in addition , we are investing substantial resources to innovate and develop new products and services which we expect will drive our future growth . 21 significant events in 2013 allegion spin-off on december 1 , 2013 ( the distribution date ) , we completed the spin-off of our commercial and residential security businesses to our shareholders ( the spin-off ) . on the distribution date , each of our shareholders of record as of the close of business on november 22 , 2013 ( the record date ) received one ordinary share of allegion , plc ( allegion ) for every three ingersoll-rand plc ordinary shares held as of the record date . allegion is now an independent public company trading under the symbol “ alle ” on the new york stock exchange . after the distribution date , we do not beneficially own any allegion ordinary shares ( other than approximately 7,045 shares received in a deferred compensation trust upon the spin-off as a result of the trust holding ordinary shares of ingersoll-rand plc as of the record date ) , and will no longer consolidate allegion into our financial results . beginning in the fourth quarter of 2013 , allegion 's historical financial results for periods prior to the distribution date will be reflected in our consolidated financial statements as a discontinued operation . see “ discontinued operations and divestitures ” within management 's discussion and analysis of financial condition and results of operations and also note 16 to the consolidated financial statements for a further discussion of our discontinued operations . senior notes due 2019 , 2023 , and 2043 in june 2013 , we issued $ 1.55 billion principal amount of senior notes in three tranches through our wholly-owned subsidiary , ingersoll-rand global holding company limited ( ir-global ) pursuant to rule 144a of the u.s. securities act of 1933 ( securities act ) . the tranches consist of $ 350 million of 2.875 % senior notes due in 2019 , $ 700 million of 4.250 % senior notes due in 2023 , and $ 500 million of 5.750 % senior notes due in 2043. the notes are fully and unconditionally guaranteed by each of ir-ireland , ingersoll-rand company limited ( ir-limited ) , and ingersoll-rand international holding limited ( ir-international ) . interest on the notes will be paid twice a year in arrears . the company has the option to redeem the notes in whole or in part at any time , and from time to time , prior to their stated maturity date at redemption prices set forth in the indenture agreement . the notes are subject to certain customary covenants , however , none of these covenants are considered restrictive to the company 's operations . in connection with the issuance of each series of notes , ir-global , the guarantors and the initial purchasers of the notes entered into a registration rights agreement . each registration rights agreement requires ir-global and the guarantors to use their commercially reasonable efforts to execute an effective exchange offer registration statement with the sec no later than 365 days after the closing date of the notes offering and to complete an exchange offer within 30 business days of such effective date . if a registration default occurs additional interest shall accrue on the notes . the proceeds from these notes were used to fund the july 2013 redemption of $ 600 million of 6.000 % senior notes due 2013 and $ 655 million of 9.500 % senior notes due 2014 and to fund expenses related to the spin-off of the commercial and residential security businesses , with any remaining proceeds to be used for general corporate purposes . related to this redemption , the company recorded $ 45.6 million of premium expense in the third quarter of 2013 in interest expense . irs exam results in 2007 , we received a notice from the irs containing proposed adjustments to our tax filings in connection with an audit of the 2001 and 2002 tax years . the irs did not contest the validity of our reincorporation in bermuda . the irs proposed to ignore the entities that hold the intercompany debt incurred in connection with our reincorporation in bermuda ( the “ 2001 debt ” ) and to which the interest was paid and impose 30 % withholding tax on a portion of the interest payments as if they were made directly to a company that was not eligible for reduced u.s. withholding tax under a u.s. income tax treaty . the irs asserted that we owe additional taxes with respect to 2002 of approximately $ 84 million plus interest . we strongly disagreed with the view of the irs and filed a protest . in 2010 , we received an amended notice from the irs assessing penalties of 30 % on the asserted underpayment of tax described above . we have so far been unsuccessful in resolving this dispute and recently received a notice of deficiency from the irs for 2002. the company filed a petition in the united states tax court in november 2013 contesting this deficiency . in its january 2014 answer to our petition , the irs asserted that we also owe 30 % withholding tax on the portion of 2002 interest payments made on the 2001 debt upon which it did not previously assert withholding tax . a 30 % withholding tax on this $ 85.0 million interest payment would increase the total tax liability proposed for 2002 to $ 109.0 million ( $ 84 million referred to in the paragraph above plus this additional $ 25.0 million ) plus 30 % penalties and interest . recently we received notices from the irs containing proposed adjustments to the company 's tax filings in connection with an audit of the 2003-2006 tax years . story_separator_special_tag the improvement was primarily driven by productivity benefits in excess of other inflation ( 0.8 % ) , pricing improvements in excess of material inflation ( 0.6 % ) and favorable volume/product mix ( 0.2 % ) . these improvements were partially offset by increased investment and restructure spending ( 0.7 ) . 27 2012 vs 2011 net revenues for the year ended december 31 , 2012 decreased by 8.7 % or $ 865.4 million , compared with the same period of 2011 , which primarily resulted from the following : pricing 1.3 % volume/product mix ( 0.5 ) % currency exchange rates ( 1.2 ) % hussmann ( 8.3 ) % total ( 8.7 ) % our trane commercial hvac business was impacted by weakness in the worldwide commercial building markets . trane commercial hvac revenues increased as growth within our parts , services and solutions markets offset declines in equipment and systems in europe and asia . trane residential hvac revenues increased due to improved activity levels in both the new residential construction and replacement markets . these improvements were slightly offset by a continued mix shift to lower seer units . net revenues in our transport businesses decreased driven by declines in sea-going container revenues . growth in the americas was more than offset by declines in europe . segment operating margin improved to 9.0 % for the year ended december 31 , 2012 , compared to 8.4 % for the same period of 2011 . the improvements due to pricing improvements in excess of material inflation ( 1.3 % ) and productivity benefits in excess of other inflation ( 0.8 % ) , were partially offset by unfavorable volume/product mix ( 0.9 % ) , increased investment and restructure spending ( 0.5 % ) , and unfavorable currency impacts ( 0.2 % ) . industrial our industrial segment delivers products and services that enhance energy efficiency , productivity and operations . it includes ingersoll rand ® compressed air systems and services , power tools , material handling systems , aro ® fluid management equipment , as well as club car ® golf , utility and rough terrain vehicles . segment results for the years ended december 31 were as follows : replace_table_token_9_th 2013 vs 2012 net revenues for the year ended december 31 , 2013 decreased by 0.3 % or $ 9.3 million , compared with the same period of 2012 , which primarily resulted from the following : pricing 0.6 % currency exchange rates 0.3 % volume/product mix ( 1.2 ) % total ( 0.3 ) % air and productivity revenues decreased due to declines in equipment sales , partially offset by growth in parts , service and solutions . club car revenues increased due to growth in both the golf car and utility vehicle markets . segment operating margin remained flat at 15.5 % for the year end december 31 , 2013 .and 2012. productivity benefits in excess of other inflation ( 1.1 % ) were offset by increased investment and restructuring spending ( $ 0.7 % ) and unfavorable volume/product mix ( 0.4 % ) . 2012 vs 2011 net revenues for the year ended december 31 , 2012 increased by 3.3 % , or $ 92.9 million , compared with the same period of 2011 , which primarily resulted from the following : volume/product mix 3.9 % pricing 1.7 % currency exchange rates ( 2.3 ) % total 3.3 % 28 we experienced growth within our air and productivity business related to increased volume in the americas . the growth in the americas was primarily driven by improved air compressors sales . club car revenues increased due to improved pricing and growth in the golf car and utility vehicle markets . segment operating margin improved to 15.5 % for the year ended december 31 , 2012 compared to 14.6 % , for the same period of 2011 . the improvement was primarily driven by productivity benefits in excess of other inflation ( 2.1 % ) , pricing improvements in excess of material inflation ( 0.8 % ) . these improvements were partially offset by increased investment and restructuring spending ( 1.9 % ) and unfavorable currency impacts ( 0.2 % ) . discontinued operations and divestitures discontinued operations the components of discontinued operations for the years ended december 31 are as follows : replace_table_token_10_th discontinued operations by business for the years ended december 31 are as follows : replace_table_token_11_th allegion spin-off on december 1 , 2013 , ( the distribution date ) we completed the spin-off of our commercial and residential security businesses , now under the name of allegion , plc ( allegion ) , to our shareholders ( the spin-off ) . on the distribution date , each of our shareholders of record as of the close of business on november 22 , 2013 ( the record date ) received one ordinary share of allegion for every three ingersoll-rand plc ordinary shares held as of the record date . allegion is now an independent public company trading under the symbol “ alle ” on the new york stock exchange . net revenues and after-tax earnings of allegion for the year ended december 31 were as follows : replace_table_token_12_th * included in after-tax earnings ( loss ) from operations for the year ended december 31 , 2013 and 2012 are spin costs of $ 128.0 million and $ 5.7 million , respectively , and tax charges related to enacting the spin-off . also , the 2013 results include a 111.4 million non-cash goodwill impairment charge . for a further discussion , see note 16 to the consolidated financial statements . 29 the components of allegion assets and liabilities recorded as held for spin-off on the consolidated balance sheet at december 31 , 2012 are as follows : replace_table_token_13_th in november 2013 , prior to the spin-off , the commercial and residential security businesses borrowed $ 1,274.2 million . the proceeds of

cash flows the following table reflects the major categories of cash flows for the years ended december 31 , respectively . for additional details , please see the consolidated statements of cash flows in the consolidated financial statements . replace_table_token_17_th operating activities net cash provided by operating activities from continuing operations was $ 877.7 million for the year ended december 31 , 2013 compared with $ 868.1 million in 2012 . operating cash flows for 2013 reflect consistent earnings from continuing operations after taking into account spin-related tax charges with no cash impact in 2013 and favorable changes in working capital management . net cash provided by operating activities from continuing operations was $ 868.1 million for the year ended december 31 , 2012 compared with $ 786.3 million in 2011 . operating cash flows for 2012 and 2011 reflect consistent working capital levels and consistent earnings from continuing operations after taking into account the non-cash loss on sale/asset impairment charges related to the hussmann divestiture . investing activities net cash used in investing activities from continuing operations was $ 213.2 million for the year ended december 31 , 2013 compared with $ 128.2 million in 2012 . the change in investing activities is primarily attributable to increased capital expenditures and decreased net proceeds from business dispositions and equity investments in 2013 compared to 2012. net cash used in investing activities from continuing operations was $ 128.2 million for the year ended december 31 , 2012 compared with net cash provided by investing activities from continuing operations of $ 229.8 million in 2011 .


 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 the following table reflects the major categories of cash flows for the years ended december 31 , respectively . for additional details , please see the consolidated statements of cash flows in the consolidated financial statements . replace_table_token_17_th operating activities net cash provided by operating activities from continuing operations was $ 877.7 million for the year ended december 31 , 2013 compared with $ 868.1 million in 2012 . operating cash flows for 2013 reflect consistent earnings from continuing operations after taking into account spin-related tax charges with no cash impact in 2013 and favorable changes in working capital management . net cash provided by operating activities from continuing operations was $ 868.1 million for the year ended december 31 , 2012 compared with $ 786.3 million in 2011 . operating cash flows for 2012 and 2011 reflect consistent working capital levels and consistent earnings from continuing operations after taking into account the non-cash loss on sale/asset impairment charges related to the hussmann divestiture . investing activities net cash used in investing activities from continuing operations was $ 213.2 million for the year ended december 31 , 2013 compared with $ 128.2 million in 2012 . the change in investing activities is primarily attributable to increased capital expenditures and decreased net proceeds from business dispositions and equity investments in 2013 compared to 2012. net cash used in investing activities from continuing operations was $ 128.2 million for the year ended december 31 , 2012 compared with net cash provided by investing activities from continuing operations of $ 229.8 million in 2011 .
```    
 Suspicious Activity Report : in addition , we are investing substantial resources to innovate and develop new products and services which we expect will drive our future growth . 21 significant events in 2013 allegion spin-off on december 1 , 2013 ( the distribution date ) , we completed the spin-off of our commercial and residential security businesses to our shareholders ( the spin-off ) . on the distribution date , each of our shareholders of record as of the close of business on november 22 , 2013 ( the record date ) received one ordinary share of allegion , plc ( allegion ) for every three ingersoll-rand plc ordinary shares held as of the record date . allegion is now an independent public company trading under the symbol “ alle ” on the new york stock exchange . after the distribution date , we do not beneficially own any allegion ordinary shares ( other than approximately 7,045 shares received in a deferred compensation trust upon the spin-off as a result of the trust holding ordinary shares of ingersoll-rand plc as of the record date ) , and will no longer consolidate allegion into our financial results . beginning in the fourth quarter of 2013 , allegion 's historical financial results for periods prior to the distribution date will be reflected in our consolidated financial statements as a discontinued operation . see “ discontinued operations and divestitures ” within management 's discussion and analysis of financial condition and results of operations and also note 16 to the consolidated financial statements for a further discussion of our discontinued operations . senior notes due 2019 , 2023 , and 2043 in june 2013 , we issued $ 1.55 billion principal amount of senior notes in three tranches through our wholly-owned subsidiary , ingersoll-rand global holding company limited ( ir-global ) pursuant to rule 144a of the u.s. securities act of 1933 ( securities act ) . the tranches consist of $ 350 million of 2.875 % senior notes due in 2019 , $ 700 million of 4.250 % senior notes due in 2023 , and $ 500 million of 5.750 % senior notes due in 2043. the notes are fully and unconditionally guaranteed by each of ir-ireland , ingersoll-rand company limited ( ir-limited ) , and ingersoll-rand international holding limited ( ir-international ) . interest on the notes will be paid twice a year in arrears . the company has the option to redeem the notes in whole or in part at any time , and from time to time , prior to their stated maturity date at redemption prices set forth in the indenture agreement . the notes are subject to certain customary covenants , however , none of these covenants are considered restrictive to the company 's operations . in connection with the issuance of each series of notes , ir-global , the guarantors and the initial purchasers of the notes entered into a registration rights agreement . each registration rights agreement requires ir-global and the guarantors to use their commercially reasonable efforts to execute an effective exchange offer registration statement with the sec no later than 365 days after the closing date of the notes offering and to complete an exchange offer within 30 business days of such effective date . if a registration default occurs additional interest shall accrue on the notes . the proceeds from these notes were used to fund the july 2013 redemption of $ 600 million of 6.000 % senior notes due 2013 and $ 655 million of 9.500 % senior notes due 2014 and to fund expenses related to the spin-off of the commercial and residential security businesses , with any remaining proceeds to be used for general corporate purposes . related to this redemption , the company recorded $ 45.6 million of premium expense in the third quarter of 2013 in interest expense . irs exam results in 2007 , we received a notice from the irs containing proposed adjustments to our tax filings in connection with an audit of the 2001 and 2002 tax years . the irs did not contest the validity of our reincorporation in bermuda . the irs proposed to ignore the entities that hold the intercompany debt incurred in connection with our reincorporation in bermuda ( the “ 2001 debt ” ) and to which the interest was paid and impose 30 % withholding tax on a portion of the interest payments as if they were made directly to a company that was not eligible for reduced u.s. withholding tax under a u.s. income tax treaty . the irs asserted that we owe additional taxes with respect to 2002 of approximately $ 84 million plus interest . we strongly disagreed with the view of the irs and filed a protest . in 2010 , we received an amended notice from the irs assessing penalties of 30 % on the asserted underpayment of tax described above . we have so far been unsuccessful in resolving this dispute and recently received a notice of deficiency from the irs for 2002. the company filed a petition in the united states tax court in november 2013 contesting this deficiency . in its january 2014 answer to our petition , the irs asserted that we also owe 30 % withholding tax on the portion of 2002 interest payments made on the 2001 debt upon which it did not previously assert withholding tax . a 30 % withholding tax on this $ 85.0 million interest payment would increase the total tax liability proposed for 2002 to $ 109.0 million ( $ 84 million referred to in the paragraph above plus this additional $ 25.0 million ) plus 30 % penalties and interest . recently we received notices from the irs containing proposed adjustments to the company 's tax filings in connection with an audit of the 2003-2006 tax years . story_separator_special_tag the improvement was primarily driven by productivity benefits in excess of other inflation ( 0.8 % ) , pricing improvements in excess of material inflation ( 0.6 % ) and favorable volume/product mix ( 0.2 % ) . these improvements were partially offset by increased investment and restructure spending ( 0.7 ) . 27 2012 vs 2011 net revenues for the year ended december 31 , 2012 decreased by 8.7 % or $ 865.4 million , compared with the same period of 2011 , which primarily resulted from the following : pricing 1.3 % volume/product mix ( 0.5 ) % currency exchange rates ( 1.2 ) % hussmann ( 8.3 ) % total ( 8.7 ) % our trane commercial hvac business was impacted by weakness in the worldwide commercial building markets . trane commercial hvac revenues increased as growth within our parts , services and solutions markets offset declines in equipment and systems in europe and asia . trane residential hvac revenues increased due to improved activity levels in both the new residential construction and replacement markets . these improvements were slightly offset by a continued mix shift to lower seer units . net revenues in our transport businesses decreased driven by declines in sea-going container revenues . growth in the americas was more than offset by declines in europe . segment operating margin improved to 9.0 % for the year ended december 31 , 2012 , compared to 8.4 % for the same period of 2011 . the improvements due to pricing improvements in excess of material inflation ( 1.3 % ) and productivity benefits in excess of other inflation ( 0.8 % ) , were partially offset by unfavorable volume/product mix ( 0.9 % ) , increased investment and restructure spending ( 0.5 % ) , and unfavorable currency impacts ( 0.2 % ) . industrial our industrial segment delivers products and services that enhance energy efficiency , productivity and operations . it includes ingersoll rand ® compressed air systems and services , power tools , material handling systems , aro ® fluid management equipment , as well as club car ® golf , utility and rough terrain vehicles . segment results for the years ended december 31 were as follows : replace_table_token_9_th 2013 vs 2012 net revenues for the year ended december 31 , 2013 decreased by 0.3 % or $ 9.3 million , compared with the same period of 2012 , which primarily resulted from the following : pricing 0.6 % currency exchange rates 0.3 % volume/product mix ( 1.2 ) % total ( 0.3 ) % air and productivity revenues decreased due to declines in equipment sales , partially offset by growth in parts , service and solutions . club car revenues increased due to growth in both the golf car and utility vehicle markets . segment operating margin remained flat at 15.5 % for the year end december 31 , 2013 .and 2012. productivity benefits in excess of other inflation ( 1.1 % ) were offset by increased investment and restructuring spending ( $ 0.7 % ) and unfavorable volume/product mix ( 0.4 % ) . 2012 vs 2011 net revenues for the year ended december 31 , 2012 increased by 3.3 % , or $ 92.9 million , compared with the same period of 2011 , which primarily resulted from the following : volume/product mix 3.9 % pricing 1.7 % currency exchange rates ( 2.3 ) % total 3.3 % 28 we experienced growth within our air and productivity business related to increased volume in the americas . the growth in the americas was primarily driven by improved air compressors sales . club car revenues increased due to improved pricing and growth in the golf car and utility vehicle markets . segment operating margin improved to 15.5 % for the year ended december 31 , 2012 compared to 14.6 % , for the same period of 2011 . the improvement was primarily driven by productivity benefits in excess of other inflation ( 2.1 % ) , pricing improvements in excess of material inflation ( 0.8 % ) . these improvements were partially offset by increased investment and restructuring spending ( 1.9 % ) and unfavorable currency impacts ( 0.2 % ) . discontinued operations and divestitures discontinued operations the components of discontinued operations for the years ended december 31 are as follows : replace_table_token_10_th discontinued operations by business for the years ended december 31 are as follows : replace_table_token_11_th allegion spin-off on december 1 , 2013 , ( the distribution date ) we completed the spin-off of our commercial and residential security businesses , now under the name of allegion , plc ( allegion ) , to our shareholders ( the spin-off ) . on the distribution date , each of our shareholders of record as of the close of business on november 22 , 2013 ( the record date ) received one ordinary share of allegion for every three ingersoll-rand plc ordinary shares held as of the record date . allegion is now an independent public company trading under the symbol “ alle ” on the new york stock exchange . net revenues and after-tax earnings of allegion for the year ended december 31 were as follows : replace_table_token_12_th * included in after-tax earnings ( loss ) from operations for the year ended december 31 , 2013 and 2012 are spin costs of $ 128.0 million and $ 5.7 million , respectively , and tax charges related to enacting the spin-off . also , the 2013 results include a 111.4 million non-cash goodwill impairment charge . for a further discussion , see note 16 to the consolidated financial statements . 29 the components of allegion assets and liabilities recorded as held for spin-off on the consolidated balance sheet at december 31 , 2012 are as follows : replace_table_token_13_th in november 2013 , prior to the spin-off , the commercial and residential security businesses borrowed $ 1,274.2 million . the proceeds of

