before july 15 , 2016 , the issuers may redeem up to 35 % of the aggregate principal amount of the 2019 notes with the net proceeds of certain equity offerings at a price equal to 104.8750 % of the aggregate principal amount thereof , plus accrued and unpaid interest to the date of redemption , provided that at least 65 % of the aggregate principal amount of the 2019 notes originally issued remains outstanding immediately after such redemption . on or after february 15 , 2017 , the issuers may redeem some or all of the 2017 notes at a price equal to 100.000 % of the principal amount of the 2017 notes , plus accrued and unpaid interest . if the issuers experience a change of control , the issuers must offer to purchase for cash all or any part of each holder 's 2019 notes and 2017 notes at a purchase price equal to 101 % of the principal amount of 2019 notes and 2017 notes , plus accrued and unpaid interest . on january 29 , 2014 , the issuers closed on the sale of $ 1.35 billion aggregate principal amount of 5.875 % senior notes due 2022 ( the “ 2022 notes ” ) pursuant to the purchase agreement , dated january 22 , 2014 ( the “ 2022 notes purchase agreement ” ) , by and among the issuers , icahn enterprises holdings , as guarantor , and jefferies llc , as initial purchaser ( the “ 2022 notes purchaser ” ) . the 2022 notes were priced at 100.000 % of their face amount . the net proceeds from the sale of the 92 2022 notes were approximately $ 1.34 billion after deducting the initial purchaser 's discount and commission and estimated fees and expenses related to the offering . interest on the 2022 notes will be payable on february 1and august 1 of each year , commencing august 1 , 2014. the 2022 notes purchase agreement contains customary representations , warranties and covenants of the parties and indemnification and contribution provisions whereby the issuers and the guarantor , on the one hand , and the 2022 notes purchaser , on the other , have agreed to indemnify each other against certain liabilities . see note 20 , `` subsequent events - icahn enterprises , `` for further discussion . results of operations consolidated financial results overview our operating businesses are managed on a decentralized basis . due to the structure of our business , we discuss the results of operations below by individual reportable segments . refer to note 4 , “ operating units , ” to the consolidated financial statements for a description of each of our reporting segments and note 15 , `` segment and geographic reporting , `` for a reconciliation of each of our reporting segment 's results of operations to our consolidated results . the following table summarizes total revenues , net income ( loss ) and net income ( loss ) attributable to icahn enterprises for each of our reporting segments and our holding company for the years ended december 31 , 2013 , 2012 and 2011. eliminations relate to the unrealized gains recorded by our investment segment for its investment in tropicana from the date of its acquisition of a controlling interest in tropicana through the date that its investment in tropicana was transferred to us . refer to note 4 , “ operating units , ” to the consolidated financial statements for further discussion . replace_table_token_7_th ( 1 ) we consolidated cvr effective may 4 , 2012 . 93 icahn enterprises holdings due to the structure of our business , the consolidated results of operations for icahn enterprises and icahn enterprises holdings are substantially the same . differences primarily relate to non-cash portions of interest expense , and are only reflected in the results of operations for our holding company . the following table summarizes total revenues , net income ( loss ) and net income ( loss ) attributable to icahn enterprises holdings for our holding company and the consolidated totals with respect to icahn enterprises holdings for the years ended december 31 , 2013 , 2012 and 2011. replace_table_token_8_th investment our investment segment is comprised of various private investment funds , including icahn partners l.p. ( `` icahn partners `` ) , icahn partners master fund lp , icahn partners master fund ii lp and icahn partners master fund iii lp ( collectively , the `` master funds `` , and together with icahn partners , the `` investment funds `` ) , through which we invest our proprietary capital . effective january 1 , 2014 , icahn partners master fund ii lp and icahn partners master fund iii lp were merged with and into icahn partners . we and certain of mr. icahn 's wholly owned affiliates are the sole investors in the investment funds . icahn onshore lp and icahn offshore lp ( together , the `` general partners `` ) act as the general partner of icahn partners and the master funds , respectively . the general partners provide investment advisory and certain administrative and back office services to the investment funds but do not provide such services to any other entities , individuals or accounts . interests in the investment funds are not offered to outside investors . mr. icahn , along with his affiliates ( excluding icahn enterprises and icahn enterprises holdings ) , makes investments in the investment funds . as of december 31 , 2013 and 2012 , the total fair market value of investments in the investment funds made by mr. icahn and his affiliates was approximately $ 4.7 billion and $ 3.5 billion , respectively . story_separator_special_tag in addition , as of december 31 , 2013 , as a result of purchasing common units of cvr refining as discussed below , icahn enterprises and icahn enterprises holdings owned approximately 4.0 % of the total outstanding common stock of cvr refining directly . equity offerings on january 23 , 2013 , cvr refining completed its initial public offering ( `` cvr refining ipo `` ) of its common units representing limited partner interests , resulting in gross proceeds of $ 600 million , before giving effect to underwriting discounts and other offering expenses . included in these proceeds is $ 100 million paid by us for the purchase of common units of cvr 98 refining in connection with the cvr refining ipo . additionally , on january 30 , 2013 , additional common units of cvr refining were issued pursuant to the underwriters ' exercise of their overallotment option , resulting in gross proceeds of $ 90 million , before giving effect to underwriting discounts and other offering costs . on may 20 , 2013 , cvr refining completed an underwritten offering of its common units representing limited partner interests , and on june 10 , 2013 issued additional common units pursuant to the underwriters ' exercise of their overallotment option , resulting in gross proceeds of $ 406 million before giving effect to underwriting discounts and offering expenses . in addition , we purchased approximately $ 62 million of common units of cvr refining in a privately negotiated transaction with cvr . cvr refining did not receive any of the proceeds from the sale of common units of cvr refining to us . on may 28 , 2013 , coffeyville resources , llc ( “ crllc ” ) , a wholly owned subsidiary of cvr , completed a secondary offering of common units of cvr partners . additionally , the underwriters were granted an option to purchase additional units at the public offering price , which expired unexercised at the end of the option period . the gross proceeds to crllc from this secondary offering were $ 302 million . cvr partners did not receive any of the proceeds from the sale of common units by crllc . major influences on results of operations our energy segment 's earnings and cash flows from its petroleum operations are primarily affected by the relationship between refined product prices and the prices for crude oil and other feedstocks . in the nitrogen fertilizer business , earnings and cash flows from operations are primarily affected by the relationship among nitrogen fertilizer product prices , on-stream factors and direct operating expenses . the prices of crude oil and other feedstocks and refined product prices are also affected by other factors , such as product pipeline capacity , local market conditions and the operating levels of competing refineries . crude oil costs and the prices of refined products have historically been subject to wide fluctuations . widespread expansion or upgrades of competitors ' facilities , price volatility , international political and economic developments and other factors are likely to continue to play an important role in refining industry economics . these factors can impact , among other things , the level of inventories in the market , resulting in price volatility and a reduction in product margins . moreover , the refining industry typically experiences seasonal fluctuations in demand for refined products , such as increases in the demand for gasoline during the summer driving season and for home heating oil during the winter , primarily in the northeast . in addition to current market conditions , there are long-term factors that may impact the demand for refined products . these factors include mandated renewable fuels standards , proposed climate change laws and regulations , and increased mileage standards for vehicles . the petroleum refining industry is also subject to the epa 's renewable fuel standard ( “ rfs ” ) , which requires it to blend “ renewable fuels ” with its transportation fuels or purchase renewable energy credits , known as renewable identification numbers ( `` rins `` ) , in lieu of blending . the epa is required to determine and publish the applicable annual renewable fuel percentage standards for each compliance year by november 30 for the forthcoming year . the percentage standards represent the ratio of renewable fuel volume to gasoline and diesel volume . on august 6 , 2013 , the epa announced the final 2013 renewable fuel percentage standard would be raised to 9.74 % . in 2013 , the wynnewood refinery was subject to the rfs for the first time , unless the wynnewood refinery receives a further extension of its `` hardship `` relief for 2013 based on the `` disproportionate economic impact `` of the rule on the wynnewood refinery . during 2013 , the cost of rins became extremely volatile as the epa 's proposed renewable fuel volume mandates approached the `` blend wall `` . the blend wall refers to limitations on adding increasing amounts of ethanol into the transportation fuel supply at volumes exceeding those achieved by the sale of nearly all gasoline as e10 ( gasoline containing 10 percent ethanol by volume ) . the epa has published the proposed volume mandates for 2014 , which are generally lower than the volumes for 2013 and lower than statutory mandates . the price of rins decreased significantly after the 2014 proposed mandate was published ; however , rin prices have remained volatile and have increased in 2014. the cost of rins for the year ended december 31 , 2013 and for the period may 5 , 2012 through december 31 , 2012 was approximately $ 181 million and $ 14 million , respectively . the future cost of rins for the petroleum business is difficult to estimate . in particular , the cost of rins is dependent upon a variety of factors , which include the availability of rins for

debt , '' to the consolidated financial statements , and to the allocation of the general partner interest , which is reflected as an aggregate 1.99 % general partner interest in the financial statements of icahn enterprises . in addition to the above , mr. icahn and his affiliates owned 101,872,909 , or approximately 87.9 % , of icahn enterprises ' outstanding depositary units as of december 31 , 2013 . we are a diversified holding company owning subsidiaries currently engaged in the following continuing operating businesses : investment , automotive , energy , metals , railcar , gaming , food packaging , real estate and home fashion . we also report the results of our holding company , which includes the results of certain subsidiaries of icahn enterprises and icahn enterprises holdings ( unless otherwise noted ) , and investment activity and expenses associated with the holding company . holding company icahn enterprises equity offerings on february 28 , 2013 , icahn enterprises entered into an underwriting agreement ( the “ february 2013 underwriting agreement ” ) with jefferies & company , inc. , providing for the issuance and purchase of an aggregate of 3,174,604 depositary units representing limited partner interests in icahn enterprises at a price to the public of $ 63.00 per depositary unit . the depositary units were delivered to the unitholders on march 6 , 2013. pursuant to the february 2013 underwriting agreement , icahn enterprises also granted jefferies & company , inc. a 30-day option to purchase up to 476,191 additional depositary units at the same public offering price , which expired unexercised .


 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 , '' to the consolidated financial statements , and to the allocation of the general partner interest , which is reflected as an aggregate 1.99 % general partner interest in the financial statements of icahn enterprises . in addition to the above , mr. icahn and his affiliates owned 101,872,909 , or approximately 87.9 % , of icahn enterprises ' outstanding depositary units as of december 31 , 2013 . we are a diversified holding company owning subsidiaries currently engaged in the following continuing operating businesses : investment , automotive , energy , metals , railcar , gaming , food packaging , real estate and home fashion . we also report the results of our holding company , which includes the results of certain subsidiaries of icahn enterprises and icahn enterprises holdings ( unless otherwise noted ) , and investment activity and expenses associated with the holding company . holding company icahn enterprises equity offerings on february 28 , 2013 , icahn enterprises entered into an underwriting agreement ( the “ february 2013 underwriting agreement ” ) with jefferies & company , inc. , providing for the issuance and purchase of an aggregate of 3,174,604 depositary units representing limited partner interests in icahn enterprises at a price to the public of $ 63.00 per depositary unit . the depositary units were delivered to the unitholders on march 6 , 2013. pursuant to the february 2013 underwriting agreement , icahn enterprises also granted jefferies & company , inc. a 30-day option to purchase up to 476,191 additional depositary units at the same public offering price , which expired unexercised .
```    
 Suspicious Activity Report : before july 15 , 2016 , the issuers may redeem up to 35 % of the aggregate principal amount of the 2019 notes with the net proceeds of certain equity offerings at a price equal to 104.8750 % of the aggregate principal amount thereof , plus accrued and unpaid interest to the date of redemption , provided that at least 65 % of the aggregate principal amount of the 2019 notes originally issued remains outstanding immediately after such redemption . on or after february 15 , 2017 , the issuers may redeem some or all of the 2017 notes at a price equal to 100.000 % of the principal amount of the 2017 notes , plus accrued and unpaid interest . if the issuers experience a change of control , the issuers must offer to purchase for cash all or any part of each holder 's 2019 notes and 2017 notes at a purchase price equal to 101 % of the principal amount of 2019 notes and 2017 notes , plus accrued and unpaid interest . on january 29 , 2014 , the issuers closed on the sale of $ 1.35 billion aggregate principal amount of 5.875 % senior notes due 2022 ( the “ 2022 notes ” ) pursuant to the purchase agreement , dated january 22 , 2014 ( the “ 2022 notes purchase agreement ” ) , by and among the issuers , icahn enterprises holdings , as guarantor , and jefferies llc , as initial purchaser ( the “ 2022 notes purchaser ” ) . the 2022 notes were priced at 100.000 % of their face amount . the net proceeds from the sale of the 92 2022 notes were approximately $ 1.34 billion after deducting the initial purchaser 's discount and commission and estimated fees and expenses related to the offering . interest on the 2022 notes will be payable on february 1and august 1 of each year , commencing august 1 , 2014. the 2022 notes purchase agreement contains customary representations , warranties and covenants of the parties and indemnification and contribution provisions whereby the issuers and the guarantor , on the one hand , and the 2022 notes purchaser , on the other , have agreed to indemnify each other against certain liabilities . see note 20 , `` subsequent events - icahn enterprises , `` for further discussion . results of operations consolidated financial results overview our operating businesses are managed on a decentralized basis . due to the structure of our business , we discuss the results of operations below by individual reportable segments . refer to note 4 , “ operating units , ” to the consolidated financial statements for a description of each of our reporting segments and note 15 , `` segment and geographic reporting , `` for a reconciliation of each of our reporting segment 's results of operations to our consolidated results . the following table summarizes total revenues , net income ( loss ) and net income ( loss ) attributable to icahn enterprises for each of our reporting segments and our holding company for the years ended december 31 , 2013 , 2012 and 2011. eliminations relate to the unrealized gains recorded by our investment segment for its investment in tropicana from the date of its acquisition of a controlling interest in tropicana through the date that its investment in tropicana was transferred to us . refer to note 4 , “ operating units , ” to the consolidated financial statements for further discussion . replace_table_token_7_th ( 1 ) we consolidated cvr effective may 4 , 2012 . 93 icahn enterprises holdings due to the structure of our business , the consolidated results of operations for icahn enterprises and icahn enterprises holdings are substantially the same . differences primarily relate to non-cash portions of interest expense , and are only reflected in the results of operations for our holding company . the following table summarizes total revenues , net income ( loss ) and net income ( loss ) attributable to icahn enterprises holdings for our holding company and the consolidated totals with respect to icahn enterprises holdings for the years ended december 31 , 2013 , 2012 and 2011. replace_table_token_8_th investment our investment segment is comprised of various private investment funds , including icahn partners l.p. ( `` icahn partners `` ) , icahn partners master fund lp , icahn partners master fund ii lp and icahn partners master fund iii lp ( collectively , the `` master funds `` , and together with icahn partners , the `` investment funds `` ) , through which we invest our proprietary capital . effective january 1 , 2014 , icahn partners master fund ii lp and icahn partners master fund iii lp were merged with and into icahn partners . we and certain of mr. icahn 's wholly owned affiliates are the sole investors in the investment funds . icahn onshore lp and icahn offshore lp ( together , the `` general partners `` ) act as the general partner of icahn partners and the master funds , respectively . the general partners provide investment advisory and certain administrative and back office services to the investment funds but do not provide such services to any other entities , individuals or accounts . interests in the investment funds are not offered to outside investors . mr. icahn , along with his affiliates ( excluding icahn enterprises and icahn enterprises holdings ) , makes investments in the investment funds . as of december 31 , 2013 and 2012 , the total fair market value of investments in the investment funds made by mr. icahn and his affiliates was approximately $ 4.7 billion and $ 3.5 billion , respectively . story_separator_special_tag in addition , as of december 31 , 2013 , as a result of purchasing common units of cvr refining as discussed below , icahn enterprises and icahn enterprises holdings owned approximately 4.0 % of the total outstanding common stock of cvr refining directly . equity offerings on january 23 , 2013 , cvr refining completed its initial public offering ( `` cvr refining ipo `` ) of its common units representing limited partner interests , resulting in gross proceeds of $ 600 million , before giving effect to underwriting discounts and other offering expenses . included in these proceeds is $ 100 million paid by us for the purchase of common units of cvr 98 refining in connection with the cvr refining ipo . additionally , on january 30 , 2013 , additional common units of cvr refining were issued pursuant to the underwriters ' exercise of their overallotment option , resulting in gross proceeds of $ 90 million , before giving effect to underwriting discounts and other offering costs . on may 20 , 2013 , cvr refining completed an underwritten offering of its common units representing limited partner interests , and on june 10 , 2013 issued additional common units pursuant to the underwriters ' exercise of their overallotment option , resulting in gross proceeds of $ 406 million before giving effect to underwriting discounts and offering expenses . in addition , we purchased approximately $ 62 million of common units of cvr refining in a privately negotiated transaction with cvr . cvr refining did not receive any of the proceeds from the sale of common units of cvr refining to us . on may 28 , 2013 , coffeyville resources , llc ( “ crllc ” ) , a wholly owned subsidiary of cvr , completed a secondary offering of common units of cvr partners . additionally , the underwriters were granted an option to purchase additional units at the public offering price , which expired unexercised at the end of the option period . the gross proceeds to crllc from this secondary offering were $ 302 million . cvr partners did not receive any of the proceeds from the sale of common units by crllc . major influences on results of operations our energy segment 's earnings and cash flows from its petroleum operations are primarily affected by the relationship between refined product prices and the prices for crude oil and other feedstocks . in the nitrogen fertilizer business , earnings and cash flows from operations are primarily affected by the relationship among nitrogen fertilizer product prices , on-stream factors and direct operating expenses . the prices of crude oil and other feedstocks and refined product prices are also affected by other factors , such as product pipeline capacity , local market conditions and the operating levels of competing refineries . crude oil costs and the prices of refined products have historically been subject to wide fluctuations . widespread expansion or upgrades of competitors ' facilities , price volatility , international political and economic developments and other factors are likely to continue to play an important role in refining industry economics . these factors can impact , among other things , the level of inventories in the market , resulting in price volatility and a reduction in product margins . moreover , the refining industry typically experiences seasonal fluctuations in demand for refined products , such as increases in the demand for gasoline during the summer driving season and for home heating oil during the winter , primarily in the northeast . in addition to current market conditions , there are long-term factors that may impact the demand for refined products . these factors include mandated renewable fuels standards , proposed climate change laws and regulations , and increased mileage standards for vehicles . the petroleum refining industry is also subject to the epa 's renewable fuel standard ( “ rfs ” ) , which requires it to blend “ renewable fuels ” with its transportation fuels or purchase renewable energy credits , known as renewable identification numbers ( `` rins `` ) , in lieu of blending . the epa is required to determine and publish the applicable annual renewable fuel percentage standards for each compliance year by november 30 for the forthcoming year . the percentage standards represent the ratio of renewable fuel volume to gasoline and diesel volume . on august 6 , 2013 , the epa announced the final 2013 renewable fuel percentage standard would be raised to 9.74 % . in 2013 , the wynnewood refinery was subject to the rfs for the first time , unless the wynnewood refinery receives a further extension of its `` hardship `` relief for 2013 based on the `` disproportionate economic impact `` of the rule on the wynnewood refinery . during 2013 , the cost of rins became extremely volatile as the epa 's proposed renewable fuel volume mandates approached the `` blend wall `` . the blend wall refers to limitations on adding increasing amounts of ethanol into the transportation fuel supply at volumes exceeding those achieved by the sale of nearly all gasoline as e10 ( gasoline containing 10 percent ethanol by volume ) . the epa has published the proposed volume mandates for 2014 , which are generally lower than the volumes for 2013 and lower than statutory mandates . the price of rins decreased significantly after the 2014 proposed mandate was published ; however , rin prices have remained volatile and have increased in 2014. the cost of rins for the year ended december 31 , 2013 and for the period may 5 , 2012 through december 31 , 2012 was approximately $ 181 million and $ 14 million , respectively . the future cost of rins for the petroleum business is difficult to estimate . in particular , the cost of rins is dependent upon a variety of factors , which include the availability of rins for

