v2.4.0.6

INVESTMENTS (Tables)

6 Months Ended

Sep. 27, 2012

INVESTMENTS

Condensed financial information of the reporting entity's non-consolidated equity method investments

		June 29, 2012 through August 30, 2012
(In thousands)		NCM			DCIP			ORF			Other			Total
Revenues		$	121,500		$	29,385		$	9,663		$	6,231		$	166,779
Operating costs and expenses			59,600			22,405			30,895			5,605			118,505
Net earnings (loss)		$	61,900		$	6,980		$	(21,232	)	$	626		$	48,274

		From Inception August 31, 2012 through September 27, 2012
(In thousands)		NCM			DCIP			ORF			Other			Total
Revenues		$	22,200		$	13,598		$	21,311		$	2,572		$	59,681
Operating costs and expenses			21,200			11,903			29,177			3,043			65,323
Net earnings (loss)		$	1,000		$	1,695		$	(7,866	)	$	(471	)	$	(5,642	)

		Thirteen Weeks Ended September 29, 2011
(In thousands)		NCM			DCIP			ORF			Other			Total
Revenues		$	135,973		$	32,212		$	4,998		$	13,606		$	186,789
Operating costs and expenses			79,267			37,567			27,127			12,910			156,871
Net earnings (loss)		$	56,706		$	(5,355	)	$	(22,129	)	$	696		$	29,918

		March 30, 2012 through August 30, 2012
(In thousands)		NCM			DCIP			ORF			Other			Total
Revenues		$	231,600		$	71,560		$	42,563		$	14,680		$	360,403
Operating costs and expenses			167,900			55,378			55,395			14,820			293,493
Net earnings (loss)		$	63,700		$	16,182		$	(12,832	)	$	(140	)	$	66,910

		From Inception August 31, 2012 through September 27, 2012
(In thousands)		NCM			DCIP			ORF			Other			Total
Revenues		$	22,200		$	13,598		$	21,311		$	2,572		$	59,681
Operating costs and expenses			21,200			11,903			29,177			3,043			65,323
Net earnings (loss)		$	1,000		$	1,695		$	(7,866	)	$	(471	)	$	(5,642	)

		Twenty-six Weeks Ended September 29, 2011
(In thousands)		NCM			DCIP			ORF			Other			Total
Revenues		$	249,936		$	61,362		$	4,998		$	18,178		$	334,474
Operating costs and expenses			155,668			71,409			29,391			17,734			274,202
Net earnings (loss)		$	94,268		$	(10,047	)	$	(24,393	)	$	444		$	60,272

Schedule of components of the Company's recorded equity in earnings (losses) of non-consolidated entities

		Thirteen Weeks Ended									Twenty-six Weeks Ended
(In thousands)		From Inception August 31, 2012 through September 27, 2012			June 29, 2012 through August 30, 2012			Thirteen Weeks Ended September 29, 2011			From Inception August 31, 2012 through September 27, 2012			March 30, 2012 through August 30, 2012			Twenty-six Weeks Ended September 29, 2011
		(Successor)			(Predecessor)			(Predecessor)			(Successor)			(Predecessor)			(Predecessor)
National CineMedia, LLC		$	116		$	7,027		$	7,275		$	116		$	7,473		$	10,514
Digital Cinema Implementation Partners, LLC			541			2,132			(1,438	)		541			4,941			(2,936	)
Open Road Releasing, LLC			(3,933	)		(10,616	)		(11,065	)		(3,933	)		(6,416	)		(12,197	)
Other			(102	)		249			427			(102	)		1,547			314
The Company's recorded equity in earnings (losses)		$	(3,378	)	$	(1,208	)	$	(4,801	)	$	(3,378	)	$	7,545		$	(4,305	)

Schedule of changes in the carrying amount of the entity's investment in NCM and equity in earnings of NCM

(In thousands)		Investment in NCM(1)			Deferred Revenue(2)			Cash Received			Equity in (Earnings)			Advertising (Revenue)
Ending balance March 29, 2012		$	71,517		$	(328,442	)
Receipt of excess cash distributions			(1,701	)		—		$	6,667		$	(4,966	)	$	—
Change in interest loss			(16	)		—			—			16			—
Amortization of deferred revenue			—			2,367			—			—			(2,367	)
Equity in earnings(3)			2,523			—			—			(2,523	)		—
Ending balance August 30, 2012		$	72,323		$	(326,075	)	$	6,667		$	(7,473	)	$	(2,367	)
Purchase Price Adjustment			177,832			3,453
Amortization of deferred revenue			—			1,118			—			—			(1,118	)
Equity in earnings(3)			116			—			—			(116	)		—
Ending balance September 27, 2012		$	250,271		$	(321,504	)	$	—		$	(116	)	$	(1,118	)

(1)

Represents AMC's investment through the date of the Merger on August 30, 2012 in 519,979 common membership units originally valued at March 27, 2008, 224,828 common membership units originally valued at March 17, 2009, 70,424 common membership units originally valued at March 17, 2010, and 3,601,811 common membership units originally valued at June 14, 2010 received under the Common Unit Adjustment Agreement dated as of February 13, 2007 (Tranche 2 Investments). AMC's investment in 12,906,740 common membership units (Tranche 1 Investment) is carried at zero cost through the date of the Merger on August 30, 2012. Subsequent to the date of the Merger, AMC has one investment in NCM which includes 17,323,782 membership units recorded at fair value (Level 1) August 30, 2012 in connection with the Merger.

(2)

Represents the unamortized portion of the Exhibitor Services Agreement (ESA) modifications payment received from NCM. Such amounts are being amortized to revenues over the remainder of the 30 year term of the ESA ending in 2036, using a units-of-revenue method, as described in ASC 470-10-35 (formerly EITF 88-18, Sales of Future Revenues). In connection with the Merger on August 30, 2012, the deferred revenue amounts related to the ESA were adjusted to estimated fair value.

(3)

Represents equity in earnings on the Tranche 2 investments only through August 30, 2012. Subsequent to August 30, 2012, AMC has one investment in NCM which includes 17,323,782 membership units recorded at fair value (Level 1) at August 30, 2012 in connection with the Merger.

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- Definition

Tabular disclosure of the components of the entity's recorded equity in earnings (loss) of non-consolidated entities.

+ References

No definition available.

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- Definition

Tabular disclosure of equity method investments in common stock. The disclosure may include: (a) the name of each investee or group of investments for which combined disclosure is appropriate, (2) the percentage ownership of common stock, (3) the difference, if any, between the carrying amount of an investment and the value of the underlying equity in the net assets and the accounting treatment of difference, if any, and (4) the aggregate value of each identified investment based on its quoted market price, if available.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 323

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6382943&loc=d3e33918-111571



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 18

-Paragraph 20

-Subparagraph a, b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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- Definition

A tabular presentation of the information summarizing investments in and advances to majority-owned subsidiaries, other controlled companies, and other affiliates, as prescribed by the SEC. It reflects specified information about ownership, financial results from, and financial position in such entities. Includes the tabular presentations that disaggregate investments in and advances to majority-owned subsidiaries, other controlled companies, and other affiliates.

+ References

No definition available.

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