At the end of convertible bond maturity, which of the following statement is true? a. The liability component will never be recognised in share capital. b. When convertible bonds are not converted, the liability component will be recognised in share capital. C. When convertible bonds are converted, the equity component will be recognised in share capital. d. When convertible bonds are not converted, the liability component will be recognised in retained earnings. When convertible bonds are converted, the equity component will be recognised in retained earnings. e