content_image/252783.jpg content_image/252795.jpg
## 31 NON-KEY MANAGEMENT PERSONNEL RELATED PARTY TRANSACTIONS 

The following related party transactions occurred during the financial year and were conducted on normal commercial terms and conditions unless otherwise stated: 

## (a) Immediate Parent Entity 

The Company’s immediate parent entity is Village Roadshow Corporation Pty. Limited which is incorporated in Australia. The Company’s ultimate parent entity is Positive Investments Pty. Limited which is incorporated in Australia. Refer also to the Directors’ Report disclosures for relevant interests of Directors in relation to the 100% ownership of the immediate and ultimate parent entities by Messrs. R.G. Kirby, J.R. Kirby & G.W. Burke. 

## (b) Associated Entities: 

## Revenues and expenses 

The following transactions with associated entities were included in the determination of the operating profit before tax for the year: 

<img src='content_image/252783.jpg'>

## Receivables and payables 

Any amounts receivable from, or payable to, associates have been separately disclosed in Notes 7 and 15. 

## DIRECTORS’ DECLARATION 

In accordance with a resolution of the Directors of Village Roadshow Limited, I state that: 

(1) In the opinion of the Directors – 

(a) the financial statements and notes of the consolidated entity are in accordance with the Corporations Act 2001 , including: 

(i) giving a true and fair view of the consolidated entity’s financial position as at 30 June 2014 and of its performance for the year ended on that date; and 

(ii) complying with Accounting Standards and Corporations Regulations 2001 ; and 

(b) there are reasonable grounds to believe that the Company will be able to pay its debts as and when they become due and payable; and 

(c) the financial report also complies with International Financial Reporting Standards as issued by the International Accounting Standards Board, as disclosed in Note 1(b)(i). 

(2) This declaration has been made after receiving the declarations required to be made to the Directors in accordance with section 295A of the Corporations Act 2001  for the financial period ended 30 June 2014. 

On behalf of the Board 

<img src='content_image/252795.jpg'>

Melbourne, 19 September 2014 

