qzh is a fully owned subsidiary of our partially owned subsidiary qinghai sanjiang a power agriculture co. , ltd. ( “ sjap ” ) ; as such , the financial statements of these three companies ( sjap , qzh and hsa ) are consolidated into our wholly owned subsidiary , a power agro agriculture development ( macau ) limited ( “ apwam ” ) , as one entity . sjap and qzh are both variable interest entities over which we exercise significant control . ( ii ) the operation of hunan shenghua a power agriculture co. ltd. ( “ hsa ” ) in manufacturing and sales of organic fertilizer . · 2. plantation division refers to the operations of jiangmen city heng sheng tai agriculture development co. ltd. ( “ jhst ” ) in the hu plantation business where dragon fruit flowers ( dried and fresh ) and immortal vegetables are sold to wholesale and retail markets . jhst 's financial statements are consolidated into the financial statements of macau eiji company ltd. ( “ meiji ” ) as one entity . · 3. fishery division refers to the operations of capital award inc. ( “ capital award ” or “ ca ” ) covering its engineering , technology and consulting service management of fishery farms and seafood sales operations and marketing , where ; capital award generates revenues from providing engineering consulting services as turnkey contractors to owners and developers of fishery projects that are being designed and engineered into turnkey contracts by capital award in china using its a power module technology systems ( “ apm ” ) as follows : ( a ) . engineering and technology services ; via consulting and service contracts ( “ csc 's ” ) for the development , construction , and supply of plant and equipment , and management of fishery ( and prawn or shrimp ) farms and related business operations . ( b ) . seafood sales from ca 's projected farms ( discontinued segment of operations beginning october 5 , 2016 ; further information regarding this transition is delineated in this and other sections of the annual report ) through september 30 , 2016 , capital award generated sales revenue from the following : ( 1 ) . sales to jfd ( “ fish farm 1 ” or “ ff1 ” ) , which is a sino foreign joint venture company ( “ sfjvc ” ) , and sales derived from seafood sold by jfd ( currently , only the jfd subsidiary is a sfjvc ) , being consolidated into our wholly owned hong kong subsidiary tri-way industries ltd. ( “ trw ” ) as one entity . ff1 generates sales from its production of ( a ) its in-door apm farm with 16 apm production units and ( b ) its open dam farms producing fish and prawns from 310 mu ( 52 acres ) of land leased from zhongshan a power prawn culture farms development co. ltd. ( “ zsapp , ” “ prawn farm 2 ” or “ pf2 ” ) . ( 2 ) . sales to and sales derived from seafood from the unincorporated companies , including enping city a power prawn culture development co. ltd. ( “ ebapcd , ” “ prawn farm 1 ” or “ pf1 ” ) and zsapp , are accounted for independently as follows : ca and pf1 : ( a ) ca purchases prawn and or fish fingerling and feed stocks from third party suppliers and resells them to pf1 at variable small or no profit margins and ( b ) ca purchases matured prawns and fish from pf1 and sells to third parties ( wholesale markets ) 52 pf1 generates sales from its production of ( a ) its indoor apm farm with 4 apm production units in 2014 and 16 apm production units from q3 2015 and ( b ) its open dam farms producing fish and prawns from a 290 mu ( or 48 acres ) of land leased from pf2 . ca and pf2 : ( a ) ca earns commission from the sale of prawn fingerlings that are sold by pf2 to third parties , and in this respect pf2 produces its own prawn fingerlings as compared to ca 's purchasing them from pf2 and reselling them to pf1 or ff1 , as described above , and ( b ) ca purchases matured prawns and fish from pf2 and sells to third parties ( wholesale markets ) . pf2 has 6 indoor apm production units producing mainly prawn fingerling and an open dam farms situated on about 400 mu ( about 66 acres ) producing prawns and fish . · 4. cattle farm division refers to the operations of cattle farm 1 under jiangmen city hang mei cattle farm development co. ltd ( “ jhmc ” ) where cattle are sold live to third party livestock wholesalers who sell them mainly to guangzhou and beijing livestock wholesale markets . the financial statements of jhmc are consolidated into meiji as one entity along with meiji 's operation in the consulting and service for development of other cattle farms ( e.g . , cattle farm 2 ) or related projects . · 5. corporate & others division refers to the business operations of sino agro food , inc. , including import/export business and consulting and service operations provided to projects that are not included in the above categories , and not limited to corporate affairs . story_separator_special_tag which amount $ 3,309,361 was reported under general and administration expenses and $ 1,507,990 was reported under cost of goods sold . note ( 7 ) to table a 1 non-controlling interest : table ( f ) below shows the derivation of non-controlling interest 64 names of intermediate holding company subsidiaries capital award inc. ( belize ) total abbreviated names ca % of profit sharing on below subsidiaries ( in china ) na 75 % 75 % 76 % 45 % name of china subsidiaries none jiangmen city heng sheng tai agriculture development co. ltd. ( china ) jiangmen city hang mei cattle farm development co. ltd. ( china ) hunan shenghua a power agriculture co. , limited ( china ) qinghai sanjiang a power agriculture co ltd ( china ) qing hai zhong he meat product co. ltd ( china ) abbreviated names ( jhst ) ( jhmc ) ( hsa ) ( sjap ) ( qzh ) net income of the p.r.c . subsidiaries for the period ended 31. dec. 2016 in $ 4,677,044 2,246,975 4,917,681 14,092,993 18,528,147 % of profit sharing of non-controlling interest 25 % 25 % 24 % 55 % 55 % non-controlling interest 's shares of net incomes in $ 1,169,261 561,744 1,180,243 7,751,146 10,190,481 20,852,875 the net income attributed to non-controlling interest is $ 20,852,875 shared by ( jhst , jhmc , hsa , sjap and qzh , collectively ) for the year ended december 31 , 2016 as shown in table ( f ) above . note ( 8 ) to table a 1 earnings per share ( eps ) : earnings per share from continuing and discontinued increased by $ 1.77 ( basic ) and $ 1.40 ( diluted ) per share from eps of $ 3.69 ( basic ) and $ 3.60 ( diluted ) year 2015 to eps of $ 5.46 ( basic ) and $ 5.00 ( diluted ) for year 2016. earnings per share from continuing decreased by $ 0.72 ( basic ) and $ 0.82 ( diluted ) per share from eps of $ 2.81 ( basic ) and $ 2.75 ( diluted ) year 2015 to eps of $ 2.09 ( basic ) and $ 1.93 ( diluted ) for year 2016. the reason for the increase is primarily due to the deemed gain from the divestment of tri-way calculated as follows : amounts shown incorporate audited adjustments : hk $ hk $ us $ equivalent fair value of interest retained in tri-way ( us $ 340,594,377 x 23.89 % ) 630,601,974 81,367,997 less : amount recognized prior to divestment of tri-way net asset of tri-way 251,946,656 32,509,246 non-controlling interest at divestment -62,683,968 8,088,254 controlled group assets divested 189,262,688 24,420,992 gain on disposal ( including master licensing fees ) 441,339,286 56,947,005 net controlled group assets disposed ( $ 27,872,348 x 76.11 % ) -144,047,832 -18,586,817 gain on revaluation of retained interest fair value of interest retained in tri-way 630,601,974 81,367,997 portion of divested assets retained in tri-way ( $ 27,872,348 x 23.89 % ) -45,214,856 -5,834,175 gain on disposal ( including master licensing fees ) 441,339,286 56,947,005 65 on august 15 , 2016 , an agreement had been executed by and between trw and its jfd business partners to acquire their 25 % equity holding ( i.e . non-controlled interest ) in jfd , a sino foreign joint venture company , having resulted in trw having secured a 100 % equity interest in jfd as of october 5 , 2016. upon trw 's acquisition of 4 additional prawn farms ' assets , namely aquafarms 1 through 4 , at fair value of us $ 215.94 million from respective third parties , the consideration paid to siaf/ca for both their holdings in the merged aquaculture entities and or master licensing fees ( us $ 81.37 million ) and repayment to siaf for its assumption of trw liabilities/obligations ( us $ 43.29 million ) , the total sum of these arrangements ( us $ 340.53 ) is scheduled for settlement on or before april 30 , 2017 ( this date has been from amended from march 31 , 2017 in consideration of the regulatory timetable ) . the settlement will transpire through the issuance of 99,990,000 trw common shares at fair value of $ 3.41 per share . siaf 's equity position in trw now stands at 23.89 % ( or , us $ 124.66 million ) , effective on october 5 , 2016. because of its disposition of control in trw , the company 's categorization of its holdings in trw has been reclassified from subsidiary to investments in unconsolidated equity investees as of october 5 , 2016 , and constitutes a deemed disposal of the subsidiary . the deemed gain on disposal of $ 56,947,005 was recorded in the consolidated statement of profit and loss account of the company for the year ended december 31 , 2016. the full interest held in trw by siaf is us $ 139,133,443 compared to us $ 24,420,992 at the time when siaf held 100 % of tri-way prior to its partial divestiture . 66 part b. md & a on consolidated balance sheet as of the year 2016 compared to year 2015 ( fiscal year ) replace_table_token_21_th 67 note ( b ) cash and cash equivalents the change in cash and cash equivalent of $ ( 4,653,139 ) derived from cash and cash equivalent of $ 2,576,058 and $ 7,229,197 as of december 31 , 2016 , and december 31 , 2015 , respectively . note ( 9 ) break down on inventories : replace_table_token_22_th · the decrease of inventory in the fishery sales segment by $ 3,571,950 from 2015 's $ 4,053,459 to 2016 's $ 481,509 is primarily due to the discontinuing operation of the sales of fishery good operations beginning october 5 , 2016 because of tri-way having assumed this segment of operations from ca . · the increase of inventory in the organic fertilizer

liquidity and capital resources as of december , 31 2016 , unrestricted cash and cash equivalents amounted to $ 2,576,058 ( see notes to the consolidated financial statements ) , and our net working capital as of december 31 , 2016 , was $ 297 , 338,248. replace_table_token_34_th cash provided by operating activities amounted to $ 56,019,415 for the twelve months ended december 31 , 2016. this compared with cash provided by operating activities totaled $ 44,619,333 for the twelve months ended december 31 , 2015. the increase in cash used in operations primarily resulted from the increase of account receivable to $ 12,762,332 for the twelve months ended december 31 , 2016 from $ ( 31,171,347 ) for the twelve months ended december 31 , 2015 . 77 cash used in investing activities totaled $ 56,190,154 for the twelve months ended december 31 , 2016. this compares with cash used in investing activities totaling $ 54,148,427 for the twelve months ended december 31 , 2015. the increase in cash flows used in investing activities primarily resulted from payment for construction of $ 54,913,543 for the twelve months ended december 31 , 2016 from $ 49,532,030 for the twelve months ended december 31 , 2015. cash provided by financing activities totaled $ 2,628,330 for the twelve months december 31 , 2016 compared with cash used in financing activities totaling $ 8,895,517 for the twelve months ended december 31 , 2015. the decrease in cash provided by financing activities is mainly due to net proceeds from convertible bonds payable of $ 0 for the twelve months ended december 31 , 2016 from $ 12,867,550 for the twelve months ended december 31 , 2015. critical accounting policies basis of


 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 as of december , 31 2016 , unrestricted cash and cash equivalents amounted to $ 2,576,058 ( see notes to the consolidated financial statements ) , and our net working capital as of december 31 , 2016 , was $ 297 , 338,248. replace_table_token_34_th cash provided by operating activities amounted to $ 56,019,415 for the twelve months ended december 31 , 2016. this compared with cash provided by operating activities totaled $ 44,619,333 for the twelve months ended december 31 , 2015. the increase in cash used in operations primarily resulted from the increase of account receivable to $ 12,762,332 for the twelve months ended december 31 , 2016 from $ ( 31,171,347 ) for the twelve months ended december 31 , 2015 . 77 cash used in investing activities totaled $ 56,190,154 for the twelve months ended december 31 , 2016. this compares with cash used in investing activities totaling $ 54,148,427 for the twelve months ended december 31 , 2015. the increase in cash flows used in investing activities primarily resulted from payment for construction of $ 54,913,543 for the twelve months ended december 31 , 2016 from $ 49,532,030 for the twelve months ended december 31 , 2015. cash provided by financing activities totaled $ 2,628,330 for the twelve months december 31 , 2016 compared with cash used in financing activities totaling $ 8,895,517 for the twelve months ended december 31 , 2015. the decrease in cash provided by financing activities is mainly due to net proceeds from convertible bonds payable of $ 0 for the twelve months ended december 31 , 2016 from $ 12,867,550 for the twelve months ended december 31 , 2015. critical accounting policies basis of
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 Suspicious Activity Report : qzh is a fully owned subsidiary of our partially owned subsidiary qinghai sanjiang a power agriculture co. , ltd. ( “ sjap ” ) ; as such , the financial statements of these three companies ( sjap , qzh and hsa ) are consolidated into our wholly owned subsidiary , a power agro agriculture development ( macau ) limited ( “ apwam ” ) , as one entity . sjap and qzh are both variable interest entities over which we exercise significant control . ( ii ) the operation of hunan shenghua a power agriculture co. ltd. ( “ hsa ” ) in manufacturing and sales of organic fertilizer . · 2. plantation division refers to the operations of jiangmen city heng sheng tai agriculture development co. ltd. ( “ jhst ” ) in the hu plantation business where dragon fruit flowers ( dried and fresh ) and immortal vegetables are sold to wholesale and retail markets . jhst 's financial statements are consolidated into the financial statements of macau eiji company ltd. ( “ meiji ” ) as one entity . · 3. fishery division refers to the operations of capital award inc. ( “ capital award ” or “ ca ” ) covering its engineering , technology and consulting service management of fishery farms and seafood sales operations and marketing , where ; capital award generates revenues from providing engineering consulting services as turnkey contractors to owners and developers of fishery projects that are being designed and engineered into turnkey contracts by capital award in china using its a power module technology systems ( “ apm ” ) as follows : ( a ) . engineering and technology services ; via consulting and service contracts ( “ csc 's ” ) for the development , construction , and supply of plant and equipment , and management of fishery ( and prawn or shrimp ) farms and related business operations . ( b ) . seafood sales from ca 's projected farms ( discontinued segment of operations beginning october 5 , 2016 ; further information regarding this transition is delineated in this and other sections of the annual report ) through september 30 , 2016 , capital award generated sales revenue from the following : ( 1 ) . sales to jfd ( “ fish farm 1 ” or “ ff1 ” ) , which is a sino foreign joint venture company ( “ sfjvc ” ) , and sales derived from seafood sold by jfd ( currently , only the jfd subsidiary is a sfjvc ) , being consolidated into our wholly owned hong kong subsidiary tri-way industries ltd. ( “ trw ” ) as one entity . ff1 generates sales from its production of ( a ) its in-door apm farm with 16 apm production units and ( b ) its open dam farms producing fish and prawns from 310 mu ( 52 acres ) of land leased from zhongshan a power prawn culture farms development co. ltd. ( “ zsapp , ” “ prawn farm 2 ” or “ pf2 ” ) . ( 2 ) . sales to and sales derived from seafood from the unincorporated companies , including enping city a power prawn culture development co. ltd. ( “ ebapcd , ” “ prawn farm 1 ” or “ pf1 ” ) and zsapp , are accounted for independently as follows : ca and pf1 : ( a ) ca purchases prawn and or fish fingerling and feed stocks from third party suppliers and resells them to pf1 at variable small or no profit margins and ( b ) ca purchases matured prawns and fish from pf1 and sells to third parties ( wholesale markets ) 52 pf1 generates sales from its production of ( a ) its indoor apm farm with 4 apm production units in 2014 and 16 apm production units from q3 2015 and ( b ) its open dam farms producing fish and prawns from a 290 mu ( or 48 acres ) of land leased from pf2 . ca and pf2 : ( a ) ca earns commission from the sale of prawn fingerlings that are sold by pf2 to third parties , and in this respect pf2 produces its own prawn fingerlings as compared to ca 's purchasing them from pf2 and reselling them to pf1 or ff1 , as described above , and ( b ) ca purchases matured prawns and fish from pf2 and sells to third parties ( wholesale markets ) . pf2 has 6 indoor apm production units producing mainly prawn fingerling and an open dam farms situated on about 400 mu ( about 66 acres ) producing prawns and fish . · 4. cattle farm division refers to the operations of cattle farm 1 under jiangmen city hang mei cattle farm development co. ltd ( “ jhmc ” ) where cattle are sold live to third party livestock wholesalers who sell them mainly to guangzhou and beijing livestock wholesale markets . the financial statements of jhmc are consolidated into meiji as one entity along with meiji 's operation in the consulting and service for development of other cattle farms ( e.g . , cattle farm 2 ) or related projects . · 5. corporate & others division refers to the business operations of sino agro food , inc. , including import/export business and consulting and service operations provided to projects that are not included in the above categories , and not limited to corporate affairs . story_separator_special_tag which amount $ 3,309,361 was reported under general and administration expenses and $ 1,507,990 was reported under cost of goods sold . note ( 7 ) to table a 1 non-controlling interest : table ( f ) below shows the derivation of non-controlling interest 64 names of intermediate holding company subsidiaries capital award inc. ( belize ) total abbreviated names ca % of profit sharing on below subsidiaries ( in china ) na 75 % 75 % 76 % 45 % name of china subsidiaries none jiangmen city heng sheng tai agriculture development co. ltd. ( china ) jiangmen city hang mei cattle farm development co. ltd. ( china ) hunan shenghua a power agriculture co. , limited ( china ) qinghai sanjiang a power agriculture co ltd ( china ) qing hai zhong he meat product co. ltd ( china ) abbreviated names ( jhst ) ( jhmc ) ( hsa ) ( sjap ) ( qzh ) net income of the p.r.c . subsidiaries for the period ended 31. dec. 2016 in $ 4,677,044 2,246,975 4,917,681 14,092,993 18,528,147 % of profit sharing of non-controlling interest 25 % 25 % 24 % 55 % 55 % non-controlling interest 's shares of net incomes in $ 1,169,261 561,744 1,180,243 7,751,146 10,190,481 20,852,875 the net income attributed to non-controlling interest is $ 20,852,875 shared by ( jhst , jhmc , hsa , sjap and qzh , collectively ) for the year ended december 31 , 2016 as shown in table ( f ) above . note ( 8 ) to table a 1 earnings per share ( eps ) : earnings per share from continuing and discontinued increased by $ 1.77 ( basic ) and $ 1.40 ( diluted ) per share from eps of $ 3.69 ( basic ) and $ 3.60 ( diluted ) year 2015 to eps of $ 5.46 ( basic ) and $ 5.00 ( diluted ) for year 2016. earnings per share from continuing decreased by $ 0.72 ( basic ) and $ 0.82 ( diluted ) per share from eps of $ 2.81 ( basic ) and $ 2.75 ( diluted ) year 2015 to eps of $ 2.09 ( basic ) and $ 1.93 ( diluted ) for year 2016. the reason for the increase is primarily due to the deemed gain from the divestment of tri-way calculated as follows : amounts shown incorporate audited adjustments : hk $ hk $ us $ equivalent fair value of interest retained in tri-way ( us $ 340,594,377 x 23.89 % ) 630,601,974 81,367,997 less : amount recognized prior to divestment of tri-way net asset of tri-way 251,946,656 32,509,246 non-controlling interest at divestment -62,683,968 8,088,254 controlled group assets divested 189,262,688 24,420,992 gain on disposal ( including master licensing fees ) 441,339,286 56,947,005 net controlled group assets disposed ( $ 27,872,348 x 76.11 % ) -144,047,832 -18,586,817 gain on revaluation of retained interest fair value of interest retained in tri-way 630,601,974 81,367,997 portion of divested assets retained in tri-way ( $ 27,872,348 x 23.89 % ) -45,214,856 -5,834,175 gain on disposal ( including master licensing fees ) 441,339,286 56,947,005 65 on august 15 , 2016 , an agreement had been executed by and between trw and its jfd business partners to acquire their 25 % equity holding ( i.e . non-controlled interest ) in jfd , a sino foreign joint venture company , having resulted in trw having secured a 100 % equity interest in jfd as of october 5 , 2016. upon trw 's acquisition of 4 additional prawn farms ' assets , namely aquafarms 1 through 4 , at fair value of us $ 215.94 million from respective third parties , the consideration paid to siaf/ca for both their holdings in the merged aquaculture entities and or master licensing fees ( us $ 81.37 million ) and repayment to siaf for its assumption of trw liabilities/obligations ( us $ 43.29 million ) , the total sum of these arrangements ( us $ 340.53 ) is scheduled for settlement on or before april 30 , 2017 ( this date has been from amended from march 31 , 2017 in consideration of the regulatory timetable ) . the settlement will transpire through the issuance of 99,990,000 trw common shares at fair value of $ 3.41 per share . siaf 's equity position in trw now stands at 23.89 % ( or , us $ 124.66 million ) , effective on october 5 , 2016. because of its disposition of control in trw , the company 's categorization of its holdings in trw has been reclassified from subsidiary to investments in unconsolidated equity investees as of october 5 , 2016 , and constitutes a deemed disposal of the subsidiary . the deemed gain on disposal of $ 56,947,005 was recorded in the consolidated statement of profit and loss account of the company for the year ended december 31 , 2016. the full interest held in trw by siaf is us $ 139,133,443 compared to us $ 24,420,992 at the time when siaf held 100 % of tri-way prior to its partial divestiture . 66 part b. md & a on consolidated balance sheet as of the year 2016 compared to year 2015 ( fiscal year ) replace_table_token_21_th 67 note ( b ) cash and cash equivalents the change in cash and cash equivalent of $ ( 4,653,139 ) derived from cash and cash equivalent of $ 2,576,058 and $ 7,229,197 as of december 31 , 2016 , and december 31 , 2015 , respectively . note ( 9 ) break down on inventories : replace_table_token_22_th · the decrease of inventory in the fishery sales segment by $ 3,571,950 from 2015 's $ 4,053,459 to 2016 's $ 481,509 is primarily due to the discontinuing operation of the sales of fishery good operations beginning october 5 , 2016 because of tri-way having assumed this segment of operations from ca . · the increase of inventory in the organic fertilizer

