we continue to invest in research and development spending , geographic expansion , and new product promotions to drive further revenue and profit growth . our ability to sustain our long-term growth will depend on a number of factors , including our ability to expand our core business ( including geographical expansion ) , develop innovative new products with higher gross profit margins across our business segments , and continue to improve operating efficiency and organizational effectiveness . the healthcare industry continues to face a challenging economic environment . the current economic conditions and other circumstances have resulted in pricing pressures for some of our products . as mentioned above , our biosciences segment continues to be impacted by an uncertain research spending environment and lack of overall demand for instruments and research reagents . in other areas of our u.s. business , healthcare utilization is stable but constrained . additionally , uncertainty in europe due to continued macroeconomic challenges has resulted in constrained healthcare utilization in that region . in addition to the economic conditions in the united states and elsewhere , numerous other factors can affect our ability to achieve our goals including , without limitation , increased competition and healthcare reform initiatives . for example , the u.s. healthcare reform law contains certain tax provisions that will affect bd . the most significant impact is the medical device excise tax , which imposes a 2.3 % tax on certain u.s. sales of medical devices , beginning in january 2013. we currently estimate that our fiscal 2013 excise tax ( impacting only three quarters for fiscal year 2013 ) will be between $ 40 million to $ 50 million and will be recorded in selling and administrative expense . our financial position remains strong , with cash flows from operating activities totaling $ 1.7 billion in 2012. at september 30 , 2012 , we had $ 2.2 billion in cash and equivalents and short-term investments . cash outflows relating to acquisitions included the purchase of kiestra lab automation bv ( kiestra ) , a netherlands-based company that manufactures and sells innovative lab automation solutions for the microbiology lab , for $ 51 million , net of cash acquired . the company also paid $ 52 million , net of cash acquired , for sirigen group limited ( sirigen ) , a developer of unique polymer dyes that are used in flow cytometry . capital expenditures were $ 487 million in 2012 as we continue to invest in capacity across our segments to support future growth . in november 2011 , we issued $ 500 million of 5-year 1.75 % notes and $ 1 billion of 10-year 3.125 % notes , as discussed further below . also , we continued to return value to our shareholders in the form of share repurchases and dividends . during 2012 , we repurchased $ 1.5 billion of our common stock and paid cash dividends of $ 368 million . we face currency exposure each reporting period that arises from translating the results of our worldwide operations to the u.s. dollar at exchange rates that fluctuate from the beginning of such period . we evaluate our results of operations on both an as reported and a foreign currency-neutral basis , which excludes the impact of fluctuations in foreign currency exchange rates . we calculate foreign currency-neutral percentages by converting our current-period local currency financial results using the prior-period foreign currency exchange rates and comparing these adjusted amounts to our current-period reported results . from time to time , we may purchase forward contracts and options to partially protect against adverse foreign exchange rate movements . gains or losses on our derivative instruments are largely offset by the gains or losses on the underlying hedged transactions . we do not enter into derivative instruments for trading or speculative purposes . for further discussion refer to note 12 to the consolidated financial statements contained in item 8. financial statements and supplementary data . 20 divestiture in april 2012 , we signed a definitive agreement to sell biosciences ' discovery labware unit , excluding its advanced bioprocessing platform . the results of operations associated with this disposal group have been reclassified as discontinued operations for all periods presented in the accompanying consolidated financial statements of income and cash flows and related disclosures . we completed the sale on october 31 , 2012. gross proceeds from the sale were approximately $ 728 million , subject to post-closing adjustments , and we expect to record a gain on the sale within discontinued operations in the first quarter of fiscal year 2013. see note 10 in the notes to consolidated financial statements for additional discussion . results of continuing operations comparisons of income from continuing operations between 2012 and 2011 are affected by the following items that are reflected in our financial results : during the fourth quarter of 2012 , we recorded a pre-tax pension settlement charge of $ 20 million , or $ 0.06 diluted earnings per share from continuing operations , primarily associated with a non-cash charge due to lump sum benefit payments made from bd 's u.s. supplemental pension plan . the charge also included settlement losses associated with certain foreign pension plans . for further discussion refer to note 8 to the consolidated financial statements contained in item 8. financial statements and supplementary data . during the fourth quarter of 2011 , we recorded a pre-tax , non-cash charge of $ 9 million , or $ 0.03 diluted earnings per share from continuing operations , resulting from the discontinuance of a research program within the diagnostic systems unit . medical segment medical revenues in 2012 of $ 4.1 billion increased 2.1 % over 2011 , which reflected an estimated impact of unfavorable foreign currency translation of 3.0 % . the following is a summary of medical revenues by organizational unit : replace_table_token_6_th * amounts may not add due to rounding . story_separator_special_tag capital expenditures were $ 487 million in 2012 , compared with $ 509 million in 2011. capital spending for the medical , diagnostics and biosciences segments in 2012 was $ 363 million , $ 101 million and $ 14 million , respectively , and related primarily to manufacturing capacity expansions . 25 acquisitions of businesses cash outflows relating to acquisitions of $ 103 million in 2012 were comprised of $ 51 million relating to the kiestra acquisition and $ 52 million associated with the acquisition of sirigen . acquisitions of businesses of $ 492 million in 2011 were comprised of $ 287 million associated with carmel and $ 205 million relating to accuri . for further discussion , refer to note 9 in the notes to consolidated financial statements contained in item 8 , financial statements and supplementary data . on june 29 , 2012 , the company entered into a definitive agreement to acquire safety syringes , inc. , a privately held california-based company that specializes in the development of anti-needlestick devices for prefilled syringes . the acquisition , which is subject to the satisfaction of customary closing conditions , including regulatory approvals , is expected to close by the end of the company 's first fiscal quarter of 2013. net cash flows from continuing financing activities debt issuances and payments of obligations on november 3 , 2011 , we issued $ 500 million of 5-year 1.75 % notes and $ 1 billion of 10-year 3.125 % notes . short-term debt increased to 9.7 % of total debt at the end of 2012 , from 8.6 % at the end of 2011. floating rate debt was 9.7 % of total debt at the end of 2012 and 16 % at the end of 2011. our weighted average cost of total debt at the end of 2012 was 3.7 % , down from 4.9 % at the end of 2011. debt-to-capitalization ( ratio of total debt to the sum of total debt , shareholders ' equity and net non-current deferred income tax liabilities ) at september 30 , 2012 was 49.7 % compared with 35.8 % at september 30 , 2011. repurchase of common stock we repurchased approximately 19.9 million shares of our common stock for $ 1.5 billion in 2012 and 18.4 million shares for $ 1.5 billion in 2011. a total of approximately 8.2 million common shares remain available for purchase at september 30 , 2012 under the board of directors ' july 2011 repurchase authorization . we plan on share repurchases of approximately $ 500 million in 2013 , subject to market conditions . cash and short-term investments at september 30 , 2012 , total worldwide cash and short-term investments were $ 2.18 billion , of which $ 1.75 billion was held in jurisdictions outside of the united states . we regularly review the amount of cash and short-term investments held outside the united states and currently intend to use most of such amounts to fund our international operations and their growth initiatives . however , if these amounts were moved out of these jurisdictions or repatriated to the united states , there could be tax consequences . government receivables accounts receivable balances include sales to government-owned or government-supported healthcare facilities in several countries , which are subject to delays . payment is dependent upon the financial stability and creditworthiness of those countries ' national economies . deteriorating credit and economic conditions in parts of western europe , particularly in italy and spain , may continue to increase the average length of time it takes us to collect our accounts receivable in certain regions within these countries . outstanding governmental receivable balances , net of reserves , in italy and spain at september 30 , 2012 were $ 71 million and $ 43 million , respectively . we continually evaluate all governmental receivables for potential collection risks associated with the availability of government funding and reimbursement practices . we believe the current reserves related to all governmental receivables are adequate and that this concentration of credit risk will not have a material adverse impact on our financial position or liquidity . credit facilities we have in place a commercial paper borrowing program that is available to meet our short-term financing needs , including working capital requirements . borrowings outstanding under this program were $ 200 million at 26 september 30 , 2012. during the third quarter , we established a $ 1 billion syndicated credit facility with an expiration date of may 2017 , replacing a $ 1 billion facility due to expire in december 2012. this new credit facility , under which there were no borrowings outstanding at september 30 , 2012 , provides backup support for our commercial paper program and can also be used for other general corporate purposes . it includes a provision that enables bd , subject to additional commitments made by the lenders , to access up to an additional $ 500 million in financing through the facility , for a maximum aggregate commitment of $ 1.5 billion . the credit facility includes a single financial covenant that requires bd to maintain an interest expense coverage ratio ( ratio of earnings before income taxes , depreciation and amortization to interest expense ) of not less than 5-to-1 for the most recent four consecutive fiscal quarters . on the last eight measurement dates , this ratio has ranged from 13-to-1 to 26-to-1 . in addition , we have informal lines of credit outside the united states . access to capital and credit ratings our ability to generate cash flow from operations , issue debt , enter into other financing arrangements and attract long-term capital on acceptable terms could be adversely affected in the event there was a material decline in the demand for our products , deterioration in our key financial ratios or credit ratings , or other significantly unfavorable changes in conditions . bd 's credit ratings at september 30 ,

senior unsecured debt a+ a2 commercial paper a-1+ p-1 outlook stable under review for downgrade on october 3 , 2012 , moody 's downgraded bd 's senior unsecured debt rating to a3 and lowered its commercial paper rating to prime-2 , while changing its outlook to stable . while further deterioration in our credit ratings would increase the costs associated with maintaining and borrowing under our existing credit arrangements , such a downgrade would not affect our ability to draw on these credit facilities , nor would it result in an acceleration of the scheduled maturities of any outstanding debt . we believe that given our debt ratings , our conservative financial management policies , our ability to generate cash flow and the non-cyclical , geographically diversified nature of our businesses , we would have access to additional short-term and long-term capital should the need arise . contractual obligations in the normal course of business , we enter into contracts and commitments that obligate us to make payments in the future . the table below sets forth bd 's significant contractual obligations and related scheduled payments : replace_table_token_8_th ( a ) long-term debt obligations include expected principal and interest obligations . 27 ( b ) purchase obligations are for purchases made in the normal course of business to meet operational and capital requirements . ( c ) unrecognized tax benefits at september 30 , 2012 of $ 123 million were all long-term in nature . due to the uncertainty related to the timing of the reversal of these tax positions , the related liability has been excluded from the table . ( d ) required funding obligations for 2013 relating to pension and other postretirement benefit plans are not expected to be material . in october 2012 , a discretionary cash contribution of $ 100 million was made to the u.s. pension plan .


 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.
     ```senior unsecured debt a+ a2 commercial paper a-1+ p-1 outlook stable under review for downgrade on october 3 , 2012 , moody 's downgraded bd 's senior unsecured debt rating to a3 and lowered its commercial paper rating to prime-2 , while changing its outlook to stable . while further deterioration in our credit ratings would increase the costs associated with maintaining and borrowing under our existing credit arrangements , such a downgrade would not affect our ability to draw on these credit facilities , nor would it result in an acceleration of the scheduled maturities of any outstanding debt . we believe that given our debt ratings , our conservative financial management policies , our ability to generate cash flow and the non-cyclical , geographically diversified nature of our businesses , we would have access to additional short-term and long-term capital should the need arise . contractual obligations in the normal course of business , we enter into contracts and commitments that obligate us to make payments in the future . the table below sets forth bd 's significant contractual obligations and related scheduled payments : replace_table_token_8_th ( a ) long-term debt obligations include expected principal and interest obligations . 27 ( b ) purchase obligations are for purchases made in the normal course of business to meet operational and capital requirements . ( c ) unrecognized tax benefits at september 30 , 2012 of $ 123 million were all long-term in nature . due to the uncertainty related to the timing of the reversal of these tax positions , the related liability has been excluded from the table . ( d ) required funding obligations for 2013 relating to pension and other postretirement benefit plans are not expected to be material . in october 2012 , a discretionary cash contribution of $ 100 million was made to the u.s. pension plan .
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 Suspicious Activity Report : we continue to invest in research and development spending , geographic expansion , and new product promotions to drive further revenue and profit growth . our ability to sustain our long-term growth will depend on a number of factors , including our ability to expand our core business ( including geographical expansion ) , develop innovative new products with higher gross profit margins across our business segments , and continue to improve operating efficiency and organizational effectiveness . the healthcare industry continues to face a challenging economic environment . the current economic conditions and other circumstances have resulted in pricing pressures for some of our products . as mentioned above , our biosciences segment continues to be impacted by an uncertain research spending environment and lack of overall demand for instruments and research reagents . in other areas of our u.s. business , healthcare utilization is stable but constrained . additionally , uncertainty in europe due to continued macroeconomic challenges has resulted in constrained healthcare utilization in that region . in addition to the economic conditions in the united states and elsewhere , numerous other factors can affect our ability to achieve our goals including , without limitation , increased competition and healthcare reform initiatives . for example , the u.s. healthcare reform law contains certain tax provisions that will affect bd . the most significant impact is the medical device excise tax , which imposes a 2.3 % tax on certain u.s. sales of medical devices , beginning in january 2013. we currently estimate that our fiscal 2013 excise tax ( impacting only three quarters for fiscal year 2013 ) will be between $ 40 million to $ 50 million and will be recorded in selling and administrative expense . our financial position remains strong , with cash flows from operating activities totaling $ 1.7 billion in 2012. at september 30 , 2012 , we had $ 2.2 billion in cash and equivalents and short-term investments . cash outflows relating to acquisitions included the purchase of kiestra lab automation bv ( kiestra ) , a netherlands-based company that manufactures and sells innovative lab automation solutions for the microbiology lab , for $ 51 million , net of cash acquired . the company also paid $ 52 million , net of cash acquired , for sirigen group limited ( sirigen ) , a developer of unique polymer dyes that are used in flow cytometry . capital expenditures were $ 487 million in 2012 as we continue to invest in capacity across our segments to support future growth . in november 2011 , we issued $ 500 million of 5-year 1.75 % notes and $ 1 billion of 10-year 3.125 % notes , as discussed further below . also , we continued to return value to our shareholders in the form of share repurchases and dividends . during 2012 , we repurchased $ 1.5 billion of our common stock and paid cash dividends of $ 368 million . we face currency exposure each reporting period that arises from translating the results of our worldwide operations to the u.s. dollar at exchange rates that fluctuate from the beginning of such period . we evaluate our results of operations on both an as reported and a foreign currency-neutral basis , which excludes the impact of fluctuations in foreign currency exchange rates . we calculate foreign currency-neutral percentages by converting our current-period local currency financial results using the prior-period foreign currency exchange rates and comparing these adjusted amounts to our current-period reported results . from time to time , we may purchase forward contracts and options to partially protect against adverse foreign exchange rate movements . gains or losses on our derivative instruments are largely offset by the gains or losses on the underlying hedged transactions . we do not enter into derivative instruments for trading or speculative purposes . for further discussion refer to note 12 to the consolidated financial statements contained in item 8. financial statements and supplementary data . 20 divestiture in april 2012 , we signed a definitive agreement to sell biosciences ' discovery labware unit , excluding its advanced bioprocessing platform . the results of operations associated with this disposal group have been reclassified as discontinued operations for all periods presented in the accompanying consolidated financial statements of income and cash flows and related disclosures . we completed the sale on october 31 , 2012. gross proceeds from the sale were approximately $ 728 million , subject to post-closing adjustments , and we expect to record a gain on the sale within discontinued operations in the first quarter of fiscal year 2013. see note 10 in the notes to consolidated financial statements for additional discussion . results of continuing operations comparisons of income from continuing operations between 2012 and 2011 are affected by the following items that are reflected in our financial results : during the fourth quarter of 2012 , we recorded a pre-tax pension settlement charge of $ 20 million , or $ 0.06 diluted earnings per share from continuing operations , primarily associated with a non-cash charge due to lump sum benefit payments made from bd 's u.s. supplemental pension plan . the charge also included settlement losses associated with certain foreign pension plans . for further discussion refer to note 8 to the consolidated financial statements contained in item 8. financial statements and supplementary data . during the fourth quarter of 2011 , we recorded a pre-tax , non-cash charge of $ 9 million , or $ 0.03 diluted earnings per share from continuing operations , resulting from the discontinuance of a research program within the diagnostic systems unit . medical segment medical revenues in 2012 of $ 4.1 billion increased 2.1 % over 2011 , which reflected an estimated impact of unfavorable foreign currency translation of 3.0 % . the following is a summary of medical revenues by organizational unit : replace_table_token_6_th * amounts may not add due to rounding . story_separator_special_tag capital expenditures were $ 487 million in 2012 , compared with $ 509 million in 2011. capital spending for the medical , diagnostics and biosciences segments in 2012 was $ 363 million , $ 101 million and $ 14 million , respectively , and related primarily to manufacturing capacity expansions . 25 acquisitions of businesses cash outflows relating to acquisitions of $ 103 million in 2012 were comprised of $ 51 million relating to the kiestra acquisition and $ 52 million associated with the acquisition of sirigen . acquisitions of businesses of $ 492 million in 2011 were comprised of $ 287 million associated with carmel and $ 205 million relating to accuri . for further discussion , refer to note 9 in the notes to consolidated financial statements contained in item 8 , financial statements and supplementary data . on june 29 , 2012 , the company entered into a definitive agreement to acquire safety syringes , inc. , a privately held california-based company that specializes in the development of anti-needlestick devices for prefilled syringes . the acquisition , which is subject to the satisfaction of customary closing conditions , including regulatory approvals , is expected to close by the end of the company 's first fiscal quarter of 2013. net cash flows from continuing financing activities debt issuances and payments of obligations on november 3 , 2011 , we issued $ 500 million of 5-year 1.75 % notes and $ 1 billion of 10-year 3.125 % notes . short-term debt increased to 9.7 % of total debt at the end of 2012 , from 8.6 % at the end of 2011. floating rate debt was 9.7 % of total debt at the end of 2012 and 16 % at the end of 2011. our weighted average cost of total debt at the end of 2012 was 3.7 % , down from 4.9 % at the end of 2011. debt-to-capitalization ( ratio of total debt to the sum of total debt , shareholders ' equity and net non-current deferred income tax liabilities ) at september 30 , 2012 was 49.7 % compared with 35.8 % at september 30 , 2011. repurchase of common stock we repurchased approximately 19.9 million shares of our common stock for $ 1.5 billion in 2012 and 18.4 million shares for $ 1.5 billion in 2011. a total of approximately 8.2 million common shares remain available for purchase at september 30 , 2012 under the board of directors ' july 2011 repurchase authorization . we plan on share repurchases of approximately $ 500 million in 2013 , subject to market conditions . cash and short-term investments at september 30 , 2012 , total worldwide cash and short-term investments were $ 2.18 billion , of which $ 1.75 billion was held in jurisdictions outside of the united states . we regularly review the amount of cash and short-term investments held outside the united states and currently intend to use most of such amounts to fund our international operations and their growth initiatives . however , if these amounts were moved out of these jurisdictions or repatriated to the united states , there could be tax consequences . government receivables accounts receivable balances include sales to government-owned or government-supported healthcare facilities in several countries , which are subject to delays . payment is dependent upon the financial stability and creditworthiness of those countries ' national economies . deteriorating credit and economic conditions in parts of western europe , particularly in italy and spain , may continue to increase the average length of time it takes us to collect our accounts receivable in certain regions within these countries . outstanding governmental receivable balances , net of reserves , in italy and spain at september 30 , 2012 were $ 71 million and $ 43 million , respectively . we continually evaluate all governmental receivables for potential collection risks associated with the availability of government funding and reimbursement practices . we believe the current reserves related to all governmental receivables are adequate and that this concentration of credit risk will not have a material adverse impact on our financial position or liquidity . credit facilities we have in place a commercial paper borrowing program that is available to meet our short-term financing needs , including working capital requirements . borrowings outstanding under this program were $ 200 million at 26 september 30 , 2012. during the third quarter , we established a $ 1 billion syndicated credit facility with an expiration date of may 2017 , replacing a $ 1 billion facility due to expire in december 2012. this new credit facility , under which there were no borrowings outstanding at september 30 , 2012 , provides backup support for our commercial paper program and can also be used for other general corporate purposes . it includes a provision that enables bd , subject to additional commitments made by the lenders , to access up to an additional $ 500 million in financing through the facility , for a maximum aggregate commitment of $ 1.5 billion . the credit facility includes a single financial covenant that requires bd to maintain an interest expense coverage ratio ( ratio of earnings before income taxes , depreciation and amortization to interest expense ) of not less than 5-to-1 for the most recent four consecutive fiscal quarters . on the last eight measurement dates , this ratio has ranged from 13-to-1 to 26-to-1 . in addition , we have informal lines of credit outside the united states . access to capital and credit ratings our ability to generate cash flow from operations , issue debt , enter into other financing arrangements and attract long-term capital on acceptable terms could be adversely affected in the event there was a material decline in the demand for our products , deterioration in our key financial ratios or credit ratings , or other significantly unfavorable changes in conditions . bd 's credit ratings at september 30 ,

