A risk analyst is asked to prepare a BIS credit risk report based on accounting data. He receives a report that shows the mark-to-market value of the following instruments by client: Interest Rate Caps Bought, Interest Rate Caps Sold, Interest Rate Swaps. The analysts system contains the following additional information: I. The average time to maturity calculated for all instruments. II. The presence or absence of a netting agreement. III. The amount of add-on [for each instrument]. IV. The credit rating of the client. Which items does the analyst need in order to create the report? Select one: a. I and IV only b. II and III and IV c. II and III only d. All possibilities I, II, III, and IV are correct