The equation f(x,y) = x2 + y2 – 1 = 0 defines y implicitly in terms of x. At any point of the circle, except (±1,0), the curve can be locally defined as a graph, either or But this is not possible when x = ±1, as the derivative dx/dy is zero. More generally, when a dependent variable y is implicitly related to independent variables x1,x2,…,xk by f(x1,x2,…,xk,y) = 0, then y can be written as a graph y = g(x1,x2,…,xk), local to a point p, if ∂f/∂y(p) ≠ 0. The theorem more generally applies when m dependent variables yi are implicitly defined in terms of n independent variables xi by m equations fi, in which case the Jacobian (∂fi/∂yj) must be invertible.