the following are examples of how these adjusted performance measures are utilized by management : senior management receives a monthly analysis of our operating results that are prepared on an adjusted performance basis ; strategic plans and annual budgets are prepared on an adjusted performance basis ; and senior management 's annual compensation is calculated , in part , using adjusted performance measures . adjusted operating income we define adjusted operating income as operating income adjusted for the following : share-based compensation adjustment : as of june 12 , 2013 , the effective date of the share-based compensation plan amendments , the share-based compensation expense adjustment represents the difference between equity plan accounting using the grant date fair value and equity plan accounting using the june 12 , 2013 fair value . prior to june 12 , 2013 , the share-based compensation expense adjustment represents the difference between share-based compensation expense accounted for under equity plan accounting based on grant date fair value , and under liability plan accounting based on reporting date fair value . future adjustments for share-based compensation will consist of the difference between expense under equity plan accounting based on the grant date fair value and total estimated share-based compensation expense , which is based on ( i ) the fair value on june 12 , 2013 for nonqualified stock option awards and restricted stock units ( “ rsus ” ) and ( ii ) all costs associated with the special incentive awards granted in fiscal 2012 and 2011. the estimated aggregate expense is approximately $ 12 , $ 7 , $ 2 , and $ 0 for the fiscal years ended june 30 , 2015 , 2016 , 2017 , and 2018 respectively . refer to “ management discussion and analysis of financial condition and results of operations—critical accounting policies and estimates ” for a full discussion of the share-based compensation adjustment ; and other adjustments , which include : asset impairment charges ; restructuring costs and business structure realignment programs ; acquisition-related costs and certain acquisition accounting impacts ; and other adjustments that we believe investors may find useful . adjusted net income and net income per common share attributable to coty inc. we define adjusted net income attributable to coty inc. as net income attributable to coty inc. adjusted for the following : adjustment made to reconcile operating income to adjusted operating income , net of the income tax effect thereon ( see adjusted operating income ) ; certain interest and other ( income ) expense , net of the income tax effect thereon , that we do not consider indicative of our performance ; and certain tax effects that are not indicative of our performance . adjusted basic and diluted net income attributable to coty inc. per common share is calculated as : adjusted net income attributable to coty inc. divided by adjusted weighted-average basic and diluted common shares using the treasury stock method . constant currency we operate on a global basis , with the majority of our net revenues generated outside of the u.s. accordingly , fluctuations in foreign currency exchange rates can affect our results of operations . therefore , to supplement financial results presented in accordance with gaap , certain financial information is presented excluding the impact of foreign currency exchange translations to provide a framework for assessing how our underlying businesses performed excluding the impact of foreign currency exchange translations ( “ constant currency ” ) . constant currency information compares results between periods as if exchange rates had remained constant period-over-period . we calculate constant currency information by translating current and prior-period results for entities reporting in currencies other than u.s. dollars into u.s. dollars using constant foreign 28 currency exchange rates . the constant currency calculations do not adjust for the impact of revaluing specific transactions denominated in a currency that is different to the functional currency of that entity when exchange rates fluctuate . the constant currency information we present may not be comparable to similarly titled measures reported by other companies . marketing and advertising costs management reviews marketing and advertising costs on an aggregated basis , including trade marketing spend activities and advertising and consumer promotional costs , which are included as a reduction to gross revenue and in selling , general and administrative expenses , respectively , based on the counterparty . marketing and advertising costs for the year ended june 30 , 2014 , 2013 and 2012 are presented below : replace_table_token_4_th net revenues in fiscal 2014 , net revenues decreased 2 % , or $ 97.5 , to $ 4,551.6 from $ 4,649.1 in fiscal 2013. foreign currency exchange translations had an immaterial impact on total net revenues . the decrease was primarily the result of a decline in unit volume of 3 % partially offset by a positive price and mix impact of 1 % . in fiscal 2013 , one of our licenses was divested and a certain north american service agreement expired and was not renewed ( “ 2013 ceased activities ” ) . the 2013 ceased activities had an immaterial impact on our consolidated results , however negatively affected the fragrances segment , particularly in the americas and emea . in the quarter ended june 30 , 2014 , we announced the discontinuation of our tjoy brand and the reorganization of our mass business in china , which resulted in a one-time charge related to product returns . this one-time charge had an immaterial impact on our consolidated results , h owever it negatively affected primarily our skin & body care segment in asia pacific . new launches represented approximately 15 % of our net revenues for fiscal 2014. the contribution from new launches was partially offset by an approximate 16 % decline in net revenues from existing products that are later in their life cycles . story_separator_special_tag higher net revenues in color cosmetics in the u.s. were primarily due to growth in rimmel , in part due to increased distribution in one of our key retailers , and n.y.c . new york color , as the brand has benefited from its positioning in the growing entry level price point category . partially offsetting this growth in color cosmetics were lower net revenues of opi and sally hansen . higher net revenues in latin america reflect our strategy of accelerated growth in emerging markets . increases in mexico , chile , brazil and argentina contributed to this growth . growth in canada is driven by higher net revenues in rimmel , primarily due to successful new launches , and strong growth in fragrances . partially offsetting growth in the americas were lower net revenues in our travel retail business in the region primarily due to stock reductions by key customers as a result of a slowdown in retail sales . emea in fiscal 2014 , net revenues in emea increased 5 % , or $ 114.0 , to $ 2,302.9 from $ 2,188.9 in fiscal 2013. excluding the positive impact of foreign currency exchange translations of 3 % and the impact of net revenues related to the 2013 ceased activities of 1 % , net revenues in emea increased 3 % . growth in emea was primarily driven by the u.k. , eastern europe , the middle east , where we have transitioned to a new u.a.e . joint venture , and our new subsidiary in south africa , reflecting our strategy of expanding our geographic footprint into emerging markets . higher net revenues in the u.k. reflected incremental net revenues from opi resulting from the acquisition of a u.k. distributor and from newly-established brand katy perry killer queen , strong growth from david beckham and rimmel , along with the positive impact of foreign currency translations resulting from the improvement of the british pound exchange rate . higher net revenues in eastern europe primarily reflect strong growth in our power brands , calvin klein , rimmel , davidoff , and adidas , in addition to the positive impact of foreign currency exchange translations . also generating strong growth were higher net revenues in our travel retail business in the 32 region driven by growth in fragrances from new launches within the calvin klein , marc jacobs , davidoff , jil sander and chloé brands , along with higher net revenues due to expanded distribution of opi . net revenues in germany and southern europe increased reflecting the positive impact from foreign currency exchange translations . excluding the impact of foreign currency exchange translations and the net revenues related to the 2013 ceased activities , net revenues in germany declined primarily due to lower net revenues from color cosmetics , in part due to a shift in the market towards value brands and the planned withdrawal of the rimmel brand from the market , along with a decline in adidas . excluding the im pact of foreign currency exchange translations , net revenues in southern europe declined primarily due to lower net revenues in part reflecting weak market trends . we do not anticipate the southern european market conditions to improve in the foreseeable future . partially offsetting growth in the region were lower net revenues in russia , in part reflecting the negative impact of the devaluation of the russian ruble and a more challenging retail environment . in fiscal 2013 , net revenues in emea decreased 1 % , or $ 29.1 , to $ 2,188.9 from $ 2,218.0 in fiscal 2012. excluding the negative impact of foreign currency exchange translations , net revenues in emea increased 1 % . the u.k. , the middle east and russia generated growth primarily reflecting new launches within the roberto cavalli brand , new launches lady gaga fame and dot marc jacobs and continued growth in rimmel , partly offset by lower net revenues in calvin klein . growth in russia also reflects the introduction of opi in the russian retail market and growth in adidas . results in the region were impacted by lower net revenues in our southern european markets , particularly in spain and italy . the decline in southern europe primarily reflects difficult economic conditions , lower levels of new launch activity in fragrances in fiscal 2013 compared to fiscal 2012 and declines in adidas and astor . net revenues in germany , our largest market in the region , were negatively impacted by foreign currency translations . excluding the impact of foreign currency translations , net revenues growth in germany was strong , primarily reflecting higher net revenues in fragrances and color cosmetics . asia pacific in fiscal 2014 , net revenues in asia pacific decreased $ 0.5 , to $ 544.9 from $ 545.4 in fiscal 2013. the negative impact of foreign currency exchange translations of approximately 4 % was predominantly driven by the devaluation of the australian dollar and japanese yen . excluding the impact to net revenues associated with the reorganization of our mass business in china of 3 % and the negative impact of foreign currency exchange translations , net revenues in asia pacific increased 7 % . n ew subsidiaries in taiwan , korea and southeast asia contributed incremental net revenue growth to the region . higher net revenues in hong kong , australia , singapore and our travel retail business in the region also positively impacted results . growth in hong kong and singapore primarily reflected higher net revenues in fragrances while the increase in our travel retail business was primarily due to expanded distribution of opi . higher net revenues from australia also positively impacted the region primarily reflecting strong growth in fragrances , rim mel and incremental net revenues from the introduction of opi , partially offset by the negative impact of foreign currency exchange translations . results in the region were adversely impacted by lower

cash flows replace_table_token_13_th net cash provided by operating activities net cash provided by operating activities was $ 536.5 , $ 463.9 and $ 589.3 for fiscal 2014 , 2013 and 2012 , respectively . the increase in operating cash inflows in fiscal 2014 compared with fiscal 2013 is primarily due to an increase in accrued expenses and other current liabilities of $ 235.8 primarily due to the elimination of cash exercises related to share-based compensation programs of $ 154.5 as a result of shared-based compensation plan amendments upon our initial public offering at the end of fiscal 2013 and lower bonus payments of $ 56.8 and an increase in accounts payable of $ 70.0 as a result of our initiatives to obtain more favorable vendor payment terms . these inflows were partially offset by lower cash provided by net income of $ 84.1 which includes the reversal of certain unrecognized tax benefits associated with the settlement of tax audits in multiple foreign jurisdictions of $ 38.1 , higher cash outflows for prepaid advertising-related items for fiscal 2014 launches and other miscellaneous items of $ 30.2 , higher cash outflows from other noncurrent assets of $ 45.9 mainly attributable to timing of 45 advance royalty payments made to a licensor during the second quarter of fiscal 2014 and higher cash outflows for inventory of $ 46.6 from acquisitions in fiscal 2014 and the build up of inventory for future launches .


 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_13_th net cash provided by operating activities net cash provided by operating activities was $ 536.5 , $ 463.9 and $ 589.3 for fiscal 2014 , 2013 and 2012 , respectively . the increase in operating cash inflows in fiscal 2014 compared with fiscal 2013 is primarily due to an increase in accrued expenses and other current liabilities of $ 235.8 primarily due to the elimination of cash exercises related to share-based compensation programs of $ 154.5 as a result of shared-based compensation plan amendments upon our initial public offering at the end of fiscal 2013 and lower bonus payments of $ 56.8 and an increase in accounts payable of $ 70.0 as a result of our initiatives to obtain more favorable vendor payment terms . these inflows were partially offset by lower cash provided by net income of $ 84.1 which includes the reversal of certain unrecognized tax benefits associated with the settlement of tax audits in multiple foreign jurisdictions of $ 38.1 , higher cash outflows for prepaid advertising-related items for fiscal 2014 launches and other miscellaneous items of $ 30.2 , higher cash outflows from other noncurrent assets of $ 45.9 mainly attributable to timing of 45 advance royalty payments made to a licensor during the second quarter of fiscal 2014 and higher cash outflows for inventory of $ 46.6 from acquisitions in fiscal 2014 and the build up of inventory for future launches .
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 Suspicious Activity Report : the following are examples of how these adjusted performance measures are utilized by management : senior management receives a monthly analysis of our operating results that are prepared on an adjusted performance basis ; strategic plans and annual budgets are prepared on an adjusted performance basis ; and senior management 's annual compensation is calculated , in part , using adjusted performance measures . adjusted operating income we define adjusted operating income as operating income adjusted for the following : share-based compensation adjustment : as of june 12 , 2013 , the effective date of the share-based compensation plan amendments , the share-based compensation expense adjustment represents the difference between equity plan accounting using the grant date fair value and equity plan accounting using the june 12 , 2013 fair value . prior to june 12 , 2013 , the share-based compensation expense adjustment represents the difference between share-based compensation expense accounted for under equity plan accounting based on grant date fair value , and under liability plan accounting based on reporting date fair value . future adjustments for share-based compensation will consist of the difference between expense under equity plan accounting based on the grant date fair value and total estimated share-based compensation expense , which is based on ( i ) the fair value on june 12 , 2013 for nonqualified stock option awards and restricted stock units ( “ rsus ” ) and ( ii ) all costs associated with the special incentive awards granted in fiscal 2012 and 2011. the estimated aggregate expense is approximately $ 12 , $ 7 , $ 2 , and $ 0 for the fiscal years ended june 30 , 2015 , 2016 , 2017 , and 2018 respectively . refer to “ management discussion and analysis of financial condition and results of operations—critical accounting policies and estimates ” for a full discussion of the share-based compensation adjustment ; and other adjustments , which include : asset impairment charges ; restructuring costs and business structure realignment programs ; acquisition-related costs and certain acquisition accounting impacts ; and other adjustments that we believe investors may find useful . adjusted net income and net income per common share attributable to coty inc. we define adjusted net income attributable to coty inc. as net income attributable to coty inc. adjusted for the following : adjustment made to reconcile operating income to adjusted operating income , net of the income tax effect thereon ( see adjusted operating income ) ; certain interest and other ( income ) expense , net of the income tax effect thereon , that we do not consider indicative of our performance ; and certain tax effects that are not indicative of our performance . adjusted basic and diluted net income attributable to coty inc. per common share is calculated as : adjusted net income attributable to coty inc. divided by adjusted weighted-average basic and diluted common shares using the treasury stock method . constant currency we operate on a global basis , with the majority of our net revenues generated outside of the u.s. accordingly , fluctuations in foreign currency exchange rates can affect our results of operations . therefore , to supplement financial results presented in accordance with gaap , certain financial information is presented excluding the impact of foreign currency exchange translations to provide a framework for assessing how our underlying businesses performed excluding the impact of foreign currency exchange translations ( “ constant currency ” ) . constant currency information compares results between periods as if exchange rates had remained constant period-over-period . we calculate constant currency information by translating current and prior-period results for entities reporting in currencies other than u.s. dollars into u.s. dollars using constant foreign 28 currency exchange rates . the constant currency calculations do not adjust for the impact of revaluing specific transactions denominated in a currency that is different to the functional currency of that entity when exchange rates fluctuate . the constant currency information we present may not be comparable to similarly titled measures reported by other companies . marketing and advertising costs management reviews marketing and advertising costs on an aggregated basis , including trade marketing spend activities and advertising and consumer promotional costs , which are included as a reduction to gross revenue and in selling , general and administrative expenses , respectively , based on the counterparty . marketing and advertising costs for the year ended june 30 , 2014 , 2013 and 2012 are presented below : replace_table_token_4_th net revenues in fiscal 2014 , net revenues decreased 2 % , or $ 97.5 , to $ 4,551.6 from $ 4,649.1 in fiscal 2013. foreign currency exchange translations had an immaterial impact on total net revenues . the decrease was primarily the result of a decline in unit volume of 3 % partially offset by a positive price and mix impact of 1 % . in fiscal 2013 , one of our licenses was divested and a certain north american service agreement expired and was not renewed ( “ 2013 ceased activities ” ) . the 2013 ceased activities had an immaterial impact on our consolidated results , however negatively affected the fragrances segment , particularly in the americas and emea . in the quarter ended june 30 , 2014 , we announced the discontinuation of our tjoy brand and the reorganization of our mass business in china , which resulted in a one-time charge related to product returns . this one-time charge had an immaterial impact on our consolidated results , h owever it negatively affected primarily our skin & body care segment in asia pacific . new launches represented approximately 15 % of our net revenues for fiscal 2014. the contribution from new launches was partially offset by an approximate 16 % decline in net revenues from existing products that are later in their life cycles . story_separator_special_tag higher net revenues in color cosmetics in the u.s. were primarily due to growth in rimmel , in part due to increased distribution in one of our key retailers , and n.y.c . new york color , as the brand has benefited from its positioning in the growing entry level price point category . partially offsetting this growth in color cosmetics were lower net revenues of opi and sally hansen . higher net revenues in latin america reflect our strategy of accelerated growth in emerging markets . increases in mexico , chile , brazil and argentina contributed to this growth . growth in canada is driven by higher net revenues in rimmel , primarily due to successful new launches , and strong growth in fragrances . partially offsetting growth in the americas were lower net revenues in our travel retail business in the region primarily due to stock reductions by key customers as a result of a slowdown in retail sales . emea in fiscal 2014 , net revenues in emea increased 5 % , or $ 114.0 , to $ 2,302.9 from $ 2,188.9 in fiscal 2013. excluding the positive impact of foreign currency exchange translations of 3 % and the impact of net revenues related to the 2013 ceased activities of 1 % , net revenues in emea increased 3 % . growth in emea was primarily driven by the u.k. , eastern europe , the middle east , where we have transitioned to a new u.a.e . joint venture , and our new subsidiary in south africa , reflecting our strategy of expanding our geographic footprint into emerging markets . higher net revenues in the u.k. reflected incremental net revenues from opi resulting from the acquisition of a u.k. distributor and from newly-established brand katy perry killer queen , strong growth from david beckham and rimmel , along with the positive impact of foreign currency translations resulting from the improvement of the british pound exchange rate . higher net revenues in eastern europe primarily reflect strong growth in our power brands , calvin klein , rimmel , davidoff , and adidas , in addition to the positive impact of foreign currency exchange translations . also generating strong growth were higher net revenues in our travel retail business in the 32 region driven by growth in fragrances from new launches within the calvin klein , marc jacobs , davidoff , jil sander and chloé brands , along with higher net revenues due to expanded distribution of opi . net revenues in germany and southern europe increased reflecting the positive impact from foreign currency exchange translations . excluding the impact of foreign currency exchange translations and the net revenues related to the 2013 ceased activities , net revenues in germany declined primarily due to lower net revenues from color cosmetics , in part due to a shift in the market towards value brands and the planned withdrawal of the rimmel brand from the market , along with a decline in adidas . excluding the im pact of foreign currency exchange translations , net revenues in southern europe declined primarily due to lower net revenues in part reflecting weak market trends . we do not anticipate the southern european market conditions to improve in the foreseeable future . partially offsetting growth in the region were lower net revenues in russia , in part reflecting the negative impact of the devaluation of the russian ruble and a more challenging retail environment . in fiscal 2013 , net revenues in emea decreased 1 % , or $ 29.1 , to $ 2,188.9 from $ 2,218.0 in fiscal 2012. excluding the negative impact of foreign currency exchange translations , net revenues in emea increased 1 % . the u.k. , the middle east and russia generated growth primarily reflecting new launches within the roberto cavalli brand , new launches lady gaga fame and dot marc jacobs and continued growth in rimmel , partly offset by lower net revenues in calvin klein . growth in russia also reflects the introduction of opi in the russian retail market and growth in adidas . results in the region were impacted by lower net revenues in our southern european markets , particularly in spain and italy . the decline in southern europe primarily reflects difficult economic conditions , lower levels of new launch activity in fragrances in fiscal 2013 compared to fiscal 2012 and declines in adidas and astor . net revenues in germany , our largest market in the region , were negatively impacted by foreign currency translations . excluding the impact of foreign currency translations , net revenues growth in germany was strong , primarily reflecting higher net revenues in fragrances and color cosmetics . asia pacific in fiscal 2014 , net revenues in asia pacific decreased $ 0.5 , to $ 544.9 from $ 545.4 in fiscal 2013. the negative impact of foreign currency exchange translations of approximately 4 % was predominantly driven by the devaluation of the australian dollar and japanese yen . excluding the impact to net revenues associated with the reorganization of our mass business in china of 3 % and the negative impact of foreign currency exchange translations , net revenues in asia pacific increased 7 % . n ew subsidiaries in taiwan , korea and southeast asia contributed incremental net revenue growth to the region . higher net revenues in hong kong , australia , singapore and our travel retail business in the region also positively impacted results . growth in hong kong and singapore primarily reflected higher net revenues in fragrances while the increase in our travel retail business was primarily due to expanded distribution of opi . higher net revenues from australia also positively impacted the region primarily reflecting strong growth in fragrances , rim mel and incremental net revenues from the introduction of opi , partially offset by the negative impact of foreign currency exchange translations . results in the region were adversely impacted by lower

