On January $1,2023,$ Ivanhoe Corp. issued $\backslash (\backslash$$ $1\mathrm{.}160\backslash )$ million of five$-$year, zero$-$interest$-$bearing notes along with warrants to buy $1\mathrm{.}09$ million common shares at $\backslash (\backslash$$ $20\backslash )$ per share. On January $1,2023,$ Ivanhoe had $9\mathrm{.}3$ million common shares outstanding and the market price was $\backslash (\backslash$$ $19\backslash )$ per share. Ivanhoe received $\backslash (\backslash$$ $1\mathrm{.}09\backslash )$ million for the notes and warrants. If offered alone, on January $1,2023,$ the notes would have been issued to yield $\backslash (9\backslash \%\backslash )$ to the creditor. Assume that the company follows IFRS.