AASB 107/IAS 7 does not require, but encourages, the disclosure of: I. The name(s) of the entitys bankers.

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 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.

Select one:

a. II, III and IV.

b. I, II and III.

c. I, III and IV.

d. I, II and IV.

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