story_separator_special_tag style= `` margin-bottom : 3pt ; font-size : 10pt ; font-family : 'times new roman ' , times , serif ; text-align : justify ; margin-top : 3pt `` > we follow asc 820 , `` fair value measurements and disclosures `` , which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability ( an exit price ) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date . asc 820 also establishes a fair value hierarchy that distinguishes between : ( 1 ) market participant assumptions developed based on market data obtained from independent sources ( observable inputs ) ; and ( 2 ) an entity 's own assumptions about market participant assumptions developed based on the best information available in the circumstances ( unobservable inputs ) . the fair value hierarchy consists of three broad levels , which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities ( level 1 ) and the lowest priority to unobservable inputs ( level 3 ) . the three levels of the fair value hierarchy are described below : level 1 level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities . level 2 level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets ; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions ( less active markets ) ; or model-derived valuations in which significant inputs are observable or can be derived principally from , or corroborated by , observable market data . level 3 level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities . recent accounting pronouncements in june 2014 , the financial accounting standards board issued accounting standards update no . 2014-10 , which eliminated certain financial reporting requirements of companies previously identified as `` development stage entities `` ( topic 915 ) . the amendments in this asu simplify accounting guidance by removing all incremental financial reporting requirements for development stage entities . the amendments also reduce data maintenance and , for those entities subject to audit , audit costs by eliminating the requirement for development stage entities to present inception-to-date information in the statements of income , cash flows , and shareholder equity . early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity 's financial statements have not yet been issued ( public business entities ) or made available for issuance ( other entities ) . upon adoption , entities will no longer present or disclose any information required by topic 915. the company has adopted this standard . in may 2014 , fasb issued accounting standards update ( asu ) no . 2014-09 , revenue from contracts with customers . the revenue recognition standard affects all entities that have contracts with customers , except for certain items . the new revenue recognition standard eliminates the transaction-and industry-specific revenue recognition guidance under current gaap and replaces it with a principle-based approach for determining revenue recognition . public entities are required to adopt the revenue recognition standard for reporting periods beginning after december 15 , 2016 , and interim and annual reporting periods thereafter . early adoption is not permitted for public entities . the company has reviewed the applicable asu and has not , at the current time , quantified the effects of this pronouncement , however it believes that there will be no material effect on the consolidated financial statements . in june 2014 , fasb issued accounting standards update ( asu ) no . 2014-12 compensation — stock compensation ( topic 718 ) , accounting for share-based payments when the terms of an award provide that a performance target could be achieved after the requisite service period . a performance target in a share-based payment that affects vesting and that could be achieved after the requisite service period should be accounted for as a performance condition under accounting standards codification ( asc ) 718 , compensation — stock compensation . as a result , the target is not reflected in the estimation of the award 's grant date fair value . compensation cost would be recognized over the required service period , if it is probable that the performance condition will be achieved . the guidance is effective for annual periods beginning after 15 december 2015 and interim periods within those annual periods . early adoption is permitted . management has reviewed the asu and believes that they currently account for these awards in a manner consistent with the new guidance , therefore there is no anticipation of any effect to the consolidated financial statements . 13 in august 2014 , fasb issued accounting standards update ( asu ) no . 2014-15 preparation of financial statements – going concern ( subtopic 205-40 ) , disclosure of uncertainties about an entity 's ability to continue as a going concern . under generally accepted accounting principles ( gaap ) , continuation of a reporting entity as a going concern is presumed as the basis for preparing financial statements unless and until the entity 's liquidation becomes imminent . preparation of financial statements under this presumption is commonly referred to as the going concern basis of accounting . if and when an entity 's liquidation becomes imminent , financial statements should be prepared under the liquidation basis of accounting in accordance with subtopic 205-30 , presentation of financial statements—liquidation basis of accounting . even when an entity 's story_separator_special_tag story_separator_special_tag style= `` margin-bottom : 3pt ; font-size : 10pt ; font-family : 'times new roman ' , times , serif ; text-align : justify ; margin-top : 3pt `` > we follow asc 820 , `` fair value measurements and disclosures `` , which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability ( an exit price ) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date . asc 820 also establishes a fair value hierarchy that distinguishes between : ( 1 ) market participant assumptions developed based on market data obtained from independent sources ( observable inputs ) ; and ( 2 ) an entity 's own assumptions about market participant assumptions developed based on the best information available in the circumstances ( unobservable inputs ) . the fair value hierarchy consists of three broad levels , which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities ( level 1 ) and the lowest priority to unobservable inputs ( level 3 ) . the three levels of the fair value hierarchy are described below : level 1 level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities . level 2 level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets ; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions ( less active markets ) ; or model-derived valuations in which significant inputs are observable or can be derived principally from , or corroborated by , observable market data . level 3 level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities . recent accounting pronouncements in june 2014 , the financial accounting standards board issued accounting standards update no . 2014-10 , which eliminated certain financial reporting requirements of companies previously identified as `` development stage entities `` ( topic 915 ) . the amendments in this asu simplify accounting guidance by removing all incremental financial reporting requirements for development stage entities . the amendments also reduce data maintenance and , for those entities subject to audit , audit costs by eliminating the requirement for development stage entities to present inception-to-date information in the statements of income , cash flows , and shareholder equity . early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity 's financial statements have not yet been issued ( public business entities ) or made available for issuance ( other entities ) . upon adoption , entities will no longer present or disclose any information required by topic 915. the company has adopted this standard . in may 2014 , fasb issued accounting standards update ( asu ) no . 2014-09 , revenue from contracts with customers . the revenue recognition standard affects all entities that have contracts with customers , except for certain items . the new revenue recognition standard eliminates the transaction-and industry-specific revenue recognition guidance under current gaap and replaces it with a principle-based approach for determining revenue recognition . public entities are required to adopt the revenue recognition standard for reporting periods beginning after december 15 , 2016 , and interim and annual reporting periods thereafter . early adoption is not permitted for public entities . the company has reviewed the applicable asu and has not , at the current time , quantified the effects of this pronouncement , however it believes that there will be no material effect on the consolidated financial statements . in june 2014 , fasb issued accounting standards update ( asu ) no . 2014-12 compensation — stock compensation ( topic 718 ) , accounting for share-based payments when the terms of an award provide that a performance target could be achieved after the requisite service period . a performance target in a share-based payment that affects vesting and that could be achieved after the requisite service period should be accounted for as a performance condition under accounting standards codification ( asc ) 718 , compensation — stock compensation . as a result , the target is not reflected in the estimation of the award 's grant date fair value . compensation cost would be recognized over the required service period , if it is probable that the performance condition will be achieved . the guidance is effective for annual periods beginning after 15 december 2015 and interim periods within those annual periods . early adoption is permitted . management has reviewed the asu and believes that they currently account for these awards in a manner consistent with the new guidance , therefore there is no anticipation of any effect to the consolidated financial statements . 13 in august 2014 , fasb issued accounting standards update ( asu ) no . 2014-15 preparation of financial statements – going concern ( subtopic 205-40 ) , disclosure of uncertainties about an entity 's ability to continue as a going concern . under generally accepted accounting principles ( gaap ) , continuation of a reporting entity as a going concern is presumed as the basis for preparing financial statements unless and until the entity 's liquidation becomes imminent . preparation of financial statements under this presumption is commonly referred to as the going concern basis of accounting . if and when an entity 's liquidation becomes imminent , financial statements should be prepared under the liquidation basis of accounting in accordance with subtopic 205-30 , presentation of financial statements—liquidation basis of accounting . even when an entity 's

cash flows replace_table_token_4_th cash flows from operating activities we have not generated positive cash flows from operating activities . for the year ended november 30 , 2014 , net cash flows used in operating activities was $ 78,901 consisting of a net loss of $ 90,951 and was offset by an increase in accounts payable of $ 12,050. for the year ended november 30 , 2013 , net cash flows used in operating activities was $ 36,056 consisting of a net loss of $ 39,975 and was offset by an increase in accounts payable of $ 3,919. cash flows from investing activities since inception ( april 30 , 2012 ) , we have not used any cash for investing activities . cash flows from financing activities we have financed our operations from the issuance of equity . for the year ended november 30 , 2014 , we generated $ 64,999 from financing activities as proceeds from the issuance of 250,000 shares of our common stock during november 2014 for gross proceeds of $ 25,000 and proceeds from the short-term loans of $ 39,999 from related parties . for the year ended november 30 , 2013 , we generated $ 42,500 from financing activities as proceeds from the issuance of 5,940,000 shares of our common stock during january 2013 for gross proceeds of $ 9,000 and our public offering of which closed on july 8 , 2013 , whereby we issued 22,110,000 shares of common stock for gross proceedsof $ 33,500 .


 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 replace_table_token_4_th cash flows from operating activities we have not generated positive cash flows from operating activities . for the year ended november 30 , 2014 , net cash flows used in operating activities was $ 78,901 consisting of a net loss of $ 90,951 and was offset by an increase in accounts payable of $ 12,050. for the year ended november 30 , 2013 , net cash flows used in operating activities was $ 36,056 consisting of a net loss of $ 39,975 and was offset by an increase in accounts payable of $ 3,919. cash flows from investing activities since inception ( april 30 , 2012 ) , we have not used any cash for investing activities . cash flows from financing activities we have financed our operations from the issuance of equity . for the year ended november 30 , 2014 , we generated $ 64,999 from financing activities as proceeds from the issuance of 250,000 shares of our common stock during november 2014 for gross proceeds of $ 25,000 and proceeds from the short-term loans of $ 39,999 from related parties . for the year ended november 30 , 2013 , we generated $ 42,500 from financing activities as proceeds from the issuance of 5,940,000 shares of our common stock during january 2013 for gross proceeds of $ 9,000 and our public offering of which closed on july 8 , 2013 , whereby we issued 22,110,000 shares of common stock for gross proceedsof $ 33,500 .
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 Suspicious Activity Report : story_separator_special_tag style= `` margin-bottom : 3pt ; font-size : 10pt ; font-family : 'times new roman ' , times , serif ; text-align : justify ; margin-top : 3pt `` > we follow asc 820 , `` fair value measurements and disclosures `` , which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability ( an exit price ) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date . asc 820 also establishes a fair value hierarchy that distinguishes between : ( 1 ) market participant assumptions developed based on market data obtained from independent sources ( observable inputs ) ; and ( 2 ) an entity 's own assumptions about market participant assumptions developed based on the best information available in the circumstances ( unobservable inputs ) . the fair value hierarchy consists of three broad levels , which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities ( level 1 ) and the lowest priority to unobservable inputs ( level 3 ) . the three levels of the fair value hierarchy are described below : level 1 level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities . level 2 level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets ; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions ( less active markets ) ; or model-derived valuations in which significant inputs are observable or can be derived principally from , or corroborated by , observable market data . level 3 level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities . recent accounting pronouncements in june 2014 , the financial accounting standards board issued accounting standards update no . 2014-10 , which eliminated certain financial reporting requirements of companies previously identified as `` development stage entities `` ( topic 915 ) . the amendments in this asu simplify accounting guidance by removing all incremental financial reporting requirements for development stage entities . the amendments also reduce data maintenance and , for those entities subject to audit , audit costs by eliminating the requirement for development stage entities to present inception-to-date information in the statements of income , cash flows , and shareholder equity . early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity 's financial statements have not yet been issued ( public business entities ) or made available for issuance ( other entities ) . upon adoption , entities will no longer present or disclose any information required by topic 915. the company has adopted this standard . in may 2014 , fasb issued accounting standards update ( asu ) no . 2014-09 , revenue from contracts with customers . the revenue recognition standard affects all entities that have contracts with customers , except for certain items . the new revenue recognition standard eliminates the transaction-and industry-specific revenue recognition guidance under current gaap and replaces it with a principle-based approach for determining revenue recognition . public entities are required to adopt the revenue recognition standard for reporting periods beginning after december 15 , 2016 , and interim and annual reporting periods thereafter . early adoption is not permitted for public entities . the company has reviewed the applicable asu and has not , at the current time , quantified the effects of this pronouncement , however it believes that there will be no material effect on the consolidated financial statements . in june 2014 , fasb issued accounting standards update ( asu ) no . 2014-12 compensation — stock compensation ( topic 718 ) , accounting for share-based payments when the terms of an award provide that a performance target could be achieved after the requisite service period . a performance target in a share-based payment that affects vesting and that could be achieved after the requisite service period should be accounted for as a performance condition under accounting standards codification ( asc ) 718 , compensation — stock compensation . as a result , the target is not reflected in the estimation of the award 's grant date fair value . compensation cost would be recognized over the required service period , if it is probable that the performance condition will be achieved . the guidance is effective for annual periods beginning after 15 december 2015 and interim periods within those annual periods . early adoption is permitted . management has reviewed the asu and believes that they currently account for these awards in a manner consistent with the new guidance , therefore there is no anticipation of any effect to the consolidated financial statements . 13 in august 2014 , fasb issued accounting standards update ( asu ) no . 2014-15 preparation of financial statements – going concern ( subtopic 205-40 ) , disclosure of uncertainties about an entity 's ability to continue as a going concern . under generally accepted accounting principles ( gaap ) , continuation of a reporting entity as a going concern is presumed as the basis for preparing financial statements unless and until the entity 's liquidation becomes imminent . preparation of financial statements under this presumption is commonly referred to as the going concern basis of accounting . if and when an entity 's liquidation becomes imminent , financial statements should be prepared under the liquidation basis of accounting in accordance with subtopic 205-30 , presentation of financial statements—liquidation basis of accounting . even when an entity 's story_separator_special_tag story_separator_special_tag style= `` margin-bottom : 3pt ; font-size : 10pt ; font-family : 'times new roman ' , times , serif ; text-align : justify ; margin-top : 3pt `` > we follow asc 820 , `` fair value measurements and disclosures `` , which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability ( an exit price ) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date . asc 820 also establishes a fair value hierarchy that distinguishes between : ( 1 ) market participant assumptions developed based on market data obtained from independent sources ( observable inputs ) ; and ( 2 ) an entity 's own assumptions about market participant assumptions developed based on the best information available in the circumstances ( unobservable inputs ) . the fair value hierarchy consists of three broad levels , which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities ( level 1 ) and the lowest priority to unobservable inputs ( level 3 ) . the three levels of the fair value hierarchy are described below : level 1 level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities . level 2 level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets ; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions ( less active markets ) ; or model-derived valuations in which significant inputs are observable or can be derived principally from , or corroborated by , observable market data . level 3 level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities . recent accounting pronouncements in june 2014 , the financial accounting standards board issued accounting standards update no . 2014-10 , which eliminated certain financial reporting requirements of companies previously identified as `` development stage entities `` ( topic 915 ) . the amendments in this asu simplify accounting guidance by removing all incremental financial reporting requirements for development stage entities . the amendments also reduce data maintenance and , for those entities subject to audit , audit costs by eliminating the requirement for development stage entities to present inception-to-date information in the statements of income , cash flows , and shareholder equity . early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity 's financial statements have not yet been issued ( public business entities ) or made available for issuance ( other entities ) . upon adoption , entities will no longer present or disclose any information required by topic 915. the company has adopted this standard . in may 2014 , fasb issued accounting standards update ( asu ) no . 2014-09 , revenue from contracts with customers . the revenue recognition standard affects all entities that have contracts with customers , except for certain items . the new revenue recognition standard eliminates the transaction-and industry-specific revenue recognition guidance under current gaap and replaces it with a principle-based approach for determining revenue recognition . public entities are required to adopt the revenue recognition standard for reporting periods beginning after december 15 , 2016 , and interim and annual reporting periods thereafter . early adoption is not permitted for public entities . the company has reviewed the applicable asu and has not , at the current time , quantified the effects of this pronouncement , however it believes that there will be no material effect on the consolidated financial statements . in june 2014 , fasb issued accounting standards update ( asu ) no . 2014-12 compensation — stock compensation ( topic 718 ) , accounting for share-based payments when the terms of an award provide that a performance target could be achieved after the requisite service period . a performance target in a share-based payment that affects vesting and that could be achieved after the requisite service period should be accounted for as a performance condition under accounting standards codification ( asc ) 718 , compensation — stock compensation . as a result , the target is not reflected in the estimation of the award 's grant date fair value . compensation cost would be recognized over the required service period , if it is probable that the performance condition will be achieved . the guidance is effective for annual periods beginning after 15 december 2015 and interim periods within those annual periods . early adoption is permitted . management has reviewed the asu and believes that they currently account for these awards in a manner consistent with the new guidance , therefore there is no anticipation of any effect to the consolidated financial statements . 13 in august 2014 , fasb issued accounting standards update ( asu ) no . 2014-15 preparation of financial statements – going concern ( subtopic 205-40 ) , disclosure of uncertainties about an entity 's ability to continue as a going concern . under generally accepted accounting principles ( gaap ) , continuation of a reporting entity as a going concern is presumed as the basis for preparing financial statements unless and until the entity 's liquidation becomes imminent . preparation of financial statements under this presumption is commonly referred to as the going concern basis of accounting . if and when an entity 's liquidation becomes imminent , financial statements should be prepared under the liquidation basis of accounting in accordance with subtopic 205-30 , presentation of financial statements—liquidation basis of accounting . even when an entity 's

