Equity and Financing Arrangements

3 Months Ended

Mar. 31, 2013

Equity and Financing Arrangements Disclosure [Abstract]

Equity and Financing Arrangements

2.       Equity and Financing Arrangements - MGE Energy.

a.       Common Stock.

MGE Energy purchases stock in the open market for issuance pursuant to its Stock Plan. All MGE Energy common stock issued under the Stock Plan is sold pursuant to a registration statement that has been filed with the SEC and is currently effective.

MGE Energy can issue new shares of its common stock through the Stock Plan. For both the three months ended March 31, 2013 and 2012, MGE Energy did not issue any new shares of common stock under the Stock Plan.

b.       Dilutive Shares Calculation.

MGE Energy does not hold any dilutive securities.