core sales increased 10.2 % in the baby & parenting segment , with improved sales in north america primarily due to launches of innovative new products and expanded distribution . core sales grew 3.9 % in the commercial products segment , driven by volume growth in both north america and latin america . core sales in the tools segment grew 3.4 % due in large part to expanded distribution and the success of expanded product offerings in brazil . core sales grew 2.9 % in the home solutions segment , primarily driven by targeted marketing initiatives in rubbermaid consumer , new levolor product launches and increased distribution in calphalon . core sales increased 0.1 % in the writing segment , as core sales growth in latin america and price increases , particularly in venezuela , was substantially offset by weak fine writing results in china and office superstore channel contraction in the u.s. core sales is determined by applying a fixed exchange rate , calculated as the 12-month average in the prior year , to the current and prior year local currency sales amounts , with the difference equal to changes in core sales , and the difference between the changes in reported sales and the changes in core sales being attributable to currency . core sales growth in latin america and north america of 26.6 % and 3.0 % , respectively , were partially offset by core sales declines in europe and asia pacific . the latin america core sales growth was driven by volume and price increases in the writing segment and new product launches and increased distribution in the tools segment . the north america core sales increase was driven primarily by the baby & parenting segment . continued macroeconomic challenges in western europe were the primary driver of a 3.3 % core sales decline in the europe , middle east , and africa region , and weak fine writing results in china were the primary driver of a 2.4 % core sales decline in asia pacific . gross margin was 38.3 % . productivity was offset by inflation and unfavorable mix . the unfavorable mix impact was attributable to core sales growth being driven by segments and regions with gross margins that are lower than the company 's average . the composition of the company 's selling , general and administrative ( “ sg & a ” ) expenses continued to shift to strategic from structural costs , with increased investment in advertising and promotion and enhanced capabilities to drive sales , enhance the new product pipeline , develop growth platforms and expand geographically . during 2013 , the company 's spend for strategic brand-building and consumer demand creation and commercialization activities included spend for the following : a television advertising campaign in support of paper mate ® inkjoy ® ; a new line of premium sharpie ® markers called sharpie ® neon ; a new line of paper mate mechanical pencils , with exceptional design ; targeted merchandising and marketing programs in rubbermaid ® consumer ; the extension of rubbermaid lunchblox tm food containers and a new line of beverage containers ; new retail distribution in calphalon ® and goody ® ; hilmor tm , a new brand of professional tools that revolutionizes the heating , ventilation and air conditioning/refrigeration ( hvac/r ) tool category with 150 tools featuring intuitive functionality and durable designs to make hvac/r technicians ' jobs easier and more efficient ; significant expansion of the hand tool product offering in brazil ; the launch of irwin ® dupla tm , a new double-sided hacksaw blade , in brazil ; marketing programs and television advertising in irwin in support of national tradesmen day ; new rubbermaid commercial products ® executive series line of cleaning products for luxury hotels around the world ; a new graco ® travel system called graco modes tm in north america , 3 strollers in 1 with ten riding options from infant to toddler ; and support for the continued expansion of sales forces in the tools , writing and commercial products segments to drive greater sales penetration , enhance the availability of products and to support geographic expansion for these win bigger businesses . continued execution of project renewal to simplify the business , reduce structural costs and increase investment in the most significant growth platforms within the business resulting in the realization of over $ 100 million in annualized savings in 2013 related to project renewal . in 2013 , the company took significant steps in implementing the 23 organizational simplification , emea simplification and best cost finance workstreams , requiring $ 111 million of restructuring costs . realized an $ 11 million foreign exchange loss in 2013 due to the devaluation of the venezuelan bolivar because of highly inflationary accounting for the company 's venezuelan operations , which is included in other expense ( income ) . reported a 22.5 % effective tax rate in 2013 compared to 29.3 % in 2012 primarily due to the geographical mix in earnings , net tax benefits that are discrete to 2013 , and net tax expenses that are discrete to 2012. sold the hardware and teach businesses , primarily included in the former specialty segment , during 2013. the company recorded a net gain of $ 59 million , net of tax , which included a net gain from the sale of the hardware business partially offset by a net loss associated with the sale of the teach business . the results of operations of the hardware and teach businesses as well as the net gain on sale are presented in discontinued operations in the statements of operations . story_separator_special_tag core sales increased 2.6 % and 3.5 % at the company 's north american and international businesses , respectively . all segments except home solutions reported core sales growth . foreign currency had the impact of reducing net sales by 1.7 % . gross margin , as a percentage of net sales , for 2012 was 38.3 % , or $ 2,136.1 million , versus 38.1 % of net sales , or $ 2,101.1 million , for 2011. pricing and productivity were partially offset by input cost inflation . sg & a expenses for 2012 were 25.9 % of net sales , or $ 1,443.2 million , versus 25.8 % of net sales , or $ 1,422.3 million , for 2011. sg & a expenses increased $ 20.9 million primarily due to $ 20.3 million of incremental investments in strategic sg & a activities to support new products , marketing initiatives , new market entries and global expansion , and a $ 12.4 million increase in structural sg & a due to increased annual incentive compensation , offset by savings from structural cost savings initiatives and ongoing restructuring projects . total restructuring-related costs decreased $ 5.5 million . restructuring-related costs associated with the european transformation plan decreased $ 13.1 million to $ 24.3 million , as the project neared completion toward the end of 2012. in 2012 , the company incurred $ 7.6 million of restructuring-related costs associated with project renewal . lastly , $ 6.3 million of incremental costs in 2011 associated with the company 's chief executive officer transition did not recur in 2012. the company recorded non-cash impairment charges of $ 317.9 million during 2011 , principally relating to the impairment of goodwill in the company 's baby & parenting segment . there were no similar charges recorded during 2012. the company recorded restructuring costs of $ 52.9 million and $ 47.9 million for 2012 and 2011 , respectively . the restructuring costs in 2012 and 2011 relate to project renewal and the european transformation plan . restructuring costs in 2012 consisted of a net benefit of $ ( 0.7 ) million for facility and other exit costs , including asset impairment costs ; $ 41.9 million of employee severance , termination benefits and employee relocation costs ; and $ 11.7 million of exited contractual commitments and other restructuring costs . the restructuring costs for 2011 consisted of $ 7.9 million of facility and other exit costs , including asset impairment costs ; $ 31.6 million of employee severance , termination benefits and employee relocation costs ; and $ 8.4 million of exited contractual commitments and other restructuring costs . see footnote 4 of the notes to consolidated financial statements for further information . operating income for 2012 was 11.5 % of net sales , or $ 640.0 million , versus 5.7 % of net sales , or $ 313.0 million for 2011. excluding the impact of the $ 317.9 million of impairment charges , which were 5.8 % of net sales , operating income for 2011 would be $ 630.9 million , or 11.4 % of net sales for 2011. net nonoperating expenses for 2012 were $ 85.7 million versus $ 104.5 million for 2011. interest expense for 2012 was $ 76.1 million , a decrease of $ 10.1 million from $ 86.2 million for 2011 , due to lower average debt levels in 2012. losses related to extinguishments of debt were $ 10.9 million for 2012 compared to $ 4.8 million in 2011. during 2012 , the company recognized 28 foreign exchange transactional gains of $ 2.6 million compared to foreign exchange losses of $ 14.5 million for 2011 , as currencies generally appreciated against the u.s. dollar during 2012 compared to depreciating in 2011. the company 's effective income tax rate was 29.3 % and 10.2 % for 2012 and 2011 , respectively , resulting in tax expense of $ 162.3 million and $ 21.3 million for 2012 and 2011 , respectively . the increase in income tax expense is primarily attributable to increased pretax income in 2012 and a change in the geographical mix in earnings , as well as $ 23.1 million of income tax expense attributable to charges resulting from incremental tax contingencies and the expiration of various statutes of limitation . the income tax expense in 2011 is net of a $ 72.4 million tax benefit the company was able to record associated with the $ 317.9 million of impairment charges . additionally , the 2011 income tax expense is net of the favorable impact of $ 49.0 million of benefits due to the reversal of accruals for certain tax contingencies , including interest and penalties , upon the expiration of various worldwide statutes of limitation . the net income from discontinued operations was $ 9.3 million for 2012 compared to net loss from discontinued operations of $ ( 62.0 ) million for 2011. income ( loss ) from discontinued operations during 2012 and 2011 relate to the company 's hand torch and solder business , which was sold on july 1 , 2011 , and the hardware and teach businesses sold in the third quarter of 2013. income ( loss ) from discontinued operations was $ 7.6 million and $ ( 46.8 ) million for 2012 and 2011 , respectively . the loss from discontinued operations for 2011 includes $ 60.9 million of goodwill impairment , net of tax , associated with the hardware business . the sale of the hand torch and solder business in 2011 resulted in a loss on sale of $ ( 15.2 ) million , and the settlement of the sale of the hand torch and solder business resulted in a net gain of $ 1.7 million in 2012. see footnote 2 of the notes to consolidated financial statements for further information . business segment operating results : 2013 vs. 2012 business segment operating results net sales by segment were as follows for the

cash flows cash and cash equivalents increased as follows for the years ended december 31 , ( in millions ) : replace_table_token_17_th in the cash flow statement , the changes in operating assets and liabilities are presented excluding the effects of changes in foreign currency exchange rates and the effects of acquisitions and divestitures . accordingly , the amounts in the cash flow statement differ from changes in the operating assets and liabilities that are presented in the balance sheets . sources historically , the company 's primary sources of liquidity and capital resources have included cash provided by operations , proceeds from divestitures , issuance of debt , and use of available borrowing facilities . cash provided by operating activities for 2013 was $ 605.2 million compared to $ 618.5 million for 2012. the decline in operating cash flow was due to the impact of the following items : a $ 51.3 million year-over-year increase in pension contributions to the company 's u.s. pension plan ; a $ 69.3 million year-over-year use of cash to build inventories to support service levels and sales growth ; a $ 26.3 million increase in cash paid for restructuring activities ; and a $ 27.0 million increase in the annual incentive compensation payout ; partially offset by improved profitability in 2013 compared to 2012 ; an $ 82.2 million year-over-year increase in collections of accounts receivable due to the timing of sales in the fourth quarter of 2012 ; and a $ 43.6 million year-over-year decline in cash paid for interest . cash provided by operating activities for 2012 was $ 618.5 million compared to $ 561.3 million for 2011. the $ 57.2 million year-over-year increase in operating cash flow was primarily driven by the following : improved profitability in 2012 compared to 2011 ; a $ 61.7 million decrease in incentive compensation payments made in 2012 compared to 2011 ; and a $ 9.2 million decrease in customer program payments during 2012 compared to 2011 ; partially offset by a $ 41.1 million increase in contributions to the company 's defined benefit plans , including its primary u.s. defined benefit 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.
     ```cash flows cash and cash equivalents increased as follows for the years ended december 31 , ( in millions ) : replace_table_token_17_th in the cash flow statement , the changes in operating assets and liabilities are presented excluding the effects of changes in foreign currency exchange rates and the effects of acquisitions and divestitures . accordingly , the amounts in the cash flow statement differ from changes in the operating assets and liabilities that are presented in the balance sheets . sources historically , the company 's primary sources of liquidity and capital resources have included cash provided by operations , proceeds from divestitures , issuance of debt , and use of available borrowing facilities . cash provided by operating activities for 2013 was $ 605.2 million compared to $ 618.5 million for 2012. the decline in operating cash flow was due to the impact of the following items : a $ 51.3 million year-over-year increase in pension contributions to the company 's u.s. pension plan ; a $ 69.3 million year-over-year use of cash to build inventories to support service levels and sales growth ; a $ 26.3 million increase in cash paid for restructuring activities ; and a $ 27.0 million increase in the annual incentive compensation payout ; partially offset by improved profitability in 2013 compared to 2012 ; an $ 82.2 million year-over-year increase in collections of accounts receivable due to the timing of sales in the fourth quarter of 2012 ; and a $ 43.6 million year-over-year decline in cash paid for interest . cash provided by operating activities for 2012 was $ 618.5 million compared to $ 561.3 million for 2011. the $ 57.2 million year-over-year increase in operating cash flow was primarily driven by the following : improved profitability in 2012 compared to 2011 ; a $ 61.7 million decrease in incentive compensation payments made in 2012 compared to 2011 ; and a $ 9.2 million decrease in customer program payments during 2012 compared to 2011 ; partially offset by a $ 41.1 million increase in contributions to the company 's defined benefit plans , including its primary u.s. defined benefit pension plan .
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 Suspicious Activity Report : core sales increased 10.2 % in the baby & parenting segment , with improved sales in north america primarily due to launches of innovative new products and expanded distribution . core sales grew 3.9 % in the commercial products segment , driven by volume growth in both north america and latin america . core sales in the tools segment grew 3.4 % due in large part to expanded distribution and the success of expanded product offerings in brazil . core sales grew 2.9 % in the home solutions segment , primarily driven by targeted marketing initiatives in rubbermaid consumer , new levolor product launches and increased distribution in calphalon . core sales increased 0.1 % in the writing segment , as core sales growth in latin america and price increases , particularly in venezuela , was substantially offset by weak fine writing results in china and office superstore channel contraction in the u.s. core sales is determined by applying a fixed exchange rate , calculated as the 12-month average in the prior year , to the current and prior year local currency sales amounts , with the difference equal to changes in core sales , and the difference between the changes in reported sales and the changes in core sales being attributable to currency . core sales growth in latin america and north america of 26.6 % and 3.0 % , respectively , were partially offset by core sales declines in europe and asia pacific . the latin america core sales growth was driven by volume and price increases in the writing segment and new product launches and increased distribution in the tools segment . the north america core sales increase was driven primarily by the baby & parenting segment . continued macroeconomic challenges in western europe were the primary driver of a 3.3 % core sales decline in the europe , middle east , and africa region , and weak fine writing results in china were the primary driver of a 2.4 % core sales decline in asia pacific . gross margin was 38.3 % . productivity was offset by inflation and unfavorable mix . the unfavorable mix impact was attributable to core sales growth being driven by segments and regions with gross margins that are lower than the company 's average . the composition of the company 's selling , general and administrative ( “ sg & a ” ) expenses continued to shift to strategic from structural costs , with increased investment in advertising and promotion and enhanced capabilities to drive sales , enhance the new product pipeline , develop growth platforms and expand geographically . during 2013 , the company 's spend for strategic brand-building and consumer demand creation and commercialization activities included spend for the following : a television advertising campaign in support of paper mate ® inkjoy ® ; a new line of premium sharpie ® markers called sharpie ® neon ; a new line of paper mate mechanical pencils , with exceptional design ; targeted merchandising and marketing programs in rubbermaid ® consumer ; the extension of rubbermaid lunchblox tm food containers and a new line of beverage containers ; new retail distribution in calphalon ® and goody ® ; hilmor tm , a new brand of professional tools that revolutionizes the heating , ventilation and air conditioning/refrigeration ( hvac/r ) tool category with 150 tools featuring intuitive functionality and durable designs to make hvac/r technicians ' jobs easier and more efficient ; significant expansion of the hand tool product offering in brazil ; the launch of irwin ® dupla tm , a new double-sided hacksaw blade , in brazil ; marketing programs and television advertising in irwin in support of national tradesmen day ; new rubbermaid commercial products ® executive series line of cleaning products for luxury hotels around the world ; a new graco ® travel system called graco modes tm in north america , 3 strollers in 1 with ten riding options from infant to toddler ; and support for the continued expansion of sales forces in the tools , writing and commercial products segments to drive greater sales penetration , enhance the availability of products and to support geographic expansion for these win bigger businesses . continued execution of project renewal to simplify the business , reduce structural costs and increase investment in the most significant growth platforms within the business resulting in the realization of over $ 100 million in annualized savings in 2013 related to project renewal . in 2013 , the company took significant steps in implementing the 23 organizational simplification , emea simplification and best cost finance workstreams , requiring $ 111 million of restructuring costs . realized an $ 11 million foreign exchange loss in 2013 due to the devaluation of the venezuelan bolivar because of highly inflationary accounting for the company 's venezuelan operations , which is included in other expense ( income ) . reported a 22.5 % effective tax rate in 2013 compared to 29.3 % in 2012 primarily due to the geographical mix in earnings , net tax benefits that are discrete to 2013 , and net tax expenses that are discrete to 2012. sold the hardware and teach businesses , primarily included in the former specialty segment , during 2013. the company recorded a net gain of $ 59 million , net of tax , which included a net gain from the sale of the hardware business partially offset by a net loss associated with the sale of the teach business . the results of operations of the hardware and teach businesses as well as the net gain on sale are presented in discontinued operations in the statements of operations . story_separator_special_tag core sales increased 2.6 % and 3.5 % at the company 's north american and international businesses , respectively . all segments except home solutions reported core sales growth . foreign currency had the impact of reducing net sales by 1.7 % . gross margin , as a percentage of net sales , for 2012 was 38.3 % , or $ 2,136.1 million , versus 38.1 % of net sales , or $ 2,101.1 million , for 2011. pricing and productivity were partially offset by input cost inflation . sg & a expenses for 2012 were 25.9 % of net sales , or $ 1,443.2 million , versus 25.8 % of net sales , or $ 1,422.3 million , for 2011. sg & a expenses increased $ 20.9 million primarily due to $ 20.3 million of incremental investments in strategic sg & a activities to support new products , marketing initiatives , new market entries and global expansion , and a $ 12.4 million increase in structural sg & a due to increased annual incentive compensation , offset by savings from structural cost savings initiatives and ongoing restructuring projects . total restructuring-related costs decreased $ 5.5 million . restructuring-related costs associated with the european transformation plan decreased $ 13.1 million to $ 24.3 million , as the project neared completion toward the end of 2012. in 2012 , the company incurred $ 7.6 million of restructuring-related costs associated with project renewal . lastly , $ 6.3 million of incremental costs in 2011 associated with the company 's chief executive officer transition did not recur in 2012. the company recorded non-cash impairment charges of $ 317.9 million during 2011 , principally relating to the impairment of goodwill in the company 's baby & parenting segment . there were no similar charges recorded during 2012. the company recorded restructuring costs of $ 52.9 million and $ 47.9 million for 2012 and 2011 , respectively . the restructuring costs in 2012 and 2011 relate to project renewal and the european transformation plan . restructuring costs in 2012 consisted of a net benefit of $ ( 0.7 ) million for facility and other exit costs , including asset impairment costs ; $ 41.9 million of employee severance , termination benefits and employee relocation costs ; and $ 11.7 million of exited contractual commitments and other restructuring costs . the restructuring costs for 2011 consisted of $ 7.9 million of facility and other exit costs , including asset impairment costs ; $ 31.6 million of employee severance , termination benefits and employee relocation costs ; and $ 8.4 million of exited contractual commitments and other restructuring costs . see footnote 4 of the notes to consolidated financial statements for further information . operating income for 2012 was 11.5 % of net sales , or $ 640.0 million , versus 5.7 % of net sales , or $ 313.0 million for 2011. excluding the impact of the $ 317.9 million of impairment charges , which were 5.8 % of net sales , operating income for 2011 would be $ 630.9 million , or 11.4 % of net sales for 2011. net nonoperating expenses for 2012 were $ 85.7 million versus $ 104.5 million for 2011. interest expense for 2012 was $ 76.1 million , a decrease of $ 10.1 million from $ 86.2 million for 2011 , due to lower average debt levels in 2012. losses related to extinguishments of debt were $ 10.9 million for 2012 compared to $ 4.8 million in 2011. during 2012 , the company recognized 28 foreign exchange transactional gains of $ 2.6 million compared to foreign exchange losses of $ 14.5 million for 2011 , as currencies generally appreciated against the u.s. dollar during 2012 compared to depreciating in 2011. the company 's effective income tax rate was 29.3 % and 10.2 % for 2012 and 2011 , respectively , resulting in tax expense of $ 162.3 million and $ 21.3 million for 2012 and 2011 , respectively . the increase in income tax expense is primarily attributable to increased pretax income in 2012 and a change in the geographical mix in earnings , as well as $ 23.1 million of income tax expense attributable to charges resulting from incremental tax contingencies and the expiration of various statutes of limitation . the income tax expense in 2011 is net of a $ 72.4 million tax benefit the company was able to record associated with the $ 317.9 million of impairment charges . additionally , the 2011 income tax expense is net of the favorable impact of $ 49.0 million of benefits due to the reversal of accruals for certain tax contingencies , including interest and penalties , upon the expiration of various worldwide statutes of limitation . the net income from discontinued operations was $ 9.3 million for 2012 compared to net loss from discontinued operations of $ ( 62.0 ) million for 2011. income ( loss ) from discontinued operations during 2012 and 2011 relate to the company 's hand torch and solder business , which was sold on july 1 , 2011 , and the hardware and teach businesses sold in the third quarter of 2013. income ( loss ) from discontinued operations was $ 7.6 million and $ ( 46.8 ) million for 2012 and 2011 , respectively . the loss from discontinued operations for 2011 includes $ 60.9 million of goodwill impairment , net of tax , associated with the hardware business . the sale of the hand torch and solder business in 2011 resulted in a loss on sale of $ ( 15.2 ) million , and the settlement of the sale of the hand torch and solder business resulted in a net gain of $ 1.7 million in 2012. see footnote 2 of the notes to consolidated financial statements for further information . business segment operating results : 2013 vs. 2012 business segment operating results net sales by segment were as follows for the

