Air France Case

Air France KLM, A franco-dutch company, prepares its financial statements according to International Financial reporting standards. AF;s financial statements and disclosures notes for the year ended December 31, 2015 are provided in connect. This material is also available under the Finance link at the companys website. ( www.airfranceklm-finance.com)

Required:

What are the primary classification into which AFs cash inflows and cash outflows are separated? Is this classification the same as or different from cash flow statements prepared in accordance with US GAAP?

How are cash inflows from dividends and interest and cash outflows for dividends and interest classified in AFs cash flow statements? Is this classification the same as or different from cash flow statements prepared in accordance with US GAAP?