Index 1.Income Statement 2.Accounting Package 3.Reports on a monthly basis 4.Reports on a quarterly basis 5.Finance Package 6.Accounting Package CTS 7.Reports CTS 8.FACE Finance Film Speeds 9.Burbank Basics 10.Savings with the new tax plan

INCOME STATEMENT FY03 - (LC Reais - Thousands)

Accounting Package The BVI accounting package comprises the following reports: Extracted from FACE 1.FASB 53 2.Balance Sheet 3.Income Statement 4.Overhead (MTD and YTD) 5.Net Contribution by Title (MTD, YTD and ITD)

Reports manually prepared on a monthly basis 1.A/R by title 2.A/R listed by exhibitor and aging* 3.A/R over 90 days over U$25K* 4.A/R New (Aging list by exhibitor and explanations for aged over 61 days)* 5.A/R Barrs (Aging list by exhibitor and breakout of upcoming values and aged over 181 days)* *(These four templates could be consolidated) 6.Prepaid Expenses 7.Parent Company Share (Prior month, monthly activity and actual balance)* 8.Intercompany ( Parent Company Share activity and Burbank Basics balance)* *(These two templates could be consolidated) 9. Non operating Revenue / Expense breakout

Reports manually prepared on a quarterly basis 1.Fixed Assets (YTD activity and purchase details)* 2.Fixed Assets (quarter activity and purchase details)* *(These two templates could be consolidated) 1.Other Taxes Payable 2.Bank Template (only cash amount)

FINANCE PACKAGE 1.Revision and inclusion of the estimates for revenue and costs 2.Revision and inclusion of release dates 3.Revision and inclusion of Overhead Forecast 4.Inclusion of new IMDs 5.Inclusion of Ad Pub budget approved 6.Inclusion of Burbank Basics estimates 7.Inclusion of dollar rates 8.Comparative template by total amounts for the prior forecast, actual forecast and the budget. This comparison is made for the month, the quarter and the year. 9.Explanations of variations between actual forecast, prior forecast and the budget BY TITLE.

ACCOUNTING PACKAGE CTS Extracted from J.D. Edwards 1.J 3 / 4 – Revenue & Costs report 2.Balance Sheet – Automatically transferred to Home Office through J.D.E 3.J 5 – Intercompany memo through SWIGS on Lotus Notes

Reports manually prepared on a monthly basis 1.A/R by exhibitor 2.Overhead & Travel template 3.Balance Reconciliations (Revenue, Costs, PCS, Intercompany, PCS aging rollforward, Investments) Reports manually prepared on a quartely basis 1.Balance sheet review (Balance Sheet, Cash, Receivables, Intercompany, Depreciation, Fixed Assets, Prepaid expenses)

FACE FINANCE FILM SPEEDS Please see printed material.

BURBANK BASICS In Local Currency (Reais) – In thousands. FY 03 Budget – K FY 03 Actuals – K Variation – 856 K FY 04 Budget – K FY 04 Forecast (Estimates by R.O.) – K Variation – K* *(This variation is cause by a system issue that brings Brought Forward amounts in the Budget and not on our Forecast)

Savings with the new PCS plan The implementation of the new Franchise Agreement in April 2003, wich changed the Parent Company Share from 60% of the Gross Revenues to 85% of the Net Income Before Taxes, provided savings of K in FY 03.