Concept Introduction:
Statement of
1. Cash flow from Operating activities
2. Cash flow from Investing activities
3. Cash flow from Financing activities
The cash flow from Operating activities section of the Cash flow statement can be prepared using the direct or indirect method. Under the direct method, all the operating cash flows are directly entered in the cash flow statement. Under the indirect method, the operating cash flows are calculated by making some adjustments in the net income.
To indicate: The amount of repayment of the long-term borrowing and debentures by Samsung for the year ended Dec. 31, 2015.
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