In conducting our audit we have complied with the independence  requirements of the  Corporations Act 2001 . We have given to the directors of  the company a written Auditor’s Independence Declaration, a copy of which  is included in the directors’ report. Melbourne 19 September 2014 We believe that the audit evidence we have obtained is sufficient and  appropriate to provide a basis for our audit opinion. An audit involves performing procedures to obtain audit evidence about the  amounts and disclosures in the financial report. The procedures selected  depend on the auditor’s judgment, including the assessment of the risks of  material misstatement of the financial report, whether due to fraud or  error. In making those risk assessments, the auditor considers internal  controls relevant to the entity’s preparation and fair presentation of the  financial report in order to design audit procedures that are appropriate in  the circumstances, but not for the purpose of expressing an opinion on the  effectiveness of the entity’s internal controls. An audit also includes  evaluating the appropriateness of accounting policies used and the  reasonableness of accounting estimates made by the directors, as well as  evaluating the overall presentation of the financial report. Our responsibility is to express an opinion on the financial report based on  our audit. We conducted our audit in accordance with Australian Auditing  Standards. Those standards require that we comply with relevant ethical  requirements relating to audit engagements and plan and perform the  audit to obtain reasonable assurance about whether the financial report is  free from material misstatement. In our opinion, the Remuneration Report of Village Roadshow Limited for  the year ended 30 June 2014, complies with section 300A of the  Corporations  Act 2001 . We have audited the Remuneration Report included on pages 17 to 28 of the  directors’ report for the year ended 30 June 2014. The directors of the  company are responsible for the preparation and presentation of the  Remuneration Report in accordance with section 300A of the  Corporations  Act 2001. Our responsibility is to express an opinion on the Remuneration  Report , based on our audit conducted in accordance with Australian  Auditing Standards. The directors of the company are responsible for the preparation of the  financial report that gives a true and fair view in accordance with Australian  Accounting Standards and the  Corporations Act 2001  and for such internal  controls as the directors determine are necessary to enable the  preparation of the financial report that is free from material misstatement,  whether due to fraud or error. In Note 1(b), the directors also state, in  accordance with Accounting Standard AASB 101  Presentation of Financial  Statements , that the financial statements comply with  International Financial  Reporting Standards . We have audited the accompanying financial report of Village Roadshow  Limited, which comprises the consolidated statement of financial position  as at 30 June 2014, the consolidated statement of comprehensive income,  the consolidated statement of changes in equity and the consolidated  statement of cash flows for the year then ended, notes comprising a  summary of significant accounting policies and other explanatory  information, and the directors’ declaration of the consolidated entity  comprising the company and the entities it controlled at the year’s end or  from time to time during the financial year. In our opinion: a.  the financial report of Village Roadshow Limited is 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 Australian Accounting Standards and the  Corporations Regulations 2001 ; and b.  the financial report also complies with International Financial  Reporting Standards as disclosed in Note 1(b). Opinion Report on the remuneration report Report on the financial report Directors’ responsibility for the financial report Auditor’s responsibility Opinion Independence CLOSE FILE X A member firm of Ernst & Young Global Limited Liability limited by a scheme approved under Professional Standards Legislation 74 VILLAGE ROADSHOW LIMITED David Shewring Partner Ernst & Young INDEPENDENT AUDITOR’S REPORT Ernst & Young 8 Exhibition Street  Melbourne VIC 3000 Australia GPO Box 67 Melbourne VIC 3001 Tel: +61 3 9288 8000 Fax: +61 3 8650 7777 ey.com/au INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF VILLAGE ROADSHOW LIMITED 