AES Reports Fourth Quarter and Full Year 2007 Results

Monday March 17 8:50 PM

The AES Corporation (NYSE:AES) today reported results for the fourth quarter and full year ended December 31, 2007.

"We are pleased to announce that we had another good year in 2007, demonstrating the financial strength of our portfolio of businesses," said Paul Hanrahan, AES President and Chief Executive Officer. He added, "We made good progress in executing and expanding projects in our global pipeline of core and alternative energy businesses and moved into new higher growth markets, all of which positions us well for continued growth going forward."

Fourth Quarter 2007 Financial Highlights:

-- Earnings Per Share (EPS) from Continuing Operations of $0.00, including net impairments and other charges of $0.24 as described below

-- Adjusted EPS from Continuing Operations (a non-GAAP financial measure) of $0.19, including a one-time deferred tax charge of $0.07 related to a change in Mexican tax law

-- Net Income Per Share of $0.01

-- Consolidated Net Revenues up 25% to $3.7 billion

-- Consolidated Gross Margin up 3% to $809 million

-- Consolidated Operating Cash Flow up 3% to $488 million

-- Subsidiary Distributions to Parent of $343 million

Full Year 2007 Financial Highlights:

-- EPS from Continuing Operations of $0.73, including net impairments and other charges of $0.33 recorded in 2007 as described below

-- Adjusted EPS from Continuing Operations (a non-GAAP financial measure) of $1.02, including a one-time deferred tax charge of $0.07 related to a change in Mexican tax law

-- Net Loss Per Share of $0.14, primarily due to a loss of $1.00 associated with the sale of a Venezuelan subsidiary, C.A. La Electricidad de Caracas (EDC)

-- Consolidated Net Revenues up 17% to $13.6 billion

-- Consolidated Gross Margin relatively flat at $3.4 billion

-- Consolidated Operating Cash Flow of $2.4 billion, exceeding the Company's expectations of $2.2-$2.3 billion

-- Subsidiary Distributions to Parent of $1.1 billion

Other 2007 Highlights:

-- Acquired TEG and TEP petroleum coke-fired generation facilities located in northern Mexico, with a total combined operating capacity of 460 MW

-- Won auction rights to develop and/or operate 1,762 MW in the Republic of South Africa and the Philippines, which are subject to final negotiation and closing conditions

-- Acquired two Midwestern wind projects from GE with 186 MW of operating capacity and started construction on a 170 MW expansion of the Buffalo Gap wind farm in Texas

-- Expanded renewable generation development efforts into Turkey and China

-- Secured coal rights for up to 2,400 MW of new generation capacity in India

-- Improved capital structure by refinancing over $1 billion of the Senior Secured Second Priority Notes with Senior Unsecured Debt, lowering borrowing costs and improving covenants

Fourth Quarter 2007 in Review

Revenue

During the quarter, revenues increased by $739 million, or 25%, to $3.7 billion. The increase in revenues reflects higher prices and volumes from the generation businesses of approximately $358 million across all four of the Company's regions, as well as favorable foreign currency translation of approximately $258 million. It also reflects approximately $57 million from TEG and TEP, two plants the Company acquired in northern Mexico in the first quarter of 2007.

Gross Margin

Gross margin increased by $20 million, or 3%, to $809 million. Gross margin benefited from a combination of higher prices at the North American and European businesses, favorable foreign currency translation and contributions from new businesses of approximately $149 million. These gains were offset in part by higher fixed costs at Eletropaulo, one of our distribution companies in Brazil, and Sonel, our integrated utility in Cameroon, coupled with the previously anticipated tariff reset at Eletropaulo in July 2007.

Income from Continuing Operations & Net Income

Fourth quarter income from continuing operations was $4 million, or $0.00 per diluted share, versus ($14) million, or ($0.02) per diluted share in fourth quarter 2006. The net loss in 2006 was primarily driven by higher development and overhead costs related to remediation work in fourth quarter 2006 ($0.05), restatement charges in Brazil ($0.03), charges related to the restructuring of certain of the Company's Brazilian subsidiaries ($0.02) and one-time costs related to the refinancing of debt at certain of the Company's subsidiaries in Panama ($0.01).

The $0.00 per diluted share earned in the fourth quarter from continuing operations includes net charges of $0.24 related to certain significant items. These items include:

-- an asset impairment at Uruguaiana, a generation plant in Brazil that the Company owns indirectly through its Brasiliana subsidiary ($0.24)

-- a write-off of the Company's remaining equity investment in ($0.02) and impairment of prepaid carbon emission credits ($0.01) from AgCert, a UK company which produces Certified Emission Reductions (CERs);

-- expenses associated with deferred financing charges and make-whole fees related to the refinancing of corporate debt ($0.08);

-- a one-time deferred tax charge arising from a change in Mexican tax law ($0.07); and

-- a gain of $0.18 realized from the secondary sale of shares by the Company's Chilean subsidiary Gener

Excluding the net impact of these significant charges, as well as the one-time charges in 2006 identified above, the main driver of the year-over-year improvement in both income from continuing operations and adjusted earnings per share (a non-GAAP financial measure) was improved operating performance at our North American and European businesses.

Fourth quarter net income was $8 million, or $0.01 per diluted share, as compared to $15 million or $0.02 reported for the fourth quarter 2006.

Adjusted earnings per share (a non-GAAP financial measure) was $0.19 in fourth quarter 2007 versus ($0.02) in fourth quarter 2006. Fourth quarter 2007 adjusted earnings includes a one-time, non-cash, charge of $0.07 related to a change in Mexican tax law. Adjusted earnings excludes the impact of: (i) mark to market amounts related to FAS 133 derivative transactions $(0.02), (ii) gains or losses due to disposition transactions and impairments, ($0.09) and (iii) the write-off of deferred financing charges and expensing of make-whole fees related to the refinancing of corporate debt ($0.08).

Cash Flow

Fourth quarter 2007 net cash from operating activities was $488 million as compared to $476 million in fourth quarter 2006. The increase was primarily attributable to improved operating performance at our North American and European businesses, which more than offset the impact of the sale of EDC in second quarter 2007. Excluding any contribution from EDC, which is included in the consolidated statement of cash flows, net cash from operating activities would have increased by approximately $30 million.

Full Year 2007 in Review

Revenue

During the year, revenues increased by $2.0 billion, or more than 17%, to $13.6 billion. The increase in revenues is attributable to higher prices from our generation businesses across all four of the Company's regions of $688 million, and $636 million from favorable currency translation at our utility businesses in Latin America. The increased revenues also reflects the contributions from new or recently acquired generation businesses, TEG and TEP in Mexico and Itabo in the Dominican Republic of $286 million, as well as higher utility volumes from our utility businesses in both Brazil and the Ukraine.

Gross Margin

Gross margin remained relatively flat at $3.4 billion, as improved operations in North America, favorable foreign currency translation in Brazil and the addition of TEG and TEP and Itabo were largely offset by the previously anticipated Eletropaulo tariff reset in July 2007, the impacts of gas curtailments and drier than normal hydrology at our businesses in the Southern Cone region of Latin America, as well as higher fixed costs at Eletropaulo and Sonel.

Income from Continuing Operations & Net Income

Income from continuing operations was $495 million, or $0.73 per diluted share, as compared to $176 million, or $0.27 per diluted share in 2006. Results for 2006 include the restructuring of certain of the Company's Brazilian subsidiaries which resulted in a non-cash, after-tax charge to income from continuing operations of $509 million or $0.76 per diluted share. For the full year, there was a net loss of $95 million, or $0.14 per diluted share, versus net income of $247 million, or $0.37 per diluted share, in 2006. The net loss in 2007 is driven by the sale of EDC, which resulted in a non-cash, after-tax charge of $680 million or $1.00 per diluted share. Adjusted earnings per share (a non-GAAP financial measure) was $1.02 in 2007, including a one-time charge of $0.07 related to a change in Mexican tax law. That compares to adjusted earnings per share (a non-GAAP financial measure) of $0.93 in 2006.

Excluding the impacts of the Brasiliana restructuring in 2006 and the significant charges of $0.33 in 2007, which includes both the $0.24 identified above for the fourth quarter as well as $0.09 in net asset losses/impairments recorded during the first three quarters, the main driver of the year-over-year increase in earnings per diluted share and adjusted earnings per share was improved operations at the North American and European businesses, the addition of new businesses and favorable foreign currency translation. This improvement helped offset the impacts of the gas curtailment in the Southern Cone region of Latin America, as well as higher corporate overhead charges related to financial restatements, remediation work and higher business development costs.

Cash Flow

During the year, net cash from operating activities was $2.4 billion, an increase of $6 million compared to 2006. Net cash from operating activities benefited from favorable foreign currency translation and improved operating performance at the North American and European businesses which largely offset the impact of the sale of EDC in May 2007. Excluding any contribution from EDC, net cash from operating activities would have increased by approximately $119 million.

2008 Guidance

AES expects 2008 diluted earnings per share from continuing operations of $2.43, including an expected net gain of $1.29 or $900 million related to the sale of two indirectly owned subsidiaries in Kazakhstan. The Company expects adjusted earnings per share of $1.14. For 2008, the Company expects net cash from operating activities of $2.3 billion to $2.4 billion, free cash flow of $1.4 billion to $1.6 billion and subsidiary distributions of $1.0 to $1.1 billion.

The Company will be updating its long term-term guidance through 2012 during its fourth quarter and year-end earnings call.

APPENDIX

Fourth Quarter 2007 Segment Highlights

-- Latin America Generation revenue increased by $326 million to $1.0 billion, primarily due to higher prices and volume in Chile of approximately $184 million, an increase in both sales to Eletropaulo and volume of energy sold to third parties at Tiete in Brazil of approximately $55 million, higher spot market sales in the Dominican Republic of approximately $20 million and favorable foreign currency translation of approximately $13 million. Gross margin increased by $51 million to $324 million, primarily due to the increase in Tiete energy sales.

-- Latin America Utilities revenue increased by $228 million to $1.4 billion, primarily due to approximately $211 million in favorable foreign currency translation. Gross margin decreased by $106 million to $94 million, primarily due to an increase in fixed costs and higher purchased power costs of approximately $107 million at Eletropaulo. Approximately $84 million of the increase in fixed costs is associated with an increase in the labor contingency charge recorded in 2007 versus 2006.

-- North America Generation revenue increased by $121 million to $543 million, primarily due to approximately $57 million in contributions from the newly acquired TEG and TEP businesses in Mexico and approximately $28 million attributable to higher prices in New York as well as higher volumes due to the planned Somerset outage in 2006. Gross margin increased by $65 million to $167 million, primarily due to the higher prices and volumes as well as lower costs at Eastern Energy, an impact of approximately $41 million, and contributions from TEG and TEP of approximately $18 million.

-- North America Utilities revenue increased by $4 million to $257 million, due primarily to an increase in wholesale power sales and environmental trackers within Indianapolis Power & Light's (IPL) rates. Gross margin increased by $3 million to $68 million, due in part to lower SO2 allowance purchase costs of approximately $13 million arising from the installation of clean coal technology at IPL's Harding Street plant, offset by an increase of approximately $12 million in fixed maintenance costs.

-- Europe & Africa Generation revenue increased by $30 million to $292 million, primarily due to favorable foreign currency translation of approximately $23 million. Increased prices and volumes of approximately $15 million in Kazakhstan and $13 million in Kilroot contributed as well, more than offsetting the decrease in volume at Hungary of approximately $19 million. Gross margin increased by $32 million to $108 million, primarily due to higher capacity pricing at Kilroot and increased rates and volume in Kazakhstan.

-- Europe & Africa Utilities revenue increased by $30 million to $182 million, primarily due to increased rates of approximately $18 million in Ukraine and approximately $9 million in favorable foreign currency translation. Gross margin decreased by $13 million, primarily due to an increase in fixed maintenance costs of approximately $18 million at Sonel in Cameroon.

-- Asia Generation revenue increased by $29 million to $203 million, primarily due to higher volume in Sri Lanka and higher dispatch in Pakistan. Gross margin decreased by $4 million to $39 million, primarily due to higher fuel costs at Ras Laffan in Oman and higher coal costs in China. Increased revenue at our businesses in Sri Lanka and Pakistan had only a modest impact on gross margin due to related increases in fuel costs.

Full Year 2007 Segment Highlights

-- Latin America Generation revenue increased by $895 million to $3.5 billion, primarily due to higher volume and prices at Gener and Alicura of approximately $443 million and $95 million, respectively. Increased volume and intercompany sales at Tiete contributed approximately $130 million as well. Gross margin decreased by $97 million to $955 million, primarily due to an increase in costs of approximately $173 million as a result of gas supply curtailments, drier than normal hydrology and higher spot prices for purchased electricity in the Company's businesses located in the Southern Cone region of Latin America.

-- Latin America Utilities revenue increased by $620 million to $5.2 billion, primarily due to approximately $493 million in favorable foreign currency translation, as well as increased rates and volume at our Sul and El Salvador businesses of approximately $99 million. Gross margin decreased by $23 million to $865 million, primarily due to reduced tariff rates at Eletropaulo of $355 million offset by lower costs, favorable foreign currency translation of approximately $148 million and higher volume of $74 million.

-- North America Generation revenue increased by $240 million to $2.2 billion, primarily due to the approximately $200 million contributed by the acquisition of the TEG and TEP facilities and $96 million in higher rate and volume sales at Eastern Energy; offset in part by $51 million of mark to market adjustments in 2006 for embedded derivatives at Deepwater and lower emission sales of $39 million. Gross margin increased by $92 million to $702 million, primarily due to the acquisition of TEG and TEP in Mexico, combined with higher rates and volumes and lower cost at Eastern Energy; offset by lower emission sales of $39 million.

-- North America Utilities revenue increased by $20 million to $1.1 billion, primarily due to increased volume from favorable weather, offset by a slight decrease in tariff rates at IPL. Gross margin increased by $36 million to $313 million, primarily due to increased sales volume and deferred fuel cost recovery at IPL.

-- Europe & Africa Generation revenue increased by $123 million to $975 million, primarily due to favorable currency translation of approximately $77 million and increased rate and volume sales of approximately $60 million at the Company's businesses in Kazakhstan; offset in part by lower emission sales in Hungary and the Czech Republic of approximately $28 million. Gross margin increased by $28 million to $275 million, primarily due to rate and volume increases at our businesses in Kazakhstan and Kilroot of $44 million and $13 million, respectively; offset in part by lower emission sales in Hungary and the Czech Republic.

-- Europe & Africa Utilities revenue increased by $90 million to $660 million, primarily due to increased tariff rates and volume of approximately $57 million in the Ukraine and approximately $28 million in favorable foreign currency translation. Gross margin decreased by $40 million to $63 million, primarily due to higher fuel usage and certain non-fuel operating and maintenance costs at Sonel.

-- Asia Generation revenue increased by $104 million to $889 million, primarily due to increased dispatch of approximately $83 million at Lal Pir and Pak Gen, as well as $30 million of improvement at Kelanitissa due to favorable dispatch. Gross margin decreased by $8 million to $193 million, primarily due to decreased volume at Chigen and higher coal prices in China. Much of the increase in revenue for Pakistan and Kelanitissa is offset by higher fuel prices.

Non-GAAP Financial Measures

See Non-GAAP Financial Measures for definitions of adjusted earnings per share and free cash flow and reconciliations to the most comparable GAAP financial measure.

Attachments

Consolidated Statements of Operations, Segment Information, Consolidated Balance Sheets, Consolidated Statements of Cash Flows, Non-GAAP Financial Measures, Parent Financial Information, 2008 Financial Guidance Elements.

Conference Call Information

AES will host a conference call on Monday, March 17, 2008 at 10:00 a.m. Eastern Daylight Time (EDT). Interested parties may listen to the teleconference by dialing 1-866-229-5768 at least ten minutes before the start of the call. International callers should dial +1-973-200-3007. The reservation number for this call is 39483860. Internet access to the conference call and presentation materials will be available on the AES website at www.aes.com by selecting "Investor Information."

A telephonic replay of the call will be available from approximately 12:00 p.m. EDT on Monday, March 17, 2008 through Monday, April 7, 2008. Callers in the U.S. please dial 1-800-642-1687. International callers should dial +1-706-645-9291. The system will ask for a reservation number; please enter 39483860 followed by the pound key (#). A webcast replay, as well as a replay in downloadable MP3 format, will be accessible at www.aes.com beginning shortly after the completion of the call.

About AES

AES is one of the world's largest global power companies, with 2007 revenues of $13.6 billion. With operations in 28 countries on five continents, AES's generation and distribution facilities have the capacity to serve 100 million people worldwide. Our 13 regulated utilities amass annual sales of over 78,000 GWh and our 121 generation facilities have the capacity to generate approximately 43,000 megawatts. Our global workforce of 28,000 people is committed to operational excellence and meeting the world's growing power needs. To learn more about AES, please visit www.aes.com or contact AES media relations at media@aes.com.

Safe Harbor Disclosure

This news release contains forward-looking statements within the meaning of the Securities Act of 1933 and of the Securities Exchange Act of 1934. Such forward-looking statements include, but are not limited to, those related to future earnings, growth and financial and operating performance. Forward-looking statements are not intended to be a guarantee of future results, but instead constitute AES's current expectations based on reasonable assumptions. Forecasted financial information is based on certain material assumptions. These assumptions include, but are not limited to, continued normal levels of operating performance and electricity volume at our distribution companies and operational performance at our generation businesses consistent with historical levels, as well as achievements of planned productivity improvements and incremental growth investments at normalized investment levels and rates of return consistent with prior experience.

Actual results could differ materially from those projected in our forward-looking statements due to risks, uncertainties and other factors. Important factors that could affect actual results are discussed in AES's filings with the Securities and Exchange Commission, including, but not limited to, the risks discussed under Item 1A "Risk Factors" in AES's 2007 Annual Report on Form 10-K. Readers are encouraged to read AES's filings to learn more about the risk factors associated with AES's business. AES undertakes no obligation to update or revise any forward-looking statements, whether as a result of new information, future events or otherwise.

                         THE AES CORPORATION
          CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited)

                         Three Months Ended          Year Ended
                            December 31,            December 31,
($ in millions, except                2006                    2006
 per share amounts)       2007      (Restated)    2007      (Restated)
                       ----------- ----------- ----------- -----------


Revenues               $    3,673  $    2,934  $   13,588  $   11,576
Cost of sales              (2,864)     (2,145)    (10,179)     (8,142)
                       ----------- ----------- ----------- -----------
  GROSS MARGIN                809         789       3,409       3,434

General and
 administrative
 expenses                    (118)       (123)       (379)       (301)
Interest expense             (499)       (443)     (1,788)     (1,769)
Interest income               141         112         500         434
Other expense                (176)       (283)       (255)       (452)
Other income                   34          33         358         116
Gain on sale of
 investments                  124           -         134          98
Loss on sale of
 subsidiary stock               -          (3)          -        (535)
Impairment expense           (370)        (12)       (408)        (17)
Foreign currency
 transaction losses
 (gains) on net
 monetary position             13          (9)         24         (80)
Equity in earnings of
 affiliates                    19           7          76          73
Other non-operating
 expense                      (12)          -         (57)          -
                       ----------- ----------- ----------- -----------

  (LOSS) INCOME FROM
   CONTINUING
   OPERATIONS BEFORE
   INCOME TAXES AND
   MINORITY INTEREST          (35)         68       1,614       1,001

Income tax expense            (79)        (51)       (685)       (362)
Minority interest
 expense                      118         (31)       (434)       (463)

                       ----------- ----------- ----------- -----------
  INCOME (LOSS) FROM
   CONTINUING
   OPERATIONS                   4         (14)        495         176

Income from operations
 of discontinued
 businesses, net of
 tax                            -          27          71         107
Gain (loss) from
 disposal of
 discontinued
 businesses, net of
 tax                            4           2        (661)        (57)
Extraordinary item,
 net of tax                     -           -           -          21

                       ----------- ----------- ----------- -----------
  NET INCOME (LOSS)    $        8  $       15  $      (95) $      247
                       =========== =========== =========== ===========


DILUTED EARNINGS
 (LOSS) PER SHARE
Income (loss) from
 continuing operations $        -  $    (0.02) $     0.73  $     0.27
Discontinued
 operations                  0.01        0.04       (0.87)       0.07
Extraordinary item              -           -           -        0.03

                       ----------- ----------- ----------- -----------
DILUTED EARNINGS
 (LOSS) PER SHARE      $     0.01  $     0.02  $    (0.14) $     0.37
                       =========== =========== =========== ===========

Diluted weighted
 average shares
 outstanding (in
 millions)                    676         658         678         672
                       =========== =========== =========== ===========
                         THE AES CORPORATION
                   SEGMENT INFORMATION (unaudited)


                         Three Months Ended          Year Ended
                            December 31,            December 31,
($ in millions)                       2006                    2006
                          2007      (Restated)    2007      (Restated)
                       ----------- ----------- ----------- -----------


REVENUES
  Latin America -
   Generation          $    1,036  $      710  $    3,510  $    2,615
  Latin America -
   Utilities                1,383       1,155       5,172       4,552
  North America -
   Generation                 543         422       2,168       1,928
  North America -
   Utilities                  257         253       1,052       1,032
  Europe & Africa -
   Generation                 292         262         975         852
  Europe & Africa -
   Utilities                  182         152         660         570
  Asia - Generation           203         174         889         785
  Corp/Other &
   eliminations              (223)       (194)       (838)       (758)
                       ----------- ----------- ----------- -----------

    Total revenue      $    3,673  $    2,934  $   13,588  $   11,576
                       =========== =========== =========== ===========

GROSS MARGIN
  Latin America -
   Generation          $      324  $      273  $      955  $    1,052
  Latin America -
   Utilities                   94         200         865         888
  North America -
   Generation                 167         102         702         610
  North America -
   Utilities                   68          65         313         277
  Europe & Africa -
   Generation                 108          76         275         247
  Europe & Africa -
   Utilities                   (1)         12          63         103
  Asia - Generation            39          43         193         201
  Corp/Other &
   eliminations                10          18          43          56
                       ----------- ----------- ----------- -----------

    Total gross margin $      809  $      789  $    3,409  $    3,434
                       =========== =========== =========== ===========

(LOSS) INCOME FROM
 CONTINUING OPERATIONS
 BEFORE INCOME TAXES
 AND MINORITY INTEREST
  Latin America -
   Generation          $       21  $      149  $      669  $      802
  Latin America -
   Utilities                   23         (33)        612        (184)
  North America -
   Generation                 102          26         539         363
  North America -
   Utilities                   38          32         196         153
  Europe & Africa -
   Generation                  92          50         229         201
  Europe & Africa -
   Utilities                   (9)          7          45          91
  Asia - Generation            18          14         130         127
  Corp/Other &
   eliminations              (297)       (174)       (815)       (625)
                       ----------- ----------- ----------- -----------

    Total (loss)
     income from
     continuing
     operations before
     income taxes and
     minority interest $      (12) $       71  $    1,605  $      928
                       =========== =========== =========== ===========
                         THE AES CORPORATION
               CONSOLIDATED BALANCE SHEETS (unaudited)

                                         December 31,   December 31,
($ in millions, except shares and par
 value)                                      2007      2006 (Restated)
                                         -----------------------------

ASSETS
  CURRENT ASSETS
  Cash and cash equivalents              $      2,058  $        1,358
  Restricted cash                                 522             548
  Short term investments                        1,306             640
  Accounts receivable, net of reserves
   of $255 and $232, respectively               2,270           1,765
  Inventory                                       480             445
  Receivable from affiliates                       56              91
  Deferred income taxes - current                 286             214
  Prepaid expenses                                137             106
  Other current assets                          1,076             927
  Current assets of held for sale and
   discontinued businesses                        145             484
                                         ------------- ---------------
    Total current assets                        8,336           6,578

  PROPERTY, PLANT AND EQUIPMENT
  Land                                          1,052             921
  Electric generation, distribution
   assets, and other                           24,696          21,464
  Accumulated depreciation                     (7,502)         (6,427)
  Construction in progress                      1,774             987
                                         ------------- ---------------
    Property, plant and equipment, net         20,020          16,945

  OTHER ASSETS
  Deferred financing costs, net of
   accumulated amortization of $227 and
   $188, respectively                             352             311
  Investment in and advances to
   affiliates                                     743             591
  Debt service reserves and other
   deposits                                       568             515
  Goodwill                                      1,416           1,414
  Other intangible assets, net of
   accumulated amortization of $262 and
   $228, respectively                             505             498
  Deferred income taxes - noncurrent              647             601
  Other assets                                  1,685           1,587
  Noncurrent assets of held for sale and
   discontinued businesses                        181           2,234
                                         ------------- ---------------
    Total other assets                          6,097           7,751
                                         ------------- ---------------

      TOTAL ASSETS                       $     34,453  $       31,274
                                         ============= ===============

LIABILITIES AND STOCKHOLDERS' EQUITY
  CURRENT LIABILITIES
  Accounts payable                       $      1,073  $          788
  Accrued interest                                255             404
  Accrued and other liabilities                 2,639           2,143
  Non-recourse debt - current portion           1,142           1,402
  Recourse debt - current portion                 423               -
  Current liabilities of held for sale
   and discontinued businesses                    170             313
                                         ------------- ---------------
    Total current liabilities                   5,702           5,050

  LONG-TERM LIABILITIES
  Non-recourse debt                            11,297           9,840
  Recourse debt                                 5,132           4,790
  Deferred income taxes - noncurrent            1,197             809
  Pension liabilities and other post-
   retirement liabilities                         921             844
  Other long-term liabilities                   3,754           3,556
  Long-term liabilities of held for sale
   and discontinued businesses                     45             479
                                         ------------- ---------------
    Total long-term liabilities                22,346          20,318

  Minority Interest (including
   discontinued businesses of $- and
   $175, respectively)                          3,241           2,927

  STOCKHOLDERS' EQUITY
  Common stock ($.01 par value,
   1,200,000,000 shares authorized;
   670,339,855 and 655,126,309 shares
   issued and outstanding at December
   31, 2007 and 2006, respectively)                 7               7
  Additional paid-in capital                    6,776           6,659
  Accumulated deficit                          (1,241)         (1,093)
  Accumulated other comprehensive loss         (2,378)         (2,594)
                                         ------------- ---------------
    Total stockholders' equity                  3,164           2,979
                                         ------------- ---------------

      TOTAL LIABILITIES AND
       STOCKHOLDERS' EQUITY              $     34,453  $       31,274
                                         ============= ===============
THE AES CORPORATION

CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited)

                                           Year Ended December 31,
($ in millions)                              2007      2006 (Restated)
                                        -------------- ---------------

OPERATING ACTIVITIES
  Net (loss) income                     $         (95) $          247
  Adjustments to net (loss) income:
    Depreciation and amortization                 942             933
    Loss from sale of investments and
     impairment expense                           981             471
    Loss on disposal and impairment
     write-down - discontinued
     operations                                    21              62
    Provision for deferred taxes                  210             (10)
    Minority interest expense                     452             482
    Contingencies                                 196             173
    Loss on the extinguishment of debt             92             148
    Other                                         (34)              7
  Changes in operating assets and
   liabilities:
    (Increase) decrease in accounts
     receivable                                  (306)             94
    Increase in inventory                         (26)             (3)
    Decrease (increase) in prepaid
     expenses and other current assets            335             (69)
    (Increase) decrease in other assets          (134)            149
    Decrease in accounts payable and
     accrued liabilities                         (398)           (385)
    Increase in other liabilities                 121              52
                                        -------------- ---------------
      Net cash provided by operating
       activities                               2,357           2,351

INVESTING ACTIVITIES
  Capital expenditures                         (2,425)         (1,460)
  Acquisitions, net of cash acquired             (315)            (19)
  Proceeds from the sales of businesses         1,136             898
  Proceeds from the sales of assets                16              24
  Sale of short-term investments                2,492           2,011
  Purchase of short-term investments           (2,982)         (2,359)
  Increase in restricted cash                     (28)             (8)
  Purchase of emission allowances                 (13)            (77)
  Proceeds from the sales of emission
   allowances                                      17              82
  Decrease in debt service reserves and
   other assets                                   122              39
  Purchase of long-term available-for-
   sale securities                                (49)            (52)
  Repayment of affiliate loan                      55               -
  Other investing                                   4              14
                                        -------------- ---------------
    Net cash used in investing
     activities                                (1,970)           (907)

FINANCING ACTIVITIES
  (Repayments) borrowings under the
   revolving credit facilities, net               (85)             72
  Issuance of recourse debt                     2,000               -
  Issuance of non-recourse debt                 2,297           3,097
  Repayments of recourse debt                  (1,315)           (150)
  Repayments of non-recourse debt              (2,251)         (4,059)
  Payments for deferred financing costs           (97)            (86)
  Distributions to minority interests            (699)           (335)
  Contributions from minority interests           374             125
  Issuance of common stock                         58              78
  Financed capital expenditures                   (35)            (52)
  Other financing                                  (3)             (7)
                                        -------------- ---------------
    Net cash provided by (used in)
     financing activities                         244          (1,317)
    Effect of exchange rate changes on
     cash                                          69              62
                                        -------------- ---------------

  Total increase in cash and cash
   equivalents                                    700             189
  Cash and cash equivalents, beginning          1,358           1,169
                                        -------------- ---------------

  Cash and cash equivalents, ending     $       2,058  $        1,358
                                        ============== ===============

                         THE AES CORPORATION
               NON-GAAP FINANCIAL MEASURES (unaudited)


                            Three Months Ended        Year Ended
                               December 31,          December 31,
($ in millions, except per               2006                  2006
 share amounts)               2007    (Restated)    2007    (Restated)
                           --------------------- ---------------------



Diluted EPS From
 Continuing Operations     $     -    $   (0.02) $  0.73    $    0.27

   FAS 133 Mark to Market
    (Gains)/Losses            0.02            -     0.03        (0.05)
   Currency Transaction
    (Gains)/Losses               -            -        -         0.01
   Net Asset
    (Gains)/Losses and
    Impairments               0.09(1)         -     0.18(2)      0.68
   Debt Retirement
    (Gains)/Losses            0.08            -     0.08         0.03
                           -------    ---------- -------    ----------

Adjusted Earnings (Loss)
 Per Share (1)(2)(3)(4)    $  0.19    $   (0.02) $  1.02    $    0.94
                           =======    ========== =======    ==========

----------------------------------------------------------------------

Capital Expenditures

   Maintenance Capital
    Expenditures           $   199    $     292  $   878    $     867
   Growth Capital
    Expenditures               505          176    1,582          645
                           -------    ---------- -------    ----------

Total Capital Expenditures $   704    $     468  $ 2,460    $   1,512
                           =======    ========== =======    ==========

----------------------------------------------------------------------

Reconciliation of Free
 Cash Flow

   Net Cash from Operating
    Activities             $   488    $     476  $ 2,357    $   2,351
   Less: Maintenance
    Capital Expenditures       199          292      878          867
                           -------    ---------- -------    ----------

Free Cash Flow (5)         $   289    $     184  $ 1,479    $   1,484
                           =======    ========== =======    ==========

(1) Amount includes: AgCert receivable write-off of $0.01, pre-tax and
     after-tax charge of $14 million and $9 million, respectively;
     Uruguaiana impairment of $0.24; Gener secondary share sale gain
     of ($0.18); and AgCert investment impairment of $0.02. Other than
     the AgCert receivable write-off noted above, these adjustments
     have no tax effect.

(2) In addition to Q4 items referenced in footnote (1), amount
     includes: AgCert investment impairment of $0.06, pre-tax and
     after-tax charge of $40 million; Placerita impairment of $0.02,
     pre-tax and after-tax charge of $25 million and $15 million,
     respectively; and Coal Creek impairment of $0.01, pre-tax and
     after-tax charge of $10 million and $6 million, respectively

(3) Adjusted earnings per share (a non-GAAP financial measure) is
     defined as diluted earnings per share from continuing operations
     excluding gains or losses associated with (a) mark-to-market
     amounts related to FAS 133 derivative transactions, (b) foreign
     currency transaction impacts on the net monetary position related
     to Brazil and Argentina, (c) significant asset gains or losses
     due to disposition transactions and impairments, and (d) costs
     related to early retirement of recourse debt. AES believes that
     adjusted earnings per share better reflects the underlying
     business performance of the Company, and is considered in the
     Company's internal evaluation of financial performance. Factors
     in this determination include the variability associated with
     mark-to-market gains or losses related to certain derivative
     transactions, currency transaction gains or losses, periodic
     strategic decisions to dispose of certain assets which may
     influence results in a given period, and the early retirement of
     corporate debt.

(4) Effective January 1, 2008, the Company has decided to include in
     its definition of adjusted earnings per share, costs associated
     with early retirement of non-recourse debt, in addition to
     recourse debt. This modification will apply prospectively and is
     not reflected in the 2007 results presented in this Form 8-K.

(5) Free cash flow (a non-GAAP financial measure) is defined as net
     cash from operating activities less maintenance capital
     expenditures (including environmental capital expenditures). AES
     believes that free cash flow is a useful measure for evaluating
     our financial condition because it represents the amount of cash
     provided by operations less maintenance capital expenditures as
     defined by our businesses, that may be available for investing or
     for repaying debt.
                         The AES Corporation
               Parent Financial Information (unaudited)
----------------------------------------------------------------------
Parent only data: last four quarters
($ in millions)                               4 Quarters Ended
                                       DecemberSeptember June   March
                                          31,     30,      30,    31,
 Total subsidiary distributions &
  returns of capital to Parent          2007     2007     2007   2007
---------------------------------------
                                       Actual   Actual   Actual Actual
                                       ------- --------- ------ ------
Subsidiary distributions(1) to Parent
 & QHCs                                 $1,099    $1,067 $1,058 $  976
Returns of capital distributions to
 Parent & QHCs                             106        94     92     87
                                       ------- --------- ------ ------
Total subsidiary distributions &
 returns of capital to Parent           $1,205    $1,161 $1,150 $1,063
                                       ======= ========= ====== ======


Parent only data: quarterly
($ in millions)                                 Quarter Ended
                                       DecemberSeptember June   March
                                          31,      30,     30,    31,
 Total subsidiary distributions &
  returns of capital to Parent          2007     2007     2007   2007
---------------------------------------
                                       Actual   Actual   Actual Actual
                                       ------- --------- ------ ------
Subsidiary distributions(1) to Parent
 & QHCs                                 $  343    $  361 $  259 $  137
Returns of capital distributions to
 Parent & QHCs                              21        35     34     15
                                       ------- --------- ------ ------
Total subsidiary distributions &
 returns of capital to Parent           $  364    $  396 $  293 $  152
                                       ======= ========= ====== ======


Parent Company Liquidity(3)                      Balance at
--------------------------------------
($ in millions)                        DecemberSeptember June   March
                                          31,      30,     30,    31,
                                        2007     2007     2007   2007
                                       Actual   Actual   Actual Actual
                                       ------- --------- ------ ------
Cash at Parent & Cash at QHCs(2)        $1,315    $  619 $  405 $   74
Availability under revolver                838       896    973    804
                                       ------- --------- ------ ------
 Ending liquidity                       $2,153    $1,515 $1,378 $  878
                                       ======= ========= ====== ======
(1) Subsidiary distributions - Subsidiary distributions should not be
     construed as an alternative to Net Cash Provided by Operating
     Activities which are determined in accordance with GAAP.
     Subsidiary distributions are important to the Parent Company
     because the Parent Company is a holding company that does not
     derive any significant direct revenues from its own activities
     but instead relies on its subsidiaries' business activities and
     the resultant distributions to fund the debt service, investment
     and other cash needs of the holding company. The reconciliation
     of difference between the subsidiary distributions and the Net
     Cash Provided by Operating Activities consists of cash generated
     from operating activities that is retained at the subsidiaries
     for a variety of reasons which are both discretionary and non-
     discretionary in nature. These factors include, but are not
     limited to, retention of cash to fund capital expenditures at the
     subsidiary, cash retention associated with non-recourse debt
     covenant restrictions and related debt service requirements at
     the subsidiaries, retention of cash related to sufficiency of
     local GAAP statutory retained earnings at the subsidiaries,
     retention of cash for working capital needs at the subsidiaries,
     and other similar timing differences between when the cash is
     generated at the subsidiaries and when it reaches the Parent
     Company and related holding companies.

(2) The cash held at qualifying holding companies (QHCs) represents
     cash sent to subsidiaries of the company domiciled outside of the
     US. Such subsidiaries had no contractual restrictions on their
     ability to send cash to AES, the Parent Company (Parent). Cash at
     those subsidiaries was used for investment and related activities
     outside of the US. These investments included equity investments
     and loans to other foreign subsidiaries as well as development
     and general costs and expenses incurred outside the US. Since the
     cash held by these QHCs is available to the Parent, AES uses the
     combined measure of subsidiary distributions to Parent and QHCs
     as a useful measure of cash available to the Parent to meet its
     international liquidity needs.

(3) Liquidity - Defined as cash at the Parent Company plus
     availability under corporate revolver plus cash at qualifying
     holding companies (QHCs). AES believes that unconsolidated Parent
     Company liquidity is important to the liquidity position of AES
     as a Parent Company because of the non-recourse nature of most of
     AES's indebtedness.
AES CORPORATION

2008 FINANCIAL GUIDANCE ELEMENTS

                                                 2008 Guidance
                                          ----------------------------


Income Statement Elements

  Gross Margin                                $3.6 to 3.7 billion

  Income Before Tax and Minority Interest
   (1)                                        $3.0 to 3.1 billion

  Diluted Earnings Per Share From
   Continuing Operations (1)                         $2.43

  Adjusted Earnings Per Share Factors (1)
   (2)                                              ($1.29)

  Adjusted Earnings Per Share (2)                    $1.14

Cash Flow Elements

  Net Cash From Operating Activities          $2.3 to 2.4 billion

  Maintenance Capital Expenditures            $0.8 to 0.9 billion

  Free Cash Flow (3)                          $1.4 to 1.6 billion

  Growth Capital Expenditures                 $2.3 to 2.4 billion

  Subsidiary Distributions                    $1.0 to 1.1 billion

  Foreign Currency Sensitivity (annual)    10% currency move = app.
                                             $0.06 per diluted share

  Interest Rate Sensitivity (annual)       1% rate move = app. $0.01
                                                per diluted share

  Exchange Rate Assumptions (annual
   average)
    - Brazil Real                                   1.73 / $
    - Euro                                          0.66 / $
    - Argentina Peso                                3.22 / $
Notes:

(1) Includes net gain of approximately $900 million or $1.29 per share
     primarily from sale of two indirectly owned subsidiaries in
     Kazakhstan.

(2) Non-GAAP financial measure. See 2007 Non-GAAP Financial Measures
     Note 3 and Note 4.

(3) Non-GAAP financial measure. See 2007 Non-GAAP Financial Measures
     Note 5. Maintenance capital expenditures reflect total capital
     expenditures of $3.1 to $3.3 billion less growth capital
     expenditures of $2.3 to $2.4 billion, including certain growth
     projects not yet awarded.


Contact:

AES Corporation
Media
Robin Pence, 703-682-6552
or
Investor
Ahmed Pasha, 703-682-6451

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