COMMON EQUITY

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



Shares outstanding, January 1, 2018	231,348,646
Shareowner Direct Plan issuances	166,527
Equity-based compensation plans (Note 10(b))	5,078
Other	(38,423	)
Shares outstanding, March 31, 2018	231,481,828

Dividend Restrictions - As of March 31, 2018, IPL’s amount of retained earnings that were free of dividend restrictions was $683 million. As of March 31, 2018, WPL’s amount of retained earnings that were free of dividend restrictions was $105 million for the remainder of 2018.

Restricted Net Assets of Subsidiaries - As of March 31, 2018, the amount of IPL’s and WPL’s net assets 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 $1.8 billion and $1.8 billion, respectively.

Comprehensive Income - For the three months ended March 31, 2018 and 2017, 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 months ended March 31, 2018 and 2017, 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.

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, 2018	231,348,646
Shareowner Direct Plan issuances	166,527
Equity-based compensation plans (Note 10(b))	5,078
Other	(38,423	)
Shares outstanding, March 31, 2018	231,481,828

Dividend Restrictions - As of March 31, 2018, IPL’s amount of retained earnings that were free of dividend restrictions was $683 million. As of March 31, 2018, WPL’s amount of retained earnings that were free of dividend restrictions was $105 million for the remainder of 2018.

Restricted Net Assets of Subsidiaries - As of March 31, 2018, the amount of IPL’s and WPL’s net assets 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 $1.8 billion and $1.8 billion, respectively.

Comprehensive Income - For the three months ended March 31, 2018 and 2017, 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 months ended March 31, 2018 and 2017, 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.