Samsung UA40ES6200R E-Manual page 593

You can listen to sound from the TV
through a receiver connected using
an HDMI cable without connecting
a separate optical cable. To listen to
sound through a receiver using the ARC
function, go to
→
Anynet+ (HDMI-CEC)
Then select
N
To use the ARC function, a receiver
which supports the HDMI-CEC and
ARC features must be connected to
Receiver
Receiver
screen
→ Receiver).
and set to On.
(System