the following is a summary of key performance information and events : results of operations are summarized as follows for the periods indicated ( in thousands ) : replace_table_token_5_th · income from continuing operations of $ 1.27 per share , diluted , for the year ended december 31 , 2016 compared to $ 1.58 per share , diluted , for the same period in 2015. o net income for the year ended december 31 , 2015 includes a $ 6.7 million gain , net of tax , resulting from the deconsolidation of a subsidiary and corresponding joint venture transaction . see discussion on gain on sale of subsidiary to joint venture . o net income for the year ended december 31 , 2015 includes a gain of $ 3.3 million , net of tax , on the sale of the infrastructure associated with the administration of substantially all of our individual life and annuity policies ceded . see discussion on other income . · consolidated investment yield ( on an annualized basis ) of 2.7 % in 2016 compared to 2.8 % in 2015 ; and · book value of $ 25.53 per common share at december 31 , 2016 compared to $ 18.73 at december 31 , 2015. the following is a summary of key performance information by segment : · the medical stop-loss segment reported income before taxes of $ 16.7 million for the year ended december 31 , 2016. income from the medical stop-loss segment in 2016 is principally due to ceding commissions on coinsurance due to the sale of risk solutions and exit from the medical stop-loss business . premiums earned and amounts recorded for benefits , claims and reserves in the medical stop-loss segment during 2016 represent the activity of the remaining blocks of medical stop-loss business in run-off . in 2015 , the medical stop-loss segment reported income before taxes of $ 18.8 million . · the company has renamed its fully insured segment specialty health . specialty health more accurately reflects the niche nature of the products that ihc markets in this segment and continues to expand into since its exit from the major medical market . the specialty health segment reported $ 7.2 million of income before taxes for the year ended december 31 , 2016 compared to $ 6.5 million for the comparable period in 2015. the increase was primarily the result of increases from broader marketing of our short-term medical , scheduled benefit and gap plans , and growth in the pet insurance line of business , partially offset by poor underwriting results in our occupational accident business . o underwriting experience , as indicated by its u.s. gaap combined ratios , for the specialty health segment are as follows for the years indicated ( in thousands ) : replace_table_token_6_th ( a ) loss ratio represents insurance benefits claims and reserves divided by premiums earned . ( b ) expense ratio represents net commissions , administrative fees , premium taxes and other underwriting expenses divided by premiums earned . ( c ) the combined ratio is equal to the sum of the loss ratio and the expenses ratio . o although the loss ratio for the year ended december 31 , 2016 was slightly lower than the same period in 2015 , the loss ratio would have been significantly lower ( 48.0 % ) excluding the occupational accident line of business . poor performance of the business underwritten by its occupational accident agency led to the company 's decision to sell such company and exit business produced by it . expense ratios are higher for the year ended december 31 , 2016 because of a change in the mix of business from major medical to specialty health products and a reallocation of certain fixed costs from the medical stop loss line to the specialty health segment . · income before taxes from the group disability , life and dbl segment increased $ 2.1 million in 2016 compared to prior year results . the overall increase is primarily due to increased volume ; · loss before income taxes from the individual life , annuities and other segment increased $ 2.4 million for the year ended december 31 , 2016 , primarily due to the ceding of substantially all of the life and annuity blocks in the third quarter of 2015. current year activity primarily consists of the amortization of the related reinsurance costs whereas prior year activity includes a $ 5.1 million pre-tax gain recorded in connection with the sale of the infrastructure associated with the administration of the individual life and annuity policies ceded in 2015 ; · loss before tax from the corporate segment for the year ended december 31 , 2016 increased $ 0.6 million over the same period in 2015 primarily due to compensation costs and increased audit and consulting fees ; and · premiums by principal product for the years indicated are as follows ( in thousands ) : replace_table_token_7_th replace_table_token_8_th information pertaining to the company 's business segments is provided in note 18 of notes to consolidated financial statements included in item 8. critical accounting policies the accounting and reporting policies of the company conform to u.s. gaap . the preparation of the consolidated financial statements in conformity with u.s. gaap requires the company 's management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes . actual results could differ from those estimates . a summary of the company 's significant accounting policies and practices is provided in note 1 of the notes to the consolidated financial statements included in item 8 of this report . management has identified the accounting policies described below as those that , due to the judgments , estimates and assumptions inherent in those policies , are critical to an understanding of the company 's consolidated financial statements and this management 's discussion and analysis . story_separator_special_tag other policyholders ' funds other policyholders ' funds represent interest-bearing liabilities arising from the sales of products , such as universal life , interest-sensitive life and annuities . policyholder funds are primarily comprised of deposits received and interest credited to the benefit of the policyholder less surrenders and withdrawals , mortality charges and administrative expenses . interest credited to policyholder funds represents interest accrued or paid on interest-sensitive life policies and investment policies . these amounts are reported in insurance benefits , claims and reserves on the consolidated statements of income . credit rates for certain annuities and interest-sensitive life policies are adjusted periodically by the company to reflect current market conditions , subject to contractually guaranteed minimum rates . investments the company has classified all of its investments as either available-for-sale or trading securities . these investments are carried at fair value with unrealized gains and losses reported through other comprehensive income ( loss ) for available-for-sale securities or as unrealized gains or losses in the consolidated statements of income for trading securities . available-for-sale securities totaled $ 454.8 million and $ 437.0 million at december 31 , 2016 and 2015 , respectively . premiums and discounts on debt securities purchased at other than par value are amortized and accreted , respectively , to interest income in the consolidated statements of income , using the constant yield method over the period to maturity . net realized gains and losses on investments are computed using the specific identification method and are reported in the consolidated statements of income on the trade date . fair value is determined using quoted market prices when available . in some cases , we use quoted market prices for similar instruments in active markets and or model-derived valuations where inputs are observable in active markets . when there are limited or inactive trading markets , we use industry-standard pricing methodologies , including discounted cash flow models , whose inputs are based on management assumptions and available current market information . further , we retain independent pricing vendors to assist in valuing certain instruments . most of the securities in our portfolio are classified in either level 1 or level 2 of the fair value hierarchy . the company periodically reviews and assesses the vendor 's qualifications and the design and appropriateness of its pricing methodologies . management will on occasion challenge pricing information on certain individual securities and , through communications with the vendor , obtain information about the assumptions , inputs and methodologies used in pricing those securities , and corroborate it against documented pricing methodologies . validation procedures are in place to determine completeness and accuracy of pricing information , including , but not limited to : ( i ) review of exception reports that ( a ) identify any zero or un-priced securities ; ( b ) identify securities with no price change ; and ( c ) identify securities with significant price changes ; ( ii ) performance of trend analyses ; ( iii ) periodic comparison of pricing to alternative pricing sources ; and ( iv ) comparison of pricing changes to expectations based on rating changes , benchmarks or control groups . in certain circumstances , pricing is unavailable from the vendor and broker pricing information is used to determine fair value . in these instances , management will assess the quality of the data sources , the underlying assumptions and the reasonableness of the broker quotes based on the current market information available . to determine if an exception represents an error , management will often have to exercise judgment . procedures to resolve an exception vary depending on the significance of the security and its related class , the frequency of the exception , the risk of material misstatement , and the availability of information for the security . these procedures include , but are not limited to : ( i ) a price challenge process with the vendor ; ( ii ) pricing from a different vendor ; ( iii ) a reasonableness review ; and ( iv ) a change in price based on better information , such as an actual market trade , among other things . management considers all facts and relevant information obtained during the above procedures to determine the proper classification of each security in the fair value hierarchy . declines in value of securities available-for-sale that are judged to be other-than-temporary are determined based on the specific identification method . the company reviews its investment securities regularly and determines whether other-than-temporary impairments have occurred . the factors considered by management in its regular review to identify and recognize other-than-temporary impairment losses on fixed maturities include , but are not limited to : the length of time and extent to which the fair value has been less than cost ; the company 's intent to sell , or be required to sell , the debt security before the anticipated recovery of its remaining amortized cost basis ; the financial condition and near-term prospects of the issuer ; adverse changes in ratings announced by one or more rating agencies ; subordinated credit support ; whether the issuer of a debt security has remained current on principal and interest payments ; current expected cash flows ; whether the decline in fair value appears to be issuer specific or , alternatively , a reflection of general market or industry conditions including the effect of changes in market interest rates . if the company intends to sell a debt security , or it is more likely than not that it would be required to sell a debt security before the recovery of its amortized cost basis , the entire difference between the security 's amortized cost basis and its fair value at the balance sheet date would be recognized by a charge to total other-than-temporary impairment losses in the consolidated statement of income . if a decline in fair value of a debt security is

cash flows cash and cash equivalents , including discontinued operations , as of december 30 , 2016 and december 31 , 2015 was $ 22.0 million and $ 19.2 million , respectively . for year ended december 31 , 2016 , operating activities of the company utilized $ 31.0 million of cash , $ 98.9 million was provided by investment activities and $ 65.0 million of cash was utilized for financing activities . the increase in cash from investing is primarily related to the proceeds from the sale of risk solutions net of amounts subsequently invested in short-term and available-for-sale securities . financing activities include $ 18.1 million for the acquisition of amic shares in connection with taking amic private , $ 42.9 million utilized for the repayment of debt , $ 1.6 million for the payment of dividends and $ 3.5 million for treasury share purchases . the company has $ 438.6 million of liabilities for future policy benefits and policy benefits and claims that it expects to ultimately pay out of current assets and cash flows from future business and from reinsurance . if the timing of claim payments associated with the company 's insurance resources does not coincide with future cash flows , the company could utilize the cash received from maturities and repayments of its fixed maturity investments .


 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 cash and cash equivalents , including discontinued operations , as of december 30 , 2016 and december 31 , 2015 was $ 22.0 million and $ 19.2 million , respectively . for year ended december 31 , 2016 , operating activities of the company utilized $ 31.0 million of cash , $ 98.9 million was provided by investment activities and $ 65.0 million of cash was utilized for financing activities . the increase in cash from investing is primarily related to the proceeds from the sale of risk solutions net of amounts subsequently invested in short-term and available-for-sale securities . financing activities include $ 18.1 million for the acquisition of amic shares in connection with taking amic private , $ 42.9 million utilized for the repayment of debt , $ 1.6 million for the payment of dividends and $ 3.5 million for treasury share purchases . the company has $ 438.6 million of liabilities for future policy benefits and policy benefits and claims that it expects to ultimately pay out of current assets and cash flows from future business and from reinsurance . if the timing of claim payments associated with the company 's insurance resources does not coincide with future cash flows , the company could utilize the cash received from maturities and repayments of its fixed maturity investments .
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 Suspicious Activity Report : the following is a summary of key performance information and events : results of operations are summarized as follows for the periods indicated ( in thousands ) : replace_table_token_5_th · income from continuing operations of $ 1.27 per share , diluted , for the year ended december 31 , 2016 compared to $ 1.58 per share , diluted , for the same period in 2015. o net income for the year ended december 31 , 2015 includes a $ 6.7 million gain , net of tax , resulting from the deconsolidation of a subsidiary and corresponding joint venture transaction . see discussion on gain on sale of subsidiary to joint venture . o net income for the year ended december 31 , 2015 includes a gain of $ 3.3 million , net of tax , on the sale of the infrastructure associated with the administration of substantially all of our individual life and annuity policies ceded . see discussion on other income . · consolidated investment yield ( on an annualized basis ) of 2.7 % in 2016 compared to 2.8 % in 2015 ; and · book value of $ 25.53 per common share at december 31 , 2016 compared to $ 18.73 at december 31 , 2015. the following is a summary of key performance information by segment : · the medical stop-loss segment reported income before taxes of $ 16.7 million for the year ended december 31 , 2016. income from the medical stop-loss segment in 2016 is principally due to ceding commissions on coinsurance due to the sale of risk solutions and exit from the medical stop-loss business . premiums earned and amounts recorded for benefits , claims and reserves in the medical stop-loss segment during 2016 represent the activity of the remaining blocks of medical stop-loss business in run-off . in 2015 , the medical stop-loss segment reported income before taxes of $ 18.8 million . · the company has renamed its fully insured segment specialty health . specialty health more accurately reflects the niche nature of the products that ihc markets in this segment and continues to expand into since its exit from the major medical market . the specialty health segment reported $ 7.2 million of income before taxes for the year ended december 31 , 2016 compared to $ 6.5 million for the comparable period in 2015. the increase was primarily the result of increases from broader marketing of our short-term medical , scheduled benefit and gap plans , and growth in the pet insurance line of business , partially offset by poor underwriting results in our occupational accident business . o underwriting experience , as indicated by its u.s. gaap combined ratios , for the specialty health segment are as follows for the years indicated ( in thousands ) : replace_table_token_6_th ( a ) loss ratio represents insurance benefits claims and reserves divided by premiums earned . ( b ) expense ratio represents net commissions , administrative fees , premium taxes and other underwriting expenses divided by premiums earned . ( c ) the combined ratio is equal to the sum of the loss ratio and the expenses ratio . o although the loss ratio for the year ended december 31 , 2016 was slightly lower than the same period in 2015 , the loss ratio would have been significantly lower ( 48.0 % ) excluding the occupational accident line of business . poor performance of the business underwritten by its occupational accident agency led to the company 's decision to sell such company and exit business produced by it . expense ratios are higher for the year ended december 31 , 2016 because of a change in the mix of business from major medical to specialty health products and a reallocation of certain fixed costs from the medical stop loss line to the specialty health segment . · income before taxes from the group disability , life and dbl segment increased $ 2.1 million in 2016 compared to prior year results . the overall increase is primarily due to increased volume ; · loss before income taxes from the individual life , annuities and other segment increased $ 2.4 million for the year ended december 31 , 2016 , primarily due to the ceding of substantially all of the life and annuity blocks in the third quarter of 2015. current year activity primarily consists of the amortization of the related reinsurance costs whereas prior year activity includes a $ 5.1 million pre-tax gain recorded in connection with the sale of the infrastructure associated with the administration of the individual life and annuity policies ceded in 2015 ; · loss before tax from the corporate segment for the year ended december 31 , 2016 increased $ 0.6 million over the same period in 2015 primarily due to compensation costs and increased audit and consulting fees ; and · premiums by principal product for the years indicated are as follows ( in thousands ) : replace_table_token_7_th replace_table_token_8_th information pertaining to the company 's business segments is provided in note 18 of notes to consolidated financial statements included in item 8. critical accounting policies the accounting and reporting policies of the company conform to u.s. gaap . the preparation of the consolidated financial statements in conformity with u.s. gaap requires the company 's management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes . actual results could differ from those estimates . a summary of the company 's significant accounting policies and practices is provided in note 1 of the notes to the consolidated financial statements included in item 8 of this report . management has identified the accounting policies described below as those that , due to the judgments , estimates and assumptions inherent in those policies , are critical to an understanding of the company 's consolidated financial statements and this management 's discussion and analysis . story_separator_special_tag other policyholders ' funds other policyholders ' funds represent interest-bearing liabilities arising from the sales of products , such as universal life , interest-sensitive life and annuities . policyholder funds are primarily comprised of deposits received and interest credited to the benefit of the policyholder less surrenders and withdrawals , mortality charges and administrative expenses . interest credited to policyholder funds represents interest accrued or paid on interest-sensitive life policies and investment policies . these amounts are reported in insurance benefits , claims and reserves on the consolidated statements of income . credit rates for certain annuities and interest-sensitive life policies are adjusted periodically by the company to reflect current market conditions , subject to contractually guaranteed minimum rates . investments the company has classified all of its investments as either available-for-sale or trading securities . these investments are carried at fair value with unrealized gains and losses reported through other comprehensive income ( loss ) for available-for-sale securities or as unrealized gains or losses in the consolidated statements of income for trading securities . available-for-sale securities totaled $ 454.8 million and $ 437.0 million at december 31 , 2016 and 2015 , respectively . premiums and discounts on debt securities purchased at other than par value are amortized and accreted , respectively , to interest income in the consolidated statements of income , using the constant yield method over the period to maturity . net realized gains and losses on investments are computed using the specific identification method and are reported in the consolidated statements of income on the trade date . fair value is determined using quoted market prices when available . in some cases , we use quoted market prices for similar instruments in active markets and or model-derived valuations where inputs are observable in active markets . when there are limited or inactive trading markets , we use industry-standard pricing methodologies , including discounted cash flow models , whose inputs are based on management assumptions and available current market information . further , we retain independent pricing vendors to assist in valuing certain instruments . most of the securities in our portfolio are classified in either level 1 or level 2 of the fair value hierarchy . the company periodically reviews and assesses the vendor 's qualifications and the design and appropriateness of its pricing methodologies . management will on occasion challenge pricing information on certain individual securities and , through communications with the vendor , obtain information about the assumptions , inputs and methodologies used in pricing those securities , and corroborate it against documented pricing methodologies . validation procedures are in place to determine completeness and accuracy of pricing information , including , but not limited to : ( i ) review of exception reports that ( a ) identify any zero or un-priced securities ; ( b ) identify securities with no price change ; and ( c ) identify securities with significant price changes ; ( ii ) performance of trend analyses ; ( iii ) periodic comparison of pricing to alternative pricing sources ; and ( iv ) comparison of pricing changes to expectations based on rating changes , benchmarks or control groups . in certain circumstances , pricing is unavailable from the vendor and broker pricing information is used to determine fair value . in these instances , management will assess the quality of the data sources , the underlying assumptions and the reasonableness of the broker quotes based on the current market information available . to determine if an exception represents an error , management will often have to exercise judgment . procedures to resolve an exception vary depending on the significance of the security and its related class , the frequency of the exception , the risk of material misstatement , and the availability of information for the security . these procedures include , but are not limited to : ( i ) a price challenge process with the vendor ; ( ii ) pricing from a different vendor ; ( iii ) a reasonableness review ; and ( iv ) a change in price based on better information , such as an actual market trade , among other things . management considers all facts and relevant information obtained during the above procedures to determine the proper classification of each security in the fair value hierarchy . declines in value of securities available-for-sale that are judged to be other-than-temporary are determined based on the specific identification method . the company reviews its investment securities regularly and determines whether other-than-temporary impairments have occurred . the factors considered by management in its regular review to identify and recognize other-than-temporary impairment losses on fixed maturities include , but are not limited to : the length of time and extent to which the fair value has been less than cost ; the company 's intent to sell , or be required to sell , the debt security before the anticipated recovery of its remaining amortized cost basis ; the financial condition and near-term prospects of the issuer ; adverse changes in ratings announced by one or more rating agencies ; subordinated credit support ; whether the issuer of a debt security has remained current on principal and interest payments ; current expected cash flows ; whether the decline in fair value appears to be issuer specific or , alternatively , a reflection of general market or industry conditions including the effect of changes in market interest rates . if the company intends to sell a debt security , or it is more likely than not that it would be required to sell a debt security before the recovery of its amortized cost basis , the entire difference between the security 's amortized cost basis and its fair value at the balance sheet date would be recognized by a charge to total other-than-temporary impairment losses in the consolidated statement of income . if a decline in fair value of a debt security is

