On February 10, 2011 Dinesh Limited (DL) entered into a contract for buying two lot of call option with product series ‘CA, Tata Steel (800), 600, April 2011, @ ₹30’ and sold one lot of put option with product series ‘PA, Ranbaxy (500), 560, April 2011, @ ₹40’. It also entered into a forward contract to buy 10,000 12% Bonds (series 2015) @ Rs 98 per bond for settlement in two months. Show how these are to be recognized.