our asset management capabilities are increasingly global in scale , with columbia management investment advisers , llc ( “ columbia ” or “ columbia management ” ) as the primary provider of products and services in the u.s. and threadneedle asset management holdings sàrl ( “ threadneedle ” ) as the primary provider of products and services outside of the u.s. we offer a broad spectrum of investment advice and products to individual , institutional and high-net worth investors . these investment products are primarily provided through third parties , though we also provide our asset management products through our advisor channel . our underlying asset management philosophy is based on delivering consistently strong and competitive investment performance . the quality and breadth of our asset management capabilities are demonstrated by 118 of our mutual funds , including 51 columbia management funds and 67 threadneedle funds , being rated as four- and five-star funds by morningstar . we are positioned to continue to grow our assets under management and to strengthen our asset management offerings to existing and new clients . our asset management capabilities are well positioned to address mature markets in the u.s. and europe . we also have the capability to leverage existing strengths to effectively expand into new global and emerging markets . in the past few years , we have expanded beyond our traditional strengths in the u.s. and uk to gather assets in continental europe , asia , australia , the middle east and africa . in addition , we continue to pursue opportunities to leverage the collective capabilities of columbia management and threadneedle to enhance our current range of investment solutions , to develop new solutions that are responsive to client demand in an increasingly complex marketplace and to maximize the distribution capabilities of our global business . 44 the financial results from the businesses underlying our go-to-market approaches are reflected in our five operating segments : advice & wealth management ; asset management ; annuities ; protection ; and corporate & other . in the first quarter of 2014 , we made the following changes to our previously reported segment data : ameriprise interest and debt expense was allocated to all segments to more accurately reflect management 's assessment of capital allocation . interest accretion income from the intercompany transfer of former bank assets was eliminated for segment reporting resulting in this accretion no longer being allocated to the annuities and protection segments . the corresponding offset is no longer reported in the corporate & other segment . certain fixed wholesaling costs were reclassified from distribution expenses to general and administrative expense to improve consistency in our presentation of wholesaling distribution expense across all segments . this change also impacted the consolidated statements of income . the reallocations and reclassifications did not result in any changes to our previously reported consolidated net income or shareholders ' equity . our operating segments are aligned with the financial solutions we offer to address our clients ' needs . the products and services we provide retail clients and , to a lesser extent , institutional clients , are the primary source of our revenues and net income . revenues and net income are significantly affected by investment performance and the total value and composition of assets we manage and administer for our retail and institutional clients as well as the distribution fees we receive from other companies . these factors , in turn , are largely determined by overall investment market performance and the depth and breadth of our individual client relationships . financial markets and macroeconomic conditions have had and will continue to have a significant impact on our operating and performance results . in addition , the business and regulatory environment in which we operate remains subject to elevated uncertainty and change . to succeed , we expect to continue focusing on our key strategic objectives . the success of these and other strategies may be affected by the factors discussed in item 1a of this annual report on form 10-k — “ risk factors . ” equity price , credit market and interest rate fluctuations can have a significant impact on our results of operations , primarily due to the effects they have on the asset management and other asset-based fees we earn , the “ spread ” income generated on our fixed annuities , fixed insurance , deposit products and the fixed portion of variable annuities and variable insurance contracts , the value of deferred acquisition costs ( “ dac ” ) and deferred sales inducement costs ( “ dsic ” ) assets , the values of liabilities for guaranteed benefits associated with our variable annuities and the values of derivatives held to hedge these benefits . earnings , as well as operating earnings , will continue to be negatively impacted by the ongoing low interest rate environment . in addition to continuing spread compression in our interest sensitive product lines , a sustained low interest rate environment may result in increases to our reserves and changes in various rate assumptions we use to amortize dac and dsic , which may negatively impact our operating earnings . for additional discussion on our interest rate risk , see item 7a . “ quantitative and qualitative disclosures about market risk . ” in the third quarter of the year , we conduct our annual review of life insurance and annuity valuation assumptions relative to current experience and management expectations . to the extent that expectations change as a result of this review , we update valuation assumptions and the impact is reflected as part of our annual review of life insurance and annuity valuation assumptions and modeling changes ( “ unlocking ” ) . story_separator_special_tag for annuity , life , di and ltc insurance products , key assumptions underlying these long-term projections include interest rates ( both earning rates on invested assets and rates credited to contractholder and policyholder accounts ) , equity market performance , mortality and morbidity rates , variable annuity benefit utilization rates and the rates at which contractholders and policyholders are expected to surrender their contracts , make withdrawals from their contracts and make additional deposits to their contracts . assumptions about earned and credited interest rates are the primary factors used to project interest margins , while assumptions about equity and bond market performance are the primary factors used to project client asset value growth rates , and assumptions about surrenders , withdrawals and deposits comprise projected persistency rates . management must also make assumptions to project maintenance expenses associated with servicing our annuity and insurance businesses during the dac amortization period . the client asset value growth rates are the rates at which variable annuity and variable universal life ( “ vul ” ) insurance contract values invested in separate accounts are assumed to appreciate in the future . the rates used vary by equity and fixed income investments . management reviews and , where appropriate , adjusts its assumptions with respect to client asset value growth rates on a regular basis . the long-term client asset value growth rates are based on assumed gross annual returns of 9 % for equity funds and 6 % for fixed income funds . we typically use a five-year mean reversion process as a guideline in setting near-term equity fund growth rates based on a long-term view of financial market performance as well as recent actual performance . the suggested near-term equity fund growth rate is reviewed quarterly to ensure consistency with management 's assessment of anticipated equity market performance . a decrease of 100 basis points in various rate assumptions is likely to result in an increase in dac and dsic amortization and an increase in benefits and claims expense from variable annuity guarantees . the following table presents the estimated impact to current period pretax income : estimated impact to pretax income ( 1 ) ( in millions ) decrease in future near- and long-term fixed income returns by 100 basis points $ ( 57 ) decrease in future near-term equity fund growth returns by 100 basis points $ ( 39 ) decrease in future long-term equity fund growth returns by 100 basis points ( 31 ) decrease in future near- and long-term equity fund growth returns by 100 basis points $ ( 70 ) ( 1 ) an increase in the above assumptions by 100 basis points would result in an increase to pretax income for approximately the same amount . we monitor other principal dac and dsic amortization assumptions , such as persistency , mortality , morbidity , interest margin , variable annuity benefit utilization and maintenance expense levels each quarter and , when assessed independently , each could impact our dac and dsic balances . the analysis of dac and dsic balances and the corresponding amortization is a dynamic process that considers all relevant factors and assumptions described previously . unless management identifies a significant deviation over the course of the quarterly 49 monitoring , management reviews and updates these dac and dsic amortization assumptions annually in the third quarter of each year . an assessment of sensitivity associated with changes in any single assumption would not necessarily be an indicator of future results . policyholder account balances , future policy benefits and claims fixed annuities and variable annuity guarantees fixed annuities and variable annuity guarantees include amounts for fixed account values on fixed and variable deferred annuities , guaranteed benefits associated with variable annuities , equity indexed annuities ( “ eia ” ) and fixed annuities in a payout status . liabilities for fixed account values on fixed and variable deferred annuities are equal to accumulation values , which are the cumulative gross deposits and credited interest less withdrawals and various charges . the majority of the variable annuity contracts offered by us contain guaranteed minimum death benefit ( “ gmdb ” ) provisions . when market values of the customer 's accounts decline , the death benefit payable on a contract with a gmdb may exceed the contract accumulation value . we also offer variable annuities with death benefit provisions that gross up the amount payable by a certain percentage of contract earnings which are referred to as gain gross-up ( “ ggu ” ) benefits . in addition , we offer contracts with guaranteed minimum withdrawal benefit ( “ gmwb ” ) and guaranteed minimum accumulation benefit ( “ gmab ” ) provisions and , until may 2007 , we offered contracts containing guaranteed minimum income benefit ( “ gmib ” ) provisions . in determining the liabilities for gmdb , ggu , gmib and the life contingent benefits associated with gmwb , we project these benefits and contract assessments using actuarial models to simulate various equity market scenarios . significant assumptions made in projecting future benefits and assessments relate to customer asset value growth rates , mortality , persistency , benefit utilization and investment margins and are consistent with those used for dac valuation for the same contracts . as with dac , management reviews , and where appropriate , adjusts its assumptions each quarter . unless management identifies a material deviation over the course of quarterly monitoring , management reviews and updates these assumptions annually in the third quarter of each year . the amounts in the table above in “ deferred acquisition costs and deferred sales inducement costs ” include the estimated impact to benefits and claims expense related to variable annuity guarantees resulting from a decrease of 100 basis points in various rate assumptions . the gmdb and ggu liability is determined by estimating the expected value of death benefits in excess of the projected contract accumulation value and recognizing

cash flows cash flows of cies are reflected in our cash flows provided by ( used in ) operating activities , investing activities and financing activities . cash held by cies is not available for general use by ameriprise financial , nor is ameriprise financial cash available for general use by its cies . as such , the operating , investing and financing cash flows of the cies have no impact to the change in cash and cash equivalents . operating activities net cash provided by operating activities increased $ 1.0 billion to $ 2.4 billion for the year ended december 31 , 2014 compared to $ 1.4 billion for the prior year primarily due to an $ 861 million increase in cash flows related to investment properties of cies due to lower purchases and higher sales of investment properties and an increase in cash from changes in our freestanding derivatives and related collateral , as well as an increase in fee revenue partially offset by related expenses and a $ 187 million increase in income taxes paid , net . net cash provided by operating activities decreased $ 141 million to $ 1.4 billion for the year ended december 31 , 2013 compared to $ 1.5 billion for the prior year primarily reflecting higher income taxes paid and cash flow changes related to cies . in addition , cash activity related to our freestanding derivatives and related collateral resulted in an increase in cash compared to the prior year . income taxes paid , net increased $ 174 million compared to the prior year primarily due to higher income , as well as lower tax refunds attributable to prior years .


 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 cash flows of cies are reflected in our cash flows provided by ( used in ) operating activities , investing activities and financing activities . cash held by cies is not available for general use by ameriprise financial , nor is ameriprise financial cash available for general use by its cies . as such , the operating , investing and financing cash flows of the cies have no impact to the change in cash and cash equivalents . operating activities net cash provided by operating activities increased $ 1.0 billion to $ 2.4 billion for the year ended december 31 , 2014 compared to $ 1.4 billion for the prior year primarily due to an $ 861 million increase in cash flows related to investment properties of cies due to lower purchases and higher sales of investment properties and an increase in cash from changes in our freestanding derivatives and related collateral , as well as an increase in fee revenue partially offset by related expenses and a $ 187 million increase in income taxes paid , net . net cash provided by operating activities decreased $ 141 million to $ 1.4 billion for the year ended december 31 , 2013 compared to $ 1.5 billion for the prior year primarily reflecting higher income taxes paid and cash flow changes related to cies . in addition , cash activity related to our freestanding derivatives and related collateral resulted in an increase in cash compared to the prior year . income taxes paid , net increased $ 174 million compared to the prior year primarily due to higher income , as well as lower tax refunds attributable to prior years .
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 Suspicious Activity Report : our asset management capabilities are increasingly global in scale , with columbia management investment advisers , llc ( “ columbia ” or “ columbia management ” ) as the primary provider of products and services in the u.s. and threadneedle asset management holdings sàrl ( “ threadneedle ” ) as the primary provider of products and services outside of the u.s. we offer a broad spectrum of investment advice and products to individual , institutional and high-net worth investors . these investment products are primarily provided through third parties , though we also provide our asset management products through our advisor channel . our underlying asset management philosophy is based on delivering consistently strong and competitive investment performance . the quality and breadth of our asset management capabilities are demonstrated by 118 of our mutual funds , including 51 columbia management funds and 67 threadneedle funds , being rated as four- and five-star funds by morningstar . we are positioned to continue to grow our assets under management and to strengthen our asset management offerings to existing and new clients . our asset management capabilities are well positioned to address mature markets in the u.s. and europe . we also have the capability to leverage existing strengths to effectively expand into new global and emerging markets . in the past few years , we have expanded beyond our traditional strengths in the u.s. and uk to gather assets in continental europe , asia , australia , the middle east and africa . in addition , we continue to pursue opportunities to leverage the collective capabilities of columbia management and threadneedle to enhance our current range of investment solutions , to develop new solutions that are responsive to client demand in an increasingly complex marketplace and to maximize the distribution capabilities of our global business . 44 the financial results from the businesses underlying our go-to-market approaches are reflected in our five operating segments : advice & wealth management ; asset management ; annuities ; protection ; and corporate & other . in the first quarter of 2014 , we made the following changes to our previously reported segment data : ameriprise interest and debt expense was allocated to all segments to more accurately reflect management 's assessment of capital allocation . interest accretion income from the intercompany transfer of former bank assets was eliminated for segment reporting resulting in this accretion no longer being allocated to the annuities and protection segments . the corresponding offset is no longer reported in the corporate & other segment . certain fixed wholesaling costs were reclassified from distribution expenses to general and administrative expense to improve consistency in our presentation of wholesaling distribution expense across all segments . this change also impacted the consolidated statements of income . the reallocations and reclassifications did not result in any changes to our previously reported consolidated net income or shareholders ' equity . our operating segments are aligned with the financial solutions we offer to address our clients ' needs . the products and services we provide retail clients and , to a lesser extent , institutional clients , are the primary source of our revenues and net income . revenues and net income are significantly affected by investment performance and the total value and composition of assets we manage and administer for our retail and institutional clients as well as the distribution fees we receive from other companies . these factors , in turn , are largely determined by overall investment market performance and the depth and breadth of our individual client relationships . financial markets and macroeconomic conditions have had and will continue to have a significant impact on our operating and performance results . in addition , the business and regulatory environment in which we operate remains subject to elevated uncertainty and change . to succeed , we expect to continue focusing on our key strategic objectives . the success of these and other strategies may be affected by the factors discussed in item 1a of this annual report on form 10-k — “ risk factors . ” equity price , credit market and interest rate fluctuations can have a significant impact on our results of operations , primarily due to the effects they have on the asset management and other asset-based fees we earn , the “ spread ” income generated on our fixed annuities , fixed insurance , deposit products and the fixed portion of variable annuities and variable insurance contracts , the value of deferred acquisition costs ( “ dac ” ) and deferred sales inducement costs ( “ dsic ” ) assets , the values of liabilities for guaranteed benefits associated with our variable annuities and the values of derivatives held to hedge these benefits . earnings , as well as operating earnings , will continue to be negatively impacted by the ongoing low interest rate environment . in addition to continuing spread compression in our interest sensitive product lines , a sustained low interest rate environment may result in increases to our reserves and changes in various rate assumptions we use to amortize dac and dsic , which may negatively impact our operating earnings . for additional discussion on our interest rate risk , see item 7a . “ quantitative and qualitative disclosures about market risk . ” in the third quarter of the year , we conduct our annual review of life insurance and annuity valuation assumptions relative to current experience and management expectations . to the extent that expectations change as a result of this review , we update valuation assumptions and the impact is reflected as part of our annual review of life insurance and annuity valuation assumptions and modeling changes ( “ unlocking ” ) . story_separator_special_tag for annuity , life , di and ltc insurance products , key assumptions underlying these long-term projections include interest rates ( both earning rates on invested assets and rates credited to contractholder and policyholder accounts ) , equity market performance , mortality and morbidity rates , variable annuity benefit utilization rates and the rates at which contractholders and policyholders are expected to surrender their contracts , make withdrawals from their contracts and make additional deposits to their contracts . assumptions about earned and credited interest rates are the primary factors used to project interest margins , while assumptions about equity and bond market performance are the primary factors used to project client asset value growth rates , and assumptions about surrenders , withdrawals and deposits comprise projected persistency rates . management must also make assumptions to project maintenance expenses associated with servicing our annuity and insurance businesses during the dac amortization period . the client asset value growth rates are the rates at which variable annuity and variable universal life ( “ vul ” ) insurance contract values invested in separate accounts are assumed to appreciate in the future . the rates used vary by equity and fixed income investments . management reviews and , where appropriate , adjusts its assumptions with respect to client asset value growth rates on a regular basis . the long-term client asset value growth rates are based on assumed gross annual returns of 9 % for equity funds and 6 % for fixed income funds . we typically use a five-year mean reversion process as a guideline in setting near-term equity fund growth rates based on a long-term view of financial market performance as well as recent actual performance . the suggested near-term equity fund growth rate is reviewed quarterly to ensure consistency with management 's assessment of anticipated equity market performance . a decrease of 100 basis points in various rate assumptions is likely to result in an increase in dac and dsic amortization and an increase in benefits and claims expense from variable annuity guarantees . the following table presents the estimated impact to current period pretax income : estimated impact to pretax income ( 1 ) ( in millions ) decrease in future near- and long-term fixed income returns by 100 basis points $ ( 57 ) decrease in future near-term equity fund growth returns by 100 basis points $ ( 39 ) decrease in future long-term equity fund growth returns by 100 basis points ( 31 ) decrease in future near- and long-term equity fund growth returns by 100 basis points $ ( 70 ) ( 1 ) an increase in the above assumptions by 100 basis points would result in an increase to pretax income for approximately the same amount . we monitor other principal dac and dsic amortization assumptions , such as persistency , mortality , morbidity , interest margin , variable annuity benefit utilization and maintenance expense levels each quarter and , when assessed independently , each could impact our dac and dsic balances . the analysis of dac and dsic balances and the corresponding amortization is a dynamic process that considers all relevant factors and assumptions described previously . unless management identifies a significant deviation over the course of the quarterly 49 monitoring , management reviews and updates these dac and dsic amortization assumptions annually in the third quarter of each year . an assessment of sensitivity associated with changes in any single assumption would not necessarily be an indicator of future results . policyholder account balances , future policy benefits and claims fixed annuities and variable annuity guarantees fixed annuities and variable annuity guarantees include amounts for fixed account values on fixed and variable deferred annuities , guaranteed benefits associated with variable annuities , equity indexed annuities ( “ eia ” ) and fixed annuities in a payout status . liabilities for fixed account values on fixed and variable deferred annuities are equal to accumulation values , which are the cumulative gross deposits and credited interest less withdrawals and various charges . the majority of the variable annuity contracts offered by us contain guaranteed minimum death benefit ( “ gmdb ” ) provisions . when market values of the customer 's accounts decline , the death benefit payable on a contract with a gmdb may exceed the contract accumulation value . we also offer variable annuities with death benefit provisions that gross up the amount payable by a certain percentage of contract earnings which are referred to as gain gross-up ( “ ggu ” ) benefits . in addition , we offer contracts with guaranteed minimum withdrawal benefit ( “ gmwb ” ) and guaranteed minimum accumulation benefit ( “ gmab ” ) provisions and , until may 2007 , we offered contracts containing guaranteed minimum income benefit ( “ gmib ” ) provisions . in determining the liabilities for gmdb , ggu , gmib and the life contingent benefits associated with gmwb , we project these benefits and contract assessments using actuarial models to simulate various equity market scenarios . significant assumptions made in projecting future benefits and assessments relate to customer asset value growth rates , mortality , persistency , benefit utilization and investment margins and are consistent with those used for dac valuation for the same contracts . as with dac , management reviews , and where appropriate , adjusts its assumptions each quarter . unless management identifies a material deviation over the course of quarterly monitoring , management reviews and updates these assumptions annually in the third quarter of each year . the amounts in the table above in “ deferred acquisition costs and deferred sales inducement costs ” include the estimated impact to benefits and claims expense related to variable annuity guarantees resulting from a decrease of 100 basis points in various rate assumptions . the gmdb and ggu liability is determined by estimating the expected value of death benefits in excess of the projected contract accumulation value and recognizing

