1 Confidential Material IT Finance Sony Pictures Entertainment Information Technology Fiscal Year 2014 Q2 Forecast and 2013 Mid Range Plan August 19, 2013

2Confidential Material IT Finance

3Confidential Material IT Finance Agenda Assumptions 2013 MRP Headcount FY14 Q2 vs. FY14 Budget Overhead –Cause of Change –Financial Comparison 2013 MRP (FY15 – FY17) –Cause of Change – Year over Year –Financial Comparison – Year over Year 2013 MRP vs MRP –Cause of Change MRP vs MRP –Financial Comparison MRP vs MRP FY14 Q2 and 2013 MRP Capital Projects Appendix

4Confidential Material IT Finance Assumptions Headcount –Contractor Conversions and PY Comparison Salary, Fringe and Bonus grow 4% –Vacancy Factor of 4% (FY15 – FY17) –Internal Labor Capitalization rate ~11% Rate increases of ~3% –External Labor, SaaS, M&R, Telecom and Data Center Facilities Assumes no cost savings from Procurement, TCS and Telecom reviews Includes no Royalties or benefits from Spiritworld or C2 deals Change allocation of IT Services –Corporate (eliminated ~ ($1.2M) non-capitalizable allocations for Studio) – MRP YoY –Production (reduced revenue ($0.6M) due to lower 3 rd party rentals) Third Party Allocations –No new JV revenue, continuation of Australia and Brazil and A&E ends FY14 Depreciation –2013 MRP based on $57.4M of capital versus $43.2M in 2012 MRP –Significant SAP depreciation roll off in FY16 Project Spend – 2013 MRP $64.4M vs MRP of $50.0M –Includes PARIS, EMEA, RPM and Interplan Participations & Residuals Project Expense for FY14 – FY17 –Participations ($3.1M) and Residuals ($4.0M)

5Confidential Material IT Finance 2013 MRP Headcount

6Confidential Material IT Finance Cause of Change – FY14 Q2 vs. FY14 Budget

7Confidential Material IT Finance FY14 Q2 Forecast vs. FY14 Budget

8Confidential Material IT Finance Cause of Change – 2013 MRP Year over Year

9Confidential Material IT Finance MRP Comparison MRP Year over Year

10Confidential Material IT Finance Cause of Change – 2013 MRP vs MRP

11Confidential Material IT Finance MRP Comparison – 2013 MRP vs MRP

12Confidential Material IT Finance FY14 Q2 and 2013 MRP Capital Spend

13Confidential Material IT Finance Appendix

14Confidential Material IT Finance Third Party Allocations

15Confidential Material IT Finance FY14 Major Projects

16Confidential Material IT Finance Depreciation – 2013 MRP (FY15 – 17)