Where the embedded derivative instrument does not significantly change the cash flow of the mixed instrument;
嵌入衍生工具对混合工具的现金流量没有重大改变。
The embedded derivative instruments and the principal contract jointly form into a mixed instrument, e. g., the convertible company bonds, etc.
嵌入衍生工具与主合同构成混合工具，如可转换公司债券等。
Where it shares the same conditions with that of the embedded derivative instrument, and the independent instrument meets the requirements of the definition of derivative instrument.
与嵌入衍生工具条件相同，单独存在的工具符合衍生工具定义。
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