for the semiconductor market , our growth is driven by shrinking line widths and process nodes of 45 nanometers and smaller , the use of multiple layers of new materials such as copper and low-k dielectrics and increasing device complexity . our products are used primarily in laboratories to speed new product development and increase yields by enabling 3d wafer metrology , defect analysis , root cause failure analysis and circuit edit for modifying device structures . in the data storage market , our products offer 3d metrology for thin film head processing and root cause failure analysis . factors affecting our business include advances in perpendicular recording head technology , such as rapidly increasing storage densities that require smaller recording heads , thinner geometries and materials that increase the complexity of device structures . the research and industry market segment includes universities , public and private research laboratories and customers in a wide range of industries , including automobiles , aerospace , forensics , metals , mining and petrochemicals . growth in these markets is driven by global corporate and government funding for research and development in materials science and by development of new products and processes based on innovations in materials at the nanoscale . our solutions provide researchers and manufacturers with atomic-level resolution images and permit development , analysis and production of advanced products . our products are also used in mineral concentration analysis , root cause failure analysis and quality control applications . the life sciences market segment includes universities , government laboratories and research institutes engaged in biotech and life sciences applications , as well as pharmaceutical , biotech and medical device companies and hospitals . our products ' ultra-high resolution imaging allows cell biologists and drug researchers to create detailed 3d reconstructions of complex biological structures . our products are also used in particle analysis and a range of pathology and quality control applications . sales and backlog net sales increased to $ 634.2 million in 2010 compared to $ 577.3 million in 2009. this increase reflects increases in electronics and service and components , partially offset by decreases in research and industry and life sciences as described more fully below . at december 31 , 2010 , our total backlog was $ 471.9 million compared to $ 354.6 million at december 31 , 2009. as discussed in the section titled business-backlog ,  orders received in a particular period that can not be built and shipped to the customer in that period represent backlog . outlook for 2011 we enter 2011 with record backlog of unfilled orders . in addition , we increased our manufacturing capacity in the latter half of 2010 and revenue in the fourth quarter of 2010 was above prior quarters . these factors lead us to believe that we will see revenue growth in the first half of 2011. for the second half of 2011 , we have less visibility , but our pipeline of potential orders is strong . as a result , we expect that 2011 will show improved revenue growth over what we have seen in recent years . this growth is driven by a rebound in our research and industry market , continued recovery of the semiconductor industry and continuing penetration of our tools into emerging markets . a change in any of these factors could adversely affect our business . our gross margins improved in the second half of 2010 , primarily because of product mix , increased volume , a better competitive pricing environment and operational improvements . we expect these factors to continue to influence our gross margins in 2011. accordingly , we expect gross margins for the full year of 2011 to improve year over year from 2010 . 29 operating expenses are expected to increase compared with 2010 , as we invest in new products and expanded markets . the effective tax rate for 2011 will be higher than in 2010. however , the combination of higher revenue and improved gross margins are expected to generate pre-tax earnings growth for the full year . results of operations the following table sets forth our statement of operations data ( in thousands ) : replace_table_token_8_th the following table sets forth our statement of operations data as a percentage of net sales : replace_table_token_9_th ( 1 ) percentages may not add due to rounding . net sales increased $ 56.9 million , or 9.9 % , to $ 634.2 million in 2010 compared to $ 577.3 million in 2009 and decreased $ 21.9 million , or 3.6 % , in 2009 compared to $ 599.2 million in 2008. the factors affecting net sales are discussed in more detail in the net sales by segment discussion below . currency fluctuations decreased net sales by approximately $ 6.6 million in 2010 compared to 2009 as approximately 68 % of our net sales were denominated in foreign currencies that fluctuated against the u.s. dollar . currency fluctuations decreased net sales by approximately $ 9.6 million in 2009 compared to 2008 as approximately 66 % of our net sales were denominated in foreign currencies that declined in strength against the u.s. dollar . a significant portion of our revenue is denominated in foreign currencies , especially the euro . as the u.s. dollar strengthens against these foreign currencies , this generally has the effect of reducing net sales and backlog . 30 net sales by segment net sales by market segment ( in thousands ) and as a percentage of net sales were as follows : replace_table_token_10_th electronics the $ 96.4 million , or 76.2 % , increase in electronics sales in 2010 compared to 2009 was primarily due to an increase in semiconductor and data storage company capital spending for capacity expansion and new process development . we realized increases in unit sales of our wafer-level and small dualbeam products . story_separator_special_tag this expectation is down from our original estimate of 50 positions and is driven by improved business conditions in the netherlands . the move will include severance costs , expected costs to transfer the product line , costs to train brno employees and costs to build-out the existing brno facility to add capacity for the additional small dualbeam production . severance costs were accrued as of july 4 , 2010 , as such amounts were probable and reasonably estimable . we adjusted our severance accrual in the second half of 2010 to reflect the reduced estimate of employees subject to the severance agreement . the principal goal of the product line move is to reduce manufacturing costs for the small dualbeam product . in addition to the product line move , the april 2010 restructuring involves organizational changes designed to improve the efficiency of our finance , research and development and other corporate programs and improve our market focus . we incurred a total of $ 7.3 million of costs related to the april 2010 restructuring plan in 2010 and expect to incur an additional $ 1.0 million to $ 1.7 million as detailed in the table below . presently , all of the costs described are expected to result in cash expenditures and we currently expect the total cost of the restructuring to be approximately $ 8.3 million to $ 9.0 million . a summary of the expenses related to our april 2010 restructuring plan is as follows : restructuring activity expense type approximate range of expected costs expected timing severance costs related to work force reduction and reorganization ( approximately 30 employees ) $ 7.2 million  $ 7.7 million in cash expense $ 6.4 million incurred . remainder through the second quarter of 2011 product line transfer , training of brno employees and facility build-out in brno $ 1.1 million - $ 1.3 million in cash expense $ 0.9 million incurred . remainder through the second quarter of 2011 the actions related to our april 2010 restructuring plan are expected to reduce manufacturing costs and operating expenses and increase cash flow by approximately $ 4.5 million per year once the move to the czech republic is complete . for information regarding the related accrued liability , see note 13 of notes to consolidated financial statements . 36 other income ( expense ) , net other income ( expense ) items include interest income , interest expense , foreign currency gains and losses and other miscellaneous items . interest income represents interest earned on cash and cash equivalents and investments in marketable securities and totaled $ 2.6 million in 2010 , $ 2.9 million in 2009 and $ 14.4 million in 2008. the decrease in 2010 compared to 2009 was primarily due to the use of $ 10.9 million of cash for the repayment of debt in 2010 and lower market interest rates . the decrease in 2009 compared to 2008 was primarily due to lower interest rates and a decrease in our invested balances , primarily due to the use of $ 13.1 million of cash and $ 194.9 million of cash , respectively , for the repayment of debt in 2009 and 2008. interest expense for 2010 , 2009 and 2008 included interest expense related to our 2.875 % convertible notes . interest expense in 2008 also included interest related to our 5.5 % convertible notes , which were repaid in full in january 2008 and $ 6.3 million of non-cash interest related to the effects of the adoption , on january 1 , 2009 , of accounting guidance regarding debt instruments that may be settled in cash upon conversion . see note 22 of notes to consolidated financial statements . the amortization of capitalized note issuance costs related to our convertible note issuances is also included as a component of interest expense . interest expense in 2010 and 2009 included $ 0.1 million and $ 0.3 million , respectively , related to the write-off of note issuance costs in connection with the early redemption of a total of $ 11.0 million and $ 15.0 million , respectively , of our 2.875 % convertible notes . interest expense in 2008 included $ 0.2 million of premiums and commissions paid on the repurchase of the remaining $ 45.9 million of our 5.5 % convertible notes as well as the write-off of $ 0.1 million of related deferred note issuance costs and $ 0.4 million of premiums and commissions paid on the repurchase of $ 148.9 million principal amount of our $ 150.0 million zero coupon convertible notes as well as the write-off of $ 0.2 million of related deferred note issuance costs . assuming no additional note repurchases , amortization of our remaining convertible note issuance costs will total approximately $ 0.1 million per quarter through the second quarter of 2013. other , net primarily consists of foreign currency gains and losses on transactions and realized and unrealized gains and losses on the changes in fair value of derivative contracts entered into to hedge these transactions . other , net in 2010 included a $ 0.1 million gain on the early redemption of a portion of our 2.875 % convertible notes . other , net in 2009 included a $ 2.0 million gain on the early redemption of our 2.875 % notes and a $ 1.3 million charge for cash flow hedge ineffectiveness , foreign currency gains and losses on transactions and realized and unrealized gains and losses on the changes in fair value of derivative contracts entered into to hedge these transactions . other , net in 2008 included a loss of $ 1.3 million related to ineffectiveness of certain of our cash flow hedges due to increased currency volatility and a $ 1.3 million gain related to the disposal of an insignificant sales subsidiary . in addition , during the fourth quarter of 2008 , we classified our ars as trading securities and , therefore

liquidity and capital resources sources of liquidity and capital resources our sources of liquidity and capital resources as of december 31 , 2010 consisted of $ 343.8 million of cash , cash equivalents , short-term restricted cash and short-term investments , $ 38.7 million in non-current investments , $ 41.4 million of long-term restricted cash , $ 100.0 million available under revolving credit facilities , as well as potential future cash flows from operations . restricted cash relates to deposits to secure bank guarantees for customer prepayments that expire through 2015. we believe that we have sufficient cash resources and available credit lines to meet our expected operational and capital needs for at least the next twelve months from december 31 , 2010. in 2010 , cash and cash equivalents and short-term restricted cash increased $ 158.4 million to $ 299.7 million as of december 31 , 2010 from $ 141.3 million as of december 31 , 2009 primarily as a result of $ 75.0 million provided by operations , $ 98.9 million from the redemption of ars , $ 8.0 million of proceeds from the exercise of employee stock options and the net redemption of $ 81.5 million of marketable securities . these factors were partially offset by $ 8.9 million used for the purchase of property , plant and equipment , $ 59.6 million of repayments on our ubs line of credit , $ 10.9 million used for the early redemption of $ 11.0 million par value of our 2.875 % convertible subordinated notes and a $ 9.6 million unfavorable impact of exchange rate changes .


 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.
     ```liquidity and capital resources sources of liquidity and capital resources our sources of liquidity and capital resources as of december 31 , 2010 consisted of $ 343.8 million of cash , cash equivalents , short-term restricted cash and short-term investments , $ 38.7 million in non-current investments , $ 41.4 million of long-term restricted cash , $ 100.0 million available under revolving credit facilities , as well as potential future cash flows from operations . restricted cash relates to deposits to secure bank guarantees for customer prepayments that expire through 2015. we believe that we have sufficient cash resources and available credit lines to meet our expected operational and capital needs for at least the next twelve months from december 31 , 2010. in 2010 , cash and cash equivalents and short-term restricted cash increased $ 158.4 million to $ 299.7 million as of december 31 , 2010 from $ 141.3 million as of december 31 , 2009 primarily as a result of $ 75.0 million provided by operations , $ 98.9 million from the redemption of ars , $ 8.0 million of proceeds from the exercise of employee stock options and the net redemption of $ 81.5 million of marketable securities . these factors were partially offset by $ 8.9 million used for the purchase of property , plant and equipment , $ 59.6 million of repayments on our ubs line of credit , $ 10.9 million used for the early redemption of $ 11.0 million par value of our 2.875 % convertible subordinated notes and a $ 9.6 million unfavorable impact of exchange rate changes .
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 Suspicious Activity Report : for the semiconductor market , our growth is driven by shrinking line widths and process nodes of 45 nanometers and smaller , the use of multiple layers of new materials such as copper and low-k dielectrics and increasing device complexity . our products are used primarily in laboratories to speed new product development and increase yields by enabling 3d wafer metrology , defect analysis , root cause failure analysis and circuit edit for modifying device structures . in the data storage market , our products offer 3d metrology for thin film head processing and root cause failure analysis . factors affecting our business include advances in perpendicular recording head technology , such as rapidly increasing storage densities that require smaller recording heads , thinner geometries and materials that increase the complexity of device structures . the research and industry market segment includes universities , public and private research laboratories and customers in a wide range of industries , including automobiles , aerospace , forensics , metals , mining and petrochemicals . growth in these markets is driven by global corporate and government funding for research and development in materials science and by development of new products and processes based on innovations in materials at the nanoscale . our solutions provide researchers and manufacturers with atomic-level resolution images and permit development , analysis and production of advanced products . our products are also used in mineral concentration analysis , root cause failure analysis and quality control applications . the life sciences market segment includes universities , government laboratories and research institutes engaged in biotech and life sciences applications , as well as pharmaceutical , biotech and medical device companies and hospitals . our products ' ultra-high resolution imaging allows cell biologists and drug researchers to create detailed 3d reconstructions of complex biological structures . our products are also used in particle analysis and a range of pathology and quality control applications . sales and backlog net sales increased to $ 634.2 million in 2010 compared to $ 577.3 million in 2009. this increase reflects increases in electronics and service and components , partially offset by decreases in research and industry and life sciences as described more fully below . at december 31 , 2010 , our total backlog was $ 471.9 million compared to $ 354.6 million at december 31 , 2009. as discussed in the section titled business-backlog ,  orders received in a particular period that can not be built and shipped to the customer in that period represent backlog . outlook for 2011 we enter 2011 with record backlog of unfilled orders . in addition , we increased our manufacturing capacity in the latter half of 2010 and revenue in the fourth quarter of 2010 was above prior quarters . these factors lead us to believe that we will see revenue growth in the first half of 2011. for the second half of 2011 , we have less visibility , but our pipeline of potential orders is strong . as a result , we expect that 2011 will show improved revenue growth over what we have seen in recent years . this growth is driven by a rebound in our research and industry market , continued recovery of the semiconductor industry and continuing penetration of our tools into emerging markets . a change in any of these factors could adversely affect our business . our gross margins improved in the second half of 2010 , primarily because of product mix , increased volume , a better competitive pricing environment and operational improvements . we expect these factors to continue to influence our gross margins in 2011. accordingly , we expect gross margins for the full year of 2011 to improve year over year from 2010 . 29 operating expenses are expected to increase compared with 2010 , as we invest in new products and expanded markets . the effective tax rate for 2011 will be higher than in 2010. however , the combination of higher revenue and improved gross margins are expected to generate pre-tax earnings growth for the full year . results of operations the following table sets forth our statement of operations data ( in thousands ) : replace_table_token_8_th the following table sets forth our statement of operations data as a percentage of net sales : replace_table_token_9_th ( 1 ) percentages may not add due to rounding . net sales increased $ 56.9 million , or 9.9 % , to $ 634.2 million in 2010 compared to $ 577.3 million in 2009 and decreased $ 21.9 million , or 3.6 % , in 2009 compared to $ 599.2 million in 2008. the factors affecting net sales are discussed in more detail in the net sales by segment discussion below . currency fluctuations decreased net sales by approximately $ 6.6 million in 2010 compared to 2009 as approximately 68 % of our net sales were denominated in foreign currencies that fluctuated against the u.s. dollar . currency fluctuations decreased net sales by approximately $ 9.6 million in 2009 compared to 2008 as approximately 66 % of our net sales were denominated in foreign currencies that declined in strength against the u.s. dollar . a significant portion of our revenue is denominated in foreign currencies , especially the euro . as the u.s. dollar strengthens against these foreign currencies , this generally has the effect of reducing net sales and backlog . 30 net sales by segment net sales by market segment ( in thousands ) and as a percentage of net sales were as follows : replace_table_token_10_th electronics the $ 96.4 million , or 76.2 % , increase in electronics sales in 2010 compared to 2009 was primarily due to an increase in semiconductor and data storage company capital spending for capacity expansion and new process development . we realized increases in unit sales of our wafer-level and small dualbeam products . story_separator_special_tag this expectation is down from our original estimate of 50 positions and is driven by improved business conditions in the netherlands . the move will include severance costs , expected costs to transfer the product line , costs to train brno employees and costs to build-out the existing brno facility to add capacity for the additional small dualbeam production . severance costs were accrued as of july 4 , 2010 , as such amounts were probable and reasonably estimable . we adjusted our severance accrual in the second half of 2010 to reflect the reduced estimate of employees subject to the severance agreement . the principal goal of the product line move is to reduce manufacturing costs for the small dualbeam product . in addition to the product line move , the april 2010 restructuring involves organizational changes designed to improve the efficiency of our finance , research and development and other corporate programs and improve our market focus . we incurred a total of $ 7.3 million of costs related to the april 2010 restructuring plan in 2010 and expect to incur an additional $ 1.0 million to $ 1.7 million as detailed in the table below . presently , all of the costs described are expected to result in cash expenditures and we currently expect the total cost of the restructuring to be approximately $ 8.3 million to $ 9.0 million . a summary of the expenses related to our april 2010 restructuring plan is as follows : restructuring activity expense type approximate range of expected costs expected timing severance costs related to work force reduction and reorganization ( approximately 30 employees ) $ 7.2 million  $ 7.7 million in cash expense $ 6.4 million incurred . remainder through the second quarter of 2011 product line transfer , training of brno employees and facility build-out in brno $ 1.1 million - $ 1.3 million in cash expense $ 0.9 million incurred . remainder through the second quarter of 2011 the actions related to our april 2010 restructuring plan are expected to reduce manufacturing costs and operating expenses and increase cash flow by approximately $ 4.5 million per year once the move to the czech republic is complete . for information regarding the related accrued liability , see note 13 of notes to consolidated financial statements . 36 other income ( expense ) , net other income ( expense ) items include interest income , interest expense , foreign currency gains and losses and other miscellaneous items . interest income represents interest earned on cash and cash equivalents and investments in marketable securities and totaled $ 2.6 million in 2010 , $ 2.9 million in 2009 and $ 14.4 million in 2008. the decrease in 2010 compared to 2009 was primarily due to the use of $ 10.9 million of cash for the repayment of debt in 2010 and lower market interest rates . the decrease in 2009 compared to 2008 was primarily due to lower interest rates and a decrease in our invested balances , primarily due to the use of $ 13.1 million of cash and $ 194.9 million of cash , respectively , for the repayment of debt in 2009 and 2008. interest expense for 2010 , 2009 and 2008 included interest expense related to our 2.875 % convertible notes . interest expense in 2008 also included interest related to our 5.5 % convertible notes , which were repaid in full in january 2008 and $ 6.3 million of non-cash interest related to the effects of the adoption , on january 1 , 2009 , of accounting guidance regarding debt instruments that may be settled in cash upon conversion . see note 22 of notes to consolidated financial statements . the amortization of capitalized note issuance costs related to our convertible note issuances is also included as a component of interest expense . interest expense in 2010 and 2009 included $ 0.1 million and $ 0.3 million , respectively , related to the write-off of note issuance costs in connection with the early redemption of a total of $ 11.0 million and $ 15.0 million , respectively , of our 2.875 % convertible notes . interest expense in 2008 included $ 0.2 million of premiums and commissions paid on the repurchase of the remaining $ 45.9 million of our 5.5 % convertible notes as well as the write-off of $ 0.1 million of related deferred note issuance costs and $ 0.4 million of premiums and commissions paid on the repurchase of $ 148.9 million principal amount of our $ 150.0 million zero coupon convertible notes as well as the write-off of $ 0.2 million of related deferred note issuance costs . assuming no additional note repurchases , amortization of our remaining convertible note issuance costs will total approximately $ 0.1 million per quarter through the second quarter of 2013. other , net primarily consists of foreign currency gains and losses on transactions and realized and unrealized gains and losses on the changes in fair value of derivative contracts entered into to hedge these transactions . other , net in 2010 included a $ 0.1 million gain on the early redemption of a portion of our 2.875 % convertible notes . other , net in 2009 included a $ 2.0 million gain on the early redemption of our 2.875 % notes and a $ 1.3 million charge for cash flow hedge ineffectiveness , foreign currency gains and losses on transactions and realized and unrealized gains and losses on the changes in fair value of derivative contracts entered into to hedge these transactions . other , net in 2008 included a loss of $ 1.3 million related to ineffectiveness of certain of our cash flow hedges due to increased currency volatility and a $ 1.3 million gain related to the disposal of an insignificant sales subsidiary . in addition , during the fourth quarter of 2008 , we classified our ars as trading securities and , therefore

