pension settlements are recognized when cash payments exceed the sum of the service and interest cost components of net periodic pension cost of the plan for the fiscal year . the participant 's vested benefit is considered fully settled upon cash payment of the lump sum . we recognized $ 5.5 ( $ 3.6 after-tax , or $ .02 per share ) and $ 12.4 ( $ 7.8 after-tax , or $ .04 per share ) of settlement charges in 2014 and 2013 , respectively . goodwill and intangible asset impairment charge in july 2012 , we acquired a controlling interest in the outstanding shares of indura s.a. , a latin american industrial gases company . in connection with this acquisition , we recorded $ 626.2 of goodwill , which was incorporated into the latin american reporting unit of our merchant gases segment . during the fourth quarter of 2014 , we concluded that the goodwill and indefinite-lived intangible assets ( primarily acquired trade names ) associated with this reporting unit were impaired . the indura business continues to be profitable ; however , recent economic conditions in latin america , including the impact of tax legislation in chile , have been less favorable due to increasing inflation , a decline in chilean manufacturing growth , and weaker export demand for many commodities . as a result , we concluded in the fourth quarter that this business will not grow at the rate we anticipated , and we lowered our growth projections . we recorded a noncash impairment charge of $ 310.1 ( $ 275.1 attributable to air products , after-tax or $ 1.27 per share ) for the latin america reporting unit . refer to the critical accounting policies and estimates section below and note 9 , goodwill , and note 10 , intangible assets , to the consolidated financial statements for additional details . 24 business combinations 2013 business combinations we completed three acquisitions in 2013. the acquisitions were accounted for as business combinations , and their results of operations were consolidated within their respective segments after the acquisition dates . the aggregate purchase price , net of cash acquired , for these acquisitions was $ 233 . 2012 business combinations indura s.a. in july 2012 , we acquired a 64.8 % controlling equity interest in the outstanding shares of indura s.a. following the acquisition date , 100 % of the indura s.a. results are consolidated in our financial statements within the merchant gases business segment . the portion of the business that is not owned by the company is recorded as noncontrolling interests . we paid cash consideration in chilean pesos ( clp ) of 345.5 billion ( $ 690 ) and assumed debt of clp113.8 billion ( $ 227 ) for these interests . as of 30 september 2014 , we hold a 67.3 % interest . da nanomaterials llc on 2 april 2012 , we closed on the acquisition agreement with e.i . dupont de nemours and co. , inc. to acquire their 50 % interest in our joint venture , da nanomaterials . beginning in the third quarter of 2012 , the results of da nanomaterials were consolidated within our electronics and performance materials business segment . prior to the acquisition date , we accounted for our 50 % interest in da nanomaterials as an equity-method investment . the year ended 30 september 2012 included a gain of $ 85.9 ( $ 54.6 after-tax , or $ .25 per share ) as a result of revaluing our previously held equity interest to fair market value as of the acquisition date . refer to note 5 , business combinations , to the consolidated financial statements for additional details on these transactions . customer bankruptcy as a result of events which occurred during the fourth quarter of 2012 , we recognized a charge of $ 9.8 ( $ 6.1 after-tax , or $ .03 per share ) primarily related to the write-off of on-site assets due to a customer bankruptcy and mill shutdown . the customer , which primarily received products from the tonnage gases segment , filed for bankruptcy in may 2012 and announced the mill shutdown in august 2012. advisory costs during the fourth quarter of 2013 , we incurred legal and other advisory fees of $ 10.1 ( $ 6.4 after-tax , or $ .03 per share ) in connection with our response to the rapid acquisition of a large position in shares of our common stock by pershing square capital management llc and its affiliates ( pershing square ) . these fees , which are reflected on the consolidated income statements as advisory costs ,  include costs incurred before and after pershing square 's disclosure of its holdings and cover advisory services related to the adoption of the shareholders rights plan , preparation for a potential proxy solicitation campaign , and entering into an agreement with pershing square . other income ( expense ) , net items recorded to other income ( expense ) , net arise from transactions and events not directly related to our principal income earning activities . the detail of other income ( expense ) , net is presented in note 23 , supplemental information , to the consolidated financial statements . 2014 vs. 2013 other income ( expense ) , net of $ 52.8 decreased $ 17.4 , primarily due to higher gains from the sale of a number of small assets and investments , higher government grants , and a favorable commercial contract settlement in the prior year . otherwise , no individual items were significant in comparison to the prior year . story_separator_special_tag in asia , sales increased 4 % due to higher volumes of 5 % , partially offset by lower pricing of 1 % . volumes increased with higher liquid oxygen , nitrogen , and argon volumes across the region , partially offset by lower helium volumes . pricing decreased as higher helium pricing was more than offset by lower pricing in liquid oxygen , nitrogen , and argon , particularly in china , driven in part by a higher mix of wholesale customers . in latin america , sales decreased 8 % , as higher volumes of 1 % , and higher pricing of 2 % was more than offset by unfavorable currency impacts of 11 % from the brazilian real and chilean peso . volumes increased in brazil and were only modestly higher in chile as the economy slowed . operating income decreased 1 % , primarily due to higher operating costs of $ 25 , prior year gains from sales of assets and investments of $ 10 , and lower price recovery of power and fuel costs of $ 3 , partially offset by higher volumes of $ 31. operating margin decreased 80 basis points ( bp ) from prior year , primarily due to higher power and fuel costs . merchant gases equity affiliates ' income of $ 140.1 decreased $ 4.9 , primarily from unfavorable currency impacts in mexico , south africa , and india and lower oilfield services volume in mexico . 2013 vs. 2012 underlying sales increased 1 % due to higher pricing of 1 % . the acquisition of indura s.a. had a favorable impact on sales of 11 % . in the u.s. and canada , sales increased 5 % , with volumes up 2 % and price up 3 % . volumes increased primarily due to higher liquid oxygen and liquid nitrogen , partially offset by helium supply limitations . in europe , sales decreased 3 % , with volumes down 3 % primarily due to overall economic weakness in the region . in asia , sales increased 3 % due to higher volumes of 2 % and favorable currency of 2 % , partially offset by lower pricing of 1 % . volumes increased primarily due to higher liquid oxygen and liquid nitrogen volumes . operating income increased 6 % , primarily due to higher acquisitions of $ 48 and lower operating costs of $ 13 , partially offset by lower price recovery of power and fuel costs of $ 25 and lower volumes of $ 10. the lower operating costs included the impact from the prior year cost reduction plan in europe , partially offset by higher pension costs . 27 operating income in 2013 also included $ 10 for gains from sales of assets and investments . operating margin decreased 100 bp , primarily due to the impact of the indura s.a. acquisition and higher power and fuel costs . merchant gases equity affiliates ' income of $ 145.0 increased $ 7.9 , primarily as a result of improved performance in our mexican equity affiliate . tonnage gases replace_table_token_8_th 2014 vs. 2013 volumes decreased 7 % , as strong demand in the united states gulf coast hydrogen system was more than offset by lower volumes in latin america and the exit from our pui business . the lower pui volumes decreased sales by 4 % . as of the end of the first quarter of 2014 , our exit from the pui business was complete . higher energy contractual cost pass-through to customers increased sales by 3 % . currency favorably impacted sales by 1 % . operating income decreased primarily due to higher costs of $ 22 , including maintenance , and lower volumes of $ 9. operating margin decreased 50 bp from prior year , primarily due to the higher maintenance costs and higher pass-through of energy costs . 2013 vs. 2012 volumes decreased 1 % , as the impact from implementation of our previous decision to exit the pui business was partially offset by the impact of new plants . higher energy and raw material contractual cost pass-through to customers increased sales by 6 % . currency favorably impacted sales by 1 % . operating income increased as higher volumes of $ 22 and favorable currency of $ 3 were partially offset by higher costs of $ 21 , including higher maintenance and pension costs . operating margin decreased 80 bp , primarily due to the higher energy cost pass-through and higher costs , partially offset by the higher volumes from new plants . electronics and performance materials replace_table_token_9_th 28 2014 vs. 2013 sales increased 9 % , as higher volumes of 9 % and favorable currency of 1 % were partially offset by lower pricing of 1 % . electronics sales increased 8 % , as higher delivery systems equipment sales and materials volumes of 8 % and favorable currency of 1 % were partially offset by lower pricing of 1 % . performance materials sales increased 10 % , as higher volumes of 11 % were partially offset by lower pricing of 1 % . the higher volumes were across all product lines and major regions . the lower pricing was primarily due to unfavorable mix impacts . operating income of $ 425.3 increased 32 % , or $ 104.0 , primarily from higher volumes of $ 93 , lower operating costs of $ 31 , and favorable currency impacts of $ 5 , partially offset by unfavorable price and mix impacts of $ 26. operating margin of 17.4 % increased 310 bp , primarily due to improved loading and leverage from the higher volumes and improved cost performance , partially offset by the unfavorable pricing impacts . 2013 vs. 2012 sales decreased 3 % , as lower volumes of 4 % and lower pricing of 1 % were partially offset by acquisitions of 2 % . electronics sales decreased 8 % ,

liquidity and capital resources we maintained a strong financial position throughout 2014. we continue to have consistent access to commercial paper markets , and cash flows from operations and financing activities are expected to meet liquidity needs for the foreseeable future . as of 30 september 2014 , we had $ 330.3 of foreign cash and cash items compared to a total amount of cash and cash items of $ 336.6. if the foreign cash and cash items are needed for operations in the u.s. or we otherwise elect to repatriate the funds , we may be required to accrue and pay u.s. taxes on a significant portion of these amounts . however , since we have significant current investment plans outside the u.s. , it is our intent to permanently reinvest the majority of our foreign cash and cash items outside the u.s. current financing alternatives do not require the repatriation of foreign funds . our cash flows from operating , investing , and financing activities of continuing operations , as reflected in the consolidated statements of cash flows , are summarized in the following table : replace_table_token_16_th operating activities for the year ended 2014 , cash provided by operating activities was $ 2,186.4. income from continuing operations of $ 987.1 reflected the goodwill and intangible asset impairment charge of $ 310.1. income from continuing operations is adjusted for other noncash items that include depreciation and amortization , undistributed earnings of equity affiliates , share-based compensation expense , and noncurrent capital lease receivables . other adjustments included a source of cash of $ 143.2 for pension and other postretirement expense , partially offset by a use of cash of $ 78.2 for pension contributions . the working capital accounts were a use of cash of $ 246.5. inventory was a use of cash of $ 23.5 primarily due to the timing of helium purchases from the u.s. bureau of land management .


 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.
     ```liquidity and capital resources we maintained a strong financial position throughout 2014. we continue to have consistent access to commercial paper markets , and cash flows from operations and financing activities are expected to meet liquidity needs for the foreseeable future . as of 30 september 2014 , we had $ 330.3 of foreign cash and cash items compared to a total amount of cash and cash items of $ 336.6. if the foreign cash and cash items are needed for operations in the u.s. or we otherwise elect to repatriate the funds , we may be required to accrue and pay u.s. taxes on a significant portion of these amounts . however , since we have significant current investment plans outside the u.s. , it is our intent to permanently reinvest the majority of our foreign cash and cash items outside the u.s. current financing alternatives do not require the repatriation of foreign funds . our cash flows from operating , investing , and financing activities of continuing operations , as reflected in the consolidated statements of cash flows , are summarized in the following table : replace_table_token_16_th operating activities for the year ended 2014 , cash provided by operating activities was $ 2,186.4. income from continuing operations of $ 987.1 reflected the goodwill and intangible asset impairment charge of $ 310.1. income from continuing operations is adjusted for other noncash items that include depreciation and amortization , undistributed earnings of equity affiliates , share-based compensation expense , and noncurrent capital lease receivables . other adjustments included a source of cash of $ 143.2 for pension and other postretirement expense , partially offset by a use of cash of $ 78.2 for pension contributions . the working capital accounts were a use of cash of $ 246.5. inventory was a use of cash of $ 23.5 primarily due to the timing of helium purchases from the u.s. bureau of land management .
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 Suspicious Activity Report : pension settlements are recognized when cash payments exceed the sum of the service and interest cost components of net periodic pension cost of the plan for the fiscal year . the participant 's vested benefit is considered fully settled upon cash payment of the lump sum . we recognized $ 5.5 ( $ 3.6 after-tax , or $ .02 per share ) and $ 12.4 ( $ 7.8 after-tax , or $ .04 per share ) of settlement charges in 2014 and 2013 , respectively . goodwill and intangible asset impairment charge in july 2012 , we acquired a controlling interest in the outstanding shares of indura s.a. , a latin american industrial gases company . in connection with this acquisition , we recorded $ 626.2 of goodwill , which was incorporated into the latin american reporting unit of our merchant gases segment . during the fourth quarter of 2014 , we concluded that the goodwill and indefinite-lived intangible assets ( primarily acquired trade names ) associated with this reporting unit were impaired . the indura business continues to be profitable ; however , recent economic conditions in latin america , including the impact of tax legislation in chile , have been less favorable due to increasing inflation , a decline in chilean manufacturing growth , and weaker export demand for many commodities . as a result , we concluded in the fourth quarter that this business will not grow at the rate we anticipated , and we lowered our growth projections . we recorded a noncash impairment charge of $ 310.1 ( $ 275.1 attributable to air products , after-tax or $ 1.27 per share ) for the latin america reporting unit . refer to the critical accounting policies and estimates section below and note 9 , goodwill , and note 10 , intangible assets , to the consolidated financial statements for additional details . 24 business combinations 2013 business combinations we completed three acquisitions in 2013. the acquisitions were accounted for as business combinations , and their results of operations were consolidated within their respective segments after the acquisition dates . the aggregate purchase price , net of cash acquired , for these acquisitions was $ 233 . 2012 business combinations indura s.a. in july 2012 , we acquired a 64.8 % controlling equity interest in the outstanding shares of indura s.a. following the acquisition date , 100 % of the indura s.a. results are consolidated in our financial statements within the merchant gases business segment . the portion of the business that is not owned by the company is recorded as noncontrolling interests . we paid cash consideration in chilean pesos ( clp ) of 345.5 billion ( $ 690 ) and assumed debt of clp113.8 billion ( $ 227 ) for these interests . as of 30 september 2014 , we hold a 67.3 % interest . da nanomaterials llc on 2 april 2012 , we closed on the acquisition agreement with e.i . dupont de nemours and co. , inc. to acquire their 50 % interest in our joint venture , da nanomaterials . beginning in the third quarter of 2012 , the results of da nanomaterials were consolidated within our electronics and performance materials business segment . prior to the acquisition date , we accounted for our 50 % interest in da nanomaterials as an equity-method investment . the year ended 30 september 2012 included a gain of $ 85.9 ( $ 54.6 after-tax , or $ .25 per share ) as a result of revaluing our previously held equity interest to fair market value as of the acquisition date . refer to note 5 , business combinations , to the consolidated financial statements for additional details on these transactions . customer bankruptcy as a result of events which occurred during the fourth quarter of 2012 , we recognized a charge of $ 9.8 ( $ 6.1 after-tax , or $ .03 per share ) primarily related to the write-off of on-site assets due to a customer bankruptcy and mill shutdown . the customer , which primarily received products from the tonnage gases segment , filed for bankruptcy in may 2012 and announced the mill shutdown in august 2012. advisory costs during the fourth quarter of 2013 , we incurred legal and other advisory fees of $ 10.1 ( $ 6.4 after-tax , or $ .03 per share ) in connection with our response to the rapid acquisition of a large position in shares of our common stock by pershing square capital management llc and its affiliates ( pershing square ) . these fees , which are reflected on the consolidated income statements as advisory costs ,  include costs incurred before and after pershing square 's disclosure of its holdings and cover advisory services related to the adoption of the shareholders rights plan , preparation for a potential proxy solicitation campaign , and entering into an agreement with pershing square . other income ( expense ) , net items recorded to other income ( expense ) , net arise from transactions and events not directly related to our principal income earning activities . the detail of other income ( expense ) , net is presented in note 23 , supplemental information , to the consolidated financial statements . 2014 vs. 2013 other income ( expense ) , net of $ 52.8 decreased $ 17.4 , primarily due to higher gains from the sale of a number of small assets and investments , higher government grants , and a favorable commercial contract settlement in the prior year . otherwise , no individual items were significant in comparison to the prior year . story_separator_special_tag in asia , sales increased 4 % due to higher volumes of 5 % , partially offset by lower pricing of 1 % . volumes increased with higher liquid oxygen , nitrogen , and argon volumes across the region , partially offset by lower helium volumes . pricing decreased as higher helium pricing was more than offset by lower pricing in liquid oxygen , nitrogen , and argon , particularly in china , driven in part by a higher mix of wholesale customers . in latin america , sales decreased 8 % , as higher volumes of 1 % , and higher pricing of 2 % was more than offset by unfavorable currency impacts of 11 % from the brazilian real and chilean peso . volumes increased in brazil and were only modestly higher in chile as the economy slowed . operating income decreased 1 % , primarily due to higher operating costs of $ 25 , prior year gains from sales of assets and investments of $ 10 , and lower price recovery of power and fuel costs of $ 3 , partially offset by higher volumes of $ 31. operating margin decreased 80 basis points ( bp ) from prior year , primarily due to higher power and fuel costs . merchant gases equity affiliates ' income of $ 140.1 decreased $ 4.9 , primarily from unfavorable currency impacts in mexico , south africa , and india and lower oilfield services volume in mexico . 2013 vs. 2012 underlying sales increased 1 % due to higher pricing of 1 % . the acquisition of indura s.a. had a favorable impact on sales of 11 % . in the u.s. and canada , sales increased 5 % , with volumes up 2 % and price up 3 % . volumes increased primarily due to higher liquid oxygen and liquid nitrogen , partially offset by helium supply limitations . in europe , sales decreased 3 % , with volumes down 3 % primarily due to overall economic weakness in the region . in asia , sales increased 3 % due to higher volumes of 2 % and favorable currency of 2 % , partially offset by lower pricing of 1 % . volumes increased primarily due to higher liquid oxygen and liquid nitrogen volumes . operating income increased 6 % , primarily due to higher acquisitions of $ 48 and lower operating costs of $ 13 , partially offset by lower price recovery of power and fuel costs of $ 25 and lower volumes of $ 10. the lower operating costs included the impact from the prior year cost reduction plan in europe , partially offset by higher pension costs . 27 operating income in 2013 also included $ 10 for gains from sales of assets and investments . operating margin decreased 100 bp , primarily due to the impact of the indura s.a. acquisition and higher power and fuel costs . merchant gases equity affiliates ' income of $ 145.0 increased $ 7.9 , primarily as a result of improved performance in our mexican equity affiliate . tonnage gases replace_table_token_8_th 2014 vs. 2013 volumes decreased 7 % , as strong demand in the united states gulf coast hydrogen system was more than offset by lower volumes in latin america and the exit from our pui business . the lower pui volumes decreased sales by 4 % . as of the end of the first quarter of 2014 , our exit from the pui business was complete . higher energy contractual cost pass-through to customers increased sales by 3 % . currency favorably impacted sales by 1 % . operating income decreased primarily due to higher costs of $ 22 , including maintenance , and lower volumes of $ 9. operating margin decreased 50 bp from prior year , primarily due to the higher maintenance costs and higher pass-through of energy costs . 2013 vs. 2012 volumes decreased 1 % , as the impact from implementation of our previous decision to exit the pui business was partially offset by the impact of new plants . higher energy and raw material contractual cost pass-through to customers increased sales by 6 % . currency favorably impacted sales by 1 % . operating income increased as higher volumes of $ 22 and favorable currency of $ 3 were partially offset by higher costs of $ 21 , including higher maintenance and pension costs . operating margin decreased 80 bp , primarily due to the higher energy cost pass-through and higher costs , partially offset by the higher volumes from new plants . electronics and performance materials replace_table_token_9_th 28 2014 vs. 2013 sales increased 9 % , as higher volumes of 9 % and favorable currency of 1 % were partially offset by lower pricing of 1 % . electronics sales increased 8 % , as higher delivery systems equipment sales and materials volumes of 8 % and favorable currency of 1 % were partially offset by lower pricing of 1 % . performance materials sales increased 10 % , as higher volumes of 11 % were partially offset by lower pricing of 1 % . the higher volumes were across all product lines and major regions . the lower pricing was primarily due to unfavorable mix impacts . operating income of $ 425.3 increased 32 % , or $ 104.0 , primarily from higher volumes of $ 93 , lower operating costs of $ 31 , and favorable currency impacts of $ 5 , partially offset by unfavorable price and mix impacts of $ 26. operating margin of 17.4 % increased 310 bp , primarily due to improved loading and leverage from the higher volumes and improved cost performance , partially offset by the unfavorable pricing impacts . 2013 vs. 2012 sales decreased 3 % , as lower volumes of 4 % and lower pricing of 1 % were partially offset by acquisitions of 2 % . electronics sales decreased 8 % ,

