cash flow - query

It should be reflected under the head of 'CASH FLOW FROM FINANCING ACTIVITY' as it the reduction of pertners' capital.

It should be shown under Cash flow from financing activity.

It should b shown under CASH FLOW FROM FINANCING ACTIVITIES

Under Financing Activities

just remember  that  activity<with involvement of cash> relating to finance which reduces\increases firm's capital<finance>,are enterd under the head CASH FLOW FROM FINANCING ACTIVITY.