we are aggressively pursuing the profitable expansion opportunities that exist outside the us , including disciplined growth and scale in our more mature markets , and faster expansion in key emerging markets like china . our global consumer products group ( cpg ) represents another important profitable growth opportunity for us . during the second quarter , we successfully transitioned our packaged coffee and tea businesses to an in-house direct model , away from the previous distribution arrangement . this model now gives us total control over the sell-in and distribution to retailers of these products . we also aggressively pursued the opportunities beyond our more 22 traditional store experience to offer consumers new coffee and other products in multiple forms , across new categories , and through diverse channels , leveraging our strong brand and established retail store base . examples include the ongoing global expansion of our successful starbucks via ® ready brew product and starbucks- and tazo-branded k-cup ® portion packs which were added to the lineup at the start of fiscal 2012. cpg contributed 7 % of total net revenues in fiscal 2011. looking toward the future , we recently announced a reorganization of our leadership structure that took effect at the beginning of fiscal 2012. the new structure will enable us to accelerate our global , multi-brand , multi-channel strategy , and to leverage the talent , experience and expertise resident in our senior leadership team . in this new structure , one president will oversee all operations within each of three distinct regions with responsibility for the performance of company-operated stores , as well as for working with licensed and joint-venture business partners in each market within their respective region . the region president will also be responsible for working with starbucks global consumer products and foodservice teams to further develop those businesses and execute against our growth plan within the region . the three new regions will be 1 ) americas , inclusive of the us , canada , and latin america , 2 ) china and asia pacific , and 3 ) europe , middle east , and africa , collectively referred to as the emea region . fiscal 2012  the view ahead for fiscal year 2012 , we expect moderate revenue growth driven by mid single-digit increased comparable store sales , new store openings and strong growth in the cpg business . licensed stores will comprise between one-half and two-thirds of new store openings in the americas , emea and china and asia pacific regions . we expect modest consolidated operating margin and eps improvement compared to fiscal 2011 , given our current revenue expectations , along with ongoing spend related to our expanding cpg in-house direct distribution model and higher commodity costs . we expect increased capital expenditures in fiscal 2012 compared to fiscal 2011 , reflecting additional investments in store renovations and in manufacturing capacity . operating segment overview through the end of fiscal 2011 , starbucks had three reportable operating segments : us , international , and cpg . our seattle 's best coffee operating segment is reported in other ,  along with our digital ventures business and unallocated corporate expenses that pertain to corporate administrative functions that support our operating segments but are not specifically attributable to or managed by any segment and are not included in the reported financial results of the operating segments . the us and international segments both include company-operated stores and licensed retail stores . licensed stores generally have a higher operating margin than company-operated stores . under the licensed model , starbucks receives a reduced share of the total store revenues , but this is more than offset by the reduction in its share of costs as these are primarily borne by the licensee . the international segment has a higher relative share of licensed stores versus company-operated stores compared to the us segment ; however , the us segment has been operating significantly longer than the international segment and has developed deeper awareness of , and attachment to , the starbucks brand and stores among its customer base . as a result , the more mature us segment has significantly more stores , and higher total revenues than the international segment . average sales per store are also higher in the us due to various factors including length of time in market and local income levels . further , certain market costs , particularly occupancy costs , are lower in the us segment compared to the average for the international segment , which comprise a more diverse group of operations . as a result of the relative strength of the brand in the us segment , the number of stores , the higher unit volumes , and the lower market costs , the us segment , despite its higher relative percentage of company-operated stores , has a higher operating margin than the less-developed international segment . starbucks international store base continues to expand and we continue to focus on achieving sustainable growth from established international markets while at the same time investing in emerging markets , such as china . newer 23 international markets require a more extensive support organization , relative to the current levels of revenue and operating income . the cpg and seattle 's best coffee segments include packaged coffee and tea and other branded products operations worldwide , as well as the us foodservice business . in prior years through the first several months of fiscal 2011 , we sold a selection of starbucks and seattle 's best coffee branded packaged coffees and tazo ® teas in grocery and warehouse club stores throughout the us and to grocery stores in canada , the uk and other european countries through a distribution arrangement with kraft foods global , inc. kraft managed the distribution , marketing , advertising and promotion of these products as a part of that arrangement . story_separator_special_tag the increase in comparable store sales was due to a 5 % increase in transactions ( contributing approximately $ 78 million ) , and a 1 % increase in average value per transaction ( contributing approximately $ 21 million ) . cost of sales including occupancy costs as a percentage of total revenues decreased by 310 basis points compared to the prior year . the decrease was primarily driven by lower costs for food and beverage components resulting from supply chain efficiencies ( approximately 120 basis points ) . also contributing to the decrease were lower occupancy costs as a percentage of total net revenues ( approximately 120 basis points ) primarily due to sales leverage . store operating expenses as a percent of related retail revenues decreased 70 basis points primarily due to reduced impairments in fiscal 2010 compared to fiscal 2009. restructuring charges include lease exit and related costs associated with the actions to rationalize our global store portfolio . restructuring charges in fiscal 2010 decreased slightly from 2009 due to the completion of our restructuring efforts internationally by the end of fiscal 2010 . 32 global consumer products group replace_table_token_21_th cpg net revenues increased primarily due to the launch of starbucks via ® ready brew ( approximately $ 22 million ) and the extra week in fiscal 2010 ( approximately $ 16 million ) . operating margin decreased 480 basis points over the prior year due primarily to increased starbucks via ® ready brew launch expenses . other replace_table_token_22_th substantially all of net revenues in other are generated from the seattle 's best coffee operating segment . the increase in revenues for seattle 's best coffee was primarily due to sales to new national accounts ( contributing approximately $ 13 million ) . operating expenses included in other relate to seattle 's best coffee and digital ventures as well as expenses pertaining to corporate administrative functions that support our operating segments but are not specifically attributable to or managed by any segment and are not included in the reported financial results of the operating segments . total operating expenses increased $ 40.5 million primarily as a result of increased general and administrative expenses ( $ 80 million ) primarily due to higher performance-based compensation in 2010. this increase was partially offset by a decrease of $ 58 million in restructuring charges due to the completion of our restructuring activities within the non-store support organization . 33 summarized quarterly financial information ( unaudited ; in millions , except eps ) replace_table_token_23_th ( 1 ) includes pretax restructuring charges of $ 18.3 million , $ 7.9 million , $ 20.4 million and $ 6.4 million for the first , second , third and fourth fiscal quarters respectively . financial condition , liquidity and capital resources investment overview starbucks cash and short-term investments were $ 2.1 billion and $ 1.4 billion and as of october 2 , 2011 and october 3 , 2010 , respectively . as of october 2 , 2011 , approximately $ 367.5 million of cash was held in foreign subsidiaries . of our cash held in foreign subsidiaries , $ 69.5 million is denominated in the us dollar . we actively manage our cash and short-term investments in order to internally fund operating needs domestically and internationally , make scheduled interest and principal payments on our borrowings , and return cash to shareholders through common stock cash dividend payments and share repurchases . our short-term investments consisted predominantly of us treasury securities , commercial paper , corporate bonds , and us agency securities . also included in our short-term investment portfolio are certificates of deposit placed through an account registry service ( cdars ) , with maturities ranging from 91 days to one year , which we began investing into during the fourth quarter of fiscal year 2011. the principal amounts of the individual certificates of deposit do not exceed the federal deposit insurance corporation limits . our portfolio of long-term available for sale securities consists predominantly of high investment-grade corporate bonds , diversified among industries and individual issuers , as well as certificates of deposits placed through cdars with maturities greater than 1 year . we also have investments in auction rate securities ( ars ) , all of which are classified as long-term . ars totaling $ 28 million and $ 41 million were outstanding as of october 2 , 2011 and october 3 , 2010 , respectively . the reduction in ars was due to $ 16 million in redemptions during the fiscal year , with all redemptions done at par . while the ongoing auction failures will limit the liquidity of these ars investments for some period of time , we do not believe this will materially impact our ability to fund our working capital needs , capital expenditures , shareholder dividends or other business requirements . borrowing capacity starbucks previous $ 1 billion unsecured credit facility ( the 2005 credit facility ) was available through november of 2010 , when we replaced the 2005 credit facility with a new $ 500 million unsecured credit facility ( the 2010 credit facility ) with various banks , of which $ 100 million may be used for issuances of letters of credit . the 2010 credit facility is available for working capital , capital expenditures and other corporate purposes , including acquisitions and share repurchases and is currently set to mature in november 2014. starbucks has the option , subject to negotiation and agreement with the related banks , to increase the maximum commitment amount by an additional $ 500 million . the interest rate for any borrowings under the credit facility , based on starbucks current ratings and fixed charge coverage ratio , is 1.075 % over libor . the specific spread over libor will depend upon 34 our long-term credit ratings assigned by moody 's and standard & poor 's rating agencies and our fixed charge coverage ratio . as with the

use of cash we expect to use our cash and short-term investments , including any potential future borrowings under the credit facility and commercial paper program , to invest in our core businesses , including new product innovations and related marketing support , as well as other new business opportunities related to our core businesses . we believe that future cash flows generated from operations and existing cash and short-term investments both domestically and internationally will be sufficient to finance capital requirements for our core businesses in those respective markets as well as shareholder distributions for the foreseeable future . however , in the event that we need to repatriate all or a portion of our international cash to the us we would be subject to additional us income taxes . we may use our available cash resources to make proportionate capital contributions to our equity method and cost method investees . we may also seek strategic acquisitions to leverage existing capabilities and further build our business in support of our growth agenda . acquisitions may include increasing our ownership interests in our equity method and cost method investees . any decisions to increase such ownership interests will be driven by valuation and fit with our ownership strategy . significant new joint ventures , acquisitions and or other new business opportunities may require additional outside funding . other than normal operating expenses , cash requirements for fiscal 2012 are expected to consist primarily of capital expenditures for remodeling and refurbishment of , and equipment upgrades for , existing company-operated stores ; systems and technology investments in the stores and in the support infrastructure ; new company-operated stores ; and additional investments in manufacturing capacity .


 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.
     ```use of cash we expect to use our cash and short-term investments , including any potential future borrowings under the credit facility and commercial paper program , to invest in our core businesses , including new product innovations and related marketing support , as well as other new business opportunities related to our core businesses . we believe that future cash flows generated from operations and existing cash and short-term investments both domestically and internationally will be sufficient to finance capital requirements for our core businesses in those respective markets as well as shareholder distributions for the foreseeable future . however , in the event that we need to repatriate all or a portion of our international cash to the us we would be subject to additional us income taxes . we may use our available cash resources to make proportionate capital contributions to our equity method and cost method investees . we may also seek strategic acquisitions to leverage existing capabilities and further build our business in support of our growth agenda . acquisitions may include increasing our ownership interests in our equity method and cost method investees . any decisions to increase such ownership interests will be driven by valuation and fit with our ownership strategy . significant new joint ventures , acquisitions and or other new business opportunities may require additional outside funding . other than normal operating expenses , cash requirements for fiscal 2012 are expected to consist primarily of capital expenditures for remodeling and refurbishment of , and equipment upgrades for , existing company-operated stores ; systems and technology investments in the stores and in the support infrastructure ; new company-operated stores ; and additional investments in manufacturing capacity .
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 Suspicious Activity Report : we are aggressively pursuing the profitable expansion opportunities that exist outside the us , including disciplined growth and scale in our more mature markets , and faster expansion in key emerging markets like china . our global consumer products group ( cpg ) represents another important profitable growth opportunity for us . during the second quarter , we successfully transitioned our packaged coffee and tea businesses to an in-house direct model , away from the previous distribution arrangement . this model now gives us total control over the sell-in and distribution to retailers of these products . we also aggressively pursued the opportunities beyond our more 22 traditional store experience to offer consumers new coffee and other products in multiple forms , across new categories , and through diverse channels , leveraging our strong brand and established retail store base . examples include the ongoing global expansion of our successful starbucks via ® ready brew product and starbucks- and tazo-branded k-cup ® portion packs which were added to the lineup at the start of fiscal 2012. cpg contributed 7 % of total net revenues in fiscal 2011. looking toward the future , we recently announced a reorganization of our leadership structure that took effect at the beginning of fiscal 2012. the new structure will enable us to accelerate our global , multi-brand , multi-channel strategy , and to leverage the talent , experience and expertise resident in our senior leadership team . in this new structure , one president will oversee all operations within each of three distinct regions with responsibility for the performance of company-operated stores , as well as for working with licensed and joint-venture business partners in each market within their respective region . the region president will also be responsible for working with starbucks global consumer products and foodservice teams to further develop those businesses and execute against our growth plan within the region . the three new regions will be 1 ) americas , inclusive of the us , canada , and latin america , 2 ) china and asia pacific , and 3 ) europe , middle east , and africa , collectively referred to as the emea region . fiscal 2012  the view ahead for fiscal year 2012 , we expect moderate revenue growth driven by mid single-digit increased comparable store sales , new store openings and strong growth in the cpg business . licensed stores will comprise between one-half and two-thirds of new store openings in the americas , emea and china and asia pacific regions . we expect modest consolidated operating margin and eps improvement compared to fiscal 2011 , given our current revenue expectations , along with ongoing spend related to our expanding cpg in-house direct distribution model and higher commodity costs . we expect increased capital expenditures in fiscal 2012 compared to fiscal 2011 , reflecting additional investments in store renovations and in manufacturing capacity . operating segment overview through the end of fiscal 2011 , starbucks had three reportable operating segments : us , international , and cpg . our seattle 's best coffee operating segment is reported in other ,  along with our digital ventures business and unallocated corporate expenses that pertain to corporate administrative functions that support our operating segments but are not specifically attributable to or managed by any segment and are not included in the reported financial results of the operating segments . the us and international segments both include company-operated stores and licensed retail stores . licensed stores generally have a higher operating margin than company-operated stores . under the licensed model , starbucks receives a reduced share of the total store revenues , but this is more than offset by the reduction in its share of costs as these are primarily borne by the licensee . the international segment has a higher relative share of licensed stores versus company-operated stores compared to the us segment ; however , the us segment has been operating significantly longer than the international segment and has developed deeper awareness of , and attachment to , the starbucks brand and stores among its customer base . as a result , the more mature us segment has significantly more stores , and higher total revenues than the international segment . average sales per store are also higher in the us due to various factors including length of time in market and local income levels . further , certain market costs , particularly occupancy costs , are lower in the us segment compared to the average for the international segment , which comprise a more diverse group of operations . as a result of the relative strength of the brand in the us segment , the number of stores , the higher unit volumes , and the lower market costs , the us segment , despite its higher relative percentage of company-operated stores , has a higher operating margin than the less-developed international segment . starbucks international store base continues to expand and we continue to focus on achieving sustainable growth from established international markets while at the same time investing in emerging markets , such as china . newer 23 international markets require a more extensive support organization , relative to the current levels of revenue and operating income . the cpg and seattle 's best coffee segments include packaged coffee and tea and other branded products operations worldwide , as well as the us foodservice business . in prior years through the first several months of fiscal 2011 , we sold a selection of starbucks and seattle 's best coffee branded packaged coffees and tazo ® teas in grocery and warehouse club stores throughout the us and to grocery stores in canada , the uk and other european countries through a distribution arrangement with kraft foods global , inc. kraft managed the distribution , marketing , advertising and promotion of these products as a part of that arrangement . story_separator_special_tag the increase in comparable store sales was due to a 5 % increase in transactions ( contributing approximately $ 78 million ) , and a 1 % increase in average value per transaction ( contributing approximately $ 21 million ) . cost of sales including occupancy costs as a percentage of total revenues decreased by 310 basis points compared to the prior year . the decrease was primarily driven by lower costs for food and beverage components resulting from supply chain efficiencies ( approximately 120 basis points ) . also contributing to the decrease were lower occupancy costs as a percentage of total net revenues ( approximately 120 basis points ) primarily due to sales leverage . store operating expenses as a percent of related retail revenues decreased 70 basis points primarily due to reduced impairments in fiscal 2010 compared to fiscal 2009. restructuring charges include lease exit and related costs associated with the actions to rationalize our global store portfolio . restructuring charges in fiscal 2010 decreased slightly from 2009 due to the completion of our restructuring efforts internationally by the end of fiscal 2010 . 32 global consumer products group replace_table_token_21_th cpg net revenues increased primarily due to the launch of starbucks via ® ready brew ( approximately $ 22 million ) and the extra week in fiscal 2010 ( approximately $ 16 million ) . operating margin decreased 480 basis points over the prior year due primarily to increased starbucks via ® ready brew launch expenses . other replace_table_token_22_th substantially all of net revenues in other are generated from the seattle 's best coffee operating segment . the increase in revenues for seattle 's best coffee was primarily due to sales to new national accounts ( contributing approximately $ 13 million ) . operating expenses included in other relate to seattle 's best coffee and digital ventures as well as expenses pertaining to corporate administrative functions that support our operating segments but are not specifically attributable to or managed by any segment and are not included in the reported financial results of the operating segments . total operating expenses increased $ 40.5 million primarily as a result of increased general and administrative expenses ( $ 80 million ) primarily due to higher performance-based compensation in 2010. this increase was partially offset by a decrease of $ 58 million in restructuring charges due to the completion of our restructuring activities within the non-store support organization . 33 summarized quarterly financial information ( unaudited ; in millions , except eps ) replace_table_token_23_th ( 1 ) includes pretax restructuring charges of $ 18.3 million , $ 7.9 million , $ 20.4 million and $ 6.4 million for the first , second , third and fourth fiscal quarters respectively . financial condition , liquidity and capital resources investment overview starbucks cash and short-term investments were $ 2.1 billion and $ 1.4 billion and as of october 2 , 2011 and october 3 , 2010 , respectively . as of october 2 , 2011 , approximately $ 367.5 million of cash was held in foreign subsidiaries . of our cash held in foreign subsidiaries , $ 69.5 million is denominated in the us dollar . we actively manage our cash and short-term investments in order to internally fund operating needs domestically and internationally , make scheduled interest and principal payments on our borrowings , and return cash to shareholders through common stock cash dividend payments and share repurchases . our short-term investments consisted predominantly of us treasury securities , commercial paper , corporate bonds , and us agency securities . also included in our short-term investment portfolio are certificates of deposit placed through an account registry service ( cdars ) , with maturities ranging from 91 days to one year , which we began investing into during the fourth quarter of fiscal year 2011. the principal amounts of the individual certificates of deposit do not exceed the federal deposit insurance corporation limits . our portfolio of long-term available for sale securities consists predominantly of high investment-grade corporate bonds , diversified among industries and individual issuers , as well as certificates of deposits placed through cdars with maturities greater than 1 year . we also have investments in auction rate securities ( ars ) , all of which are classified as long-term . ars totaling $ 28 million and $ 41 million were outstanding as of october 2 , 2011 and october 3 , 2010 , respectively . the reduction in ars was due to $ 16 million in redemptions during the fiscal year , with all redemptions done at par . while the ongoing auction failures will limit the liquidity of these ars investments for some period of time , we do not believe this will materially impact our ability to fund our working capital needs , capital expenditures , shareholder dividends or other business requirements . borrowing capacity starbucks previous $ 1 billion unsecured credit facility ( the 2005 credit facility ) was available through november of 2010 , when we replaced the 2005 credit facility with a new $ 500 million unsecured credit facility ( the 2010 credit facility ) with various banks , of which $ 100 million may be used for issuances of letters of credit . the 2010 credit facility is available for working capital , capital expenditures and other corporate purposes , including acquisitions and share repurchases and is currently set to mature in november 2014. starbucks has the option , subject to negotiation and agreement with the related banks , to increase the maximum commitment amount by an additional $ 500 million . the interest rate for any borrowings under the credit facility , based on starbucks current ratings and fixed charge coverage ratio , is 1.075 % over libor . the specific spread over libor will depend upon 34 our long-term credit ratings assigned by moody 's and standard & poor 's rating agencies and our fixed charge coverage ratio . as with the

