AKEBONO REPORT 2016

47/54

Economic ReportAkebono Brake Industry Co., Ltd. and Consolidated Subsidiaries Years Ended March 31, 2016 and 2015Consolidated Statements of Changes in Net Assets (Summary)Millions of YenShareholders’ equityAccumulated other comprehensive income2016CapitalstockCapital surplusRetainedearningsTreasurysharesTotal shareholders’equityValuation difference on available-for-sale securitiesRevaluation reserve for landForeign currency translation adjustmentRemeasurements of dened benet plansAccumulated other comprehensive incomeSubscription rights to sharesNon-controlling interestsTotal net assetsBalance at the beginning of period¥19,939¥12,978¥ 754¥(1,993)¥31,678¥10,606¥6,572¥4,725¥ 319¥22,222¥248¥5,771¥59,919Changes of items during periodDividends from surplus(665)(665)(665)Loss attributable to owners of parent(19,462)(19,462)(19,462)Purchases of treasury shares(1)(1)(1)Disposal of treasury shares(6)1488Net changes of items other than shareholders’ equity(7,315)169(1,417)(1,410)(9,973)(8)286(9,695)Total changes of items during period-(6)(20,128)14(20,120)(7,315)169(1,417)(1,410)(9,973)(8)286(29,816)Balance at end of current period¥19,939¥12,971¥ (19,373)¥(1,980)¥11,558¥ 3,291¥6,741¥3,307¥(1,090)¥12,249¥240¥6,057¥30,103Thousands of U.S. Dollars (Note)Shareholders’ equityAccumulated other comprehensive income2016CapitalstockCapital surplusRetainedearningsTreasurysharesTotal shareholders’equityValuation difference on available-for-sale securitiesRevaluation reserve for landForeign currency translation adjustmentRemeasurements of dened benet plansAccumulated other comprehensive incomeSubscription rights to sharesNon-controlling interestsTotal net assetsBalance at the beginning of period$176,956$115,175$ 6,695$(17,690)$ 281,136$94,121$58,325$41,931$ 2,835$197,212$2,200$51,216$531,763Changes of items during periodDividends from surplus(5,903)(5,903)(5,903)Loss attributable to owners of parent(172,723)(172,723)(172,723)Purchases of treasury shares(7)(7)(7)Disposal of treasury shares(58)1287171Net changes of items other than shareholders’ equity(64,917)1,498(12,579)(12,510)(88,508)(70)2,534(86,044)Total changes of items during period-(58)(178,627)121(178,563)(64,917)1,498(12,579)(12,510)(88,508)(70)2,534(264,607)Balance at end of current period$176,956$115,117$(171,931)$(17,569)$(102,573)$29,204$59,824$29,352$(9,676)$108,705$2,129$53,750$267,157Millions of YenShareholders’ equityAccumulated other comprehensive income2015CapitalstockCapital surplusRetainedearningsTreasurysharesTotal shareholders’equityValuation difference on available-for-sale securitiesRevaluation reserve for landForeign currency translation adjustmentRemeasurements of dened benet plansAccumulated other comprehensive incomeSubscription rights to sharesNon-controlling interestsTotal net assetsBalance 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 changes in accounting policies(343)(343)(343)Restated balance19,93914,2178,005(2,069)40,0925,0826,3891,451(676)12,2471997,55260,089Changes of items during periodDividends from surplus(1,330)(1,330)(1,330)Loss attributable to owners of parent (net loss)(6,095)(6,095)(6,095)Purchases of treasury shares(1)(1)(1)Disposal of treasury shares(28)774848Reversal of revaluation reserve for land174174174Purchase of shares of consolidated subsidiaries(1,210)(1,210)(1,210)Net changes of items other than shareholders’ equity5,5241833,2739969,97549(1,781)8,243Total changes of items during period-(1,239)(7,250)76(8,414)5,5241833,2739969,97549(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¥59,91946AKEBONO REPORT 2016