- Accretive Acquisition An acquisition that will increase the acquiring company's EPS.
- Dilutive Acquisition An acquisition that will decrease the acquiring company's EPS.
- Takeover When an acquiring company makes a bid for an acquiree. If the target company is publicly traded, the acquiring company will make an offer for the outstanding shares.
- This allows the acquiring company to take a "stepped-up" tax basis in the target's assets, which generates larger tax deductions, and in turn increases acquirer cash flow.
- "We have a good on-hand, and a reasonable price, but this can not be realized in the market, by acquiring companies issuing bonds the same high price.