the aggregate purchase price for the acquisition of calypso soft drinks ( the calypso soft drinks acquisition ) was $ 12.1 million , which includes approximately $ 7.0 million paid at closing , deferred payments of approximately $ 2.3 million and $ 3.0 million to be paid on the first and second anniversary of the closing date , respectively of the calypso soft drinks acquisition . the closing payment was funded from available cash . 25 in 2010 , we completed the acquisition of substantially all of the assets and liabilities of cliffstar corporation ( cliffstar ) and its affiliated companies for approximately $ 503.0 million in cash , $ 14.0 million in deferred consideration payable in equal installments over three years and contingent consideration of up to $ 55.0 million ( the cliffstar acquisition ) . the first $ 15.0 million of the contingent consideration was paid upon the achievement of milestones in certain expansion projects in 2010. the remainder of the contingent consideration was to be calculated based on the achievement of certain performance measures during the fiscal year ending january 1 , 2011. in 2011 , the seller of cliffstar raised certain objections to the performance measures used to calculate the contingent consideration , and the parties commenced the dispute resolution mechanism provided for in the asset purchase agreement . during 2011 , cott made interim payments to the seller equal to $ 29.6 million , which was net of a $ 4.7 million refund due to cott and included $ 0.9 million in settlement of certain of the seller 's objections to the calculation of the contingent consideration . the seller 's claims for an additional $ 12.1 million in contingent consideration were submitted to binding arbitration pursuant to the asset purchase agreement and favorably resolved in february 2013 by payment of $ 0.6 million by cott to settle all claims . summary financial results our net income in 2013 was $ 17.0 million or $ 0.18 per diluted share , compared with net income of $ 47.8 million or $ 0.50 per diluted share in 2012. the following items of significance impacted our 2013 financial results : our filled beverage 8-ounce equivalents ( beverage case volume ) , which excludes concentrate sales , decreased 8.6 % due primarily to the general market decline in the north american csd category , prolonged aggressive promotional activity from the national brands in north america as well as the exiting of case pack water ; our revenue decreased 7.0 % in 2013 compared to 2012 due primarily to lower global volumes partially offset by an increase in net selling price per beverage case ( which is net revenue divided by filled beverage case volume ) . excluding the impact of foreign exchange , revenue decreased 6.5 % from the comparable prior year period ; our gross profit as a percentage of revenue decreased to 12.0 % in 2013 from 12.9 % in 2012 due primarily to lower global volumes which resulted in unfavorable fixed cost absorption ; our selling , general and administrative ( sg & a ) expenses decreased to $ 160.4 million from $ 178.0 million due primarily to lower employee-related expenses , lower information technology costs and a reduction in professional fees and similar costs ; our loss on disposal of property , plant and equipment was related to the disposal of $ 1.0 million of equipment that was either replaced or no longer being used in our operating segments ; our other expense in 2013 was $ 12.8 million due primarily to costs associated with the redemption of $ 200.0 million aggregate principal amount of our 2017 notes , compared to other income in 2012 of $ 2.0 million as a result of insurance recoveries in excess of the loss incurred on a facility in the united states in the amount of $ 1.9 million and recording a bargain purchase of $ 0.9 million in the united kingdom offset partially by foreign exchange losses of $ 0.8 million ; our interest expense decreased by $ 2.6 million , or 4.8 % , due primarily to the redemption of $ 200.0 million aggregate principal amount of our 2017 notes and to an amendment to our abl facility to more favorable terms ; our income tax expense decreased to $ 2.2 million in 2013 compared to an income tax expense of $ 4.6 million in 2012 due primarily to a reduction in pretax income ; our adjusted ebitda decreased to $ 196.8 million from $ 212.9 million in the comparable prior year period due to the items listed above ; and our adjusted net income and adjusted earnings per diluted share were $ 36.3 million and $ 0.38 , respectively , compared to $ 51.9 million and $ 0.55 in the prior year , respectively . 26 the following items of significance impacted our 2012 financial results : our filled beverage case volume decreased 9.6 % due primarily to our exit from certain low gross margin business and the general decline in the north american csd and juice categories ; our revenue decreased 3.6 % in 2012 compared to 2011 due primarily to lower volumes and a product mix shift into juice drinks and sports drinks from 100 % shelf-stable juice in north america . excluding the impact of foreign exchange , revenue decreased 3.0 % ; our gross profit as a percentage of revenue increased to 12.9 % in 2012 from 11.8 % in 2011 due primarily to an increase in average price per case and our exit from lower margin business , as well as operational efficiencies in north america ; our sg & a expenses increased to $ 178.0 million from $ 172.7 million , due primarily to an increase in certain employee-related costs compared to a lowering of the annual incentive and long-term incentive accruals in the prior year partially offset by lower information technology expenses in 2012 ; our loss on disposal story_separator_special_tag we record annual amounts relating to these plans based on calculations specified by gaap , which include various actuarial assumptions such as discount rates ( 4.4 % to 4.5 % ) and assumed rates of return ( 6.1 % to 7.0 % ) depending on the pension plan . material changes in pension costs may occur in the future due to changes in these assumptions . future annual amounts could be impacted by changes in the discount rate , changes in the expected long-term rate of return , changes in the level of contributions to the plans and other factors . 30 the discount rate for the u.s. plan is based on a model portfolio of aa rated bonds with a maturity matched to the estimated payouts of future pension benefits for this type of plan . the discount rate of the u.k. plans for 2012 and 2011 were based on a model portfolio of aa rated bonds , using the redemption yields on the constituent stocks of the merrill lynch index with a maturity matched to the estimated future pension benefits . the discount rate of the u.k. plans for 2013 is based on the annualized yield of the aon hewitt gbp select aa curve . the expected return on plan assets is based on our expectation of the long-term rates of return on each asset class based on the current asset mix of the funds , considering the historical returns earned on the type of assets in the funds , plus an assumption of future inflation . the current investment policy target asset allocation differs between our three plans , but it is between 50.0 % to 80.0 % for equities and 20.0 % to 50.0 % for bonds . the current inflation assumption is 2.3 % . we review our actuarial assumptions on an annual basis and make modifications to the assumptions based on current rates and trends when appropriate . the effects of the modifications are amortized over future periods . non-gaap measures in this annual report on form 10-k , we supplement our reporting of financial measures determined in accordance with gaap by utilizing certain non-gaap financial measures . we exclude the impact of foreign exchange to separate the impact of currency exchange rate changes from our results of operations , and , in some cases , by excluding the impact of the calypso soft drinks acquisition or the cliffstar acquisition , as the case may be . we exclude these items to better understand trends in the business and the impact of the calypso soft drinks acquisition or the cliffstar acquisition , as the case may be . we also utilize earnings before interest expense , taxes , depreciation and amortization ( ebitda ) , which is gaap earnings before interest expense , provision for income taxes , depreciation and amortization . we consider ebitda to be an indicator of operating performance . we also use ebitda , as do analysts , lenders , investors and others , because it excludes certain items that can vary widely across different industries or among companies within the same industry . these differences can result in considerable variability in the relative costs of productive assets and the depreciation and amortization expense among companies . we also utilize adjusted ebitda , which is ebitda adjusted for inventory step-up ( step-down ) , acquisition costs , and integration costs related to the calypso soft drinks acquisition or the cliffstar acquisition , as the case may be ( adjusted ebitda ) . we consider adjusted ebitda to be an indicator of our operating performance . adjusted ebitda excludes certain items to make more meaningful period-over-period comparisons of our ongoing core operations before material charges . we also utilize adjusted net income , which is gaap earnings ( loss ) excluding purchase accounting adjustments , integration expenses , restructuring expenses and asset impairments , as well as adjusted earnings per diluted share , which is adjusted net income divided by diluted weighted average outstanding shares . we consider these measures to be indicators of our operating performance . these measures exclude certain items to make period-over-period comparisons of our ongoing core operations before material charges . additionally , we supplement our reporting of net cash provided by operating activities determined in accordance with gaap by excluding capital expenditures to present free cash flow , which management believes provides useful information to investors about the amount of cash generated by the business that , after the acquisition of property and equipment , can be used for strategic opportunities , including investing in our business , making strategic acquisitions , paying dividends , and strengthening the balance sheet . because we use these adjusted financial results in the management of our business and to understand underlying business performance , we believe this supplemental information is useful to investors for their independent evaluation and understanding of our business performance and the performance of our management . the non-gaap financial measures described above are in addition to , and not meant to be considered superior to , or a substitute for , our financial statements prepared in accordance with gaap . in addition , the non-gaap financial measures included in this annual report on form 10-k reflect our judgment of particular items , and may be different from , and therefore may not be comparable to , similarly titled measures reported by other companies . 31 the following table summarizes our consolidated statements of operations as a percentage of revenue for 2013 , 2012 and 2011 : replace_table_token_5_th 32 the following table summarizes our revenue and operating income by reporting segment for 2013 , 2012 and 2011 ( for purposes of the table below , our corporate oversight function ( corporate ) is not treated as a segment ; it includes certain general and administrative costs that are not allocated to any of the reporting segments ) : replace_table_token_6_th the following table summarizes our beverage

debt our total debt as of december 28 , 2013 and december 29 , 2012 was as follows : replace_table_token_24_th 1. our 8.375 % senior notes were issued at a discount of 1.425 % on november 13 , 2009. asset-based lending facility on march 31 , 2008 , we entered into a credit agreement with jpmorgan chase bank n.a . as agent that created an abl facility to provide financing for our north america , u.k. and mexico operations . in connection with the cliffstar acquisition , we refinanced the abl facility on august 17 , 2010 to , among other things , provide for the cliffstar acquisition , the note offering and the application of net proceeds therefrom , the equity offering and the application of net proceeds therefrom and to increase the amount available for borrowings to $ 275.0 million . we drew down a portion of the indebtedness under the abl facility in order to fund the cliffstar acquisition . we incurred $ 5.4 million of financing fees in connection with the refinancing of the abl facility . on july 19 , 2012 , we amended the abl facility to , among other things , extend the maturity date to either july 19 , 2017 or , if we have not redeemed , repurchased or refinanced the 2017 notes by may 1 , 2017 , may 15 , 2017. we incurred $ 1.2 million of financing fees in connection with the amendment of the abl facility . this amendment was considered to be a modification of the original agreement under generally accepted accounting standards .


 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 our total debt as of december 28 , 2013 and december 29 , 2012 was as follows : replace_table_token_24_th 1. our 8.375 % senior notes were issued at a discount of 1.425 % on november 13 , 2009. asset-based lending facility on march 31 , 2008 , we entered into a credit agreement with jpmorgan chase bank n.a . as agent that created an abl facility to provide financing for our north america , u.k. and mexico operations . in connection with the cliffstar acquisition , we refinanced the abl facility on august 17 , 2010 to , among other things , provide for the cliffstar acquisition , the note offering and the application of net proceeds therefrom , the equity offering and the application of net proceeds therefrom and to increase the amount available for borrowings to $ 275.0 million . we drew down a portion of the indebtedness under the abl facility in order to fund the cliffstar acquisition . we incurred $ 5.4 million of financing fees in connection with the refinancing of the abl facility . on july 19 , 2012 , we amended the abl facility to , among other things , extend the maturity date to either july 19 , 2017 or , if we have not redeemed , repurchased or refinanced the 2017 notes by may 1 , 2017 , may 15 , 2017. we incurred $ 1.2 million of financing fees in connection with the amendment of the abl facility . this amendment was considered to be a modification of the original agreement under generally accepted accounting standards .
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 Suspicious Activity Report : the aggregate purchase price for the acquisition of calypso soft drinks ( the calypso soft drinks acquisition ) was $ 12.1 million , which includes approximately $ 7.0 million paid at closing , deferred payments of approximately $ 2.3 million and $ 3.0 million to be paid on the first and second anniversary of the closing date , respectively of the calypso soft drinks acquisition . the closing payment was funded from available cash . 25 in 2010 , we completed the acquisition of substantially all of the assets and liabilities of cliffstar corporation ( cliffstar ) and its affiliated companies for approximately $ 503.0 million in cash , $ 14.0 million in deferred consideration payable in equal installments over three years and contingent consideration of up to $ 55.0 million ( the cliffstar acquisition ) . the first $ 15.0 million of the contingent consideration was paid upon the achievement of milestones in certain expansion projects in 2010. the remainder of the contingent consideration was to be calculated based on the achievement of certain performance measures during the fiscal year ending january 1 , 2011. in 2011 , the seller of cliffstar raised certain objections to the performance measures used to calculate the contingent consideration , and the parties commenced the dispute resolution mechanism provided for in the asset purchase agreement . during 2011 , cott made interim payments to the seller equal to $ 29.6 million , which was net of a $ 4.7 million refund due to cott and included $ 0.9 million in settlement of certain of the seller 's objections to the calculation of the contingent consideration . the seller 's claims for an additional $ 12.1 million in contingent consideration were submitted to binding arbitration pursuant to the asset purchase agreement and favorably resolved in february 2013 by payment of $ 0.6 million by cott to settle all claims . summary financial results our net income in 2013 was $ 17.0 million or $ 0.18 per diluted share , compared with net income of $ 47.8 million or $ 0.50 per diluted share in 2012. the following items of significance impacted our 2013 financial results : our filled beverage 8-ounce equivalents ( beverage case volume ) , which excludes concentrate sales , decreased 8.6 % due primarily to the general market decline in the north american csd category , prolonged aggressive promotional activity from the national brands in north america as well as the exiting of case pack water ; our revenue decreased 7.0 % in 2013 compared to 2012 due primarily to lower global volumes partially offset by an increase in net selling price per beverage case ( which is net revenue divided by filled beverage case volume ) . excluding the impact of foreign exchange , revenue decreased 6.5 % from the comparable prior year period ; our gross profit as a percentage of revenue decreased to 12.0 % in 2013 from 12.9 % in 2012 due primarily to lower global volumes which resulted in unfavorable fixed cost absorption ; our selling , general and administrative ( sg & a ) expenses decreased to $ 160.4 million from $ 178.0 million due primarily to lower employee-related expenses , lower information technology costs and a reduction in professional fees and similar costs ; our loss on disposal of property , plant and equipment was related to the disposal of $ 1.0 million of equipment that was either replaced or no longer being used in our operating segments ; our other expense in 2013 was $ 12.8 million due primarily to costs associated with the redemption of $ 200.0 million aggregate principal amount of our 2017 notes , compared to other income in 2012 of $ 2.0 million as a result of insurance recoveries in excess of the loss incurred on a facility in the united states in the amount of $ 1.9 million and recording a bargain purchase of $ 0.9 million in the united kingdom offset partially by foreign exchange losses of $ 0.8 million ; our interest expense decreased by $ 2.6 million , or 4.8 % , due primarily to the redemption of $ 200.0 million aggregate principal amount of our 2017 notes and to an amendment to our abl facility to more favorable terms ; our income tax expense decreased to $ 2.2 million in 2013 compared to an income tax expense of $ 4.6 million in 2012 due primarily to a reduction in pretax income ; our adjusted ebitda decreased to $ 196.8 million from $ 212.9 million in the comparable prior year period due to the items listed above ; and our adjusted net income and adjusted earnings per diluted share were $ 36.3 million and $ 0.38 , respectively , compared to $ 51.9 million and $ 0.55 in the prior year , respectively . 26 the following items of significance impacted our 2012 financial results : our filled beverage case volume decreased 9.6 % due primarily to our exit from certain low gross margin business and the general decline in the north american csd and juice categories ; our revenue decreased 3.6 % in 2012 compared to 2011 due primarily to lower volumes and a product mix shift into juice drinks and sports drinks from 100 % shelf-stable juice in north america . excluding the impact of foreign exchange , revenue decreased 3.0 % ; our gross profit as a percentage of revenue increased to 12.9 % in 2012 from 11.8 % in 2011 due primarily to an increase in average price per case and our exit from lower margin business , as well as operational efficiencies in north america ; our sg & a expenses increased to $ 178.0 million from $ 172.7 million , due primarily to an increase in certain employee-related costs compared to a lowering of the annual incentive and long-term incentive accruals in the prior year partially offset by lower information technology expenses in 2012 ; our loss on disposal story_separator_special_tag we record annual amounts relating to these plans based on calculations specified by gaap , which include various actuarial assumptions such as discount rates ( 4.4 % to 4.5 % ) and assumed rates of return ( 6.1 % to 7.0 % ) depending on the pension plan . material changes in pension costs may occur in the future due to changes in these assumptions . future annual amounts could be impacted by changes in the discount rate , changes in the expected long-term rate of return , changes in the level of contributions to the plans and other factors . 30 the discount rate for the u.s. plan is based on a model portfolio of aa rated bonds with a maturity matched to the estimated payouts of future pension benefits for this type of plan . the discount rate of the u.k. plans for 2012 and 2011 were based on a model portfolio of aa rated bonds , using the redemption yields on the constituent stocks of the merrill lynch index with a maturity matched to the estimated future pension benefits . the discount rate of the u.k. plans for 2013 is based on the annualized yield of the aon hewitt gbp select aa curve . the expected return on plan assets is based on our expectation of the long-term rates of return on each asset class based on the current asset mix of the funds , considering the historical returns earned on the type of assets in the funds , plus an assumption of future inflation . the current investment policy target asset allocation differs between our three plans , but it is between 50.0 % to 80.0 % for equities and 20.0 % to 50.0 % for bonds . the current inflation assumption is 2.3 % . we review our actuarial assumptions on an annual basis and make modifications to the assumptions based on current rates and trends when appropriate . the effects of the modifications are amortized over future periods . non-gaap measures in this annual report on form 10-k , we supplement our reporting of financial measures determined in accordance with gaap by utilizing certain non-gaap financial measures . we exclude the impact of foreign exchange to separate the impact of currency exchange rate changes from our results of operations , and , in some cases , by excluding the impact of the calypso soft drinks acquisition or the cliffstar acquisition , as the case may be . we exclude these items to better understand trends in the business and the impact of the calypso soft drinks acquisition or the cliffstar acquisition , as the case may be . we also utilize earnings before interest expense , taxes , depreciation and amortization ( ebitda ) , which is gaap earnings before interest expense , provision for income taxes , depreciation and amortization . we consider ebitda to be an indicator of operating performance . we also use ebitda , as do analysts , lenders , investors and others , because it excludes certain items that can vary widely across different industries or among companies within the same industry . these differences can result in considerable variability in the relative costs of productive assets and the depreciation and amortization expense among companies . we also utilize adjusted ebitda , which is ebitda adjusted for inventory step-up ( step-down ) , acquisition costs , and integration costs related to the calypso soft drinks acquisition or the cliffstar acquisition , as the case may be ( adjusted ebitda ) . we consider adjusted ebitda to be an indicator of our operating performance . adjusted ebitda excludes certain items to make more meaningful period-over-period comparisons of our ongoing core operations before material charges . we also utilize adjusted net income , which is gaap earnings ( loss ) excluding purchase accounting adjustments , integration expenses , restructuring expenses and asset impairments , as well as adjusted earnings per diluted share , which is adjusted net income divided by diluted weighted average outstanding shares . we consider these measures to be indicators of our operating performance . these measures exclude certain items to make period-over-period comparisons of our ongoing core operations before material charges . additionally , we supplement our reporting of net cash provided by operating activities determined in accordance with gaap by excluding capital expenditures to present free cash flow , which management believes provides useful information to investors about the amount of cash generated by the business that , after the acquisition of property and equipment , can be used for strategic opportunities , including investing in our business , making strategic acquisitions , paying dividends , and strengthening the balance sheet . because we use these adjusted financial results in the management of our business and to understand underlying business performance , we believe this supplemental information is useful to investors for their independent evaluation and understanding of our business performance and the performance of our management . the non-gaap financial measures described above are in addition to , and not meant to be considered superior to , or a substitute for , our financial statements prepared in accordance with gaap . in addition , the non-gaap financial measures included in this annual report on form 10-k reflect our judgment of particular items , and may be different from , and therefore may not be comparable to , similarly titled measures reported by other companies . 31 the following table summarizes our consolidated statements of operations as a percentage of revenue for 2013 , 2012 and 2011 : replace_table_token_5_th 32 the following table summarizes our revenue and operating income by reporting segment for 2013 , 2012 and 2011 ( for purposes of the table below , our corporate oversight function ( corporate ) is not treated as a segment ; it includes certain general and administrative costs that are not allocated to any of the reporting segments ) : replace_table_token_6_th the following table summarizes our beverage

