in analyzing business trends , management considers a variety of performance and financial measures , including comparable sales and comparable guest count growth , systemwide sales growth and returns . constant currency results exclude the effects of foreign currency translation and are calculated by translating current year results at prior year average exchange rates . management reviews and analyzes business results in constant currencies and bases certain incentive compensation plans on these results because we believe this better represents the company 's underlying business trends . comparable sales and comparable guest counts are key performance indicators used within the retail industry and are indicative of acceptance of the company 's initiatives as well as local economic and consumer trends . increases or decreases in comparable sales and comparable guest counts represent the percent change in sales and transactions , respectively , from the same period in the prior year for all restaurants in operation at least thirteen months , including those temporarily closed . some of the reasons restaurants may be temporarily closed include reimaging or remodeling , rebuilding , road construction and natural disasters . comparable sales exclude the impact of currency translation . mcdonald 's reports on a calendar basis and therefore the comparability of the same month , quarter and year with the corresponding period of the prior year will be impacted by the mix of days . the number of weekdays and weekend days in a given timeframe can have a positive or negative impact on comparable sales and guest counts . the company refers to these impacts as calendar shift/trading day adjustments . in addition , the timing of holidays can impact comparable sales and guest counts . these impacts vary geographically due to consumer spending patterns and have the greatest effect on monthly comparable sales and guest counts while the annual impacts are typically minimal . in 2008 , there was an incremental full day of sales and guest counts due to leap year . systemwide sales include sales at all restaurants , whether operated by the company or by franchisees . while franchised sales are not recorded as revenues by the company , management believes the information is important in understanding the company 's financial performance because these sales are the basis on which the company calculates and records franchised revenues and are indicative of the financial health of the franchisee base . 10 return on incremental invested capital ( roiic ) is a measure reviewed by management over one-year and three-year time periods to evaluate the overall profitability of the business units , the effectiveness of capital deployed and the future allocation of capital . the return is calculated by dividing the change in operating income plus depreciation and amortization ( numerator ) by the adjusted cash used for investing activities ( denominator ) , primarily capital expenditures . the calculation uses a constant average foreign exchange rate over the periods included in the calculation . strategic direction and financial performance the strength of the alignment among the company , its franchisees and suppliers ( collectively referred to as the system ) has been key to mcdonald 's success . this business model enables mcdonald 's to deliver consistent , locally-relevant restaurant experiences to customers and be an integral part of the communities we serve . in addition , it facilitates our ability to identify , implement and scale innovative ideas that meet customers ' changing needs and preferences . mcdonald 's customer-focused plan to winwhich concentrates on being better , not just biggerprovides a common framework for our global business yet allows for local adaptation . through the execution of initiatives surrounding the five elements of our plan to winpeople , products , place , price and promotionwe have enhanced the restaurant experience for customers worldwide and grown comparable sales and customer visits in each of the last seven years . this plan , combined with financial discipline , has delivered strong results for our shareholders . we have exceeded our long-term , constant currency financial targets of average annual systemwide sales growth of 3 % to 5 % ; average annual operating income growth of 6 % to 7 % ; and annual returns on incremental invested capital in the high teens every year since the plan 's implementation in 2003 , after adjusting for the loss in 2007 from the latin america developmental license transaction . given the size and scope of our global business , we believe these financial targets are realistic and sustainable over time , keeping us focused on making the best decisions for the long-term benefit of our system . in 2010 , we continued to enhance the customer experience by remaining focused on the company 's key global success factors of branded affordability , menu variety and beverage choice , convenience including daypart expansion , ongoing restaurant reinvestment and operations excellence . initiatives around these factors successfully resonated with consumers driving increases in sales and customer visits despite challenging economies and a contracting informal eating out ( ieo ) market in many countries . as a result , every area of the world contributed to 2010 global comparable sales and guest counts , which increased 5.0 % and 4.9 % , respectively . growth in comparable sales is driven by the system 's ability to optimize guest count growth , product mix shifts and menu price changes . pricing actions reflect local market conditions , with a view to preserving and improving margins , while continuing to drive guest counts and market share gains . in general , the goal is to achieve a balanced contribution of price and guest counts to comparable sales growth . in the u.s. , we grew sales , guest counts , market share and restaurant cash flow , with comparable sales increasing for the 8th consecutive year , rising 3.8 % in 2010. these positive results were achieved despite a declining ieo market . story_separator_special_tag in 2008 , net income and diluted earnings per common share were $ 4.3 billion and $ 3.76. results benefited by a $ 109 million or $ 0.09 per share after tax gain on the sale of the company 's minority ownership interest in pret a manger , reflected in gain on sale of investment . the company repurchased 37.8 million shares of its stock for nearly $ 2.7 billion in 2010 and 50.3 million shares of its stock for $ 2.9 billion in 2009 , driving reductions of over 2 % and 3 % of total shares outstanding , respectively , net of stock option exercises . revenues the company 's revenues consist of sales by company-operated restaurants and fees from restaurants operated by franchisees . revenues from conventional franchised restaurants include rent and royalties based on a percent of sales along with minimum rent payments , and initial fees . revenues from franchised restaurants that are licensed to affiliates and developmental licensees include a royalty based on a percent of sales , and generally include initial fees . over the past three years , the company has continued to optimize its restaurant ownership mix , cash flow and returns through its refranchising strategy . the shift to a greater percent- age of franchised restaurants negatively impacted consolidated revenues as company-operated sales shifted to franchised sales , where the company receives rent and or royalties based on a percent of sales . in 2010 , constant currency revenue growth was driven by positive comparable sales . the impact of refranchising on consolidated revenues lessened because the number of company-operated restaurants sold to franchisees has declined compared with 2009 and 2008 , in line with our overall strategy . in 2009 , constant currency revenue growth was driven by positive comparable sales and expansion , partly offset by the impact of refranchising in certain of the company 's major markets . revenues replace_table_token_6_th in the u.s. , revenues in 2010 and 2009 were positively impacted by the ongoing appeal of our iconic core products and the success of new products , as well as continued focus on everyday value and convenience . new products introduced in 2010 included mccafé frappés and smoothies as well as the angus snack wraps , while new products introduced in 2009 included mccafé premium coffees and the angus third pounder . refranchising activity negatively impacted revenue growth in both years . europe 's constant currency increases in revenues in 2010 and 2009 were primarily driven by comparable sales increases in the u.k. , france and russia ( which is entirely company-operated ) as well as expansion in russia . these increases were partly offset by the impact of refranchising activity , primarily in the u.k. in 2010 and the u.k. and germany in 2009. in apmea , the constant currency increase in revenues in 2010 was primarily driven by comparable sales increases in china , australia and most other markets . the 2009 increase was primarily driven by comparable sales increases in australia and most other asian markets , partly offset by negative comparable sales in china . in addition , expansion in china contributed to the increases in both years . 15 the following tables present comparable sales and systemwide sales increases/ ( decreases ) : comparable sales increases replace_table_token_7_th on a consolidated basis , comparable guest counts increased 4.9 % , 1.4 % and 3.1 % in 2010 , 2009 and 2008 , respectively . systemwide sales increases/ ( decreases ) replace_table_token_8_th franchised sales are not recorded as revenues by the company , but are the basis on which the company calculates and records franchised revenues and are indicative of the health of the franchisee base . the following table presents franchised sales and the related increases : franchised sales replace_table_token_9_th restaurant margins franchised margins franchised margin dollars represent revenues from franchised restaurants less the company 's occupancy costs ( rent and depreciation ) associated with those sites . franchised margin dollars represented about two-thirds of the combined restaurant margins in 2010 , 2009 and 2008. franchised margin dollars increased $ 479 million or 8 % ( 8 % in constant currencies ) in 2010 and $ 254 million or 4 % ( 7 % in constant currencies ) in 2009. positive comparable sales were the primary driver of the constant currency growth in franchise margin dollars in both years . refranchising activity also contributed to the constant currency growth in franchise margin dollars in 2009 and to a lesser extent in 2010. franchised margins replace_table_token_10_th in the u.s. , the franchised margin percent increase in 2010 was primarily due to positive comparable sales . the 2009 decrease was due to additional depreciation primarily related to the company 's investment in the beverage initiative , partly offset by positive comparable sales . europe 's franchised margin percent decreased in 2010 and 2009 as positive comparable sales were more than offset by higher occupancy expenses , the cost of strategic brand and sales building initiatives and the refranchising strategy . in apmea , the franchised margin percent decrease in 2010 was primarily driven by foreign currency translation , mostly due to the stronger australian dollar . the franchised margin percent in apmea and other countries & corporate is higher relative to the u.s. and europe due to a larger proportion of developmental licensed and or affiliated restaurants where the company receives royalty income with no corresponding occupancy costs . company-operated margins company-operated margin dollars represent sales by company-operated restaurants less the operating costs of these restaurants . company-operated margin dollars increased $ 366 million or 13 % ( 12 % in constant currencies ) in 2010 and decreased $ 101 million or 3 % ( increased 3 % in constant currencies ) in 2009. positive comparable sales and lower commodity costs were the primary drivers of the constant currency growth in company-operated margin dollars and percent in 2010. positive comparable sales , partly offset

cash flows the company generates significant cash from its operations and has substantial credit availability and capacity to fund operating and discretionary spending such as capital expenditures , debt repayments , dividends and share repurchases . cash provided by operations totaled $ 6.3 billion and exceeded capital expenditures by $ 4.2 billion in 2010 , while cash provided by operations totaled $ 5.8 billion and exceeded capital expenditures by $ 3.8 billion in 2009. in 2010 , cash provided by operations increased $ 591 million or 10 % compared with 2009 primarily due to increased operating results . in 2009 , cash provided by operations decreased $ 166 million or 3 % compared with 2008 despite increased operating results , primarily due to higher income tax payments , higher noncash income items and the receipt of $ 143 million in 2008 related to the completion of an irs examination . cash used for investing activities totaled $ 2.1 billion in 2010 , an increase of $ 401 million compared with 2009. this reflects higher capital expenditures and lower proceeds from sales of investments and restaurant businesses . cash used for investing activities totaled $ 1.7 billion in 2009 , an increase of $ 31 million compared with 2008. this reflects lower proceeds from sales of investments , restaurant businesses and property , offset by lower capital expenditures , primarily in the u.s. cash used for financing activities totaled $ 3.7 billion in 2010 , a decrease of $ 692 million compared with 2009 , primarily due to higher net debt issuances , higher proceeds from stock option exercises and lower treasury stock purchases , partly offset by an increase in the common stock dividend .


 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.
     ```cash flows the company generates significant cash from its operations and has substantial credit availability and capacity to fund operating and discretionary spending such as capital expenditures , debt repayments , dividends and share repurchases . cash provided by operations totaled $ 6.3 billion and exceeded capital expenditures by $ 4.2 billion in 2010 , while cash provided by operations totaled $ 5.8 billion and exceeded capital expenditures by $ 3.8 billion in 2009. in 2010 , cash provided by operations increased $ 591 million or 10 % compared with 2009 primarily due to increased operating results . in 2009 , cash provided by operations decreased $ 166 million or 3 % compared with 2008 despite increased operating results , primarily due to higher income tax payments , higher noncash income items and the receipt of $ 143 million in 2008 related to the completion of an irs examination . cash used for investing activities totaled $ 2.1 billion in 2010 , an increase of $ 401 million compared with 2009. this reflects higher capital expenditures and lower proceeds from sales of investments and restaurant businesses . cash used for investing activities totaled $ 1.7 billion in 2009 , an increase of $ 31 million compared with 2008. this reflects lower proceeds from sales of investments , restaurant businesses and property , offset by lower capital expenditures , primarily in the u.s. cash used for financing activities totaled $ 3.7 billion in 2010 , a decrease of $ 692 million compared with 2009 , primarily due to higher net debt issuances , higher proceeds from stock option exercises and lower treasury stock purchases , partly offset by an increase in the common stock dividend .
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 Suspicious Activity Report : in analyzing business trends , management considers a variety of performance and financial measures , including comparable sales and comparable guest count growth , systemwide sales growth and returns . constant currency results exclude the effects of foreign currency translation and are calculated by translating current year results at prior year average exchange rates . management reviews and analyzes business results in constant currencies and bases certain incentive compensation plans on these results because we believe this better represents the company 's underlying business trends . comparable sales and comparable guest counts are key performance indicators used within the retail industry and are indicative of acceptance of the company 's initiatives as well as local economic and consumer trends . increases or decreases in comparable sales and comparable guest counts represent the percent change in sales and transactions , respectively , from the same period in the prior year for all restaurants in operation at least thirteen months , including those temporarily closed . some of the reasons restaurants may be temporarily closed include reimaging or remodeling , rebuilding , road construction and natural disasters . comparable sales exclude the impact of currency translation . mcdonald 's reports on a calendar basis and therefore the comparability of the same month , quarter and year with the corresponding period of the prior year will be impacted by the mix of days . the number of weekdays and weekend days in a given timeframe can have a positive or negative impact on comparable sales and guest counts . the company refers to these impacts as calendar shift/trading day adjustments . in addition , the timing of holidays can impact comparable sales and guest counts . these impacts vary geographically due to consumer spending patterns and have the greatest effect on monthly comparable sales and guest counts while the annual impacts are typically minimal . in 2008 , there was an incremental full day of sales and guest counts due to leap year . systemwide sales include sales at all restaurants , whether operated by the company or by franchisees . while franchised sales are not recorded as revenues by the company , management believes the information is important in understanding the company 's financial performance because these sales are the basis on which the company calculates and records franchised revenues and are indicative of the financial health of the franchisee base . 10 return on incremental invested capital ( roiic ) is a measure reviewed by management over one-year and three-year time periods to evaluate the overall profitability of the business units , the effectiveness of capital deployed and the future allocation of capital . the return is calculated by dividing the change in operating income plus depreciation and amortization ( numerator ) by the adjusted cash used for investing activities ( denominator ) , primarily capital expenditures . the calculation uses a constant average foreign exchange rate over the periods included in the calculation . strategic direction and financial performance the strength of the alignment among the company , its franchisees and suppliers ( collectively referred to as the system ) has been key to mcdonald 's success . this business model enables mcdonald 's to deliver consistent , locally-relevant restaurant experiences to customers and be an integral part of the communities we serve . in addition , it facilitates our ability to identify , implement and scale innovative ideas that meet customers ' changing needs and preferences . mcdonald 's customer-focused plan to winwhich concentrates on being better , not just biggerprovides a common framework for our global business yet allows for local adaptation . through the execution of initiatives surrounding the five elements of our plan to winpeople , products , place , price and promotionwe have enhanced the restaurant experience for customers worldwide and grown comparable sales and customer visits in each of the last seven years . this plan , combined with financial discipline , has delivered strong results for our shareholders . we have exceeded our long-term , constant currency financial targets of average annual systemwide sales growth of 3 % to 5 % ; average annual operating income growth of 6 % to 7 % ; and annual returns on incremental invested capital in the high teens every year since the plan 's implementation in 2003 , after adjusting for the loss in 2007 from the latin america developmental license transaction . given the size and scope of our global business , we believe these financial targets are realistic and sustainable over time , keeping us focused on making the best decisions for the long-term benefit of our system . in 2010 , we continued to enhance the customer experience by remaining focused on the company 's key global success factors of branded affordability , menu variety and beverage choice , convenience including daypart expansion , ongoing restaurant reinvestment and operations excellence . initiatives around these factors successfully resonated with consumers driving increases in sales and customer visits despite challenging economies and a contracting informal eating out ( ieo ) market in many countries . as a result , every area of the world contributed to 2010 global comparable sales and guest counts , which increased 5.0 % and 4.9 % , respectively . growth in comparable sales is driven by the system 's ability to optimize guest count growth , product mix shifts and menu price changes . pricing actions reflect local market conditions , with a view to preserving and improving margins , while continuing to drive guest counts and market share gains . in general , the goal is to achieve a balanced contribution of price and guest counts to comparable sales growth . in the u.s. , we grew sales , guest counts , market share and restaurant cash flow , with comparable sales increasing for the 8th consecutive year , rising 3.8 % in 2010. these positive results were achieved despite a declining ieo market . story_separator_special_tag in 2008 , net income and diluted earnings per common share were $ 4.3 billion and $ 3.76. results benefited by a $ 109 million or $ 0.09 per share after tax gain on the sale of the company 's minority ownership interest in pret a manger , reflected in gain on sale of investment . the company repurchased 37.8 million shares of its stock for nearly $ 2.7 billion in 2010 and 50.3 million shares of its stock for $ 2.9 billion in 2009 , driving reductions of over 2 % and 3 % of total shares outstanding , respectively , net of stock option exercises . revenues the company 's revenues consist of sales by company-operated restaurants and fees from restaurants operated by franchisees . revenues from conventional franchised restaurants include rent and royalties based on a percent of sales along with minimum rent payments , and initial fees . revenues from franchised restaurants that are licensed to affiliates and developmental licensees include a royalty based on a percent of sales , and generally include initial fees . over the past three years , the company has continued to optimize its restaurant ownership mix , cash flow and returns through its refranchising strategy . the shift to a greater percent- age of franchised restaurants negatively impacted consolidated revenues as company-operated sales shifted to franchised sales , where the company receives rent and or royalties based on a percent of sales . in 2010 , constant currency revenue growth was driven by positive comparable sales . the impact of refranchising on consolidated revenues lessened because the number of company-operated restaurants sold to franchisees has declined compared with 2009 and 2008 , in line with our overall strategy . in 2009 , constant currency revenue growth was driven by positive comparable sales and expansion , partly offset by the impact of refranchising in certain of the company 's major markets . revenues replace_table_token_6_th in the u.s. , revenues in 2010 and 2009 were positively impacted by the ongoing appeal of our iconic core products and the success of new products , as well as continued focus on everyday value and convenience . new products introduced in 2010 included mccafé frappés and smoothies as well as the angus snack wraps , while new products introduced in 2009 included mccafé premium coffees and the angus third pounder . refranchising activity negatively impacted revenue growth in both years . europe 's constant currency increases in revenues in 2010 and 2009 were primarily driven by comparable sales increases in the u.k. , france and russia ( which is entirely company-operated ) as well as expansion in russia . these increases were partly offset by the impact of refranchising activity , primarily in the u.k. in 2010 and the u.k. and germany in 2009. in apmea , the constant currency increase in revenues in 2010 was primarily driven by comparable sales increases in china , australia and most other markets . the 2009 increase was primarily driven by comparable sales increases in australia and most other asian markets , partly offset by negative comparable sales in china . in addition , expansion in china contributed to the increases in both years . 15 the following tables present comparable sales and systemwide sales increases/ ( decreases ) : comparable sales increases replace_table_token_7_th on a consolidated basis , comparable guest counts increased 4.9 % , 1.4 % and 3.1 % in 2010 , 2009 and 2008 , respectively . systemwide sales increases/ ( decreases ) replace_table_token_8_th franchised sales are not recorded as revenues by the company , but are the basis on which the company calculates and records franchised revenues and are indicative of the health of the franchisee base . the following table presents franchised sales and the related increases : franchised sales replace_table_token_9_th restaurant margins franchised margins franchised margin dollars represent revenues from franchised restaurants less the company 's occupancy costs ( rent and depreciation ) associated with those sites . franchised margin dollars represented about two-thirds of the combined restaurant margins in 2010 , 2009 and 2008. franchised margin dollars increased $ 479 million or 8 % ( 8 % in constant currencies ) in 2010 and $ 254 million or 4 % ( 7 % in constant currencies ) in 2009. positive comparable sales were the primary driver of the constant currency growth in franchise margin dollars in both years . refranchising activity also contributed to the constant currency growth in franchise margin dollars in 2009 and to a lesser extent in 2010. franchised margins replace_table_token_10_th in the u.s. , the franchised margin percent increase in 2010 was primarily due to positive comparable sales . the 2009 decrease was due to additional depreciation primarily related to the company 's investment in the beverage initiative , partly offset by positive comparable sales . europe 's franchised margin percent decreased in 2010 and 2009 as positive comparable sales were more than offset by higher occupancy expenses , the cost of strategic brand and sales building initiatives and the refranchising strategy . in apmea , the franchised margin percent decrease in 2010 was primarily driven by foreign currency translation , mostly due to the stronger australian dollar . the franchised margin percent in apmea and other countries & corporate is higher relative to the u.s. and europe due to a larger proportion of developmental licensed and or affiliated restaurants where the company receives royalty income with no corresponding occupancy costs . company-operated margins company-operated margin dollars represent sales by company-operated restaurants less the operating costs of these restaurants . company-operated margin dollars increased $ 366 million or 13 % ( 12 % in constant currencies ) in 2010 and decreased $ 101 million or 3 % ( increased 3 % in constant currencies ) in 2009. positive comparable sales and lower commodity costs were the primary drivers of the constant currency growth in company-operated margin dollars and percent in 2010. positive comparable sales , partly offset

