– Kilroy Realty Corp.

said it will be required to restate its previously issued financial statements for 2002, 2003 and 2004, and for the quarters ended March 31 and June 30. The company said its hedge designation memos do not meet the requirements to qualify for hedge accounting treatment in accordance with regulations. As a result, Kilroy is required to restate its earnings for those periods. Kilroy said the restatements will not be “material” and will have no effect on the company’s cash position.

The L.A.-based real estate investment trust also on Tuesday postponed its third quarter conference call. It will reschedule the call and the issuance of a press release announcing its earnings for the period as soon as it can, the company said.

– Avery Dennison Corp.

said it is cooperating with an investigation by the Australian Competition and Consumer Commission looking into the company’s label stock business.

Separately, the Pasadena-based adhesive label maker said it intends to make a full report to U.S. authorities investigating potential violations of the Foreign Corrupt Practices Act. Avery said the issue relates to transactions carried out by a small number of employees at a unit in China. The company expects that it will be facing fines or other penalties for the alleged violations. There will likely be no changes to Avery’s previously filed financial statements.

– Jakks Pacific Inc.

signed a licensing agreement with DreamWorks Animation SKG Inc. to produce Plug It In & Play TV Game products based on DreamWorks’ Shrek, Shark Tale, Over the Hedge and Madagascar properties. Plug It In & Play TV Games are systems that contain multiple games in one single controller and plug directly into any standard television. The games are expected to launch next year at retailers nationwide.