in addition to these financial results , abbvie continued to advance its pipeline during 2014 , including securing regulatory approval in the united states for abbvie 's interferon-free hcv treatment , viekira pak , as well as submitting its regulatory application in the european union , which was subsequently approved in january 2015. abbvie also continued to advance its previously submitted regulatory applications in the united states for duopa , which were subsequently approved in january 2015 , and completed several late-stage clinical trials , including zinbryta ( daclizumab ) for the treatment of the relapsing/remitting form of multiple sclerosis ( ms ) and registrational programs for an expanded use of humira for hidradenitis suppurativa . abbvie also augmented its pipeline through strategic licensing and partnering activities including in-licensing duvelisib , a dual acting pi3 kinase inhibitor currently under investigation for use in a variety of hematological malignancies , from infinity and entering into a novel collaboration with calico to discover , develop , and commercialize new therapies for patients with age-related diseases . 2015 strategic objectives in 2015 , abbvie expects sales performance to be driven by continued strong growth from humira , the launch of viekira pak , and sales growth in certain key products including creon and duodopa , partially offset by a decline in several products due to generic competition , including androgel 1 % and the remainder of the lipid franchise . in addition , abbvie expects to achieve operating margin improvements while continuing to invest in its pipeline in support of opportunities in oncology , hcv , and immunology , as well as continued investment in key products . abbvie expects to grow operating cash flows in 2015 , which will enable the company to continue to augment its pipeline through concerted focus on strategic licensing , acquisition and partnering activity and returning cash to shareholders via dividends and share repurchases . abbvie expects to continue to drive strong humira sales growth in several ways . abbvie seeks to expand the humira patient base by applying for regulatory approval of new indications for humira , treating conditions such as uveitis and hidradenitis suppurativa . abbvie will also seek to drive humira sales growth by expanding its market share and its presence in underserved markets . abbvie plans to continue making investments in key emerging markets , including brazil , china , and russia . another key driver of abbvie 's performance in 2015 will be viekira pak , which is now approved in the united states , the european union and a number of other countries around the world . abbvie expects to support the successful launch of viekira in the united states by securing payor positions and patient access and focusing commercial efforts on penetration in abbvie-exclusive and parity accounts . the company has launched viekirax in several european countries , including germany , the united kingdom and canada , and continues to work with various governments around the world to gain reimbursements approvals . abbvie will continue its investment in products with historically stable sales levels , while making adjustments as necessary to increase the value of its product portfolio . abbvie plans to achieve this objective in a variety of ways depending on product and circumstances by , for example , identifying supply chain efficiencies , pursuing additional indications , and optimizing residual value as products reach the end of exclusivity . abbvie believes that its approach will allow the company to maintain a strong operating margin . 34 r & d efforts will continue to focus a significant portion of expenditures on compounds for immunology , virology/liver disease , oncology , renal disease , neurological diseases and women 's health . abbvie 's scientists work to advance a pipeline of specialty molecules that demonstrate strong clinical performance for patients and economic value for patients and their healthcare systems . current r & d projects are described in the `` research and development `` section below . abbvie will also continue to augment its pipeline through concerted focus on strategic licensing , acquisition and partnering activity in 2015. research and development research and innovation continues to be a key strategic priority for abbvie . abbvie 's long-term success depends to a great extent on its ability to continue to discover and develop innovative pharmaceutical products and acquire or collaborate on compounds currently in development at other biotechnology or pharmaceutical companies . abbvie 's pipeline includes more than 40 compounds or indications in clinical development individually or under collaboration or license agreements . of these programs , approximately 13 are in phase 3 development or in registration . abbvie expects multiple phase 2 programs to transition into phase 3 programs during 2015. r & d is focused on therapeutic areas that include immunology , virology/liver disease , oncology , renal disease , neurological diseases , and women 's health , among others . immunology humira is approved to treat the following autoimmune diseases in the united states , canada , and mexico ( collectively , north america ) , and in the european union : condition principal markets ​ ​ ​ rheumatoid arthritis ( moderate to severe ) north america , european union psoriatic arthritis north america , european union ankylosing spondylitis north america , european union crohn 's disease ( moderate to severe ) north america , european union plaque psoriasis ( moderate to severe ) north america , european union juvenile idiopathic arthritis north america , european union ulcerative colitis ( moderate to severe ) united states , european union axial spondyloarthropathy united states , european union pediatric crohn 's disease ( severe ) united states , european union pediatric enthesitis-related arthritis european union abbvie continues to dedicate r & d efforts to expanding indications for humira , including in the fields of gastroenterology , dermatology and ophthalmology . story_separator_special_tag gross margin in 2014 also includes royalty income of $ 81 million relating to prior periods as a result of the settlement of a licensing arrangement , partially offset by a $ 37 million impairment charge for an intangible asset . selling , general and administrative replace_table_token_6_th 41 sg & a expenses in 2014 included transaction-related costs totaling $ 1.7 billion incurred in connection with the terminated proposed combination with shire . refer to note 4 of the notes to consolidated financial statements included under item 8 , `` financial statements and supplementary data `` for further information regarding the termination of the company 's proposed combination with shire . excluding the shire break fee and transaction-related costs , the increase in sg & a expenses in 2014 and 2013 was due primarily to increased selling and marketing support for new products , including preparations for the expected launch of viekira pak , as well as spending relating to new indications and geographic expansion for humira . these increases were partially offset by the impact of favorable foreign exchange rates in 2014 and 2013. sg & a expenses in 2014 , 2013 and 2012 include $ 422 million , $ 228 million and $ 213 million , respectively , of costs associated with the separation of abbvie from abbott . sg & a expenses in 2014 also included a $ 129 million charge due to additional expenses related to the branded prescription drug fee . on july 28 , 2014 , the internal revenue service issued final rules and regulations for the branded prescription drug fee , an annual non-tax-deductible fee payable to the federal government under the affordable care act based on an allocation of a company 's market share for branded prescription drugs sold to certain government programs in the prior year . the final rules accelerated the expense recognition criteria for the fee obligation from the year in which the fee is paid , to the year in which the market share used to allocate the fee is determined . this change required abbvie and other industry participants to recognize an additional year of expense in 2014. as a result , an additional expense of $ 129 million was recognized in 2014. the final rules and regulations did not change the amount or timing of annual fees to be paid . sg & a expenses in 2013 included restructuring charges aggregating $ 39 million , which principally related to the restructuring of certain commercial operations in conjunction with the loss and expected loss of exclusivity of certain products and , in 2012 , included litigation charges of $ 100 million related to an investigation of the sales and marketing activities for depakote which was resolved in may 2012. research and development and acquired in-process research and development replace_table_token_7_th r & d expense in 2014 and 2013 reflected funding to support the company 's emerging mid- and late-stage pipeline assets and the continued pursuit of additional humira indications . these increases were partially offset by the impact of favorable foreign exchange rate fluctuations in 2014 and 2013. r & d expense included regulatory milestone payments of $ 40 million in 2014 and $ 50 million in 2012 related to the company 's collaboration . r & d expenses also included restructuring charges of $ 15 million in 2013 and $ 183 million in 2012. acquired in-process research and development ( ipr & d ) expense in 2014 principally included a charge of $ 275 million as a result of entering into a global collaboration with infinity to develop and commercialize duvelisib , a treatment for patients with cancer . refer to note 6 , `` acquisitions , collaborations and other arrangements , `` of the notes to consolidated financial statements included under item 8 , `` financial statements and supplementary data , `` for additional information related to the company 's collaborations and other arrangements . ipr & d expense in 2013 principally included a charge of $ 175 million as a result of entering into a global license agreement with ablynx to develop and commercialize alx-0061 , a charge of $ 70 million as a result of entering into a global collaboration with alvine to develop alv003 , a charge of $ 45 million as a result of 42 entering into a global collaboration with galapagos for cystic fibrosis therapies , and charges totaling $ 48 million as a result of entering into several other arrangements . ipr & d expense in 2012 included a charge of $ 110 million for the acquisition of abt-719 , a charge of $ 150 million as a result of entering into a global collaboration to develop and commercialize an oral , next-generation jak1 inhibitor , and a charge of $ 28 million as a result of entering into a two-year collaboration agreement to research , develop , and commercialize up to three compounds with antibody-drug conjugate approaches . other expense other expense in 2014 consisted of a $ 750 million charge related to an r & d collaboration agreement with calico to discover , develop , and commercialize new therapies for patients with age-related diseases . interest expense , net interest expense , net of $ 391 million in 2014 , $ 278 million in 2013 , and $ 84 million in 2012 was comprised primarily of interest expense on outstanding debt . in november 2012 , abbvie issued $ 14.7 billion of long-term debt with maturities ranging from three to 30 years and entered into interest rate swaps with various financial institutions , which converted $ 8.0 billion of its fixed rate interest rate debt to floating interest rate debt . commercial paper outstanding at december 31 , 2014 , 2013 and 2012 was $ 416 million , $ 400 million and $ 1.0 billion , respectively . interest expense , net in 2014 also included $ 141 million of financing related fees incurred in connection with the terminated

cash discounts and returns cash discounts can be reliably estimated . product returns can be reliably estimated because abbvie 's historical returns are low , and because sales return terms and other sales terms have remained relatively unchanged for several periods . pension and post-employment benefits abbvie engages outside actuaries to assist in the determination of the obligations and costs under the plans that are direct obligations of abbvie . the valuation of the funded status and the net periodic benefit cost for these plans are calculated using actuarial assumptions . the significant assumptions , which are reviewed annually , include the discount rate , the expected long-term rate of return on plan assets , and the health care cost trend rates . the significant assumptions used in determining these calculations are disclosed in note 11 to the consolidated financial statements . the discount rate is selected based on current market rates on high-quality , fixed-income investments at december 31 each year . abbvie employs a yield-curve approach for countries where a robust bond market exists . the yield curve is developed using high-quality bonds . the discount rate is the single rate that equates the discounted cash flows to the rates utilizing the yield curve . as a result , the yield-curve 49 approach reflects the specific cash flows for plans ( i.e . duration ) in calculating the discount rate . for other countries , abbvie reviews various indices such as corporate bond and government bond benchmarks to estimate the discount rate . abbvie 's assumed discount rate has a significant effect on the amounts reported for defined benefit pension and post-employment plans as of december 31 , 2014 , and will be used in the calculation of net periodic benefit cost in 2015. a 50 basis point change in the assumed discount rate would have had the following effects on abbvie 's calculation of net periodic benefit costs in 2015 and projected benefit obligations as of december 31 , 2014 : replace_table_token_12_th the expected long-term rate of return is based on the asset allocation , historical performance , and the current view of expected future returns .


 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 discounts and returns cash discounts can be reliably estimated . product returns can be reliably estimated because abbvie 's historical returns are low , and because sales return terms and other sales terms have remained relatively unchanged for several periods . pension and post-employment benefits abbvie engages outside actuaries to assist in the determination of the obligations and costs under the plans that are direct obligations of abbvie . the valuation of the funded status and the net periodic benefit cost for these plans are calculated using actuarial assumptions . the significant assumptions , which are reviewed annually , include the discount rate , the expected long-term rate of return on plan assets , and the health care cost trend rates . the significant assumptions used in determining these calculations are disclosed in note 11 to the consolidated financial statements . the discount rate is selected based on current market rates on high-quality , fixed-income investments at december 31 each year . abbvie employs a yield-curve approach for countries where a robust bond market exists . the yield curve is developed using high-quality bonds . the discount rate is the single rate that equates the discounted cash flows to the rates utilizing the yield curve . as a result , the yield-curve 49 approach reflects the specific cash flows for plans ( i.e . duration ) in calculating the discount rate . for other countries , abbvie reviews various indices such as corporate bond and government bond benchmarks to estimate the discount rate . abbvie 's assumed discount rate has a significant effect on the amounts reported for defined benefit pension and post-employment plans as of december 31 , 2014 , and will be used in the calculation of net periodic benefit cost in 2015. a 50 basis point change in the assumed discount rate would have had the following effects on abbvie 's calculation of net periodic benefit costs in 2015 and projected benefit obligations as of december 31 , 2014 : replace_table_token_12_th the expected long-term rate of return is based on the asset allocation , historical performance , and the current view of expected future returns .
```    
 Suspicious Activity Report : in addition to these financial results , abbvie continued to advance its pipeline during 2014 , including securing regulatory approval in the united states for abbvie 's interferon-free hcv treatment , viekira pak , as well as submitting its regulatory application in the european union , which was subsequently approved in january 2015. abbvie also continued to advance its previously submitted regulatory applications in the united states for duopa , which were subsequently approved in january 2015 , and completed several late-stage clinical trials , including zinbryta ( daclizumab ) for the treatment of the relapsing/remitting form of multiple sclerosis ( ms ) and registrational programs for an expanded use of humira for hidradenitis suppurativa . abbvie also augmented its pipeline through strategic licensing and partnering activities including in-licensing duvelisib , a dual acting pi3 kinase inhibitor currently under investigation for use in a variety of hematological malignancies , from infinity and entering into a novel collaboration with calico to discover , develop , and commercialize new therapies for patients with age-related diseases . 2015 strategic objectives in 2015 , abbvie expects sales performance to be driven by continued strong growth from humira , the launch of viekira pak , and sales growth in certain key products including creon and duodopa , partially offset by a decline in several products due to generic competition , including androgel 1 % and the remainder of the lipid franchise . in addition , abbvie expects to achieve operating margin improvements while continuing to invest in its pipeline in support of opportunities in oncology , hcv , and immunology , as well as continued investment in key products . abbvie expects to grow operating cash flows in 2015 , which will enable the company to continue to augment its pipeline through concerted focus on strategic licensing , acquisition and partnering activity and returning cash to shareholders via dividends and share repurchases . abbvie expects to continue to drive strong humira sales growth in several ways . abbvie seeks to expand the humira patient base by applying for regulatory approval of new indications for humira , treating conditions such as uveitis and hidradenitis suppurativa . abbvie will also seek to drive humira sales growth by expanding its market share and its presence in underserved markets . abbvie plans to continue making investments in key emerging markets , including brazil , china , and russia . another key driver of abbvie 's performance in 2015 will be viekira pak , which is now approved in the united states , the european union and a number of other countries around the world . abbvie expects to support the successful launch of viekira in the united states by securing payor positions and patient access and focusing commercial efforts on penetration in abbvie-exclusive and parity accounts . the company has launched viekirax in several european countries , including germany , the united kingdom and canada , and continues to work with various governments around the world to gain reimbursements approvals . abbvie will continue its investment in products with historically stable sales levels , while making adjustments as necessary to increase the value of its product portfolio . abbvie plans to achieve this objective in a variety of ways depending on product and circumstances by , for example , identifying supply chain efficiencies , pursuing additional indications , and optimizing residual value as products reach the end of exclusivity . abbvie believes that its approach will allow the company to maintain a strong operating margin . 34 r & d efforts will continue to focus a significant portion of expenditures on compounds for immunology , virology/liver disease , oncology , renal disease , neurological diseases and women 's health . abbvie 's scientists work to advance a pipeline of specialty molecules that demonstrate strong clinical performance for patients and economic value for patients and their healthcare systems . current r & d projects are described in the `` research and development `` section below . abbvie will also continue to augment its pipeline through concerted focus on strategic licensing , acquisition and partnering activity in 2015. research and development research and innovation continues to be a key strategic priority for abbvie . abbvie 's long-term success depends to a great extent on its ability to continue to discover and develop innovative pharmaceutical products and acquire or collaborate on compounds currently in development at other biotechnology or pharmaceutical companies . abbvie 's pipeline includes more than 40 compounds or indications in clinical development individually or under collaboration or license agreements . of these programs , approximately 13 are in phase 3 development or in registration . abbvie expects multiple phase 2 programs to transition into phase 3 programs during 2015. r & d is focused on therapeutic areas that include immunology , virology/liver disease , oncology , renal disease , neurological diseases , and women 's health , among others . immunology humira is approved to treat the following autoimmune diseases in the united states , canada , and mexico ( collectively , north america ) , and in the european union : condition principal markets ​ ​ ​ rheumatoid arthritis ( moderate to severe ) north america , european union psoriatic arthritis north america , european union ankylosing spondylitis north america , european union crohn 's disease ( moderate to severe ) north america , european union plaque psoriasis ( moderate to severe ) north america , european union juvenile idiopathic arthritis north america , european union ulcerative colitis ( moderate to severe ) united states , european union axial spondyloarthropathy united states , european union pediatric crohn 's disease ( severe ) united states , european union pediatric enthesitis-related arthritis european union abbvie continues to dedicate r & d efforts to expanding indications for humira , including in the fields of gastroenterology , dermatology and ophthalmology . story_separator_special_tag gross margin in 2014 also includes royalty income of $ 81 million relating to prior periods as a result of the settlement of a licensing arrangement , partially offset by a $ 37 million impairment charge for an intangible asset . selling , general and administrative replace_table_token_6_th 41 sg & a expenses in 2014 included transaction-related costs totaling $ 1.7 billion incurred in connection with the terminated proposed combination with shire . refer to note 4 of the notes to consolidated financial statements included under item 8 , `` financial statements and supplementary data `` for further information regarding the termination of the company 's proposed combination with shire . excluding the shire break fee and transaction-related costs , the increase in sg & a expenses in 2014 and 2013 was due primarily to increased selling and marketing support for new products , including preparations for the expected launch of viekira pak , as well as spending relating to new indications and geographic expansion for humira . these increases were partially offset by the impact of favorable foreign exchange rates in 2014 and 2013. sg & a expenses in 2014 , 2013 and 2012 include $ 422 million , $ 228 million and $ 213 million , respectively , of costs associated with the separation of abbvie from abbott . sg & a expenses in 2014 also included a $ 129 million charge due to additional expenses related to the branded prescription drug fee . on july 28 , 2014 , the internal revenue service issued final rules and regulations for the branded prescription drug fee , an annual non-tax-deductible fee payable to the federal government under the affordable care act based on an allocation of a company 's market share for branded prescription drugs sold to certain government programs in the prior year . the final rules accelerated the expense recognition criteria for the fee obligation from the year in which the fee is paid , to the year in which the market share used to allocate the fee is determined . this change required abbvie and other industry participants to recognize an additional year of expense in 2014. as a result , an additional expense of $ 129 million was recognized in 2014. the final rules and regulations did not change the amount or timing of annual fees to be paid . sg & a expenses in 2013 included restructuring charges aggregating $ 39 million , which principally related to the restructuring of certain commercial operations in conjunction with the loss and expected loss of exclusivity of certain products and , in 2012 , included litigation charges of $ 100 million related to an investigation of the sales and marketing activities for depakote which was resolved in may 2012. research and development and acquired in-process research and development replace_table_token_7_th r & d expense in 2014 and 2013 reflected funding to support the company 's emerging mid- and late-stage pipeline assets and the continued pursuit of additional humira indications . these increases were partially offset by the impact of favorable foreign exchange rate fluctuations in 2014 and 2013. r & d expense included regulatory milestone payments of $ 40 million in 2014 and $ 50 million in 2012 related to the company 's collaboration . r & d expenses also included restructuring charges of $ 15 million in 2013 and $ 183 million in 2012. acquired in-process research and development ( ipr & d ) expense in 2014 principally included a charge of $ 275 million as a result of entering into a global collaboration with infinity to develop and commercialize duvelisib , a treatment for patients with cancer . refer to note 6 , `` acquisitions , collaborations and other arrangements , `` of the notes to consolidated financial statements included under item 8 , `` financial statements and supplementary data , `` for additional information related to the company 's collaborations and other arrangements . ipr & d expense in 2013 principally included a charge of $ 175 million as a result of entering into a global license agreement with ablynx to develop and commercialize alx-0061 , a charge of $ 70 million as a result of entering into a global collaboration with alvine to develop alv003 , a charge of $ 45 million as a result of 42 entering into a global collaboration with galapagos for cystic fibrosis therapies , and charges totaling $ 48 million as a result of entering into several other arrangements . ipr & d expense in 2012 included a charge of $ 110 million for the acquisition of abt-719 , a charge of $ 150 million as a result of entering into a global collaboration to develop and commercialize an oral , next-generation jak1 inhibitor , and a charge of $ 28 million as a result of entering into a two-year collaboration agreement to research , develop , and commercialize up to three compounds with antibody-drug conjugate approaches . other expense other expense in 2014 consisted of a $ 750 million charge related to an r & d collaboration agreement with calico to discover , develop , and commercialize new therapies for patients with age-related diseases . interest expense , net interest expense , net of $ 391 million in 2014 , $ 278 million in 2013 , and $ 84 million in 2012 was comprised primarily of interest expense on outstanding debt . in november 2012 , abbvie issued $ 14.7 billion of long-term debt with maturities ranging from three to 30 years and entered into interest rate swaps with various financial institutions , which converted $ 8.0 billion of its fixed rate interest rate debt to floating interest rate debt . commercial paper outstanding at december 31 , 2014 , 2013 and 2012 was $ 416 million , $ 400 million and $ 1.0 billion , respectively . interest expense , net in 2014 also included $ 141 million of financing related fees incurred in connection with the terminated

