Common Equity

9 Months Ended

Sep. 30, 2014

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, 2014	110,943,669
Equity-based compensation plans (Note 10(b))	35,547
Other	(43,536	)
Shares outstanding, September 30, 2014	110,935,680

Dividend Restrictions - As of September 30, 2014, IPL’s amount of retained earnings that were free of dividend restrictions was $553 million. As of September 30, 2014, WPL’s amount of retained earnings that were free of dividend restrictions was $30 million for the remainder of 2014.

Restricted Net Assets of Subsidiaries - As of September 30, 2014, 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 $1.3 billion and $1.7 billion, respectively.

Capital Transactions with Subsidiaries - For the nine months ended September 30, 2014, IPL received capital contributions of $90.0 million from its parent company. For the nine months ended September 30, 2014, IPL and WPL each paid common stock dividends of $105.0 million and $89.1 million, respectively, to its parent company.

Comprehensive Income - For the three and nine months ended September 30, 2014 and 2013, Alliant Energy had no other comprehensive income; therefore, its comprehensive income was equal to its net income and its comprehensive income attributable to Alliant Energy common shareowners was equal to its net income attributable to Alliant Energy common shareowners for such periods. For the three and nine months ended September 30, 2014 and 2013, IPL and WPL had no other comprehensive income; therefore, their comprehensive income was equal to their net income and their comprehensive income available for common stock was equal to their earnings available for common stock for such periods.

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, 2014	110,943,669
Equity-based compensation plans (Note 10(b))	35,547
Other	(43,536	)
Shares outstanding, September 30, 2014	110,935,680

Dividend Restrictions - As of September 30, 2014, IPL’s amount of retained earnings that were free of dividend restrictions was $553 million. As of September 30, 2014, WPL’s amount of retained earnings that were free of dividend restrictions was $30 million for the remainder of 2014.

Restricted Net Assets of Subsidiaries - As of September 30, 2014, 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 $1.3 billion and $1.7 billion, respectively.

Capital Transactions with Subsidiaries - For the nine months ended September 30, 2014, IPL received capital contributions of $90.0 million from its parent company. For the nine months ended September 30, 2014, IPL and WPL each paid common stock dividends of $105.0 million and $89.1 million, respectively, to its parent company.

Comprehensive Income - For the three and nine months ended September 30, 2014 and 2013, Alliant Energy had no other comprehensive income; therefore, its comprehensive income was equal to its net income and its comprehensive income attributable to Alliant Energy common shareowners was equal to its net income attributable to Alliant Energy common shareowners for such periods. For the three and nine months ended September 30, 2014 and 2013, IPL and WPL had no other comprehensive income; therefore, their comprehensive income was equal to their net income and their comprehensive income available for common stock was equal to their earnings available for common stock for such periods.

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, 2014	110,943,669
Equity-based compensation plans (Note 10(b))	35,547
Other	(43,536	)
Shares outstanding, September 30, 2014	110,935,680

Dividend Restrictions - As of September 30, 2014, IPL’s amount of retained earnings that were free of dividend restrictions was $553 million. As of September 30, 2014, WPL’s amount of retained earnings that were free of dividend restrictions was $30 million for the remainder of 2014.

Restricted Net Assets of Subsidiaries - As of September 30, 2014, 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 $1.3 billion and $1.7 billion, respectively.

Capital Transactions with Subsidiaries - For the nine months ended September 30, 2014, IPL received capital contributions of $90.0 million from its parent company. For the nine months ended September 30, 2014, IPL and WPL each paid common stock dividends of $105.0 million and $89.1 million, respectively, to its parent company.

Comprehensive Income - For the three and nine months ended September 30, 2014 and 2013, Alliant Energy had no other comprehensive income; therefore, its comprehensive income was equal to its net income and its comprehensive income attributable to Alliant Energy common shareowners was equal to its net income attributable to Alliant Energy common shareowners for such periods. For the three and nine months ended September 30, 2014 and 2013, IPL and WPL had no other comprehensive income; therefore, their comprehensive income was equal to their net income and their comprehensive income available for common stock was equal to their earnings available for common stock for such periods.