Some examples and use cases from the internet:

Some examples and use cases from the internet:

• If an embedded derivative is separated, the host contract shall be accounted for in accordance with the appropriate Standards.
• The carrying amounts of the embedded derivatives separated from these host contracts, in accordance with the relevant accounting framework, shall be reported in templates 10 and 11.
• when such additional works or services cannot be technically or economically separated from the original contract without major inconvenience to the contracting authorities,
• An entity shall assess whether an embedded derivative is required to be separated from the host contract and accounted for as a derivative when the entity first becomes a party to the contract.
• for contracts for the supply of additional goods and services or for ancillary building works which, technically, cannot be separated from their main contract.
• assessment of whether an embedded derivative should be separated from the host contract in accordance with IAS 39 (which is a matter of classification as this IFRS uses that term).
• Such designation may be used whether paragraph 11 requires the embedded derivatives to be separated from the host contract or prohibits such separation.

• Contracts may not be split with the purpose of restricting the choice of eligible costs by the bidder.
• linked and unit
• In cases where the services covered by points 1 and 2 are split up into several contracts, it is the total cost of the services that must be taken into consideration in application of this Article.
• Number of contracts awarded (where an award has been split between more than one supplier).
• Competent authorities should not be permitted to split up contracts or networks in order to avoid tendering.
• Lines of business 'Index
• linked insurance', 'Other life insurance' and 'Health insurance' are split between 'Contracts without options and guarantees' and 'Contracts with options or guarantees'.
• The estimated value of a contract may not be determined with a view to evading the requirements laid down in these Provisions, nor may a contract be split up for that purpose.