Common Equity

6 Months Ended

Jun. 30, 2015

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, 2015	110,935,680
At-the-market offering program	2,186,617
Shareowner Direct Plan	107,412
Equity-based compensation plans (Note 9(b))	56,378
Other	(22,463	)
Shares outstanding, June 30, 2015	113,263,624

At-the-Market Offering Program - In March 2015, Alliant Energy filed a prospectus supplement under which it may sell up to $150 million of its common stock through an at-the-market offering program. As of June 30, 2015, Alliant Energy issued 2,186,617 shares of common stock through this program and received cash proceeds of $133 million, net of $2 million in fees and commissions. The proceeds from the issuances of common stock were used for general corporate purposes. Alliant Energy currently has no plans to issue any additional common stock through the at-the-market offering program.

Dividend Restrictions - As of June 30, 2015, IPL’s amount of retained earnings that were free of dividend restrictions was $533 million. As of June 30, 2015, WPL’s amount of retained earnings that were free of dividend restrictions was $64 million for the remainder of 2015.

Restricted Net Assets of Subsidiaries - As of June 30, 2015, 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 $1.4 billion and $1.7 billion, respectively.

Capital Transactions with Subsidiaries - For the six months ended June 30, 2015, IPL received capital contributions of $100.0 million from its parent company. For the six months ended June 30, 2015, IPL and WPL each paid common stock dividends of $69.9 million and $63.5 million, respectively, to its parent company.

Comprehensive Income - For the three and six months ended June 30, 2015 and 2014, 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 six months ended June 30, 2015 and 2014, 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, 2015	110,935,680
At-the-market offering program	2,186,617
Shareowner Direct Plan	107,412
Equity-based compensation plans (Note 9(b))	56,378
Other	(22,463	)
Shares outstanding, June 30, 2015	113,263,624

At-the-Market Offering Program - In March 2015, Alliant Energy filed a prospectus supplement under which it may sell up to $150 million of its common stock through an at-the-market offering program. As of June 30, 2015, Alliant Energy issued 2,186,617 shares of common stock through this program and received cash proceeds of $133 million, net of $2 million in fees and commissions. The proceeds from the issuances of common stock were used for general corporate purposes. Alliant Energy currently has no plans to issue any additional common stock through the at-the-market offering program.

Dividend Restrictions - As of June 30, 2015, IPL’s amount of retained earnings that were free of dividend restrictions was $533 million. As of June 30, 2015, WPL’s amount of retained earnings that were free of dividend restrictions was $64 million for the remainder of 2015.

Restricted Net Assets of Subsidiaries - As of June 30, 2015, 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 $1.4 billion and $1.7 billion, respectively.

Capital Transactions with Subsidiaries - For the six months ended June 30, 2015, IPL received capital contributions of $100.0 million from its parent company. For the six months ended June 30, 2015, IPL and WPL each paid common stock dividends of $69.9 million and $63.5 million, respectively, to its parent company.

Comprehensive Income - For the three and six months ended June 30, 2015 and 2014, 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 six months ended June 30, 2015 and 2014, 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, 2015	110,935,680
At-the-market offering program	2,186,617
Shareowner Direct Plan	107,412
Equity-based compensation plans (Note 9(b))	56,378
Other	(22,463	)
Shares outstanding, June 30, 2015	113,263,624

At-the-Market Offering Program - In March 2015, Alliant Energy filed a prospectus supplement under which it may sell up to $150 million of its common stock through an at-the-market offering program. As of June 30, 2015, Alliant Energy issued 2,186,617 shares of common stock through this program and received cash proceeds of $133 million, net of $2 million in fees and commissions. The proceeds from the issuances of common stock were used for general corporate purposes. Alliant Energy currently has no plans to issue any additional common stock through the at-the-market offering program.

Dividend Restrictions - As of June 30, 2015, IPL’s amount of retained earnings that were free of dividend restrictions was $533 million. As of June 30, 2015, WPL’s amount of retained earnings that were free of dividend restrictions was $64 million for the remainder of 2015.

Restricted Net Assets of Subsidiaries - As of June 30, 2015, 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 $1.4 billion and $1.7 billion, respectively.

Capital Transactions with Subsidiaries - For the six months ended June 30, 2015, IPL received capital contributions of $100.0 million from its parent company. For the six months ended June 30, 2015, IPL and WPL each paid common stock dividends of $69.9 million and $63.5 million, respectively, to its parent company.

Comprehensive Income - For the three and six months ended June 30, 2015 and 2014, 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 six months ended June 30, 2015 and 2014, 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.