1. 1 Confidential Material IT Finance Sony Pictures Entertainment Information Technology Fiscal Year 2014 Q2 Forecast and 2013 Mid Range Plan August 20, 2013

2. 2Confidential Material IT Finance

3. 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. 2012 MRP –Cause of Change - 2013 MRP vs. 2012 MRP –Financial Comparison - 2013 MRP vs. 2012 MRP FY14 Q2 and 2013 MRP Capital Projects Opportunities Appendix

4. 4Confidential Material IT Finance Assumptions Headcount Flat to FY14 Budget 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 ($0.3M) 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 –Includes favorable $0.5M impact from delayed project go-live dates and asset impairments Project Spend – Q2 Forecast $64.6M vs. FY14 Budget $50.0M –Includes PARIS, EMEA, RPM and Interplan  FYE 14 ($14.6M); Participations & Residuals ($8.4M), EMEA ($4.3M), RPM ($1.1M) and Interplan ($0.8M)  FYE 15 ($8.1M); Participations & Residuals ($5.0M), EMEA ($1.8M), RPM ($0.9M) and Interplan ($0.4M)  FYE 16 ($1.9M) and FYE 17 ($1.1M) for Participations & Residuals

5. 5Confidential Material IT Finance 2013 MRP Headcount

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

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

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

9. 9Confidential Material IT Finance MRP Comparison - 2013 MRP Year over Year

10. 10Confidential Material IT Finance Cause of Change – 2013 MRP vs. 2012 MRP

11. 11Confidential Material IT Finance MRP Comparison – 2013 MRP vs. 2012 MRP

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

13. 13Confidential Material IT Finance Opportunities Telecom Procurement Initiative Re-negotiated TCS Contract Asset Sale – SpiritWorld and C2 Joint Venture Opportunities Procurement Savings - Other Potential IT Cost Reductions from:  Changes in System Support Services  Decrease Enhancement & Project Spend  Chargeback or direct expense BU specific spend

14. 14Confidential Material IT Finance Appendix

15. 15Confidential Material IT Finance Third Party Allocations

16. 16Confidential Material IT Finance FY14 Major Projects

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