When the flower is sessile the bracts are often applied closely to the calyx, and may thus be confounded with it, as in the order Malvaceae and species of Dianthus and winter aconite (Eranthis), where they have received the name of epicalyx or calyculus.
In some Rosaceous plants an epicalyx is present, due to the formation of stipulary structures by the sepals.
In Potentilla and allied genera an epicalyx is formed by the development of stipules from the sepals, which form an apparent outer calyx, the parts of which alternate with the true sepals.
In Malvaceae an epicalyx is formed by the bracteoles.
The bracts on the flower-stalk are either small and scattered or large and leafy, and then placed near the flower, forming a sort of outer calyx or epicalyx.