Common Equity

9 Months Ended

Sep. 30, 2013

Common Equity [Line Items]

Common Equity

COMMON EQUITY

Common Share Activity - A summary of Alliant Energy’s common stock activity was as follows:

Shares outstanding, January 1, 2013	110,987,400
Equity-based compensation plans (Note 5(b))	(23,374	)
Other	(20,357	)
Shares outstanding, September 30, 2013	110,943,669

Dividend Restrictions - As of September 30, 2013, IPL’s amount of retained earnings that were free of dividend restrictions was $507 million. As of September 30, 2013, WPL’s amount of retained earnings that were free of dividend restrictions was $32 million for the remainder of 2013.

Restricted Net Assets of Subsidiaries - As of September 30, 2013, 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 $1.2 billion and $1.6 billion, respectively.

Capital Transactions with Subsidiaries - For the nine months ended September 30, 2013, IPL received capital contributions of $90.0 million from its parent company. For the nine months ended September 30, 2013, IPL and WPL each paid common stock dividends of $95.7 million and $87.2 million, respectively, to its parent company.

IPL [Member]

Common Equity [Line Items]

Common Equity

COMMON EQUITY

Common Share Activity - A summary of Alliant Energy’s common stock activity was as follows:

Shares outstanding, January 1, 2013	110,987,400
Equity-based compensation plans (Note 5(b))	(23,374	)
Other	(20,357	)
Shares outstanding, September 30, 2013	110,943,669

Dividend Restrictions - As of September 30, 2013, IPL’s amount of retained earnings that were free of dividend restrictions was $507 million. As of September 30, 2013, WPL’s amount of retained earnings that were free of dividend restrictions was $32 million for the remainder of 2013.

Restricted Net Assets of Subsidiaries - As of September 30, 2013, 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 $1.2 billion and $1.6 billion, respectively.

Capital Transactions with Subsidiaries - For the nine months ended September 30, 2013, IPL received capital contributions of $90.0 million from its parent company. For the nine months ended September 30, 2013, IPL and WPL each paid common stock dividends of $95.7 million and $87.2 million, respectively, to its parent company.

WPL [Member]

Common Equity [Line Items]

Common Equity

COMMON EQUITY

Common Share Activity - A summary of Alliant Energy’s common stock activity was as follows:

Shares outstanding, January 1, 2013	110,987,400
Equity-based compensation plans (Note 5(b))	(23,374	)
Other	(20,357	)
Shares outstanding, September 30, 2013	110,943,669

Dividend Restrictions - As of September 30, 2013, IPL’s amount of retained earnings that were free of dividend restrictions was $507 million. As of September 30, 2013, WPL’s amount of retained earnings that were free of dividend restrictions was $32 million for the remainder of 2013.

Restricted Net Assets of Subsidiaries - As of September 30, 2013, 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 $1.2 billion and $1.6 billion, respectively.

Capital Transactions with Subsidiaries - For the nine months ended September 30, 2013, IPL received capital contributions of $90.0 million from its parent company. For the nine months ended September 30, 2013, IPL and WPL each paid common stock dividends of $95.7 million and $87.2 million, respectively, to its parent company.