问题如下：
A conversion of a face value $1 million convertible bond for $1 million of common stock would most likely be:
选项：
A. reported as a $1 million investing cash inflow and outflow.
B. reported as a $1 million financing cash outflow and inflow.
C. reported as supplementary information to the cash flow statement.
解释：
C is correct.
Non-cash transactions, if significant, are reported as supplementary information, not in the investing or financing sections of the cash flow statement.
解析：1 million可转债转换成了1 million普通股，这个交易没有现金的收付，所以A和B都不对。重大性的non-cash transaction，包括可转换债转换为股票这种事件，会计准则要求公司是要在补充信息中披露的，所以C正确。
老师，这道题目是不是1million只是cff inflow的两种形式，债是debt issued ，转股后相当于stock issued
