Which of the following is not classified as a financing cash flow AASB 107? The sale of shares that have been held as an investment Repayment of bank loans Dividends paid to shareholders The issue of shares by a company to raise capital PPE ASB 138 provides that the development cost: is subject to impairment review annually O is to be amortised from the time the asset is available for use and shall reflect the consumption of the economic benefits is to be amortised from the time when the cost can be estimated reliably should be amortised on a straight-line basis over a period of no more than 20 years