2015 financial results abbvie 's strategy has focused on delivering strong financial results , advancing and investing in its pipeline , and returning value to shareholders while ensuring a strong , sustainable growth business over the long term . in 2015 , abbvie 's worldwide net revenues grew by 15 percent to $ 22.9 billion , driven primarily by the continued strength of humira , both in the united states and internationally , the global launch of abbvie 's interferon-free hcv treatment , revenue growth in other key products including creon and duodopa , and post-acquisition revenues related to imbruvica . these increases were partially offset by a decline in net revenues of androgel , principally due to continued market declines and the entry of generic competition for the androgel 1 % formulation , as well as the continued decline of the company 's lipid franchise , and the unfavorable impact of foreign exchange . the company 's financial performance in 2015 included delivering fully diluted earnings per share of $ 3.13 , including after-tax costs totaling $ 410 million incurred in connection with the acquisition and integration of pharmacyclics , a $ 350 million after-tax charge for the purchase of a rare pediatric disease priority review voucher ( prv ) from united therapeutics corporation , a $ 100 million after-tax charge as a result of entering into an exclusive worldwide license agreement with c 2 n diagnostics ( c 2 n ) , after-tax foreign exchange losses of $ 170 million as a result of the liquidation in 2015 of remaining foreign currency positions related to the terminated proposed combination with shire plc ( shire ) in 2014 , after-tax charges of $ 129 million to increase the company 's litigation reserves , and an $ 83 million after-tax charge due to the achievement of a development milestone under the global collaboration with infinity pharmaceuticals , inc. ( infinity ) . refer to note 5 for further information regarding these items . abbvie 's financial performance in 2015 also reflected an improvement in gross margin to 80 percent of net revenues , primarily due to favorable product mix across the product portfolio , operating efficiencies , and the impact of foreign exchange rates . financial results for 2015 also reflected continued funding in support of abbvie 's emerging mid-and late-stage pipeline assets , continued investment in abbvie 's growth brands , and the global launch of abbvie 's interferon-free hcv treatment , viekira pak . in 2015 , the company generated cash flows from operations of $ 7.5 billion . these cash flows enabled the company to pay cash dividends to shareholders of $ 3.3 billion , repurchase approximately 46 million shares for $ 2.8 billion in the open market ( excluding the shares repurchased under an accelerated repurchase agreement ) , and continue to enhance its pipeline through licensing and collaboration activities including a $ 500 million payment to calico life sciences llc ( calico ) as a result of the satisfaction of certain conditions under the research and development ( r & d ) collaboration with calico for which a charge to acquired in-process research and development ( ipr & d ) was recorded in 2014. in addition , abbvie issued $ 16.7 billion aggregate principal amount of senior notes the proceeds of which were used to finance the acquisition of pharmacyclics and a $ 5.0 billion accelerated share repurchase agreement ( asr ) pursuant to which abbvie paid $ 5.0 billion for an aggregate 73 million shares of abbvie 's common stock . in october 2015 , abbvie 's board of directors declared a quarterly cash dividend of $ 0.57 per share of common stock payable in february 2016. this reflects an increase of approximately 12 percent over the previous quarterly rate of $ 0.51 per share of common stock . 2016 strategic objectives abbvie 's mission is to be an innovation-driven , patient-focused specialty biopharmaceutical company capable of achieving top-tier financial performance through outstanding execution and a consistent stream of innovative new medicines . abbvie intends to continue to advance its mission in a number of ways , including ( i ) growing revenues through continued strong performance from its existing portfolio of on-market products , including its flagship brands , humira , imbruvica and viekira pak , as well as growth from pipeline products ; ( ii ) expanding gross and operating margins ; ( iii ) continued investment in its pipeline ​ ​ ​ 2015 form 10-k | 33 in support of opportunities in immunology , oncology , and virology , as well as continued investment in key on-market products ; ( iv ) augmentation of its pipeline through concerted focus on strategic licensing , acquisition and partnering activity with a focus on identifying compelling programs that fit abbvie 's strategic criteria ; and ( v ) returning cash to shareholders via dividends and share repurchases . in addition , abbvie anticipates several regulatory submissions and key data readouts from key clinical trials in 2016. abbvie expects to achieve its revenue growth objectives as follows : humira sales growth by driving biologic penetration across disease categories , increasing market leadership , strong commercial execution and expansion to new indications for hidradenitis suppurativa ( regulatory approval in the united states and eu achieved in 2015 ) and uveitis ( regulatory submissions in the united states and the eu are under review with approval expected in 2016 ) . imbruvica revenue growth driven by increasing market share within its four currently approved indications as well as indication expansion of imbruvica as a first-line therapy for cll ( currently under priority review by the fda ) . revenues for 2016 will also benefit from a full year of imbruvica revenue . story_separator_special_tag net revenues for abbvie 's consolidated lipid franchise , which included tricor , trilipix , niaspan , simcor and advicor , declined 45 percent in 2015 and 70 percent in 2014 due to the introduction of generic versions of these products in the u.s. market . generic competition began in november 2012 for tricor , july 2013 for trilipix , and september 2013 for niaspan . abbvie has voluntarily withdrawn simcor and advicor from the market and discontinued distribution as of december 31 , 2015 . ​ 40 | 2015 form 10-k ​ ​ all other net revenues declined 21 percent in 2015 primarily due to reduced demand driven by market and share declines and a reduction in price for several of abbvie 's mature on-market products . gross margin replace_table_token_5_th the gross margin for 2015 , 2014 and 2013 reflected the favorable impact of product mix across the product portfolio , including humira , operational efficiencies , and price increases , partially offset by the effect of unfavorable foreign exchange rates and the loss of exclusivity for the lipid franchise . gross margin in 2015 also includes milestone revenue of $ 40 million from a collaboration partner related the company 's oncology program . gross margin in 2014 also includes royalty income of $ 81 million relating to prior periods as a result of the settlement of a licensing arrangement and lower amortization expense for intangible assets , partially offset by a $ 37 million impairment charge for an intangible asset . selling , general and administrative replace_table_token_6_th selling , general and administrative ( sg & a ) expenses declined in 2015 compared to 2014 , principally due to the absence of transaction-related costs totaling $ 1.7 billion incurred in 2014 in connection with the termination of the proposed combination with shire , as further discussed in note 5 of the notes to consolidated financial statements . sg & a expenses in 2014 also included a $ 129 million charge related to the branded prescription drug fee due to the issuance of final rules which resulted in an additional year of expense in 2014. refer to note 13 for further information . excluding these items , sg & a expenses increased in both 2015 and 2014 , reflecting increased selling and marketing support for new products , including the global launch of viekira , as well as spending relating to new indications and geographic expansion for humira and other growth brands . sg & a expenses in 2015 also included pharmacyclics acquisition and integration costs of $ 294 million , charges aggregating $ 165 million to increase the company 's litigation reserves and restructuring charges of $ 39 million . these increased costs were partially offset by the impact of favorable foreign exchange rates in 2015. research and development and acquired in-process research and development replace_table_token_7_th r & d expenses for 2015 included pharmacyclics acquisition and integration costs of $ 152 million , a $ 350 million charge related to the purchase of a priority review voucher from a third party , a $ 130 million ​ ​ ​ 2015 form 10-k | 41 charge recorded due to the achievement of a development milestone under the collaboration with infinity , the post-acquisition r & d expenses of pharmacyclics , and restructuring charges of $ 32 million . r & d expenses in 2014 and 2013 included regulatory milestone payments of $ 40 million made to a collaboration partner for regulatory milestones related to the company 's hcv program and restructuring charges of $ 15 million , respectively . r & d expenses in 2015 and 2014 otherwise reflected added funding to support the company 's emerging mid- and late-stage pipeline assets and the continued pursuit of additional humira indications . these increases were partially offset by the impact of favorable foreign exchange rates in 2015 and 2014. ipr & d expenses in 2015 included a charge of $ 100 million as a result of entering into an exclusive worldwide license agreement with c 2 n to develop and commercialize anti-tau antibodies for the treatment of alzheimer 's disease and other neurological disorders . ipr & d expenses in 2014 included a charge of $ 275 million as a result of entering into a global collaboration with infinity to develop and commercialize duvelisib , a treatment for patients with cancer . ipr & d expense in 2013 included a charge of $ 175 million as a result of entering into a global license agreement with ablynx nv to develop and commercialize alx-0061 , a charge of $ 70 million as a result of entering into a global collaboration with alvine pharmaceuticals , inc. to develop alv003 , a charge of $ 45 million as a result of entering into a global collaboration with galapagos for cystic fibrosis therapies , and charges totaling $ 48 million as a result of entering into several other arrangements . refer to note 5 of the notes to consolidated financial statements for additional information related to the company 's collaborations and other arrangements . other operating expenses other operating expenses in 2014 included a $ 750 million charge related to an r & d collaboration agreement entered into in september 2014 with calico to discover , develop and commercialize new therapies for patients with age-related diseases . other non-operating expenses interest expense , net was $ 686 million in 2015 , $ 391 million in 2014 , and $ 278 million in 2013 and was comprised primarily of interest expense on outstanding debt . interest expense , net in 2015 increased due to the may 2015 issuance of $ 16.7 billion aggregate principal amount of senior notes , which were issued primarily to finance the acquisition of pharmacyclics and an accelerated share repurchase program . interest expense , net in 2015 also included $ 86 million of bridge financing related fees incurred in connection with the acquisition of pharmacyclics . interest expense , net in

cash discounts and product returns allowances for cash discounts and product returns , which totaled $ 898 million , $ 610 million and $ 748 million in 2015 , 2014 and 2013 , respectively , are recorded as a reduction to revenue in the same period the related product is sold . the reserve for cash discounts is readily determinable because the company 's experience of payment history is fairly consistent . product returns can be reliably estimated based on the company 's historical return experience . pension and other post-employment benefits abbvie engages outside actuaries to assist in the determination of the obligations and costs under the plans that are direct obligations of abbvie . the valuation of the funded status and the net periodic benefit cost for these plans are calculated using actuarial assumptions . the significant assumptions , which are reviewed annually , include the discount rate , the expected long-term rate of return on plan assets , and the health care cost trend rates . the significant assumptions used in determining these calculations are disclosed in note 11 to the consolidated financial statements . the discount rate is selected based on current market rates on high-quality , fixed-income investments at december 31 each year . abbvie employs a yield-curve approach for countries where a robust bond market exists . the yield curve is developed using high-quality bonds . the yield curve approach reflects the plans ' specific cash flows ( i.e. , duration ) in calculating the benefit obligations by applying the specific spot rates along the yield curve . beginning in 2016 , abbvie will also reflect the plans ' specific cash flows and apply them to the specific spot rates along the yield curve in calculating the service cost and interest cost portions of expense . for other countries , abbvie reviews various indices such as corporate bond and government bond benchmarks to estimate the discount rate .


 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 discounts and product returns allowances for cash discounts and product returns , which totaled $ 898 million , $ 610 million and $ 748 million in 2015 , 2014 and 2013 , respectively , are recorded as a reduction to revenue in the same period the related product is sold . the reserve for cash discounts is readily determinable because the company 's experience of payment history is fairly consistent . product returns can be reliably estimated based on the company 's historical return experience . pension and other post-employment benefits abbvie engages outside actuaries to assist in the determination of the obligations and costs under the plans that are direct obligations of abbvie . the valuation of the funded status and the net periodic benefit cost for these plans are calculated using actuarial assumptions . the significant assumptions , which are reviewed annually , include the discount rate , the expected long-term rate of return on plan assets , and the health care cost trend rates . the significant assumptions used in determining these calculations are disclosed in note 11 to the consolidated financial statements . the discount rate is selected based on current market rates on high-quality , fixed-income investments at december 31 each year . abbvie employs a yield-curve approach for countries where a robust bond market exists . the yield curve is developed using high-quality bonds . the yield curve approach reflects the plans ' specific cash flows ( i.e. , duration ) in calculating the benefit obligations by applying the specific spot rates along the yield curve . beginning in 2016 , abbvie will also reflect the plans ' specific cash flows and apply them to the specific spot rates along the yield curve in calculating the service cost and interest cost portions of expense . for other countries , abbvie reviews various indices such as corporate bond and government bond benchmarks to estimate the discount rate .
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 Suspicious Activity Report : 2015 financial results abbvie 's strategy has focused on delivering strong financial results , advancing and investing in its pipeline , and returning value to shareholders while ensuring a strong , sustainable growth business over the long term . in 2015 , abbvie 's worldwide net revenues grew by 15 percent to $ 22.9 billion , driven primarily by the continued strength of humira , both in the united states and internationally , the global launch of abbvie 's interferon-free hcv treatment , revenue growth in other key products including creon and duodopa , and post-acquisition revenues related to imbruvica . these increases were partially offset by a decline in net revenues of androgel , principally due to continued market declines and the entry of generic competition for the androgel 1 % formulation , as well as the continued decline of the company 's lipid franchise , and the unfavorable impact of foreign exchange . the company 's financial performance in 2015 included delivering fully diluted earnings per share of $ 3.13 , including after-tax costs totaling $ 410 million incurred in connection with the acquisition and integration of pharmacyclics , a $ 350 million after-tax charge for the purchase of a rare pediatric disease priority review voucher ( prv ) from united therapeutics corporation , a $ 100 million after-tax charge as a result of entering into an exclusive worldwide license agreement with c 2 n diagnostics ( c 2 n ) , after-tax foreign exchange losses of $ 170 million as a result of the liquidation in 2015 of remaining foreign currency positions related to the terminated proposed combination with shire plc ( shire ) in 2014 , after-tax charges of $ 129 million to increase the company 's litigation reserves , and an $ 83 million after-tax charge due to the achievement of a development milestone under the global collaboration with infinity pharmaceuticals , inc. ( infinity ) . refer to note 5 for further information regarding these items . abbvie 's financial performance in 2015 also reflected an improvement in gross margin to 80 percent of net revenues , primarily due to favorable product mix across the product portfolio , operating efficiencies , and the impact of foreign exchange rates . financial results for 2015 also reflected continued funding in support of abbvie 's emerging mid-and late-stage pipeline assets , continued investment in abbvie 's growth brands , and the global launch of abbvie 's interferon-free hcv treatment , viekira pak . in 2015 , the company generated cash flows from operations of $ 7.5 billion . these cash flows enabled the company to pay cash dividends to shareholders of $ 3.3 billion , repurchase approximately 46 million shares for $ 2.8 billion in the open market ( excluding the shares repurchased under an accelerated repurchase agreement ) , and continue to enhance its pipeline through licensing and collaboration activities including a $ 500 million payment to calico life sciences llc ( calico ) as a result of the satisfaction of certain conditions under the research and development ( r & d ) collaboration with calico for which a charge to acquired in-process research and development ( ipr & d ) was recorded in 2014. in addition , abbvie issued $ 16.7 billion aggregate principal amount of senior notes the proceeds of which were used to finance the acquisition of pharmacyclics and a $ 5.0 billion accelerated share repurchase agreement ( asr ) pursuant to which abbvie paid $ 5.0 billion for an aggregate 73 million shares of abbvie 's common stock . in october 2015 , abbvie 's board of directors declared a quarterly cash dividend of $ 0.57 per share of common stock payable in february 2016. this reflects an increase of approximately 12 percent over the previous quarterly rate of $ 0.51 per share of common stock . 2016 strategic objectives abbvie 's mission is to be an innovation-driven , patient-focused specialty biopharmaceutical company capable of achieving top-tier financial performance through outstanding execution and a consistent stream of innovative new medicines . abbvie intends to continue to advance its mission in a number of ways , including ( i ) growing revenues through continued strong performance from its existing portfolio of on-market products , including its flagship brands , humira , imbruvica and viekira pak , as well as growth from pipeline products ; ( ii ) expanding gross and operating margins ; ( iii ) continued investment in its pipeline ​ ​ ​ 2015 form 10-k | 33 in support of opportunities in immunology , oncology , and virology , as well as continued investment in key on-market products ; ( iv ) augmentation of its pipeline through concerted focus on strategic licensing , acquisition and partnering activity with a focus on identifying compelling programs that fit abbvie 's strategic criteria ; and ( v ) returning cash to shareholders via dividends and share repurchases . in addition , abbvie anticipates several regulatory submissions and key data readouts from key clinical trials in 2016. abbvie expects to achieve its revenue growth objectives as follows : humira sales growth by driving biologic penetration across disease categories , increasing market leadership , strong commercial execution and expansion to new indications for hidradenitis suppurativa ( regulatory approval in the united states and eu achieved in 2015 ) and uveitis ( regulatory submissions in the united states and the eu are under review with approval expected in 2016 ) . imbruvica revenue growth driven by increasing market share within its four currently approved indications as well as indication expansion of imbruvica as a first-line therapy for cll ( currently under priority review by the fda ) . revenues for 2016 will also benefit from a full year of imbruvica revenue . story_separator_special_tag net revenues for abbvie 's consolidated lipid franchise , which included tricor , trilipix , niaspan , simcor and advicor , declined 45 percent in 2015 and 70 percent in 2014 due to the introduction of generic versions of these products in the u.s. market . generic competition began in november 2012 for tricor , july 2013 for trilipix , and september 2013 for niaspan . abbvie has voluntarily withdrawn simcor and advicor from the market and discontinued distribution as of december 31 , 2015 . ​ 40 | 2015 form 10-k ​ ​ all other net revenues declined 21 percent in 2015 primarily due to reduced demand driven by market and share declines and a reduction in price for several of abbvie 's mature on-market products . gross margin replace_table_token_5_th the gross margin for 2015 , 2014 and 2013 reflected the favorable impact of product mix across the product portfolio , including humira , operational efficiencies , and price increases , partially offset by the effect of unfavorable foreign exchange rates and the loss of exclusivity for the lipid franchise . gross margin in 2015 also includes milestone revenue of $ 40 million from a collaboration partner related the company 's oncology program . gross margin in 2014 also includes royalty income of $ 81 million relating to prior periods as a result of the settlement of a licensing arrangement and lower amortization expense for intangible assets , partially offset by a $ 37 million impairment charge for an intangible asset . selling , general and administrative replace_table_token_6_th selling , general and administrative ( sg & a ) expenses declined in 2015 compared to 2014 , principally due to the absence of transaction-related costs totaling $ 1.7 billion incurred in 2014 in connection with the termination of the proposed combination with shire , as further discussed in note 5 of the notes to consolidated financial statements . sg & a expenses in 2014 also included a $ 129 million charge related to the branded prescription drug fee due to the issuance of final rules which resulted in an additional year of expense in 2014. refer to note 13 for further information . excluding these items , sg & a expenses increased in both 2015 and 2014 , reflecting increased selling and marketing support for new products , including the global launch of viekira , as well as spending relating to new indications and geographic expansion for humira and other growth brands . sg & a expenses in 2015 also included pharmacyclics acquisition and integration costs of $ 294 million , charges aggregating $ 165 million to increase the company 's litigation reserves and restructuring charges of $ 39 million . these increased costs were partially offset by the impact of favorable foreign exchange rates in 2015. research and development and acquired in-process research and development replace_table_token_7_th r & d expenses for 2015 included pharmacyclics acquisition and integration costs of $ 152 million , a $ 350 million charge related to the purchase of a priority review voucher from a third party , a $ 130 million ​ ​ ​ 2015 form 10-k | 41 charge recorded due to the achievement of a development milestone under the collaboration with infinity , the post-acquisition r & d expenses of pharmacyclics , and restructuring charges of $ 32 million . r & d expenses in 2014 and 2013 included regulatory milestone payments of $ 40 million made to a collaboration partner for regulatory milestones related to the company 's hcv program and restructuring charges of $ 15 million , respectively . r & d expenses in 2015 and 2014 otherwise reflected added funding to support the company 's emerging mid- and late-stage pipeline assets and the continued pursuit of additional humira indications . these increases were partially offset by the impact of favorable foreign exchange rates in 2015 and 2014. ipr & d expenses in 2015 included a charge of $ 100 million as a result of entering into an exclusive worldwide license agreement with c 2 n to develop and commercialize anti-tau antibodies for the treatment of alzheimer 's disease and other neurological disorders . ipr & d expenses in 2014 included a charge of $ 275 million as a result of entering into a global collaboration with infinity to develop and commercialize duvelisib , a treatment for patients with cancer . ipr & d expense in 2013 included a charge of $ 175 million as a result of entering into a global license agreement with ablynx nv to develop and commercialize alx-0061 , a charge of $ 70 million as a result of entering into a global collaboration with alvine pharmaceuticals , inc. to develop alv003 , a charge of $ 45 million as a result of entering into a global collaboration with galapagos for cystic fibrosis therapies , and charges totaling $ 48 million as a result of entering into several other arrangements . refer to note 5 of the notes to consolidated financial statements for additional information related to the company 's collaborations and other arrangements . other operating expenses other operating expenses in 2014 included a $ 750 million charge related to an r & d collaboration agreement entered into in september 2014 with calico to discover , develop and commercialize new therapies for patients with age-related diseases . other non-operating expenses interest expense , net was $ 686 million in 2015 , $ 391 million in 2014 , and $ 278 million in 2013 and was comprised primarily of interest expense on outstanding debt . interest expense , net in 2015 increased due to the may 2015 issuance of $ 16.7 billion aggregate principal amount of senior notes , which were issued primarily to finance the acquisition of pharmacyclics and an accelerated share repurchase program . interest expense , net in 2015 also included $ 86 million of bridge financing related fees incurred in connection with the acquisition of pharmacyclics . interest expense , net in

