10-Q/APeriod: Q3 FY2005

AMEREN CORP Quarterly Report (Amendment) for Q3 Ended Sep 30, 2005

Filed February 12, 2007For Securities:AEE

Summary

This filing is an amendment (Amendment No. 1) to Ameren Corporation's (Ameren) Quarterly Report on Form 10-Q for the period ended September 30, 2005. The primary purpose of this amendment is to retroactively change the accounting method for emission allowances from an inventory model to an intangible model, supported by preferability letters from their independent registered public accounting firm, PricewaterhouseCoopers LLP. This change in accounting principle does not impact the previously reported consolidated statements of income, cash flows, or the balance sheet as of September 30, 2005. The amendment also includes updated certifications from principal executive and financial officers as required by SEC rules. Investors should note that this filing is an amendment for accounting treatment of emission allowances and does not present new financial performance data for the quarter ended September 30, 2005. The original 10-Q filing from November 9, 2005, contained the substantive financial results. This amendment is procedural, focusing on accounting policy clarification rather than reporting new operational or financial outcomes.

Key Highlights

  • 1Amendment No. 1 to the Form 10-Q for the quarter ended September 30, 2005.
  • 2Change in accounting method for emission allowances from an inventory model to an intangible model.
  • 3Preferability letters from PricewaterhouseCoopers LLP support the accounting change.
  • 4The change in accounting principle does not affect previously reported financial statements (income, cash flows, balance sheet) for the periods ended September 30, 2005.
  • 5Includes updated certifications from principal executive and financial officers for Ameren Corporation and its subsidiaries.
  • 6This filing is procedural and does not introduce new financial performance results for the period.

Frequently Asked Questions

The primary reason for this amendment is to change the accounting treatment for emission allowances from an inventory model to an intangible model. This change is supported by preferability letters from Ameren's independent auditors.

No, the amendment explicitly states that the change in accounting for emission allowances does not affect the previously reported consolidated statement of income, statement of income or cash flows, or the consolidated balance sheet as of September 30, 2005.

This amendment includes preferability letters from PricewaterhouseCoopers LLP regarding the change in accounting principles for emission allowances, as well as updated Rule 13a-14(a) / 15d-14(a) and Section 1350 certifications from the principal executive and financial officers of Ameren and its subsidiaries.

No, this filing is an amendment to correct accounting treatment and does not present new or updated financial performance data for the quarter ended September 30, 2005. The substantive financial results were reported in the original 10-Q filing on November 9, 2005.