Bifurcate: Difference between revisions

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imported>Doug Williamson
(Create the page. Source: The Treasurer, December 2016, p 35.)
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Revision as of 17:17, 11 December 2016

1. Financial reporting

To split into two parts for the purpose of accounting separately for each part.

For example, an underlying borrowing and an embedded derivative instrument.


2.

To split into two parts for any other purpose.


See also