The process of isolating and separating a certain component of an instrument in order to account for both separately. An...

The splitting, or treatment, of specific, purported debt instruments into/ as part debt and part equity. For example, the so-called...

The splitting of an entity's equity into two smaller and standalone bases. In a corresponding context, bifurcation also refers to...

An equity issuer's capitalization of its equity via two different types of security in order to attain optimal (maximum) share...

A financial instrument that is embedded with certain types of derivatives (embedded derivatives). The instrument plays host to the embedded...