The following information is relevant to the financial statements of Kyrnnie Co for the year ended 30 June 20X7.
(1) An investment in the shares in Credoph Co was made on 1 July 20X6 at a cost of \$16.8m. The shareholding is insignificant. No specific election was made on this investment.
(2) \$1m 5% five-year loan notes were issued at par on 1 July 20X6, incurring issue costs of \$42,000. The effective interest rate is 6%. Interest is paid annually in arrears.
(3) Kyrnnie Co purchased its head office for \$17m on 1 July 20X1, when it had a useful life of 40 years. To date, the head office has been measured using the cost model but the head office will be measured using the revaluation model from 30 June 20X7.
Which of the following options correctly lists Kyrnnie Co's financial instruments in accordance with IFRS 9 Financial Instruments?
o Investment in Credoph Co, loan notes and Kyrnnie Co's head office
o Kyrnnie Co's head office and loan notes only
o Investment in Credoph Co and loan notes only
o Investment in Credoph Co and Kyrnnie Co's head office only