Adidas AG is a global company that designs and markets sports and fitness products, including footwear, apparel, and accessories. Some of the items included in its recent annual consolidated statement of cash flows presented using the indirect method are listed here.

Indicate whether each item is disclosed in the Operating Activities, Investing Activities, or Financing Activities section of the statement or use Not Applicable if the item does not appear on the statement. (Note: This is the exact wording used on the actual statement.)

1. Dividends paid

2. Repayments of long-term debt

3. Depreciation and amortization

4. Proceeds from issuance of common stock to employees

5. [Change in] Accounts payable and accrued expenses

6. Cash collections from customers

7. Net repayments of notes payable to banks

8. Net income

9. Payments to acquire property and equipment

10. [Change in] Inventory

Operating Activities refers to cash-related activities resulting from the business's core day-to-day operations to make a profit.  

Investing Activities are those cash transactions related to Fixed Assets in the business as well as the transactions related to bonds and stocks of other companies or entities.

Financing Activities are done to raise money for the business. They include transactions related to the Equity (including dividends) and Debt of the company.

Classification of the items under the operating, financing, and investing activities.  

1. Dividends paidFINANCING ACTIVITY.

2. Repayments of long-term debtFINANCING ACTIVITY.

3. Depreciation and amortization OPERATING ACTIVITY.

4. Proceeds from issuance of common stock to employees FINANCING ACTIVITY.

5. [Change in] Accounts payable and accrued expenses OPERATING ACTIVITY.

6. Cash collections from customers Not Applicable because it is already taken care of in the changes in Accounts Receivables.

7. Net repayments of notes payable to banksFINANCING ACTIVITY.

8. Net incomeOPERATING ACTIVITY.

9. Payments to acquire property and equipment INVESTMENT ACTIVITY.

10. [Change in] Inventory OPERATING ACTIVITY.

To know more about the operating, financing, and investing activities, refer to the link below:

link

Please refer to Explanation

Explanation:

First some definitions.

Operating Activities in the Cash Flow Statement refers to cash related activities resulting from the business's core day to day operations to make profit. They include inventory, manufacturing and administrative activities.

Investing Activities on the other hand are those cash transactions related to Fixed Assets in the business as well as the transactions related to bonds and stocks of other companies or entities.

Financing Activities deal with cash Transactions related to raising money for the business. They include transactions related to the Equity (including dividends) and Debt of the company.

Classifying them therefore,

1. Dividends paid. FINANCING ACTIVITY.

2. Repayments of long-term debt. FINANCING ACTIVITY.

3. Depreciation and amortization. OPERATING ACTIVITY.

4. Proceeds from issuance of common stock to employees. FINANCING ACTIVITY.

5. [Change in] Accounts payable and accrued expenses. OPERATING ACTIVITY.

6. Cash collections from customers. Not Applicable because it is already taken care of in the changes in Accounts Receivables.

7. Net repayments of notes payable to banks. FINANCING ACTIVITY.

8. Net income. OPERATING ACTIVITY.

9. Payments to acquire property and equipment. INVESTMENT ACTIVITY.

10. [Change in] Inventory. OPERATING ACTIVITY.