Samsung UA40ES7 E-Manual page 665

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Using the ARC function
You can listen to sound 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
Receiver
(HDMI-CEC)
Receiver
receiver.
screen
→ Receiver). Then select
and set to On.
(System
Anynet+

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