t he casino began operating on a limited basis i n february 2015 , and we expect the casino will continue limited operations until its gaming license expires in may 201 7 . · w e have a 75 % ownership interest in cdr and we consolidate cdr as a majority-owned subsidiary for which we have a controlling financial interest . we account for and report the remaining 25 % ownership interest in cdr as a non-controlling financial interest . cdr operates century downs racetrack and casino , a rec in balzac , a north metropolitan area of calgary , alberta , canada . cdr 's casino opened on april 1 , 2015 and the horse racing season began on april 25 , 2015. the 2015 horse racing season wa s from april to november . century downs is the only horse racing track in the calgary area and is located less than one mile north of the city limits of calgary and 4.5 miles from the calgary international airport . · w e have a 75 % ownership interest in cbs and we consolidate cbs as a majority-owned subsidiary for which we have a controlling financial interest . rocky mountain turf club ( “ rmtc ” ) owns the remaining 25 % of cbs . we account for and report the 25 % ownership interest of rmtc in cbs as a non-controlling financial interest . cbs began operating the pari-mutuel network on may 4 , 2015. the pari-mutuel network consists of sourcing of common pool pari-mutuel wagering content and live video to off-track betting parlors throughout southern alberta . 33 the following agreements make up the operating segment cruise ships & other in the corporate and other reportable segment : · we operate 1 0 ship-based casinos onboard ships of tui cruises and windstar cruises . as of december 31 , 2015 , we had a total of 1 55 slot machines and 2 2 tables on board the 1 0 cruise ships where we operated casinos . the following table summarizes the cruise lines for which we have entered into agreements , the associated ships on which we operate ship-based casinos and the number of slots and tables on each ship . replace_table_token_12_th · we operate the ship-based casinos onboard three new ships that were launched in 2015 : windstar cruises star breeze and star legend and tui cruises mein schiff 4. in september 2015 , we amended our concession agreement with tui cruises to include our operation of the ship-based casinos onboard mein schiff 5 and mein schiff 6 , two new 2,500 passenger cruise ships that are scheduled to begin operations in 2016 and 2017 , respectively . our agreement with nova star cruises ltd. to operate a ship-based casino onboard the nova star , a round trip cruise ferry service connecting portland , maine to yarmouth , nova scotia , ended in october 2015 after the 2015 sailing season . in march 2015 , we mutually agreed with norwegian to terminate our concession agreements with oceania and regent , indirect subsidiaries of norwegian , effective june 1 , 2015. we transitioned operations of the eight ship-based casinos that we operated onboard oceania and regent vessels to norwegian in the second quarter of 2015. as consideration for the early termination of the concession agreements , we rec orded $ 3.4 million as operating income in june 2015 from the $ 4.0 million cash consideration we received , net of $ 0.6 million in assets that were sold to norwegian as part of the termination agreement . in march 2015 , we entered into a two-year consulting agreement with norwegian , which became effective june 1 , 2015. under the consulting agreement , we are providing limited consulting services for the ship-based casinos of oceania and regent in exchange for receiving a consulting fee of $ 2.0 million , which is payable $ 250,000 per quarter . · in december 2010 , we entered into a long-term management agreement to direct the operation of the casino at the radisson aruba resort , casino & spa . in 2015 , the radisson aruba resort , casino & spa was sold and rebranded as the hilton aruba caribbean resort and casino . our management agreement was assumed by the new owners and no changes were made to the original agreement from which we receive a monthly management fee . 34 · through our subsidiary cce , we have a 7.5 % ownership interest in mce and we report our ownership interest using the cost method of accounting . mce has an exclusive concession agreement with ipjc to lease slot machines and provide related services to casino de mendoza , a casino located in mendoza , argentina , and owned by the province of mendoza . mce may also pursue other gaming opportunities . cce has appointed one director to mce 's board of directors and has a three-year option through october 2017 to purchase up to 50 % of the shares of mce . the option can be exercised by cce in tranches of shares , with each tranche representing not less than ten percent of the total outstanding shares of mce . the exercise price of the shares is based upon the value of mce at the time the option is exercised , which value is determined by a multiple of mce 's ebitda less certain debt . there are no conditions that limit cce 's ability to exercise this option . in addition , cce and mce have entered into a c onsulting s ervice a greement pursuant to which cce provide s advice on casino matters and receives a service fee consisting of a fixed fee plus a percentage of mce 's ebitda . story_separator_special_tag 40 in cad , total operating costs and expenses increased by 2.0 million , or 7.6 % , for the year ended december 31 , 2014 compared to the year ended december 31 , 2013. century downs added cad 0.7 million in total operating costs and expenses mainly related to payroll , acquisition costs and legal fees incurred in preparing the casino for opening in april 2015. at edmonton , total operating costs and expenses increased by cad 0.9 million , or 4.8 % , primarily due to increased payroll expenses of cad 0.5 million as a result of the extended table game hours and minimum wage increase and increased food and beverage costs of cad 0.2 million for the year ended december 31 , 2014 compared to the year ended december 31 , 2013. at calgary , total operating costs and expenses increased by cad 0.5 million , or 5.8 % , primarily due to increased payroll expenses of c ad 0.2 million as a result of the extended table game hours and minimum wage increase and increased general and administrative costs of cad 0.2 million for the year ended december 31 , 2014 compared to the year ended december 31 , 2013. as a result of the foregoing , earnings from operations increased by $ 0.7 million , or 8.9 % , net earnings increased by $ 0.8 million , or 13.7 % , and adjusted ebitda increased by $ 0.7 million , or 7.4 % , for the year ended december 31 , 2014 compared to the year ended december 31 , 2013. a reconciliation of adjusted ebitda to net earnings can be found in the “ non-gaap measures – adjusted ebitda ” discussion in item 6 , “ selected financial data ” . in cad , earnings from operations increased by 1.4 million , or 17.9 % , net earnings increased by 1.1 million , or 21.0 % , and adjusted ebitda increased by 1.5 million , or 14.8 % , for the year ended december 31 , 2014 compared to the year ended december 31 , 2013. the difference between net earnings of cad 1.1 million compared to earnings from operations of cad 1.4 million was due to an increase in interest expense of cad 2.1 million at century downs and ou r edmonton property , increased foreign currency losses of cad 0.2 million and an increase in income tax expense of cad 0.5 million for the year ended december 31 , 2014 compared to the year ended december 31 , 2013 . 41 replace_table_token_16_th years ended december 31 , 2015 and 2014 net operating revenue in the united states increased by $ 1.7 million , or 6.5 % , for the year ended december 31 , 2015 compared to the year ended december 31 , 2014 due to increases in all revenue categories except food and beverage . at central city gaming revenue increased by $ 1.1 million , or 6.4 % , and at cripple creek gaming revenue increased by $ 0.6 million , or 4.6 % , due to increased slot revenue at both properties for the year ended december 31 , 2015 compared to the year ended december 31 , 2014. hotel revenue increased by $ 0.2 million , or 58.8 % , at cripple creek for the year ended december 31 , 2015 compared to the year ended december 31 , 2014 , due to the implementation of on-line bookings at the beginning of 2015. the increased revenue was offset by increased promotional expenses at our central city property due to increased player promotions for the year ended december 31 , 2015 compared to the year ended december 31 , 2014. the central city market increased by 5 . 2 % for the year ended december 31 , 2015 compared to the year ended december 31 , 2014 , and our property 's share of the central city market remained constant at 28.1 % for the same period . the cripple creek market increased by 4.1 % for the year ended december 31 , 2015 compared to the year ended december 31 , 2014 , and our property 's share of the cripple creek market increased from 9.8 % to 9.9 % , or by 0.8 % , for the same period . market share is calculated by dividing our property 's agp into the market 's agp for the same time period . total operating costs and expenses remained constant at both properties for the year ended december 31 , 2015 compared to the year ended december 31 , 2014. because of the foregoing , earnings from operations increased by $ 1.8 million , or 85.7 % , net earnings increased by $ 1.1 million , or 85.6 % , and adjusted ebitda increased by $ 1.9 million , or 41.4 % , for the year ended december 31 , 2015 compared to the year ended december 31 , 2014. the difference between the increase in net earnings of $ 1.1 million and the increase in earnings from operations of $ 1.8 million was increased income tax expense of $ 0.7 million for the year ended december 31 , 2015 compared to the year ended december 31 , 2014. a reconciliation of adjusted ebitda to net earnings can be found in the “ non-gaap measures – adjusted ebitda ” discussion in item 6 , “ selected financial data ” . 42 years ended december 31 , 2014 and 2013 net operating revenue in the united states decreased by ( $ 2.5 ) million , or ( 8.5 % ) , for the year ended december 31 , 2014 compared to the year ended december 31 , 2013 due to decreased gaming revenue and increased promotional expenses . at central city gaming revenue decreased by ( $ 1.4 ) million , or ( 7.7 % ) , and at cripple creek gaming revenue decreased by ( $ 0.7 ) million

restrict incurrence of additional debt , and require cpl to maintain debt ratios and a current liquidity ratio of 0.6 or higher . on march 26 , 2015 , cpl and mbank amended the credit agreement to lower the current liquidity ratio to 0.5. cpl was in compliance with all covenants of this credit agreement as of december 31 , 2015 . 49 the second credit agreement is also with mbank . under this credit agreement , cpl entered into a three year term loan on september 15 , 2014 at an interest rate of wibor plus 1.70 % . proceeds from the loan were used to repay balances outstanding under the prior credit agreement with mbank that matured in september 2014 and to finance current operations . as of december 31 , 2015 , the amount outstanding was pln 2.1 million ( $ 0 . 5 million based on the exchange rate in effect on december 31 , 2015 ) . cpl ha s no further borrowing availability under the loan and the loan matures in september 201 7 . the m bank credit agreement contains a number of financial covenants applicable to cpl , including covenants that restrict incurrence of additional debt , and require cpl to maintain debt ratios and a current liquidity ratio of 0.6 or higher . on march 26 , 2015 , cpl and mbank amended the credit agreement to lower the current liquidity ratio to 0.5. cpl was in compliance with all covenants of this credit agreement as of december 31 , 2015 . the credit facility is a short-term line of credit with bph bank used to finance current operations . in february 2016 , the term of the short-term line of credit was extended from february 13 , 2016 to february 11 , 2018. the extended line of credit bears the same interest rate of wibor plus 1 . 8 5 % with a borrowing capacity of pln 13.0 million , of which pln 2.0 million can only be used to secure bank guarantees . the bph bank line of credit is secured by a building owned by cpl in warsaw , poland .


 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.
     ```restrict incurrence of additional debt , and require cpl to maintain debt ratios and a current liquidity ratio of 0.6 or higher . on march 26 , 2015 , cpl and mbank amended the credit agreement to lower the current liquidity ratio to 0.5. cpl was in compliance with all covenants of this credit agreement as of december 31 , 2015 . 49 the second credit agreement is also with mbank . under this credit agreement , cpl entered into a three year term loan on september 15 , 2014 at an interest rate of wibor plus 1.70 % . proceeds from the loan were used to repay balances outstanding under the prior credit agreement with mbank that matured in september 2014 and to finance current operations . as of december 31 , 2015 , the amount outstanding was pln 2.1 million ( $ 0 . 5 million based on the exchange rate in effect on december 31 , 2015 ) . cpl ha s no further borrowing availability under the loan and the loan matures in september 201 7 . the m bank credit agreement contains a number of financial covenants applicable to cpl , including covenants that restrict incurrence of additional debt , and require cpl to maintain debt ratios and a current liquidity ratio of 0.6 or higher . on march 26 , 2015 , cpl and mbank amended the credit agreement to lower the current liquidity ratio to 0.5. cpl was in compliance with all covenants of this credit agreement as of december 31 , 2015 . the credit facility is a short-term line of credit with bph bank used to finance current operations . in february 2016 , the term of the short-term line of credit was extended from february 13 , 2016 to february 11 , 2018. the extended line of credit bears the same interest rate of wibor plus 1 . 8 5 % with a borrowing capacity of pln 13.0 million , of which pln 2.0 million can only be used to secure bank guarantees . the bph bank line of credit is secured by a building owned by cpl in warsaw , poland .
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 Suspicious Activity Report : t he casino began operating on a limited basis i n february 2015 , and we expect the casino will continue limited operations until its gaming license expires in may 201 7 . · w e have a 75 % ownership interest in cdr and we consolidate cdr as a majority-owned subsidiary for which we have a controlling financial interest . we account for and report the remaining 25 % ownership interest in cdr as a non-controlling financial interest . cdr operates century downs racetrack and casino , a rec in balzac , a north metropolitan area of calgary , alberta , canada . cdr 's casino opened on april 1 , 2015 and the horse racing season began on april 25 , 2015. the 2015 horse racing season wa s from april to november . century downs is the only horse racing track in the calgary area and is located less than one mile north of the city limits of calgary and 4.5 miles from the calgary international airport . · w e have a 75 % ownership interest in cbs and we consolidate cbs as a majority-owned subsidiary for which we have a controlling financial interest . rocky mountain turf club ( “ rmtc ” ) owns the remaining 25 % of cbs . we account for and report the 25 % ownership interest of rmtc in cbs as a non-controlling financial interest . cbs began operating the pari-mutuel network on may 4 , 2015. the pari-mutuel network consists of sourcing of common pool pari-mutuel wagering content and live video to off-track betting parlors throughout southern alberta . 33 the following agreements make up the operating segment cruise ships & other in the corporate and other reportable segment : · we operate 1 0 ship-based casinos onboard ships of tui cruises and windstar cruises . as of december 31 , 2015 , we had a total of 1 55 slot machines and 2 2 tables on board the 1 0 cruise ships where we operated casinos . the following table summarizes the cruise lines for which we have entered into agreements , the associated ships on which we operate ship-based casinos and the number of slots and tables on each ship . replace_table_token_12_th · we operate the ship-based casinos onboard three new ships that were launched in 2015 : windstar cruises star breeze and star legend and tui cruises mein schiff 4. in september 2015 , we amended our concession agreement with tui cruises to include our operation of the ship-based casinos onboard mein schiff 5 and mein schiff 6 , two new 2,500 passenger cruise ships that are scheduled to begin operations in 2016 and 2017 , respectively . our agreement with nova star cruises ltd. to operate a ship-based casino onboard the nova star , a round trip cruise ferry service connecting portland , maine to yarmouth , nova scotia , ended in october 2015 after the 2015 sailing season . in march 2015 , we mutually agreed with norwegian to terminate our concession agreements with oceania and regent , indirect subsidiaries of norwegian , effective june 1 , 2015. we transitioned operations of the eight ship-based casinos that we operated onboard oceania and regent vessels to norwegian in the second quarter of 2015. as consideration for the early termination of the concession agreements , we rec orded $ 3.4 million as operating income in june 2015 from the $ 4.0 million cash consideration we received , net of $ 0.6 million in assets that were sold to norwegian as part of the termination agreement . in march 2015 , we entered into a two-year consulting agreement with norwegian , which became effective june 1 , 2015. under the consulting agreement , we are providing limited consulting services for the ship-based casinos of oceania and regent in exchange for receiving a consulting fee of $ 2.0 million , which is payable $ 250,000 per quarter . · in december 2010 , we entered into a long-term management agreement to direct the operation of the casino at the radisson aruba resort , casino & spa . in 2015 , the radisson aruba resort , casino & spa was sold and rebranded as the hilton aruba caribbean resort and casino . our management agreement was assumed by the new owners and no changes were made to the original agreement from which we receive a monthly management fee . 34 · through our subsidiary cce , we have a 7.5 % ownership interest in mce and we report our ownership interest using the cost method of accounting . mce has an exclusive concession agreement with ipjc to lease slot machines and provide related services to casino de mendoza , a casino located in mendoza , argentina , and owned by the province of mendoza . mce may also pursue other gaming opportunities . cce has appointed one director to mce 's board of directors and has a three-year option through october 2017 to purchase up to 50 % of the shares of mce . the option can be exercised by cce in tranches of shares , with each tranche representing not less than ten percent of the total outstanding shares of mce . the exercise price of the shares is based upon the value of mce at the time the option is exercised , which value is determined by a multiple of mce 's ebitda less certain debt . there are no conditions that limit cce 's ability to exercise this option . in addition , cce and mce have entered into a c onsulting s ervice a greement pursuant to which cce provide s advice on casino matters and receives a service fee consisting of a fixed fee plus a percentage of mce 's ebitda . story_separator_special_tag 40 in cad , total operating costs and expenses increased by 2.0 million , or 7.6 % , for the year ended december 31 , 2014 compared to the year ended december 31 , 2013. century downs added cad 0.7 million in total operating costs and expenses mainly related to payroll , acquisition costs and legal fees incurred in preparing the casino for opening in april 2015. at edmonton , total operating costs and expenses increased by cad 0.9 million , or 4.8 % , primarily due to increased payroll expenses of cad 0.5 million as a result of the extended table game hours and minimum wage increase and increased food and beverage costs of cad 0.2 million for the year ended december 31 , 2014 compared to the year ended december 31 , 2013. at calgary , total operating costs and expenses increased by cad 0.5 million , or 5.8 % , primarily due to increased payroll expenses of c ad 0.2 million as a result of the extended table game hours and minimum wage increase and increased general and administrative costs of cad 0.2 million for the year ended december 31 , 2014 compared to the year ended december 31 , 2013. as a result of the foregoing , earnings from operations increased by $ 0.7 million , or 8.9 % , net earnings increased by $ 0.8 million , or 13.7 % , and adjusted ebitda increased by $ 0.7 million , or 7.4 % , for the year ended december 31 , 2014 compared to the year ended december 31 , 2013. a reconciliation of adjusted ebitda to net earnings can be found in the “ non-gaap measures – adjusted ebitda ” discussion in item 6 , “ selected financial data ” . in cad , earnings from operations increased by 1.4 million , or 17.9 % , net earnings increased by 1.1 million , or 21.0 % , and adjusted ebitda increased by 1.5 million , or 14.8 % , for the year ended december 31 , 2014 compared to the year ended december 31 , 2013. the difference between net earnings of cad 1.1 million compared to earnings from operations of cad 1.4 million was due to an increase in interest expense of cad 2.1 million at century downs and ou r edmonton property , increased foreign currency losses of cad 0.2 million and an increase in income tax expense of cad 0.5 million for the year ended december 31 , 2014 compared to the year ended december 31 , 2013 . 41 replace_table_token_16_th years ended december 31 , 2015 and 2014 net operating revenue in the united states increased by $ 1.7 million , or 6.5 % , for the year ended december 31 , 2015 compared to the year ended december 31 , 2014 due to increases in all revenue categories except food and beverage . at central city gaming revenue increased by $ 1.1 million , or 6.4 % , and at cripple creek gaming revenue increased by $ 0.6 million , or 4.6 % , due to increased slot revenue at both properties for the year ended december 31 , 2015 compared to the year ended december 31 , 2014. hotel revenue increased by $ 0.2 million , or 58.8 % , at cripple creek for the year ended december 31 , 2015 compared to the year ended december 31 , 2014 , due to the implementation of on-line bookings at the beginning of 2015. the increased revenue was offset by increased promotional expenses at our central city property due to increased player promotions for the year ended december 31 , 2015 compared to the year ended december 31 , 2014. the central city market increased by 5 . 2 % for the year ended december 31 , 2015 compared to the year ended december 31 , 2014 , and our property 's share of the central city market remained constant at 28.1 % for the same period . the cripple creek market increased by 4.1 % for the year ended december 31 , 2015 compared to the year ended december 31 , 2014 , and our property 's share of the cripple creek market increased from 9.8 % to 9.9 % , or by 0.8 % , for the same period . market share is calculated by dividing our property 's agp into the market 's agp for the same time period . total operating costs and expenses remained constant at both properties for the year ended december 31 , 2015 compared to the year ended december 31 , 2014. because of the foregoing , earnings from operations increased by $ 1.8 million , or 85.7 % , net earnings increased by $ 1.1 million , or 85.6 % , and adjusted ebitda increased by $ 1.9 million , or 41.4 % , for the year ended december 31 , 2015 compared to the year ended december 31 , 2014. the difference between the increase in net earnings of $ 1.1 million and the increase in earnings from operations of $ 1.8 million was increased income tax expense of $ 0.7 million for the year ended december 31 , 2015 compared to the year ended december 31 , 2014. a reconciliation of adjusted ebitda to net earnings can be found in the “ non-gaap measures – adjusted ebitda ” discussion in item 6 , “ selected financial data ” . 42 years ended december 31 , 2014 and 2013 net operating revenue in the united states decreased by ( $ 2.5 ) million , or ( 8.5 % ) , for the year ended december 31 , 2014 compared to the year ended december 31 , 2013 due to decreased gaming revenue and increased promotional expenses . at central city gaming revenue decreased by ( $ 1.4 ) million , or ( 7.7 % ) , and at cripple creek gaming revenue decreased by ( $ 0.7 ) million

