Walt Disney Co. will spend $100 million making films in China and other locations outside the United States. The company will make the investment during the next "two to three years," Disney Chief Financial Officer Tom Staggs said Thursday at an investment conference in London. Disney plans to release The Magic Gourd this month in China, where the film was produced. Chief Executive Officer Robert Iger wants to make more movies and television shows outside the U.S., in local languages and with local actors. The company is already making versions of Disney Channel's High School Musical movie for several markets, including India.