market prices for feed ingredients remain volatile . consequently , there can be no assurance that our feed ingredients prices will not increase materially and that such increases would not negatively impact our financial position , results of operations and cash flow . the following table compares the highest and lowest prices reached on nearby futures for one bushel of corn and one ton of soybean meal during the current year and previous two years : replace_table_token_10_th we purchase derivative financial instruments , specifically exchange-traded futures and options , in an attempt to mitigate price risk related to our anticipated consumption of commodity inputs such as corn , soybean meal , sorghum , wheat , soybean oil and natural gas . we will sometimes take a short position on a derivative instrument to minimize the impact of a commodity 's price volatility on our operating results . we will also occasionally purchase derivative financial instruments in an attempt to mitigate currency exchange rate exposure related to the financial statements of our mexico operations that are denominated in mexican pesos . we do not designate derivative financial instruments that we purchase to mitigate commodity purchase or currency exchange rate exposures as cash flow hedges ; therefore , we recognize changes in the fair value of these derivative financial instruments immediately in earnings . we recognized $ 21.8 million , $ 16.1 million and $ 25.1 million in net gains related to changes in the fair value of derivative financial instruments during 2015 , 2014 and 2013. although changes in the market price paid for feed ingredients impact cash outlays at the time we purchase the ingredients , such changes do not immediately impact cost of sales . the cost of feed ingredients is recognized in cost of sales , on a first-in-first-out basis , at the same time that the sales of the chickens that consume the feed grains are recognized . thus , there is a lag between the time cash is paid for feed ingredients and the time the cost of such feed ingredients is reported in cost of goods sold . for example , corn delivered to a feed mill and paid for one week might be used to manufacture feed the following week . however , the chickens that eat that feed might not be processed and sold for another 42 to 63 days , and only at that time will the costs of the feed consumed by the chicken become included in cost of goods sold . commodities such as corn , soybean meal , sorghum , wheat and soybean oil are actively traded through various exchanges with future market prices quoted on a daily basis . these quoted market prices , although a good indicator of the commodity 's base price , do not represent the final price for which we can purchase these commodities . there are several components in addition to the quoted market price , such as freight , storage and seller premiums , that are included in the final price that we pay for grain . although changes in quoted market prices may be a good indicator of the commodity 's base price , the components mentioned above may have a significant impact on the total change in grain costs recognized from period to period . 28 market prices for chicken products are currently at levels sufficient to offset the costs of feed ingredients . however , there can be no assurance that chicken prices will not decrease due to such factors as competition from other proteins and substitutions by consumers of non-protein foods because of uncertainty surrounding the general economy and unemployment . recent developments tyson mexico acquisition . on june 29 , 2015 , we acquired tyson mexico from tyson foods , inc. and certain of its subsidiaries for cash . tyson mexico is a vertically integrated poultry business based in gomez palacio , durango , mexico . the acquired business has a production capacity of three million birds per week in its three plants and currently employs more than 4,500 people in its plants , offices and seven distribution centers . the acquisition further strengthens our strategic position in the mexico chicken market . we expect to maintain these operations working to capacity with the existing workforce . we plan to keep all current labor contracts in place . the results of operations of the acquired business since june 29 , 2015 are included in the our consolidated statements of operations in this annual report . net sales generated by the acquired business from the acquisition date through december 27 , 2015 totaled $ 250.6 million . the acquired business incurred a net loss from the acquisition date through december 27 , 2015 totaling $ 13.7 million . senior notes due 2025. on march 11 , 2015 , we completed a sale of $ 500.0 million aggregate principal amount of our 5.75 % senior notes due 2025 ( the “ senior notes ” ) . we used the net proceeds from the sale of the senior notes to repay $ 350.0 million and $ 150.0 million of the term loan indebtedness under the u.s. credit facility on march 12 , 2015 and april 22 , 2015 , respectively . for additional information regarding the senior notes due 2025 , see “ - liquidity and capital resources - long-term debt and other borrowing arrangements - senior notes . ” amended and restated u.s. credit facility . on february 11 , 2015 , we and certain of our subsidiaries entered into a second amended and restated credit agreement ( the “ u.s . credit facility ” ) with coöperatieve centrale raiffeisen-boerenleenbank b.a . , rabobank nederland , new york branch ( “ rabobank ” ) , as administrative agent , and the other lenders party thereto . story_separator_special_tag consolidated interest expense decreased 5.6 % to $ 82.1 million in 2014 from $ 87.0 million in 2013 primarily because of decreased average borrowings of $ 526.7 million in 2014 , compared to $ 990.5 million in 2013 , and a decrease in the weighted average interest rate to 6.45 % in 2014 , from 7.10 % in 2013. as a percent of net sales , interest expense in 2014 and 2013 was 0.96 % and 1.03 % . respectively . income taxes . our consolidated income tax expense in 2014 was $ 390.9 million , compared to income tax expense of $ 24.2 million in 2013. the income tax expense in 2014 resulted primarily from an increase in income partially offset by decreases in valuation allowance and reserves for unrecognized tax benefits during 2013 . 35 liquidity and capital resources the following table presents our available sources of liquidity as of december 27 , 2015 : source of liquidity ( a ) facility amount amount outstanding available ( in millions ) cash and cash equivalents $ — $ — $ 439.6 story_separator_special_tag facility . off-balance sheet arrangements we maintain operating leases for various types of equipment , some of which contain residual value guarantees for the market value of assets at the end of the term of the lease . the terms of the lease maturities range from one to ten years . we estimate the maximum potential amount of the residual value guarantees is approximately $ 8.0 million ; however , the actual amount would be offset by any recoverable amount based on the fair market value of the underlying leased assets . no liability has been recorded related to this contingency as the likelihood of payments under these guarantees is not considered to be probable , and the fair value of the guarantees is immaterial . we historically have not experienced significant payments under similar residual guarantees . we are a party to many routine contracts in which we provide general indemnities in the normal course of business to third parties for various risks . among other considerations , we have not recorded a liability for any of these indemnities as , based 37 upon the likelihood of payment , the fair value of such indemnities would not have a material impact on our financial condition , results of operations and cash flows . capital expenditures we anticipate spending between $ 180.0 million and $ 200.0 million on the acquisition of property , plant and equipment in 2016. capital expenditures will primarily be incurred to improve efficiencies and reduce costs . we expect to fund these capital expenditures with cash flow from operations and proceeds from the revolving lines of credit under our various debt facilities . indefinite reinvestment of foreign subsidiaries ' undistributed earnings we have determined that the undistributed earnings of our mexico and puerto rico subsidiaries will be indefinitely reinvested and not distributed to the u.s. the undistributed earnings of our mexico , and puerto rico subsidiaries totaled $ 508.1 million and $ 17.8 million , respectively , at december 27 , 2015. contractual obligations in addition to our debt commitments at december 27 , 2015 , we had other commitments and contractual obligations that obligate us to make specified payments in the future . the following table summarizes the total amounts due as of december 27 , 2015 , under all debt agreements , commitments and other contractual obligations . the table indicates the years in which payments are due under the contractual obligations . replace_table_token_27_th ( a ) the total amount of unrecognized tax benefits at december 27 , 2015 was $ 17.1 million . we did not include this amount in the contractual obligations table above as reasonable estimates can not be made at this time of the amounts or timing of future cash outflows . ( b ) long-term debt is presented at face value and excludes $ 20.1 million in letters of credit outstanding related to normal business transactions . ( c ) interest expense in the table above assumes the continuation of interest rates and outstanding borrowings as of december 27 , 2015 . ( d ) includes agreements to purchase goods or services that are enforceable and legally binding on us and that specify all significant terms , including fixed or minimum quantities to be purchased ; fixed , minimum , or variable price provisions ; and the approximate timing of the transaction . w e expect cash flows from operations , combined with availability under the u.s. credit facility , to provide sufficient liquidity to fund current obligations , projected working capital requirements , maturities of long-term debt and capital spending for at least the next twelve months . historical flow of funds fiscal year 2015 cash provided by operating activities was $ 976.8 million and $ 1.1 billion in 2015 and 2014 , respectively . the decrease in cash flows provided by operating activities was primarily from net income of $ 646.0 million for 2015 , as compared to net income of $ 711.4 million for 2014 , and changes in working capital ( excluding the impacts as a result of changes in foreign currency exchange rates ) . our net working capital position , which we define as current assets less current liabilities , decreased $ 238.9 million to a surplus of $ 899.2 million and a current ratio of 2.06 at december 27 , 2015 , compared to a surplus of $ 1.1 billion and a current ratio of 2.58 at december 28 , 2014. the decrease in working capital was caused by the generation of cash from operations . trade accounts and other receivables , including accounts receivable from related parties , decreased $ 32.5 million , or 8.5 % , to $ 351.7 million at december 27 , 2015 from $ 384.1 million at december 28 , 2014 due to a decrease in sales . 38 inventories increased $ 11.1 million

debt facilities : u.s. credit facility ( defined below ) 700.0 — 670.7 ( a ) mexico credit facility ( defined below ) 87.3 28.7 58.6 ( b ) ( a ) actual borrowings under the revolving loan commitment of our u.s. credit facility are subject to a borrowing base , which is a formula based on certain eligible inventory and eligible receivables . the borrowing base in effect at december 27 , 2015 was $ 690.8 million . availability under the u.s. credit facility is also reduced by our outstanding standby letters of credit . standby letters of credit outstanding at december 27 , 2015 totaled $ 20.1 million . ( b ) as of december 27 , 2015 , the u.s. dollar-equivalent of the amount available under the mexico credit facility ( as described below ) was $ 58.6 million . the mexico credit facility provides for a loan commitment of $ 1.5 billion mexican pesos . long-term debt and other borrowing arrangements senior and subordinated notes on march 11 , 2015 , we completed a sale of the senior notes . we used the net proceeds from the sale of the senior notes to repay $ 350.0 million and $ 150.0 million of the term loan indebtedness under the u.s. credit facility on march 12 , 2015 and april 22 , 2015 , respectively . the notes were sold to qualified institutional buyers pursuant to rule 144a under the securities act of 1933 , as amended , and outside the u.s. to non-u.s. persons pursuant to regulation s under the securities act . the senior notes are governed by , and were issued pursuant to , an indenture dated as of march 11 , 2015 by and among us , our guarantor subsidiary and wells fargo bank , national association , as trustee ( the “ indenture ” ) . the indenture provides , among other things , that the senior notes bear interest at a rate of 5.75 % per annum from the date of issuance until maturity , payable semi-annually in cash in arrears , beginning on september 15 , 2015. the senior notes are guaranteed on a senior unsecured basis by our guarantor subsidiary .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```debt facilities : u.s. credit facility ( defined below ) 700.0 — 670.7 ( a ) mexico credit facility ( defined below ) 87.3 28.7 58.6 ( b ) ( a ) actual borrowings under the revolving loan commitment of our u.s. credit facility are subject to a borrowing base , which is a formula based on certain eligible inventory and eligible receivables . the borrowing base in effect at december 27 , 2015 was $ 690.8 million . availability under the u.s. credit facility is also reduced by our outstanding standby letters of credit . standby letters of credit outstanding at december 27 , 2015 totaled $ 20.1 million . ( b ) as of december 27 , 2015 , the u.s. dollar-equivalent of the amount available under the mexico credit facility ( as described below ) was $ 58.6 million . the mexico credit facility provides for a loan commitment of $ 1.5 billion mexican pesos . long-term debt and other borrowing arrangements senior and subordinated notes on march 11 , 2015 , we completed a sale of the senior notes . we used the net proceeds from the sale of the senior notes to repay $ 350.0 million and $ 150.0 million of the term loan indebtedness under the u.s. credit facility on march 12 , 2015 and april 22 , 2015 , respectively . the notes were sold to qualified institutional buyers pursuant to rule 144a under the securities act of 1933 , as amended , and outside the u.s. to non-u.s. persons pursuant to regulation s under the securities act . the senior notes are governed by , and were issued pursuant to , an indenture dated as of march 11 , 2015 by and among us , our guarantor subsidiary and wells fargo bank , national association , as trustee ( the “ indenture ” ) . the indenture provides , among other things , that the senior notes bear interest at a rate of 5.75 % per annum from the date of issuance until maturity , payable semi-annually in cash in arrears , beginning on september 15 , 2015. the senior notes are guaranteed on a senior unsecured basis by our guarantor subsidiary .
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 Suspicious Activity Report : market prices for feed ingredients remain volatile . consequently , there can be no assurance that our feed ingredients prices will not increase materially and that such increases would not negatively impact our financial position , results of operations and cash flow . the following table compares the highest and lowest prices reached on nearby futures for one bushel of corn and one ton of soybean meal during the current year and previous two years : replace_table_token_10_th we purchase derivative financial instruments , specifically exchange-traded futures and options , in an attempt to mitigate price risk related to our anticipated consumption of commodity inputs such as corn , soybean meal , sorghum , wheat , soybean oil and natural gas . we will sometimes take a short position on a derivative instrument to minimize the impact of a commodity 's price volatility on our operating results . we will also occasionally purchase derivative financial instruments in an attempt to mitigate currency exchange rate exposure related to the financial statements of our mexico operations that are denominated in mexican pesos . we do not designate derivative financial instruments that we purchase to mitigate commodity purchase or currency exchange rate exposures as cash flow hedges ; therefore , we recognize changes in the fair value of these derivative financial instruments immediately in earnings . we recognized $ 21.8 million , $ 16.1 million and $ 25.1 million in net gains related to changes in the fair value of derivative financial instruments during 2015 , 2014 and 2013. although changes in the market price paid for feed ingredients impact cash outlays at the time we purchase the ingredients , such changes do not immediately impact cost of sales . the cost of feed ingredients is recognized in cost of sales , on a first-in-first-out basis , at the same time that the sales of the chickens that consume the feed grains are recognized . thus , there is a lag between the time cash is paid for feed ingredients and the time the cost of such feed ingredients is reported in cost of goods sold . for example , corn delivered to a feed mill and paid for one week might be used to manufacture feed the following week . however , the chickens that eat that feed might not be processed and sold for another 42 to 63 days , and only at that time will the costs of the feed consumed by the chicken become included in cost of goods sold . commodities such as corn , soybean meal , sorghum , wheat and soybean oil are actively traded through various exchanges with future market prices quoted on a daily basis . these quoted market prices , although a good indicator of the commodity 's base price , do not represent the final price for which we can purchase these commodities . there are several components in addition to the quoted market price , such as freight , storage and seller premiums , that are included in the final price that we pay for grain . although changes in quoted market prices may be a good indicator of the commodity 's base price , the components mentioned above may have a significant impact on the total change in grain costs recognized from period to period . 28 market prices for chicken products are currently at levels sufficient to offset the costs of feed ingredients . however , there can be no assurance that chicken prices will not decrease due to such factors as competition from other proteins and substitutions by consumers of non-protein foods because of uncertainty surrounding the general economy and unemployment . recent developments tyson mexico acquisition . on june 29 , 2015 , we acquired tyson mexico from tyson foods , inc. and certain of its subsidiaries for cash . tyson mexico is a vertically integrated poultry business based in gomez palacio , durango , mexico . the acquired business has a production capacity of three million birds per week in its three plants and currently employs more than 4,500 people in its plants , offices and seven distribution centers . the acquisition further strengthens our strategic position in the mexico chicken market . we expect to maintain these operations working to capacity with the existing workforce . we plan to keep all current labor contracts in place . the results of operations of the acquired business since june 29 , 2015 are included in the our consolidated statements of operations in this annual report . net sales generated by the acquired business from the acquisition date through december 27 , 2015 totaled $ 250.6 million . the acquired business incurred a net loss from the acquisition date through december 27 , 2015 totaling $ 13.7 million . senior notes due 2025. on march 11 , 2015 , we completed a sale of $ 500.0 million aggregate principal amount of our 5.75 % senior notes due 2025 ( the “ senior notes ” ) . we used the net proceeds from the sale of the senior notes to repay $ 350.0 million and $ 150.0 million of the term loan indebtedness under the u.s. credit facility on march 12 , 2015 and april 22 , 2015 , respectively . for additional information regarding the senior notes due 2025 , see “ - liquidity and capital resources - long-term debt and other borrowing arrangements - senior notes . ” amended and restated u.s. credit facility . on february 11 , 2015 , we and certain of our subsidiaries entered into a second amended and restated credit agreement ( the “ u.s . credit facility ” ) with coöperatieve centrale raiffeisen-boerenleenbank b.a . , rabobank nederland , new york branch ( “ rabobank ” ) , as administrative agent , and the other lenders party thereto . story_separator_special_tag consolidated interest expense decreased 5.6 % to $ 82.1 million in 2014 from $ 87.0 million in 2013 primarily because of decreased average borrowings of $ 526.7 million in 2014 , compared to $ 990.5 million in 2013 , and a decrease in the weighted average interest rate to 6.45 % in 2014 , from 7.10 % in 2013. as a percent of net sales , interest expense in 2014 and 2013 was 0.96 % and 1.03 % . respectively . income taxes . our consolidated income tax expense in 2014 was $ 390.9 million , compared to income tax expense of $ 24.2 million in 2013. the income tax expense in 2014 resulted primarily from an increase in income partially offset by decreases in valuation allowance and reserves for unrecognized tax benefits during 2013 . 35 liquidity and capital resources the following table presents our available sources of liquidity as of december 27 , 2015 : source of liquidity ( a ) facility amount amount outstanding available ( in millions ) cash and cash equivalents $ — $ — $ 439.6 story_separator_special_tag facility . off-balance sheet arrangements we maintain operating leases for various types of equipment , some of which contain residual value guarantees for the market value of assets at the end of the term of the lease . the terms of the lease maturities range from one to ten years . we estimate the maximum potential amount of the residual value guarantees is approximately $ 8.0 million ; however , the actual amount would be offset by any recoverable amount based on the fair market value of the underlying leased assets . no liability has been recorded related to this contingency as the likelihood of payments under these guarantees is not considered to be probable , and the fair value of the guarantees is immaterial . we historically have not experienced significant payments under similar residual guarantees . we are a party to many routine contracts in which we provide general indemnities in the normal course of business to third parties for various risks . among other considerations , we have not recorded a liability for any of these indemnities as , based 37 upon the likelihood of payment , the fair value of such indemnities would not have a material impact on our financial condition , results of operations and cash flows . capital expenditures we anticipate spending between $ 180.0 million and $ 200.0 million on the acquisition of property , plant and equipment in 2016. capital expenditures will primarily be incurred to improve efficiencies and reduce costs . we expect to fund these capital expenditures with cash flow from operations and proceeds from the revolving lines of credit under our various debt facilities . indefinite reinvestment of foreign subsidiaries ' undistributed earnings we have determined that the undistributed earnings of our mexico and puerto rico subsidiaries will be indefinitely reinvested and not distributed to the u.s. the undistributed earnings of our mexico , and puerto rico subsidiaries totaled $ 508.1 million and $ 17.8 million , respectively , at december 27 , 2015. contractual obligations in addition to our debt commitments at december 27 , 2015 , we had other commitments and contractual obligations that obligate us to make specified payments in the future . the following table summarizes the total amounts due as of december 27 , 2015 , under all debt agreements , commitments and other contractual obligations . the table indicates the years in which payments are due under the contractual obligations . replace_table_token_27_th ( a ) the total amount of unrecognized tax benefits at december 27 , 2015 was $ 17.1 million . we did not include this amount in the contractual obligations table above as reasonable estimates can not be made at this time of the amounts or timing of future cash outflows . ( b ) long-term debt is presented at face value and excludes $ 20.1 million in letters of credit outstanding related to normal business transactions . ( c ) interest expense in the table above assumes the continuation of interest rates and outstanding borrowings as of december 27 , 2015 . ( d ) includes agreements to purchase goods or services that are enforceable and legally binding on us and that specify all significant terms , including fixed or minimum quantities to be purchased ; fixed , minimum , or variable price provisions ; and the approximate timing of the transaction . w e expect cash flows from operations , combined with availability under the u.s. credit facility , to provide sufficient liquidity to fund current obligations , projected working capital requirements , maturities of long-term debt and capital spending for at least the next twelve months . historical flow of funds fiscal year 2015 cash provided by operating activities was $ 976.8 million and $ 1.1 billion in 2015 and 2014 , respectively . the decrease in cash flows provided by operating activities was primarily from net income of $ 646.0 million for 2015 , as compared to net income of $ 711.4 million for 2014 , and changes in working capital ( excluding the impacts as a result of changes in foreign currency exchange rates ) . our net working capital position , which we define as current assets less current liabilities , decreased $ 238.9 million to a surplus of $ 899.2 million and a current ratio of 2.06 at december 27 , 2015 , compared to a surplus of $ 1.1 billion and a current ratio of 2.58 at december 28 , 2014. the decrease in working capital was caused by the generation of cash from operations . trade accounts and other receivables , including accounts receivable from related parties , decreased $ 32.5 million , or 8.5 % , to $ 351.7 million at december 27 , 2015 from $ 384.1 million at december 28 , 2014 due to a decrease in sales . 38 inventories increased $ 11.1 million

