” see note 22 of the notes to consolidated financial statements included in this report for further information on this change in our segment alignment and for more information about our segments . to conform to the new alignment of our segments , we have revised our prior period segment disclosures . how we assess our business performance we closely monitor the primary drivers of pretax operating income , which consist of the following : net interest income we track the spread between the interest income earned on our finance receivables and the interest expense incurred on our debt , and continually monitor the components of our yield and our cost of funds . net credit losses the credit quality of our loans is driven by our long-standing underwriting philosophy , which takes into account the prospective customer 's household budget , and his or her willingness and capacity to repay the proposed loan . we closely analyze credit performance because the profitability of our loan portfolio is directly connected to net credit losses . we define net credit losses as gross charge-offs minus recoveries in the portfolio . additionally , because delinquencies are an early indicator of future net credit losses , we analyze delinquency trends , adjusting for seasonality , to determine whether or not our loans are performing in line with our original estimates . we also monitor recovery rates because of their contribution to the reduction in the severity of our charge-offs . operating expenses we assess our operational efficiency using various metrics and conduct extensive analysis to determine whether fluctuations in cost and expense levels indicate operational trends that need to be addressed . our operating expense analysis also includes a review of origination and servicing costs to assist us in managing overall profitability . because loan volume and portfolio size determine the magnitude of the impact of each of the above factors on our earnings , we also closely monitor origination volume and annual percentage rate . 46 recent developments and outlook initial stockholder share sales on november 7 , 2017 , we entered into an underwriting agreement among the company , the initial stockholder and morgan stanley & co. llc ( the “ underwriter ” ) , for the sale by the initial stockholder of 10,000,000 shares of the company 's common stock , par value $ 0.01 per share ( the “ common stock ” ) , plus an option for the underwriter to purchase up to an additional 1,500,000 shares of common stock within 30 days after the date of the underwriting agreement . the shares sold by the initial stockholder were beneficially owned by fortress . the company did not receive any proceeds from the sale of the shares by the initial stockholder . the transaction closed on november 10 , 2017 and the underwriter purchased 1,000,000 shares under its over-allotment option on december 7 , 2017. on december 13 , 2017 , we entered into an underwriting agreement among the company , the initial stockholder and the underwriter , for the sale by the initial stockholder of 7,500,000 additional shares of the company 's common stock , par value $ 0.01 per share . the shares sold by the initial stockholder were beneficially owned by fortress . the company did not receive any proceeds from the sale of the shares by the initial stockholder . the transaction closed on december 18 , 2017. at december 31 , 2017 , the initial stockholder owned approximately 44 % of omh 's common stock . the initial stockholder is owned primarily by a private equity fund managed by an affiliate of fortress . on december 27 , 2017 , softbank acquired fortress and fortress now operates within softbank as an independent business headquartered in new york . there can be no assurance that the initial stockholder will not offer or sell in the future any of its remaining shares beneficially owned by american international group and its affiliates . apollo-värde transaction on january 3 , 2018 , the apollo-värde group entered into a share purchase agreement with the initial stockholder and the company to acquire from the initial stockholder 54,937,500 shares ( representing approximately 40.6 % of the outstanding shares of our common stock as of such date ) , representing the entire holdings of our stock beneficially owned by fortress . the apollo-värde transaction is expected to close in the second quarter of 2018 and is subject to regulatory approvals and other customary closing conditions . the share purchase agreement is filed as exhibit 10.1 to our current report on form 8-k filed with the sec on january 4 , 2018 , and such current report on form 8-k , including exhibit 10.1 thereto , is incorporated by reference herein in its entirety . upon closing of the apollo-värde transaction , we expect to enter into an amended and restated stockholders ' agreement , the expected terms of which are described in such current report on form 8-k. further , upon closing of the apollo-värde transaction , we expect to recognize non-cash incentive compensation expense of approximately $ 108 million along with a capital contribution offset such that the overall impact to our shareholders ' equity will be neutral . see note 24 of the notes to consolidated financial statements included in this report for further information . sfc 's medium-term note issuances 6.125 % sfc notes on may 15 , 2017 , sfc issued $ 500 million aggregate principal amount of 6.125 % senior notes due 2022 ( the “ 2022 sfc notes ” ) under an indenture dated as of december 3 , 2014 ( the “ sfc base indenture ” ) , as supplemented by a third supplemental indenture , dated as of may 15 , 2017 ( the “ sfc third supplemental indenture ” ) , pursuant to which omh provided a guarantee of the 2022 sfc notes on an unsecured basis . story_separator_special_tag interest income on finance receivables held for sale increased $ 14 million primarily due to ( i ) the transfer of $ 608 million of our personal loans to held for sale on september 30 , 2015 , which were sold in the lendmark sale on may 2 , 2016 , and ( ii ) the transfers of $ 307 million of real estate loans to finance receivables held for sale during 2016 , which were sold in the august 2016 real estate loan sale and december 2016 real estate loan sale . interest expense increased $ 141 million in 2016 when compared to 2015 due to the net of the following : average debt increased primarily due to ( i ) debt acquired in the onemain acquisition and ( ii ) net unsecured debt issued during the 2016 period . this increase was partially offset by ( i ) the elimination of the debt associated with the springcastle interests sale and ( ii ) net repayments under our conduit facilities . see notes 12 and 13 of the notes to consolidated financial statements included in this report for further information on our long-term debt , consumer loan securitization transactions , and our conduit facilities . weighted average interest rate on our debt decreased primarily due to ( i ) debt acquired from the onemain acquisition , which generally has a lower weighted average interest rate relative to sfc 's weighted average interest 52 rate , and ( ii ) the repurchase of $ 600 million unsecured notes , which had a higher interest rate relative to our other indebtedness , in connection with sfc 's offering of the 8.25 % sfc notes , as defined in “ liquidity and capital resources ” included in this report . the decrease was partially offset by ( i ) sfc 's offering of the 8.25 % sfc notes in april of 2016 and ( ii ) the elimination of debt associated with the springcastle interests sale , which generally had a lower interest rate relative to our other indebtedness . provision for finance receivable losses increased $ 216 million in 2016 when compared to 2015 primarily due to ( i ) provision for finance receivable losses of $ 229 million resulting from the onemain acquisition , which reflected net charge-offs of $ 477 million , partially offset by the re-establishment of the allowance for finance receivable losses of $ 248 million in 2015 and ( ii ) higher net charge-offs on springleaf personal loans reflecting growth during the past 12 months . this increase was partially offset by ( i ) lower net charge-offs on the previously owned springcastle portfolio reflecting the springcastle interests sale and the improved central servicing performance as the acquired portfolio matured under our ownership and ( ii ) the continued refinement of our estimates of allowance for finance receivable losses and their related assumptions based on ongoing integration and alignment of collection and charge-off practices . net gain on sale of springcastle interests of $ 167 million in 2016 reflected the net gain associated with the sale of our equity interest in the springcastle joint venture on march 31 , 2016. see note 2 of the notes to consolidated financial statements included in this report for further information on this sale . other revenues increased $ 344 million in 2016 when compared to 2015 primarily due to ( i ) other revenues of $ 319 million resulting from the onemain acquisition , which consisted of insurance revenues of $ 236 million , investment revenues of $ 54 million , and remaining other revenues of $ 29 million , including $ 25 million of revenues from our ancillary products , ( ii ) servicing charge income for the springcastle portfolio of $ 33 million in 2016 , ( iii ) net gain on sales of personal and real estate loans of $ 18 million in 2016 , ( iv ) servicing charge income for the receivables related to the lendmark sale of $ 6 million in 2016 , and ( v ) foreign currency translation adjustment gain of $ 4 million in 2016 resulting from the liquidation of our united kingdom subsidiary . this increase was partially offset by ( i ) a decrease in springleaf investment revenues of $ 20 million during 2016 primarily due to a decrease in invested assets and lower realized gains on the sale of investment securities and ( ii ) net loss on repurchases and repayments of debt of $ 17 million in 2016. acquisition-related transaction and integration costs of $ 108 million and $ 62 million in 2016 and 2015 , respectively , reflected increased costs relating to the onemain acquisition and the lendmark sale , including branch and system conversions , information technology costs , certain compensation and benefit related costs , and other costs and fees that would not have been incurred in the ordinary course of business . see “ non-gaap financial measures ” below for further information regarding these costs . other expenses increased $ 706 million in 2016 when compared to 2015 due to the following : salaries and benefits increased $ 303 million primarily due to salaries and benefits of $ 317 million resulting from the onemain acquisition . this increase was partially offset by non-cash incentive compensation expense of $ 15 million recorded in 2015 relating to the rights of certain executives to receive a portion of the cash proceeds from the sale of omh 's common stock by the initial stockholder . other operating expenses increased $ 332 million primarily due to ( i ) other operating expenses of $ 306 million resulting from the onemain acquisition , which consisted primarily of advertising expenses of $ 74 million , occupancy costs of $ 66 million , amortization on other intangible assets of $ 57 million , and information technology expenses of $ 53 million , ( ii ) a decrease in springleaf deferred

liquidity and capital resources sources of funds we finance the majority of our operating liquidity and capital needs through a combination of cash flows from operations , securitization debt , borrowings from conduit facilities , unsecured debt and equity , and may also utilize other corporate debt facilities in the future . as a holding company , all of the funds generated from our operations are earned by our operating subsidiaries . 63 sfc issuance of 5.625 % senior notes due 2023 on december 8 , 2017 , sfc issued $ 875 million aggregate principal amount of the 5.625 % sfc notes under the sfc fourth supplemental indenture , pursuant to which omh provided a guarantee of the 5.625 % sfc notes on an unsecured basis . sfc used a portion of the net proceeds from the sale of the 5.625 % sfc notes to repay at maturity approximately $ 557 million aggregate principal amount of sfc 's existing 6.90 % medium-term notes and for general corporate purposes . see note 12 of the notes to consolidated financial statements included in this report for further information on the issuance . sfc issuance of 6.125 % senior notes due 2022 on may 15 , 2017 , sfc issued $ 500 million aggregate principal amount of the 6.125 % sfc notes under the sfc third supplemental indenture , pursuant to which omh provided a guarantee of the 6.125 % sfc notes on an unsecured basis . on may 30 , 2017 , sfc issued and sold $ 500 million aggregate principal amount of the additional sfc notes in an add-on offering . sfc used a portion of the net proceeds from the sale of the additional sfc notes to repurchase approximately $ 466 million aggregate principal amount of its existing 6.90 % senior notes due 2017 at a premium to par . sfc used the remaining net proceeds from the sale of the 6.125 % sfc notes for general corporate purposes . see note 12 of the notes to consolidated financial statements included in this report for further information on the issuance .


 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 sources of funds we finance the majority of our operating liquidity and capital needs through a combination of cash flows from operations , securitization debt , borrowings from conduit facilities , unsecured debt and equity , and may also utilize other corporate debt facilities in the future . as a holding company , all of the funds generated from our operations are earned by our operating subsidiaries . 63 sfc issuance of 5.625 % senior notes due 2023 on december 8 , 2017 , sfc issued $ 875 million aggregate principal amount of the 5.625 % sfc notes under the sfc fourth supplemental indenture , pursuant to which omh provided a guarantee of the 5.625 % sfc notes on an unsecured basis . sfc used a portion of the net proceeds from the sale of the 5.625 % sfc notes to repay at maturity approximately $ 557 million aggregate principal amount of sfc 's existing 6.90 % medium-term notes and for general corporate purposes . see note 12 of the notes to consolidated financial statements included in this report for further information on the issuance . sfc issuance of 6.125 % senior notes due 2022 on may 15 , 2017 , sfc issued $ 500 million aggregate principal amount of the 6.125 % sfc notes under the sfc third supplemental indenture , pursuant to which omh provided a guarantee of the 6.125 % sfc notes on an unsecured basis . on may 30 , 2017 , sfc issued and sold $ 500 million aggregate principal amount of the additional sfc notes in an add-on offering . sfc used a portion of the net proceeds from the sale of the additional sfc notes to repurchase approximately $ 466 million aggregate principal amount of its existing 6.90 % senior notes due 2017 at a premium to par . sfc used the remaining net proceeds from the sale of the 6.125 % sfc notes for general corporate purposes . see note 12 of the notes to consolidated financial statements included in this report for further information on the issuance .
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 Suspicious Activity Report : ” see note 22 of the notes to consolidated financial statements included in this report for further information on this change in our segment alignment and for more information about our segments . to conform to the new alignment of our segments , we have revised our prior period segment disclosures . how we assess our business performance we closely monitor the primary drivers of pretax operating income , which consist of the following : net interest income we track the spread between the interest income earned on our finance receivables and the interest expense incurred on our debt , and continually monitor the components of our yield and our cost of funds . net credit losses the credit quality of our loans is driven by our long-standing underwriting philosophy , which takes into account the prospective customer 's household budget , and his or her willingness and capacity to repay the proposed loan . we closely analyze credit performance because the profitability of our loan portfolio is directly connected to net credit losses . we define net credit losses as gross charge-offs minus recoveries in the portfolio . additionally , because delinquencies are an early indicator of future net credit losses , we analyze delinquency trends , adjusting for seasonality , to determine whether or not our loans are performing in line with our original estimates . we also monitor recovery rates because of their contribution to the reduction in the severity of our charge-offs . operating expenses we assess our operational efficiency using various metrics and conduct extensive analysis to determine whether fluctuations in cost and expense levels indicate operational trends that need to be addressed . our operating expense analysis also includes a review of origination and servicing costs to assist us in managing overall profitability . because loan volume and portfolio size determine the magnitude of the impact of each of the above factors on our earnings , we also closely monitor origination volume and annual percentage rate . 46 recent developments and outlook initial stockholder share sales on november 7 , 2017 , we entered into an underwriting agreement among the company , the initial stockholder and morgan stanley & co. llc ( the “ underwriter ” ) , for the sale by the initial stockholder of 10,000,000 shares of the company 's common stock , par value $ 0.01 per share ( the “ common stock ” ) , plus an option for the underwriter to purchase up to an additional 1,500,000 shares of common stock within 30 days after the date of the underwriting agreement . the shares sold by the initial stockholder were beneficially owned by fortress . the company did not receive any proceeds from the sale of the shares by the initial stockholder . the transaction closed on november 10 , 2017 and the underwriter purchased 1,000,000 shares under its over-allotment option on december 7 , 2017. on december 13 , 2017 , we entered into an underwriting agreement among the company , the initial stockholder and the underwriter , for the sale by the initial stockholder of 7,500,000 additional shares of the company 's common stock , par value $ 0.01 per share . the shares sold by the initial stockholder were beneficially owned by fortress . the company did not receive any proceeds from the sale of the shares by the initial stockholder . the transaction closed on december 18 , 2017. at december 31 , 2017 , the initial stockholder owned approximately 44 % of omh 's common stock . the initial stockholder is owned primarily by a private equity fund managed by an affiliate of fortress . on december 27 , 2017 , softbank acquired fortress and fortress now operates within softbank as an independent business headquartered in new york . there can be no assurance that the initial stockholder will not offer or sell in the future any of its remaining shares beneficially owned by american international group and its affiliates . apollo-värde transaction on january 3 , 2018 , the apollo-värde group entered into a share purchase agreement with the initial stockholder and the company to acquire from the initial stockholder 54,937,500 shares ( representing approximately 40.6 % of the outstanding shares of our common stock as of such date ) , representing the entire holdings of our stock beneficially owned by fortress . the apollo-värde transaction is expected to close in the second quarter of 2018 and is subject to regulatory approvals and other customary closing conditions . the share purchase agreement is filed as exhibit 10.1 to our current report on form 8-k filed with the sec on january 4 , 2018 , and such current report on form 8-k , including exhibit 10.1 thereto , is incorporated by reference herein in its entirety . upon closing of the apollo-värde transaction , we expect to enter into an amended and restated stockholders ' agreement , the expected terms of which are described in such current report on form 8-k. further , upon closing of the apollo-värde transaction , we expect to recognize non-cash incentive compensation expense of approximately $ 108 million along with a capital contribution offset such that the overall impact to our shareholders ' equity will be neutral . see note 24 of the notes to consolidated financial statements included in this report for further information . sfc 's medium-term note issuances 6.125 % sfc notes on may 15 , 2017 , sfc issued $ 500 million aggregate principal amount of 6.125 % senior notes due 2022 ( the “ 2022 sfc notes ” ) under an indenture dated as of december 3 , 2014 ( the “ sfc base indenture ” ) , as supplemented by a third supplemental indenture , dated as of may 15 , 2017 ( the “ sfc third supplemental indenture ” ) , pursuant to which omh provided a guarantee of the 2022 sfc notes on an unsecured basis . story_separator_special_tag interest income on finance receivables held for sale increased $ 14 million primarily due to ( i ) the transfer of $ 608 million of our personal loans to held for sale on september 30 , 2015 , which were sold in the lendmark sale on may 2 , 2016 , and ( ii ) the transfers of $ 307 million of real estate loans to finance receivables held for sale during 2016 , which were sold in the august 2016 real estate loan sale and december 2016 real estate loan sale . interest expense increased $ 141 million in 2016 when compared to 2015 due to the net of the following : average debt increased primarily due to ( i ) debt acquired in the onemain acquisition and ( ii ) net unsecured debt issued during the 2016 period . this increase was partially offset by ( i ) the elimination of the debt associated with the springcastle interests sale and ( ii ) net repayments under our conduit facilities . see notes 12 and 13 of the notes to consolidated financial statements included in this report for further information on our long-term debt , consumer loan securitization transactions , and our conduit facilities . weighted average interest rate on our debt decreased primarily due to ( i ) debt acquired from the onemain acquisition , which generally has a lower weighted average interest rate relative to sfc 's weighted average interest 52 rate , and ( ii ) the repurchase of $ 600 million unsecured notes , which had a higher interest rate relative to our other indebtedness , in connection with sfc 's offering of the 8.25 % sfc notes , as defined in “ liquidity and capital resources ” included in this report . the decrease was partially offset by ( i ) sfc 's offering of the 8.25 % sfc notes in april of 2016 and ( ii ) the elimination of debt associated with the springcastle interests sale , which generally had a lower interest rate relative to our other indebtedness . provision for finance receivable losses increased $ 216 million in 2016 when compared to 2015 primarily due to ( i ) provision for finance receivable losses of $ 229 million resulting from the onemain acquisition , which reflected net charge-offs of $ 477 million , partially offset by the re-establishment of the allowance for finance receivable losses of $ 248 million in 2015 and ( ii ) higher net charge-offs on springleaf personal loans reflecting growth during the past 12 months . this increase was partially offset by ( i ) lower net charge-offs on the previously owned springcastle portfolio reflecting the springcastle interests sale and the improved central servicing performance as the acquired portfolio matured under our ownership and ( ii ) the continued refinement of our estimates of allowance for finance receivable losses and their related assumptions based on ongoing integration and alignment of collection and charge-off practices . net gain on sale of springcastle interests of $ 167 million in 2016 reflected the net gain associated with the sale of our equity interest in the springcastle joint venture on march 31 , 2016. see note 2 of the notes to consolidated financial statements included in this report for further information on this sale . other revenues increased $ 344 million in 2016 when compared to 2015 primarily due to ( i ) other revenues of $ 319 million resulting from the onemain acquisition , which consisted of insurance revenues of $ 236 million , investment revenues of $ 54 million , and remaining other revenues of $ 29 million , including $ 25 million of revenues from our ancillary products , ( ii ) servicing charge income for the springcastle portfolio of $ 33 million in 2016 , ( iii ) net gain on sales of personal and real estate loans of $ 18 million in 2016 , ( iv ) servicing charge income for the receivables related to the lendmark sale of $ 6 million in 2016 , and ( v ) foreign currency translation adjustment gain of $ 4 million in 2016 resulting from the liquidation of our united kingdom subsidiary . this increase was partially offset by ( i ) a decrease in springleaf investment revenues of $ 20 million during 2016 primarily due to a decrease in invested assets and lower realized gains on the sale of investment securities and ( ii ) net loss on repurchases and repayments of debt of $ 17 million in 2016. acquisition-related transaction and integration costs of $ 108 million and $ 62 million in 2016 and 2015 , respectively , reflected increased costs relating to the onemain acquisition and the lendmark sale , including branch and system conversions , information technology costs , certain compensation and benefit related costs , and other costs and fees that would not have been incurred in the ordinary course of business . see “ non-gaap financial measures ” below for further information regarding these costs . other expenses increased $ 706 million in 2016 when compared to 2015 due to the following : salaries and benefits increased $ 303 million primarily due to salaries and benefits of $ 317 million resulting from the onemain acquisition . this increase was partially offset by non-cash incentive compensation expense of $ 15 million recorded in 2015 relating to the rights of certain executives to receive a portion of the cash proceeds from the sale of omh 's common stock by the initial stockholder . other operating expenses increased $ 332 million primarily due to ( i ) other operating expenses of $ 306 million resulting from the onemain acquisition , which consisted primarily of advertising expenses of $ 74 million , occupancy costs of $ 66 million , amortization on other intangible assets of $ 57 million , and information technology expenses of $ 53 million , ( ii ) a decrease in springleaf deferred

