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【多选题】
2X16年12月1日,甲公司发行面值总额为2000万元的可转换债券,期限为5年,到期前债券持有人有权随时按每张面值1000元的债券转换50股的转股价格,将持有的债券转换为甲公司的普通股。根据这一转换条款,甲公司有可能在12个月内予以清偿。2X16年12月31日,甲公司持有两家公司的股票投资,其中对乙公司投资分类为交易性金融资产,公允价值为600万元,拟于2X17年6月30日出售;对丙公司投资分类为可供出售金融资产,公允价值为1800万元,该投资预计将在1年内出售。下列各项关于甲公司2X16年度财务报表资产、负债项目列报的表述中,正确的有()。
A.
可转换债券的负债成分应作为非流动负债列报
B.
交易性金融资产应作为流动资产列报
C.
可供出售金融资产应作为流动资产列报
D.
可供出售金融资产应作为非流动资产列报
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