稱：Accretive 中文名稱：增值性
指收購行動可爲公司的每股盈余（EPS）帶來增長，原意是透過並購達到擴張的目的。
e.g. The company said that it expects the transaction to deliver annual pre-tax synergies of $750-800 million and expects it to be EPS accretive in the first-half after closing.
The process of accretion, which is the growth or increase by gradual addition, in finance and general nomenclature. An acquisition is considered accretive if it adds to earnings per share. 
      
In corporate finance, accretive acquisitions of assets or businesses will add more value than the cost of the acquisition, either immediately or over time. In fixed-income investments, the term refers to the increase in value attributable to interest accrued but not paid (discounted bonds, for example, earn interest through accretion until maturity).