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.
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.
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.