Common Equity

9 Months Ended

Sep. 30, 2012

Common Equity [Line Items]

Common Equity

COMMON EQUITY

Common Share Activity - A summary of Alliant Energy’s common stock activity during the nine months ended September 30, 2012 was as follows:

Shares outstanding, January 1	111,018,821
Equity incentive plans (Note 5(b))	20,195
Other (a)	(51,616	)
Shares outstanding, September 30	110,987,400

(a) Includes shares transferred from employees to Alliant Energy to satisfy tax withholding requirements in connection with the vesting of certain restricted stock under the equity incentive plans.

Dividend Restrictions - As of September 30, 2012, IPL’s amount of retained earnings that were free of dividend restrictions was $375 million. As of September 30, 2012, WPL’s amount of retained earnings that were free of dividend restrictions was $209 million.

Restricted Net Assets of Subsidiaries - As of September 30, 2012, the amount of net assets of IPL and WPL that were not available to be transferred to their parent company, Alliant Energy, in the form of loans, advances or cash dividends without the consent of IPL’s and WPL’s regulatory authorities was $1.1 billion and $1.3 billion, respectively.

Capital Transactions with Subsidiaries - For the nine months ended September 30, 2012, IPL received capital contributions of $80.0 million from its parent company. For the nine months ended September 30, 2012, IPL and WPL paid common stock dividends of $91.6 million and $84.1 million, respectively, to their parent company.

IPL [Member]

Common Equity [Line Items]

Common Equity

COMMON EQUITY

Common Share Activity - A summary of Alliant Energy’s common stock activity during the nine months ended September 30, 2012 was as follows:

Shares outstanding, January 1	111,018,821
Equity incentive plans (Note 5(b))	20,195
Other (a)	(51,616	)
Shares outstanding, September 30	110,987,400

(a) Includes shares transferred from employees to Alliant Energy to satisfy tax withholding requirements in connection with the vesting of certain restricted stock under the equity incentive plans.

Dividend Restrictions - As of September 30, 2012, IPL’s amount of retained earnings that were free of dividend restrictions was $375 million. As of September 30, 2012, WPL’s amount of retained earnings that were free of dividend restrictions was $209 million.

Restricted Net Assets of Subsidiaries - As of September 30, 2012, the amount of net assets of IPL and WPL that were not available to be transferred to their parent company, Alliant Energy, in the form of loans, advances or cash dividends without the consent of IPL’s and WPL’s regulatory authorities was $1.1 billion and $1.3 billion, respectively.

Capital Transactions with Subsidiaries - For the nine months ended September 30, 2012, IPL received capital contributions of $80.0 million from its parent company. For the nine months ended September 30, 2012, IPL and WPL paid common stock dividends of $91.6 million and $84.1 million, respectively, to their parent company.

WPL [Member]

Common Equity [Line Items]

Common Equity

COMMON EQUITY

Common Share Activity - A summary of Alliant Energy’s common stock activity during the nine months ended September 30, 2012 was as follows:

Shares outstanding, January 1	111,018,821
Equity incentive plans (Note 5(b))	20,195
Other (a)	(51,616	)
Shares outstanding, September 30	110,987,400

(a) Includes shares transferred from employees to Alliant Energy to satisfy tax withholding requirements in connection with the vesting of certain restricted stock under the equity incentive plans.

Dividend Restrictions - As of September 30, 2012, IPL’s amount of retained earnings that were free of dividend restrictions was $375 million. As of September 30, 2012, WPL’s amount of retained earnings that were free of dividend restrictions was $209 million.

Restricted Net Assets of Subsidiaries - As of September 30, 2012, the amount of net assets of IPL and WPL that were not available to be transferred to their parent company, Alliant Energy, in the form of loans, advances or cash dividends without the consent of IPL’s and WPL’s regulatory authorities was $1.1 billion and $1.3 billion, respectively.

Capital Transactions with Subsidiaries - For the nine months ended September 30, 2012, IPL received capital contributions of $80.0 million from its parent company. For the nine months ended September 30, 2012, IPL and WPL paid common stock dividends of $91.6 million and $84.1 million, respectively, to their parent company.