AASB 107/IAS 7 Encourages, but Does NOT Require, the Disclosure

AASB 107/IAS 7 encourages, but does NOT require, the disclosure of:
I - The amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments, indicating any restrictions on the use of these facilities.
II - The aggregate amount of cash flows that represent increases in operating capacity separately from those cash flows that are required to maintain operating capacity.
III - The amount of the cash flows arising from the operating, investing and financing activities of each reportable segment.
IV - The name(s) of the entity's bankers.

A) I, II and IV.
B) II, III and IV.
C) I, III and IV.
D) I, II and III.