Assertion: accretion | /r/UsedFor | refer to increase
Facets:
value: in a firm
type: LOCATION
value: due to an acquisition
type: CAUSE
Source sentences:
text: The earnings-per-share (EPS) ratio is defined as earnings available to common shareholders divided by average common shares outstanding, and accretion refers to an increase in a firm’s EPS due to an acquisition.
text: The accretion of discount refers to the increase in the value of a discounted security as its maturity date approaches.