Regal Entertainment 10-Q 5 Aug 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 26, 2014	Jul. 31, 2014	Jul. 31, 2014
		Class A Common Stock	Class B Common Stock
Entity Registrant Name	'REGAL ENTERTAINMENT GROUP	'	'
Entity Central Index Key	'0001168696	'	'
Document Type	'10-Q	'	'
Document Period End Date	26-Jun-14	'	'
Amendment Flag	'false	'	'
Current Fiscal Year End Date	'--01-01	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Filer Category	'Large Accelerated Filer	'	'
Entity Common Stock, Shares Outstanding	'	132,466,250	23,708,639
Document Fiscal Year Focus	'2014	'	'
Document Fiscal Period Focus	'Q2	'	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Jun. 26, 2014	Dec. 26, 2013
In Millions, unless otherwise specified
CURRENT ASSETS:	'	'
Cash and cash equivalents	$355.30	$280.90
Trade and other receivables	54.3	122.8
Income tax receivable	17.9	6.6
Inventories	18.1	19
Prepaid expenses and other current assets	23.7	19.3
Deferred income tax asset	17.3	16.5
TOTAL CURRENT ASSETS	486.6	465.1
PROPERTY AND EQUIPMENT:	'	'
Land	138.7	139
Buildings and leasehold improvements	2,077.50	2,074.10
Equipment	974	948.5
Construction in progress	10.4	6.7
Total property and equipment	3,200.60	3,168.30
Accumulated depreciation and amortization	-1,750.10	-1,658.70
TOTAL PROPERTY AND EQUIPMENT, NET	1,450.50	1,509.60
GOODWILL	320.4	320.4
INTANGIBLE ASSETS, NET	55.8	57.7
DEFERRED INCOME TAX ASSET	33.8	32.6
OTHER NON-CURRENT ASSETS	328.6	319.3
TOTAL ASSETS	2,675.70	2,704.70
CURRENT LIABILITIES:	'	'
Current portion of debt obligations	29.5	29.8
Accounts payable	162.1	170.2
Accrued expenses	73.3	86.6
Deferred revenue	171	181.8
Interest payable	24.5	38
TOTAL CURRENT LIABILITIES	460.4	506.4
LONG-TERM DEBT, LESS CURRENT PORTION	2,246.40	2,187.70
LEASE FINANCING ARRANGEMENTS, LESS CURRENT PORTION	74.8	80.2
CAPITAL LEASE OBLIGATIONS, LESS CURRENT PORTION	12	13
NON-CURRENT DEFERRED REVENUE	424.3	424.8
OTHER NON-CURRENT LIABILITIES	208.3	207.9
TOTAL LIABILITIES	3,426.20	3,420
COMMITMENTS AND CONTINGENCIES	'	'
DEFICIT:	'	'
Preferred stock, $0.001 par value; 50,000,000 shares authorized; none issued and outstanding	0	0
Additional paid-in capital (deficit)	-785.9	-782.9
Retained earnings	39.7	71.8
Accumulated other comprehensive loss, net	-2.2	-2.4
TOTAL STOCKHOLDERSb DEFICIT OF REGAL ENTERTAINMENT GROUP	-748.3	-713.4
Noncontrolling interest	-2.2	-1.9
TOTAL DEFICIT	-750.5	-715.3
TOTAL LIABILITIES AND DEFICIT	2,675.70	2,704.70
Class A common stock	'	'
DEFICIT:	'	'
Common stock	0.1	0.1
Class B common stock	'	'
DEFICIT:	'	'
Common stock	$0	$0

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Jun. 26, 2014	Dec. 26, 2013
Preferred Stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares authorized (in shares)	50,000,000	50,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Class A common stock	'	'
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized (in shares)	500,000,000	500,000,000
Common stock, share issued (in shares)	132,466,452	132,120,854
Common stock, shares outstanding (in shares)	132,466,452	132,120,854
Class B common stock	'	'
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized (in shares)	200,000,000	200,000,000
Common stock, share issued (in shares)	23,708,639	23,708,639
Common stock, shares outstanding (in shares)	23,708,639	23,708,639

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (USD $)	3 Months Ended		6 Months Ended
In Millions, except Share data in Thousands, unless otherwise specified	Jun. 26, 2014	Jun. 27, 2013	Jun. 26, 2014	Jun. 27, 2013
REVENUES:	'	'	'	'
Admissions	$517	$571	$1,006.60	$1,007.60
Concessions	212.3	227.7	413	399.5
Other operating revenues	41	43.6	77.6	78
TOTAL REVENUES	770.3	842.3	1,497.20	1,485.10
OPERATING EXPENSES:	'	'	'	'
Film rental and advertising costs	273.5	309.9	528.5	525.8
Cost of concessions	28.3	31.5	54.6	55.4
Rent expense	106.3	104.6	210.9	204.2
Other operating expenses	203.1	205.4	404.2	389
General and administrative expenses (including share-based compensation of $2.3 and $2.5 for the quarters ended June 26, 2014 and June 27, 2013, respectively, and $4.2 and $4.8 for the two quarters ended June 26, 2014 and June 27, 2013, respectively)	18.3	19.6	36.9	37.6
Depreciation and amortization	51	51	102.4	98.2
Net loss on disposal and impairment of operating assets	4	3.2	3.6	0.6
TOTAL OPERATING EXPENSES	684.5	725.2	1,341.10	1,310.80
INCOME FROM OPERATIONS	85.8	117.1	156.1	174.3
OTHER EXPENSE (INCOME):	'	'	'	'
Interest expense, net	30.4	36.6	64.7	71.5
Loss on extinguishment of debt	10.5	30.7	62.4	30.7
Earnings recognized from NCM	-3.5	-4.4	-16.8	-14.2
Other, net	-7.8	-8.7	-11	-14.2
TOTAL OTHER EXPENSE, NET	29.6	54.2	99.3	73.8
INCOME BEFORE INCOME TAXES	56.2	62.9	56.8	100.5
PROVISION FOR INCOME TAXES	22.4	26.8	24.3	42
NET INCOME	33.8	36.1	32.5	58.5
NET LOSS ATTRIBUTABLE TO NONCONTROLLING INTEREST, NET OF TAX	0	0	0.1	0.1
NET INCOME ATTRIBUTABLE TO CONTROLLING INTEREST	$33.80	$36.10	$32.60	$58.60
AVERAGE SHARES OUTSTANDING (in thousands):	'	'	'	'
Basic (in shares)	155,287	154,784	155,285	154,754
Diluted (in shares)	156,217	155,628	156,196	155,581
EARNINGS PER SHARE OF CLASS A AND CLASS B COMMON STOCK (NOTE 9):	'	'	'	'
Basic (in dollars per share)	$0.22	$0.23	$0.21	$0.38
Diluted (in dollars per share)	$0.22	$0.23	$0.21	$0.38
DIVIDENDS DECLARED PER COMMON SHARE	$0.22	$0.21	$0.44	$0.42

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (Parenthetical) (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 26, 2014	Jun. 27, 2013	Jun. 26, 2014	Jun. 27, 2013
Income Statement [Abstract]	'	'	'	'
Share-based compensation expense	$2.30	$2.50	$4.20	$4.80

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 26, 2014	Jun. 27, 2013	Jun. 26, 2014	Jun. 27, 2013
Statement of Comprehensive Income [Abstract]	'	'	'	'
NET INCOME	$33.80	$36.10	$32.50	$58.50
OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX	'	'	'	'
Change in fair value of interest rate swap transactions	0	1.1	0.3	2
Change in fair value of available for sale securities	0.3	0.4	1.2	2
Reclassification adjustment for gain on sale of available for sale securities recognized in net income	-0.5	-1.2	-0.6	-1.2
Change in fair value of equity method investee interest rate swap transactions	-0.5	1.5	-0.7	1.5
TOTAL OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX	-0.7	1.8	0.2	4.3
TOTAL COMPREHENSIVE INCOME, NET OF TAX	33.1	37.9	32.7	62.8
Comprehensive loss attributable to noncontrolling interest, net of tax	0	0	0.1	0.1
COMPREHENSIVE INCOME ATTRIBUTABLE TO CONTROLLING INTEREST	$33.10	$37.90	$32.80	$62.90

CONDENSED_CONSOLIDATED_STATEME3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended
In Millions, unless otherwise specified	Jun. 26, 2014	Jun. 27, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net income	$32.50	$58.50
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	102.4	98.2
Amortization of debt discount and premium, net	0	-0.2
Amortization of debt acquisition costs	2.4	2.1
Share-based compensation expense	4.2	4.8
Deferred income tax (benefit) provision	-0.5	2.5
Net loss on disposal and impairment of operating assets	3.6	0.6
Equity in income of non-consolidated entities	-10.6	-13.2
Excess cash distribution on NCM shares	8.1	3.4
Loss on extinguishment of debt	62.4	30.7
Gain on sale of available for sale securities	-2	-2.6
Non-cash rent expense	-0.4	3.1
Changes in operating assets and liabilities, net of effects of acquisition:	'	'
Trade and other receivables	57.3	38.7
Inventories	1	0.7
Prepaid expenses and other assets	-3.9	-4.7
Accounts payable	1.3	42
Income taxes payable	-1.2	1.4
Deferred revenue	-17.1	-16
Accrued expenses and other liabilities	-26.6	6.6
NET CASH PROVIDED BY OPERATING ACTIVITIES	212.9	256.6
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Capital expenditures	-57.5	-48.6
Proceeds from disposition of assets	1.7	4.1
Investment in non-consolidated entities	-1.1	-3.2
Distributions to partnership	-0.1	-0.1
Cash used for acquisition, net of cash acquired	0	-194.4
Change in other long-term assets	2.7	0
Proceeds from sale of available for sale securities	6	5.9
NET CASH USED IN INVESTING ACTIVITIES	-48.3	-236.3
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Cash used to pay dividends	-69.9	-66.8
Payments on long-term obligations	-12.9	-11.8
Proceeds from stock option exercises	0.1	1
Cash paid for tax withholdings and other	-3.8	-3.3
Proceeds from issuance of Regal 5 3/4% Senior Notes Due 2022	775	0
Cash used to repurchase Regal 9 1/8% Senior Notes	-336.3	-244.3
Cash used to repurchase Regal 8 5/8% Senior Notes	-428	0
Proceeds from issuance of Regal 5 3/4% Senior Notes Due 2025	0	250
Proceeds from issuance of Regal 53/4% Senior Notes Due 2023	0	250
Payment of debt acquisition costs	-14.4	-13.5
NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES	-90.2	161.3
NET INCREASE IN CASH AND CASH EQUIVALENTS	74.4	181.6
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	280.9	109.5
CASH AND CASH EQUIVALENTS AT END OF PERIOD	355.3	291.1
SUPPLEMENTAL CASH FLOW INFORMATION:	'	'
Cash paid for income taxes	36.6	52.4
Cash paid for interest	76.6	70.4
SUPPLEMENTAL NON-CASH INVESTING ACTIVITIES:	'	'
Investment in NCM	$5.90	$33.80

CONDENSED_CONSOLIDATED_STATEME4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical)	Jun. 26, 2014	Jun. 27, 2013
Regal 5 3/4% Senior Notes Due 2022	'	'
Interest rate on debt (as a percent)	5.75%	'
Regal 9 1/8% Senior Notes	'	'
Interest rate on debt (as a percent)	9.13%	9.13%
Regal 8 5/8% Senior Notes	'	'
Interest rate on debt (as a percent)	8.63%	'
Regal 5 3/4% Senior Notes Due 2025	'	'
Interest rate on debt (as a percent)	'	5.75%
Regal 5 3/4% Senior Notes Due 2023	'	'
Interest rate on debt (as a percent)	'	5.75%

THE_COMPANY_AND_BASIS_OF_PRESE

THE COMPANY AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 26, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
THE COMPANY AND BASIS OF PRESENTATION	'
	THE COMPANY AND BASIS OF PRESENTATION
	Regal Entertainment Group (the "Company," "Regal," "we" or "us") is the parent company of Regal Entertainment Holdings, Inc. ("REH"), which is the parent company of Regal Cinemas Corporation ("Regal Cinemas") and its subsidiaries. Regal Cinemas’ subsidiaries include Regal Cinemas, Inc. ("RCI") and its subsidiaries, which include Edwards Theatres, Inc. ("Edwards") and United Artists Theatre Company ("United Artists"). The terms Regal or the Company, REH, Regal Cinemas, RCI, Edwards and United Artists shall be deemed to include the respective subsidiaries of such entities when used in discussions included herein regarding the current operations or assets of such entities. Majority-owned subsidiaries that the Company controls are consolidated, while those affiliates of which the Company owns between 20% and 50% and does not control are accounted for under the equity method. Those affiliates of which the Company owns less than 20% are generally accounted for under the cost method, unless the Company is deemed to have the ability to exercise significant influence over the affiliate, in which case the Company would account for its investment under the equity method. The results of these subsidiaries and affiliates are included in the unaudited condensed consolidated financial statements effective with their formation or from their dates of acquisition. Intercompany balances and transactions are eliminated in consolidation.
	Regal operates the largest theatre circuit in the United States, consisting of 7,349 screens in 574 theatres in 42 states along with Guam, Saipan, American Samoa and the District of Columbia as of June 26, 2014. The Company formally operates on a 52-week fiscal year with each quarter generally consisting of 13 weeks, unless otherwise noted. The Company’s fiscal year ends on the first Thursday after December 25, which in certain years (such as fiscal 2014) results in a 53-week fiscal year. The quarters and two quarters ended June 26, 2014 and June 27, 2013 were comprised of 13 and 26-week periods, respectively.
	For a discussion of significant transactions that have occurred through December 26, 2013, please refer to the notes to the consolidated financial statements included in Part II, Item 8 of our annual report on Form 10-K filed on February 24, 2014 with the Securities and Exchange Commission (the "Commission") (File No. 1-31315) for the fiscal year ended December 26, 2013 (the "2013 Audited Consolidated Financial Statements"). For a summary of our significant accounting policies, please refer to Note 2 to the 2013 Audited Consolidated Financial Statements.
	The Company has prepared the unaudited condensed consolidated balance sheet as of June 26, 2014 and the unaudited condensed consolidated statements of income, comprehensive income, and cash flows for the quarters and two quarters ended June 26, 2014 and June 27, 2013 in accordance with U.S. generally accepted accounting principles for interim financial information and the rules and regulations of the Commission. Accordingly, certain information and footnote disclosures typically included in an annual report have been condensed or omitted for this quarterly report. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly in all material respects the financial position, results of operations and cash flows for all periods presented have been made. The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements and the accompanying notes.  Actual results could differ from these estimates. The December 26, 2013 unaudited condensed consolidated balance sheet information is derived from the 2013 Audited Consolidated Financial Statements. These unaudited condensed consolidated financial statements should be read in conjunction with the 2013 Audited Consolidated Financial Statements and notes thereto. The results of operations for the quarter and two quarters ended June 26, 2014 are not necessarily indicative of the operating results that may be achieved for the full 2014 fiscal year.

INVESTMENTS

INVESTMENTS	6 Months Ended
	Jun. 26, 2014
Investments [Abstract]	'
INVESTMENTS	'
	INVESTMENTS
	Investment in National CineMedia, LLC
	We maintain an investment in National CineMedia, LLC ("National CineMedia" or "NCM").  National CineMedia concentrates on in-theatre advertising for its theatrical exhibition partners, which include us, AMC Entertainment, Inc. ("AMC") and Cinemark, Inc. ("Cinemark"). The formation of National CineMedia, related IPO of National CineMedia, Inc. ("NCM, Inc.") and other related transactions are further described in Note 4 to the 2013 Audited Consolidated Financial Statements. On May 5, 2014, NCM, Inc. announced that it had entered into an agreement to acquire Screenvision, LLC for $375 million, consisting of $225 million in cash and $150 million of NCM, Inc. common stock (9,900,990 shares at a fixed price of $15.15 per share).  Consummation of the transaction is subject to antitrust clearance and other customary closing conditions.
	We account for our investment in National CineMedia following the equity method of accounting and such investment is included as a component of "Other Non-Current Assets" in the accompanying unaudited condensed consolidated balance sheets. From time to time, the Company receives additional newly issued common units of National CineMedia ("Additional Investments Tranche") as a result of the adjustment provisions of the Common Unit Adjustment Agreement. The Company follows the guidance in Accounting Standards Codification ("ASC") 323-10-35-29 (formerly EITF 2-18, Accounting for Subsequent Investments in an Investee after Suspension of Equity Loss Recognition) by analogy, which also refers to AICPA Technical Practice Aid 2220.14, which indicates that if a subsequent investment is made in an equity method investee that has experienced significant losses, the investor must determine if the subsequent investment constitutes funding of prior losses. The Company concluded that the construction or acquisition of new theatres that has led to the common unit adjustments included in its Additional Investments Tranche equates to making additional investments in National CineMedia. The Company evaluated the receipt of the additional common units in National CineMedia and the assets exchanged for these additional units and has determined that the right to use its incremental new screens would not be considered funding of prior losses. As such, the Additional Investments Tranche is accounted for separately from the Company’s Initial Investment Tranche (as defined and described more fully in Note 4 to the 2013 Audited Consolidated Financial Statements) following the equity method with undistributed equity earnings included as a component of "Earnings recognized from NCM" in the accompanying unaudited condensed consolidated financial statements.
	Below is a summary of activity with National CineMedia included in the Company’s unaudited condensed consolidated financial statements as of and for the two quarters ended June 26, 2014:
		As of the period ended									For the period ended
		Investment			Deferred			Cash			Earnings			Other
		in			Revenue			Received			recognized			NCM
		NCM									from NCM			Revenues
	Balance as of and for the period ended December 26, 2013	$	158.5		$	(432.2	)	$	—		$	—		$	—
	Receipt of additional common units(1)	5.9			(5.9		)	—			—			—
	Receipt of excess cash distributions(2)	(4.5		)	—			12.1			(7.6		)	—
	Receipt under tax receivable agreement(2)	(3.6		)	—			11.2			(7.6		)	—
	Revenues earned under ESA(3)	—			—			7.1			—			(7.1		)
	Amortization of deferred revenue(4)	—			4.8			—			—			(4.8		)
	Equity loss attributable to additional common units(5)	1.6			—			—			(1.6		)	—
	Balance as of and for the period ended June 26, 2014	$	157.9		$	(433.3	)	$	30.4		$	(16.8	)	$	(11.9	)
	________________________________
	-1	On March 13, 2014, we received from National CineMedia approximately 0.4 million newly issued common units of National CineMedia in accordance with the annual adjustment provisions of the Common Unit Adjustment Agreement. The Company recorded the additional common units (Additional Investments Tranche) at fair value using the available closing stock price of NCM, Inc. as of the date on which the units were issued. With respect to the common units issued on March 13, 2014, the Company recorded an increase to its investment in National CineMedia of $5.9 million with a corresponding increase to deferred revenue. The deferred revenue is being amortized to advertising revenue over the remaining term of the exhibitor services agreement, between RCI and National CineMedia ("ESA") following the units of revenue method as described in (4) below. This transaction caused a proportionate increase in the Company's Initial Investment Tranche and Additional Investments Tranche and increased our ownership share in National CineMedia to 25.8 million common units. As a result, on a fully diluted basis, we own a 20.1% interest in NCM, Inc. as of June 26, 2014.
	-2	During the two quarters ended June 26, 2014 and June 27, 2013, the Company received $23.3 million and $15.8 million, respectively, in cash distributions from National CineMedia, exclusive of receipts for services performed under the ESA (including payments of $11.2 million and $4.6 million received under the tax receivable agreement described in Note 4 to the 2013 Audited Consolidated Financial Statements of the Company). Approximately $8.1 million and $3.4 million of these cash distributions received during the two quarters ended June 26, 2014 and June 27, 2013, respectively, were attributable to the Additional Investments Tranche and were recognized as a reduction in our investment in National CineMedia. The remaining amounts were recognized in equity earnings during each of these periods and have been included as components of "Earnings recognized from NCM" in the accompanying unaudited condensed consolidated financial statements.
	-3	The Company recorded other revenues, excluding the amortization of deferred revenue, of approximately $7.1 million and $6.2 million for the two quarters ended June 26, 2014 and June 27, 2013, respectively, pertaining to our agreements with National CineMedia, including per patron and per digital screen theatre access fees (net of payments of $7.1 million and $7.6 million for the two quarters ended June 26, 2014 and June 27, 2013, for on-screen advertising time provided to our beverage concessionaire) and other NCM revenues. These advertising revenues are presented as a component of "Other operating revenues" in the Company’s unaudited condensed consolidated financial statements.
	-4	Amounts represent amortization of ESA modification fees received from NCM to advertising revenue utilizing the units of revenue amortization method. These advertising revenues are presented as a component of "Other operating revenues" in the Company’s unaudited condensed consolidated financial statements.
	-5	Amounts represent the Company’s share in the net loss of National CineMedia with respect to the Additional Investments Tranche. Such amounts have been included as a component of "Earnings recognized from NCM" in the unaudited condensed consolidated financial statements.
	In addition, as of June 26, 2014, approximately $2.8 million and $1.6 million due from/to National CineMedia were included in "Trade and other receivables, net" and "Accounts payable," respectively. As of December 26, 2013, approximately $4.1 million and $2.0 million due from/to National CineMedia were included in "Trade and other receivables, net" and "Accounts payable," respectively.
	Summarized unaudited consolidated statements of income information for National CineMedia for the quarters ended March 27, 2014 and March 28, 2013 is as follows (in millions):
		Quarter Ended			Quarter Ended
		27-Mar-14			28-Mar-13
	Revenues	$	70.2		$	82.2
	Income from operations	12.8			21.6
	Net income (loss)	(2.8		)	5.6
	As of the date of this quarterly report on Form 10-Q (this "Form 10-Q"), no summarized financial information for National CineMedia was available for the quarterly period ended June 26, 2014.
	Investment in Digital Cinema Implementation Partners
	We maintain an investment in Digital Cinema Implementation Partners, LLC, a Delaware limited liability company ("DCIP").  DCIP is a joint venture company formed by Regal, AMC and Cinemark. Regal holds a 46.7% economic interest in DCIP as of June 26, 2014 and a one-third voting interest along with each of AMC and Cinemark. Since the Company does not have a controlling financial interest in DCIP or any of its subsidiaries, it accounts for its investment in DCIP under the equity method of accounting. The Company’s investment in DCIP is included as a component of "Other Non-Current Assets" in the accompanying unaudited condensed consolidated balance sheets.  The change in the carrying amount of our investment in DCIP for the two quarters ended June 26, 2014 is as follows (in millions):
	Balance as of December 26, 2013	$	101.6
	Equity contributions	0.7
	Equity in earnings of DCIP(1)	11.5
	Change in fair value of equity method investee interest rate swap transactions	(1.2		)
	Balance as of June 26, 2014	$	112.6
	________________________________
	-1	Represents the Company’s share of the net income of DCIP. Such amount is presented as a component of “Other, net” in the accompanying unaudited condensed consolidated statement of income.
	DCIP funds the cost of conversion to digital projection principally through the collection of virtual print fees from motion picture studios and equipment lease payments from participating exhibitors, including us. In accordance with the master equipment lease agreement (the "Master Lease"), the digital projection systems are leased from Kasima, LLC under a twelve-year term with ten one-year fair value renewal options. The Master Lease also contains a fair value purchase option. On March 31, 2014, the junior capital raised by DCIP in the initial financing transactions was paid in full by DCIP. In connection with this repayment, the Master Lease was amended to eliminate the incremental minimum rent payment provision of $2,000 per digital projection system described more fully in Note 4 to the 2013 Audited Consolidated Financial Statements. DCIP incurred a loss on debt extinguishment of approximately $6.0 million as a result of the debt repayment and Regal recorded its pro rata share of such loss (approximately $2.8 million) during the quarter ended June 26, 2014 as a reduction of equity in earnings of DCIP. As a result of the amendment to the Master Lease, the Company's deferred rent balance associated with the incremental minimum rental payment of $2,000 per digital projection system is being amortized on a straight-line basis as a reduction of rent expense from the effective date of the amendment (March 31, 2014) through the end of the remaining lease term. As of June 26, 2014, under the Master Lease, the Company continues to pay annual minimum rent of $1,000 per digital projection system from the effective date of the original agreement through the end of the lease term. The Company considers the $1,000 minimum rental to be a minimum rental and accordingly records such rent on a straight-line basis in its consolidated financial statements. The Company is also subject to various types of other rent if such digital projection systems do not meet minimum performance requirements as outlined in the Master Lease. Certain of the other rent payments are subject to either a monthly or an annual maximum. The Company accounts for the Master Lease as an operating lease for accounting purposes. During the two quarters ended June 26, 2014 and June 27, 2013, the Company incurred total rent expense of approximately $5.0 million and $5.8 million, respectively, associated with the leased digital projection systems. Such rent expense is presented as a component of "other operating expenses" in the Company's unaudited consolidated statements of income.
	Summarized unaudited consolidated statements of operations information for DCIP for the quarters and two quarters ended June 30, 2014 and 2013 is as follows (in millions):
		Quarter Ended			Quarter Ended			Two Quarters Ended			Two Quarters Ended
		30-Jun-14			June 30, 2013			30-Jun-14			30-Jun-13
	Net revenues	$	43.4		$	45		$	86.1		$	88.1
	Income from operations	26.7			28.9			51			55.5
	Net income	19.1			2.5			24.6			14.3
	Investment in Open Road Films
	We maintain an investment in Open Road Films, a film distribution company jointly owned by us and AMC.  The Company's cumulative cash investment in Open Road Films totaled $20.0 million as of June 26, 2014 and the Company may invest an additional $10.0 million in this joint venture. As a result of cumulative losses recorded in Open Road Films, the Company's investment in Open Road Films was reduced to a minimum carrying value of $(10.0) million as of March 27, 2014. Consistent with the accounting model provided by ASC 323-10-35-22, as of March 27, 2014, the Company has not provided for any additional losses of Open Road Films since it has not guaranteed obligations of Open Road Films and otherwise has not committed to provide further financial support for Open Road Films above its initial $30.0 million commitment. Accordingly, the Company discontinued equity method accounting for its investment in Open Road Films as of March 27, 2014. The amount of excess losses incurred through June 26, 2014 continued to be in excess of the Company's initial $30.0 million commitment by approximately $7.1 million.
	The Company’s investment in Open Road Films is included as a component of "Other Non-Current Liabilities" in the accompanying unaudited condensed consolidated balance sheets.  The change in the carrying amount of our investment in Open Road Films for the quarter ended June 26, 2014 is as follows (in millions):
	Balance as of December 26, 2013	$	(7.1	)
	Equity in loss attributable to Open Road Films(1)	(2.9		)
	Balance as of June 26, 2014	$	(10.0	)
	________________________________
	-1	Represents the Company’s recorded share of the net loss of Open Road Films. Such amount is presented as a component of “Other, net” in the accompanying unaudited condensed consolidated statement of income.
	Summarized unaudited consolidated statements of operations information for Open Road Films for the quarters and two quarters ended June 30, 2014 and 2013 is as follows (in millions):
		Quarter Ended			Quarter Ended			Two Quarters Ended			Two Quarters Ended
		30-Jun-14			June 30, 2013			30-Jun-14			30-Jun-13
	Revenues	$	49.8		$	36.3		$	91.5		$	101.4
	Income (loss) from operations	(1.6		)	22.5			(18.4		)	15.5
	Net income (loss)	(2.1		)	21.8			(19.5		)	14.1
	Investment in RealD, Inc.
	The Company also maintains an investment in RealD, Inc., an entity specializing in the licensing of 3D technologies. The Company accounts for its investment in RealD, Inc. as a marketable security.  The Company has determined that its RealD, Inc. shares are available for sale securities in accordance with ASC Topic 320-10-35-1, therefore unrealized holding gains and losses are reported as a component of accumulated other comprehensive income (loss) until realized.  On March 11, 2014 and June 5, 2014, the Company sold a total of 500,000 shares of RealD, Inc. as described further in Note 11—"Fair Value of Financial Instruments." In connection with the sales, the Company received approximately $6.0 million in aggregate net proceeds (after deducting related fees and expenses) and recorded a gain on sale of approximately $2.0 million. Such gain is presented as a component of “Other, net” in the accompanying unaudited condensed consolidated statement of income for the two quarters ended June 26, 2014. The carrying value of the Company’s investment in RealD, Inc. as of June 26, 2014 was approximately $4.0 million. See Note 11—"Fair Value of Financial Instruments" for a discussion of fair value estimation methods and assumptions with respect to the Company’s investment in RealD, Inc. The Company has recorded this investment within "Other Non-Current Assets."
Investment in AC JV, LLC
On December 26, 2013, National CineMedia sold its Fathom Events business to AC JV, LLC (“AC JV”), a newly-formed Delaware limited liability company owned, directly and indirectly, 32% by each of RCI, AMC and Cinemark and 4% by National CineMedia. The Fathom Events business focuses on the marketing and distribution of live and pre-recorded entertainment programming to various theatre operators (including us, AMC and Cinemark) to provide additional programs to augment their feature film schedule and includes events such as live and pre-recorded concerts, opera and symphony, DVD product releases and marketing events, theatrical premieres, Broadway plays, live sporting events and other special events. In consideration for the sale, National CineMedia received a total of $25 million in promissory notes from RCI, Cinemark and AMC (one-third or approximately $8.3 million from each). The notes bear interest at 5.0% per annum. Interest and principal payments are due annually in six equal installments commencing on the first anniversary of the closing. National CineMedia recorded a gain of approximately $25.4 million in connection with the sale. The Company's proportionate share of such gain (approximately $1.9 million) was excluded from equity earnings in National CineMedia and recorded as a reduction in the Company's investment in AC JV. Since the Company does not have a controlling financial interest in AC JV, it accounts for its investment in AC JV under the equity method of accounting. The carrying value of the Company's investment in AC JV was approximately $7.3 million as of June 26, 2014.

ACQUISITIONS

ACQUISITIONS	6 Months Ended
	Jun. 26, 2014
Business Combinations [Abstract]	'
ACQUISITIONS	'
	ACQUISITIONS
	Acquisition of Hollywood Theaters
	On March 29, 2013, Regal completed the acquisition of Hollywood Theaters, whereby it acquired a total of 43 theatres with 513 screens for an aggregate net cash purchase price of $194.4 million. In addition, the Company assumed approximately $47.9 million of capital lease and lease financing obligations, and certain working capital. The cash portion of the purchase price included repayment of approximately $167.0 million of the sellers’ debt. The acquisition of Hollywood Theaters enhanced the Company’s presence in 16 states and 3 U.S. territories. The Company incurred approximately $3.0 million in transaction costs in connection with this transaction. The aggregate net cash purchase price was allocated to the identifiable assets acquired and liabilities assumed for each of the respective theatre locations based on their estimated fair values at the date of acquisition using the acquisition method of accounting. The allocation of the purchase price is based on management's judgment after evaluating several factors, including an independent third party valuation. The results of operations of the acquired theatres have been included in the Company's consolidated financial statements for periods subsequent to the acquisition date.
	The following is a summary of the final allocation of the aggregate net cash purchase price to the estimated fair values of the identifiable assets acquired and liabilities assumed that have been recognized by the Company in its consolidated balance sheet as of the date of acquisition (in millions):
	Current assets	$	8.7
	Property and equipment	143.2
	Favorable leases and other intangible assets	35.6
	Goodwill	46.4
	Deferred income tax asset	35.8
	Other assets	0.2
	Current liabilities	(14.2		)
	Lease financing obligations	(40.4		)
	Capital lease obligations	(7.5		)
	Unfavorable leases	(10.7		)
	Other liabilities	(2.7		)
	Total purchase price	$	194.4
	The transaction included the assumption of lease financing obligations associated with 14 acquired theatres and various capital lease obligations, which are presented in the Company's consolidated balance sheet as of June 26, 2014. Such obligations have a weighted average interest rate of approximately 10.7% and mature in various installments through December 2030. In addition, the transaction included the acquisition of favorable leases (approximately $34.4 million) and unfavorable leases (approximately $10.7 million), which are presented in the Company's consolidated balance sheet as a component of "Intangible Assets, net" and "Other Non-Current Liabilities," respectively. The weighted average amortization period for the favorable leases and the unfavorable leases are approximately 18 years and 15 years, respectively. Goodwill represents the excess purchase price over the amounts assigned to assets acquired, including intangible assets, and liabilities assumed and is not deductible for tax purposes.

DEBT_OBLIGATIONS

DEBT OBLIGATIONS	6 Months Ended
	Jun. 26, 2014
Debt Disclosure [Abstract]	'
DEBT OBLIGATIONS	'
	DEBT OBLIGATIONS
	Debt obligations at June 26, 2014 and December 26, 2013 consist of the following (in millions):
		26-Jun-14			26-Dec-13
	Regal Cinemas Amended Senior Credit Facility	$	973.3		$	978.3
	Regal 53/4% Senior Notes Due 2022	775			—
	Regal 91/8% Senior Notes, including premium	—			315.4
	Regal Cinemas 85/8% Senior Notes, net of debt discount	—			394.6
	Regal 53/4% Senior Notes Due 2025	250			250
	Regal 53/4% Senior Notes Due 2023	250			250
	Lease financing arrangements, weighted average interest rate of 11.08% as of June 26, 2014, maturing in various installments through November 2028	85.8			91
	Capital lease obligations, 8.5% to 10.7%, maturing in various installments through December 2030	14.3			16
	Other	14.3			15.4
	Total debt obligations	2,362.70			2,310.70
	Less current portion	29.5			29.8
	Total debt obligations, less current portion	$	2,333.20		$	2,280.90
	Regal Cinemas Sixth Amended and Restated Credit Agreement— As described further in Note 5 to the 2013 Audited Consolidated Financial Statements, on May 19, 2010, Regal Cinemas entered into a sixth amended and restated credit agreement (the "Credit Agreement"), with Credit Suisse AG, Cayman Islands Branch, as Administrative Agent ("Credit Suisse"), and the lenders party thereto (the "Lenders"). The Credit Agreement provides, among other things, for senior secured credit facilities consisting of a term loan facility (the "Term Facility") with an original principal balance of $1,006.0 million and final maturity date in August 2017 and a revolving credit facility (the "Revolving Facility") of up to $85.0 million (the “Revolving Commitment”) with a final maturity date in May 2017.
	On April 19, 2013 (the "Second Amendment Date"), Regal Cinemas, Regal, REH and the other affiliates of Regal Cinemas party thereto, as guarantors, entered into an amendment (the "Second Amendment") to the Credit Agreement, with Credit Suisse and the lenders party thereto. The Second Amendment amends the Credit Agreement by reducing the interest rate on the Term Facility by 0.50%. Specifically, the Second Amendment provides that, depending on the consolidated leverage ratio of Regal Cinemas and its subsidiaries, the applicable margin under the Term Facility for base rate loans will be either 1.50% or 1.75% and the applicable margin under the Term Facility for LIBOR rate loans will be either 2.50% or 2.75%. Among other things, the Second Amendment also amends the Credit Agreement (i) by deleting the interest coverage ratio test and providing that the remaining financial covenants will only be tested if the outstanding amount of the revolving loans and letters of credit (including unreimbursed drawings) under the Revolving Facility equals or exceeds 25% of the Revolving Commitment, (ii) to permit the release of Regal from its guarantee of the obligations under the Credit Agreement in the event that it does not guarantee any other debt of Regal Cinemas or its subsidiaries, and (iii) by eliminating the mortgage requirement for fee-owned real properties that are acquired by Regal Cinemas or its subsidiaries after the Second Amendment Date. Except as amended by the Second Amendment, the remaining terms of the Credit Agreement remain in full force and effect. As a result of the Second Amendment, the Company recorded a loss on debt extinguishment of approximately $0.4 million.
	In addition, on May 28, 2013, Regal Cinemas, Regal, REH and the other affiliates of Regal Cinemas party thereto, as guarantors, entered into a Loan Modification Agreement with Credit Suisse and the revolving lenders party thereto (the “Loan Modification Agreement”). The Loan Modification Agreement amends the Credit Agreement by reducing the interest rate on the Revolving Facility by 1.00%. Specifically, the Loan Modification Agreement provides that, depending on the consolidated leverage ratio of Regal Cinemas and its subsidiaries, the applicable margin under the Revolving Facility for base rate loans will be either 1.50% or 1.75% and the applicable margin under the Revolving Facility for LIBOR rate loans will be either 2.50% or 2.75%. The Loan Modification Agreement also amends the Credit Agreement to extend the maturity date of the Revolving Facility from May 19, 2015 to May 19, 2017.
	As of June 26, 2014 and December 26, 2013, borrowings of $973.3 million and $978.3 million, respectively, were outstanding under the Term Facility at an effective interest rate of 3.22% (as of June 26, 2014) and 3.18% (as of December 26, 2013), after the impact of the interest rate swaps described below is taken into account.
	Regal 53/4% Senior Notes Due 2022—On March 11, 2014, Regal issued $775.0 million aggregate principal amount of its 53/4% senior notes due 2022 (the “53/4% Senior Notes Due 2022”) in a registered public offering. The net proceeds from the offering were approximately $760.6 million, after deducting underwriting discounts and offering expenses. Regal used a portion of the net proceeds from the offering to purchase approximately $222.3 million aggregate principal amount of its outstanding 91/8% Senior Notes for an aggregate purchase price of approximately $240.5 million pursuant to a cash tender offer for such notes as described below, and $355.8 million aggregate principal amount of Regal Cinemas' outstanding 85/8% Senior Notes for an aggregate purchase price of approximately $381.0 million pursuant to a cash tender offer for such notes as described further below. Also on March 11, 2014, the Company and Regal Cinemas each announced their intention to redeem all 91/8% Senior Notes and 85/8% Senior Notes that remained outstanding following the consummation of the tender offers at a price equal to 100% of the principal amount thereof plus a “make-whole” premium and accrued and unpaid interest payable thereon up to, but not including, the redemption date, in accordance with the terms of the indentures governing the 91/8% Senior Notes and 85/8% Senior Notes.  As discussed further below, on April 10, 2014, the remaining 91/8% Senior Notes and 85/8% Senior Notes were fully redeemed by the Company and Regal Cinemas for an aggregate purchase price of $144.9 million (including accrued and unpaid interest) using the remaining net proceeds from the 53/4% Senior Notes Due 2022 and available cash on hand.
	The 53/4% Senior Notes Due 2022 bear interest at a rate of 5.75% per year, payable semiannually in arrears on March 15 and September 15 of each year, beginning September 15, 2014. The 53/4% Senior Notes Due 2022 will mature on March 15, 2022. The 53/4% Senior Notes Due 2022 are the Company’s senior unsecured obligations and rank equal in right of payment with all of the Company’s existing and future senior unsecured indebtedness and prior to all of the Company’s future subordinated indebtedness. The 53/4% Senior Notes Due 2022 are effectively subordinated to all of the Company’s future secured indebtedness to the extent of the value of the collateral securing that indebtedness and structurally subordinated to all existing and future indebtedness and other liabilities of the Company’s subsidiaries. None of the Company’s subsidiaries guarantee any of the Company’s obligations with respect to the 53/4% Senior Notes Due 2022.
	Prior to March 15, 2017, the Company may redeem all or any part of the 53/4% Senior Notes Due 2022 at its option at 100% of the principal amount, plus accrued and unpaid interest to the redemption date and a make-whole premium. The Company may redeem the 53/4% Senior Notes Due 2022 in whole or in part at any time on or after March 15, 2017 at the redemption prices specified in the indenture. In addition, prior to March 15, 2017, the Company may redeem up to 35% of the original aggregate principal amount of the 53/4% Senior Notes Due 2022 from the net proceeds of certain equity offerings at the redemption price specified in the indenture. The Company has not separated the make-whole premium from the underlying debt instrument to account for it as a derivative instrument as the economic characteristics and risks of this embedded derivative are clearly and closely related to the economic characteristics and risks of the underlying debt.
	If the Company undergoes a change of control (as defined in the indenture), holders may require the Company to repurchase all or a portion of their 53/4% Senior Notes Due 2022 at a price equal to 101% of the principal amount of the notes being repurchased, plus accrued and unpaid interest, if any, to the date of purchase.
	The indenture contains covenants that limit the Company's (and its restricted subsidiaries') ability to, among other things: (i) incur additional indebtedness; (ii) pay dividends on or make other distributions in respect of its capital stock, purchase or redeem capital stock, or purchase, redeem or otherwise acquire or retire certain subordinated obligations; (iii) enter into certain transactions with affiliates; (iv) permit, directly or indirectly, it to create, incur, or suffer to exist any lien, except in certain circumstances; (v) create or permit encumbrances or restrictions on the ability of its restricted subsidiaries to pay dividends or make distributions on their capital stock, make loans or advances to other subsidiaries or the Company, or transfer any properties or assets to other subsidiaries or the Company; and (vi) merge or consolidate with other companies or transfer all or substantially all of its assets. These covenants are, however, subject to a number of important limitations and exceptions. The indenture contains other customary terms, including, but not limited to, events of default, which, if any of them occurs, would permit or require the principal, premium, if any, interest and any other monetary obligations on all the then outstanding notes to be due and payable immediately.
	Regal 91/8% Senior Notes— As further described in Note 5 to the 2013 Audited Consolidated Financial Statements and incorporated by reference herein, during fiscal 2010 and 2011, Regal issued $525.0 million in aggregate principal amount of the Company’s 91/8% Senior Notes (the "91/8% Senior Notes").
	In connection with the issuance of the 53/4% Senior Notes Due 2023 described below, on May 29, 2013, the Company commenced a tender offer to purchase for cash its 91/8% Senior Notes. Total offer consideration for each $1,000 principal amount of 91/8% Senior Notes tendered was $1,143.75, including an early tender premium payment of $30.00 per $1,000 principal amount of 91/8% Senior Notes for those holders who properly tendered their 91/8% Senior Notes on or before June 11, 2013. Upon consummation of the tender offer, approximately $213.6 million aggregate principal amount of the 91/8% Senior Notes was purchased. Total additional consideration paid for the tender offer, including the early tender premium payment, was approximately $30.7 million. The tender offer was financed with $244.3 million of the net proceeds from the issuance of the 53/4% Senior Notes Due 2023. As a result of the tender offer, the Company recorded a $30.3 million loss on extinguishment of debt during the quarter ended June 27, 2013.
	In connection with the issuance of the 53/4% Senior Notes Due 2022 described above, on February 25, 2014, the Company commenced a tender offer to purchase for cash its 91/8% Senior Notes. Total offer consideration for each $1,000 principal amount of 91/8% Senior Notes tendered was $1,081.97, including an early tender premium payment of $30.00 per $1,000 principal amount of 91/8% Senior Notes for those holders who properly tendered their 91/8% Senior Notes on or before March 10, 2014. Upon consummation of the tender offer, approximately $222.3 million aggregate principal amount of the 91/8% Senior Notes was purchased. Total additional consideration paid for the tender offer, including the early tender premium payment, was approximately $18.2 million. The tender offer was financed with a portion of the net proceeds from the issuance of the 53/4% Senior Notes Due 2022 described above. As a result of the tender offer, the Company recorded a $17.8 million loss on extinguishment of debt during the quarter ended March 27, 2014.
	On April 10, 2014, the Company redeemed all of the 91/8% Senior Notes remaining issued and outstanding as of such date (approximately $89.1 million aggregate principal amount) at a price equal to $1,074.97 for each $1,000 principal amount of 91/8% Senior Notes, plus accrued and unpaid interest of $13.94 per $1,000 principal amount of 91/8% Senior Notes. The aggregate amount paid to the holders of the 91/8% Senior Notes (including accrued interest of approximately $1.2 million) totaled approximately $97.0 million. As a result of the redemption, the Company recorded a $6.6 million loss on extinguishment of debt during the quarter ended June 26, 2014.
	Regal Cinemas 85/8% Senior Notes—As described in Note 5 to the 2013 Audited Consolidated Financial Statements and incorporated by reference herein, on July 15, 2009, Regal Cinemas issued $400.0 million in aggregate principal amount of its 85/8% Senior Notes due 2019 (the “85/8% Senior Notes”).
	In connection with the issuance of the 53/4% Senior Notes Due 2022 described above, on February 25, 2014, the Company commenced a tender offer to purchase for cash the 85/8% Senior Notes. Total offer consideration for each $1,000 principal amount of 85/8% Senior Notes tendered was $1,070.73, including an early tender premium payment of $30.00 per $1,000 principal amount of 85/8% Senior Notes for those holders who properly tendered their 85/8% Senior Notes on or before March 10, 2014. Upon consummation of the tender offer, approximately $355.8 million aggregate principal amount of the 85/8% Senior Notes was purchased. Total additional consideration paid for the tender offer, including the early tender premium payment, was approximately $25.2 million. The tender offer was financed with a portion of the net proceeds from the issuance of the 53/4% Senior Notes Due 2022 described above. As a result of the tender offer, the Company recorded a $34.1 million loss on extinguishment of debt during the quarter ended March 27, 2014.
	On April 10, 2014, Regal Cinemas redeemed all of the 85/8% Senior Notes remaining issued and outstanding as of such date (approximately $44.2 million aggregate principal amount) at a price equal to $1,064.12 for each $1,000 principal amount of 85/8% Senior Notes, plus accrued and unpaid interest of $20.36 per $1,000 principal amount of 85/8% Senior Notes. The aggregate amount paid to the holders of the 85/8% Senior Notes (including accrued interest of approximately $0.9 million) totaled approximately $47.9 million. As a result of the redemption, the Company recorded a $3.9 million loss on extinguishment of debt during the quarter ended June 26, 2014.
	Regal 53/4% Senior Notes Due 2025—On January 17, 2013, Regal issued $250.0 million in aggregate principal amount of its 53/4% senior notes due 2025 (the "53/4% Senior Notes Due 2025") in a registered public offering. The net proceeds from the offering were approximately $244.5 million, after deducting underwriting discounts and offering expenses. Regal used approximately $194.4 million of the net proceeds from the offering to fund the acquisition of Hollywood Theaters.
	The 53/4% Senior Notes Due 2025 bear interest at a rate of 5.75% per year, payable semiannually in arrears on February 1 and August 1 of each year, beginning August 1, 2013. The 53/4% Senior Notes Due 2025 will mature on February 1, 2025. The 53/4% Senior Notes Due 2025 are the Company's senior unsecured obligations. They rank equal in right of payment with all of the Company's existing and future senior unsecured indebtedness and prior to all of the Company's future subordinated indebtedness. The 53/4% Senior Notes Due 2025 are effectively subordinated to all of the Company's future secured indebtedness to the extent of the value of the collateral securing that indebtedness and structurally subordinated to all existing and future indebtedness and other liabilities of the Company's subsidiaries. None of the Company's subsidiaries guarantee any of the Company's obligations with respect to the 53/4% Senior Notes Due 2025.
	Prior to February 1, 2018, the Company may redeem all or any part of the 53/4% Senior Notes Due 2025 at its option at 100% of the principal amount, plus accrued and unpaid interest to the redemption date and a make-whole premium. The Company may redeem the 53/4% Senior Notes Due 2025 in whole or in part at any time on or after February 1, 2018 at the redemption prices specified in the indenture governing the 53/4% Senior Notes Due 2025. In addition, prior to February 1, 2016, the Company may redeem up to 35% of the original aggregate principal amount of the 53/4% Senior Notes Due 2025 from the net proceeds from certain equity offerings at the redemption price specified in the indenture. The Company has not separated the make-whole premium from the underlying debt instrument to account for it as a derivative instrument as the economic characteristics and risks of this embedded derivative are clearly and closely related to the economic characteristics and risks of the underlying debt.
	If the Company undergoes a change of control (as defined in the indenture), holders may require the Company to repurchase all or a portion of their notes at a price equal to 101% of the principal amount of the notes being repurchased, plus accrued and unpaid interest, if any, to the date of purchase.
	The indenture contains covenants that limit the Company's (and its restricted subsidiaries') ability to, among other things: (i) incur additional indebtedness; (ii) pay dividends on or make other distributions in respect of its capital stock, purchase or redeem capital stock, or purchase, redeem or otherwise acquire or retire certain subordinated obligations; (iii) enter into certain transactions with affiliates; (iv) permit, directly or indirectly, it to create, incur, or suffer to exist any lien, except in certain circumstances; (v) create or permit encumbrances or restrictions on the ability of its restricted subsidiaries to pay dividends or make distributions on their capital stock, make loans or advances to other subsidiaries or the Company, or transfer any properties or assets to other subsidiaries or the Company; and (vi) merge or consolidate with other companies or transfer all or substantially all of its assets. These covenants are, however, subject to a number of important limitations and exceptions. The indenture contains other customary terms, including, but not limited to, events of default, which, if any of them occurs, would permit or require the principal, premium, if any, interest and any other monetary obligations on all the then outstanding notes to be due and payable immediately.
	Regal 53/4% Senior Notes Due 2023—On June 13, 2013, Regal issued $250.0 million aggregate principal amount of its 53/4% senior notes due 2023 (the "53/4% Senior Notes Due 2023") in a registered public offering. The net proceeds from the offering were approximately $244.4 million, after deducting underwriting discounts and offering expenses. Regal used the net proceeds from the offering to purchase approximately $213.6 million aggregate principal amount of its outstanding 91/8% Senior Notes for an aggregate purchase price of approximately $244.3 million pursuant to a cash tender offer for such notes as described further above.
	The 53/4% Senior Notes Due 2023 bear interest at a rate of 5.75% per year, payable semiannually in arrears on June 15 and December 15 of each year, beginning December 15, 2013. The 53/4% Senior Notes Due 2023 will mature on June 15, 2023. The 53/4% Senior Notes Due 2023 are the Company’s senior unsecured obligations. They rank equal in right of payment with all of the Company’s existing and future senior unsecured indebtedness and prior to all of the Company’s future subordinated indebtedness. The 53/4% Senior Notes Due 2023 are effectively subordinated to all of the Company’s future secured indebtedness to the extent of the value of the collateral securing that indebtedness and structurally subordinated to all existing and future indebtedness and other liabilities of the Company’s subsidiaries. None of the Company’s subsidiaries guarantee any of the Company’s obligations with respect to the 53/4% Senior Notes Due 2023.
	Prior to June 15, 2018, the Company may redeem all or any part of the 53/4% Senior Notes Due 2023 at its option at 100% of the principal amount, plus accrued and unpaid interest to the redemption date and a make-whole premium. The Company may redeem the 53/4% Senior Notes Due 2023 in whole or in part at any time on or after June 15, 2018 at the redemption prices specified in the indenture. In addition, prior to June 15, 2016, the Company may redeem up to 35% of the original aggregate principal amount of the 53/4% Senior Notes Due 2023 from the net proceeds of certain equity offerings at the redemption price specified in the indenture. The Company has not separated the make-whole premium from the underlying debt instrument to account for it as a derivative instrument as the economic characteristics and risks of this embedded derivative are clearly and closely related to the economic characteristics and risks of the underlying debt.
	If the Company undergoes a change of control (as defined in the indenture), holders may require the Company to repurchase all or a portion of their 53/4% Senior Notes Due 2023 at a price equal to 101% of the principal amount of the notes being repurchased, plus accrued and unpaid interest, if any, to the date of purchase.
	The indenture contains covenants that limit the Company's (and its restricted subsidiaries') ability to, among other things: (i) incur additional indebtedness; (ii) pay dividends on or make other distributions in respect of its capital stock, purchase or redeem capital stock, or purchase, redeem or otherwise acquire or retire certain subordinated obligations; (iii) enter into certain transactions with affiliates; (iv) permit, directly or indirectly, it to create, incur, or suffer to exist any lien, except in certain circumstances; (v) create or permit encumbrances or restrictions on the ability of its restricted subsidiaries to pay dividends or make distributions on their capital stock, make loans or advances to other subsidiaries or the Company, or transfer any properties or assets to other subsidiaries or the Company; and (vi) merge or consolidate with other companies or transfer all or substantially all of its assets. These covenants are, however, subject to a number of important limitations and exceptions. The indenture contains other customary terms, including, but not limited to, events of default, which, if any of them occurs, would permit or require the principal, premium, if any, interest and any other monetary obligations on all the then outstanding notes to be due and payable immediately.
	Interest Rate Swaps— As of June 26, 2014, the Company maintained three effective hedging relationships via three distinct interest rate swap agreements (maturity dates ranging from June 30, 2015 through December 31, 2016), which require Regal Cinemas to pay interest at fixed rates ranging from 0.817% to 1.820% and receive interest at a variable rate. These interest rate swap agreements are designated to hedge $450.0 million of variable rate debt obligations at an effective rate of approximately 3.88% as of June 26, 2014.
	Under the terms of the Company’s three effective interest rate swap agreements as of June 26, 2014 detailed below, Regal Cinemas currently receives interest at a variable rate based on the 3-month LIBOR on the first $300.0 million of aggregate borrowings under the Term Facility and receives 1-month LIBOR on the next $150.0 million of borrowings under the Term Facility. In addition, the Company will receive 1-month LIBOR on the next $200.0 million of borrowings under the Term Facility once the remaining interest rate swap agreement becomes effective. With respect to the Company's three effective interest rate swap agreements as of June 26, 2014, the 3-month LIBOR rate and the 1-month LIBOR rate on each respective reset date determines the variable portion of the interest rate swaps for the following three-month and one-month periods, respectively. The interest rate swaps settle any accrued interest for cash on the last day of each calendar month or calendar quarter, as applicable, until expiration. At such dates, the differences to be paid or received on the interest rate swaps will be included in interest expense. No premium or discount was incurred upon the Company entering into the interest rate swaps, because the pay and receive rates on the interest rate swaps represented prevailing rates for the counterparty at the time the interest rate swaps were entered into. The interest rate swaps qualify for cash flow hedge accounting treatment and as such, the change in the fair value of the interest rate swaps are recorded on the Company’s consolidated balance sheet as an asset or liability with the effective portion of the interest rate swaps’ gains or losses reported as a component of other comprehensive income (loss) and the ineffective portion reported in earnings (interest expense). As interest expense is accrued on the debt obligation, amounts in accumulated other comprehensive income (loss) related to the interest rate swaps will be reclassified into earnings to obtain a net cost on the debt obligation equal to the effective yield of the fixed rate of each swap. In the event that an interest rate swap is terminated prior to maturity, gains or losses accumulated in other comprehensive income or loss remain deferred and are reclassified into earnings in the periods during which the hedged forecasted transaction affects earnings.
	Below is a summary of the Company’s current interest rate swap agreements designated as hedge agreements as of June 26, 2014:
	Nominal Amount			Effective Date	Base Rate		Receive Rate	Expiration Date
	$200.0 million	-1		June 30, 2012	1.82%		3-month LIBOR	June 30, 2015
	$100.0 million	-1		December 31, 2012	1.33%		3-month LIBOR	December 31, 2015
	$150.0 million	-2		December 31, 2013	0.82%		1-month LIBOR	31-Dec-16
	$200.0 million	-3		30-Jun-15	1.83%		1-month LIBOR	30-Jun-18
	________________________________
	-1	During the year ended December 29, 2011, Regal Cinemas entered into two hedging relationships via two distinct interest rate swap agreements with effective dates beginning on June 30, 2012 and December 31, 2012, respectively, and maturity terms ending on June 30, 2015 and December 31, 2015, respectively.  These swaps require Regal Cinemas to pay interest at fixed rates ranging from 1.325% to 1.820% and receive interest at a variable rate. The interest rate swaps are designated to hedge $300.0 million of variable rate debt obligations.
	-2	During the year ended December 27, 2012, Regal Cinemas entered into one additional hedging relationship via one distinct interest rate swap agreement with an effective date beginning on December 31, 2013 and a maturity date of December 31, 2016. This swap requires Regal Cinemas to pay interest at a fixed rate of 0.817% and receive interest at a variable rate. The interest rate swap is designated to hedge $150.0 million of variable rate debt obligations.
	-3	During the year ended December 26, 2013, Regal Cinemas entered into one additional hedging relationship via one distinct interest rate swap agreement with an effective date beginning on June 30, 2015, and a maturity date of June 30, 2018. This swap will require Regal Cinemas to pay interest at a fixed rate of 1.828% and receive interest at a variable rate. The interest rate swap is designated to hedge $200.0 million of variable rate debt obligations.
	See Note 11—"Fair Value of Financial Instruments" for discussion of the Company’s interest rate swaps’ fair value estimation methods and assumptions.
	Lease Financing Arrangements—These obligations primarily represent lease financing obligations resulting from the requirements of ASC Subtopic 840-40. In connection with the acquisition of Hollywood Theaters discussed further in Note 3—"Acquisitions," the Company assumed approximately $40.4 million of lease financing obligations associated with 14 acquired theatres. Such obligations have a weighted average interest rate of approximately 10.7% and mature in various installments through November 2028.
	Other Long-Term Obligations— Other long-term obligations, including capital lease obligations, not explicitly discussed herein are described in Note 5 to the 2013 Audited Consolidated Financial Statements and incorporated by reference herein.
	Covenant Compliance—As of June 26, 2014, we are in full compliance with all agreements, including all related covenants, governing our outstanding debt obligations.

INCOME_TAXES

INCOME TAXES	6 Months Ended
	Jun. 26, 2014
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	INCOME TAXES
	The provision for income taxes of $22.4 million and $26.8 million for the quarters ended June 26, 2014 and June 27, 2013, respectively, reflect effective tax rates of approximately 39.9% and 42.6%, respectively. The provision for income taxes of $24.3 million and $42.0 million for the two quarters ended June 26, 2014 and June 27, 2013, respectively, reflect effective tax rates of approximately 42.8% and 41.8%, respectively. The decrease in the effective tax rate for the quarter ended June 26, 2014 is primarily attributable to the state tax effects of the $30.3 million ($19.2 million after related tax effects) loss on debt extinguishment associated with the repurchase of approximately $213.6 million aggregate principal amount of the Company's 91/8% Senior Notes that occurred during the quarter ended June 27, 2013, which was not deductible in certain states, and the resolution of certain other state tax matters during the quarter ended June 26, 2014. The increase in the effective tax rate for the two quarters ended June 26, 2014 is primarily attributable to the state tax effects of the $62.4 million ($39.2 million after related tax effects) loss on debt extinguishment associated with the repurchase of approximately $711.4 million aggregate principal amount of the Company's 91/8% Senior Notes and Regal Cinemas' 85/8% Senior Notes that occurred during the two quarters ended June 26, 2014, which was not deductible in certain states. The effective tax rates for the quarters and two quarters ended June 26, 2014 and June 27, 2013 also reflect the impact of certain non-deductible expenses and income tax credits.
	In assessing the realizable value of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which these temporary differences become deductible. The Company has recorded a valuation allowance against deferred tax assets at June 26, 2014 and December 26, 2013 of $34.1 million, as management believes it is more likely than not that certain deferred tax assets will not be realized in future tax periods. Future reductions in the valuation allowance associated with a change in management's determination of the Company's ability to realize these deferred tax assets will result in a decrease in the provision for income taxes.
	The Company and its subsidiaries collectively file income tax returns in the U.S. federal jurisdiction and various state and U.S. territory jurisdictions. The Company is not subject to U.S. federal examinations by tax authorities for years before 2010, and with limited exceptions, is not subject to state income tax examinations for years before 2009. However, the taxing authorities still have the ability to review the propriety of tax attributes created in closed tax years if such tax attributes are utilized in an open tax year.  In May 2014, the Company was notified that the Internal Revenue Service ("IRS") would examine its 2012 federal income tax return. The Company is in the process of providing information requested by the IRS with respect to such tax year. As the exam process is in the early stages, the Company has not been notified of any items that are being disputed by the IRS. Management believes that it has provided adequate provision for income taxes relative to the tax years under examination.

CAPITAL_STOCK_AND_SHAREBASED_C

CAPITAL STOCK AND SHARE-BASED COMPENSATION	6 Months Ended
	Jun. 26, 2014
CAPITAL STOCK AND SHARE-BASED COMPENSATION	'
CAPITAL STOCK AND SHARE-BASED COMPENSATION	'
	CAPITAL STOCK AND SHARE-BASED COMPENSATION
	Capital Stock
	As of June 26, 2014, the Company’s authorized capital stock consisted of:
	•500,000,000 shares of Class A common stock, par value $0.001 per share;
	•200,000,000 shares of Class B common stock, par value $0.001 per share; and
	•50,000,000 shares of preferred stock, par value $0.001 per share.
	Of the authorized shares of Class A common stock, 18.0 million shares were sold in connection with the Company’s initial public offering in May 2002. The Company’s Class A common stock is listed on the New York Stock Exchange under the trading symbol "RGC." As of June 26, 2014, 132,466,452 shares of Class A common stock were outstanding. Of the authorized shares of Class B common stock, 23,708,639 shares were outstanding as of June 26, 2014, all of which are beneficially owned by Anschutz Company and its affiliates (collectively, "Anschutz"). Each share of Class B common stock converts into a single share of Class A common stock at the option of the holder or upon certain transfers of a holder’s Class B common stock. Each holder of Class B common stock is entitled to ten votes for each outstanding share of Class B common stock owned by that stockholder on every matter properly submitted to the stockholders for their vote. Of the authorized shares of the preferred stock, no shares were issued and outstanding as of June 26, 2014. The Class A common stock is entitled to a single vote for each outstanding share of Class A common stock on every matter properly submitted to the stockholders for a vote. Except as required by law, the Class A and Class B common stock vote together as a single class on all matters submitted to the stockholders. The material terms and provisions of the Company’s certificate of incorporation affecting the relative rights of the Class A common stock and the Class B common stock are described in Note 9 to the 2013 Audited Consolidated Financial Statements.
	Warrants
	No warrants to acquire the Company’s Class A or Class B common stock were outstanding as of June 26, 2014.
	Share-Based Compensation
	In 2002, the Company established the Regal Entertainment Group Stock Incentive Plan (the "Incentive Plan"), which provides for the granting of incentive stock options and non-qualified stock options to officers, employees and consultants of the Company. As described below under "Restricted Stock" and "Performance Share Units," the Incentive Plan also provides for grants of restricted stock and performance shares that are subject to restrictions and risks of forfeiture.  Readers should refer to Note 9 to the 2013 Audited Consolidated Financial Statements for additional information related to these awards and the Incentive Plan.
	On May 9, 2012, the stockholders of Regal approved amendments to the Incentive Plan increasing the number of Class A common stock authorized for issuance under the Incentive Plan by a total of 5,000,000 shares and extending the term of the Plan to May 9, 2022.  As of June 26, 2014, 4,618,983 shares remain available for future issuance under the Incentive Plan.
	Stock Options
	As of June 26, 2014, there were no options to purchase shares of Class A common stock outstanding under the Incentive Plan. There were no stock options granted during the quarters and two quarters ended June 26, 2014 and June 27, 2013 and no compensation expense related to stock options was recorded during such periods.
	The Company receives a tax deduction for certain stock option exercises during the period the options are exercised, generally for the excess of the price at which the stock is sold over the exercise price of the options.  The Company is required to report excess tax benefits from the award of equity instruments as financing cash flows.  Excess tax benefits are recorded when a deduction reported for tax return purposes for an award of equity instruments exceeds the cumulative compensation cost for the instruments recognized for financial reporting purposes. For the two quarters ended June 26, 2014, the unaudited condensed consolidated statement of cash flows reflects less than $0.1 million of excess tax benefits as financing cash flows and $0.1 million of proceeds from the exercise of stock options. The actual income tax benefit realized from stock option exercises was less than $0.1 million for the same period.  For the two quarters ended June 27, 2013, the unaudited condensed consolidated statement of cash flows reflects less than $0.1 million of excess tax benefits as financing cash flows. Net cash proceeds from the exercise of stock options were $1.0 million for the quarter ended June 27, 2013. The actual income tax benefit realized from stock option exercises was approximately $0.1 million for the same period.
	The following table represents stock option activity for the two quarters ended June 26, 2014:
		Number of		Weighted Average		Weighted Average
		Shares		Exercise Price		Contract Life (Yrs.)
	Outstanding options at beginning of period	3,900		$	13.72	0.49
	Granted during the period	—		—
	Exercised during the period	(3,900	)	13.72
	Forfeited during the period	—		—
	Outstanding options at end of period	—		—		—
	Exercisable options at end of period	—		—		—
	Restricted Stock
	As described further in Note 9 to the 2013 Audited Consolidated Financial Statements, the Incentive Plan also provides for restricted stock awards to officers, directors and key employees. Under the Incentive Plan, shares of Class A common stock of the Company may be granted at nominal cost to officers, directors and key employees, subject to a continued employment/service restriction.  During the two quarters ended June 26, 2014, 227,447 restricted shares were granted under the Incentive Plan at nominal cost to officers, directors and key employees.  These awards vest 25% at the end of each year for 4 years (in the case of officers and key employees) and vest 100% at the end of one year (in the case of directors). The closing price of the Company’s Class A common stock on the date of the grant (January 8, 2014) was $19.08 per share. The Company assumed a forfeiture rate of 4% for such restricted stock awards.
	During the two quarters ended June 26, 2014, the Company withheld approximately 194,473 shares of restricted stock at an aggregate cost of approximately $3.8 million, as permitted by the applicable equity award agreements, to satisfy employee tax withholding requirements related to the vesting of 576,157 restricted stock awards.  In addition, during the two quarters ended June 26, 2014, 330,750 performance share awards (originally granted on January 12, 2011) were effectively converted to shares of restricted common stock.  As of the calculation date, which was January 12, 2014, threshold performance goals for these awards were satisfied, and therefore, all 330,750 outstanding performance shares were converted to restricted shares as of January 12, 2014. These awards are scheduled to fully vest on January 12, 2015, the one year anniversary of the calculation date.
	During the quarters ended June 26, 2014 and June 27, 2013, the Company recognized approximately $1.0 million and $1.3 million, respectively of share-based compensation expense related to restricted share grants. During the two quarters ended June 26, 2014 and June 27, 2013, the Company recognized approximately $2.0 million and $2.5 million, respectively of share-based compensation expense related to restricted share grants.  Such expense is presented as a component of "General and administrative expenses." The compensation expense for these awards was determined based on the market price of the Company's stock at the date of grant applied to the total numbers of shares that were anticipated to fully vest.  As of June 26, 2014, we have unrecognized compensation expense of $6.1 million associated with restricted stock awards.
	The following table represents the restricted stock activity for the two quarters ended June 26, 2014:
	Unvested at beginning of period	927,261
	Granted during the period	227,447
	Vested during the period	(576,157	)
	Forfeited during the period	(22,026	)
	Conversion of performance shares during the period	330,750
	Unvested at end of period	887,275
	During the two quarters ended June 26, 2014, the Company paid two cash dividends of $0.22 on each share of outstanding restricted stock totaling approximately $0.4 million.  During the two quarters ended June 27, 2013, the Company paid two cash dividends of $0.21 on each share of outstanding restricted stock totaling approximately $0.5 million.
	Performance Share Units
	The Incentive Plan also provides for grants in the form of performance share units to officers, directors and key employees. Performance share agreements are entered into between the Company and each grantee of performance share units.
	In 2009, the Company adopted an amended and restated form of performance share agreement (each, a "Performance Agreement" and collectively, the "Performance Agreements").  Pursuant to the terms and conditions of the Performance Agreements, grantees will be issued shares of restricted common stock of the Company in an amount determined by the attainment of Company performance criteria set forth in each Performance Agreement. The shares of restricted common stock received upon attainment of the performance criteria will be subject to further vesting over a period of time, provided the grantee remains a service provider to the Company during such period. During the two quarters ended June 26, 2014, 226,471 performance shares were granted under the Incentive Plan at nominal cost to officers and key employees. Under the Performance Agreement, which is described further in the section entitled "Compensation Discussion and Analysis — Elements of Compensation — Performance Shares," of our 2014 proxy statement filed with the Commission on March 21, 2014, each performance share represents the right to receive from 0% to 150% of the target numbers of shares of restricted Class A common stock. The number of shares of restricted common stock earned will be determined based on the attainment of specified performance goals by January 8, 2017 (the third anniversary of the grant date) set forth in the applicable Performance Agreement.  Such performance shares vest on January 8, 2018 (the fourth anniversary of their grant date).  The shares are subject to the terms and conditions of the Incentive Plan. The closing price of the Company’s Class A common stock on the date of the grant (January 9, 2013) was $19.08 per share, which approximates the grant date fair value of the awards.  The Company assumed a forfeiture rate of 8% for such performance share awards.
	During the quarters ended June 26, 2014 and June 27, 2013, the Company recognized approximately $1.3 million and $1.2 million, respectively, of share-based compensation expense related to performance share grants.  During each of the two quarters ended June 26, 2014 and June 27, 2013, the Company recognized approximately $2.2 million and $2.3 million, respectively, of share-based compensation expense related to performance share grants.  Such expense is presented as a component of "General and administrative expenses."  As of June 26, 2014, we have unrecognized compensation expense of $7.8 million associated with performance share units. During the two quarters ended June 26, 2014, 330,750 performance share awards (originally granted on January 12, 2011) were effectively converted to shares of restricted common stock.  As of the calculation date, which was January 12, 2014, threshold performance goals for these awards were satisfied, and therefore, all 330,750 outstanding performance shares were converted to restricted shares as of January 12, 2014.
	The following table summarizes information about the Company’s number of performance shares for the two quarters ended June 26, 2014:
	Unvested at beginning of period	940,767
	Granted (based on target) during the period	226,471
	Cancelled/forfeited during the period	(22,415	)
	Conversion to restricted shares during the period	(330,750	)
	Unvested at end of period	814,073
	In connection with the conversion of the above 330,750 performance shares, during the quarter ended March 27, 2014, the Company paid a cumulative cash dividend of $3.52 (representing the sum of all cash dividends paid from January 12, 2011 through January 12, 2014) on each performance share converted, totaling approximately $1.2 million.  The above table does not reflect the maximum or minimum number of shares of restricted stock contingently issuable. An additional 0.4 million shares of restricted stock could be issued if the performance criteria maximums are met.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 26, 2014
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	COMMITMENTS AND CONTINGENCIES
	The Company is presently involved in various judicial, administrative, regulatory and arbitration proceedings concerning matters arising in the ordinary course of business operations, including but not limited to, personal injury claims, landlord-tenant disputes, tax disputes, employment and other contractual matters, some of which are described below. Many of these proceedings are at preliminary stages, and many of these cases seek an indeterminate amount of damages. The Company's theatre operations are also subject to federal, state and local laws governing such matters as wages, working conditions, citizenship and health and sanitation and environmental protection requirements.
	On October 9, 2012, staff at the San Francisco Regional Water Quality Board (the "Regional Board") notified United Artists Theatre Circuit, Inc. (“UATC”), an indirect wholly owned subsidiary of the Company, that the Regional Board was contemplating issuing a cleanup and abatement order to UATC with respect to a property in Santa Clara, California that UATC owned and then leased during the 1960s and 1970s. On June 25, 2013, the Regional Board issued a tentative order to UATC setting out proposed site clean-up requirements for UATC with respect to the property. According to the Regional Board, the property in question has been contaminated by dry-cleaning facilities that operated at the property in question from approximately 1961 until 1996. The Regional Board also issued a tentative order to the current property owner, who has been conducting site investigation and remediation activities at the site for several years. UATC submitted comments to the Regional Board on July 28, 2013, objecting to the tentative order. The Regional Board considered the matter at its regular meeting on September 11, 2013 and adopted the tentative order with only minor changes. On October 11, 2013, UATC filed a petition with the State Water Resources Control Board (“State Board”) for review of the Regional Board’s order. The State Board has not yet acted on the petition. UATC is cooperating with the Regional Board while its petition remains pending before the State Board. UATC intends to vigorously defend this matter. We believe that we are, and were during the period in question described in this paragraph, in compliance with such applicable laws and regulations.
	On June 17, 2014, Starlight Cinemas, Inc. (the "Plaintiff") filed a complaint and demand for jury trial in the Superior Court of the State of California, County of Los Angeles, Central District against Regal alleging various violations by Regal of California antitrust and unfair competition laws and common law. On July 14, 2014, Regal removed the action to the United States District Court for the Central District of California. The Plaintiff alleges, among other things, that Regal has adversely affected the Plaintiff’s ability to exhibit first-run, feature-length motion pictures at its Corona, California theatre. The Plaintiff is seeking, among other things, compensatory, treble and punitive damages and equitable relief enjoining Regal from engaging in future anticompetitive conduct. Management believes that the allegations and claims are without merit and intends to vigorously defend against the Plaintiff's claims.
	In situations where management believes that a loss arising from proceedings described herein is probable and can reasonably be estimated, the Company records the amount of the loss, or the minimum estimated liability when the loss is estimated using a range and no amount within the range is more probable than another. As additional information becomes available, any potential liability related to these proceedings is assessed and the estimates are revised, if necessary. The amounts reserved for such proceedings totaled approximately $2.8 million (primarily landlord-tenant disputes) as of June 26, 2014. Management believes any additional liability with respect to these claims and disputes will not be material in the aggregate to the Company’s consolidated financial position, results of operations or cash flows. Under ASC Topic 450, Contingencies—Loss Contingencies, an event is "reasonably possible" if "the chance of the future event or events occurring is more than remote but less than likely" and an event is "remote" if "the chance of the future event or events occurring is slight." Thus, references to the upper end of the range of reasonably possible loss for cases in which the Company is able to estimate a range of reasonably possible loss mean the upper end of the range of loss for cases for which the Company believes the risk of loss is more than slight. Management is unable to estimate a range of reasonably possible loss for cases described herein in which damages have not been specified and (i) the proceedings are in early stages, (ii) there is uncertainty as to the likelihood of a class being certified or the ultimate size of the class, (iii) there is uncertainty as to the outcome of pending appeals or motions, (iv) there are significant factual issues to be resolved, and/or (v) there are novel legal issues presented. However, for these cases, management does not believe, based on currently available information, that the outcomes of these proceedings will have a material adverse effect on the Company’s financial condition, though the outcomes could be material to the Company’s operating results for any particular period, depending, in part, upon the operating results for such period.
	Our theatres must comply with Title III of the Americans with Disabilities Act of 1990 (the "ADA") to the extent that such properties are "public accommodations" and/or "commercial facilities" as defined by the ADA. Compliance with the ADA requires that public accommodations "reasonably accommodate" individuals with disabilities and that new construction or alterations made to "commercial facilities" conform to accessibility guidelines unless "structurally impracticable" for new construction or technically infeasible for alterations. Non-compliance with the ADA could result in the imposition of injunctive relief, fines, awards of damages to private litigants and additional capital expenditures to remedy such non-compliance.
	In prior years, private litigants and the Department of Justice ("DOJ") had filed claims against the Company alleging that a number of theatres with stadium seating violated the ADA because these theatres allegedly failed to provide wheelchair-bound patrons with lines of sight comparable to those available to other members of the general public and denied persons in wheelchairs access to the stadium portion of the theatres. On June 8, 2005, Regal reached an agreement with the DOJ resolving and dismissing the private litigants’ claims and all claims made by the United States under the ADA. On December 9, 2010, the parties renewed the Consent Decree for another three year term. On or about February 5, 2014 the Company filed its final compliance report and fulfilled all of its obligations under the Consent Decree. From time to time, the Company receives claims that the stadium seating offered by theatres allegedly violates the ADA. In these instances, the Company seeks to resolve or dismiss these claims based on the terms of the DOJ settlement or under applicable ADA standards.
	The accessibility of theatres to persons with visual impairments or that are deaf or hard of hearing remains a topic of interest to the DOJ and they have announced that they will be issuing another Advance Notice of Proposed Rulemaking concerning the provision of closed captioning and descriptive audio within the theatre environment. The Company believes it provides the members of the visually and hearing impaired communities with reasonable access to the movie-going experience, and has deployed new digital captioning and descriptive video systems that should meet all such potential requirements or expectations of any federal, state or individual concerns. The Company believes that it is in substantial compliance with all current applicable regulations relating to accommodations for the disabled. The Company intends to comply with future regulations in this regard and except as set forth above, does not currently anticipate that compliance will require the Company to expend substantial funds.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 26, 2014
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	RELATED PARTY TRANSACTIONS
	During the quarters and two quarters ended June 26, 2014 and June 27, 2013, Regal Cinemas incurred less than $0.1 million of expenses payable to Anschutz affiliates for certain advertising services. Also during the quarters and two quarters ended June 26, 2014 and June 27, 2013, Regal Cinemas received less than $0.1 million from an Anschutz affiliate for rent and other expenses related to a theatre facility.
	During each of the quarters ended June 26, 2014 and June 27, 2013, the Company received approximately $0.1 million and $0.2 million, respectively, from an Anschutz affiliate for management fees related to a theatre site in Los Angeles, California. During each of the two quarters ended June 26, 2014 and June 27, 2013, the Company received approximately $0.2 million and $0.3 million, respectively from an Anschutz affiliate for management fees related to a theatre site in Los Angeles, California.
	Please also refer to Note 2—"Investments" for a discussion of other related party transactions associated with our various investments in non-consolidated entities.

EARNINGS_PER_SHARE

EARNINGS PER SHARE	6 Months Ended
	Jun. 26, 2014
Earnings Per Share [Abstract]	'
EARNINGS PER SHARE	'
	EARNINGS PER SHARE
	We compute earnings per share of Class A and Class B common stock using the two-class method.  Basic earnings per share is computed using the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed using the weighted average number of common shares and, if dilutive, common stock equivalents outstanding during the period. Potential common stock equivalents consist of the incremental common shares issuable upon the exercise of common stock options, or vesting of restricted stock and performance share units. The dilutive effect of outstanding stock options, restricted stock and performance share units is reflected in diluted earnings per share by application of the treasury-stock method. In addition, the computation of the diluted earnings per share of Class A common stock assumes the conversion of Class B common stock, while the diluted earnings per share of Class B common stock does not assume the conversion of those shares.
	The rights, including the liquidation and dividend rights, of the holders of our Class A and Class B common stock are identical, except with respect to voting. The undistributed earnings for the periods presented are allocated based on the contractual participation rights of the Class A and Class B common shares as if the earnings for the periods presented had been distributed. As the liquidation and dividend rights are identical, the undistributed earnings are allocated on a proportionate basis. Further, as we assume the conversion of Class B common stock in the computation of the diluted earnings per share of Class A common stock, the undistributed earnings are equal to net income attributable to controlling interest for that computation.
	The following table sets forth the computation of basic and diluted earnings per share of Class A and Class B common stock (in millions, except share and per share data):
		Quarter Ended				Quarter Ended				Two Quarters Ended				Two Quarters Ended
		26-Jun-14				27-Jun-13				26-Jun-14				27-Jun-13
		Class A		Class B		Class A		Class B		Class A		Class B		Class A		Class B
	Basic earnings per share:
	Numerator:
	Allocation of undistributed earnings	$	28.6	$	5.2	$	30.6	$	5.5	$	27.6	$	5	$	49.6	$	9
	Denominator:
	Weighted average common shares outstanding (in thousands)	131,578		23,709		131,075		23,709		131,576		23,709		131,045		23,709
	Basic earnings per share	$	0.22	$	0.22	$	0.23	$	0.23	$	0.21	$	0.21	$	0.38	$	0.38
	Diluted earnings per share:
	Numerator:
	Allocation of undistributed earnings for basic computation	$	28.6	$	5.2	$	30.6	$	5.5	$	27.6	$	5	$	49.6	$	9
	Reallocation of undistributed earnings as a result of conversion of Class B to Class A shares	5.2		—		5.5		—		5		—		9		—
	Reallocation of undistributed earnings to Class B shares for effect of other dilutive securities	—		—		—		—		—		—		—		—
	Allocation of undistributed earnings	$	33.8	$	5.2	$	36.1	$	5.5	$	32.6	$	5	$	58.6	$	9
	Denominator:
	Number of shares used in basic computation (in thousands)	131,578		23,709		131,075		23,709		131,576		23,709		131,045		23,709
	Weighted average effect of dilutive securities (in thousands)
	Add:
	Conversion of Class B to Class A common shares outstanding	23,709		—		23,709		—		23,709		—		23,709		—
	Stock options	—		—		4		—		1		—		4		—
	Restricted stock and performance shares	930		—		840		—		910		—		823		—
	Number of shares used in per share computations (in thousands)	156,217		23,709		155,628		23,709		156,196		23,709		155,581		23,709
	Diluted earnings per share	$	0.22	$	0.22	$	0.23	$	0.23	$	0.21	$	0.21	$	0.38	$	0.38

RECENT_ACCOUNTING_PRONOUNCEMEN

RECENT ACCOUNTING PRONOUNCEMENTS	6 Months Ended
	Jun. 26, 2014
Accounting Changes and Error Corrections [Abstract]	'
RECENT ACCOUNTING PRONOUNCEMENTS	'
	RECENT ACCOUNTING PRONOUNCEMENTS
	In July 2013, the Financial Accounting Standards Board ("FASB") issued ASU 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. The amendments in ASU 2013-11 require an entity to present an unrecognized tax benefit in the financial statements as a reduction to a deferred tax asset for a net operating loss ("NOL") carryforward, a similar tax loss, or a tax credit carryforward except when: (1) a NOL carryforward, a similar tax loss, or a tax credit carryforward is not available as of the reporting date under the governing tax law to settle taxes that would result from the disallowance of the tax position; or (2) the entity does not intend to use the deferred tax asset for this purpose (provided that the tax law permits a choice). If either of these conditions exists, an entity should present an unrecognized tax benefit in the financial statements as a liability and should not net the unrecognized tax benefit with a deferred tax asset. The amendment does not affect the recognition or measurement of uncertain tax positions under ASC Topic 740, Income Taxes. The amendments in this ASU are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. ASU 2013-11 became effective for the Company as of the beginning of fiscal 2014 and has been applied prospectively.
	In April 2014, the FASB issued ASU 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. ASU 2014-08 changes the requirements for reporting discontinued operations and includes enhanced disclosures about discontinued operations. Under the update, only those disposals of components of an entity that represent a strategic shift that has a major effect on an entity's operations and financial results will be reported as discontinued operations in the financial statements. ASU 2014-08 is effective prospectively for annual reporting periods beginning on or after December 15, 2014, and interim reporting periods within those years. Early adoption is permitted. The Company expects to adopt ASU 2014-08 as of the beginning of fiscal 2015 and it does not anticipate the adoption of ASU 2014-08 to have a material impact on the Company's consolidated financial statements and related disclosures.
	In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers, which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. ASU 2014-09 will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The new standard is effective for the Company for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early application is not permitted. The standard permits the use of either the retrospective or cumulative effect transition method. The Company is evaluating the impact that ASU 2014-09 will have on its consolidated financial statements and related disclosures. The Company has not yet selected a transition method nor has it determined the effect of the standard on its ongoing financial reporting.

FAIR_VALUE_OF_FINANCIAL_INSTRU

FAIR VALUE OF FINANCIAL INSTRUMENTS	6 Months Ended
	Jun. 26, 2014
Fair Value Disclosures [Abstract]	'
FAIR VALUE OF FINANCIAL INSTRUMENTS	'
	FAIR VALUE OF FINANCIAL INSTRUMENTS
	Fair value refers to the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants in the market in which the entity transacts. The inputs used to develop these fair value measurements are established in a hierarchy, which ranks the quality and reliability of the information used to determine fair value. The fair value classification is based on levels of inputs. Assets and liabilities that are carried at fair value are classified and disclosed in one of the following categories described in ASC Topic 820, Fair Value Measurements and Disclosures:
	Level 1:                               Quoted market prices in active markets for identical assets or liabilities.
	Level 2:                               Observable market based inputs or unobservable inputs that are corroborated by market data.
	Level 3:                               Unobservable inputs that are not corroborated by market data.
	The following table summarizes the fair value hierarchy of the Company’s financial assets and liabilities carried at fair value on a recurring basis as of June 26, 2014:
				Fair Value Measurements at June 26, 2014 Using
		Total Carrying		Quoted prices in		Significant other		Significant
		Value at		active market		observable inputs		unobservable inputs
		26-Jun-14		(Level 1)		(Level 2)		(Level 3)
		(in millions)
	Assets:
	Equity securities, available for sale(1)	$	4	$	4	$	—	$	—
	Total assets at fair value	$	4	$	4	$	—	$	—
	Liabilities:
	Interest rate swaps(2)	$	6	$	—	$	6	$	—
	Total liabilities at fair value	$	6	$	—	$	6	$	—
	________________________________
	-1	The Company maintains an investment in RealD, Inc., an entity specializing in the licensing of 3D technologies.  In connection with the RealD, Inc. motion picture license agreement, the Company received 1,222,780 shares of RealD, Inc. common stock during fiscal 2010. The fair value of the RealD, Inc. shares is determined using RealD, Inc.’s publicly traded common stock price, which falls under Level 1 of the valuation hierarchy.  The held shares of RealD, Inc. stock are accounted for as available-for-sale equity securities and recurring fair value adjustments to these shares are recorded to "Other Non-Current Assets" with a corresponding entry to "Accumulated other comprehensive income (loss)" on a quarterly basis. During the quarter ended June 27, 2013, the Company sold 400,000 shares of RealD, Inc. common stock at prices ranging from $14.61 to $15.42 per share. In connection with the sale, the Company received approximately $5.9 million in aggregate net proceeds (after deducting related fees and expenses) and recorded a gain on sale of approximately $2.6 million. During the two quarters ended June 26, 2014, the Company sold a total of 500,000 shares of RealD, Inc. common stock at prices ranging from $11.27 to $12.47 per share. In connection with the sales, the Company received approximately $6.0 million in aggregate net proceeds (after deducting related fees and expenses) and recorded a gain on sale of approximately $2.0 million. During the two quarters ended June 26, 2014, the Company recorded a net decrease to its investment in RealD, Inc. of approximately $3.0 million and a corresponding net increase to "Accumulated other comprehensive loss, net" of $0.6 million, net of tax. The fair value of the remaining 322,780 RealD, Inc. common shares held as of June 26, 2014 was $4.0 million, based on the publicly traded common stock price of RealD, Inc. as of June 26, 2014 of $12.48 per share.
	-2	The fair value of the Company’s interest rate swaps described in Note 4—"Debt Obligations" is based on Level 2 inputs, which include observable inputs such as dealer quoted prices for similar assets or liabilities, and represents the estimated amount Regal Cinemas would receive or pay to terminate the agreements taking into consideration various factors, including current interest rates, credit risk and counterparty credit risk. The counterparties to the Company’s interest rate swaps are major financial institutions. The Company evaluates the bond ratings of the financial institutions and believes that credit risk is at an acceptably low level. As of June 26, 2014, the aggregate fair value the Company’s interest rate swaps was determined to be approximately $(6.0) million, which was recorded as components of "Other Non-Current Liabilities" (approximately $1.9 million) and "Accrued expenses" (approximately $4.1 million) with a corresponding amount of $(3.7) million, net of tax, recorded to "Accumulated other comprehensive loss, net."  As of December 26, 2013, the aggregate fair value the Company’s interest rate swaps was determined to be approximately $(6.6) million, which was recorded as components of "Other Non-Current Liabilities" (approximately $1.6 million) and "Accrued expenses" (approximately $5.0 million) with a corresponding amount of $(4.0) million, net of tax, recorded to “Accumulated other comprehensive loss, net.”  These interest rate swaps exhibited no ineffectiveness during the quarters and two quarters ended June 26, 2014 and June 27, 2013 and accordingly, the net gain on the swaps of $0.3 million and $2.0 million, respectively, were reported as a component of other comprehensive income for the two quarters ended June 26, 2014 and June 27, 2013.
	There were no changes in valuation techniques during the period.  There were no transfers in or out of Level 3 during the quarters and two quarters ended June 26, 2014 and June 27, 2013.
	In addition, the Company is required to disclose the fair value of financial instruments that are not recognized in the statement of financial position for which it is practicable to estimate that value. The methods and assumptions used to estimate the fair value of each class of financial instrument are as follows:
	Cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities:
	The carrying amounts approximate fair value because of the short maturity of these instruments.
	Long-Lived Assets, Intangible Assets and Other Investments
	As further described in Note 2 to the 2013 Audited Consolidated Financial Statements and incorporated by reference herein, the Company regularly reviews long-lived assets (primarily property and equipment), intangible assets and investments in non-consolidated entities, for impairment whenever events or changes in circumstances indicate that the carrying amounts of the assets may not be fully recoverable. When the estimated fair value is determined to be lower than the carrying value of the asset, an impairment charge is recorded to write the asset down to its estimated fair value.
	The Company’s analysis relative to long-lived assets resulted in the recording of impairment charges of $3.7 million and $2.1 million, respectively, for the two quarters ended June 26, 2014 and June 27, 2013.  The long-lived asset impairment charges recorded were specific to theatres that were directly and individually impacted by increased competition, adverse changes in market demographics or adverse changes in the development or the conditions of the areas surrounding the theatres we deemed other than temporary.
	The Company did not record an impairment of any intangible assets or investments in non-consolidated subsidiaries accounted for under the equity method for the two quarters ended June 26, 2014 and June 27, 2013.
	Long term obligations, excluding capital lease obligations, lease financing arrangements and other:
	The fair value of the Amended Senior Credit Facility described in Note 4—"Debt Obligations," which consists of the Term Facility and the Revolving Facility, is estimated based on quoted prices (Level 2 inputs as described in ASC Topic 820) as of June 26, 2014 and December 26, 2013. The associated interest rates are based on floating rates identified by reference to market rates and are assumed to approximate fair value. The fair values of the 53/4% Senior Notes Due 2022, the 53/4% Senior Notes Due 2025, the 53/4% Senior Notes Due 2023, the 91/8% Senior Notes and the 85/8% Senior Notes were estimated based on quoted prices (Level 1 inputs as described in ASC Topic 820) for these issuances as of the respective periods in which they were outstanding. The aggregate carrying values and fair values of long-term debt at June 26, 2014 and December 26, 2013 consist of the following:
		26-Jun-14		26-Dec-13
		(in millions)
	Carrying value	$	2,248.30	$	2,188.30
	Fair value	$	2,292.50	$	2,238.50

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 26, 2014
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	SUBSEQUENT EVENTS
	Quarterly Dividend Declaration
	On July 24, 2014, the Company declared a cash dividend of $0.22 per share on each share of the Company’s Class A and Class B common stock (including outstanding restricted stock), payable on September 15, 2014, to stockholders of record on September 5, 2014.
	Settlement of Tax Dispute
	As described in Note 7—"Commitments and Contingencies," the Company is presently involved in various judicial, administrative, regulatory and arbitration proceedings concerning matters arising in the ordinary course of business operations, including tax disputes. To that end, on July 10, 2014, the State of New York approved a sales tax refund claim filed by the Company to recover sales taxes paid on certain nontaxable purchases made by the Company during the fiscal 2008 through fiscal 2012 periods. The refund totaled approximately $17.4 million, including interest. The Company will record the refund during the third quarter of fiscal 2014.

THE_COMPANY_AND_BASIS_OF_PRESE1

THE COMPANY AND BASIS OF PRESENTATION (Policies)	6 Months Ended
	Jun. 26, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Investments	'
	Majority-owned subsidiaries that the Company controls are consolidated, while those affiliates of which the Company owns between 20% and 50% and does not control are accounted for under the equity method. Those affiliates of which the Company owns less than 20% are generally accounted for under the cost method, unless the Company is deemed to have the ability to exercise significant influence over the affiliate, in which case the Company would account for its investment under the equity method. The results of these subsidiaries and affiliates are included in the unaudited condensed consolidated financial statements effective with their formation or from their dates of acquisition. Intercompany balances and transactions are eliminated in consolidation.
	The Company follows the guidance in Accounting Standards Codification ("ASC") 323-10-35-29 (formerly EITF 2-18, Accounting for Subsequent Investments in an Investee after Suspension of Equity Loss Recognition) by analogy, which also refers to AICPA Technical Practice Aid 2220.14, which indicates that if a subsequent investment is made in an equity method investee that has experienced significant losses, the investor must determine if the subsequent investment constitutes funding of prior losses. The Company concluded that the construction or acquisition of new theatres that has led to the common unit adjustments included in its Additional Investments Tranche equates to making additional investments in National CineMedia. The Company evaluated the receipt of the additional common units in National CineMedia and the assets exchanged for these additional units and has determined that the right to use its incremental new screens would not be considered funding of prior losses. As such, the Additional Investments Tranche is accounted for separately from the Company’s Initial Investment Tranche (as defined and described more fully in Note 4 to the 2013 Audited Consolidated Financial Statements) following the equity method with undistributed equity earnings included as a component of "Earnings recognized from NCM" in the accompanying unaudited condensed consolidated financial statements.

INVESTMENTS_Policies

INVESTMENTS (Policies)	6 Months Ended
	Jun. 26, 2014
Investments [Abstract]	'
Investments	'
	Majority-owned subsidiaries that the Company controls are consolidated, while those affiliates of which the Company owns between 20% and 50% and does not control are accounted for under the equity method. Those affiliates of which the Company owns less than 20% are generally accounted for under the cost method, unless the Company is deemed to have the ability to exercise significant influence over the affiliate, in which case the Company would account for its investment under the equity method. The results of these subsidiaries and affiliates are included in the unaudited condensed consolidated financial statements effective with their formation or from their dates of acquisition. Intercompany balances and transactions are eliminated in consolidation.
	The Company follows the guidance in Accounting Standards Codification ("ASC") 323-10-35-29 (formerly EITF 2-18, Accounting for Subsequent Investments in an Investee after Suspension of Equity Loss Recognition) by analogy, which also refers to AICPA Technical Practice Aid 2220.14, which indicates that if a subsequent investment is made in an equity method investee that has experienced significant losses, the investor must determine if the subsequent investment constitutes funding of prior losses. The Company concluded that the construction or acquisition of new theatres that has led to the common unit adjustments included in its Additional Investments Tranche equates to making additional investments in National CineMedia. The Company evaluated the receipt of the additional common units in National CineMedia and the assets exchanged for these additional units and has determined that the right to use its incremental new screens would not be considered funding of prior losses. As such, the Additional Investments Tranche is accounted for separately from the Company’s Initial Investment Tranche (as defined and described more fully in Note 4 to the 2013 Audited Consolidated Financial Statements) following the equity method with undistributed equity earnings included as a component of "Earnings recognized from NCM" in the accompanying unaudited condensed consolidated financial statements.

EARNINGS_PER_SHARE_Policies

EARNINGS PER SHARE (Policies)	6 Months Ended
	Jun. 26, 2014
Earnings Per Share [Abstract]	'
Earnings per Share	'
	We compute earnings per share of Class A and Class B common stock using the two-class method.  Basic earnings per share is computed using the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed using the weighted average number of common shares and, if dilutive, common stock equivalents outstanding during the period. Potential common stock equivalents consist of the incremental common shares issuable upon the exercise of common stock options, or vesting of restricted stock and performance share units. The dilutive effect of outstanding stock options, restricted stock and performance share units is reflected in diluted earnings per share by application of the treasury-stock method. In addition, the computation of the diluted earnings per share of Class A common stock assumes the conversion of Class B common stock, while the diluted earnings per share of Class B common stock does not assume the conversion of those shares.
	The rights, including the liquidation and dividend rights, of the holders of our Class A and Class B common stock are identical, except with respect to voting. The undistributed earnings for the periods presented are allocated based on the contractual participation rights of the Class A and Class B common shares as if the earnings for the periods presented had been distributed. As the liquidation and dividend rights are identical, the undistributed earnings are allocated on a proportionate basis. Further, as we assume the conversion of Class B common stock in the computation of the diluted earnings per share of Class A common stock, the undistributed earnings are equal to net income attributable to controlling interest for that computation.

INVESTMENTS_Tables

INVESTMENTS (Tables)	6 Months Ended
	Jun. 26, 2014
Investments [Abstract]	'
Summary of activity with National CineMedia	'
	Below is a summary of activity with National CineMedia included in the Company’s unaudited condensed consolidated financial statements as of and for the two quarters ended June 26, 2014:
		As of the period ended									For the period ended
		Investment			Deferred			Cash			Earnings			Other
		in			Revenue			Received			recognized			NCM
		NCM									from NCM			Revenues
	Balance as of and for the period ended December 26, 2013	$	158.5		$	(432.2	)	$	—		$	—		$	—
	Receipt of additional common units(1)	5.9			(5.9		)	—			—			—
	Receipt of excess cash distributions(2)	(4.5		)	—			12.1			(7.6		)	—
	Receipt under tax receivable agreement(2)	(3.6		)	—			11.2			(7.6		)	—
	Revenues earned under ESA(3)	—			—			7.1			—			(7.1		)
	Amortization of deferred revenue(4)	—			4.8			—			—			(4.8		)
	Equity loss attributable to additional common units(5)	1.6			—			—			(1.6		)	—
	Balance as of and for the period ended June 26, 2014	$	157.9		$	(433.3	)	$	30.4		$	(16.8	)	$	(11.9	)
	________________________________
	-1	On March 13, 2014, we received from National CineMedia approximately 0.4 million newly issued common units of National CineMedia in accordance with the annual adjustment provisions of the Common Unit Adjustment Agreement. The Company recorded the additional common units (Additional Investments Tranche) at fair value using the available closing stock price of NCM, Inc. as of the date on which the units were issued. With respect to the common units issued on March 13, 2014, the Company recorded an increase to its investment in National CineMedia of $5.9 million with a corresponding increase to deferred revenue. The deferred revenue is being amortized to advertising revenue over the remaining term of the exhibitor services agreement, between RCI and National CineMedia ("ESA") following the units of revenue method as described in (4) below. This transaction caused a proportionate increase in the Company's Initial Investment Tranche and Additional Investments Tranche and increased our ownership share in National CineMedia to 25.8 million common units. As a result, on a fully diluted basis, we own a 20.1% interest in NCM, Inc. as of June 26, 2014.
	-2	During the two quarters ended June 26, 2014 and June 27, 2013, the Company received $23.3 million and $15.8 million, respectively, in cash distributions from National CineMedia, exclusive of receipts for services performed under the ESA (including payments of $11.2 million and $4.6 million received under the tax receivable agreement described in Note 4 to the 2013 Audited Consolidated Financial Statements of the Company). Approximately $8.1 million and $3.4 million of these cash distributions received during the two quarters ended June 26, 2014 and June 27, 2013, respectively, were attributable to the Additional Investments Tranche and were recognized as a reduction in our investment in National CineMedia. The remaining amounts were recognized in equity earnings during each of these periods and have been included as components of "Earnings recognized from NCM" in the accompanying unaudited condensed consolidated financial statements.
	-3	The Company recorded other revenues, excluding the amortization of deferred revenue, of approximately $7.1 million and $6.2 million for the two quarters ended June 26, 2014 and June 27, 2013, respectively, pertaining to our agreements with National CineMedia, including per patron and per digital screen theatre access fees (net of payments of $7.1 million and $7.6 million for the two quarters ended June 26, 2014 and June 27, 2013, for on-screen advertising time provided to our beverage concessionaire) and other NCM revenues. These advertising revenues are presented as a component of "Other operating revenues" in the Company’s unaudited condensed consolidated financial statements.
	-4	Amounts represent amortization of ESA modification fees received from NCM to advertising revenue utilizing the units of revenue amortization method. These advertising revenues are presented as a component of "Other operating revenues" in the Company’s unaudited condensed consolidated financial statements.
	-5	Amounts represent the Company’s share in the net loss of National CineMedia with respect to the Additional Investments Tranche. Such amounts have been included as a component of "Earnings recognized from NCM" in the unaudited condensed consolidated financial statements.
Summary of unaudited consolidated statements of operations information	'
	Summarized unaudited consolidated statements of operations information for Open Road Films for the quarters and two quarters ended June 30, 2014 and 2013 is as follows (in millions):
		Quarter Ended			Quarter Ended			Two Quarters Ended			Two Quarters Ended
		30-Jun-14			June 30, 2013			30-Jun-14			30-Jun-13
	Revenues	$	49.8		$	36.3		$	91.5		$	101.4
	Income (loss) from operations	(1.6		)	22.5			(18.4		)	15.5
	Net income (loss)	(2.1		)	21.8			(19.5		)	14.1
	Summarized unaudited consolidated statements of operations information for DCIP for the quarters and two quarters ended June 30, 2014 and 2013 is as follows (in millions):
		Quarter Ended			Quarter Ended			Two Quarters Ended			Two Quarters Ended
		30-Jun-14			June 30, 2013			30-Jun-14			30-Jun-13
	Net revenues	$	43.4		$	45		$	86.1		$	88.1
	Income from operations	26.7			28.9			51			55.5
	Net income	19.1			2.5			24.6			14.3
	Summarized unaudited consolidated statements of income information for National CineMedia for the quarters ended March 27, 2014 and March 28, 2013 is as follows (in millions):
		Quarter Ended			Quarter Ended
		27-Mar-14			28-Mar-13
	Revenues	$	70.2		$	82.2
	Income from operations	12.8			21.6
	Net income (loss)	(2.8		)	5.6
Schedule of changes in the carrying amount of investment in Digital Cinema Implementation Partners	'
	The change in the carrying amount of our investment in Open Road Films for the quarter ended June 26, 2014 is as follows (in millions):
	Balance as of December 26, 2013	$	(7.1	)
	Equity in loss attributable to Open Road Films(1)	(2.9		)
	Balance as of June 26, 2014	$	(10.0	)
	________________________________
	-1	Represents the Company’s recorded share of the net loss of Open Road Films. Such amount is presented as a component of “Other, net” in the accompanying unaudited condensed consolidated statement of income.
	The change in the carrying amount of our investment in DCIP for the two quarters ended June 26, 2014 is as follows (in millions):
	Balance as of December 26, 2013	$	101.6
	Equity contributions	0.7
	Equity in earnings of DCIP(1)	11.5
	Change in fair value of equity method investee interest rate swap transactions	(1.2		)
	Balance as of June 26, 2014	$	112.6
	________________________________
	-1	Represents the Company’s share of the net income of DCIP. Such amount is presented as a component of “Other, net” in the accompanying unaudited condensed consolidated statement of income.

ACQUISITIONS_Tables

ACQUISITIONS (Tables)	6 Months Ended
	Jun. 26, 2014
Business Combinations [Abstract]	'
Summary of allocation of purchase price to the estimated fair value of assets acquired and liabilities assumed	'
	The following is a summary of the final allocation of the aggregate net cash purchase price to the estimated fair values of the identifiable assets acquired and liabilities assumed that have been recognized by the Company in its consolidated balance sheet as of the date of acquisition (in millions):
	Current assets	$	8.7
	Property and equipment	143.2
	Favorable leases and other intangible assets	35.6
	Goodwill	46.4
	Deferred income tax asset	35.8
	Other assets	0.2
	Current liabilities	(14.2		)
	Lease financing obligations	(40.4		)
	Capital lease obligations	(7.5		)
	Unfavorable leases	(10.7		)
	Other liabilities	(2.7		)
	Total purchase price	$	194.4

DEBT_OBLIGATIONS_Tables

DEBT OBLIGATIONS (Tables)	6 Months Ended
	Jun. 26, 2014
Debt Disclosure [Abstract]	'
Schedule of debt obligations	'
	Debt obligations at June 26, 2014 and December 26, 2013 consist of the following (in millions):
		26-Jun-14			26-Dec-13
	Regal Cinemas Amended Senior Credit Facility	$	973.3		$	978.3
	Regal 53/4% Senior Notes Due 2022	775			—
	Regal 91/8% Senior Notes, including premium	—			315.4
	Regal Cinemas 85/8% Senior Notes, net of debt discount	—			394.6
	Regal 53/4% Senior Notes Due 2025	250			250
	Regal 53/4% Senior Notes Due 2023	250			250
	Lease financing arrangements, weighted average interest rate of 11.08% as of June 26, 2014, maturing in various installments through November 2028	85.8			91
	Capital lease obligations, 8.5% to 10.7%, maturing in various installments through December 2030	14.3			16
	Other	14.3			15.4
	Total debt obligations	2,362.70			2,310.70
	Less current portion	29.5			29.8
	Total debt obligations, less current portion	$	2,333.20		$	2,280.90
Summary of entity's current interest rate swap agreements designated as hedge agreements	'
	Below is a summary of the Company’s current interest rate swap agreements designated as hedge agreements as of June 26, 2014:
	Nominal Amount			Effective Date	Base Rate		Receive Rate	Expiration Date
	$200.0 million	-1		June 30, 2012	1.82%		3-month LIBOR	June 30, 2015
	$100.0 million	-1		December 31, 2012	1.33%		3-month LIBOR	December 31, 2015
	$150.0 million	-2		December 31, 2013	0.82%		1-month LIBOR	31-Dec-16
	$200.0 million	-3		30-Jun-15	1.83%		1-month LIBOR	30-Jun-18
	________________________________
	-1	During the year ended December 29, 2011, Regal Cinemas entered into two hedging relationships via two distinct interest rate swap agreements with effective dates beginning on June 30, 2012 and December 31, 2012, respectively, and maturity terms ending on June 30, 2015 and December 31, 2015, respectively.  These swaps require Regal Cinemas to pay interest at fixed rates ranging from 1.325% to 1.820% and receive interest at a variable rate. The interest rate swaps are designated to hedge $300.0 million of variable rate debt obligations.
	-2	During the year ended December 27, 2012, Regal Cinemas entered into one additional hedging relationship via one distinct interest rate swap agreement with an effective date beginning on December 31, 2013 and a maturity date of December 31, 2016. This swap requires Regal Cinemas to pay interest at a fixed rate of 0.817% and receive interest at a variable rate. The interest rate swap is designated to hedge $150.0 million of variable rate debt obligations.
	-3	During the year ended December 26, 2013, Regal Cinemas entered into one additional hedging relationship via one distinct interest rate swap agreement with an effective date beginning on June 30, 2015, and a maturity date of June 30, 2018. This swap will require Regal Cinemas to pay interest at a fixed rate of 1.828% and receive interest at a variable rate. The interest rate swap is designated to hedge $200.0 million of variable rate debt obligations.

CAPITAL_STOCK_AND_SHAREBASED_C1

CAPITAL STOCK AND SHARE-BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 26, 2014
CAPITAL STOCK AND SHARE-BASED COMPENSATION	'
Schedule of stock options activity	'
	The following table represents stock option activity for the two quarters ended June 26, 2014:
		Number of		Weighted Average		Weighted Average
		Shares		Exercise Price		Contract Life (Yrs.)
	Outstanding options at beginning of period	3,900		$	13.72	0.49
	Granted during the period	—		—
	Exercised during the period	(3,900	)	13.72
	Forfeited during the period	—		—
	Outstanding options at end of period	—		—		—
	Exercisable options at end of period	—		—		—
Schedule of restricted share activity	'
	The following table represents the restricted stock activity for the two quarters ended June 26, 2014:
	Unvested at beginning of period	927,261
	Granted during the period	227,447
	Vested during the period	(576,157	)
	Forfeited during the period	(22,026	)
	Conversion of performance shares during the period	330,750
	Unvested at end of period	887,275
Schedule of performance share activity	'
	The following table summarizes information about the Company’s number of performance shares for the two quarters ended June 26, 2014:
	Unvested at beginning of period	940,767
	Granted (based on target) during the period	226,471
	Cancelled/forfeited during the period	(22,415	)
	Conversion to restricted shares during the period	(330,750	)
	Unvested at end of period	814,073

EARNINGS_PER_SHARE_Tables

EARNINGS PER SHARE (Tables)	6 Months Ended
	Jun. 26, 2014
Earnings Per Share [Abstract]	'
Summary of computation of basic and diluted earnings per share	'
	The following table sets forth the computation of basic and diluted earnings per share of Class A and Class B common stock (in millions, except share and per share data):
		Quarter Ended				Quarter Ended				Two Quarters Ended				Two Quarters Ended
		26-Jun-14				27-Jun-13				26-Jun-14				27-Jun-13
		Class A		Class B		Class A		Class B		Class A		Class B		Class A		Class B
	Basic earnings per share:
	Numerator:
	Allocation of undistributed earnings	$	28.6	$	5.2	$	30.6	$	5.5	$	27.6	$	5	$	49.6	$	9
	Denominator:
	Weighted average common shares outstanding (in thousands)	131,578		23,709		131,075		23,709		131,576		23,709		131,045		23,709
	Basic earnings per share	$	0.22	$	0.22	$	0.23	$	0.23	$	0.21	$	0.21	$	0.38	$	0.38
	Diluted earnings per share:
	Numerator:
	Allocation of undistributed earnings for basic computation	$	28.6	$	5.2	$	30.6	$	5.5	$	27.6	$	5	$	49.6	$	9
	Reallocation of undistributed earnings as a result of conversion of Class B to Class A shares	5.2		—		5.5		—		5		—		9		—
	Reallocation of undistributed earnings to Class B shares for effect of other dilutive securities	—		—		—		—		—		—		—		—
	Allocation of undistributed earnings	$	33.8	$	5.2	$	36.1	$	5.5	$	32.6	$	5	$	58.6	$	9
	Denominator:
	Number of shares used in basic computation (in thousands)	131,578		23,709		131,075		23,709		131,576		23,709		131,045		23,709
	Weighted average effect of dilutive securities (in thousands)
	Add:
	Conversion of Class B to Class A common shares outstanding	23,709		—		23,709		—		23,709		—		23,709		—
	Stock options	—		—		4		—		1		—		4		—
	Restricted stock and performance shares	930		—		840		—		910		—		823		—
	Number of shares used in per share computations (in thousands)	156,217		23,709		155,628		23,709		156,196		23,709		155,581		23,709
	Diluted earnings per share	$	0.22	$	0.22	$	0.23	$	0.23	$	0.21	$	0.21	$	0.38	$	0.38

FAIR_VALUE_OF_FINANCIAL_INSTRU1

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	6 Months Ended
	Jun. 26, 2014
Fair Value Disclosures [Abstract]	'
Schedule of financial assets and liabilities carried at fair value on a recurring basis	'
	The following table summarizes the fair value hierarchy of the Company’s financial assets and liabilities carried at fair value on a recurring basis as of June 26, 2014:
				Fair Value Measurements at June 26, 2014 Using
		Total Carrying		Quoted prices in		Significant other		Significant
		Value at		active market		observable inputs		unobservable inputs
		26-Jun-14		(Level 1)		(Level 2)		(Level 3)
		(in millions)
	Assets:
	Equity securities, available for sale(1)	$	4	$	4	$	—	$	—
	Total assets at fair value	$	4	$	4	$	—	$	—
	Liabilities:
	Interest rate swaps(2)	$	6	$	—	$	6	$	—
	Total liabilities at fair value	$	6	$	—	$	6	$	—
	________________________________
	-1	The Company maintains an investment in RealD, Inc., an entity specializing in the licensing of 3D technologies.  In connection with the RealD, Inc. motion picture license agreement, the Company received 1,222,780 shares of RealD, Inc. common stock during fiscal 2010. The fair value of the RealD, Inc. shares is determined using RealD, Inc.’s publicly traded common stock price, which falls under Level 1 of the valuation hierarchy.  The held shares of RealD, Inc. stock are accounted for as available-for-sale equity securities and recurring fair value adjustments to these shares are recorded to "Other Non-Current Assets" with a corresponding entry to "Accumulated other comprehensive income (loss)" on a quarterly basis. During the quarter ended June 27, 2013, the Company sold 400,000 shares of RealD, Inc. common stock at prices ranging from $14.61 to $15.42 per share. In connection with the sale, the Company received approximately $5.9 million in aggregate net proceeds (after deducting related fees and expenses) and recorded a gain on sale of approximately $2.6 million. During the two quarters ended June 26, 2014, the Company sold a total of 500,000 shares of RealD, Inc. common stock at prices ranging from $11.27 to $12.47 per share. In connection with the sales, the Company received approximately $6.0 million in aggregate net proceeds (after deducting related fees and expenses) and recorded a gain on sale of approximately $2.0 million. During the two quarters ended June 26, 2014, the Company recorded a net decrease to its investment in RealD, Inc. of approximately $3.0 million and a corresponding net increase to "Accumulated other comprehensive loss, net" of $0.6 million, net of tax. The fair value of the remaining 322,780 RealD, Inc. common shares held as of June 26, 2014 was $4.0 million, based on the publicly traded common stock price of RealD, Inc. as of June 26, 2014 of $12.48 per share.
	-2	The fair value of the Company’s interest rate swaps described in Note 4—"Debt Obligations" is based on Level 2 inputs, which include observable inputs such as dealer quoted prices for similar assets or liabilities, and represents the estimated amount Regal Cinemas would receive or pay to terminate the agreements taking into consideration various factors, including current interest rates, credit risk and counterparty credit risk. The counterparties to the Company’s interest rate swaps are major financial institutions. The Company evaluates the bond ratings of the financial institutions and believes that credit risk is at an acceptably low level. As of June 26, 2014, the aggregate fair value the Company’s interest rate swaps was determined to be approximately $(6.0) million, which was recorded as components of "Other Non-Current Liabilities" (approximately $1.9 million) and "Accrued expenses" (approximately $4.1 million) with a corresponding amount of $(3.7) million, net of tax, recorded to "Accumulated other comprehensive loss, net."  As of December 26, 2013, the aggregate fair value the Company’s interest rate swaps was determined to be approximately $(6.6) million, which was recorded as components of "Other Non-Current Liabilities" (approximately $1.6 million) and "Accrued expenses" (approximately $5.0 million) with a corresponding amount of $(4.0) million, net of tax, recorded to “Accumulated other comprehensive loss, net.”  These interest rate swaps exhibited no ineffectiveness during the quarters and two quarters ended June 26, 2014 and June 27, 2013 and accordingly, the net gain on the swaps of $0.3 million and $2.0 million, respectively, were reported as a component of other comprehensive income for the two quarters ended June 26, 2014 and June 27, 2013.
Schedule of aggregate carrying values and fair values of long-term debt	'
	The aggregate carrying values and fair values of long-term debt at June 26, 2014 and December 26, 2013 consist of the following:
		26-Jun-14		26-Dec-13
		(in millions)
	Carrying value	$	2,248.30	$	2,188.30
	Fair value	$	2,292.50	$	2,238.50

THE_COMPANY_AND_BASIS_OF_PRESE2

THE COMPANY AND BASIS OF PRESENTATION (Details)	3 Months Ended	6 Months Ended
	Jun. 26, 2014	Jun. 26, 2014
	screen	screen
	theatre	theatre
	state	state
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'
Number of screens	7,349	7,349
Number of theatres	574	574
Number of states in which entity operates	42	42
Number of weeks in a formal fiscal year - 52-week fiscal quarter	'	'364 days
Number of weeks in a 52-week fiscal quarter - generally 13 weeks	'91 days	'182 days
Number of weeks in a fiscal year in certain fiscal years - 53-week fiscal year	'	'371 days

INVESTMENTS_Investment_in_Nati

INVESTMENTS - Investment in National CineMedia, LLC - Narrative (Details) (Screenvision, USD $)	0 Months Ended
In Millions, except Share data, unless otherwise specified	5-May-14
Equity method investments	'
Purchase price	$375
Purchase price - cash	225
NCM, Inc.	'
Equity method investments	'
Purchase price - common stock	$150
Number of shares issued (in shares)	9,900,990

INVESTMENTS_Investment_in_Nati1

INVESTMENTS - Investment in National CineMedia, LLC - Summary of Activity (Details) (USD $)

3 Months Ended

6 Months Ended

0 Months Ended

6 Months Ended

In Millions, unless otherwise specified

Jun. 26, 2014

Jun. 27, 2013

Jun. 26, 2014

Jun. 27, 2013

Mar. 13, 2014

Jun. 26, 2014

Jun. 26, 2014

Jun. 26, 2014

Jun. 26, 2014

Jun. 27, 2013

National CineMedia

National CineMedia

National CineMedia

National CineMedia

National CineMedia

National CineMedia

Cash Received

Earnings recognized from NCM

Other NCM Revenues

Other NCM Revenues

Investment in NCM

'

'

'

'

'

'

'

'

'

'

Balance as of beginning of period

'

'

'

'

'

$158.50

'

'

'

'

Receipt of additional common units

'

'

'

'

5.9

[1]

5.9

[1]

'

'

'

'

Receipt of excess cash distributions

'

'

'

'

'

-4.5

[2]

'

'

'

'

Receipt under tax receivable agreement

'

'

'

'

'

-3.6

[2]

'

'

'

'

Equity in earnings (loss) attributable to additional common units

'

'

'

'

'

1.6

[3]

'

'

'

'

Balance as of end of period

'

'

'

'

'

157.9

'

'

'

'

Deferred Revenue

'

'

'

'

'

'

'

'

'

'

Balance as of beginning of period

'

'

'

'

'

-432.2

'

'

'

'

Receipt of additional common units

'

'

'

'

'

-5.9

[1]

'

'

'

'

Amortization of deferred revenue

'

'

'

'

'

4.8

[4]

'

'

'

'

Balance as of end of period

'

'

'

'

'

-433.3

'

'

'

'

Cash Received

'

'

'

'

'

'

'

'

'

'

Balance as of beginning of period

'

'

'

'

'

'

0

'

'

'

Receipt of excess cash distributions

'

'

'

'

'

'

12.1

[2]

7.6

[2]

'

'

Receipt under tax receivable agreement

'

'

'

'

'

'

11.2

[2]

7.6

[2]

'

'

Revenues earned under ESA

'

'

'

'

'

'

7.1

[5]

'

-7.1

[5]

-6.2

Balance as of end of period

'

'

'

'

'

'

30.4

'

'

'

Earnings recognized from NCM

'

'

'

'

'

'

'

'

'

'

Receipt of excess cash distributions

'

'

'

'

'

'

-12.1

[2]

-7.6

[2]

'

'

Receipt under tax receivable agreement

'

'

'

'

'

'

-11.2

[2]

-7.6

[2]

'

'

Equity in earnings attributable to additional common units

'

'

'

'

'

'

'

-1.6

[3]

'

'

Balance as of end of period

-3.5

-4.4

-16.8

-14.2

'

'

'

-16.8

'

'

Other NCM Revenues

'

'

'

'

'

'

'

'

'

'

Revenues earned under ESA

'

'

'

'

'

'

7.1

[5]

'

-7.1

[5]

-6.2

Amortization of deferred revenue

'

'

'

'

'

'

'

'

-4.8

[4]

'

Balance as of end of period

'

'

'

'

'

'

'

'

($11.90)

'

[1]

On MarchB 13, 2014, we received from National CineMedia approximately 0.4 million newly issued common units of National CineMedia in accordance with the annual adjustment provisions of the Common Unit Adjustment Agreement. The Company recorded the additional common units (Additional Investments Tranche) at fair value using the available closing stock price of NCM,B Inc. as of the date on which the units were issued. With respect to the common units issued on MarchB 13, 2014, the Company recorded an increase to its investment in National CineMedia of $5.9 million with a corresponding increase to deferred revenue. The deferred revenue is being amortized to advertising revenue over the remaining term of the exhibitor services agreement, between RCI and National CineMedia ("ESA") following the units of revenue method as described in (4) below. This transaction caused a proportionate increase in the Company's Initial Investment Tranche and Additional Investments Tranche and increased our ownership share in National CineMedia to 25.8 million common units. As a result, on a fully diluted basis, we own a 20.1% interest in NCM,B Inc. as of JuneB 26, 2014.

[2]

During the two quarters ended JuneB 26, 2014 and JuneB 27, 2013, the Company received $23.3 million and $15.8 million, respectively, in cash distributions from National CineMedia, exclusive of receipts for services performed under the ESA (including payments of $11.2 million and $4.6 million received under the tax receivable agreement described in Note 4 to the 2013 Audited Consolidated Financial Statements of the Company). Approximately $8.1 million and $3.4 million of these cash distributions received during the two quarters ended JuneB 26, 2014 and JuneB 27, 2013, respectively, were attributable to the Additional Investments Tranche and were recognized as a reduction in our investment in National CineMedia. The remaining amounts were recognized in equity earnings during each of these periods and have been included as components of "Earnings recognized from NCM" in the accompanying unaudited condensed consolidated financial statements.

[3]

Amounts represent the Companybs share in the net loss of National CineMedia with respect to the Additional Investments Tranche. Such amounts have been included as a component of "Earnings recognized from NCM" in the unaudited condensed consolidated financial statements.

[4]

Amounts represent amortization of ESA modification fees received from NCM to advertising revenue utilizing the units of revenue amortization method. These advertising revenues are presented as a component of "Other operating revenues" in the Companybs unaudited condensed consolidated financial statements.

[5]

The Company recorded other revenues, excluding the amortization of deferred revenue, of approximately $7.1 million and $6.2 million for the two quarters ended JuneB 26, 2014 and JuneB 27, 2013, respectively, pertaining to our agreements with National CineMedia, including per patron and per digital screen theatre access fees (net of payments of $7.1 million and $7.6 million for the two quarters ended JuneB 26, 2014 and JuneB 27, 2013, for on-screen advertising time provided to our beverage concessionaire) and other NCM revenues. These advertising revenues are presented as a component of "Other operating revenues" in the Companybs unaudited condensed consolidated financial statements.

INVESTMENTS_Investment_in_Nati2

INVESTMENTS - Investment in National CineMedia, LLC - Footnotes (Details) (National CineMedia, USD $)	0 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Mar. 13, 2014		Jun. 26, 2014		Jun. 27, 2013	Dec. 26, 2013
Equity method investments	'		'		'	'
Receipt of additional common units	$5.90	[1]	$5.90	[1]	'	'
Number of units owned (in shares)	'		25.8		'	'
Ownership interest, fully diluted basis (as a percent)	'		20.10%		'	'
Distributions received from equity method investment	'		23.3		15.8	'
Payments for beverage concessionaire advertising	'		7.1		7.6	'
Trade and other receivables, net - due from equity method investee	'		2.8		'	4.1
Accounts payable - due to equity method investee	'		1.6		'	2
Other NCM Revenues	'		'		'	'
Equity method investments	'		'		'	'
Other revenues	'		7.1	[2]	6.2	'
Capital Unit, Class B	'		'		'	'
Equity method investments	'		'		'	'
Newly issued common units subsequent to IPO (in shares)	0.4		'		'	'
Distributions received from equity method investment	'		8.1		3.4	'
NCM, Inc.	'		'		'	'
Equity method investments	'		'		'	'
Payments received, tax receivable agreement	'		$11.20		$4.60	'
[1]	On MarchB 13, 2014, we received from National CineMedia approximately 0.4 million newly issued common units of National CineMedia in accordance with the annual adjustment provisions of the Common Unit Adjustment Agreement. The Company recorded the additional common units (Additional Investments Tranche) at fair value using the available closing stock price of NCM,B Inc. as of the date on which the units were issued. With respect to the common units issued on MarchB 13, 2014, the Company recorded an increase to its investment in National CineMedia of $5.9 million with a corresponding increase to deferred revenue. The deferred revenue is being amortized to advertising revenue over the remaining term of the exhibitor services agreement, between RCI and National CineMedia ("ESA") following the units of revenue method as described in (4) below. This transaction caused a proportionate increase in the Company's Initial Investment Tranche and Additional Investments Tranche and increased our ownership share in National CineMedia to 25.8 million common units. As a result, on a fully diluted basis, we own a 20.1% interest in NCM,B Inc. as of JuneB 26, 2014.
[2]	The Company recorded other revenues, excluding the amortization of deferred revenue, of approximately $7.1 million and $6.2 million for the two quarters ended JuneB 26, 2014 and JuneB 27, 2013, respectively, pertaining to our agreements with National CineMedia, including per patron and per digital screen theatre access fees (net of payments of $7.1 million and $7.6 million for the two quarters ended JuneB 26, 2014 and JuneB 27, 2013, for on-screen advertising time provided to our beverage concessionaire) and other NCM revenues. These advertising revenues are presented as a component of "Other operating revenues" in the Companybs unaudited condensed consolidated financial statements.

INVESTMENTS_Investment_in_Nati3

INVESTMENTS - Investment in National CineMedia, LLC - Unaudited Consolidated Statements of Income (Details) (National CineMedia, USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 27, 2014	Mar. 28, 2013
National CineMedia	'	'
Equity method investments	'	'
Revenues	$70.20	$82.20
Income from operations	12.8	21.6
Net income (loss)	($2.80)	$5.60

INVESTMENTS_Investment_in_Digi

INVESTMENTS - Investment in Digital Cinema Implementation Partners - Narrative (Details) (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 26, 2014	Jun. 27, 2013	Jun. 26, 2014	Jun. 27, 2013
Equity method investments	'	'	'	'
Loss on extinguishment of debt	$10.50	$30.70	$62.40	$30.70
Digital Cinema Implementation Partners	'	'	'	'
Equity method investments	'	'	'	'
Equity method investment, economic interest (as a percent)	46.70%	'	46.70%	'
Voting interest in investment	'	'	'one-third	'
Lease term (in years)	'	'	'12 years	'
Number and term of fair value renewal options	'	'	'ten one-year	'
Loss on extinguishment of debt	6	'	'	'
Leased digital projection systems, total rent	'	'	5	5.8
Voting interest held by entity along with each AMC and Cinemark (as a percent)	'	'	33.00%	'
Number of renewal options	'	'	10	'
Period of renewal option (in years)	'	'	'1 year	'
Digital Cinema Implementation Partners | Minimum	'	'	'	'
Equity method investments	'	'	'	'
Incremental annual minimum rent per digital projection system beginning six and half years from agreement effective date, upon certain conditions	'	'	2,000	'
Annual minimum rent per digital projection system, from effective date of agreement through the end of the lease term	'	'	1,000	'
Digital Cinema Implementation Partners | Regal Cinemas Inc	'	'	'	'
Equity method investments	'	'	'	'
Loss on extinguishment of debt	$2.80	'	'	'

INVESTMENTS_Investment_in_Digi1

INVESTMENTS - Investment in Digital Cinema Implementation Partners - Change in Carrying Amount (Details) (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 26, 2014	Jun. 27, 2013	Jun. 26, 2014		Jun. 27, 2013
Changes in carrying amount of equity method investment:	'	'	'		'
Earnings recognized from DCIP	$3.50	$4.40	$16.80		$14.20
Digital Cinema Implementation Partners	'	'	'		'
Changes in carrying amount of equity method investment:	'	'	'		'
Balance as of beginning of period	'	'	101.6		'
Equity contributions	'	'	0.7		'
Earnings recognized from DCIP	'	'	11.5	[1]	'
Change in fair value of equity method investee interest rate swap transactions	'	'	-1.2		'
Balance as of end of period	$112.60	'	$112.60		'
[1]	Represents the Companybs share of the net income of DCIP. Such amount is presented as a component of bOther, netb in the accompanying unaudited condensed consolidated statement of income.

INVESTMENTS_Investment_in_Digi2

INVESTMENTS - Investment in Digital Cinema Implementation Partners - Unaudited Consolidated Statements of Operations (Details) (Digital Cinema Implementation Partners, USD $)	3 Months Ended	6 Months Ended	3 Months Ended	6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2013	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2014
			Subsequent Event	Subsequent Event
Equity method investments	'	'	'	'
Revenues	$45	$88.10	$43.40	$86.10
Income from operations	28.9	55.5	26.7	51
Net income	$2.50	$14.30	$19.10	$24.60

INVESTMENTS_Investment_in_Open

INVESTMENTS - Investment in Open Road Films - Narrative (Details) (Open Road Films, USD $)	6 Months Ended
In Millions, unless otherwise specified	Jun. 26, 2014	Dec. 26, 2013	Jun. 26, 2014	Mar. 27, 2014
			Maximum	Minimum
Equity method investments	'	'	'	'
Cumulative cash investment	$20	'	$30	'
Potential additional investment	'	'	10	'
Carrying value	-10	-7.1	'	-10
Excess losses from equity method investments	$7.10	'	'	'

INVESTMENTS_Investment_in_Open1

INVESTMENTS - Investment in Open Road Films - Change in Carrying Amount (Details) (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 26, 2014	Jun. 27, 2013	Jun. 26, 2014		Jun. 27, 2013
Changes in carrying amount of equity method investment:	'	'	'		'
Income (loss) from operations	$3.50	$4.40	$16.80		$14.20
Open Road Films	'	'	'		'
Changes in carrying amount of equity method investment:	'	'	'		'
Balance as of beginning of period	'	'	-7.1		'
Income (loss) from operations	'	'	-2.9	[1]	'
Balance as of end of period	($10)	'	($10)		'
[1]	Represents the Companybs recorded share of the net loss of Open Road Films. Such amount is presented as a component of bOther, netb in the accompanying unaudited condensed consolidated statement of income.

INVESTMENTS_Investment_in_Open2

INVESTMENTS - Investment in Open Road Films - Unaudited Consolidated Statements of Operations (Details) (Open Road Films, USD $)	3 Months Ended	6 Months Ended	3 Months Ended	6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2013	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2014
			Subsequent Event	Subsequent Event
Equity method investments	'	'	'	'
Revenues	$36.30	$101.40	$49.80	$91.50
Income (loss) from operations	22.5	15.5	-1.6	-18.4
Net income (loss)	$21.80	$14.10	($2.10)	($19.50)

INVESTMENTS_Investment_in_Real

INVESTMENTS - Investment in RealD, Inc. (Details) (Real D Inc, USD $)	6 Months Ended
In Millions, except Share data, unless otherwise specified	Jun. 26, 2014
Real D Inc	'
Equity method investments	'
Number of shares sold (in shares)	500,000
Proceeds from sale of NCM, Inc. common stock	$6
Gain in connection with sale	2
Carrying value	$4

INVESTMENTS_Investment_in_AC_J

INVESTMENTS - Investment in AC JV LLC (Details) (USD $)	0 Months Ended					6 Months Ended		0 Months Ended
In Millions, unless otherwise specified	Dec. 26, 2013	Jun. 26, 2014	Jun. 26, 2014	Dec. 26, 2013	Dec. 26, 2013	Jun. 26, 2014	Dec. 26, 2013	Dec. 26, 2013	Jun. 26, 2014	Dec. 26, 2013
	National CineMedia	AC JV, LLC	AC JV, LLC	AC JV, LLC	AC JV, LLC	AC JV, LLC	AC JV, LLC	National CineMedia	National CineMedia	National CineMedia
			Regal Cinemas Inc, AMC Entertainment Inc and Cinemark	Regal Cinemas Inc, AMC Entertainment Inc and Cinemark	National CineMedia	Regal Cinemas Inc	Regal Cinemas Inc
						National CineMedia	National CineMedia
						installment
Equity method investments	'	'	'	'	'	'	'	'	'	'
Equity method investment, economic interest (as a percent)	'	'	'	32.00%	4.00%	'	'	'	'	'
Notes receivable	'	'	'	'	$25	'	$8.30	'	'	'
Interest rate (as a percent)	'	'	5.00%	'	'	'	'	'	'	'
Number of installments	'	'	'	'	'	6	'	'	'	'
Gain in connection with sale	25.4	'	'	'	'	'	'	'	'	'
Deferred gain on sale	'	'	'	'	'	'	'	1.9	'	'
Carrying value	'	$7.30	'	'	'	'	'	'	$157.90	$158.50

ACQUISITIONS_Hollywood_Theatre

ACQUISITIONS - Hollywood Theatres - Narrative (Details) (USD $)	Jun. 26, 2014	Mar. 28, 2013	Jan. 17, 2013	Jun. 26, 2014	Mar. 29, 2013	Jun. 26, 2014	Jun. 26, 2014	Jun. 26, 2014	Jun. 26, 2014	Mar. 28, 2013
In Millions, unless otherwise specified	state	Hollywood Theatres	Hollywood Theatres	Hollywood Theatres	Hollywood Theatres	Hollywood Theatres	Hollywood Theatres	Hollywood Theatres	Hollywood Theatres	Hollywood Theatres
		theatre			territory	Favorable Leases	Unfavorable Leases	Intangible Assets	Lease Financing Obligations	General and Administrative Expense
		screen			state				theatre
Business Acquisition [Line Items]	'	'	'	'	'	'	'	'	'	'
Number of theatres acquired or exchanged	'	43	'	'	'	'	'	'	14	'
Number of screens acquired or exchanged	'	513	'	'	'	'	'	'	'	'
Cash paid for assets acquired or net book value of assets exchanged	'	$194.40	$194.40	'	'	'	'	'	'	'
Assumed capital lease and lease financing obligations	'	'	'	'	47.9	'	'	'	'	'
Debt assumed	'	'	'	'	167	'	'	'	'	'
Number of states in which entity operates	42	'	'	'	16	'	'	'	'	'
Number of territories in which entity operates	'	'	'	'	3	'	'	'	'	'
Acquisition costs	'	'	'	'	'	'	'	'	'	3
Weighted average interest rate (as a percent)	'	'	'	'	'	'	'	'	10.70%	'
Favorable leases	'	'	'	$34.40	'	'	'	$10.70	'	'
Weighted average amortization period of acquired intangible assets (in years)	'	'	'	'	'	'18 years	'15 years	'	'	'

ACQUISITIONS_Hollywood_Theatre1

ACQUISITIONS - Hollywood Theatres - Assets Acquired and Liabilities Assumed (Details) (Hollywood Theatres, USD $)	Mar. 29, 2013
In Millions, unless otherwise specified
Hollywood Theatres	'
Business Acquisition [Line Items]	'
Current assets	$8.70
Property and equipment	143.2
Favorable leases and other intangible assets	35.6
Goodwill	46.4
Deferred income tax asset	35.8
Other assets	0.2
Current liabilities	-14.2
Lease financing obligations	-40.4
Capital lease obligations	-7.5
Unfavorable leases	-10.7
Other liabilities	-2.7
Total purchase price	$194.40

DEBT_OBLIGATIONS_Schedule_of_D

DEBT OBLIGATIONS - Schedule of Debt (Details) (USD $)

Jun. 26, 2014

Dec. 26, 2013

Jun. 26, 2014

Dec. 26, 2013

Jun. 26, 2014

Mar. 11, 2014

Dec. 26, 2013

Jun. 26, 2014

Dec. 26, 2013

Jun. 26, 2014

Dec. 26, 2013

Jun. 26, 2014

Dec. 26, 2013

Jan. 17, 2013

Jun. 26, 2014

Dec. 26, 2013

Jun. 26, 2014

Dec. 26, 2013

Jun. 26, 2014

Dec. 26, 2013

Jun. 26, 2014

Dec. 26, 2013

Jun. 26, 2014

Dec. 26, 2013

Jun. 26, 2014

Dec. 26, 2013

Regal Cinemas Amended Senior Credit Facility

Regal Cinemas Amended Senior Credit Facility

Regal 5 3/4% Senior Notes Due 2022

Regal 5 3/4% Senior Notes Due 2022

Regal 5 3/4% Senior Notes Due 2022

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal Cinemas 8 5/8% Senior Notes, net of debt discount

Regal Cinemas 8 5/8% Senior Notes, net of debt discount

Regal 5 3/4% Senior Notes Due 2025

Regal 5 3/4% Senior Notes Due 2025

Regal 5 3/4% Senior Notes Due 2025

Regal 5 3/4% Senior Notes Due 2023

Regal 5 3/4% Senior Notes Due 2023

Lease financing arrangements, weighted average interest rate of 11.08% as of June 26, 2014, maturing in various installments through November 2028

Lease financing arrangements, weighted average interest rate of 11.08% as of June 26, 2014, maturing in various installments through November 2028

Capital lease obligations, 8.5% to 10.7%, maturing in various installments through December 2030

Capital lease obligations, 8.5% to 10.7%, maturing in various installments through December 2030

Capital lease obligations, 8.5% to 10.7%, maturing in various installments through December 2030

Capital lease obligations, 8.5% to 10.7%, maturing in various installments through December 2030

Capital lease obligations, 8.5% to 10.7%, maturing in various installments through December 2030

Capital lease obligations, 8.5% to 10.7%, maturing in various installments through December 2030

Other

Other

Maximum

Maximum

Minimum

Minimum

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total debt obligations

$2,362,700,000

$2,310,700,000

$973,300,000

$978,300,000

$775,000,000

'

$0

$0

$315,400,000

$0

$394,600,000

$250,000,000

$250,000,000

$250,000,000

$250,000,000

$250,000,000

$85,800,000

$91,000,000

$14,300,000

$16,000,000

'

'

'

'

$14,300,000

$15,400,000

Less current portion

29,500,000

29,800,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total debt obligations, less current portion

$2,333,200,000

$2,280,900,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest rate on debt (as a percent)

'

'

'

'

5.75%

5.75%

0.00%

9.13%

9.13%

8.63%

8.63%

5.75%

5.75%

'

5.75%

5.75%

'

'

'

'

10.70%

10.70%

8.50%

8.50%

'

'

Weighted average interest rate (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

11.08%

11.07%

'

'

'

'

'

'

'

'

DEBT_OBLIGATIONS_Regal_Cinemas

DEBT OBLIGATIONS - Regal Cinemas Sixth Amended and Restated Credit Agreement (Details) (USD $)

3 Months Ended

6 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

Jun. 26, 2014

Jun. 27, 2013

Jun. 26, 2014

Jun. 27, 2013

Dec. 26, 2013

19-May-10

19-May-10

Apr. 19, 2013

Apr. 19, 2013

Apr. 19, 2013

Apr. 19, 2013

Apr. 19, 2013

Apr. 19, 2013

28-May-13

28-May-13

28-May-13

28-May-13

28-May-13

Jun. 26, 2014

Dec. 26, 2013

Jun. 26, 2014

Dec. 26, 2013

Refinancing Agreement

Revolving Facility

Second Amendment to Term Loan Facility

Second Amendment to Term Loan Facility

Second Amendment to Term Loan Facility

Second Amendment to Term Loan Facility

Second Amendment to Term Loan Facility

Second Amendment to Term Loan Facility

Loan Modification Agreement

Loan Modification Agreement

Loan Modification Agreement

Loan Modification Agreement

Loan Modification Agreement

Regal Cinemas Amended Senior Credit Facility

Regal Cinemas Amended Senior Credit Facility

Refinancing Agreement Term Loan Facility New Term Loans

Refinancing Agreement Term Loan Facility New Term Loans

Base rate

Minimum

Minimum

Maximum

Maximum

Base rate

Minimum

Minimum

Maximum

Maximum

Base rate

LIBOR

Base rate

LIBOR

Base rate

LIBOR

Base rate

LIBOR

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Maximum borrowing capacity

'

'

'

'

'

$1,006,000,000

$85,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest rate reduction (as a percent)

'

'

'

'

'

'

'

'

0.50%

'

'

'

'

1.00%

'

'

'

'

'

'

'

'

Debt instrument base rate (as a percent)

'

'

'

'

'

'

'

'

'

1.50%

2.50%

1.75%

2.75%

'

1.50%

2.50%

1.75%

2.75%

'

'

'

'

Financial covenants testing threshold (as a percent)

'

'

'

'

'

'

'

'

25.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

Loss on extinguishment of debt

10,500,000

30,700,000

62,400,000

30,700,000

'

'

'

400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Borrowings

$2,362,700,000

'

$2,362,700,000

'

$2,310,700,000

'

'

'

'

'

'

'

'

'

'

'

'

'

$973,300,000

$978,300,000

'

$978,300,000

Effective interest rate (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3.22%

3.18%

DEBT_OBLIGATIONS_Regal_5_34_Se

DEBT OBLIGATIONS - Regal 5 3/4% Senior Notes Due 2022 (Details) (USD $)

0 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

Mar. 11, 2014

Jun. 26, 2014

Mar. 11, 2014

Dec. 26, 2013

Jun. 26, 2014

Jun. 26, 2014

Jun. 26, 2014

Apr. 10, 2014

Apr. 10, 2014

Mar. 11, 2014

Dec. 29, 2011

Dec. 30, 2010

Jun. 26, 2014

Apr. 10, 2014

Mar. 11, 2014

Feb. 25, 2014

Dec. 26, 2013

Jun. 13, 2013

29-May-13

Apr. 10, 2014

Mar. 11, 2014

Jul. 15, 2009

Jun. 26, 2014

Apr. 10, 2014

Mar. 11, 2014

Feb. 25, 2014

Dec. 26, 2013

Regal 5 3/4% Senior Notes Due 2022

Regal 5 3/4% Senior Notes Due 2022

Regal 5 3/4% Senior Notes Due 2022

Regal 5 3/4% Senior Notes Due 2022

Regal 5 3/4% Senior Notes Due 2022

Regal 5 3/4% Senior Notes Due 2022

Regal 5 3/4% Senior Notes Due 2022

Regal 9.125% and 8.625% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal Cinemas 8 5/8% Senior Notes

Regal Cinemas 8 5/8% Senior Notes

Regal Cinemas 8 5/8% Senior Notes

Regal Cinemas 8 5/8% Senior Notes

Regal Cinemas 8 5/8% Senior Notes

Regal Cinemas 8 5/8% Senior Notes

Regal Cinemas 8 5/8% Senior Notes

Regal Cinemas 8 5/8% Senior Notes

Prior to March 15, 2017

Prior to March 15, 2017 from the net proceeds of certain equity offerings

If the Company undergoes a change of control

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Aggregate principal amount borrowed

$775,000,000

'

'

'

'

'

'

'

'

'

$525,000,000

$525,000,000

'

'

'

'

'

'

'

'

'

$400,000,000

'

'

'

'

'

Net proceeds from issuance of debt

760,600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Repurchased debt

'

'

'

'

'

'

'

'

'

'

'

'

'

89,100,000

222,300,000

222,300,000

'

213,600,000

213,600,000

'

'

'

'

44,200,000

355,800,000

355,800,000

'

Repayments of Senior Debt

'

'

'

'

'

'

'

'

'

240,500,000

'

'

'

'

'

'

'

'

'

'

381,000,000

'

'

'

'

'

'

Redemption percentage

100.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Principal amount of debt extinguished

'

'

'

'

'

'

'

$144,900,000

$97,000,000

'

'

'

'

'

'

'

'

'

'

$47,900,000

'

'

'

'

'

'

'

Interest rate on debt (as a percent)

'

5.75%

5.75%

0.00%

'

'

'

'

'

'

'

'

9.13%

'

'

'

9.13%

'

'

'

'

'

8.63%

'

'

'

8.63%

Redemption price, as percentage of principal amount of debt instrument

'

'

'

'

100.00%

35.00%

101.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

DEBT_OBLIGATIONS_Regal_9_18_Se

DEBT OBLIGATIONS - Regal 9 1/8% Senior Notes (Details) (USD $)

3 Months Ended

6 Months Ended

0 Months Ended

3 Months Ended

12 Months Ended

0 Months Ended

Jun. 26, 2014

Jun. 27, 2013

Jun. 26, 2014

Jun. 27, 2013

Apr. 10, 2014

Feb. 25, 2014

29-May-13

Jun. 26, 2014

Mar. 27, 2014

Jun. 27, 2013

Dec. 29, 2011

Dec. 30, 2010

Apr. 10, 2014

Mar. 11, 2014

Feb. 25, 2014

Feb. 25, 2014

Jun. 13, 2013

29-May-13

29-May-13

Jun. 13, 2013

29-May-13

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 5 3/4% Senior Notes Due 2023

Regal 5 3/4% Senior Notes Due 2023

premium_ratio

premium_ratio

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Aggregate principal amount borrowed

'

'

'

'

'

'

'

'

'

'

$525,000,000

$525,000,000

'

'

'

'

'

'

'

'

'

Principal amount of senior notes to be repaid

'

'

'

'

'

'

'

'

'

'

'

'

1,000

'

1,000

1,000

'

1,000

1,000

'

'

Consideration to be repaid for principal amount of senior notes

'

'

'

'

'

'

'

'

'

'

'

'

1,074.97

'

'

1,081.97

'

'

1,143.75

'

'

Early tender premium

'

'

'

'

'

'

'

'

'

'

'

'

'

'

30

30

'

30

30

'

'

Repurchased debt

'

'

'

'

'

'

'

'

'

'

'

'

89,100,000

222,300,000

'

222,300,000

213,600,000

'

213,600,000

'

'

Additional consideration paid

'

'

'

'

'

18,200,000

30,700,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Proceeds from issuance of Regal Entertainment Group 9 1/8% Senior Notes

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

244,400,000

244,300,000

Accrued interest

'

'

'

'

'

'

'

'

'

'

'

'

1,200,000

'

'

'

'

'

'

'

'

Accrued and Unpaid Interest

'

'

'

'

'

'

'

'

'

'

'

'

13.94

'

'

'

'

'

'

'

'

Principal amount of debt extinguished

'

'

'

'

97,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Loss on extinguishment of debt

$10,500,000

$30,700,000

$62,400,000

$30,700,000

'

'

'

$6,600,000

$17,800,000

$30,300,000

'

'

'

'

'

'

'

'

'

'

'

DEBT_OBLIGATIONS_Regal_Cinemas1

DEBT OBLIGATIONS - Regal Cinemas 8 5/8% Senior Notes (Details) (USD $)	3 Months Ended		6 Months Ended		0 Months Ended			3 Months Ended
	Jun. 26, 2014	Jun. 27, 2013	Jun. 26, 2014	Jun. 27, 2013	Apr. 10, 2014	Feb. 25, 2014	Jul. 15, 2009	Mar. 27, 2014	Apr. 10, 2014	Mar. 11, 2014	Feb. 25, 2014
					Regal Cinemas 8 5/8% Senior Notes	Regal Cinemas 8 5/8% Senior Notes	Regal Cinemas 8 5/8% Senior Notes	Regal Cinemas 8 5/8% Senior Notes	Regal Cinemas 8 5/8% Senior Notes	Regal Cinemas 8 5/8% Senior Notes	Regal Cinemas 8 5/8% Senior Notes
											premium_ratio
Debt Instrument [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Aggregate principal amount borrowed	'	'	'	'	'	'	$400,000,000	'	'	'	'
Principal amount of senior notes to be repaid	'	'	'	'	'	'	'	'	1,000	'	1,000
Consideration to be repaid for principal amount of senior notes	'	'	'	'	'	'	'	'	1,064.12	'	1,070.73
Early tender premium	'	'	'	'	'	'	'	'	'	'	30
Repurchased debt	'	'	'	'	'	'	'	'	44,200,000	355,800,000	355,800,000
Additional consideration paid	'	'	'	'	'	25,200,000	'	'	'	'	'
Accrued and Unpaid Interest	'	'	'	'	'	'	'	'	20.36	'	'
Principal amount of debt extinguished	'	'	'	'	47,900,000	'	'	'	'	'	'
Accrued interest	'	'	'	'	'	'	'	'	900,000	'	'
Loss on extinguishment of debt	$10,500,000	$30,700,000	$62,400,000	$30,700,000	$3,900,000	'	'	$34,100,000	'	'	'

DEBT_OBLIGATIONS_Regal_5_34_Se1

DEBT OBLIGATIONS - Regal 5 3/4% Senior Notes Due 2025 (Details) (USD $)	Jun. 26, 2014	Dec. 26, 2013	Mar. 28, 2013	Jan. 17, 2013	Jan. 17, 2013	Jun. 26, 2014	Dec. 26, 2013	Jan. 17, 2013
			Hollywood Theatres	Hollywood Theatres	Regal 5 3/4% Senior Notes Due 2025	Regal 5 3/4% Senior Notes Due 2025	Regal 5 3/4% Senior Notes Due 2025	Regal 5 3/4% Senior Notes Due 2025
Debt Instrument [Line Items]	'	'	'	'	'	'	'	'
Borrowed Funds	$2,362,700,000	$2,310,700,000	'	'	'	$250,000,000	$250,000,000	$250,000,000
Proceeds from issuance of Regal Entertainment Group 9 1/8% Senior Notes	'	'	'	'	244,500,000	'	'	'
Payments to acquire business	'	'	$194,400,000	$194,400,000	'	'	'	'
Interest rate on debt (as a percent)	'	'	'	'	'	5.75%	5.75%	'
Redemption price, as percentage of principal amount of debt instrument	'	'	'	'	'	100.00%	'	'
Maximum percentage of the original aggregate principal amount that may be redeemed prior to specified date	'	'	'	'	'	35.00%	'	'
Repurchase price, as percentage of principal amount, if Company undergoes change of control	'	'	'	'	'	101.00%	'	'

DEBT_OBLIGATIONS_Regal_5_34_Se2

DEBT OBLIGATIONS - Regal 5 3/4% Senior Notes Due 2023 (Details) (USD $)

0 Months Ended

6 Months Ended

0 Months Ended

Jun. 13, 2013

29-May-13

Jun. 26, 2014

Dec. 26, 2013

Jun. 13, 2013

Mar. 11, 2014

Jun. 26, 2014

Apr. 10, 2014

Mar. 11, 2014

Feb. 25, 2014

Dec. 26, 2013

Jun. 13, 2013

29-May-13

Regal 5 3/4% Senior Notes Due 2023

Regal 5 3/4% Senior Notes Due 2023

Regal 5 3/4% Senior Notes Due 2023

Regal 5 3/4% Senior Notes Due 2023

Regal 5 3/4% Senior Notes Due 2023

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

Aggregate principal amount

'

'

'

'

$250,000,000

'

'

'

'

'

'

'

'

Proceeds from issuance of Senior Notes

244,400,000

244,300,000

'

'

'

'

'

'

'

'

'

'

'

Repurchased debt

'

'

'

'

'

'

'

89,100,000

222,300,000

222,300,000

'

213,600,000

213,600,000

Purchase price of Senior Notes

$244,300,000

'

'

'

'

$240,500,000

'

'

'

'

'

'

'

Interest rate on debt (as a percent)

'

'

5.75%

5.75%

'

'

9.13%

'

'

'

9.13%

'

'

Redemption price, as percentage of principal amount of debt instrument

'

'

100.00%

'

'

'

'

'

'

'

'

'

'

Maximum percentage of the original aggregate principal amount that may be redeemed prior to specified date

'

'

35.00%

'

'

'

'

'

'

'

'

'

'

Repurchase price, as percentage of principal amount, if Company undergoes change of control

'

'

101.00%

'

'

'

'

'

'

'

'

'

'

DEBT_OBLIGATIONS_Interest_Rate

DEBT OBLIGATIONS - Interest Rate Swaps (Details) (USD $)	6 Months Ended
	Jun. 26, 2014		Dec. 26, 2013	Dec. 27, 2012		Dec. 29, 2011
	agreement		agreement	agreement		agreement
	hedging_relationship
Interest Rate Swaps	'		'	'		'
Debt Instrument [Line Items]	'		'	'		'
Number of effective hedging relationships	3		'	'		'
Number of interest rate swap agreements	3		1	1		2
Effective interest rate for variable rate debt (as a percent)	3.88%		'	'		'
Variable rate basis	'1-month LIBOR		'	'		'
Interest Rate Swaps | First $300.00 million under New Term Loans	'		'	'		'
Debt Instrument [Line Items]	'		'	'		'
Variable rate basis	'3-month LIBOR		'	'		'
Notional amount	300,000,000		'	'		'
Interest Rate Swaps | Next $150.00 million under New Term Loans	'		'	'		'
Debt Instrument [Line Items]	'		'	'		'
Variable rate basis	'1-month LIBOR		'	'		'
Notional amount	150,000,000		'	'		'
Interest Rate Swaps | Next $200.00 million under New Term Loans	'		'	'		'
Debt Instrument [Line Items]	'		'	'		'
Variable rate basis	'1-month LIBOR		'	'		'
Notional amount	200,000,000		'	'		'
Interest Rate Swaps | Designated as hedge	'		'	'		'
Debt Instrument [Line Items]	'		'	'		'
Amount of variable rate debt being hedged	450,000,000	[1]	'	'		300,000,000
Interest Rate Swap 0.817%	'		'	'		'
Debt Instrument [Line Items]	'		'	'		'
Base rate (as a percent)	0.82%		'	'		'
Variable rate basis	'1-month LIBOR		'	'		'
Interest Rate Swap 0.817% | Minimum	'		'	'		'
Debt Instrument [Line Items]	'		'	'		'
Base rate (as a percent)	0.82%		'	'		'
Interest Rate Swap 0.817% | Designated as hedge	'		'	'		'
Debt Instrument [Line Items]	'		'	'		'
Amount of variable rate debt being hedged	150,000,000	[2]	'	150,000,000	[2]	'
Interest Rate Swap 1.820%	'		'	'		'
Debt Instrument [Line Items]	'		'	'		'
Base rate (as a percent)	1.82%		'	'		'
Variable rate basis	'3-month LIBOR		'	'		'
Interest Rate Swap 1.820% | Maximum	'		'	'		'
Debt Instrument [Line Items]	'		'	'		'
Base rate (as a percent)	1.82%		'	'		'
Interest Rate Swap 1.820% | Designated as hedge	'		'	'		'
Debt Instrument [Line Items]	'		'	'		'
Amount of variable rate debt being hedged	200,000,000	[1]	'	'		'
[1]	During the year ended DecemberB 29, 2011, Regal Cinemas entered into two hedging relationships via two distinct interest rate swap agreements with effective dates beginning on JuneB 30, 2012 and DecemberB 31, 2012, respectively, and maturity terms ending on JuneB 30, 2015 and DecemberB 31, 2015, respectively. These swaps require Regal Cinemas to pay interest at fixed rates ranging from 1.325% to 1.820% and receive interest at a variable rate. The interest rate swaps are designated to hedge $300.0 million of variable rate debt obligations.
[2]	During the year ended December 27, 2012, Regal Cinemas entered into one additional hedging relationship via one distinct interest rate swap agreement with an effective date beginning on December 31, 2013 and a maturity date of December 31, 2016. This swap requires Regal Cinemas to pay interest at a fixed rate of 0.817% and receive interest at a variable rate. The interest rate swap is designated to hedge $150.0 million of variable rate debt obligations.

DEBT_OBLIGATIONS_Schedule_of_I

DEBT OBLIGATIONS - Schedule of Interest Rate Swaps (Details) (USD $)	6 Months Ended		12 Months Ended
	Jun. 26, 2014		Dec. 26, 2013		Dec. 27, 2012		Dec. 29, 2011
	agreement		hedging_relationship		hedging_relationship		hedging_relationship
			agreement		agreement		agreement
Interest Rate Swap 1.820%	'		'		'		'
Debt Instrument [Line Items]	'		'		'		'
Base Rate (as a percent)	1.82%		'		'		'
Receive Rate	'3-month LIBOR		'		'		'
Interest Rate Swap 1.325%	'		'		'		'
Debt Instrument [Line Items]	'		'		'		'
Base Rate (as a percent)	1.33%		'		'		'
Receive Rate	'3-month LIBOR		'		'		'
Interest Rate Swap 0.817%	'		'		'		'
Debt Instrument [Line Items]	'		'		'		'
Base Rate (as a percent)	0.82%		'		'		'
Receive Rate	'1-month LIBOR		'		'		'
Fixed rate of interest paid (as a percent)	'		'		0.82%		'
Interest Rate Swap 1.828%	'		'		'		'
Debt Instrument [Line Items]	'		'		'		'
Base Rate (as a percent)	1.83%		'		'		'
Receive Rate	'1-month LIBOR		'		'		'
Fixed rate of interest paid (as a percent)	'		1.83%		'		'
Interest Rate Swaps	'		'		'		'
Debt Instrument [Line Items]	'		'		'		'
Receive Rate	'1-month LIBOR		'		'		'
Number of additional hedging relationships	'		1		1		2
Number of interest rate swap agreements	3		1		1		2
Fixed rates of interest paid, low end of the range (as a percent)	'		'		'		1.33%
Fixed rates of interest paid, high end of the range (as a percent)	'		'		'		1.82%
Designated as hedge | Interest Rate Swap 1.820%	'		'		'		'
Debt Instrument [Line Items]	'		'		'		'
Nominal Amount	200,000,000	[1]	'		'		'
Designated as hedge | Interest Rate Swap 1.325%	'		'		'		'
Debt Instrument [Line Items]	'		'		'		'
Nominal Amount	100,000,000	[1]	'		'		'
Designated as hedge | Interest Rate Swap 0.817%	'		'		'		'
Debt Instrument [Line Items]	'		'		'		'
Nominal Amount	150,000,000	[2]	'		150,000,000	[2]	'
Designated as hedge | Interest Rate Swap 1.828%	'		'		'		'
Debt Instrument [Line Items]	'		'		'		'
Nominal Amount	200,000,000	[3]	200,000,000	[2]	'		'
Designated as hedge | Interest Rate Swaps	'		'		'		'
Debt Instrument [Line Items]	'		'		'		'
Nominal Amount	450,000,000	[1]	'		'		300,000,000
[1]	During the year ended DecemberB 29, 2011, Regal Cinemas entered into two hedging relationships via two distinct interest rate swap agreements with effective dates beginning on JuneB 30, 2012 and DecemberB 31, 2012, respectively, and maturity terms ending on JuneB 30, 2015 and DecemberB 31, 2015, respectively. These swaps require Regal Cinemas to pay interest at fixed rates ranging from 1.325% to 1.820% and receive interest at a variable rate. The interest rate swaps are designated to hedge $300.0 million of variable rate debt obligations.
[2]	During the year ended December 27, 2012, Regal Cinemas entered into one additional hedging relationship via one distinct interest rate swap agreement with an effective date beginning on December 31, 2013 and a maturity date of December 31, 2016. This swap requires Regal Cinemas to pay interest at a fixed rate of 0.817% and receive interest at a variable rate. The interest rate swap is designated to hedge $150.0 million of variable rate debt obligations.
[3]	During the year ended December 26, 2013, Regal Cinemas entered into one additional hedging relationship via one distinct interest rate swap agreement with an effective date beginning on June 30, 2015, and a maturity date of June 30, 2018. This swap will require Regal Cinemas to pay interest at a fixed rate of 1.828% and receive interest at a variable rate. The interest rate swap is designated to hedge $200.0 million of variable rate debt obligations.

DEBT_OBLIGATIONS_Lease_Financi

DEBT OBLIGATIONS - Lease Financing Arrangements (Details) (Hollywood Theatres, USD $)	6 Months Ended
In Millions, unless otherwise specified	Jun. 26, 2014
	theatre
Debt Instrument [Line Items]	'
Lease financing obligations	40.4
Lease Financing Obligations	'
Debt Instrument [Line Items]	'
Number of theatres acquired or exchanged	14
Weighted average interest rate (as a percent)	10.70%

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

In Millions, unless otherwise specified

Jun. 26, 2014

Jun. 27, 2013

Jun. 26, 2014

Jun. 27, 2013

Dec. 26, 2013

Jun. 26, 2014

Mar. 27, 2014

Jun. 27, 2013

Apr. 10, 2014

Mar. 11, 2014

Feb. 25, 2014

Jun. 13, 2013

29-May-13

Jun. 26, 2014

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8% Senior Notes

Regal 9 1/8 % Senior Notes and 8 5/8% Senior Notes

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Provision for income taxes

$22.40

$26.80

$24.30

$42

'

'

'

'

'

'

'

'

'

'

Effective tax rates (as a percent)

39.90%

42.60%

42.80%

41.80%

'

'

'

'

'

'

'

'

'

'

Loss on extinguishment of debt

10.5

30.7

62.4

30.7

'

6.6

17.8

30.3

'

'

'

'

'

62.4

Loss on extinguishment of debt, net of tax

'

'

'

'

'

'

'

19.2

'

'

'

'

'

39.2

Repurchased debt

'

'

'

'

'

'

'

'

89.1

222.3

222.3

213.6

213.6

'

Principal amount of debt repurchased

'

'

'

'

'

'

'

'

'

'

'

'

'

711.4

Valuation allowance

$34.10

'

$34.10

'

$34.10

'

'

'

'

'

'

'

'

'

CAPITAL_STOCK_AND_SHAREBASED_C2

CAPITAL STOCK AND SHARE-BASED COMPENSATION - Capital Stock and Warrants (Details) (USD $)	6 Months Ended
	Jun. 26, 2014	Dec. 26, 2013	31-May-02
Capital stock	'	'	'
Preferred stock, shares authorized (in shares)	50,000,000	50,000,000	'
Preferred Stock, par value (in dollars per share)	$0.00	$0.00	'
Class A common stock	'	'	'
Capital stock	'	'	'
Common stock, shares authorized (in shares)	500,000,000	500,000,000	'
Common stock, par value (in dollars per share)	$0.00	$0.00	'
Common stock, share issued (in shares)	132,466,452	132,120,854	18,000,000
Common stock, shares outstanding (in shares)	132,466,452	132,120,854	'
Votes per share of common stock	1	'	'
Class B common stock	'	'	'
Capital stock	'	'	'
Common stock, shares authorized (in shares)	200,000,000	200,000,000	'
Common stock, par value (in dollars per share)	$0.00	$0.00	'
Common stock, share issued (in shares)	23,708,639	23,708,639	'
Common stock, shares outstanding (in shares)	23,708,639	23,708,639	'
Votes per share of common stock	10	'	'
Preferred Stock	'	'	'
Capital stock	'	'	'
Preferred stock, shares authorized (in shares)	50,000,000	'	'
Preferred Stock, par value (in dollars per share)	$0.00	'	'

CAPITAL_STOCK_AND_SHAREBASED_C3

CAPITAL STOCK AND SHARE-BASED COMPENSATION - Stock Options Narrative (Details) (USD $)	6 Months Ended
	Jun. 26, 2014	Jun. 27, 2013	Jun. 26, 2014	Jun. 27, 2013	Jun. 26, 2014	9-May-12
			Stock options	Stock options	Incentive Plan	Incentive Plan
					Class A common stock	Class A common stock
Share-Based Compensation	'	'	'	'	'	'
Number of shares authorized under the awards	'	'	'	'	'	5,000,000
Number of shares available for grant	'	'	'	'	4,618,983	'
Excess tax benefits from share-based payment arrangements	'	'	$100,000	$100,000	'	'
Proceeds from stock option exercises	100,000	1,000,000	100,000	1,000,000	'	'
Actual income tax benefit realized from exercise of stock options	'	'	$100,000	$100,000	'	'

CAPITAL_STOCK_AND_SHAREBASED_C4

CAPITAL STOCK AND SHARE-BASED COMPENSATION - Stock Option Activity (Details) (Stock options, USD $)	6 Months Ended	12 Months Ended
	Jun. 26, 2014	Dec. 26, 2013
Stock options	'	'
Number of Shares (in shares)	'	'
Outstanding options at beginning of period	3,900	'
Granted during the period	'	'
Exercised during the period	-3,900	'
Forfeited during the period	0	'
Outstanding options at end of period	0	3,900
Exercisable options at end of period	0	'
Weighted Average Exercise Price (in dollars per share)	'	'
Outstanding options at beginning of period	$13.72	'
Granted during the period	'	'
Exercised during the period	$13.72	'
Forfeited during the period	$0	'
Outstanding options at end of period	$0	$13.72
Exercisable options at end of period	$0	'
Weighted Average Contract Life (Yrs.)	'	'
Outstanding options at beginning of period	'0 years	'5 months 27 days
Outstanding options at end of period	'0 years	'5 months 27 days
Exercisable options at end of period	'0 years	'

CAPITAL_STOCK_AND_SHAREBASED_C5

CAPITAL STOCK AND SHARE-BASED COMPENSATION - Restricted Stock Narrative (Details) (Restricted stock awards, USD $)	3 Months Ended		6 Months Ended				6 Months Ended
In Millions, except Share data, unless otherwise specified	Jun. 26, 2014	Jun. 27, 2013	Jun. 26, 2014	Jun. 27, 2013	Jun. 26, 2014	Jan. 08, 2014	Jun. 26, 2014	Jun. 26, 2014	Jun. 26, 2014
			dividend	dividend	Maximum	Class A common stock	Officers and key employees	Officers and key employees	Directors
						Minimum	Class A common stock	2009 Performance Agreement	Class A common stock
								Class A common stock
Share-Based Compensation	'	'	'	'	'	'	'	'	'
Granted during the period (in shares)	'	'	227,447	'	'	'	'	227,447	'
Period over which performance goals must be met to qualify for the award, from the anniversary of the grant date (as a percent)	'	'	'	'	'	'	'	25.00%	100.00%
Vesting period (in years)	'	'	'	'	'	'	'4 years	'	'1 year
Closing price of common stock (in dollars per share)	'	'	'	'	'	$19.08	'	'	'
Assumed forfeiture rate (as a percent)	'	'	'	'	4.00%	'	'	'	'
Restricted stock withheld (in shares)	'	'	194,473	'	'	'	'	'	'
Cost of restricted stock withheld	'	'	$3.80	'	'	'	'	'	'
Vested during the period (in shares)	'	'	576,157	'	'	'	'	'	'
Conversion of performance shares during the period (in shares)	'	'	330,750	'	'	'	'	'	'
Period over which performance goals must be met to qualify for the award, from the anniversary of the grant date	'	'	'one year anniversary	'	'	'	'	'	'
Recognized share-based compensation	1	1.3	2	2.5	'	'	'	'	'
Unrecognized share-based compensation	6.1	'	6.1	'	'	'	'	'	'
Number of dividends	'	'	2	2	'	'	'	'	'
Cash dividends (in dollars per share)	'	'	$0.22	$0.21	'	'	'	'	'
Cash dividends	'	'	$0.40	$0.50	'	'	'	'	'

CAPITAL_STOCK_AND_SHAREBASED_C6

CAPITAL STOCK AND SHARE-BASED COMPENSATION - Restricted Stock Activity (Details) (Restricted stock awards)	6 Months Ended
	Jun. 26, 2014
Restricted stock awards	'
Share activity (in shares)	'
Unvested at beginning of period	927,261
Granted during the period	227,447
Vested during the period	-576,157
Forfeited during the period	-22,026
Conversion of performance shares during the period	330,750
Unvested at end of period	887,275

CAPITAL_STOCK_AND_SHAREBASED_C7

CAPITAL STOCK AND SHARE-BASED COMPENSATION - Performance Share Units Narrative (Details) (Performance Share Units, USD $)	0 Months Ended	3 Months Ended		6 Months Ended				6 Months Ended
In Millions, except Share data, unless otherwise specified	Jan. 12, 2014	Jun. 26, 2014	Jun. 27, 2013	Jun. 26, 2014	Jun. 27, 2013	Jun. 26, 2014	Jan. 09, 2013	Jun. 26, 2014	Jun. 26, 2014	Jun. 26, 2014	Jun. 26, 2014
						Maximum	Class A common stock	2009 Performance Agreement	Officers and key employees	Officers and key employees	Officers and key employees
										2009 Performance Agreement	2009 Performance Agreement
										Class A common stock	Class A common stock
										Minimum	Maximum
Stock-based compensation activity	'	'	'	'	'	'	'	'	'	'	'
Granted during the period	'	'	'	226,471	'	'	'	'	226,471	'	'
Percentage of target numbers of common stock	'	'	'	'	'	'	'	'	'	0.00%	150.00%
Period over which performance goals must be met to qualify for the award, from the anniversary of the grant date	'	'	'	'fourth anniversary	'	'	'	'third anniversary	'	'	'
Closing price of common stock (in dollars per share)	'	'	'	'	'	'	$19.08	'	'	'	'
Assumed forfeiture rate (as a percent)	'	'	'	'	'	8.00%	'	'	'	'	'
Recognized share-based compensation	'	$1.30	$1.20	$2.20	$2.30	'	'	'	'	'	'
Unrecognized share-based compensation	'	7.8	'	7.8	'	'	'	'	'	'	'
Conversion of performance shares during the period (in shares)	330,750	'	'	330,750	'	'	'	'	'	'	'
Cash dividends (in dollars per share)	'	'	'	$3.52	'	'	'	'	'	'	'
Cash dividends	'	'	'	$1.20	'	'	'	'	'	'	'
Contingent shares issuable (in shares)	'	'	'	400,000	'	'	'	'	'	'	'

CAPITAL_STOCK_AND_SHAREBASED_C8

CAPITAL STOCK AND SHARE-BASED COMPENSATION - Performance Share Units Activity (Details) (Performance Share Units)	0 Months Ended	6 Months Ended
	Jan. 12, 2014	Jun. 26, 2014
Performance Share Units	'	'
Share activity (in shares)	'	'
Unvested at beginning of period	'	940,767
Granted during the period	'	226,471
Cancelled/forfeited during the period	'	-22,415
Conversion to restricted shares during the period	-330,750	-330,750
Unvested at end of period	'	814,073

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	Jun. 26, 2014	Dec. 09, 2010
In Millions, unless otherwise specified		Matters related to the Americans with Disabilities Act
Litigation and disputes	'	'
Reserve for litigation proceedings	$2.80	'
Renewed consent decree period (in years)	'	'3 years

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (Anschutz affiliates, USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 26, 2014	Jun. 27, 2013	Jun. 26, 2014	Jun. 27, 2013
Related party transactions	'	'	'	'
Rent, management fees and other revenue from related party	$0.10	$0.20	$0.20	$0.30
Regal Cinemas Corporation ("Regal Cinemas") | Less than	'	'	'	'
Related party transactions	'	'	'	'
Advertising, monitoring services and other expenses	0.1	0.1	0.1	0.1
Rent, management fees and other revenue from related party	$0.10	$0.10	$0.10	$0.10

EARNINGS_PER_SHARE_Details

EARNINGS PER SHARE (Details) (USD $)	3 Months Ended		6 Months Ended
In Millions, except Share data in Thousands, unless otherwise specified	Jun. 26, 2014	Jun. 27, 2013	Jun. 26, 2014	Jun. 27, 2013
Numerator:	'	'	'	'
Allocation of undistributed earnings for basic computation	$33.80	$36.10	$32.60	$58.60
Denominator:	'	'	'	'
Weighted average common shares outstanding (in thousands) (in shares)	155,287	154,784	155,285	154,754
Basic earnings per share (in dollars per share)	$0.22	$0.23	$0.21	$0.38
Numerator:	'	'	'	'
Allocation of undistributed earnings for basic computation	33.8	36.1	32.6	58.6
Denominator:	'	'	'	'
Weighted average common shares outstanding (in thousands) (in shares)	155,287	154,784	155,285	154,754
Weighted average effect of dilutive securities (in thousands) (in shares)	'	'	'	'
Number of shares used in per share computations (in thousands)	156,217	155,628	156,196	155,581
Diluted earnings per share	$0.22	$0.23	$0.21	$0.38
Class A common stock	'	'	'	'
Numerator:	'	'	'	'
Allocation of undistributed earnings for basic computation	28.6	30.6	27.6	49.6
Denominator:	'	'	'	'
Weighted average common shares outstanding (in thousands) (in shares)	131,578	131,075	131,576	131,045
Basic earnings per share (in dollars per share)	$0.22	$0.23	$0.21	$0.38
Numerator:	'	'	'	'
Allocation of undistributed earnings for basic computation	28.6	30.6	27.6	49.6
Reallocation of undistributed earnings as a result of conversion of Class B to Class A shares	5.2	5.5	5	9
Reallocation of undistributed earnings to Class B shares for effect of other dilutive securities	0	0	0	0
Allocation of undistributed earnings	33.8	36.1	32.6	58.6
Denominator:	'	'	'	'
Weighted average common shares outstanding (in thousands) (in shares)	131,578	131,075	131,576	131,045
Weighted average effect of dilutive securities (in thousands) (in shares)	'	'	'	'
Conversion of Class B to Class A common shares outstanding	23,709	23,709	23,709	23,709
Stock options	0	4	1	4
Restricted stock and performance shares	930	840	910	823
Number of shares used in per share computations (in thousands)	156,217	155,628	156,196	155,581
Diluted earnings per share	$0.22	$0.23	$0.21	$0.38
Class B common stock	'	'	'	'
Numerator:	'	'	'	'
Allocation of undistributed earnings for basic computation	5.2	5.5	5	9
Denominator:	'	'	'	'
Weighted average common shares outstanding (in thousands) (in shares)	23,709	23,709	23,709	23,709
Basic earnings per share (in dollars per share)	$0.22	$0.23	$0.21	$0.38
Numerator:	'	'	'	'
Allocation of undistributed earnings for basic computation	5.2	5.5	5	9
Reallocation of undistributed earnings as a result of conversion of Class B to Class A shares	0	0	0	0
Reallocation of undistributed earnings to Class B shares for effect of other dilutive securities	0	0	0	0
Allocation of undistributed earnings	$5.20	$5.50	$5	$9
Denominator:	'	'	'	'
Weighted average common shares outstanding (in thousands) (in shares)	23,709	23,709	23,709	23,709
Weighted average effect of dilutive securities (in thousands) (in shares)	'	'	'	'
Conversion of Class B to Class A common shares outstanding	0	0	0	0
Stock options	0	0	0	0
Restricted stock and performance shares	0	0	0	0
Number of shares used in per share computations (in thousands)	23,709	23,709	23,709	23,709
Diluted earnings per share	$0.22	$0.23	$0.21	$0.38

FAIR_VALUE_OF_FINANCIAL_INSTRU2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) (USD $)

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

12 Months Ended

In Millions, except Share data, unless otherwise specified

Jun. 26, 2014

Jun. 27, 2013

Jun. 26, 2014

Jun. 27, 2013

Jun. 26, 2014

Jun. 27, 2013

Dec. 26, 2013

Jun. 27, 2013

Jun. 26, 2014

Dec. 30, 2010

Jun. 26, 2014

Jun. 26, 2014

Jun. 26, 2014

Jun. 26, 2014

Jun. 26, 2014

Jun. 27, 2013

Jun. 26, 2014

Jun. 27, 2013

Interest Rate Swaps

Interest Rate Swaps

Interest Rate Swaps

Real D Inc

Real D Inc

Real D Inc

Recurring basis

Recurring basis

Recurring basis

Recurring basis

Minimum

Minimum

Maximum

Maximum

Total Carrying Value

Quoted prices in active market (Level 1)

Significant other observable inputs (Level 2)

Significant unobservable inputs (Level 3)

Real D Inc

Real D Inc

Real D Inc

Real D Inc

Assets:

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'

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'

'

'

'

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'

'

'

'

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'

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Equity securities, available-for-sale

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'

'

'

'

'

'

'

$4

'

$4

[1]

$4

[1]

$0

[1]

$0

[1]

'

'

'

'

Total assets at fair value

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'

'

'

'

'

'

'

'

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4

4

0

0

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'

'

'

Liabilities:

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'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest rate swaps

'

'

'

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6

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6.6

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'

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6

[2]

0

[2]

6

[2]

0

[2]

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'

'

'

Total liabilities at fair value

'

'

'

'

'

'

'

'

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6

0

6

0

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'

'

'

Other Non-Current Assets - available-for-sale equity securities

'

'

'

'

'

'

'

'

'

'

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'

'

'

'

'

'

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Number of RealD, Inc. stock options received, vested or exercised during the period (in shares)

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1,222,780

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Investment in equity securities of RealD, Inc. (in shares)

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400,000

500,000

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Publicly traded common stock price (in dollars per share)

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$12.48

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$11.27

$14.61

$12.47

$15.42

Proceeds from sale of available for sale securities

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6

5.9

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5.9

6

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'

'

'

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Gain sale of available-for-sale securities

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'

'

'

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2.6

2

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'

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Decrease in investments

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3

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'

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Change in fair value of available for sale securities, net of tax

-0.3

-0.4

-1.2

-2

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-0.6

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Number of RealD, Inc. stock options remaining

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322,780

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'

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Interest rate swaps

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'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest rate swaps

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'

'

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-6

'

-6.6

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'

'

-6

[2]

0

[2]

-6

[2]

0

[2]

'

'

'

'

Other non-current liabilities

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1.9

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1.6

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'

'

'

'

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'

Accrued expenses

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4.1

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5

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'

'

'

'

'

'

'

'

Accumulated other comprehensive loss

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-3.7

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-4

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'

'

'

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'

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Net gain in other comprehensive loss

-0.5

1.5

-0.7

1.5

0.3

2

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Impairment of long-lived assets

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$3.70

$2.10

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'

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'

'

'

'

'

'

'

'

'

[1]

The Company maintains an investment in RealD,B Inc., an entity specializing in the licensing of 3D technologies. In connection with the RealD,B Inc. motion picture license agreement, the Company received 1,222,780 shares of RealD,B Inc. common stock during fiscal 2010. The fair value of the RealD,B Inc. shares is determined using RealD,B Inc.bs publicly traded common stock price, which falls under LevelB 1 of the valuation hierarchy. The held shares of RealD,B Inc. stock are accounted for as available-for-sale equity securities and recurring fair value adjustments to these shares are recorded to "Other Non-Current Assets" with a corresponding entry to "Accumulated other comprehensive income (loss)" on a quarterly basis. During the quarter ended June 27, 2013, the Company sold 400,000 shares of RealD, Inc. common stock at prices ranging from $14.61 to $15.42 per share. In connection with the sale, the Company received approximately $5.9 million in aggregate net proceeds (after deducting related fees and expenses) and recorded a gain on sale of approximately $2.6 million. During the two quarters ended June 26, 2014, the Company sold a total of 500,000 shares of RealD, Inc. common stock at prices ranging from $11.27 to $12.47 per share. In connection with the sales, the Company received approximately $6.0 million in aggregate net proceeds (after deducting related fees and expenses) and recorded a gain on sale of approximately $2.0 million. During the two quarters ended JuneB 26, 2014, the Company recorded a net decrease to its investment in RealD,B Inc. of approximately $3.0 million and a corresponding net increase to "Accumulated other comprehensive loss, net" of $0.6 million, net of tax. The fair value of the remaining 322,780 RealD, Inc. common shares held as of JuneB 26, 2014 was $4.0 million, based on the publicly traded common stock price of RealD, Inc. as of JuneB 26, 2014 of $12.48 per share.

[2]

The fair value of the Companybs interest rate swaps described in NoteB 4b"Debt Obligations" is based on LevelB 2 inputs, which include observable inputs such as dealer quoted prices for similar assets or liabilities, and represents the estimated amount Regal Cinemas would receive or pay to terminate the agreements taking into consideration various factors, including current interest rates, credit risk and counterparty credit risk. The counterparties to the Companybs interest rate swaps are major financial institutions. The Company evaluates the bond ratings of the financial institutions and believes that credit risk is at an acceptably low level. As of JuneB 26, 2014, the aggregate fair value the Companybs interest rate swaps was determined to be approximately $(6.0) million, which was recorded as components of "Other Non-Current Liabilities" (approximately $1.9 million) and "Accrued expenses" (approximately $4.1 million) with a corresponding amount of $(3.7) million, net of tax, recorded to "Accumulated other comprehensive loss, net." As of DecemberB 26, 2013, the aggregate fair value the Companybs interest rate swaps was determined to be approximately $(6.6) million, which was recorded as components of "Other Non-Current Liabilities" (approximately $1.6 million) and "Accrued expenses" (approximately $5.0 million) with a corresponding amount of $(4.0) million, net of tax, recorded to bAccumulated other comprehensive loss, net.b These interest rate swaps exhibited no ineffectiveness during the quarters and two quarters ended JuneB 26, 2014 and JuneB 27, 2013 and accordingly, the net gain on the swaps of $0.3 million and $2.0 million, respectively, were reported as a component of other comprehensive income for the two quarters ended JuneB 26, 2014 and JuneB 27, 2013.

FAIR_VALUE_OF_FINANCIAL_INSTRU3

FAIR VALUE OF FINANCIAL INSTRUMENTS - Long-term Obligations (Details) (USD $)	Jun. 26, 2014	Mar. 11, 2014	Dec. 26, 2013
In Millions, unless otherwise specified
Aggregate carrying values and fair values of long-term debt	'	'	'
Long term obligations, excluding capital lease obligations, lease financing arrangements and other	2,292.50	'	2,238.50
Regal 5 3/4% Senior Notes Due 2022	'	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'	'
Interest rate on debt (as a percent)	5.75%	5.75%	0.00%
Regal 9 1/8% Senior Notes	'	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'	'
Interest rate on debt (as a percent)	9.13%	'	9.13%
Regal Cinemas 8 5/8% Senior Notes	'	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'	'
Interest rate on debt (as a percent)	8.63%	'	8.63%
Regal 5 3/4% Senior Notes due 2025	'	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'	'
Interest rate on debt (as a percent)	5.75%	'	5.75%
Regal 5 3/4% Senior Notes due 2023	'	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'	'
Interest rate on debt (as a percent)	5.75%	'	5.75%
Reported Value Measurement	'	'	'
Aggregate carrying values and fair values of long-term debt	'	'	'
Long term obligations, excluding capital lease obligations, lease financing arrangements and other	2,248.30	'	2,188.30

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (Subsequent Event, USD $)	0 Months Ended
In Millions, except Per Share data, unless otherwise specified	Jul. 10, 2014	Jul. 24, 2014
	State and Local Jurisdiction	Class A and B common stock
Subsequent Events	'	'
Cash dividends declared, per share	'	$0.22
State tax refund	$17.40	'