through its wholly-owned subsidiaries , fidelity & guaranty life insurance company ( “ fgl insurance ” ) and fidelity & guaranty life insurance company of new york ( “ fgl ny insurance ” ) , fgl is a provider of various types of fixed annuities and life insurance products in the u.s. through its bermuda and cayman-based subsidiaries , front street re ltd. ( “ front street bermuda ” ) and front street re ( cayman ) ltd. ( “ front street cayman ” ) , front street engages in the business of life , annuity and long-term care reinsurance . on may 24 , 2017 , fgl entered into an agreement and plan of merger and front street entered into a share purchase agreement , see “ discontinued operations ” section below and note 1 , basis of presentation and nature of operations to our consolidated financial statements included in part iv - item 15. exhibits , financial statements and schedules for additional information . as a result , our ownership interest in our insurance operations has been classified as held for sale in the accompanying consolidated balance sheets and as discontinued operations in the accompanying consolidated statements of operations and the consolidated statements of cash flows and reported separately for all periods presented . see note 5 , divestitures to our consolidated financial statements included in part iv - item 15. exhibits , financial statements and schedules for additional information . during the fourth quarter of fiscal 2016 , hgi energy completed the sale of its equity interests in compass to a third party ( the “ compass sale ” ) . following the completion of the compass sale , the company no longer owns , directly or indirectly , any oil and gas properties and , accordingly , the results of compass are presented as discontinued operations in the accompanying consolidated statements of operations . see note 5 , divestitures to our consolidated financial statements included in part iv - item 15. exhibits , financial statements and schedules for additional information . 75 highlights for fiscal 2017 : significant transactions and activity consumer products segment on june 1 , 2017 , spectrum brands completed the acquisition of petmatrix , a manufacturer and marketer of rawhide-free dog chews consisting primarily of the dreambone ® and smartbones ® brands . the results of petmatrix 's operations since june 1 , 2017 are included in the company 's consolidated statements of operations and reported within the consumer products segment for fiscal 2017 . on may 12 , 2017 , spectrum brands entered into an asset purchase agreement for the acquisition of assets consisting of the glofish branded operations , including transfer of the glofish ® brand , related intellectual property and operating agreements . the glofish operations consist of the development and licensing of fluorescent fish for sale through retail and online channels . the results of glofish 's operations since may 12 , 2017 are included in the company 's consolidated statements of operations and reported within the consumer products segment for fiscal 2017 . on may 18 , 2017 , spectrum brands completed the purchase of the remaining 44.0 % non-controlling interest of shaser , inc. ( “ shaser ” ) for $ 12.6 million . on june 10 , 2017 , spectrum brands initiated a voluntary safety recall of various rawhide chew products for dogs sold by our consumer products segment due to possible chemical contamination . spectrum brands recognized a loss of $ 35.8 million for fiscal 2017 associated with the recall , which comprised of inventory write-offs of $ 15.0 million , customer losses of $ 7.1 million and $ 13.7 million of incremental costs to dispose of product and operational expenses due to a temporary shutdown of production facilities . spectrum brands suspended production at facilities impacted by the product safety recall and completed a comprehensive manufacturing review and recommenced production during fiscal 2017 . see note 21 , commitments and contingencies to our consolidated financial statements included in part iv - item 15. exhibits , financial statements and schedules for additional information . during fiscal 2017 , spectrum brands entered into the following four amendments to the credit agreement governing its term loans ( “ credit agreement ” ) : ( i ) reduced the interest rate margins applicable to the u.s. dollar denominated term loan facility ( the “ usd term loan ” ) to adjusted international exchange london interbank offered rate ( “ libor ” ) subject to a 0.75 % floor plus margin of 2.50 % per annum , or base rate with a 1.75 % floor plus margin of 1.50 % per annum ; ( ii ) expanded the overall capacity of its revolving credit facility ( the “ revolver facility ” ) to $ 700.0 million , reducing the interest rate margin to either adjusted libor plus margin ranging from 1.75 % to 2.25 % , or base rate plus margin ranging from 0.75 % to 1.25 % , reducing the commitment fee to 35 bps , and extending the maturity to march 2022 ; ( iii ) reduced the interest rate margins applicable to its usd term loan to either adjusted libor plus margin of 2.00 % per annum , or base rate plus margin of 1.00 % per annum ; and ( iv ) increased its usd term loan by $ 250.0 million of incremental borrowings and removing the floor which both libor and base rates were subject to . on may 24 , 2017 , spectrum brands extinguished its euro denominated term loan facility . on september 20 , 2016 , spectrum brands issued 425.0 million aggregate principal amount of 4.00 % unsecured notes due 2026 ( the “ 4.00 % notes ” ) . story_separator_special_tag the $ 348.4 million decrease in loss from discontinued operations , net of tax was entirely driven by the insurance operations and was due to ( i ) a $ 304.4 million decrease in the write-down of the carrying value of the assets of businesses held for sale to fair value less cost to sell ; ( ii ) $ 54.4 million increase in income attributable to the insurance operations ; and ( iii ) reversal of the $ 15.2 million estimated alternative minimum tax liability established in fiscal 2016 as a result of the company 's current intent in fiscal 2017 to exercise the 338 tax election which is not expected to result in a taxable gain ; partially offset by income from discontinued operations from compass of $ 40.8 million prior to the sale in fiscal 2016 . at september 30 , 2017 , the carrying value of the company 's interest in fgl was $ 402.2 million higher than the estimated fair value less cost to sell of fgl . as a result , during fiscal 2017 , we recorded a $ 39.4 million write-down of assets of business held for sale in addition to the $ 362.8 million already recorded in fiscal 2016 ( mostly due to the increase in unrealized gains , net of offsets in fgl 's investment portfolio ) . the cumulative write-down could be partially reversed if the carrying value of fgl decreases in future reporting periods . if the fgl merger is consummated , the amount of aoci related to fgl will be recognized through ( loss ) income from discontinued operations on the statement of operations and could result in a gain from discontinued 79 operations . in addition , at september 30 , 2017 , the carrying value of the company 's interest in front street was $ 19.0 million higher than the fair value less cost to sell based on the sales price of front street and as a result , during fiscal 2017 , the company recorded a $ 19.0 million write-down of assets of businesses held for sale . the increase in net income attributable to the insurance operations of $ 54.4 million was driven primarily by the change in the fixed index annuity ( “ fia ” ) present value of future credits and guarantee liability that decreased $ 172.9 million during fiscal 2017 compared to an increase of $ 101.5 million for fiscal 2016 due to the increase in longer duration risk free rates in the current period compared to a decrease in longer duration risk free rates in the prior period . also contributing to the increase in net income attributable to the insurance operations was higher net investment income driven by higher assets under management . these increases were partially offset by credit-related impairment losses of $ 26.3 million on available-for-sale debt securities ; higher amortization of intangibles and income tax expense ; as well as lower operating income on front street 's reinsurance agreements with third parties and the established full valuation allowance against front street 's deferred tax assets during fiscal 2017. loss from discontinued operations , net of tax was $ 178.1 million for fiscal 2016 as compared to $ 292.7 million for fiscal 2015 . the $ 114.6 million decrease in loss from discontinued operations , net of tax was primarily driven by a decrease in loss attributable to compass of $ 409.4 million , offset by a decrease in income attributable to the insurance operations of $ 294.8 million . the $ 409.4 million decrease in loss attributable to compass was primarily due to a decrease of ceiling test impairments in fiscal 2016 of $ 391.9 million year over year ; a gain on sale of oil and gas properties of $ 105.6 million in fiscal 2016 ; and $ 53.6 million gain on disposal of compass ; partially offset by a gain upon gaining control of an equity method investment of $ 141.2 million in fiscal 2015 . the decrease in income of $ 294.8 million attributable to the insurance operations was driven by the write-down of the carrying value of the assets of businesses held for sale to fair value less cost to sell of $ 362.8 million for fiscal 2016 ; and the $ 15.2 million income tax expense recorded in fiscal 2016 due to the effects of classifying the company 's ownership interest in fgl as held for sale following the anbang/fgl merger agreement ; partially offset by $ 83.2 million increase in net income attributable to the insurance operations . the increase in net income attributable to the insurance operations of $ 83.2 million was driven primarily by higher net investment income due to increased average assets under management and higher earned yields from repositioning activities , tender offer consideration and bond prepayment income ; and higher insurance and investment product fees due to increases in rider fees on fia policies and in cost of insurance charges on universal life policies . these increases were partially offset by higher amortization of intangibles and income tax expense . noncontrolling interest . the net income attributable to noncontrolling interest reflects the share of the net income of our subsidiaries , which are not wholly-owned , attributable to the noncontrolling interest . such amount varies in relation to such subsidiary 's net income or loss for the period and the percentage interest not owned by hrg . consumer products segment acquisitions the following acquisition activity has a significant impact on the comparability of the financial results of our consumer products segment : petmatrix - on june 1 , 2017 , spectrum brands completed the acquisition of petmatrix , a manufacturer and marketer of rawhide-free dog chews consisting primarily of the dreambone ® and smartbones ® brands . the results of petmatrix 's operations are included in the company 's consolidated statements of operations for fiscal 2017 . glofish - on may 12 , 2017 ,

cash provided by operating activities totaled $ 479.7 million for fiscal 2017 as compared to $ 427.4 million for fiscal 2016 . the $ 52.3 million improvement in cash provided by operating activities was the result of a $ 50.4 million increase in cash provided by the consumer products segment primarily due to ( i ) incremental cash generated from spectrum brands ' operations of $ 25.7 million , including cash contributed through working capital of $ 15.5 million , primarily from working capital management initiatives to reduce inventory levels , improve turns and the cash conversion cycle and ( ii ) a decrease in cash paid for interest of $ 53.4 million , excluding a non-recurring tender premium of $ 4.6 million for the redemption of the 6.375 % notes , due to a 89 reduction in annualized interest costs from refinancing activities . partially offsetting these cash inflows were : ( i ) an increase in cash paid for acquisition , integration and restructuring related activities of $ 30.3 million primarily for integration of newly acquired businesses and ongoing restructuring initiatives ; ( ii ) an increase in corporate expenditures of $ 7.3 million for continued investment in shared service operations ; and ( iii ) an increase in cash paid for income taxes of $ 2.1 million . cash provided by operating activities totaled $ 427.4 million for fiscal 2016 compared to $ 292.5 million for fiscal 2015 .


 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 provided by operating activities totaled $ 479.7 million for fiscal 2017 as compared to $ 427.4 million for fiscal 2016 . the $ 52.3 million improvement in cash provided by operating activities was the result of a $ 50.4 million increase in cash provided by the consumer products segment primarily due to ( i ) incremental cash generated from spectrum brands ' operations of $ 25.7 million , including cash contributed through working capital of $ 15.5 million , primarily from working capital management initiatives to reduce inventory levels , improve turns and the cash conversion cycle and ( ii ) a decrease in cash paid for interest of $ 53.4 million , excluding a non-recurring tender premium of $ 4.6 million for the redemption of the 6.375 % notes , due to a 89 reduction in annualized interest costs from refinancing activities . partially offsetting these cash inflows were : ( i ) an increase in cash paid for acquisition , integration and restructuring related activities of $ 30.3 million primarily for integration of newly acquired businesses and ongoing restructuring initiatives ; ( ii ) an increase in corporate expenditures of $ 7.3 million for continued investment in shared service operations ; and ( iii ) an increase in cash paid for income taxes of $ 2.1 million . cash provided by operating activities totaled $ 427.4 million for fiscal 2016 compared to $ 292.5 million for fiscal 2015 .
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 Suspicious Activity Report : through its wholly-owned subsidiaries , fidelity & guaranty life insurance company ( “ fgl insurance ” ) and fidelity & guaranty life insurance company of new york ( “ fgl ny insurance ” ) , fgl is a provider of various types of fixed annuities and life insurance products in the u.s. through its bermuda and cayman-based subsidiaries , front street re ltd. ( “ front street bermuda ” ) and front street re ( cayman ) ltd. ( “ front street cayman ” ) , front street engages in the business of life , annuity and long-term care reinsurance . on may 24 , 2017 , fgl entered into an agreement and plan of merger and front street entered into a share purchase agreement , see “ discontinued operations ” section below and note 1 , basis of presentation and nature of operations to our consolidated financial statements included in part iv - item 15. exhibits , financial statements and schedules for additional information . as a result , our ownership interest in our insurance operations has been classified as held for sale in the accompanying consolidated balance sheets and as discontinued operations in the accompanying consolidated statements of operations and the consolidated statements of cash flows and reported separately for all periods presented . see note 5 , divestitures to our consolidated financial statements included in part iv - item 15. exhibits , financial statements and schedules for additional information . during the fourth quarter of fiscal 2016 , hgi energy completed the sale of its equity interests in compass to a third party ( the “ compass sale ” ) . following the completion of the compass sale , the company no longer owns , directly or indirectly , any oil and gas properties and , accordingly , the results of compass are presented as discontinued operations in the accompanying consolidated statements of operations . see note 5 , divestitures to our consolidated financial statements included in part iv - item 15. exhibits , financial statements and schedules for additional information . 75 highlights for fiscal 2017 : significant transactions and activity consumer products segment on june 1 , 2017 , spectrum brands completed the acquisition of petmatrix , a manufacturer and marketer of rawhide-free dog chews consisting primarily of the dreambone ® and smartbones ® brands . the results of petmatrix 's operations since june 1 , 2017 are included in the company 's consolidated statements of operations and reported within the consumer products segment for fiscal 2017 . on may 12 , 2017 , spectrum brands entered into an asset purchase agreement for the acquisition of assets consisting of the glofish branded operations , including transfer of the glofish ® brand , related intellectual property and operating agreements . the glofish operations consist of the development and licensing of fluorescent fish for sale through retail and online channels . the results of glofish 's operations since may 12 , 2017 are included in the company 's consolidated statements of operations and reported within the consumer products segment for fiscal 2017 . on may 18 , 2017 , spectrum brands completed the purchase of the remaining 44.0 % non-controlling interest of shaser , inc. ( “ shaser ” ) for $ 12.6 million . on june 10 , 2017 , spectrum brands initiated a voluntary safety recall of various rawhide chew products for dogs sold by our consumer products segment due to possible chemical contamination . spectrum brands recognized a loss of $ 35.8 million for fiscal 2017 associated with the recall , which comprised of inventory write-offs of $ 15.0 million , customer losses of $ 7.1 million and $ 13.7 million of incremental costs to dispose of product and operational expenses due to a temporary shutdown of production facilities . spectrum brands suspended production at facilities impacted by the product safety recall and completed a comprehensive manufacturing review and recommenced production during fiscal 2017 . see note 21 , commitments and contingencies to our consolidated financial statements included in part iv - item 15. exhibits , financial statements and schedules for additional information . during fiscal 2017 , spectrum brands entered into the following four amendments to the credit agreement governing its term loans ( “ credit agreement ” ) : ( i ) reduced the interest rate margins applicable to the u.s. dollar denominated term loan facility ( the “ usd term loan ” ) to adjusted international exchange london interbank offered rate ( “ libor ” ) subject to a 0.75 % floor plus margin of 2.50 % per annum , or base rate with a 1.75 % floor plus margin of 1.50 % per annum ; ( ii ) expanded the overall capacity of its revolving credit facility ( the “ revolver facility ” ) to $ 700.0 million , reducing the interest rate margin to either adjusted libor plus margin ranging from 1.75 % to 2.25 % , or base rate plus margin ranging from 0.75 % to 1.25 % , reducing the commitment fee to 35 bps , and extending the maturity to march 2022 ; ( iii ) reduced the interest rate margins applicable to its usd term loan to either adjusted libor plus margin of 2.00 % per annum , or base rate plus margin of 1.00 % per annum ; and ( iv ) increased its usd term loan by $ 250.0 million of incremental borrowings and removing the floor which both libor and base rates were subject to . on may 24 , 2017 , spectrum brands extinguished its euro denominated term loan facility . on september 20 , 2016 , spectrum brands issued 425.0 million aggregate principal amount of 4.00 % unsecured notes due 2026 ( the “ 4.00 % notes ” ) . story_separator_special_tag the $ 348.4 million decrease in loss from discontinued operations , net of tax was entirely driven by the insurance operations and was due to ( i ) a $ 304.4 million decrease in the write-down of the carrying value of the assets of businesses held for sale to fair value less cost to sell ; ( ii ) $ 54.4 million increase in income attributable to the insurance operations ; and ( iii ) reversal of the $ 15.2 million estimated alternative minimum tax liability established in fiscal 2016 as a result of the company 's current intent in fiscal 2017 to exercise the 338 tax election which is not expected to result in a taxable gain ; partially offset by income from discontinued operations from compass of $ 40.8 million prior to the sale in fiscal 2016 . at september 30 , 2017 , the carrying value of the company 's interest in fgl was $ 402.2 million higher than the estimated fair value less cost to sell of fgl . as a result , during fiscal 2017 , we recorded a $ 39.4 million write-down of assets of business held for sale in addition to the $ 362.8 million already recorded in fiscal 2016 ( mostly due to the increase in unrealized gains , net of offsets in fgl 's investment portfolio ) . the cumulative write-down could be partially reversed if the carrying value of fgl decreases in future reporting periods . if the fgl merger is consummated , the amount of aoci related to fgl will be recognized through ( loss ) income from discontinued operations on the statement of operations and could result in a gain from discontinued 79 operations . in addition , at september 30 , 2017 , the carrying value of the company 's interest in front street was $ 19.0 million higher than the fair value less cost to sell based on the sales price of front street and as a result , during fiscal 2017 , the company recorded a $ 19.0 million write-down of assets of businesses held for sale . the increase in net income attributable to the insurance operations of $ 54.4 million was driven primarily by the change in the fixed index annuity ( “ fia ” ) present value of future credits and guarantee liability that decreased $ 172.9 million during fiscal 2017 compared to an increase of $ 101.5 million for fiscal 2016 due to the increase in longer duration risk free rates in the current period compared to a decrease in longer duration risk free rates in the prior period . also contributing to the increase in net income attributable to the insurance operations was higher net investment income driven by higher assets under management . these increases were partially offset by credit-related impairment losses of $ 26.3 million on available-for-sale debt securities ; higher amortization of intangibles and income tax expense ; as well as lower operating income on front street 's reinsurance agreements with third parties and the established full valuation allowance against front street 's deferred tax assets during fiscal 2017. loss from discontinued operations , net of tax was $ 178.1 million for fiscal 2016 as compared to $ 292.7 million for fiscal 2015 . the $ 114.6 million decrease in loss from discontinued operations , net of tax was primarily driven by a decrease in loss attributable to compass of $ 409.4 million , offset by a decrease in income attributable to the insurance operations of $ 294.8 million . the $ 409.4 million decrease in loss attributable to compass was primarily due to a decrease of ceiling test impairments in fiscal 2016 of $ 391.9 million year over year ; a gain on sale of oil and gas properties of $ 105.6 million in fiscal 2016 ; and $ 53.6 million gain on disposal of compass ; partially offset by a gain upon gaining control of an equity method investment of $ 141.2 million in fiscal 2015 . the decrease in income of $ 294.8 million attributable to the insurance operations was driven by the write-down of the carrying value of the assets of businesses held for sale to fair value less cost to sell of $ 362.8 million for fiscal 2016 ; and the $ 15.2 million income tax expense recorded in fiscal 2016 due to the effects of classifying the company 's ownership interest in fgl as held for sale following the anbang/fgl merger agreement ; partially offset by $ 83.2 million increase in net income attributable to the insurance operations . the increase in net income attributable to the insurance operations of $ 83.2 million was driven primarily by higher net investment income due to increased average assets under management and higher earned yields from repositioning activities , tender offer consideration and bond prepayment income ; and higher insurance and investment product fees due to increases in rider fees on fia policies and in cost of insurance charges on universal life policies . these increases were partially offset by higher amortization of intangibles and income tax expense . noncontrolling interest . the net income attributable to noncontrolling interest reflects the share of the net income of our subsidiaries , which are not wholly-owned , attributable to the noncontrolling interest . such amount varies in relation to such subsidiary 's net income or loss for the period and the percentage interest not owned by hrg . consumer products segment acquisitions the following acquisition activity has a significant impact on the comparability of the financial results of our consumer products segment : petmatrix - on june 1 , 2017 , spectrum brands completed the acquisition of petmatrix , a manufacturer and marketer of rawhide-free dog chews consisting primarily of the dreambone ® and smartbones ® brands . the results of petmatrix 's operations are included in the company 's consolidated statements of operations for fiscal 2017 . glofish - on may 12 , 2017 ,

