under the terms of the agreement , we acquired all outstanding common stock of achillion for $ 6.30 per share , or approximately $ 926.0 , inclusive of the settlement of achillion 's outstanding equity awards . the acquisition was funded with cash on hand . the transaction includes the potential for additional consideration in the form of non-tradeable contingent value rights ( cvrs ) , which will be paid to achillion shareholders if certain clinical and regulatory milestones are achieved within specified periods . these include $ 1.00 per share for the u.s. fda approval of danicopan and $ 1.00 per share for the initiation of phase 3 in ach-5228 . 66 critical accounting policies and estimates the significant accounting policies and basis of preparation of our consolidated financial statements are described in note 1 , “ business overview and summary of significant accounting policies ” of the consolidated financial statements included in this annual report on form 10-k. the preparation of these financial statements in conformity with gaap requires that management make estimates , judgments and assumptions that affect the reported amounts of assets , liabilities , revenues , expenses and other related disclosures . some of those judgments can be subjective and complex , and therefore , actual results could differ materially from those estimates under different assumptions or conditions . we believe the judgments , estimates and assumptions associated with the following critical accounting policies have the greatest potential impact on our consolidated financial statements : revenue recognition ; contingent liabilities ; share-based compensation ; valuation of goodwill , acquired intangible assets and in-process research and development ( ipr & d ) ; valuation of contingent consideration ; and income taxes . revenue recognition our principal source of revenue is product sales . our contracts with customers generally contain a single performance obligation and we recognize revenue from product sales when we have satisfied our performance obligation by transferring control of the product to our customers . control of the product generally transfers to the customer upon delivery . in certain countries , we sell to distributors on a consignment basis and record revenue when control of the product transfers to the customer upon sale to the end user . revenue is recognized at the amount to which we expect to be entitled in exchange for the sale of our products . this amount includes both fixed and variable consideration and excludes amounts that are collected from customers and remitted to governmental authorities , such as value-added taxes in foreign jurisdictions . variability in the transaction price for our products pursuant to our contracts with customers primarily arises from the following : discounts and rebates : we offer discounts and rebates to certain distributors and customers under our arrangements . in many cases , these amounts are fixed at the time of sale and the transaction price is reduced accordingly . we also provide for rebates under certain governmental programs , including medicaid in the u.s. and other programs outside the u.s. , which are payable based on actual claim data . we estimate these rebates based on an analysis of historical claim patterns and estimates of customer mix to determine which sales will be subject to rebates and the amount of such rebates . generally , the length of time between product sale and the processing and reporting of the rebates is three to six months . volume-based arrangements : we have entered into volume-based arrangements with governments in certain countries and other customers in which reimbursement is limited to a contractual amount . under this type of arrangement , amounts billed in excess of the contractual limitation are repaid to the customer as a rebate . we estimate incremental discounts resulting from these contractual limitations , based on forecasted sales during the limitation period , and we apply the discount percentage to product shipments as a reduction of revenue . our calculations related to these arrangements require estimation of sales during the limitation period . we believe the methodology used to accrue for discounts and rebates is reasonable and appropriate given current facts and circumstances , but actual results may differ . we have provided balances and activity in the rebates payable account for the years ended december 31 , 2019 , 2018 and 2017 as follows : replace_table_token_4_th ( 1 ) included in the adjustments related to prior years is an accrual recorded in 2019 related to the pmprb matter . see note 11 , commitments and contingencies for additional information . current provisions relating to sales in the current year increased by $ 87.3 in 2019 compared to 2018 and $ 41.6 in 2018 compared to 2017 . the increase in 2019 and 2018 was primarily due to increased unit volumes in the u.s. which were subject to rebates as well as increases in rebate rates in the u.s. on certain product sales . the increase in 2017 was attributable to 67 increased unit volumes in the u.s. and europe , which were subject to rebates , as well as to increases in rebate rates in certain geographical regions and on certain product sales as compared to the prior year . contingent liabilities we are currently involved in various claims and legal proceedings . on a quarterly basis , we review the status of each significant matter and assess its potential financial exposure . if the potential loss from any claim , asserted or unasserted , or legal proceeding is considered probable and the amount can be reasonably estimated , we accrue a liability for the estimated loss . significant judgment is required in both the determination of probability and the determination as to whether an exposure is reasonably estimable . story_separator_special_tag , inclusive of opening adjustments of $ 70.8 primarily related to prepaid rent existing at transition , and $ 255.3 of lease liabilities , within our consolidated balance sheets upon adoption . at transition , we recorded a decrease of $ 90.3 to retained earnings , net of tax , primarily related to our derecognition of previously recorded build-to-suit arrangements . asu 2018-02 , “ reclassification of certain tax effects from accumulated other comprehensive income ” : in february 2018 , the fasb issued a new standard that permits entities to make a one-time reclassification from accumulated other comprehensive income ( aoci ) to retained earnings for the stranded tax effects resulting from the newly enacted corporate tax rates under the tax cuts and jobs act ( the tax act ) that was effective for the year ended december 31 , 2017. we adopted the new standard on january 1 , 2019 and elected not to reclassify the income tax effects of the tax act from aoci to retained earnings . we continue to release disproportionate income tax effects from aoci based on the aggregate portfolio approach . the adoption of this standard did not have an impact on our consolidated financial statements . 71 results of operations the following table sets forth consolidated statements of operations data for the periods indicated . this information has been derived from the consolidated financial statements included elsewhere in this annual report on form 10-k. replace_table_token_5_th 72 comparison of the years ended december 31 , 2019 , 2018 , and 2017 net product sales net product sales by product and significant geographic region are as follows : replace_table_token_6_th * * percentages not meaningful 73 net product sales ( consolidated ) united states asia pacific europe rest of world soliris net product sales united states asia pacific europe rest of world ultomiris net product sales united states asia pacific europe rest of world strensiq net product sales united states asia pacific europe rest of world 74 kanuma net product sales united states asia pacific europe rest of world the increase in net product sales for fiscal year 2019 , as compared to fiscal year 2018 , was primarily due to an increase in unit volumes . this increase in unit volumes was primarily due to increased global demand for soliris therapy , with sales to patients with gmg being the largest driver , as well as ultomiris volumes due to the loading doses required in a patient 's first year on therapy . partially offsetting the soliris increase was the conversion of pnh patients from soliris to ultomiris . while ultomiris contributed to 2019 , the ultomiris volumes were primarily attributable to pnh patient conversion from soliris in the u.s. additional unit volume increases were due to increased demand of strensiq and kanuma during 2019 as a result of our continued efforts to identify and reach more patients with hpp and lal-d globally . the increase in net product sales for fiscal year 2019 , as compared to fiscal year 2018 , was partially offset by price decreases of which the largest driver was $ 29.8 , or 0.7 % , as a result of a judicial order issued in the second quarter 2019 related to soliris pricing in canada . the decision led to a reduction of revenue in the second quarter of 2019 and further reductions in all subsequent quarters until the appeals process concludes . the reduction of revenue recorded for the year ended december 31 , 2019 includes the impact for the period from september 2017 to december 2019. as a result of patient conversion from soliris to ultomiris , we expect variability in our revenues in future quarters due to the extended ultomiris dosing interval and infusion timing which may result in either one or two infusions in a quarter . ultomiris loading doses for pnh patients will result in increased revenues during a patient 's first year on therapy . the ultomiris annual maintenance dose for pnh and ahus requires fewer vials as compared to the annual dose for soliris . due to the decision to price ultomiris lower than soliris on an annual basis , we anticipate u.s. revenues will be unfavorably impacted by the lower annual cost per patient in maintenance years , with the impact more pronounced for ahus due to the greater decrease in vials for ahus ultomiris patients . as a result of strategic pricing decisions implemented for strensiq in the u.s. that limit annual treatment costs given weight based dosing , we expect price to be unfavorably impacted for strensiq in the u.s. in future periods as compared to prior periods . the increase in net product sales for fiscal year 2018 , as compared to fiscal year 2017 , was primarily due to an increase in unit volumes . this increase in unit volumes is primarily due to increased global demand for soliris therapy , including sales to patients with gmg , which received regulatory approval in the second half of 2017. additional unit volume increases were due to increased sales of strensiq and kanuma during 2018 as a result of our continued efforts to identify and reach more patients with hpp and lal-d globally . the increase in net product sales for fiscal year 2018 , as compared to fiscal year 2017 , was partially offset by price decreases of 3.9 % due , in part , to a price change in turkey resulting from a formalized reimbursement agreement , subsequent to marketing authorization , in the third quarter of 2018. in addition , rebates in the u.s. and reimbursement agreements outside the u.s. for our metabolic products also contributed to this decrease in net product sales . cost of sales cost of sales includes manufacturing costs , actual and estimated royalty expenses associated with sales of our products , and amortization of licensing rights . the following table summarizes cost of sales for the years ended december 31 ,

cash provided by investing activities in 2019 was $ 9.7 compared to $ 470.5 in 2018 . the decrease in cash provided by investing activities as compared to the prior year was primarily attributable to purchases and 86 sales of available-for-sale debt securities , which resulted in a net cash inflow of $ 142.0 in 2019 compared to a net cash inflow of $ 690.8 in 2018 . purchases of strategic equity investments for zealand , caelum , eidos and stealth resulted in $ 73.3 in cash outflows during 2019 as compared to $ 10.3 in cash outflows during 2018 for dicerna . in addition , we received net cash proceeds of $ 114.7 in connection with the sale of our moderna investment . partially offsetting these impacts were decreases in purchases of property , plant and equipment during 2019 as compared to 2018 . financing activities cash flows used in financing activities in 2019 was $ 739.1 compared to $ 102.4 in 2018 . the increase in cash used for financing activities was primarily due to a decrease in payments on our term loanof $ 195.8 as well as $ 250.0 of proceeds from our revolving credit facility in 2018 which were repaid in the current year .


 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 investing activities in 2019 was $ 9.7 compared to $ 470.5 in 2018 . the decrease in cash provided by investing activities as compared to the prior year was primarily attributable to purchases and 86 sales of available-for-sale debt securities , which resulted in a net cash inflow of $ 142.0 in 2019 compared to a net cash inflow of $ 690.8 in 2018 . purchases of strategic equity investments for zealand , caelum , eidos and stealth resulted in $ 73.3 in cash outflows during 2019 as compared to $ 10.3 in cash outflows during 2018 for dicerna . in addition , we received net cash proceeds of $ 114.7 in connection with the sale of our moderna investment . partially offsetting these impacts were decreases in purchases of property , plant and equipment during 2019 as compared to 2018 . financing activities cash flows used in financing activities in 2019 was $ 739.1 compared to $ 102.4 in 2018 . the increase in cash used for financing activities was primarily due to a decrease in payments on our term loanof $ 195.8 as well as $ 250.0 of proceeds from our revolving credit facility in 2018 which were repaid in the current year .
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 Suspicious Activity Report : under the terms of the agreement , we acquired all outstanding common stock of achillion for $ 6.30 per share , or approximately $ 926.0 , inclusive of the settlement of achillion 's outstanding equity awards . the acquisition was funded with cash on hand . the transaction includes the potential for additional consideration in the form of non-tradeable contingent value rights ( cvrs ) , which will be paid to achillion shareholders if certain clinical and regulatory milestones are achieved within specified periods . these include $ 1.00 per share for the u.s. fda approval of danicopan and $ 1.00 per share for the initiation of phase 3 in ach-5228 . 66 critical accounting policies and estimates the significant accounting policies and basis of preparation of our consolidated financial statements are described in note 1 , “ business overview and summary of significant accounting policies ” of the consolidated financial statements included in this annual report on form 10-k. the preparation of these financial statements in conformity with gaap requires that management make estimates , judgments and assumptions that affect the reported amounts of assets , liabilities , revenues , expenses and other related disclosures . some of those judgments can be subjective and complex , and therefore , actual results could differ materially from those estimates under different assumptions or conditions . we believe the judgments , estimates and assumptions associated with the following critical accounting policies have the greatest potential impact on our consolidated financial statements : revenue recognition ; contingent liabilities ; share-based compensation ; valuation of goodwill , acquired intangible assets and in-process research and development ( ipr & d ) ; valuation of contingent consideration ; and income taxes . revenue recognition our principal source of revenue is product sales . our contracts with customers generally contain a single performance obligation and we recognize revenue from product sales when we have satisfied our performance obligation by transferring control of the product to our customers . control of the product generally transfers to the customer upon delivery . in certain countries , we sell to distributors on a consignment basis and record revenue when control of the product transfers to the customer upon sale to the end user . revenue is recognized at the amount to which we expect to be entitled in exchange for the sale of our products . this amount includes both fixed and variable consideration and excludes amounts that are collected from customers and remitted to governmental authorities , such as value-added taxes in foreign jurisdictions . variability in the transaction price for our products pursuant to our contracts with customers primarily arises from the following : discounts and rebates : we offer discounts and rebates to certain distributors and customers under our arrangements . in many cases , these amounts are fixed at the time of sale and the transaction price is reduced accordingly . we also provide for rebates under certain governmental programs , including medicaid in the u.s. and other programs outside the u.s. , which are payable based on actual claim data . we estimate these rebates based on an analysis of historical claim patterns and estimates of customer mix to determine which sales will be subject to rebates and the amount of such rebates . generally , the length of time between product sale and the processing and reporting of the rebates is three to six months . volume-based arrangements : we have entered into volume-based arrangements with governments in certain countries and other customers in which reimbursement is limited to a contractual amount . under this type of arrangement , amounts billed in excess of the contractual limitation are repaid to the customer as a rebate . we estimate incremental discounts resulting from these contractual limitations , based on forecasted sales during the limitation period , and we apply the discount percentage to product shipments as a reduction of revenue . our calculations related to these arrangements require estimation of sales during the limitation period . we believe the methodology used to accrue for discounts and rebates is reasonable and appropriate given current facts and circumstances , but actual results may differ . we have provided balances and activity in the rebates payable account for the years ended december 31 , 2019 , 2018 and 2017 as follows : replace_table_token_4_th ( 1 ) included in the adjustments related to prior years is an accrual recorded in 2019 related to the pmprb matter . see note 11 , commitments and contingencies for additional information . current provisions relating to sales in the current year increased by $ 87.3 in 2019 compared to 2018 and $ 41.6 in 2018 compared to 2017 . the increase in 2019 and 2018 was primarily due to increased unit volumes in the u.s. which were subject to rebates as well as increases in rebate rates in the u.s. on certain product sales . the increase in 2017 was attributable to 67 increased unit volumes in the u.s. and europe , which were subject to rebates , as well as to increases in rebate rates in certain geographical regions and on certain product sales as compared to the prior year . contingent liabilities we are currently involved in various claims and legal proceedings . on a quarterly basis , we review the status of each significant matter and assess its potential financial exposure . if the potential loss from any claim , asserted or unasserted , or legal proceeding is considered probable and the amount can be reasonably estimated , we accrue a liability for the estimated loss . significant judgment is required in both the determination of probability and the determination as to whether an exposure is reasonably estimable . story_separator_special_tag , inclusive of opening adjustments of $ 70.8 primarily related to prepaid rent existing at transition , and $ 255.3 of lease liabilities , within our consolidated balance sheets upon adoption . at transition , we recorded a decrease of $ 90.3 to retained earnings , net of tax , primarily related to our derecognition of previously recorded build-to-suit arrangements . asu 2018-02 , “ reclassification of certain tax effects from accumulated other comprehensive income ” : in february 2018 , the fasb issued a new standard that permits entities to make a one-time reclassification from accumulated other comprehensive income ( aoci ) to retained earnings for the stranded tax effects resulting from the newly enacted corporate tax rates under the tax cuts and jobs act ( the tax act ) that was effective for the year ended december 31 , 2017. we adopted the new standard on january 1 , 2019 and elected not to reclassify the income tax effects of the tax act from aoci to retained earnings . we continue to release disproportionate income tax effects from aoci based on the aggregate portfolio approach . the adoption of this standard did not have an impact on our consolidated financial statements . 71 results of operations the following table sets forth consolidated statements of operations data for the periods indicated . this information has been derived from the consolidated financial statements included elsewhere in this annual report on form 10-k. replace_table_token_5_th 72 comparison of the years ended december 31 , 2019 , 2018 , and 2017 net product sales net product sales by product and significant geographic region are as follows : replace_table_token_6_th * * percentages not meaningful 73 net product sales ( consolidated ) united states asia pacific europe rest of world soliris net product sales united states asia pacific europe rest of world ultomiris net product sales united states asia pacific europe rest of world strensiq net product sales united states asia pacific europe rest of world 74 kanuma net product sales united states asia pacific europe rest of world the increase in net product sales for fiscal year 2019 , as compared to fiscal year 2018 , was primarily due to an increase in unit volumes . this increase in unit volumes was primarily due to increased global demand for soliris therapy , with sales to patients with gmg being the largest driver , as well as ultomiris volumes due to the loading doses required in a patient 's first year on therapy . partially offsetting the soliris increase was the conversion of pnh patients from soliris to ultomiris . while ultomiris contributed to 2019 , the ultomiris volumes were primarily attributable to pnh patient conversion from soliris in the u.s. additional unit volume increases were due to increased demand of strensiq and kanuma during 2019 as a result of our continued efforts to identify and reach more patients with hpp and lal-d globally . the increase in net product sales for fiscal year 2019 , as compared to fiscal year 2018 , was partially offset by price decreases of which the largest driver was $ 29.8 , or 0.7 % , as a result of a judicial order issued in the second quarter 2019 related to soliris pricing in canada . the decision led to a reduction of revenue in the second quarter of 2019 and further reductions in all subsequent quarters until the appeals process concludes . the reduction of revenue recorded for the year ended december 31 , 2019 includes the impact for the period from september 2017 to december 2019. as a result of patient conversion from soliris to ultomiris , we expect variability in our revenues in future quarters due to the extended ultomiris dosing interval and infusion timing which may result in either one or two infusions in a quarter . ultomiris loading doses for pnh patients will result in increased revenues during a patient 's first year on therapy . the ultomiris annual maintenance dose for pnh and ahus requires fewer vials as compared to the annual dose for soliris . due to the decision to price ultomiris lower than soliris on an annual basis , we anticipate u.s. revenues will be unfavorably impacted by the lower annual cost per patient in maintenance years , with the impact more pronounced for ahus due to the greater decrease in vials for ahus ultomiris patients . as a result of strategic pricing decisions implemented for strensiq in the u.s. that limit annual treatment costs given weight based dosing , we expect price to be unfavorably impacted for strensiq in the u.s. in future periods as compared to prior periods . the increase in net product sales for fiscal year 2018 , as compared to fiscal year 2017 , was primarily due to an increase in unit volumes . this increase in unit volumes is primarily due to increased global demand for soliris therapy , including sales to patients with gmg , which received regulatory approval in the second half of 2017. additional unit volume increases were due to increased sales of strensiq and kanuma during 2018 as a result of our continued efforts to identify and reach more patients with hpp and lal-d globally . the increase in net product sales for fiscal year 2018 , as compared to fiscal year 2017 , was partially offset by price decreases of 3.9 % due , in part , to a price change in turkey resulting from a formalized reimbursement agreement , subsequent to marketing authorization , in the third quarter of 2018. in addition , rebates in the u.s. and reimbursement agreements outside the u.s. for our metabolic products also contributed to this decrease in net product sales . cost of sales cost of sales includes manufacturing costs , actual and estimated royalty expenses associated with sales of our products , and amortization of licensing rights . the following table summarizes cost of sales for the years ended december 31 ,

