Level 2 Upgrade question

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One of my players asked me if the cards (containing upgrade info to move characters from level 1 into level 2) assumed that certain items found by the party when to specific characters? Or do the characters get the bonuses list on the upgrade card and those from the specific items that they ended up gaining from the encounters?
I don't recall seeing the answer to this in the materials that we recieved & wanted to be certain that the PCs have the correct stats.
If anyone can itemize the bonuses & where they actually come from &/or belong, then I will know how to adjust for our specific group based on loot distribution.

Thanks in advance,
-Vin
Links that I find very useful, will be added here. http://community.wizards.com/vinciente/blog/2010/02/24/useful_damp;d_pageslinks
The details for the two items (amulet and spear) aren't applied to any of the characters.

However, all of the characters have had an additional +1 added to their attack & damage rolls using the "inherent bonus" system, it's mentioned in the booklet for chapter 2 somewhere around page 5.

What this means, amongst other things, is that anyone who does get a +1 implement or weapon doesn't add the bonuses to attack & damage, though the critical bonus and any properties still apply.