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English to Spanish translations [PRO] Bus/Financial - Finance (general)
English term or phrase:trigger
"The Emerging Issues Task Force of the Financial Accounting Standards Board has finalized a rule regarding the accounting treatment of convertible debentures, which have contingent conversion triggers, such as the 3.125% Convertible Senior Notes issued by BankUnited in February 2004. The rule, which becomes effective for periods ending after December 15, 2004 requires that issuers include the number of shares into which the debentures could be converted, when calculating diluted earnings per share, even though the triggers may not yet have been reached."