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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
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context, accretion is essentially the actual value created after a particular transaction. A deal is earnings accretive if the acquirer's
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expected when a bond is bought at a discount to its
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