our marketed medicines are : orphan business unit ravicti ® ( glycerol phenylbutyrate ) oral liquid procysbi ® ( cysteamine bitartrate ) delayed-release capsules actimmune ® ( interferon gamma-1b ) ; marketed as imukin ® outside the united states , canada and japan buphenyl ® ( sodium phenylbutyrate ) tablets and powder ; marketed as ammonaps ® in certain european countries and japan quinsair ( levofloxacin inhalation solution ) rheumatology business unit krystexxa ® ( pegloticase ) rayos ® ( prednisone ) delayed-release tablets ; marketed as lodotra ® outside the united states primary care business unit pennsaid ® ( diclofenac sodium topical solution ) 2 % w/w , or pennsaid 2 % duexis ® ( ibuprofen/famotidine ) vimovo ® ( naproxen/esomeprazole magnesium ) migergot ® ( ergotamine tartrate & caffeine suppositories ) during the years ended december 31 , 2017 , 2016 and 2015 , we completed the following acquisitions and divestitures : on june 30 , 2017 , we completed our acquisition of certain rights to interferon gamma-1b from boehringer ingelheim international gmbh , or boehringer ingelheim international , in all territories outside of the united states , canada and japan . on june 23 , 2017 , we sold our european subsidiary that owned the marketing rights to procysbi ® ( cysteamine bitartrate ) delayed-release capsules and quinsair ( levofloxacin inhalation solution ) in europe , the middle east and africa , or emea , regions , or the chiesi divestiture , to chiesi farmaceutici s.p.a. , or chiesi . on may 8 , 2017 , we completed our acquisition of river vision development corp. , or river vision , which added the late development-stage rare disease biologic medicine candidate teprotumumab to our research and development pipeline . on october 25 , 2016 , we completed our acquisition of raptor pharmaceutical corp. , or raptor , which added the rare disease medicines procysbi and quinsair to our medicine portfolio . on january 13 , 2016 , we completed our acquisition of crealta holdings llc , or crealta , which added the rare disease medicine krystexxa and the primary care medicine migergot to our medicine portfolio . on may 7 , 2015 , we completed our acquisition of hyperion therapeutics , inc. , or hyperion , which added the rare disease medicines ravicti and buphenyl to our medicine portfolio . the consolidated financial statements presented herein include the results of operations of the acquired hyperion , crealta and raptor businesses from the applicable dates of acquisition . see note 4 of the notes to consolidated financial statements , included in item 15 of this annual report on form 10-k , for further details of our acquisitions and divestitures . 87 strategy our strategy is to continue the transformation of horizon pharma plc into a balanced , diversified , sustainable-growth biopharmaceutical company predominantly focused on rare disease medicines . we are executing on our strategy by accelerating the growth of our rare disease medicine portfolio through differentiated commercial strategies , business development efforts , and the expansion of our pipeline with post-marketing and development-stage programs . we are strongly committed to helping ensure patient access to their medicines and support services , and by investing in the further development of medicines for patients with rare or underserved diseases . orphan business unit the rare disease medicines in our orphan business unit are ravicti , procysbi , actimmune , buphenyl and quinsair . our strategy for ravicti is to drive growth through increased awareness and diagnosis of urea cycle disorders , and to drive conversion from older-generation nitrogen scavengers , such as generic forms of sodium phenylbutyrate , to ravicti , based on the medicine 's differentiated benefits . with respect to procysbi , our strategy is to drive conversion of patients from older-generation immediate-release capsules of cysteamine bitartrate to procysbi , increase the uptake of diagnosed but untreated patients and identify previously undiagnosed patients who are suitable for treatment . our strategy with respect to actimmune includes driving growth by increasing awareness and diagnosis of chronic granulomatous disease and increasing the length and persistence of treatment . with our may 2017 acquisition of river vision , we added the late-stage rare disease biologic medicine candidate teprotumumab to our pipeline . teprotumumab , which successfully completed a phase 2 clinical trial and is currently enrolling patients in a phase 3 confirmatory trial , targets the treatment of moderate-to-severe thyroid eye disease , a debilitating autoimmune condition that presents in patients with graves ' disease . our strategy for teprotumumab is to support its continued clinical development and pursue regulatory approval . the river vision acquisition further demonstrates our commitment to rare disease medicines and expands and diversifies our rare disease medicine pipeline to support sustainable longer-term growth . our phase 3 clinical trial evaluating teprotumumab for the treatment of moderate-to-severe active thyroid eye disease was initiated during the fourth quarter of 2017 , and we anticipate that data from the trial will be available during the second half of 2019. rheumatology business unit the rare disease medicine krystexxa is the primary marketed medicine in our rheumatology business unit . we are focused on optimizing and maximizing the peak sales potential of krystexxa by expanding our commercialization efforts , as well as investing in education , patient and physician outreach , and investigation programs that demonstrate krystexxa as an effective treatment of chronic refractory gout , or , uncontrolled gout , which is refractory ( unresponsive ) to conventional therapies . we believe that krystexxa represents a significant opportunity and potential growth driver for our rheumatology business unit . the rheumatology business unit also includes rayos/lodotra . primary care business unit our strategy for the primary care business unit , which includes pennsaid 2 % , duexis , vimovo and migergot , is to educate physicians about these clinically differentiated medicines and the benefits they offer . story_separator_special_tag during the year ended december 31 , 2017 , we completed the chiesi divestiture for an upfront payment of $ 72.5 million , which reflects $ 3.1 million of cash divested , with additional potential milestone payments based on sales thresholds , and we recorded a gain of $ 6.3 million on the divestiture . foreign exchange loss . during the year ended december 31 , 2017 , we reported a foreign exchange loss of $ 0.3 million . loss on debt extinguishment . during the year ended december 31 , 2017 , we entered into two refinancing amendments for our term loans . we accounted for a portion of the repayments under these refinancing amendments as a debt extinguishment and recorded a loss on debt extinguishment of $ 1.0 million in the consolidated statements of comprehensive loss , which reflected the write-off of the unamortized portion of debt discount and deferred financing costs previously incurred and a one percent prepayment penalty fee . benefit for income taxes . during the year ended december 31 , 2017 , we recorded a benefit for income taxes of $ 102.7 million compared to $ 61.3 million during the year ended december 31 , 2016. the increase in benefit for income taxes during the year ended december 31 , 2017 , compared to year ended december 31 , 2016 , was primarily due to a provisional $ 74.9 million net benefit recorded following the enactment in the united states of h.r . 1 , “ an act to provide for reconciliation pursuant to titles ii and v of the concurrent resolution on the budget for fiscal year 2018 ” , informally titled the tax cuts and jobs act , or the tax act , in december 2017 , which net benefit included a $ 134.2 million tax benefit from the revaluation of our u.s. net deferred tax liability based on the new u.s. federal tax rate of 21 percent , partially offset by the write-off of the $ 59.2 million deferred tax asset related to our u.s. interest expense carryforwards under section 163 ( j ) of the internal revenue code of 1986 , as amended , or the code . additionally , during the year ended december 31 , 2017 , we recorded an increase in pre-tax losses which resulted in an increase in the benefit for income taxes during the year . 93 during the year ended december 31 , 2017 , the first of three tranches of our outstanding performance stock unit awards , or psus , expired without payout as the minimum total compounded annual shareholder rate of return was not achieved . as a result , we wrote off to income tax expense $ 16.4 million of deferred tax assets related to previously recognized share-based compensation . during the years ended december 31 , 2017 , 2016 and 2015 , we recorded share-based compensation expense of $ 49.6 million , $ 48.6 million and $ 37.7 million , respectively , related to these psus . in relation to the remaining outstanding psus , if our share price is lower than $ 32.70 and $ 33.86 for the twenty trading days ending march 22 , 2018 and june 22 , 2018 , respectively , approximately $ 9.3 million and $ 8.4 million , respectively , of deferred tax assets at december 31 , 2017 , related to previously recognized share-based compensation expense will be charged to income tax expense . 94 year ended december 31 , 2016 compared to year ended december 31 , 2015 replace_table_token_12_th net sales . net sales increased $ 224.1 million , or 30 % , to $ 981.1 million during the year ended december 31 , 2016 , from $ 757.0 million during the year ended december 31 , 2015. the following table presents a summary of total net sales attributed to geographic sources for the years ended december 31 , 2016 and 2015 ( in thousands ) : replace_table_token_13_th 95 the following table reflects the components of net sales for the years ended december 31 , 2016 and 2015 ( in thousands ) : replace_table_token_14_th * percentage change is not meaningful . the increase in net sales during the year ended december 31 , 2016 was primarily due to the growth in net sales of pennsaid 2 % , the full-period recognition of ravicti sales in 2016 , compared to a partial period recognition in 2015 following the acquisition of hyperion in may 2015 , the recognition of krystexxa sales following the acquisition of crealta in january 2016 and the recognition of procysbi sales following the acquisition of raptor in october 2016 , offset by the $ 65.0 million litigation settlement with express scripts along with lower net sales of vimovo and duexis . pennsaid 2 % . net sales increased $ 157.4 million , or 107 % , to $ 304.4 million during the year ended december 31 , 2016 , from $ 147.0 million during the year ended december 31 , 2015. net sales increased by approximately $ 87.5 million due to higher net pricing and $ 69.9 million resulting from prescription volume growth . duexis . net sales decreased $ 16.6 million , or 9 % , to $ 173.7 million during the year ended december 31 , 2016 , from $ 190.3 million during the year ended december 31 , 2015. net sales decreased by approximately $ 50.4 million due to lower net pricing resulting from higher co-pay and other patient assistance , offset by an increase of approximately $ 33.8 million resulting from prescription volume growth . ravicti . net sales increased $ 64.7 million , or 74 % , to $ 151.5 million during the year ended december 31 , 2016 , from $ 86.8 million during the year ended december 31 , 2015. net sales increased by approximately $ 55.7 million resulting from prescription volume growth and $ 9.0 million due to higher net pricing .

net cash provided by financing activities during the years ended december 31 , 2017 , 2016 and 2015 , net cash provided by financing activities was $ 58.4 million , $ 657.1 million and $ 1,442.5 million , respectively . net cash provided by financing activities during the year ended december 31 , 2017 was primarily attributable to the net proceeds of $ 1,693.5 million from term loans , offset in part by repayment of term loans of $ 1,618.6 million . we refinanced our term loans during march 2017 and october 2017. the march 2017 refinancing loans replaced the $ 394.0 million 2015 term loan facility and the $ 375.0 million 2016 incremental loan facility and the october 2017 refinancing loans replaced the october 2017 refinanced loans . the march 2017 credit agreement resulted in an increase of $ 81.0 million of principal amount of our outstanding debt and the october 2017 refinancing loans did not result in any changes to the principal amount outstanding . additionally , during the year ended december 31 , 2017 , we paid $ 20.0 million relating to milestones in connection with a contingent consideration liability assumed in our acquisition of raptor . net cash provided by financing activities during 2016 was primarily related to $ 364.3 million of net proceeds received from borrowings under our 2016 incremental loan facility and $ 291.9 million of net proceeds received from borrowings under our 2024 senior notes . net cash provided by financing activities during 2015 was primarily attributable to $ 387.2 million of net proceeds received from borrowings under the exchangeable senior notes , $ 391.5 million net proceeds from the 2015 term loan facility , $ 462.3 million net proceeds from the 2023 senior notes and $ 475.7 million of net proceeds from the issuance of 17,652,500 ordinary shares in our 2015 public offering , partially offset by the repayment of the 2014 term loan facility and a partial repayment of the 2015 term loan facility , which resulted in a financing outflow of $ 299.0 million . 107 financial condition as of december 31 , 2017 compared to december 31 , 2016 accounts receivable , net .


 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.
     ```net cash provided by financing activities during the years ended december 31 , 2017 , 2016 and 2015 , net cash provided by financing activities was $ 58.4 million , $ 657.1 million and $ 1,442.5 million , respectively . net cash provided by financing activities during the year ended december 31 , 2017 was primarily attributable to the net proceeds of $ 1,693.5 million from term loans , offset in part by repayment of term loans of $ 1,618.6 million . we refinanced our term loans during march 2017 and october 2017. the march 2017 refinancing loans replaced the $ 394.0 million 2015 term loan facility and the $ 375.0 million 2016 incremental loan facility and the october 2017 refinancing loans replaced the october 2017 refinanced loans . the march 2017 credit agreement resulted in an increase of $ 81.0 million of principal amount of our outstanding debt and the october 2017 refinancing loans did not result in any changes to the principal amount outstanding . additionally , during the year ended december 31 , 2017 , we paid $ 20.0 million relating to milestones in connection with a contingent consideration liability assumed in our acquisition of raptor . net cash provided by financing activities during 2016 was primarily related to $ 364.3 million of net proceeds received from borrowings under our 2016 incremental loan facility and $ 291.9 million of net proceeds received from borrowings under our 2024 senior notes . net cash provided by financing activities during 2015 was primarily attributable to $ 387.2 million of net proceeds received from borrowings under the exchangeable senior notes , $ 391.5 million net proceeds from the 2015 term loan facility , $ 462.3 million net proceeds from the 2023 senior notes and $ 475.7 million of net proceeds from the issuance of 17,652,500 ordinary shares in our 2015 public offering , partially offset by the repayment of the 2014 term loan facility and a partial repayment of the 2015 term loan facility , which resulted in a financing outflow of $ 299.0 million . 107 financial condition as of december 31 , 2017 compared to december 31 , 2016 accounts receivable , net .
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 Suspicious Activity Report : our marketed medicines are : orphan business unit ravicti ® ( glycerol phenylbutyrate ) oral liquid procysbi ® ( cysteamine bitartrate ) delayed-release capsules actimmune ® ( interferon gamma-1b ) ; marketed as imukin ® outside the united states , canada and japan buphenyl ® ( sodium phenylbutyrate ) tablets and powder ; marketed as ammonaps ® in certain european countries and japan quinsair ( levofloxacin inhalation solution ) rheumatology business unit krystexxa ® ( pegloticase ) rayos ® ( prednisone ) delayed-release tablets ; marketed as lodotra ® outside the united states primary care business unit pennsaid ® ( diclofenac sodium topical solution ) 2 % w/w , or pennsaid 2 % duexis ® ( ibuprofen/famotidine ) vimovo ® ( naproxen/esomeprazole magnesium ) migergot ® ( ergotamine tartrate & caffeine suppositories ) during the years ended december 31 , 2017 , 2016 and 2015 , we completed the following acquisitions and divestitures : on june 30 , 2017 , we completed our acquisition of certain rights to interferon gamma-1b from boehringer ingelheim international gmbh , or boehringer ingelheim international , in all territories outside of the united states , canada and japan . on june 23 , 2017 , we sold our european subsidiary that owned the marketing rights to procysbi ® ( cysteamine bitartrate ) delayed-release capsules and quinsair ( levofloxacin inhalation solution ) in europe , the middle east and africa , or emea , regions , or the chiesi divestiture , to chiesi farmaceutici s.p.a. , or chiesi . on may 8 , 2017 , we completed our acquisition of river vision development corp. , or river vision , which added the late development-stage rare disease biologic medicine candidate teprotumumab to our research and development pipeline . on october 25 , 2016 , we completed our acquisition of raptor pharmaceutical corp. , or raptor , which added the rare disease medicines procysbi and quinsair to our medicine portfolio . on january 13 , 2016 , we completed our acquisition of crealta holdings llc , or crealta , which added the rare disease medicine krystexxa and the primary care medicine migergot to our medicine portfolio . on may 7 , 2015 , we completed our acquisition of hyperion therapeutics , inc. , or hyperion , which added the rare disease medicines ravicti and buphenyl to our medicine portfolio . the consolidated financial statements presented herein include the results of operations of the acquired hyperion , crealta and raptor businesses from the applicable dates of acquisition . see note 4 of the notes to consolidated financial statements , included in item 15 of this annual report on form 10-k , for further details of our acquisitions and divestitures . 87 strategy our strategy is to continue the transformation of horizon pharma plc into a balanced , diversified , sustainable-growth biopharmaceutical company predominantly focused on rare disease medicines . we are executing on our strategy by accelerating the growth of our rare disease medicine portfolio through differentiated commercial strategies , business development efforts , and the expansion of our pipeline with post-marketing and development-stage programs . we are strongly committed to helping ensure patient access to their medicines and support services , and by investing in the further development of medicines for patients with rare or underserved diseases . orphan business unit the rare disease medicines in our orphan business unit are ravicti , procysbi , actimmune , buphenyl and quinsair . our strategy for ravicti is to drive growth through increased awareness and diagnosis of urea cycle disorders , and to drive conversion from older-generation nitrogen scavengers , such as generic forms of sodium phenylbutyrate , to ravicti , based on the medicine 's differentiated benefits . with respect to procysbi , our strategy is to drive conversion of patients from older-generation immediate-release capsules of cysteamine bitartrate to procysbi , increase the uptake of diagnosed but untreated patients and identify previously undiagnosed patients who are suitable for treatment . our strategy with respect to actimmune includes driving growth by increasing awareness and diagnosis of chronic granulomatous disease and increasing the length and persistence of treatment . with our may 2017 acquisition of river vision , we added the late-stage rare disease biologic medicine candidate teprotumumab to our pipeline . teprotumumab , which successfully completed a phase 2 clinical trial and is currently enrolling patients in a phase 3 confirmatory trial , targets the treatment of moderate-to-severe thyroid eye disease , a debilitating autoimmune condition that presents in patients with graves ' disease . our strategy for teprotumumab is to support its continued clinical development and pursue regulatory approval . the river vision acquisition further demonstrates our commitment to rare disease medicines and expands and diversifies our rare disease medicine pipeline to support sustainable longer-term growth . our phase 3 clinical trial evaluating teprotumumab for the treatment of moderate-to-severe active thyroid eye disease was initiated during the fourth quarter of 2017 , and we anticipate that data from the trial will be available during the second half of 2019. rheumatology business unit the rare disease medicine krystexxa is the primary marketed medicine in our rheumatology business unit . we are focused on optimizing and maximizing the peak sales potential of krystexxa by expanding our commercialization efforts , as well as investing in education , patient and physician outreach , and investigation programs that demonstrate krystexxa as an effective treatment of chronic refractory gout , or , uncontrolled gout , which is refractory ( unresponsive ) to conventional therapies . we believe that krystexxa represents a significant opportunity and potential growth driver for our rheumatology business unit . the rheumatology business unit also includes rayos/lodotra . primary care business unit our strategy for the primary care business unit , which includes pennsaid 2 % , duexis , vimovo and migergot , is to educate physicians about these clinically differentiated medicines and the benefits they offer . story_separator_special_tag during the year ended december 31 , 2017 , we completed the chiesi divestiture for an upfront payment of $ 72.5 million , which reflects $ 3.1 million of cash divested , with additional potential milestone payments based on sales thresholds , and we recorded a gain of $ 6.3 million on the divestiture . foreign exchange loss . during the year ended december 31 , 2017 , we reported a foreign exchange loss of $ 0.3 million . loss on debt extinguishment . during the year ended december 31 , 2017 , we entered into two refinancing amendments for our term loans . we accounted for a portion of the repayments under these refinancing amendments as a debt extinguishment and recorded a loss on debt extinguishment of $ 1.0 million in the consolidated statements of comprehensive loss , which reflected the write-off of the unamortized portion of debt discount and deferred financing costs previously incurred and a one percent prepayment penalty fee . benefit for income taxes . during the year ended december 31 , 2017 , we recorded a benefit for income taxes of $ 102.7 million compared to $ 61.3 million during the year ended december 31 , 2016. the increase in benefit for income taxes during the year ended december 31 , 2017 , compared to year ended december 31 , 2016 , was primarily due to a provisional $ 74.9 million net benefit recorded following the enactment in the united states of h.r . 1 , “ an act to provide for reconciliation pursuant to titles ii and v of the concurrent resolution on the budget for fiscal year 2018 ” , informally titled the tax cuts and jobs act , or the tax act , in december 2017 , which net benefit included a $ 134.2 million tax benefit from the revaluation of our u.s. net deferred tax liability based on the new u.s. federal tax rate of 21 percent , partially offset by the write-off of the $ 59.2 million deferred tax asset related to our u.s. interest expense carryforwards under section 163 ( j ) of the internal revenue code of 1986 , as amended , or the code . additionally , during the year ended december 31 , 2017 , we recorded an increase in pre-tax losses which resulted in an increase in the benefit for income taxes during the year . 93 during the year ended december 31 , 2017 , the first of three tranches of our outstanding performance stock unit awards , or psus , expired without payout as the minimum total compounded annual shareholder rate of return was not achieved . as a result , we wrote off to income tax expense $ 16.4 million of deferred tax assets related to previously recognized share-based compensation . during the years ended december 31 , 2017 , 2016 and 2015 , we recorded share-based compensation expense of $ 49.6 million , $ 48.6 million and $ 37.7 million , respectively , related to these psus . in relation to the remaining outstanding psus , if our share price is lower than $ 32.70 and $ 33.86 for the twenty trading days ending march 22 , 2018 and june 22 , 2018 , respectively , approximately $ 9.3 million and $ 8.4 million , respectively , of deferred tax assets at december 31 , 2017 , related to previously recognized share-based compensation expense will be charged to income tax expense . 94 year ended december 31 , 2016 compared to year ended december 31 , 2015 replace_table_token_12_th net sales . net sales increased $ 224.1 million , or 30 % , to $ 981.1 million during the year ended december 31 , 2016 , from $ 757.0 million during the year ended december 31 , 2015. the following table presents a summary of total net sales attributed to geographic sources for the years ended december 31 , 2016 and 2015 ( in thousands ) : replace_table_token_13_th 95 the following table reflects the components of net sales for the years ended december 31 , 2016 and 2015 ( in thousands ) : replace_table_token_14_th * percentage change is not meaningful . the increase in net sales during the year ended december 31 , 2016 was primarily due to the growth in net sales of pennsaid 2 % , the full-period recognition of ravicti sales in 2016 , compared to a partial period recognition in 2015 following the acquisition of hyperion in may 2015 , the recognition of krystexxa sales following the acquisition of crealta in january 2016 and the recognition of procysbi sales following the acquisition of raptor in october 2016 , offset by the $ 65.0 million litigation settlement with express scripts along with lower net sales of vimovo and duexis . pennsaid 2 % . net sales increased $ 157.4 million , or 107 % , to $ 304.4 million during the year ended december 31 , 2016 , from $ 147.0 million during the year ended december 31 , 2015. net sales increased by approximately $ 87.5 million due to higher net pricing and $ 69.9 million resulting from prescription volume growth . duexis . net sales decreased $ 16.6 million , or 9 % , to $ 173.7 million during the year ended december 31 , 2016 , from $ 190.3 million during the year ended december 31 , 2015. net sales decreased by approximately $ 50.4 million due to lower net pricing resulting from higher co-pay and other patient assistance , offset by an increase of approximately $ 33.8 million resulting from prescription volume growth . ravicti . net sales increased $ 64.7 million , or 74 % , to $ 151.5 million during the year ended december 31 , 2016 , from $ 86.8 million during the year ended december 31 , 2015. net sales increased by approximately $ 55.7 million resulting from prescription volume growth and $ 9.0 million due to higher net pricing .

