$.$ How should long$-$term debt be reported if it matures within one year and the company has arranged, before its current year end, to convert the debt into shares?

a$)$ as non$-$current and accompanied with a note explaining the method to be used in its liquidation

b$)$ in a special section between liabilities and shareholders' equity

c$)$ as non$-$current

d$)$ as a current liability