AKEBONO REPORT 2015

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Consolidated Statements of Changes in Net Assets (Summary)Akebono Brake Industry Co. Ltd. and Consolidated Subsidiaries Years Ended March 31 2015 and 2014Millions of YenShareholder’s equity Accumulated other comprehensive incomeSubscriptionrights tosharesMinorityinterestsTotal netassets2015 CapitalstockCapitalsurplusRetainedearningsTreasurystockTotalshareholders’equityValuationdifference onavailable-forsalesecuritiesRevaluationreservefor landForeigncurrencytranslationadjustmentRemeasurementsof definedbenefit plansAccumulatedothercomprehensiveincomeBalance at the beginning of period ?19 939 ?14 217 ? 8 348 ?(2 069) ?40 435 ? 5 082 ?6 389 ?1 451 ? (676) ?12 247 ?199 ? 7 552 ?60 432Cumulative effects of changesin accounting policies(343)(343)(343)Restated balance 19 939 14 217 8 005 (2 069) 40 092 5 082 6 389 1 451 (676) 12 247 199 7 552 60 089Changes of items during periodDividends from surplus (1 330) (1 330) (1 330)Net income (loss) (6 095) (6 095) (6 095)Purchases of treasury stock (1) (1) (1)Disposal of treasury stock (28) 77 48 48Reversal of revaluation reserve for land 174 174 174Purchase of shares ofconsolidated subsidiaries(1 210)(1 210)(1 210)Net changes of items otherthan shareholders’ equity5 5241833 2739969 97549(1 781)8 243Total changes of items during period ? (1 239) (7 250) 76 (8 414) 5 524 183 3 273 996 9 975 49 (1 781) (170)Balance at end of current period ?19 939 ?12 978 ? 754 ?(1 993) ?31 678 ?10 606 ?6 572 ?4 725 ? 319 ?22 222 ?248 ? 5 771 ?59 919Thousands of U.S. Dollars (Note)Shareholder’s equity Accumulated other comprehensive incomeSubscriptionrights tosharesMinorityinterestsTotal netassets2015 CapitalstockCapitalsurplusRetainedearningsTreasurystockTotalshareholders’equityValuationdifference onavailable-forsalesecuritiesRevaluationreservefor landForeigncurrencytranslationadjustmentRemeasurementsof definedbenefit plansAccumulatedothercomprehensiveincomeBalance at the beginning of period $165 926 $ 118 306 $ 69 464 $(17 216) $336 480 $42 289 $53 170 $12 078 $(5 626) $101 911 $1 658 $ 62 840 $502 890Cumulative effects of changesin accounting policies(2 853)(2 853)(2 853)Restated balance 165 926 118 306 66 611 (17 216) 333 627 42 289 53 170 12 078 (5 626) 101 911 1 658 62 840 500 037Changes of items during periodDividends from surplus (11 065) (11 065) (11 065)Net income (loss) (50 716) (50 716) (50 716)Purchases of treasury stock (9) (9) (9)Disposal of treasury stock (237) 638 401 401Reversal of revaluation reserve for land 1 447 1 447 1 447Purchase of shares ofconsolidated subsidiaries(10 072)(10 072)(10 072)Net changes of items otherthan shareholders’ equity45 9651 51927 2398 28483 008404(14 816)68 596Total changes of items during period (10 310) (60 333) 629 (70 014) 45 965 1 519 27 239 8 284 83 008 404 (14 816) (1 417)Balance at end of current period $165 926 $ 107 996 $ 6 277 $(16 587) $263 612 $88 254 $54 690 $39 317 $ 2 658 $184 920 $2 062 $ 48 023 $498 619Millions of YenShareholder’s equity Accumulated other comprehensive incomeSubscriptionrights tosharesMinorityinterestsTotal netassets2014 CapitalstockCapitalsurplusRetainedearningsTreasurystockTotalshareholders’equityValuationdifference onavailable-forsalesecuritiesRevaluationreservefor landForeigncurrencytranslationadjustmentRemeasurementsof definedbenefit plansAccumulatedothercomprehensiveincomeBalance at the beginning of period ?19 939 ?14 255 ? 7 253 ?(2 186) ?39 262 ?4 467 ?6 389 ?(3 595) ? ? ? 7 261 ? 242 ?7 031 ?53 797Total changes of items duringthe periodDividends from surplus (1 328) (1 328) (1 328)Net income 2 423 2 423 2 423Purchase of treasury stock (1) (1) (1)Disposal of treasury stock (38) 118 80 80Net changes of items otherthan shareholders’ equity615?5 046(676)4 985(43)5205 462Total changes of items during period ? (38) 1 094 117 1 173 615 ? 5 046 (676) 4 985 (43) 520 6 636Balance at the end of period ?19 939 ?14 217 ? 8 348 ?(2 069) ?40 435 ?5 082 ?6 389 ? 1 451 ?(676) ?12 247 ? 199 ?7 552 ?60 432