accretion

accretion
The process of making incremental, periodic increases in the book or carrying value of an asset. For example, when a bond is purchased at a price below 100, the difference between the purchase price and the par value, the discount, is accreted. Discounts are usually accreted in roughly equal amounts that completely eliminate the discount by the time that the bond has matured, or by the call date, if applicable. American Banker Glossary
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(of a discount)
In portfolio accounting, a straight-line accumulation of capital gains on a discount bond in anticipation of receipt of par at maturity. Bloomberg Financial Dictionary

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accretion ac‧cre‧tion [əˈkriːʆn] noun [countable, uncountable]
a slow, gradual increase in an amount, level, value etc:

• We will solve our trade problem not by big contracts, but by an accretion of hundreds of smaller deals.

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   An increase in the notional principal amount of a financial insrument over its life. For example the accounting of capital gains on a bond, bought at a discount, in anticipation of receipt of its full value at maturity.
   ► See also Amortization.

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accretion UK US /əˈkriːʃən/ noun [C or U] FORMAL
a gradual increase in the amount, level, or value of something: accretion of sth »

All that matters is the quiet accretion of wealth and the dedicated pursuit of commerce.


Financial and business terms. 2012.

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Synonyms:
(by accession of parts), , / , / (of soil, as at the mouth of a river)


Look at other dictionaries:

  • Accretion — Accrétion L’accrétion désigne en astrophysique, en géologie, en médecine et en météorologie la constitution et l accroissement d un corps, d une structure ou d un objet par apport et/ou agglomération de matière, généralement en surface ou en… …   Wikipédia en Français

  • accrétion — [ akresjɔ̃ ] n. f. • 1751; lat. accretio ♦ Sc. Processus d agglomération d éléments inorganiques, solides ou fluides. Accrétion de nuages, de dunes, de planètes. ● accrétion nom féminin (latin médiéval accretio, action d augmenter) Capture de… …   Encyclopédie Universelle

  • accretion — ac·cre·tion /ə krē shən/ n 1: the process or a result of growth or enlargement: as a: the increase or extension of the boundaries of land or the consequent acquisition of land accruing to the owner by the gradual or imperceptible action of… …   Law dictionary

  • Accretion — may refer to:*Accretion (finance), predictable changes in the price of certain securitiesAccretion in scienceIn science, accretion is a process in which the size of something gradually increases by steady addition of smaller parts. This term is… …   Wikipedia

  • accretion — ac*cre tion ([a^]k*kr[=e] sh[u^]n), n. [L. accretio, fr. accrescere to increase. Cf. {Crescent}, {Increase}, {Accrue}.] [1913 Webster] 1. The act of increasing by natural growth; esp. the increase of organic bodies by the internal accession of… …   The Collaborative International Dictionary of English

  • accretion — [ə krē′shən] n. [L accretio < accrescere, to increase < ad , to + crescere, to grow: see CRESCENT] 1. growth in size, esp. by addition or accumulation 2. a growing together of parts normally separate 3. accumulated matter [the accretion of… …   English World dictionary

  • Accretion —   [æ kriːʃn, englisch »Zuwachs«], Astronomie: die Akkretion …   Universal-Lexikon

  • accretion — (n.) 1610s, from L. accretionem (nom. accretio) an increasing, a growing larger (e.g. of the waxing moon), noun of action from pp. stem of accrescere, from ad to (see AD (Cf. ad )) + crescere grow (see CRESCENT (Cf. crescent)) …   Etymology dictionary

  • accretion — *addition, increment, accession Analogous words: adjunct, *appendage: adhesion, cohesion (see corresponding verbs at STICK): increase, augmentation, enlargement (see corresponding verbs at INCREASE) Contrasted words: diminution, dwindling,… …   New Dictionary of Synonyms

  • accretion — [n] gradual growth, addition accession, accumulation, augmentation, build up, increase, increment, raise, rise; concept 780 Ant. decrease, deduction, shrinkage …   New thesaurus

  • accretion — ► NOUN 1) growth or increase by gradual accumulation. 2) a thing formed or added in this way …   English terms dictionary

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