over the long term , we believe that the u.s. home products market will benefit from favorable population and immigration trends , which will drive demand for new housing units , and from aging existing housing stock that will continue to need to be repaired and remodeled . we remain focused on our initiatives designed to outperform our markets . we believe our strong brand positions , consumer focused innovation , flexible and efficient supply chains , and excellent customer service will position our business to perform well in the marketplace . however , we expect that near term results will continue to be challenging as consumers remain cautious . in addition , we expect costs may be higher for raw materials and transportation , a consumer preference for lower-priced valued oriented products will persist , and a heavy promotional environment for large ticket discretionary purchases such as kitchen cabinets will continue through 2012 but remain at about the same level as we experienced in 2011. we strive to offset the unfavorable impact of these items with productivity initiatives and price increases . separation from former parent on september 27 , 2011 , the board of directors of our former parent approved the separation . the separation was accomplished by increasing the total number of issued and outstanding shares of home & security common stock such that 155,052,629 shares of home & security common stock were available for distribution to holders of common stock of our former parent . in accordance with the separation and distribution agreement between our former parent and the company , the distribution of home & security common stock was made on october 3 , 2011 , with our former parent stockholders receiving one share of home & security common stock for each share of former parent common stock held as of 6:00 p.m. new york city time on september 20 , 2011. in addition , we paid a dividend of $ 548.9 million to our former parent prior to the separation on october 3 , 2011 and made a payment of $ 6.0 million to our former parent on january 3 , 2012. following the separation , our former parent changed its name to beam inc. and retained no ownership interest in home & security . home & security and beam inc. now have separate public ownership , boards of directors and management . 26 a registration statement on form 10 , as amended ( the form 10 ) , describing the separation was filed by home & security with the sec and was declared effective on september 2 , 2011. on october 4 , 2011 , our common stock began trading regular-way on the new york stock exchange under the ticker symbol fbhs . basis of presentation the consolidated financial statements and segment information included in this annual report have been derived principally from the consolidated financial statements of the company , which prior to the separation was a wholly-owned subsidiary of our former parent , using the historical results of operations , and the historical basis of assets and liabilities . our historical financial statements include allocations of certain general corporate expenses of former parent incurred directly by our former parent . during the years ended december 31 , 2011 , 2010 and 2009 , these allocations totaled $ 23.4 million , $ 32.0 million and $ 34.2 million , respectively . the 2011 allocation is for nine months only ( january 1 , 2011 through the date of the separation ) because home & security became an independent company on october 3 , 2011. these allocated expenses include costs associated with legal , finance , treasury , accounting , internal audit and general management services and are included in corporate in the accompanying segment information . management believes that the assumptions and methodologies underlying the allocation of these general corporate expenses are reasonable . however , such expenses may not be indicative of the actual level of expense that would have been incurred by the company if it had operated as an independent company or of the costs expected to be incurred in the future . the consolidated financial statements included in this annual report on form 10-k may not necessarily reflect the company 's results of operations , financial condition and cash flows in the future or what its results of operations , financial condition and cash flows would have been had the company been a stand-alone company during the periods presented . in particular : > prior to the separation , substantially all of the company 's debt was payable to our former parent . following the separation , the company has a capital structure with significantly less debt than was reflected in the historical financial statements . in 2011 , our former parent made equity contributions of $ 2.7 billion to the company capitalizing intercompany loans outstanding . > the company estimates that it would have incurred approximately $ 14 million of incremental corporate expenses if it had functioned as an independent stand-alone public company for the year ended december 31 , 2011 and approximately $ 20 million of incremental costs for the years ended december 31 , 2010 and 2009 . > our effective tax rate historically reflected the impact of certain unusual items including the resolution of taxing authority audits and changes in valuation allowances , as well as recurring factors including changes in geographical mix of income before taxes and the level of pre-tax income or losses . our effective tax rate has also historically been impacted by a high level of related party interest expense . story_separator_special_tag selling , general and administrative expenses selling , general and administrative expenses increased $ 21.2 million , or 3 % , primarily due to increased sales and higher levels of advertising and promotional spending to support long-term growth , new product launches and new business , particularly in the kitchen & bath cabinetry and plumbing & accessories segments , as well as higher compensation and benefit costs . this increase was partially offset by the favorable impact from resolution of litigation ( approximately $ 8 million of income in 2010 compared to approximately $ 8 million of expense in 2009 ) . 33 restructuring charges in 2010 , we recorded restructuring charges of $ 8.0 million compared to $ 21.8 million in 2009. restructuring charges in 2010 primarily related to product line integration and facility consolidation in the security & storage segment . these charges primarily consisted of $ 4.9 million for workforce reductions compared to $ 11.7 million in 2009. restructuring charges in 2009 primarily related to workforce reductions , including the announced closure of seven manufacturing facilities . we did not announce any additional manufacturing facility closures in 2010. operating income operating income increased $ 144.3 million to $ 198.4 million , primarily due to higher net sales in all segments and related favorable operating leverage , lower restructuring and other charges ( $ 39.5 million ) , favorable foreign exchange ( approximately $ 15 million ) and reduced cost structures in all of the segments . operating income was unfavorably impacted by higher advertising and promotional spending , strategic spending to support new business wins and product launches , as well as higher raw material and transportation costs . related party interest expense , net related party interest expense , net , increased $ 31.1 million , or 37 % , due to higher variable interest rates on borrowings from our former parent , which were based on our former parent 's interest rates on short-term debt , partially offset by lower average debt . other expense ( income ) , net other expense ( income ) , net , was flat from 2009 to 2010 and primarily consisted of gains related to foreign currency-denominated transactions . income taxes the effective income tax rates , calculated as if the company were a separate taxpayer , for the years ended december 31 , 2010 and 2009 were 21.8 % and ( 26.9 ) % , respectively . the effective tax rate in 2010 was favorably impacted by a tax benefit related to the final settlement of u.s. federal income tax audits covering the 2004 to 2007 years and unfavorably impacted by a higher proportion of domestic income in 2010 , which is taxed at a higher rate relative to foreign income . our effective income tax rate in 2009 was unfavorably impacted by income tax expense on foreign dividends and favorably impacted by tax benefits from restructuring and other charges relative to the lower taxed income before these charges . noncontrolling interests noncontrolling interest expense increased $ 0.4 million , due to higher earnings in a consolidated subsidiary for which there is a noncontrolling interest . net ( loss ) income attributable to home & security net ( loss ) income attributable to home & security was income of $ 63.8 million in 2010 compared to a loss of $ 39.0 million in 2009. the $ 102.8 million increase in net income was primarily due to higher operating income and tax benefits related to tax audit settlements , partially offset by higher interest expense . 34 results by segment kitchen & bath cabinetry net sales increased $ 63.1 million , or 6 % , on higher sales volume due to new business wins and new product introductions , as well as approximately $ 20 million of favorable foreign exchange . net sales were unfavorably impacted by a further decline in the market due to continued pressure on big-ticket remodeling , as well as an approximately $ 9 million impact of one less shipping week in 2010. operating income increased $ 53.3 million to $ 28.2 million , primarily due to higher net sales and related favorable operating leverage , as well as lower restructuring and other charges ( $ 26.8 million ) and the benefit of cost reduction initiatives . operating income was unfavorably impacted by strategic investments to drive growth , as well as higher raw material and transportation costs . plumbing & accessories net sales increased $ 88.8 million , or 11 % , primarily on higher volume due to expanded customer penetration , new product introductions and international growth , as well as customer inventory replenishment as market conditions stabilized . in addition , foreign exchange had a favorable impact of approximately $ 15 million . operating income increased $ 18.3 million , or 16 % , primarily due to higher sales and the related favorable operating leverage , the impact of cost reduction projects , favorable foreign exchange ( approximately $ 10 million ) and lower restructuring and other charges ( $ 3.0 million ) . these benefits were significantly offset by higher raw material costs ( primarily brass , zinc and steel ) , increased transportation costs , unfavorable product mix and higher advertising and promotional expenses . advanced material windows & door systems net sales increased $ 49.9 million , or 9 % , on higher sales volume across product categories and favorable mix of products in entry doors . sales of windows increased in part due to the impact of the u.s. government tax credit on energy-efficient windows that expired at the end of 2010. net sales were unfavorably affected by one less shipping week in 2010 ( approximately $ 4 million ) . operating income increased $ 55.1 million to income of $ 17.6 million on increased operating efficiencies from manufacturing facility consolidation and other cost reduction projects , higher sales , favorable mix , and $ 15.9 million of

liquidity and capital resources our primary liquidity needs are to support working capital requirements and fund capital expenditures . we may have liquidity needs to finance acquisitions , repurchase common stock and pay dividends , when appropriate . our principal sources of liquidity have been cash on hand , cash flows from operating activities and , historically , financial support from our former parent . following the separation , we no longer have financial support from our former parent . our operating income is generated by our subsidiaries . there are no restrictions on the ability of our subsidiaries to pay dividends or make other distributions to home & security . we expect that our board of directors will periodically evaluate establishing a dividend and or share repurchase program . we periodically review our portfolio of brands and evaluate potential strategic transactions to increase shareholder value . however , we can not predict whether or when we may enter into acquisitions , joint ventures or dispositions , undertake share repurchases , or pay dividends , or what impact any such transactions could have on our results of operations , cash flows or financial condition , whether as a result of the issuance of debt or equity securities , or otherwise . our cash flows from operations , borrowing availability and overall liquidity are subject to certain risks and uncertainties , including those described in the section item 1a . risk factors. immediately prior to the separation , on october 3 , 2011 , home & security paid a dividend to our former parent in the amount of $ 500 million . in addition , we also paid a dividend of $ 48.9 million to our former parent on october 3 , 2011 and made a payment of $ 6.0 million to our former parent on january 3 , 2012. these two payments represented u.s. cash balances generated from august 26 , 2011 , the date of the conversion of fortune brands home & security llc from a delaware limited liability company to a delaware corporation through the date of the separation .


 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 our primary liquidity needs are to support working capital requirements and fund capital expenditures . we may have liquidity needs to finance acquisitions , repurchase common stock and pay dividends , when appropriate . our principal sources of liquidity have been cash on hand , cash flows from operating activities and , historically , financial support from our former parent . following the separation , we no longer have financial support from our former parent . our operating income is generated by our subsidiaries . there are no restrictions on the ability of our subsidiaries to pay dividends or make other distributions to home & security . we expect that our board of directors will periodically evaluate establishing a dividend and or share repurchase program . we periodically review our portfolio of brands and evaluate potential strategic transactions to increase shareholder value . however , we can not predict whether or when we may enter into acquisitions , joint ventures or dispositions , undertake share repurchases , or pay dividends , or what impact any such transactions could have on our results of operations , cash flows or financial condition , whether as a result of the issuance of debt or equity securities , or otherwise . our cash flows from operations , borrowing availability and overall liquidity are subject to certain risks and uncertainties , including those described in the section item 1a . risk factors. immediately prior to the separation , on october 3 , 2011 , home & security paid a dividend to our former parent in the amount of $ 500 million . in addition , we also paid a dividend of $ 48.9 million to our former parent on october 3 , 2011 and made a payment of $ 6.0 million to our former parent on january 3 , 2012. these two payments represented u.s. cash balances generated from august 26 , 2011 , the date of the conversion of fortune brands home & security llc from a delaware limited liability company to a delaware corporation through the date of the separation .
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 Suspicious Activity Report : over the long term , we believe that the u.s. home products market will benefit from favorable population and immigration trends , which will drive demand for new housing units , and from aging existing housing stock that will continue to need to be repaired and remodeled . we remain focused on our initiatives designed to outperform our markets . we believe our strong brand positions , consumer focused innovation , flexible and efficient supply chains , and excellent customer service will position our business to perform well in the marketplace . however , we expect that near term results will continue to be challenging as consumers remain cautious . in addition , we expect costs may be higher for raw materials and transportation , a consumer preference for lower-priced valued oriented products will persist , and a heavy promotional environment for large ticket discretionary purchases such as kitchen cabinets will continue through 2012 but remain at about the same level as we experienced in 2011. we strive to offset the unfavorable impact of these items with productivity initiatives and price increases . separation from former parent on september 27 , 2011 , the board of directors of our former parent approved the separation . the separation was accomplished by increasing the total number of issued and outstanding shares of home & security common stock such that 155,052,629 shares of home & security common stock were available for distribution to holders of common stock of our former parent . in accordance with the separation and distribution agreement between our former parent and the company , the distribution of home & security common stock was made on october 3 , 2011 , with our former parent stockholders receiving one share of home & security common stock for each share of former parent common stock held as of 6:00 p.m. new york city time on september 20 , 2011. in addition , we paid a dividend of $ 548.9 million to our former parent prior to the separation on october 3 , 2011 and made a payment of $ 6.0 million to our former parent on january 3 , 2012. following the separation , our former parent changed its name to beam inc. and retained no ownership interest in home & security . home & security and beam inc. now have separate public ownership , boards of directors and management . 26 a registration statement on form 10 , as amended ( the form 10 ) , describing the separation was filed by home & security with the sec and was declared effective on september 2 , 2011. on october 4 , 2011 , our common stock began trading regular-way on the new york stock exchange under the ticker symbol fbhs . basis of presentation the consolidated financial statements and segment information included in this annual report have been derived principally from the consolidated financial statements of the company , which prior to the separation was a wholly-owned subsidiary of our former parent , using the historical results of operations , and the historical basis of assets and liabilities . our historical financial statements include allocations of certain general corporate expenses of former parent incurred directly by our former parent . during the years ended december 31 , 2011 , 2010 and 2009 , these allocations totaled $ 23.4 million , $ 32.0 million and $ 34.2 million , respectively . the 2011 allocation is for nine months only ( january 1 , 2011 through the date of the separation ) because home & security became an independent company on october 3 , 2011. these allocated expenses include costs associated with legal , finance , treasury , accounting , internal audit and general management services and are included in corporate in the accompanying segment information . management believes that the assumptions and methodologies underlying the allocation of these general corporate expenses are reasonable . however , such expenses may not be indicative of the actual level of expense that would have been incurred by the company if it had operated as an independent company or of the costs expected to be incurred in the future . the consolidated financial statements included in this annual report on form 10-k may not necessarily reflect the company 's results of operations , financial condition and cash flows in the future or what its results of operations , financial condition and cash flows would have been had the company been a stand-alone company during the periods presented . in particular : > prior to the separation , substantially all of the company 's debt was payable to our former parent . following the separation , the company has a capital structure with significantly less debt than was reflected in the historical financial statements . in 2011 , our former parent made equity contributions of $ 2.7 billion to the company capitalizing intercompany loans outstanding . > the company estimates that it would have incurred approximately $ 14 million of incremental corporate expenses if it had functioned as an independent stand-alone public company for the year ended december 31 , 2011 and approximately $ 20 million of incremental costs for the years ended december 31 , 2010 and 2009 . > our effective tax rate historically reflected the impact of certain unusual items including the resolution of taxing authority audits and changes in valuation allowances , as well as recurring factors including changes in geographical mix of income before taxes and the level of pre-tax income or losses . our effective tax rate has also historically been impacted by a high level of related party interest expense . story_separator_special_tag selling , general and administrative expenses selling , general and administrative expenses increased $ 21.2 million , or 3 % , primarily due to increased sales and higher levels of advertising and promotional spending to support long-term growth , new product launches and new business , particularly in the kitchen & bath cabinetry and plumbing & accessories segments , as well as higher compensation and benefit costs . this increase was partially offset by the favorable impact from resolution of litigation ( approximately $ 8 million of income in 2010 compared to approximately $ 8 million of expense in 2009 ) . 33 restructuring charges in 2010 , we recorded restructuring charges of $ 8.0 million compared to $ 21.8 million in 2009. restructuring charges in 2010 primarily related to product line integration and facility consolidation in the security & storage segment . these charges primarily consisted of $ 4.9 million for workforce reductions compared to $ 11.7 million in 2009. restructuring charges in 2009 primarily related to workforce reductions , including the announced closure of seven manufacturing facilities . we did not announce any additional manufacturing facility closures in 2010. operating income operating income increased $ 144.3 million to $ 198.4 million , primarily due to higher net sales in all segments and related favorable operating leverage , lower restructuring and other charges ( $ 39.5 million ) , favorable foreign exchange ( approximately $ 15 million ) and reduced cost structures in all of the segments . operating income was unfavorably impacted by higher advertising and promotional spending , strategic spending to support new business wins and product launches , as well as higher raw material and transportation costs . related party interest expense , net related party interest expense , net , increased $ 31.1 million , or 37 % , due to higher variable interest rates on borrowings from our former parent , which were based on our former parent 's interest rates on short-term debt , partially offset by lower average debt . other expense ( income ) , net other expense ( income ) , net , was flat from 2009 to 2010 and primarily consisted of gains related to foreign currency-denominated transactions . income taxes the effective income tax rates , calculated as if the company were a separate taxpayer , for the years ended december 31 , 2010 and 2009 were 21.8 % and ( 26.9 ) % , respectively . the effective tax rate in 2010 was favorably impacted by a tax benefit related to the final settlement of u.s. federal income tax audits covering the 2004 to 2007 years and unfavorably impacted by a higher proportion of domestic income in 2010 , which is taxed at a higher rate relative to foreign income . our effective income tax rate in 2009 was unfavorably impacted by income tax expense on foreign dividends and favorably impacted by tax benefits from restructuring and other charges relative to the lower taxed income before these charges . noncontrolling interests noncontrolling interest expense increased $ 0.4 million , due to higher earnings in a consolidated subsidiary for which there is a noncontrolling interest . net ( loss ) income attributable to home & security net ( loss ) income attributable to home & security was income of $ 63.8 million in 2010 compared to a loss of $ 39.0 million in 2009. the $ 102.8 million increase in net income was primarily due to higher operating income and tax benefits related to tax audit settlements , partially offset by higher interest expense . 34 results by segment kitchen & bath cabinetry net sales increased $ 63.1 million , or 6 % , on higher sales volume due to new business wins and new product introductions , as well as approximately $ 20 million of favorable foreign exchange . net sales were unfavorably impacted by a further decline in the market due to continued pressure on big-ticket remodeling , as well as an approximately $ 9 million impact of one less shipping week in 2010. operating income increased $ 53.3 million to $ 28.2 million , primarily due to higher net sales and related favorable operating leverage , as well as lower restructuring and other charges ( $ 26.8 million ) and the benefit of cost reduction initiatives . operating income was unfavorably impacted by strategic investments to drive growth , as well as higher raw material and transportation costs . plumbing & accessories net sales increased $ 88.8 million , or 11 % , primarily on higher volume due to expanded customer penetration , new product introductions and international growth , as well as customer inventory replenishment as market conditions stabilized . in addition , foreign exchange had a favorable impact of approximately $ 15 million . operating income increased $ 18.3 million , or 16 % , primarily due to higher sales and the related favorable operating leverage , the impact of cost reduction projects , favorable foreign exchange ( approximately $ 10 million ) and lower restructuring and other charges ( $ 3.0 million ) . these benefits were significantly offset by higher raw material costs ( primarily brass , zinc and steel ) , increased transportation costs , unfavorable product mix and higher advertising and promotional expenses . advanced material windows & door systems net sales increased $ 49.9 million , or 9 % , on higher sales volume across product categories and favorable mix of products in entry doors . sales of windows increased in part due to the impact of the u.s. government tax credit on energy-efficient windows that expired at the end of 2010. net sales were unfavorably affected by one less shipping week in 2010 ( approximately $ 4 million ) . operating income increased $ 55.1 million to income of $ 17.6 million on increased operating efficiencies from manufacturing facility consolidation and other cost reduction projects , higher sales , favorable mix , and $ 15.9 million of

