Consolidating Financial Information of Guarantors and Issuers (Tables)

6 Months Ended

Jul. 01, 2012

Condensed Consolidated Financial Information [Abstract]

Condensed Consolidating Balance Sheet

CEDAR FAIR, L.P.

CONDENSED CONSOLIDATING BALANCE SHEET

July 1, 2012

(In thousands)

	Cedar Fair L.P. (Parent)		Co-Issuer Subsidiary (Magnum)		Co-Issuer Subsidiary (Cedar Canada)		Guarantor Subsidiaries		Eliminations			Total
ASSETS
Current Assets:
Cash and cash equivalents	$	—	$	—	$	13,974	$	27,476	$	(5,521	)	$	35,929
Receivables	—		71,210		64,931		436,324		(529,512		)	42,953
Inventories	—		4,861		4,663		41,712		—			51,236
Current deferred tax asset	—		6,239		772		3,334		—			10,345
Prepaid advertising	—		10,181		596		5,473		—			16,250
Income tax refundable	—		—		10,083		—		—			10,083
Other current assets	800		2,971		908		4,660		—			9,339
	800		95,462		95,927		518,979		(535,033		)	176,135
Property and Equipment (net)	465,146		1,025		272,511		891,051		—			1,629,733
Investment in Park	476,442		709,219		118,265		26,807		(1,330,733		)	—
Intercompany Note Receivable	—		86,362		—		—		(86,362		)	—
Goodwill	9,061		—		122,960		111,218		—			243,239
Other Intangibles, net	—		—		17,412		22,837		—			40,249
Deferred Tax Asset	—		43,471		—		—		(43,471		)	—
Intercompany Receivable	880,971		1,186,016		1,236,507		—		(3,303,494		)	—
Other Assets	24,678		16,454		9,010		2,400		—			52,542
	$	1,857,098	$	2,138,009	$	1,872,592	$	1,573,292	$	(5,299,093	)	$	2,141,898
LIABILITIES AND PARTNERS’ EQUITY
Current Liabilities:
Accounts payable	$	108,234	$	233,508	$	14,320	$	217,263	$	(535,033	)	$	38,292
Deferred revenue	—		—		19,946		88,521		—			108,467
Accrued interest	481		195		15,353		—		—			16,029
Accrued taxes	7,083		571		59		3,027		—			10,740
Accrued salaries, wages and benefits	1		26,108		2,410		9,190		—			37,709
Self-insurance reserves	—		4,280		1,771		17,147		—			23,198
Other accrued liabilities	953		4,489		935		2,275		—			8,652
	116,752		269,151		54,794		337,423		(535,033		)	243,087
Deferred Tax Liability	—		—		58,162		122,597		(43,471		)	137,288
Derivative Liability	21,090		14,056		—		—		—			35,146
Other Liabilities	—		3,621		—		3,500		—			7,121
Intercompany Note Payable	—		—		—		86,362		(86,362		)	—
Long-Term Debt:
Revolving credit loans	111,000		111,000		111,000		—		(222,000		)	111,000
Term debt	1,140,100		1,140,100		1,140,100		—		(2,280,200		)	1,140,100
Notes	400,647		400,647		400,647		—		(801,294		)	400,647
	1,651,747		1,651,747		1,651,747		—		(3,303,494		)	1,651,747
Equity	67,509		199,434		107,889		1,023,410		(1,330,733		)	67,509
	$	1,857,098	$	2,138,009	$	1,872,592	$	1,573,292	$	(5,299,093	)	$	2,141,898

CEDAR FAIR, L.P.

CONDENSED CONSOLIDATING BALANCE SHEET

December 31, 2011

(In thousands)

	Cedar Fair L.P. (Parent)		Co-Issuer Subsidiary (Magnum)		Co-Issuer Subsidiary (Cedar Canada)		Guarantor Subsidiaries		Eliminations			Total
ASSETS
Current Assets:
Cash and cash equivalents	$	—	$	512	$	31,540	$	3,472	$	—		$	35,524
Receivables	—		62,408		69,285		412,095		(536,177		)	7,611
Inventories	—		1,547		2,703		28,819		—			33,069
Current deferred tax asset	—		6,239		772		3,334		—			10,345
Prepaid advertising	—		453		50		309		—			812
Other current assets	508		13,008		977		7,513		(10,852		)	11,154
	508		84,167		105,327		455,542		(547,029		)	98,515
Property and Equipment (net)	455,579		1,044		266,111		896,758		—			1,619,492
Investment in Park	518,819		661,251		118,385		40,481		(1,338,936		)	—
Intercompany Note Receivable	—		93,845		—		—		(93,845		)	—
Goodwill	9,061		—		123,210		111,219		—			243,490
Other Intangibles, net	—		—		17,448		22,825		—			40,273
Deferred Tax Asset	—		47,646		—		—		(47,646		)	—
Intercompany Receivable	887,344		1,084,112		1,141,302		—		(3,112,758		)	—
Other Assets	27,641		16,158		9,353		1,036		—			54,188
	$	1,898,952	$	1,988,223	$	1,781,136	$	1,527,861	$	(5,140,214	)	$	2,055,958
LIABILITIES AND PARTNERS’ EQUITY
Current Liabilities:
Current maturities of long-term debt	$	15,921	$	15,921	$	15,921	$	—	$	(31,842	)	$	15,921
Accounts payable	175,968		144,868		25,631		202,566		(536,177		)	12,856
Deferred revenue	—		—		2,891		26,703		—			29,594
Accrued interest	198		131		15,433		—		—			15,762
Accrued taxes	3,909		—		7,374		15,577		(10,852		)	16,008
Accrued salaries, wages and benefits	—		26,916		1,076		5,396		—			33,388
Self-insurance reserves	—		3,977		1,711		15,555		—			21,243
Current derivative liability	—		—		50,772		—		—			50,772
Other accrued liabilities	1,247		5,568		252		832		—			7,899
	197,243		197,381		121,061		266,629		(578,871		)	203,443
Deferred Tax Liability	—		—		58,463		122,950		(47,646		)	133,767
Derivative Liability	19,451		12,949		—		—		—			32,400
Other Liabilities	—		4,090		—		—		—			4,090
Intercompany Note Payable	—		—		—		93,845		(93,845		)	—
Long-Term Debt:
Term debt	1,140,179		1,140,179		1,140,179		—		(2,280,358		)	1,140,179
Notes	400,279		400,279		400,279		—		(800,558		)	400,279
	1,540,458		1,540,458		1,540,458		—		(3,080,916		)	1,540,458
Equity	141,800		233,345		61,154		1,044,437		(1,338,936		)	141,800
	$	1,898,952	$	1,988,223	$	1,781,136	$	1,527,861	$	(5,140,214	)	$	2,055,958

CEDAR FAIR, L.P.

CONDENSED CONSOLIDATING BALANCE SHEET

June 26, 2011

(In thousands)

	Cedar Fair L.P. (Parent)		Co-Issuer Subsidiary (Magnum)		Co-Issuer Subsidiary (Cedar Canada)		Guarantor Subsidiaries		Eliminations			Total
ASSETS
Current Assets:
Cash and cash equivalents	$	6,000	$	2,962	$	9,902	$	16,815	$	—		$	35,679
Receivables	584		37,591		73,594		519,644		(603,977		)	27,436
Inventories	—		4,187		4,954		43,123		—			52,264
Current deferred tax asset	—		8,679		779		3,409		—			12,867
Prepaid advertising	—		1,534		781		3,496		—			5,811
Other current assets	574		2,291		3,350		4,723		(2,861		)	8,077
	7,158		57,244		93,360		591,210		(606,838		)	142,134
Property and Equipment (net)	468,308		1,067		272,095		925,482		—			1,666,952
Investment in Park	440,804		607,199		118,428		34,095		(1,200,526		)	—
Intercompany Note Receivable	—		269,500		—		—		(269,500		)	—
Goodwill	9,061		—		127,220		111,219		—			247,500
Other Intangibles, net	—		—		18,016		22,803		—			40,819
Deferred Tax Asset	—		47,300		—		—		(47,300		)	—
Intercompany Receiveable	895,647		1,180,981		1,246,984		—		(3,323,612		)	—
Other Assets	30,285		17,613		9,795		1,213		—			58,906
	$	1,851,263	$	2,180,904	$	1,885,898	$	1,686,022	$	(5,447,776	)	$	2,156,311
LIABILITIES AND PARTNERS’ EQUITY
Current Liabilities:
Current maturities of long-term debt	$	11,800	$	11,800	$	11,800	$	—	$	(23,600	)	$	11,800
Accounts payable	107,705		325,267		9,770		204,475		(603,977		)	43,240
Deferred revenue	—		—		18,955		76,779		—			95,734
Accrued interest	6,497		1,442		15,931		—		—			23,870
Accrued taxes	5,849		243		—		3,472		(2,861		)	6,703
Accrued salaries, wages and benefits	—		20,560		1,641		6,178		—			28,379
Self-insurance reserves	—		3,489		1,689		16,769		—			21,947
Current derivative liability	20,193		—		57,380		—		—			77,573
Other accrued liabilities	2,677		5,808		658		2,918		—			12,061
	154,721		368,609		117,824		310,591		(630,438		)	321,307
Deferred Tax Liability	—		—		62,779		112,724		(47,300		)	128,203
Derivative Liability	10,454		6,296		—		—		—			16,750
Other Liabilities	—		3,963		—		—		—			3,963
Intercompany Note Payable	—		—		—		269,500		(269,500		)	—
Long-Term Debt:
Revolving credit loans	85,000		85,000		85,000		—		(170,000		)	85,000
Term debt	1,165,250		1,165,250		1,165,250		—		(2,330,500		)	1,165,250
Notes	399,756		399,756		399,756		—		(799,512		)	399,756
	1,650,006		1,650,006		1,650,006		—		(3,300,012		)	1,650,006
Equity	36,082		152,030		55,289		993,207		(1,200,526		)	36,082
	$	1,851,263	$	2,180,904	$	1,885,898	$	1,686,022	$	(5,447,776	)	$	2,156,311

Condensed Consolidating Statement of Operations and Other Comprehensive Income (Loss)

CEDAR FAIR, L.P.

CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)

For the Three Months Ended July 1, 2012

(In thousands)

	Cedar Fair L.P. (Parent)			Co-Issuer Subsidiary (Magnum)			Co-Issuer Subsidiary (Cedar Canada)			Guarantor Subsidiaries			Eliminations			Total
Net revenues	$	43,745		$	77,510		$	41,841		$	315,637		$	(121,127	)	$	357,606
Costs and expenses:
Cost of food, merchandise and games revenues	—			—			3,541			28,945			—			32,486
Operating expenses	1,438			52,584			15,935			197,406			(121,127		)	146,236
Selling, general and administrative	1,656			24,525			4,295			14,035			—			44,511
Depreciation and amortization	13,531			9			6,985			27,805			—			48,330
(Gain) on impairment / retirement of fixed assets, net	(861		)	—			(1		)	—			—			(862		)
	15,764			77,118			30,755			268,191			(121,127		)	270,701
Operating income	27,981			392			11,086			47,446			—			86,905
Interest expense (income), net	13,067			8,084			10,598			(1,515		)				30,234
Net effect of swaps	(104		)	(69		)	—			—			—			(173		)
Unrealized / realized foreign currency loss	—			—			9,301			—			—			9,301
Other (income) expense	188			(2,041		)	512			1,341			—			—
(Income) loss from investment in affiliates	(24,215		)	(16,712		)	(6,781		)	(86		)	47,794			—
Income (loss) before taxes	39,045			11,130			(2,544		)	47,706			(47,794		)	47,543
Provision (benefit) for taxes	2,723			(1,876		)	(1,322		)	11,696			—			11,221
Net income (loss)	$	36,322		$	13,006		$	(1,222	)	$	36,010		$	(47,794	)	$	36,322
Other comprehensive income (loss), (net of tax):
Cumulative foreign currency translation adjustment	481			—			481			—			(481		)	481
Unrealized income (loss) on cash flow hedging derivatives	(2,370		)	(775		)	—			—			775			(2,370		)
Other comprehensive income (loss), (net of tax)	(1,889		)	(775		)	481			—			294			(1,889		)
Total Comprehensive Income (Loss)	$	34,433		$	12,231		$	(741	)	$	36,010		$	(47,500	)	$	34,433

CEDAR FAIR, L.P.

CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)

For the Three Months Ended June 26, 2011

(In thousands)

	Cedar Fair L.P. (Parent)			Co-Issuer Subsidiary (Magnum)			Co-Issuer Subsidiary (Cedar Canada)			Guarantor Subsidiaries		Eliminations			Total
Net revenues	$	33,510		$	59,616		$	29,621		$	254,768	$	(93,025	)	$	284,490
Costs and expenses:
Cost of food, merchandise and games revenues	—			—			2,730			24,381		—			27,111
Operating expenses	1,448			44,059			13,945			158,551		(93,025		)	124,978
Selling, general and administrative	3,310			19,155			3,554			11,214		—			37,233
Depreciation and amortization	11,998			12			5,876			25,499		—			43,385
	16,756			63,226			26,105			219,645		(93,025		)	232,707
Operating income (loss)	16,754			(3,610		)	3,516			35,123		—			51,783
Interest expense, net	23,634			2,755			13,376			2,413		—			42,178
Net effect of swaps	(2,017		)	(191		)	776			—		—			(1,432		)
Unrealized / realized foreign currency loss	—			—			3,043			—		—			3,043
Other (income) expense	371			(1,710		)	618			905		—			184
(Income) loss from investment in affiliates	(11,612		)	(7,667		)	(6,440		)	3,275		22,444			—
Income (loss) before taxes	6,378			3,203			(7,857		)	28,530		(22,444		)	7,810
Provision (benefit) for taxes	2,096			(1,196		)	(3,866		)	6,494		—			3,528
Net income (loss)	$	4,282		$	4,399		$	(3,991	)	$	22,036	$	(22,444	)	$	4,282
Other comprehensive income (loss), (net of tax):
Cumulative foreign currency translation adjustment	798			—			798			—		(798		)	798
Unrealized income on cash flow hedging derivatives	(6,474		)	(5,651		)	(51		)	—		5,702			(6,474		)
Other comprehensive income (loss), (net of tax)	(5,676		)	(5,651		)	747			—		4,904			(5,676		)
Total Comprehensive Income (Loss)	$	(1,394	)	$	(1,252	)	$	(3,244	)	$	22,036	$	(17,540	)	$	(1,394	)

CEDAR FAIR, L.P.

CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)

For the Six Months Ended July 1, 2012

(In thousands)

	Cedar Fair L.P. (Parent)			Co-Issuer Subsidiary (Magnum)			Co-Issuer Subsidiary (Cedar Canada)			Guarantor Subsidiaries			Eliminations			Total
Net revenues	$	45,201		$	80,087		$	42,107		$	343,569		$	(125,160	)	$	385,804
Costs and expenses:
Cost of food, merchandise and games revenues	—			—			3,541			33,032			—			36,573
Operating expenses	2,773			73,020			21,592			245,296			(125,160		)	217,521
Selling, general and administrative	2,988			38,221			5,055			16,231			—			62,495
Depreciation and amortization	14,227			18			6,985			31,179			—			52,409
(Gain) loss on impairment / retirement of fixed assets, net	(779		)	—			9			—			—			(770		)
	19,209			111,259			37,182			325,738			(125,160		)	368,228
Operating income (loss)	25,992			(31,172		)	4,925			17,831			—			17,576
Interest expense (income), net	24,225			14,699			21,001			(2,904		)	—			57,021
Net effect of swaps	69			263			(1,475		)	—			—			(1,143		)
Unrealized / realized foreign currency loss	—			—			1,109			—			—			1,109
Other (income) expense	375			(5,076		)	709			3,992			—			—
(Income) loss from investment in affiliates	26,276			6,738			(3,367		)	6,977			(36,624		)	—
Income (loss) before taxes	(24,953		)	(47,796		)	(13,052		)	9,766			36,624			(39,411		)
Provision (benefit) for taxes	4,140			(13,548		)	(3,656		)	2,746			—			(10,318		)
Net income (loss)	$	(29,093	)	$	(34,248	)	$	(9,396	)	$	7,020		$	36,624		$	(29,093	)
Other comprehensive income (loss), (net of tax):
Cumulative foreign currency translation adjustment	(688		)	—			(688		)	—			688			(688		)
Unrealized income (loss) on cash flow hedging derivatives	(2,031		)	(677		)	21			—			656			(2,031		)
Other comprehensive income (loss), (net of tax)	(2,719		)	(677		)	(667		)	—			1,344			(2,719		)
Total Comprehensive Income (Loss)	$	(31,812	)	$	(34,925	)	$	(10,063	)	$	7,020		$	37,968		$	(31,812	)

CEDAR FAIR, L.P.

CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)

For the Six Months Ended June 26, 2011

(In thousands)

	Cedar Fair L.P. (Parent)			Co-Issuer Subsidiary (Magnum)			Co-Issuer Subsidiary (Cedar Canada)			Guarantor Subsidiaries			Eliminations			Total
Net revenues	$	35,567		$	63,269		$	30,484		$	280,774		$	(98,735	)	$	311,359
Costs and expenses:
Cost of food, merchandise and games revenues	—			—			2,730			28,493			—			31,223
Operating expenses	2,923			62,836			19,562			203,520			(98,735		)	190,106
Selling, general and administrative	6,752			33,766			4,477			13,153			—			58,148
Depreciation and amortization	12,667			23			5,876			28,843			—			47,409
Loss on impairment / retirement of fixed assets, net	196			—			—			—			—			196
	22,538			96,625			32,645			274,009			(98,735		)	327,082
Operating income (loss)	13,029			(33,356		)	(2,161		)	6,765			—			(15,723		)
Interest expense, net	46,874			5,310			25,696			5,329			—			83,209
Net effect of swaps	(3,118		)	1,102			2,471			—			—			455
Unrealized / realized foreign currency (gain)	—			—			(3,845		)	—			—			(3,845		)
Other (income) expense	1,547			(3,001		)	1,456			1,171			—			1,173
(Income) loss from investment in affiliates	45,901			22,894			(3,979		)	15,686			(80,502		)	—
Loss before taxes	(78,175		)	(59,661		)	(23,960		)	(15,421		)	80,502			(96,715		)
Provision (benefit) for taxes	2,469			(9,918		)	(7,549		)	(1,073		)	—			(16,071		)
Net loss	$	(80,644	)	$	(49,743	)	$	(16,411	)	$	(14,348	)	$	80,502		$	(80,644	)
Other comprehensive income (loss), (net of tax):
Cumulative foreign currency translation adjustment	(488		)	—			(488		)	—			488			(488		)
Unrealized income on cash flow hedging derivatives	5,590			(5,292		)	7			—			5,285			5,590
Other comprehensive income (loss), (net of tax)	5,102			(5,292		)	(481		)	—			5,773			5,102
Total Comprehensive (Loss)	$	(75,542	)	$	(55,035	)	$	(16,892	)	$	(14,348	)	$	86,275		$	(75,542	)

CEDAR FAIR, L.P.

CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)

For the Twelve Months Ended July 1, 2012

(In thousands)

	Cedar Fair L.P. (Parent)			Co-Issuer Subsidiary (Magnum)			Co-Issuer Subsidiary (Cedar Canada)			Guarantor Subsidiaries			Eliminations			Total
Net revenues	$	150,783		$	267,882		$	138,595		$	963,915		$	(418,258	)	$	1,102,917
Costs and expenses:
Cost of food, merchandise and games revenues	—			—			10,743			86,664			—			97,407
Operating expenses	5,341			175,593			47,795			647,795			(418,258		)	458,266
Selling, general and administrative	6,309			88,725			11,892			37,847			—			144,773
Depreciation and amortization	38,843			42			17,976			73,976			—			130,837
(Gain) loss on impairment / retirement of fixed assets, net	15			—			(52		)	1,636			—			1,599
	50,508			264,360			88,354			847,918			(418,258		)	832,882
Operating income	100,275			3,522			50,241			115,997			—			270,035
Interest expense, net	61,742			24,419			48,119			(3,440		)	—			130,840
Net effect of swaps	(9,027		)	(121		)	(5,569		)	—			—			(14,717		)
Unrealized / realized foreign currency loss	—			—			14,863			—			—			14,863
Other (income) expense	533			(9,873		)	1,602			7,520			—			(218		)
(Income) loss from investment in affiliates	(85,326		)	(33,610		)	(10,016		)	2,608			126,344			—
Income before taxes	132,353			22,707			1,242			109,309			(126,344		)	139,267
Provision (benefit) for taxes	10,056			(26,630		)	7,042			26,502			—			16,970
Net income (loss)	$	122,297		$	49,337		$	(5,800	)	$	82,807		$	(126,344	)	$	122,297
Other comprehensive income (loss), (net of tax):
Cumulative foreign currency translation adjustment	733			—			733			—			(733		)	733
Unrealized income (loss) on cash flow hedging derivatives	(3,854		)	(4,884		)	21			—			4,863			(3,854		)
Other comprehensive income (loss), (net of tax)	(3,121		)	(4,884		)	754			—			4,130			(3,121		)
Total Comprehensive Income (Loss)	$	119,176		$	44,453		$	(5,046	)	$	82,807		$	(122,214	)	$	119,176

CEDAR FAIR, L.P.

CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)

For the Twelve Months Ended June 26, 2011

(In thousands)

	Cedar Fair L.P. (Parent)			Co-Issuer Subsidiary (Magnum)			Co-Issuer Subsidiary (Cedar Canada)			Guarantor Subsidiaries		Eliminations			Total
Net revenues	$	136,326		$	244,989		$	116,401		$	869,255	$	(380,923	)	$	986,048
Costs and expenses:
Cost of food, merchandise and games revenues	—			—			9,046			78,565		—			87,611
Operating expenses	5,758			164,588			44,240			584,154		(380,923		)	417,817
Selling, general and administrative	6,970			77,897			11,027			33,763		—			129,657
Depreciation and amortization	36,408			95			16,378			74,627		—			127,508
Loss on impairment of goodwill and other intangibles	—			—			—			903		—			903
Loss on impairment / retirement of fixed assets, net	928			—			20			62,000		—			62,948
	50,064			242,580			80,711			834,012		(380,923		)	826,444
Operating income	86,262			2,409			35,690			35,243		—			159,604
Interest expense, net	99,472			19,581			48,174			2,752		—			169,979
Net effect of swaps	(552		)	1,102			8,490			—		—			9,040
Loss on early extinguishment of debt	24,831			—			10,458			—		—			35,289
Unrealized / realized foreign currency (gain)	—			(3,079		)	(21,325		)	—		—			(24,404		)
Other (income) expense	1,922			(5,871		)	2,751			2,371		—			1,173
(Income) loss from investment in affiliates	21,513			18,914			(1,518		)	16,798		(55,707		)	—
Income (loss) before taxes	(60,924		)	(28,238		)	(11,340		)	13,322		55,707			(31,473		)
Provision for taxes	7,967			23,331			4,835			1,285		—			37,418
Net income (loss)	$	(68,891	)	$	(51,569	)	$	(16,175	)	$	12,037	$	55,707		$	(68,891	)
Other comprehensive income (loss), (net of tax):
Cumulative foreign currency translation adjustment	(7,567		)	—			(7,567		)	—		7,567			(7,567		)
Unrealized income on cash flow hedging derivatives	40,528			(3,376		)	6,742			—		(3,366		)	40,528
Other comprehensive income (loss), (net of tax)	32,961			(3,376		)	(825		)	—		4,201			32,961
Total Comprehensive Income (Loss)	$	(35,930	)	$	(54,945	)	$	(17,000	)	$	12,037	$	59,908		$	(35,930	)

Condensed Consolidating Statement of Cash Flows

CEDAR FAIR, L.P.

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS

For the Six Months Ended July 1, 2012

(In thousands)

	Cedar Fair L.P. (Parent)			Co-Issuer Subsidiary (Magnum)			Co-Issuer Subsidiary (Cedar Canada)			Guarantor Subsidiaries			Eliminations			Total
NET CASH FROM (FOR) OPERATING ACTIVITIES	$	(75,820	)	$	47,048		$	(12,898	)	$	44,464		$	61,811		$	64,605
CASH FLOWS FROM (FOR) INVESTING ACTIVITIES
Investment in joint ventures and affiliates	41,622			11,793			(241		)	14,158			(67,332		)	—
Sale of other assets	1,173			—			—			—			—			1,173
Capital expenditures	(24,266		)	—			(13,478		)	(27,136		)	—			(64,880		)
Net cash from (for) investing activities	18,529			11,793			(13,719		)	(12,978		)	(67,332		)	(63,707		)
CASH FLOWS FROM (FOR) FINANCING ACTIVITIES
Net borrowings on revolving credit loans	111,000			—			—			—			—			111,000
Derivative settlement	—			—			(50,450		)	—			—			(50,450		)
Term debt payments, including early termination penalties	(9,259		)	(6,536		)	(205		)	—			—			(16,000		)
Intercompany (payments) receipts	—			7,482			—			(7,482		)	—			—
Distributions (paid) received	(44,450		)	92			—			—			—			(44,358		)
Capital (contribution) infusion	—			(60,000		)	60,000			—			—			—
Exercise of limited partnership unit options	—			47			—			—			—			47
Excess tax benefit from unit-based compensation expense	—			(438		)	—			—			—			(438		)
Net cash from (for) financing activities	57,291			(59,353		)	9,345			(7,482		)	—			(199		)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	—			—			(294		)	—			—			(294		)
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the period	—			(512		)	(17,566		)	24,004			(5,521		)	405
Balance, beginning of period	—			512			31,540			3,472			—			35,524
Balance, end of period	$	—		$	—		$	13,974		$	27,476		$	(5,521	)	$	35,929

CEDAR FAIR, L.P.

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS

For the Six Months Ended June 26, 2011

(In thousands)

	Cedar Fair L.P. (Parent)			Co-Issuer Subsidiary (Magnum)			Co-Issuer Subsidiary (Cedar Canada)			Guarantor Subsidiaries			Eliminations			Total
NET CASH FROM (FOR) OPERATING ACTIVITIES	$	(77,878	)	$	(33,953	)	$	11,033		$	4,911		$	121,750		$	25,863
CASH FLOWS FROM (FOR) INVESTING ACTIVITIES
Investment in joint ventures and affiliates	61,587			34,906			(1,312		)	26,569			(121,750		)	—
Capital expenditures	(29,264		)	—			(7,083		)	(15,338		)	—			(51,685		)
Net cash from (for) investing activities	32,323			34,906			(8,395		)	11,231			(121,750		)	(51,685		)
CASH FLOWS FROM (FOR) FINANCING ACTIVITIES
Net borrowings on revolving credit loans	61,800			—			—			—			—			61,800
Term debt borrowings	13,246			9,358			334			—			—			22,938
Term debt payments, including early termination penalties	(1,707		)	(1,205		)	(38		)	—			—			(2,950		)
Intercompany (payments) receipts	—			688			—			(688		)	—			—
Distributions (paid) received	(10,001		)	39			—			—			—			(9,962		)
Payment of debt issuance costs	(11,783		)	(8,332		)	(373		)	—			—			(20,488		)
Net cash from (for) financing activities	51,555			548			(77		)	(688		)	—			51,338
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	—			—			398			—			—			398
CASH AND CASH EQUIVALENTS
Net increase for the period	6,000			1,501			2,959			15,454			—			25,914
Balance, beginning of period	—			1,461			6,943			1,361			—			9,765
Balance, end of period	$	6,000		$	2,962		$	9,902		$	16,815		$	—		$	35,679

CEDAR FAIR, L.P.

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS

For the Twelve Months Ended July 1, 2012

(In thousands)

	Cedar Fair L.P. (Parent)			Co-Issuer Subsidiary (Magnum)			Co-Issuer Subsidiary (Cedar Canada)			Guarantor Subsidiaries			Eliminations			Total
NET CASH FROM (FOR) OPERATING ACTIVITIES	$	152,063		$	(68,520	)	$	27,791		$	226,860		$	(81,279	)	$	256,915
CASH FLOWS FROM (FOR) INVESTING ACTIVITIES
Investment in joint ventures and affiliates	(36,990		)	(42,370		)	(4,038		)	7,640			75,758			—
Sale of other assets	1,173			—			—			—			—			1,173
Capital expenditures	(36,852		)	—			(25,832		)	(40,701		)	—			(103,385		)
Net cash for investing activities	(72,669		)	(42,370		)	(29,870		)	(33,061		)	75,758			(102,212		)
CASH FLOWS FROM (FOR) FINANCING ACTIVITIES
Net borrowings on revolving credit loans	26,000			—			—			—			—			26,000
Intercompany term debt (payments) receipts	—			183,138			—			(183,138		)	—			—
Derivative settlement	—			—			(50,450		)	—			—			(50,450		)
Term debt payments, including early termination penalties	(21,383		)	(15,094		)	(473		)	—			—			(36,950		)
Distributions (paid) received	(90,011		)	269			—			—			—			(89,742		)
Capital (contribution) infusion	—			(60,000		)	60,000			—			—			—
Exercise of limited partnership unit options	—			53			—			—			—			53
Payment of debt issuance costs	—			—			(723		)	—			—			(723		)
Excess tax benefit from unit-based compensation expense	—			(438		)	—			—			—			(438		)
Net cash from (for) financing activities	(85,394		)	107,928			8,354			(183,138		)	—			(152,250		)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	—			—			(2,203		)	—			—			(2,203		)
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the period	(6,000		)	(2,962		)	4,072			10,661			(5,521		)	250
Balance, beginning of period	6,000			2,962			9,902			16,815			—			35,679
Balance, end of period	$	—		$	—		$	13,974		$	27,476		$	(5,521	)	$	35,929

CEDAR FAIR, L.P.

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS

For the Twelve Months Ended June 26, 2011

(In thousands)

	Cedar Fair L.P. (Parent)			Co-Issuer Subsidiary (Magnum)			Co-Issuer Subsidiary (Cedar Canada)			Guarantor Subsidiaries			Eliminations			Total
NET CASH FROM (FOR) OPERATING ACTIVITIES	$	67,360		$	(64,269	)	$	9,335		$	(1,945	)	$	199,141		$	209,622
CASH FLOWS FROM (FOR) INVESTING ACTIVITIES
Investment in joint ventures and affiliates	65,266			221,687			(114,484		)	26,672			(199,141		)	—
Capital expenditures	(38,113		)	—			(10,278		)	(21,739		)	—			(70,130		)
Net cash from (for) investing activities	27,153			221,687			(124,762		)	4,933			(199,141		)	(70,130		)
CASH FLOWS FROM (FOR) FINANCING ACTIVITIES
Net borrowings (payments) on revolving credit loans	(112,000		)	—			—			—			—			(112,000		)
Term debt borrowings	693,247			489,357			15,334			—			—			1,197,938
Note borrowings	—			—			399,383			—			—			399,383
Intercompany term debt (payments) receipts	697,813			(695,063		)	—			(2,750		)	—			—
Term debt payments, including early termination penalties	(1,309,822		)	(8,532		)	(207,600		)	—			—			(1,525,954		)
Distributions (paid) received	(23,892		)	96			—			—			—			(23,796		)
Return of capital	—			75,247			(75,247		)	—			—			—
Exercise of limited partnership unit options	—			7			—			—			—			7
Payment of debt issuance costs	(33,859		)	(19,608		)	(10,287		)	—			—			(63,754		)
Net cash from (for) financing activities	(88,513		)	(158,496		)	121,583			(2,750		)	—			(128,176		)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	—			—			433			—			—			433
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the period	6,000			(1,078		)	6,589			238			—			11,749
Balance, beginning of period	—			4,040			3,313			16,577			—			23,930
Balance, end of period	$	6,000		$	2,962		$	9,902		$	16,815		$	—		$	35,679