This document is an amendment to a previously filed 10-Q form submitted by AES Corp. It provides restated financial statements for the first quarter of 2007, including: - A net loss of $462 million compared to a net income of $342 million in the prior year, due to a $636 million loss from discontinued operations. - Revenues of $3.1 billion across regulated and non-regulated businesses. - Operating income of $112 million from continuing operations, down from $324 million previously reported. - The balance sheet has been restated to reflect corrections to prior period errors related to contract modifications in Pakistan, adoption of a new accounting standard, and reclassification of debt.