Consider the following independent scenarios:

Scenario A Tomkin Inc. sells 6% convertible bonds for $1,080,000 that are due in 10 years. The market interest rate is 8%. Each $1,000 bond is convertible into 50 common shares, at the option of the investor. Shareholders must notify Tomkin of their option to convert the shares on or before 15 June or 15 December each year. Interest payments are made semi-annually on 30 June and 30 December.

Scenario B Rolkar Corporation issues 7%, 5-year bonds with detachable stock warrants. The warrants are issued for $112,000. Each $1,000 bond has 5 warrants attached to it. The warrant entitles the holder to purchase one common share of Rolkar for $22 each. After issuance, the warrants are trading for $12 per share.

Scenario C Plaid Inc. enters into a contract to purchase 3,000 shares of Stripes Ltd. for $40 per share in 120 days. The current fair value of Stripes Ltd. shares is $35. Plaid Ltd. does not apply hedge accounting.

Required:
List the data that would need to be collected and maintained relating to each type of instrument.