UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
_______________________
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
_______________________
Date of Report
(Date of earliest
event reported): June 4, 2003
Alliant Energy Corporation
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(Exact name of registrant as specified in its charter)
Wisconsin 1-9894 39-1380265
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(State or other (Commission File (IRS Employer
jurisdiction of Number) Identification No.)
incorporation)
4902 North Biltmore Lane, Madison, Wisconsin 53718
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(Address of principal executive offices, including zip code)
(608) 458-3311
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(Registrant's telephone number)
Item 5. Other Events.
Alliant Energy Corporation ("Alliant Energy") files this Form 8-K Current
Report for the purpose of filing the exhibits listed in Item 7 in
anticipation of filing an amendment to Alliant Energy's Form S-3 Registration
Statement (Reg. No. 333-104269). Exhibits 99(a) through 99(d) contain
information identical to the corresponding sections of Alliant Energy's Form
10-K Annual Report for the year ended December 31, 2002, except that all such
information has been updated to the extent required to report energy trading
contracts on a net rather than gross basis in the income statement for all
periods presented as a result of adopting Emerging Issues Task Force Issue
02-3, "Issues Involved in Accounting for Derivative Contracts Held for
Trading Purposes and Contracts Involved in Energy Trading and Risk Management
Activities," and the impact of separately classifying and reporting
SmartEnergy, Inc. as a discontinued operation and asset held for sale based
on Alliant Energy's January 2003 decision to sell SmartEnergy, Inc. as
further discussed in Notes 1, 10(d) and 16 of the "Notes to Consolidated
Financial Statements." Certain amounts have also been reclassified
consistent with the 2003 presentation.
The following are defined terms used in the Exhibits:
Abbreviation or Acronym Definition
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AFUDC Allowance for Funds Used During Construction
Alliant Energy Alliant Energy Corporation
APB Accounting Principles Board Opinion
ATC American Transmission Company LLC
CAA Clean Air Act
Cargill Cargill Incorporated
Cargill-Alliant Cargill-Alliant, LLC
Corporate Services Alliant Energy Corporate Services, Inc.
DAEC Duane Arnold Energy Center
DNR Department of Natural Resources
Dth Dekatherm
EAC Energy Adjustment Clause
EBITDA Earnings Before Interest, Taxes, Depreciation and Amortization
EIP 2002 Equity Incentive Plan
EITF Emerging Issues Task Force
EITF Issue 02-3 Issues Involved in Accounting for Derivative Contracts Held for Trading Purposes
and Contracts Involved in Energy Trading and Risk Management Activities
EITF Issue 98-10 Accounting for Contracts Involved in Energy Trading and Risk Management Activities
Enermetrix Enermetrix, Inc.
EPA U.S. Environmental Protection Agency
EPS Earnings Per Average Common Share
FASB Financial Accounting Standards Board
FERC Federal Energy Regulatory Commission
FIN FASB Interpretation No.
FIN 45 Guarantor's Accounting and Disclosure Requirements for Guarantees, Including Indirect
Guarantees of Indebtedness to Others
FIN 46 Consolidation of Variable Interest Entities
FUCO Foreign Utility Company
GAAP Accounting Principles Generally Accepted in the U.S.
IESU IES Utilities Inc.
Integrated Services Alliant Energy Integrated Services Company
International Alliant Energy International, Inc.
Investments Alliant Energy Investments, Inc.
IPC Interstate Power Company
IP&L Interstate Power and Light Company
IRS Internal Revenue Service
IUB Iowa Utilities Board
Kewaunee Kewaunee Nuclear Power Plant
KWh Kilowatt-hour
LTEIP Long-Term Equity Incentive Plan
MAIN Mid-America Interconnected Network, Inc.
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Abbreviation or Acronym Definition
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MAPP Mid-Continent Area Power Pool
McLeod McLeodUSA Incorporated
MD&A Management's Discussion and Analysis of Financial Condition and Results of Operations
MGP Manufactured Gas Plants
Moody's Moody's Investors Service
MPUC Minnesota Public Utilities Commission
MW Megawatt
MWh Megawatt-hour
NEPA National Energy Policy Act of 1992
NRC Nuclear Regulatory Commission
PSCW Public Service Commission of Wisconsin
PUHCA Public Utility Holding Company Act of 1935
Resources Alliant Energy Resources, Inc.
SEC Securities and Exchange Commission
SFAS Statement of Financial Accounting Standards
SFAS 115 Accounting for Certain Investments in Debt and Equity Securities
SFAS 133 Accounting for Derivative Instruments and Hedging Activities
SFAS 143 Accounting for Asset Retirement Obligations
SmartEnergy SmartEnergy, Inc.
South Beloit South Beloit Water, Gas and Electric Company
Southern Hydro Southern Hydro Partnership
Synfuel Alliant Energy Synfuel LLC
TBD To Be Determined
Transportation Alliant Energy Transportation, Inc.
U.S. United States of America
Whiting Whiting Petroleum Corporation
WP&L Wisconsin Power and Light Company
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Item 7. Financial Statements and Exhibits.
(c) Exhibits
23(a) Independent Auditors' Consent
99(a) Selected Financial Data
99(b) Management's Discussion and Analysis of Financial Condition
and Results of Operations
99(c) Consolidated Financial Statements:
Independent Auditors' Report
Consolidated Statements of Income for the Years Ended
December 31, 2002, 2001 and 2000
Consolidated Balance Sheets as of December 31, 2002 and 2001
Consolidated Statements of Cash Flows for the Years Ended
December 31, 2002, 2001 and 2000
Consolidated Statements of Capitalization as of December 31,
2002 and 2001
Consolidated Statements of Changes in Common Equity for the
Years Ended December 31, 2002, 2001 and 2000
Notes to Consolidated Financial Statements
99(d) Consolidated Financial Statement Schedule II--Valuation and
Qualifying Accounts and Reserves for the Years Ended December
31, 2002, 2001 and 2000
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SIGNATURES
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Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
ALLIANT ENERGY CORPORATION
Date: June 4, 2003 By: /s/ John E. Kratchmer
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John E. Kratchmer
Vice President-Controller and
Chief Accounting Officer
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ALLIANT ENERGY CORPORATION
Exhibit Index to Current Report on Form 8-K
Dated June 4, 2003
Exhibit
Number
23(a) Independent Auditors' Consent
99(a) Selected Financial Data
99(b) Management's Discussion and Analysis of Financial Condition
and Results of Operations
99(c) Consolidated Financial Statements:
Independent Auditors' Report
Consolidated Statements of Income for the Years Ended
December 31, 2002, 2001 and 2000
Consolidated Balance Sheets as of December 31, 2002 and 2001
Consolidated Statements of Cash Flows for the Years Ended
December 31, 2002, 2001 and 2000
Consolidated Statements of Capitalization as of December
31, 2002 and 2001
Consolidated Statements of Changes in Common Equity for the
Years Ended December 31, 2002, 2001 and 2000
Notes to Consolidated Financial Statements
99(d) Consolidated Financial Statement Schedule II--Valuation and
Qualifying Accounts and Reserves for the Years Ended December
31, 2002, 2001 and 2000
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