AASB 107 Encourages, but Does NOT Require, the Disclosure Of

AASB 107 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.