What is a bifurcation of marital status?
The word bifurcate is synonymous with the words “split” and “divide.” Thus, a bifurcation in a divorce case takes the issue of marital status and splits it from all of the other divorce issues, such as the issues of spousal support, child custody and visitation, child support, and property division.
Where does bifurcation occur?
Global Bifurcation. Global bifurcations occur when “larger” invariant sets, such as periodic orbits, collide with equilibria. This causes changes in the topology of the trajectories in the phase space which cannot be confined to a small neighborhood, as is the case with local bifurcations.
What bifurcation means?
1a : the point or area at which something divides into two branches or parts : the point at which bifurcating occurs Inflammation may occlude the bifurcation of the trachea.
What is an example of bifurcation?
A local bifurcation occurs when a parameter change causes the stability of an equilibrium (or fixed point) to change. If the eigenvalue is equal to −1, it is a period-doubling (or flip) bifurcation, and otherwise, it is a Hopf bifurcation. Examples of local bifurcations include: Saddle-node (fold) bifurcation.
What is a bifurcation fingerprint?
In the biometric process of fingerscanning, a bifurcation is a point in a finger image at which two ridges meet. Bifurcations have the appearance of branch points between curved lines. When a set of finger images is obtained from an individual, the number of minutiae is recorded for each finger.
What is bifurcation accounting?
Bifurcation is the splitting of a larger whole or main body into two smaller and separate units. Bifurcation can occur when one company divides into two separate divisions, thereby creating two new companies that can each sell or issue shares to stockholders.
What is an imbedded derivative?
An embedded derivative as a component of a hybrid (combined) financial instrument that also includes a non-derivative host contract. Some of the cash flows of the combined instrument vary in a way similar to a stand-alone derivative. An example is the conversion option in convertible debt.
What are examples of embedded derivatives?
7.11 Further examples of embedded derivatives in issued host debt contracts
| Type of instrument | Embedded derivative |
|---|---|
| Inflation bond | Inflation-linked swap with embedded floor |
| Specific equity-linked bond | Series of forward contracts or option contracts |
| Dual currency bond | Foreign currency forward |
Which embedded derivative should not be accounted for separately?
Embedded derivatives are not separated for accounting purposes if the non-derivative host is a financial asset within the scope of IFRS 9 (IFRS 9.4. 3.2), i.e. the classification criteria of IFRS 9 are applied to the financial asset as a whole.
Is an embedded derivative accounted for separately?
If the embedded derivative must be separated from the host contract, then the embedded derivative should be recorded separately on the balance sheet at fair value, with any changes in fair value immediately recorded in earnings (unless it is part of qualified hedging transaction).
What is an embedded feature?
For accounting purposes, an embedded feature is any feature that introduces variability into a contract with otherwise fixed terms. The contract can be anything, really…a loan, a share of stock, a lease, an insurance policy or any other agreement entered into by two parties.
Are Warrants embedded derivatives?
Freestanding warrants are generally considered to be derivatives, and embedded conversion features may be classified as derivatives if they can theoretically be separated from the overall contract.