A new model for formation of deep magnetic drop-outs (magnetic holes) observed in the vicinity of comets, the Earth's magnetosphere and other planets is proposed. The model is based on the perpendicular plasma pressure balance condition and drift-kinetic equation for the ion distribution function as the starting point. In contrast to the previous studies we do not rely upon the reductive perturbation method and kinetic effects have been included in the model at all stages. It is shown that mirror instability which is responsible for the formation of magnetic holes, possesses explosive behaviour. However, this process is rapidly terminated and reaches the saturated state with formation of stationary solutions in the form of solitons and cnoidal waves.
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