31 NON-KEY MANAGEMENT PERSONNEL RELATED PARTY TRANSACTIONS (a) Immediate Parent Entity (b) Associated Entities: DIRECTORS’ DECLARATION The following related party transactions occurred during the financial year and were conducted on normal commercial terms and conditions unless  otherwise stated: 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. The following transactions with associated entities were included in the determination of the operating profit before tax for the year: Revenues and expenses 2014  $’000 2013  $’000 Management & service fee revenue – associates 856 1,116 Management & service fee revenue – other associated entities 133 507 Film hire and other film expenses (paid by the VRL group to entities  in the Village Roadshow Entertainment Group Limited group) 21,805 18,797 Provision for diminution – investments in associates  (included in material items of income and expense in Reconciliation of Results contained in Directors’ Report) – 4,195 Receivables and payables Any amounts receivable from, or payable to, associates have been separately disclosed in Notes 7 and 15. In accordance with a resolution of the Directors of Village Roadshow Limited, I state that: On behalf of the Board (1)  In the opinion of the Directors – (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 (a) the financial statements and notes of the consolidated entity are in accordance with the  Corporations Act 2001 , including: (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. Melbourne, 19 September 2014 G.W. Burke Director 73 ANNUAL REPORT 2014 CLOSE FILE X