Common Equity

12 Months Ended

Dec. 31, 2013

Common Equity

COMMON EQUITY (Entergy Corporation, Entergy Arkansas, Entergy Gulf States Louisiana, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Common Stock

Common stock and treasury stock shares activity for Entergy for 2013, 2012, and 2011 is as follows:

	2013			2012			2011
	Common Shares Issued	Treasury Shares		Common Shares Issued	Treasury Shares		Common Shares Issued	Treasury Shares
Beginning Balance, January 1	254,752,788	76,945,239		254,752,788	78,396,988		254,752,788	76,006,920
Repurchases	—	—		—	—		—	3,475,000
Issuances:
Employee Stock-Based   Compensation Plans	—	(557,734	)	—	(1,446,305	)	—	(1,079,008	)
Directors’ Plan	—	(5,569	)	—	(5,444	)	—	(5,924	)
Ending Balance, December 31	254,752,788	76,381,936		254,752,788	76,945,239		254,752,788	78,396,988

Entergy Corporation reissues treasury shares to meet the requirements of the Stock Plan for Outside Directors (Directors’ Plan), two Equity Ownership Plans of Entergy Corporation and Subsidiaries, the Equity Awards Plan of Entergy Corporation and Subsidiaries, and certain other stock benefit plans.  The Directors’ Plan awards to non-employee directors a portion of their compensation in the form of a fixed dollar value of shares of Entergy Corporation common stock.

In October 2010 the Board granted authority for a $500 million share repurchase program.  As of December 31, 2013, $350 million of authority remains under the $500 million share repurchase program.

Dividends declared per common share were $3.32 in 2013, 2012, and 2011.

Retained Earnings and Dividend Restrictions

Provisions within the articles of incorporation or pertinent indentures and various other agreements relating to the long-term debt and preferred stock of certain of Entergy Corporation’s subsidiaries could restrict the payment of cash dividends or other distributions on their common and preferred equity.  As of December 31, 2013, under provisions in their mortgage indentures, Entergy Arkansas and Entergy Mississippi had retained earnings unavailable for distribution to Entergy Corporation of $394.9 million and $68.5 million, respectively.  Entergy Corporation received dividend payments from subsidiaries totaling $702 million in 2013, $439 million in 2012, and $595 million in 2011.

Comprehensive Income

Accumulated other comprehensive loss is included in the equity section of the balance sheets of Entergy, Entergy Gulf States Louisiana, and Entergy Louisiana. The following table presents changes in accumulated other comprehensive loss for Entergy for the year ended December 31, 2013 by component:

	Cash flow hedges net unrealized gain (loss)			Pension and other postretirement liabilities			Net unrealized investment gains			Foreign currency translation		Total Accumulated Other Comprehensive Loss
	(In Thousands)
Beginning balance, December 31, 2012		$79,905			($590,712	)		$214,547			$3,177		($293,083	)
Other comprehensive income (loss) before reclassifications	(133,312		)	260,567			143,936			243		271,434
Amounts reclassified from accumulated other comprehensive loss	(28,370		)	41,922			(21,227		)	—		(7,675		)
Net other comprehensive income (loss) for the period	(161,682		)	302,489			122,709			243		263,759
Ending balance, December 31, 2013		($81,777	)		($288,223	)		$337,256			$3,420		($29,324	)

The following table presents changes in accumulated other comprehensive loss for Entergy Gulf States Louisiana and Entergy Louisiana for the year ended December 31, 2013:

	Pension and Other Postretirement Liabilities
	Entergy Gulf States Louisiana			Entergy Louisiana
	(In Thousands)
Beginning balance December 31, 2012		($65,229	)		($46,132	)
Other comprehensive income (loss) before reclassifications	33,233			33,869
Amounts reclassified from accumulated other comprehensive income	3,794			2,628
Net other comprehensive income for the period	37,027			36,497
Ending balance, December 31, 2013		($28,202	)		($9,635	)

Total reclassifications out of accumulated other comprehensive loss (AOCI) for Entergy for the year ended December 31, 2013 are as follows:

	Amounts reclassified from AOCI			Income Statement Location
	(In Thousands)
Cash flow hedges net unrealized gain
Power contracts		$47,019		Competitive business operating revenues
Interest rate swaps	(1,565		)	Miscellaneous - net
Total realized gains on cash flow hedges	45,454
	(17,084		)	Income taxes
Total realized gains on cash flow hedges (net of tax)		$28,370
Pension and other postretirement liabilities
Amortization of prior-service costs		$10,556		(a)
Acceleration of prior-service cost due to curtailment	315			(a)
Amortization of loss	(68,130		)	(a)
Settlement loss	(11,612		)	(a)
Total amortization	(68,871		)
	26,949			Income taxes
Total amortization (net of tax)		($41,922	)
Net unrealized investment gain
Realized gain		$41,622		Interest and investment income
	(20,395		)	Income taxes
Total realized investment gain (net of tax)		$21,227
Total reclassifications for the period (net of tax)		$7,675

(a) These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. See Note 11 to the financial statements for additional details.

Total reclassifications out of accumulated other comprehensive loss (AOCI) for Entergy Gulf States Louisiana and Entergy Louisiana for the year ended December 31, 2013 are as follows:

	Amounts reclassified from AOCI
	Entergy Gulf States Louisiana			Entergy Louisiana			Income Statement Location
	(In Thousands)
Pension and other postretirement liabilities
Amortization of prior-service costs		$941			$508		(a)
Acceleration of prior-service cost due to curtailment	91			41			(a)
Amortization of loss	(7,644		)	(5,050		)	(a)
Total amortization	(6,612		)	(4,501		)
	2,818			1,873			Income taxes
Total amortization (net of tax)	(3,794		)	(2,628		)
Total reclassifications for the period (net of tax)		($3,794	)		($2,628	)

(a) These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. See Note 11 to the financial statements for additional details.

Entergy Arkansas [Member]

Common Equity

COMMON EQUITY (Entergy Corporation, Entergy Arkansas, Entergy Gulf States Louisiana, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Common Stock

Common stock and treasury stock shares activity for Entergy for 2013, 2012, and 2011 is as follows:

	2013			2012			2011
	Common Shares Issued	Treasury Shares		Common Shares Issued	Treasury Shares		Common Shares Issued	Treasury Shares
Beginning Balance, January 1	254,752,788	76,945,239		254,752,788	78,396,988		254,752,788	76,006,920
Repurchases	—	—		—	—		—	3,475,000
Issuances:
Employee Stock-Based   Compensation Plans	—	(557,734	)	—	(1,446,305	)	—	(1,079,008	)
Directors’ Plan	—	(5,569	)	—	(5,444	)	—	(5,924	)
Ending Balance, December 31	254,752,788	76,381,936		254,752,788	76,945,239		254,752,788	78,396,988

Entergy Corporation reissues treasury shares to meet the requirements of the Stock Plan for Outside Directors (Directors’ Plan), two Equity Ownership Plans of Entergy Corporation and Subsidiaries, the Equity Awards Plan of Entergy Corporation and Subsidiaries, and certain other stock benefit plans.  The Directors’ Plan awards to non-employee directors a portion of their compensation in the form of a fixed dollar value of shares of Entergy Corporation common stock.

In October 2010 the Board granted authority for a $500 million share repurchase program.  As of December 31, 2013, $350 million of authority remains under the $500 million share repurchase program.

Dividends declared per common share were $3.32 in 2013, 2012, and 2011.

Retained Earnings and Dividend Restrictions

Provisions within the articles of incorporation or pertinent indentures and various other agreements relating to the long-term debt and preferred stock of certain of Entergy Corporation’s subsidiaries could restrict the payment of cash dividends or other distributions on their common and preferred equity.  As of December 31, 2013, under provisions in their mortgage indentures, Entergy Arkansas and Entergy Mississippi had retained earnings unavailable for distribution to Entergy Corporation of $394.9 million and $68.5 million, respectively.  Entergy Corporation received dividend payments from subsidiaries totaling $702 million in 2013, $439 million in 2012, and $595 million in 2011.

Comprehensive Income

Accumulated other comprehensive loss is included in the equity section of the balance sheets of Entergy, Entergy Gulf States Louisiana, and Entergy Louisiana. The following table presents changes in accumulated other comprehensive loss for Entergy for the year ended December 31, 2013 by component:

	Cash flow hedges net unrealized gain (loss)			Pension and other postretirement liabilities			Net unrealized investment gains			Foreign currency translation		Total Accumulated Other Comprehensive Loss
	(In Thousands)
Beginning balance, December 31, 2012		$79,905			($590,712	)		$214,547			$3,177		($293,083	)
Other comprehensive income (loss) before reclassifications	(133,312		)	260,567			143,936			243		271,434
Amounts reclassified from accumulated other comprehensive loss	(28,370		)	41,922			(21,227		)	—		(7,675		)
Net other comprehensive income (loss) for the period	(161,682		)	302,489			122,709			243		263,759
Ending balance, December 31, 2013		($81,777	)		($288,223	)		$337,256			$3,420		($29,324	)

The following table presents changes in accumulated other comprehensive loss for Entergy Gulf States Louisiana and Entergy Louisiana for the year ended December 31, 2013:

	Pension and Other Postretirement Liabilities
	Entergy Gulf States Louisiana			Entergy Louisiana
	(In Thousands)
Beginning balance December 31, 2012		($65,229	)		($46,132	)
Other comprehensive income (loss) before reclassifications	33,233			33,869
Amounts reclassified from accumulated other comprehensive income	3,794			2,628
Net other comprehensive income for the period	37,027			36,497
Ending balance, December 31, 2013		($28,202	)		($9,635	)

Total reclassifications out of accumulated other comprehensive loss (AOCI) for Entergy for the year ended December 31, 2013 are as follows:

	Amounts reclassified from AOCI			Income Statement Location
	(In Thousands)
Cash flow hedges net unrealized gain
Power contracts		$47,019		Competitive business operating revenues
Interest rate swaps	(1,565		)	Miscellaneous - net
Total realized gains on cash flow hedges	45,454
	(17,084		)	Income taxes
Total realized gains on cash flow hedges (net of tax)		$28,370
Pension and other postretirement liabilities
Amortization of prior-service costs		$10,556		(a)
Acceleration of prior-service cost due to curtailment	315			(a)
Amortization of loss	(68,130		)	(a)
Settlement loss	(11,612		)	(a)
Total amortization	(68,871		)
	26,949			Income taxes
Total amortization (net of tax)		($41,922	)
Net unrealized investment gain
Realized gain		$41,622		Interest and investment income
	(20,395		)	Income taxes
Total realized investment gain (net of tax)		$21,227
Total reclassifications for the period (net of tax)		$7,675

(a) These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. See Note 11 to the financial statements for additional details.

Total reclassifications out of accumulated other comprehensive loss (AOCI) for Entergy Gulf States Louisiana and Entergy Louisiana for the year ended December 31, 2013 are as follows:

	Amounts reclassified from AOCI
	Entergy Gulf States Louisiana			Entergy Louisiana			Income Statement Location
	(In Thousands)
Pension and other postretirement liabilities
Amortization of prior-service costs		$941			$508		(a)
Acceleration of prior-service cost due to curtailment	91			41			(a)
Amortization of loss	(7,644		)	(5,050		)	(a)
Total amortization	(6,612		)	(4,501		)
	2,818			1,873			Income taxes
Total amortization (net of tax)	(3,794		)	(2,628		)
Total reclassifications for the period (net of tax)		($3,794	)		($2,628	)

(a) These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. See Note 11 to the financial statements for additional details.

Entergy Gulf States Louisiana [Member]

Common Equity

COMMON EQUITY (Entergy Corporation, Entergy Arkansas, Entergy Gulf States Louisiana, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Common Stock

Common stock and treasury stock shares activity for Entergy for 2013, 2012, and 2011 is as follows:

	2013			2012			2011
	Common Shares Issued	Treasury Shares		Common Shares Issued	Treasury Shares		Common Shares Issued	Treasury Shares
Beginning Balance, January 1	254,752,788	76,945,239		254,752,788	78,396,988		254,752,788	76,006,920
Repurchases	—	—		—	—		—	3,475,000
Issuances:
Employee Stock-Based   Compensation Plans	—	(557,734	)	—	(1,446,305	)	—	(1,079,008	)
Directors’ Plan	—	(5,569	)	—	(5,444	)	—	(5,924	)
Ending Balance, December 31	254,752,788	76,381,936		254,752,788	76,945,239		254,752,788	78,396,988

Entergy Corporation reissues treasury shares to meet the requirements of the Stock Plan for Outside Directors (Directors’ Plan), two Equity Ownership Plans of Entergy Corporation and Subsidiaries, the Equity Awards Plan of Entergy Corporation and Subsidiaries, and certain other stock benefit plans.  The Directors’ Plan awards to non-employee directors a portion of their compensation in the form of a fixed dollar value of shares of Entergy Corporation common stock.

In October 2010 the Board granted authority for a $500 million share repurchase program.  As of December 31, 2013, $350 million of authority remains under the $500 million share repurchase program.

Dividends declared per common share were $3.32 in 2013, 2012, and 2011.

Retained Earnings and Dividend Restrictions

Provisions within the articles of incorporation or pertinent indentures and various other agreements relating to the long-term debt and preferred stock of certain of Entergy Corporation’s subsidiaries could restrict the payment of cash dividends or other distributions on their common and preferred equity.  As of December 31, 2013, under provisions in their mortgage indentures, Entergy Arkansas and Entergy Mississippi had retained earnings unavailable for distribution to Entergy Corporation of $394.9 million and $68.5 million, respectively.  Entergy Corporation received dividend payments from subsidiaries totaling $702 million in 2013, $439 million in 2012, and $595 million in 2011.

Comprehensive Income

Accumulated other comprehensive loss is included in the equity section of the balance sheets of Entergy, Entergy Gulf States Louisiana, and Entergy Louisiana. The following table presents changes in accumulated other comprehensive loss for Entergy for the year ended December 31, 2013 by component:

	Cash flow hedges net unrealized gain (loss)			Pension and other postretirement liabilities			Net unrealized investment gains			Foreign currency translation		Total Accumulated Other Comprehensive Loss
	(In Thousands)
Beginning balance, December 31, 2012		$79,905			($590,712	)		$214,547			$3,177		($293,083	)
Other comprehensive income (loss) before reclassifications	(133,312		)	260,567			143,936			243		271,434
Amounts reclassified from accumulated other comprehensive loss	(28,370		)	41,922			(21,227		)	—		(7,675		)
Net other comprehensive income (loss) for the period	(161,682		)	302,489			122,709			243		263,759
Ending balance, December 31, 2013		($81,777	)		($288,223	)		$337,256			$3,420		($29,324	)

The following table presents changes in accumulated other comprehensive loss for Entergy Gulf States Louisiana and Entergy Louisiana for the year ended December 31, 2013:

	Pension and Other Postretirement Liabilities
	Entergy Gulf States Louisiana			Entergy Louisiana
	(In Thousands)
Beginning balance December 31, 2012		($65,229	)		($46,132	)
Other comprehensive income (loss) before reclassifications	33,233			33,869
Amounts reclassified from accumulated other comprehensive income	3,794			2,628
Net other comprehensive income for the period	37,027			36,497
Ending balance, December 31, 2013		($28,202	)		($9,635	)

Total reclassifications out of accumulated other comprehensive loss (AOCI) for Entergy for the year ended December 31, 2013 are as follows:

	Amounts reclassified from AOCI			Income Statement Location
	(In Thousands)
Cash flow hedges net unrealized gain
Power contracts		$47,019		Competitive business operating revenues
Interest rate swaps	(1,565		)	Miscellaneous - net
Total realized gains on cash flow hedges	45,454
	(17,084		)	Income taxes
Total realized gains on cash flow hedges (net of tax)		$28,370
Pension and other postretirement liabilities
Amortization of prior-service costs		$10,556		(a)
Acceleration of prior-service cost due to curtailment	315			(a)
Amortization of loss	(68,130		)	(a)
Settlement loss	(11,612		)	(a)
Total amortization	(68,871		)
	26,949			Income taxes
Total amortization (net of tax)		($41,922	)
Net unrealized investment gain
Realized gain		$41,622		Interest and investment income
	(20,395		)	Income taxes
Total realized investment gain (net of tax)		$21,227
Total reclassifications for the period (net of tax)		$7,675

(a) These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. See Note 11 to the financial statements for additional details.

Total reclassifications out of accumulated other comprehensive loss (AOCI) for Entergy Gulf States Louisiana and Entergy Louisiana for the year ended December 31, 2013 are as follows:

	Amounts reclassified from AOCI
	Entergy Gulf States Louisiana			Entergy Louisiana			Income Statement Location
	(In Thousands)
Pension and other postretirement liabilities
Amortization of prior-service costs		$941			$508		(a)
Acceleration of prior-service cost due to curtailment	91			41			(a)
Amortization of loss	(7,644		)	(5,050		)	(a)
Total amortization	(6,612		)	(4,501		)
	2,818			1,873			Income taxes
Total amortization (net of tax)	(3,794		)	(2,628		)
Total reclassifications for the period (net of tax)		($3,794	)		($2,628	)

(a) These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. See Note 11 to the financial statements for additional details.

Entergy Louisiana [Member]

Common Equity

COMMON EQUITY (Entergy Corporation, Entergy Arkansas, Entergy Gulf States Louisiana, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Common Stock

Common stock and treasury stock shares activity for Entergy for 2013, 2012, and 2011 is as follows:

	2013			2012			2011
	Common Shares Issued	Treasury Shares		Common Shares Issued	Treasury Shares		Common Shares Issued	Treasury Shares
Beginning Balance, January 1	254,752,788	76,945,239		254,752,788	78,396,988		254,752,788	76,006,920
Repurchases	—	—		—	—		—	3,475,000
Issuances:
Employee Stock-Based   Compensation Plans	—	(557,734	)	—	(1,446,305	)	—	(1,079,008	)
Directors’ Plan	—	(5,569	)	—	(5,444	)	—	(5,924	)
Ending Balance, December 31	254,752,788	76,381,936		254,752,788	76,945,239		254,752,788	78,396,988

Entergy Corporation reissues treasury shares to meet the requirements of the Stock Plan for Outside Directors (Directors’ Plan), two Equity Ownership Plans of Entergy Corporation and Subsidiaries, the Equity Awards Plan of Entergy Corporation and Subsidiaries, and certain other stock benefit plans.  The Directors’ Plan awards to non-employee directors a portion of their compensation in the form of a fixed dollar value of shares of Entergy Corporation common stock.

In October 2010 the Board granted authority for a $500 million share repurchase program.  As of December 31, 2013, $350 million of authority remains under the $500 million share repurchase program.

Dividends declared per common share were $3.32 in 2013, 2012, and 2011.

Retained Earnings and Dividend Restrictions

Provisions within the articles of incorporation or pertinent indentures and various other agreements relating to the long-term debt and preferred stock of certain of Entergy Corporation’s subsidiaries could restrict the payment of cash dividends or other distributions on their common and preferred equity.  As of December 31, 2013, under provisions in their mortgage indentures, Entergy Arkansas and Entergy Mississippi had retained earnings unavailable for distribution to Entergy Corporation of $394.9 million and $68.5 million, respectively.  Entergy Corporation received dividend payments from subsidiaries totaling $702 million in 2013, $439 million in 2012, and $595 million in 2011.

Comprehensive Income

Accumulated other comprehensive loss is included in the equity section of the balance sheets of Entergy, Entergy Gulf States Louisiana, and Entergy Louisiana. The following table presents changes in accumulated other comprehensive loss for Entergy for the year ended December 31, 2013 by component:

	Cash flow hedges net unrealized gain (loss)			Pension and other postretirement liabilities			Net unrealized investment gains			Foreign currency translation		Total Accumulated Other Comprehensive Loss
	(In Thousands)
Beginning balance, December 31, 2012		$79,905			($590,712	)		$214,547			$3,177		($293,083	)
Other comprehensive income (loss) before reclassifications	(133,312		)	260,567			143,936			243		271,434
Amounts reclassified from accumulated other comprehensive loss	(28,370		)	41,922			(21,227		)	—		(7,675		)
Net other comprehensive income (loss) for the period	(161,682		)	302,489			122,709			243		263,759
Ending balance, December 31, 2013		($81,777	)		($288,223	)		$337,256			$3,420		($29,324	)

The following table presents changes in accumulated other comprehensive loss for Entergy Gulf States Louisiana and Entergy Louisiana for the year ended December 31, 2013:

	Pension and Other Postretirement Liabilities
	Entergy Gulf States Louisiana			Entergy Louisiana
	(In Thousands)
Beginning balance December 31, 2012		($65,229	)		($46,132	)
Other comprehensive income (loss) before reclassifications	33,233			33,869
Amounts reclassified from accumulated other comprehensive income	3,794			2,628
Net other comprehensive income for the period	37,027			36,497
Ending balance, December 31, 2013		($28,202	)		($9,635	)

Total reclassifications out of accumulated other comprehensive loss (AOCI) for Entergy for the year ended December 31, 2013 are as follows:

	Amounts reclassified from AOCI			Income Statement Location
	(In Thousands)
Cash flow hedges net unrealized gain
Power contracts		$47,019		Competitive business operating revenues
Interest rate swaps	(1,565		)	Miscellaneous - net
Total realized gains on cash flow hedges	45,454
	(17,084		)	Income taxes
Total realized gains on cash flow hedges (net of tax)		$28,370
Pension and other postretirement liabilities
Amortization of prior-service costs		$10,556		(a)
Acceleration of prior-service cost due to curtailment	315			(a)
Amortization of loss	(68,130		)	(a)
Settlement loss	(11,612		)	(a)
Total amortization	(68,871		)
	26,949			Income taxes
Total amortization (net of tax)		($41,922	)
Net unrealized investment gain
Realized gain		$41,622		Interest and investment income
	(20,395		)	Income taxes
Total realized investment gain (net of tax)		$21,227
Total reclassifications for the period (net of tax)		$7,675

(a) These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. See Note 11 to the financial statements for additional details.

Total reclassifications out of accumulated other comprehensive loss (AOCI) for Entergy Gulf States Louisiana and Entergy Louisiana for the year ended December 31, 2013 are as follows:

	Amounts reclassified from AOCI
	Entergy Gulf States Louisiana			Entergy Louisiana			Income Statement Location
	(In Thousands)
Pension and other postretirement liabilities
Amortization of prior-service costs		$941			$508		(a)
Acceleration of prior-service cost due to curtailment	91			41			(a)
Amortization of loss	(7,644		)	(5,050		)	(a)
Total amortization	(6,612		)	(4,501		)
	2,818			1,873			Income taxes
Total amortization (net of tax)	(3,794		)	(2,628		)
Total reclassifications for the period (net of tax)		($3,794	)		($2,628	)

(a) These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. See Note 11 to the financial statements for additional details.

Entergy Mississippi [Member]

Common Equity

COMMON EQUITY (Entergy Corporation, Entergy Arkansas, Entergy Gulf States Louisiana, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Common Stock

Common stock and treasury stock shares activity for Entergy for 2013, 2012, and 2011 is as follows:

	2013			2012			2011
	Common Shares Issued	Treasury Shares		Common Shares Issued	Treasury Shares		Common Shares Issued	Treasury Shares
Beginning Balance, January 1	254,752,788	76,945,239		254,752,788	78,396,988		254,752,788	76,006,920
Repurchases	—	—		—	—		—	3,475,000
Issuances:
Employee Stock-Based   Compensation Plans	—	(557,734	)	—	(1,446,305	)	—	(1,079,008	)
Directors’ Plan	—	(5,569	)	—	(5,444	)	—	(5,924	)
Ending Balance, December 31	254,752,788	76,381,936		254,752,788	76,945,239		254,752,788	78,396,988

Entergy Corporation reissues treasury shares to meet the requirements of the Stock Plan for Outside Directors (Directors’ Plan), two Equity Ownership Plans of Entergy Corporation and Subsidiaries, the Equity Awards Plan of Entergy Corporation and Subsidiaries, and certain other stock benefit plans.  The Directors’ Plan awards to non-employee directors a portion of their compensation in the form of a fixed dollar value of shares of Entergy Corporation common stock.

In October 2010 the Board granted authority for a $500 million share repurchase program.  As of December 31, 2013, $350 million of authority remains under the $500 million share repurchase program.

Dividends declared per common share were $3.32 in 2013, 2012, and 2011.

Retained Earnings and Dividend Restrictions

Provisions within the articles of incorporation or pertinent indentures and various other agreements relating to the long-term debt and preferred stock of certain of Entergy Corporation’s subsidiaries could restrict the payment of cash dividends or other distributions on their common and preferred equity.  As of December 31, 2013, under provisions in their mortgage indentures, Entergy Arkansas and Entergy Mississippi had retained earnings unavailable for distribution to Entergy Corporation of $394.9 million and $68.5 million, respectively.  Entergy Corporation received dividend payments from subsidiaries totaling $702 million in 2013, $439 million in 2012, and $595 million in 2011.

Comprehensive Income

Accumulated other comprehensive loss is included in the equity section of the balance sheets of Entergy, Entergy Gulf States Louisiana, and Entergy Louisiana. The following table presents changes in accumulated other comprehensive loss for Entergy for the year ended December 31, 2013 by component:

	Cash flow hedges net unrealized gain (loss)			Pension and other postretirement liabilities			Net unrealized investment gains			Foreign currency translation		Total Accumulated Other Comprehensive Loss
	(In Thousands)
Beginning balance, December 31, 2012		$79,905			($590,712	)		$214,547			$3,177		($293,083	)
Other comprehensive income (loss) before reclassifications	(133,312		)	260,567			143,936			243		271,434
Amounts reclassified from accumulated other comprehensive loss	(28,370		)	41,922			(21,227		)	—		(7,675		)
Net other comprehensive income (loss) for the period	(161,682		)	302,489			122,709			243		263,759
Ending balance, December 31, 2013		($81,777	)		($288,223	)		$337,256			$3,420		($29,324	)

The following table presents changes in accumulated other comprehensive loss for Entergy Gulf States Louisiana and Entergy Louisiana for the year ended December 31, 2013:

	Pension and Other Postretirement Liabilities
	Entergy Gulf States Louisiana			Entergy Louisiana
	(In Thousands)
Beginning balance December 31, 2012		($65,229	)		($46,132	)
Other comprehensive income (loss) before reclassifications	33,233			33,869
Amounts reclassified from accumulated other comprehensive income	3,794			2,628
Net other comprehensive income for the period	37,027			36,497
Ending balance, December 31, 2013		($28,202	)		($9,635	)

Total reclassifications out of accumulated other comprehensive loss (AOCI) for Entergy for the year ended December 31, 2013 are as follows:

	Amounts reclassified from AOCI			Income Statement Location
	(In Thousands)
Cash flow hedges net unrealized gain
Power contracts		$47,019		Competitive business operating revenues
Interest rate swaps	(1,565		)	Miscellaneous - net
Total realized gains on cash flow hedges	45,454
	(17,084		)	Income taxes
Total realized gains on cash flow hedges (net of tax)		$28,370
Pension and other postretirement liabilities
Amortization of prior-service costs		$10,556		(a)
Acceleration of prior-service cost due to curtailment	315			(a)
Amortization of loss	(68,130		)	(a)
Settlement loss	(11,612		)	(a)
Total amortization	(68,871		)
	26,949			Income taxes
Total amortization (net of tax)		($41,922	)
Net unrealized investment gain
Realized gain		$41,622		Interest and investment income
	(20,395		)	Income taxes
Total realized investment gain (net of tax)		$21,227
Total reclassifications for the period (net of tax)		$7,675

(a) These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. See Note 11 to the financial statements for additional details.

Total reclassifications out of accumulated other comprehensive loss (AOCI) for Entergy Gulf States Louisiana and Entergy Louisiana for the year ended December 31, 2013 are as follows:

	Amounts reclassified from AOCI
	Entergy Gulf States Louisiana			Entergy Louisiana			Income Statement Location
	(In Thousands)
Pension and other postretirement liabilities
Amortization of prior-service costs		$941			$508		(a)
Acceleration of prior-service cost due to curtailment	91			41			(a)
Amortization of loss	(7,644		)	(5,050		)	(a)
Total amortization	(6,612		)	(4,501		)
	2,818			1,873			Income taxes
Total amortization (net of tax)	(3,794		)	(2,628		)
Total reclassifications for the period (net of tax)		($3,794	)		($2,628	)

(a) These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. See Note 11 to the financial statements for additional details.

Entergy New Orleans [Member]

Common Equity

COMMON EQUITY (Entergy Corporation, Entergy Arkansas, Entergy Gulf States Louisiana, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Common Stock

Common stock and treasury stock shares activity for Entergy for 2013, 2012, and 2011 is as follows:

	2013			2012			2011
	Common Shares Issued	Treasury Shares		Common Shares Issued	Treasury Shares		Common Shares Issued	Treasury Shares
Beginning Balance, January 1	254,752,788	76,945,239		254,752,788	78,396,988		254,752,788	76,006,920
Repurchases	—	—		—	—		—	3,475,000
Issuances:
Employee Stock-Based   Compensation Plans	—	(557,734	)	—	(1,446,305	)	—	(1,079,008	)
Directors’ Plan	—	(5,569	)	—	(5,444	)	—	(5,924	)
Ending Balance, December 31	254,752,788	76,381,936		254,752,788	76,945,239		254,752,788	78,396,988

Entergy Corporation reissues treasury shares to meet the requirements of the Stock Plan for Outside Directors (Directors’ Plan), two Equity Ownership Plans of Entergy Corporation and Subsidiaries, the Equity Awards Plan of Entergy Corporation and Subsidiaries, and certain other stock benefit plans.  The Directors’ Plan awards to non-employee directors a portion of their compensation in the form of a fixed dollar value of shares of Entergy Corporation common stock.

In October 2010 the Board granted authority for a $500 million share repurchase program.  As of December 31, 2013, $350 million of authority remains under the $500 million share repurchase program.

Dividends declared per common share were $3.32 in 2013, 2012, and 2011.

Retained Earnings and Dividend Restrictions

Provisions within the articles of incorporation or pertinent indentures and various other agreements relating to the long-term debt and preferred stock of certain of Entergy Corporation’s subsidiaries could restrict the payment of cash dividends or other distributions on their common and preferred equity.  As of December 31, 2013, under provisions in their mortgage indentures, Entergy Arkansas and Entergy Mississippi had retained earnings unavailable for distribution to Entergy Corporation of $394.9 million and $68.5 million, respectively.  Entergy Corporation received dividend payments from subsidiaries totaling $702 million in 2013, $439 million in 2012, and $595 million in 2011.

Comprehensive Income

Accumulated other comprehensive loss is included in the equity section of the balance sheets of Entergy, Entergy Gulf States Louisiana, and Entergy Louisiana. The following table presents changes in accumulated other comprehensive loss for Entergy for the year ended December 31, 2013 by component:

	Cash flow hedges net unrealized gain (loss)			Pension and other postretirement liabilities			Net unrealized investment gains			Foreign currency translation		Total Accumulated Other Comprehensive Loss
	(In Thousands)
Beginning balance, December 31, 2012		$79,905			($590,712	)		$214,547			$3,177		($293,083	)
Other comprehensive income (loss) before reclassifications	(133,312		)	260,567			143,936			243		271,434
Amounts reclassified from accumulated other comprehensive loss	(28,370		)	41,922			(21,227		)	—		(7,675		)
Net other comprehensive income (loss) for the period	(161,682		)	302,489			122,709			243		263,759
Ending balance, December 31, 2013		($81,777	)		($288,223	)		$337,256			$3,420		($29,324	)

The following table presents changes in accumulated other comprehensive loss for Entergy Gulf States Louisiana and Entergy Louisiana for the year ended December 31, 2013:

	Pension and Other Postretirement Liabilities
	Entergy Gulf States Louisiana			Entergy Louisiana
	(In Thousands)
Beginning balance December 31, 2012		($65,229	)		($46,132	)
Other comprehensive income (loss) before reclassifications	33,233			33,869
Amounts reclassified from accumulated other comprehensive income	3,794			2,628
Net other comprehensive income for the period	37,027			36,497
Ending balance, December 31, 2013		($28,202	)		($9,635	)

Total reclassifications out of accumulated other comprehensive loss (AOCI) for Entergy for the year ended December 31, 2013 are as follows:

	Amounts reclassified from AOCI			Income Statement Location
	(In Thousands)
Cash flow hedges net unrealized gain
Power contracts		$47,019		Competitive business operating revenues
Interest rate swaps	(1,565		)	Miscellaneous - net
Total realized gains on cash flow hedges	45,454
	(17,084		)	Income taxes
Total realized gains on cash flow hedges (net of tax)		$28,370
Pension and other postretirement liabilities
Amortization of prior-service costs		$10,556		(a)
Acceleration of prior-service cost due to curtailment	315			(a)
Amortization of loss	(68,130		)	(a)
Settlement loss	(11,612		)	(a)
Total amortization	(68,871		)
	26,949			Income taxes
Total amortization (net of tax)		($41,922	)
Net unrealized investment gain
Realized gain		$41,622		Interest and investment income
	(20,395		)	Income taxes
Total realized investment gain (net of tax)		$21,227
Total reclassifications for the period (net of tax)		$7,675

(a) These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. See Note 11 to the financial statements for additional details.

Total reclassifications out of accumulated other comprehensive loss (AOCI) for Entergy Gulf States Louisiana and Entergy Louisiana for the year ended December 31, 2013 are as follows:

	Amounts reclassified from AOCI
	Entergy Gulf States Louisiana			Entergy Louisiana			Income Statement Location
	(In Thousands)
Pension and other postretirement liabilities
Amortization of prior-service costs		$941			$508		(a)
Acceleration of prior-service cost due to curtailment	91			41			(a)
Amortization of loss	(7,644		)	(5,050		)	(a)
Total amortization	(6,612		)	(4,501		)
	2,818			1,873			Income taxes
Total amortization (net of tax)	(3,794		)	(2,628		)
Total reclassifications for the period (net of tax)		($3,794	)		($2,628	)

(a) These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. See Note 11 to the financial statements for additional details.

Entergy Texas [Member]

Common Equity

COMMON EQUITY (Entergy Corporation, Entergy Arkansas, Entergy Gulf States Louisiana, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Common Stock

Common stock and treasury stock shares activity for Entergy for 2013, 2012, and 2011 is as follows:

	2013			2012			2011
	Common Shares Issued	Treasury Shares		Common Shares Issued	Treasury Shares		Common Shares Issued	Treasury Shares
Beginning Balance, January 1	254,752,788	76,945,239		254,752,788	78,396,988		254,752,788	76,006,920
Repurchases	—	—		—	—		—	3,475,000
Issuances:
Employee Stock-Based   Compensation Plans	—	(557,734	)	—	(1,446,305	)	—	(1,079,008	)
Directors’ Plan	—	(5,569	)	—	(5,444	)	—	(5,924	)
Ending Balance, December 31	254,752,788	76,381,936		254,752,788	76,945,239		254,752,788	78,396,988

Entergy Corporation reissues treasury shares to meet the requirements of the Stock Plan for Outside Directors (Directors’ Plan), two Equity Ownership Plans of Entergy Corporation and Subsidiaries, the Equity Awards Plan of Entergy Corporation and Subsidiaries, and certain other stock benefit plans.  The Directors’ Plan awards to non-employee directors a portion of their compensation in the form of a fixed dollar value of shares of Entergy Corporation common stock.

In October 2010 the Board granted authority for a $500 million share repurchase program.  As of December 31, 2013, $350 million of authority remains under the $500 million share repurchase program.

Dividends declared per common share were $3.32 in 2013, 2012, and 2011.

Retained Earnings and Dividend Restrictions

Provisions within the articles of incorporation or pertinent indentures and various other agreements relating to the long-term debt and preferred stock of certain of Entergy Corporation’s subsidiaries could restrict the payment of cash dividends or other distributions on their common and preferred equity.  As of December 31, 2013, under provisions in their mortgage indentures, Entergy Arkansas and Entergy Mississippi had retained earnings unavailable for distribution to Entergy Corporation of $394.9 million and $68.5 million, respectively.  Entergy Corporation received dividend payments from subsidiaries totaling $702 million in 2013, $439 million in 2012, and $595 million in 2011.

Comprehensive Income

Accumulated other comprehensive loss is included in the equity section of the balance sheets of Entergy, Entergy Gulf States Louisiana, and Entergy Louisiana. The following table presents changes in accumulated other comprehensive loss for Entergy for the year ended December 31, 2013 by component:

	Cash flow hedges net unrealized gain (loss)			Pension and other postretirement liabilities			Net unrealized investment gains			Foreign currency translation		Total Accumulated Other Comprehensive Loss
	(In Thousands)
Beginning balance, December 31, 2012		$79,905			($590,712	)		$214,547			$3,177		($293,083	)
Other comprehensive income (loss) before reclassifications	(133,312		)	260,567			143,936			243		271,434
Amounts reclassified from accumulated other comprehensive loss	(28,370		)	41,922			(21,227		)	—		(7,675		)
Net other comprehensive income (loss) for the period	(161,682		)	302,489			122,709			243		263,759
Ending balance, December 31, 2013		($81,777	)		($288,223	)		$337,256			$3,420		($29,324	)

The following table presents changes in accumulated other comprehensive loss for Entergy Gulf States Louisiana and Entergy Louisiana for the year ended December 31, 2013:

	Pension and Other Postretirement Liabilities
	Entergy Gulf States Louisiana			Entergy Louisiana
	(In Thousands)
Beginning balance December 31, 2012		($65,229	)		($46,132	)
Other comprehensive income (loss) before reclassifications	33,233			33,869
Amounts reclassified from accumulated other comprehensive income	3,794			2,628
Net other comprehensive income for the period	37,027			36,497
Ending balance, December 31, 2013		($28,202	)		($9,635	)

Total reclassifications out of accumulated other comprehensive loss (AOCI) for Entergy for the year ended December 31, 2013 are as follows:

	Amounts reclassified from AOCI			Income Statement Location
	(In Thousands)
Cash flow hedges net unrealized gain
Power contracts		$47,019		Competitive business operating revenues
Interest rate swaps	(1,565		)	Miscellaneous - net
Total realized gains on cash flow hedges	45,454
	(17,084		)	Income taxes
Total realized gains on cash flow hedges (net of tax)		$28,370
Pension and other postretirement liabilities
Amortization of prior-service costs		$10,556		(a)
Acceleration of prior-service cost due to curtailment	315			(a)
Amortization of loss	(68,130		)	(a)
Settlement loss	(11,612		)	(a)
Total amortization	(68,871		)
	26,949			Income taxes
Total amortization (net of tax)		($41,922	)
Net unrealized investment gain
Realized gain		$41,622		Interest and investment income
	(20,395		)	Income taxes
Total realized investment gain (net of tax)		$21,227
Total reclassifications for the period (net of tax)		$7,675

(a) These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. See Note 11 to the financial statements for additional details.

Total reclassifications out of accumulated other comprehensive loss (AOCI) for Entergy Gulf States Louisiana and Entergy Louisiana for the year ended December 31, 2013 are as follows:

	Amounts reclassified from AOCI
	Entergy Gulf States Louisiana			Entergy Louisiana			Income Statement Location
	(In Thousands)
Pension and other postretirement liabilities
Amortization of prior-service costs		$941			$508		(a)
Acceleration of prior-service cost due to curtailment	91			41			(a)
Amortization of loss	(7,644		)	(5,050		)	(a)
Total amortization	(6,612		)	(4,501		)
	2,818			1,873			Income taxes
Total amortization (net of tax)	(3,794		)	(2,628		)
Total reclassifications for the period (net of tax)		($3,794	)		($2,628	)

(a) These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. See Note 11 to the financial statements for additional details.

System Energy [Member]

Common Equity

COMMON EQUITY (Entergy Corporation, Entergy Arkansas, Entergy Gulf States Louisiana, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Common Stock

Common stock and treasury stock shares activity for Entergy for 2013, 2012, and 2011 is as follows:

	2013			2012			2011
	Common Shares Issued	Treasury Shares		Common Shares Issued	Treasury Shares		Common Shares Issued	Treasury Shares
Beginning Balance, January 1	254,752,788	76,945,239		254,752,788	78,396,988		254,752,788	76,006,920
Repurchases	—	—		—	—		—	3,475,000
Issuances:
Employee Stock-Based   Compensation Plans	—	(557,734	)	—	(1,446,305	)	—	(1,079,008	)
Directors’ Plan	—	(5,569	)	—	(5,444	)	—	(5,924	)
Ending Balance, December 31	254,752,788	76,381,936		254,752,788	76,945,239		254,752,788	78,396,988

Entergy Corporation reissues treasury shares to meet the requirements of the Stock Plan for Outside Directors (Directors’ Plan), two Equity Ownership Plans of Entergy Corporation and Subsidiaries, the Equity Awards Plan of Entergy Corporation and Subsidiaries, and certain other stock benefit plans.  The Directors’ Plan awards to non-employee directors a portion of their compensation in the form of a fixed dollar value of shares of Entergy Corporation common stock.

In October 2010 the Board granted authority for a $500 million share repurchase program.  As of December 31, 2013, $350 million of authority remains under the $500 million share repurchase program.

Dividends declared per common share were $3.32 in 2013, 2012, and 2011.

Retained Earnings and Dividend Restrictions

Provisions within the articles of incorporation or pertinent indentures and various other agreements relating to the long-term debt and preferred stock of certain of Entergy Corporation’s subsidiaries could restrict the payment of cash dividends or other distributions on their common and preferred equity.  As of December 31, 2013, under provisions in their mortgage indentures, Entergy Arkansas and Entergy Mississippi had retained earnings unavailable for distribution to Entergy Corporation of $394.9 million and $68.5 million, respectively.  Entergy Corporation received dividend payments from subsidiaries totaling $702 million in 2013, $439 million in 2012, and $595 million in 2011.

Comprehensive Income

Accumulated other comprehensive loss is included in the equity section of the balance sheets of Entergy, Entergy Gulf States Louisiana, and Entergy Louisiana. The following table presents changes in accumulated other comprehensive loss for Entergy for the year ended December 31, 2013 by component:

	Cash flow hedges net unrealized gain (loss)			Pension and other postretirement liabilities			Net unrealized investment gains			Foreign currency translation		Total Accumulated Other Comprehensive Loss
	(In Thousands)
Beginning balance, December 31, 2012		$79,905			($590,712	)		$214,547			$3,177		($293,083	)
Other comprehensive income (loss) before reclassifications	(133,312		)	260,567			143,936			243		271,434
Amounts reclassified from accumulated other comprehensive loss	(28,370		)	41,922			(21,227		)	—		(7,675		)
Net other comprehensive income (loss) for the period	(161,682		)	302,489			122,709			243		263,759
Ending balance, December 31, 2013		($81,777	)		($288,223	)		$337,256			$3,420		($29,324	)

The following table presents changes in accumulated other comprehensive loss for Entergy Gulf States Louisiana and Entergy Louisiana for the year ended December 31, 2013:

	Pension and Other Postretirement Liabilities
	Entergy Gulf States Louisiana			Entergy Louisiana
	(In Thousands)
Beginning balance December 31, 2012		($65,229	)		($46,132	)
Other comprehensive income (loss) before reclassifications	33,233			33,869
Amounts reclassified from accumulated other comprehensive income	3,794			2,628
Net other comprehensive income for the period	37,027			36,497
Ending balance, December 31, 2013		($28,202	)		($9,635	)

Total reclassifications out of accumulated other comprehensive loss (AOCI) for Entergy for the year ended December 31, 2013 are as follows:

	Amounts reclassified from AOCI			Income Statement Location
	(In Thousands)
Cash flow hedges net unrealized gain
Power contracts		$47,019		Competitive business operating revenues
Interest rate swaps	(1,565		)	Miscellaneous - net
Total realized gains on cash flow hedges	45,454
	(17,084		)	Income taxes
Total realized gains on cash flow hedges (net of tax)		$28,370
Pension and other postretirement liabilities
Amortization of prior-service costs		$10,556		(a)
Acceleration of prior-service cost due to curtailment	315			(a)
Amortization of loss	(68,130		)	(a)
Settlement loss	(11,612		)	(a)
Total amortization	(68,871		)
	26,949			Income taxes
Total amortization (net of tax)		($41,922	)
Net unrealized investment gain
Realized gain		$41,622		Interest and investment income
	(20,395		)	Income taxes
Total realized investment gain (net of tax)		$21,227
Total reclassifications for the period (net of tax)		$7,675

(a) These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. See Note 11 to the financial statements for additional details.

Total reclassifications out of accumulated other comprehensive loss (AOCI) for Entergy Gulf States Louisiana and Entergy Louisiana for the year ended December 31, 2013 are as follows:

	Amounts reclassified from AOCI
	Entergy Gulf States Louisiana			Entergy Louisiana			Income Statement Location
	(In Thousands)
Pension and other postretirement liabilities
Amortization of prior-service costs		$941			$508		(a)
Acceleration of prior-service cost due to curtailment	91			41			(a)
Amortization of loss	(7,644		)	(5,050		)	(a)
Total amortization	(6,612		)	(4,501		)
	2,818			1,873			Income taxes
Total amortization (net of tax)	(3,794		)	(2,628		)
Total reclassifications for the period (net of tax)		($3,794	)		($2,628	)

(a) These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. See Note 11 to the financial statements for additional details.