Which of the following are criteria for determining whether an embedded derivative is required to be separated from its host contract and accounted for as a derivative financial instrument?

a. the economic characteristics and risks of the embedded derivative are not clearly and closely related to the economic characteristics and risks of the host contract.

b. the combined contract (i.e, the hybrid) is not remeasured at fair value under otherwise applicable generally accepted accounting principles (GAAP) with changes in fair value reported in earnings as they occur.

c. a separate instrument with the same terms as the embedded derivative would...be a derivative instrument

d. all of the above