XML 47 R33.htm IDEA: XBRL DOCUMENT
v3.5.0.2

Guarantee of Registered Securities (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2016
Guarantee of Registered Securities [Abstract] |
Condensed Consolidating Statements of Income | Condensed Consolidating Statement of Income
|  | Three months ended September 30, 2016
|  |  |  |  |  | Other |  |  |  |
|  | Aon |  | Aon |  | Non-Guarantor |  | Consolidating |  |
(millions) |  | plc |  | Corporation |  | Subsidiaries |  | Adjustments |  | Consolidated
Revenue |  |  |  |  |  |  |  |  |  |
Commissions, fees and other |  | $ | — |  |  | $ | — |  |  | $ | 2,740 |  |  | $ | — |  |  | $ | 2,740 |
Fiduciary investment income |  | — |  |  | — |  |  | 6 |  |  | — |  |  | 6 |
Total revenue |  | — |  |  | — |  |  | 2,746 |  |  | — |  |  | 2,746 |
Expenses |  |  |  |  |  |  |  |  |  |
Compensation and benefits |  | 25 |  |  | 4 |  |  | 1,582 |  |  | — |  |  | 1,611 |
Other general expenses |  | (1 | ) |  | 3 |  |  | 711 |  |  | — |  |  | 713 |
Total operating expenses |  | 24 |  |  | 7 |  |  | 2,293 |  |  | — |  |  | 2,324 |
Operating (loss) income |  | (24 | ) |  | (7 | ) |  | 453 |  |  | — |  |  | 422 |
Interest income |  | — |  |  | 4 |  |  | 5 |  |  | (8 | ) |  | 1 |
Interest expense |  | (51 | ) |  | (24 | ) |  | (3 | ) |  | 8 |  |  | (70 | )
Intercompany interest income (expense) |  | 3 |  |  | (135 | ) |  | 132 |  |  | — |  |  | — |
Intercompany other income (expense) |  | 328 |  |  | (277 | ) |  | (51 | ) |  | — |  |  | — |
Other (loss) income |  | (5 | ) |  | 1 |  |  | 10 |  |  | 3 |  |  | 9 |
Income (loss) before taxes |  | 251 |  |  | (438 | ) |  | 546 |  |  | 3 |  |  | 362 |
Income tax expense (benefit) |  | 14 |  |  | (93 | ) |  | 127 |  |  | — |  |  | 48 |
Income (loss) before equity in earnings of subsidiaries |  | 237 |  |  | (345 | ) |  | 419 |  |  | 3 |  |  | 314 |
Equity in earnings (loss) of subsidiaries, net of tax |  | 67 |  |  | 209 |  |  | (136 | ) |  | (140 | ) |  | — |
Net income (loss) |  | 304 |  |  | (136 | ) |  | 283 |  |  | (137 | ) |  | 314 |
Less: Net income attributable to noncontrolling interests |  | — |  |  | — |  |  | 7 |  |  | — |  |  | 7 |
Net income (loss) attributable to Aon shareholders |  | $ | 304 |  |  | $ | (136 | ) |  | $ | 276 |  |  | $ | (137 | ) |  | $ | 307 |
Condensed Consolidating Statement of Income
|  | Three months ended September 30, 2015
|  |  |  |  |  | Other |  |  |  |
|  | Aon |  | Aon |  | Non-Guarantor |  | Consolidating |  |
(millions) |  | plc |  | Corporation |  | Subsidiaries |  | Adjustments |  | Consolidated
Revenue |  |  |  |  |  |  |  |  |  |
Commissions, fees and other |  | $ | — |  |  | $ | — |  |  | $ | 2,736 |  |  | $ | — |  |  | $ | 2,736 |
Fiduciary investment income |  | — |  |  | — |  |  | 6 |  |  | — |  |  | 6 |
Total revenue |  | — |  |  | — |  |  | 2,742 |  |  | — |  |  | 2,742 |
Expenses |  |  |  |  |  |  |  |  |  |
Compensation and benefits |  | 28 |  |  | 8 |  |  | 1,608 |  |  | — |  |  | 1,644 |
Other general expenses |  | 1 |  |  | 3 |  |  | 681 |  |  | — |  |  | 685 |
Total operating expenses |  | 29 |  |  | 11 |  |  | 2,289 |  |  | — |  |  | 2,329 |
Operating (loss) income |  | (29 | ) |  | (11 | ) |  | 453 |  |  | — |  |  | 413 |
Interest income |  | (5 | ) |  | 4 |  |  | 4 |  |  | — |  |  | 3 |
Interest expense |  | (33 | ) |  | (34 | ) |  | (5 | ) |  | — |  |  | (72 | )
Intercompany interest income (expense) |  | 119 |  |  | (128 | ) |  | 9 |  |  | — |  |  | — |
Intercompany other (expense) income |  | (57 | ) |  | (17 | ) |  | 74 |  |  | — |  |  | — |
Other income |  | — |  |  | 2 |  |  | 6 |  |  | — |  |  | 8 |
(Loss) income before taxes |  | (5 | ) |  | (184 | ) |  | 541 |  |  | — |  |  | 352 |
Income tax (benefit) expense |  | (1 | ) |  | (63 | ) |  | 113 |  |  | — |  |  | 49 |
(Loss) Income before equity in earnings of subsidiaries |  | (4 | ) |  | (121 | ) |  | 428 |  |  | — |  |  | 303 |
Equity in earnings of subsidiaries, net of tax |  | 299 |  |  | 355 |  |  | 234 |  |  | (888 | ) |  | — |
Net income |  | 295 |  |  | 234 |  |  | 662 |  |  | (888 | ) |  | 303 |
Less: Net income attributable to noncontrolling interests |  | — |  |  | — |  |  | 8 |  |  | — |  |  | 8 |
Net income attributable to Aon shareholders |  | $ | 295 |  |  | $ | 234 |  |  | $ | 654 |  |  | $ | (888 | ) |  | $ | 295 |
Condensed Consolidating Statement of Income
|  | Nine months ended September 30, 2016
|  |  |  |  |  | Other |  |  |  |
|  | Aon |  | Aon |  | Non-Guarantor |  | Consolidating |  |
(millions) |  | plc |  | Corporation |  | Subsidiaries |  | Adjustments |  | Consolidated
Revenue |  |  |  |  |  |  |  |  |  |
Commissions, fees and other |  | $ | — |  |  | $ | — |  |  | $ | 8,288 |  |  | $ | — |  |  | $ | 8,288 |
Fiduciary investment income |  | — |  |  | — |  |  | 16 |  |  | — |  |  | 16 |
Total revenue |  | — |  |  | — |  |  | 8,304 |  |  | — |  |  | 8,304 |
Expenses |  |  |  |  |  |  |  |  |  |
Compensation and benefits |  | 76 |  |  | 10 |  |  | 4,862 |  |  | — |  |  | 4,948 |
Other general expenses |  | 5 |  |  | 7 |  |  | 2,067 |  |  | — |  |  | 2,079 |
Total operating expenses |  | 81 |  |  | 17 |  |  | 6,929 |  |  | — |  |  | 7,027 |
Operating (loss) income |  | (81 | ) |  | (17 | ) |  | 1,375 |  |  | — |  |  | 1,277 |
Interest income |  | — |  |  | 13 |  |  | 14 |  |  | (21 | ) |  | 6 |
Interest expense |  | (145 | ) |  | (78 | ) |  | (10 | ) |  | 21 |  |  | (212 | )
Intercompany interest income (expense) |  | 10 |  |  | (405 | ) |  | 395 |  |  | — |  |  | — |
Intercompany other income (expense) |  | 217 |  |  | (292 | ) |  | 75 |  |  | — |  |  | — |
Other (expense) income |  | (3 | ) |  | (8 | ) |  | 39 |  |  | (1 | ) |  | 27 |
(Loss) income before taxes |  | (2 | ) |  | (787 | ) |  | 1,888 |  |  | (1 | ) |  | 1,098 |
Income tax (benefit) expense |  | (33 | ) |  | (219 | ) |  | 429 |  |  | — |  |  | 177 |
Income (loss) before equity in earnings of subsidiaries |  | 31 |  |  | (568 | ) |  | 1,459 |  |  | (1 | ) |  | 921 |
Equity in earnings of subsidiaries, net of tax |  | 864 |  |  | 812 |  |  | 244 |  |  | (1,920 | ) |  | — |
Net income |  | 895 |  |  | 244 |  |  | 1,703 |  |  | (1,921 | ) |  | 921 |
Less: Net income attributable to noncontrolling interests |  | — |  |  | — |  |  | 27 |  |  | — |  |  | 27 |
Net income attributable to Aon shareholders |  | $ | 895 |  |  | $ | 244 |  |  | $ | 1,676 |  |  | $ | (1,921 | ) |  | $ | 894 |
Condensed Consolidating Statement of Income
|  | Nine months ended September 30, 2015
|  |  |  |  |  | Other |  |  |  |
|  | Aon |  | Aon |  | Non-Guarantor |  | Consolidating |  |
(millions) |  | plc |  | Corporation |  | Subsidiaries |  | Adjustments |  | Consolidated
Revenue |  |  |  |  |  |  |  |  |  |
Commissions, fees and other |  | $ | — |  |  | $ | — |  |  | $ | 8,378 |  |  | $ | — |  |  | $ | 8,378 |
Fiduciary investment income |  | — |  |  | — |  |  | 16 |  |  | — |  |  | 16 |
Total revenue |  | — |  |  | — |  |  | 8,394 |  |  | — |  |  | 8,394 |
Expenses |  |  |  |  |  |  |  |  |  |
Compensation and benefits |  | 85 |  |  | 29 |  |  | 4,866 |  |  | — |  |  | 4,980 |
Other general expenses |  | 10 |  |  | 6 |  |  | 2,267 |  |  | — |  |  | 2,283 |
Total operating expenses |  | 95 |  |  | 35 |  |  | 7,133 |  |  | — |  |  | 7,263 |
Operating (loss) income |  | (95 | ) |  | (35 | ) |  | 1,261 |  |  | — |  |  | 1,131 |
Interest income |  | (14 | ) |  | 10 |  |  | 14 |  |  | — |  |  | 10 |
Interest expense |  | (87 | ) |  | (101 | ) |  | (17 | ) |  | — |  |  | (205 | )
Intercompany interest income (expense) |  | 358 |  |  | (349 | ) |  | (9 | ) |  | — |  |  | — |
Intercompany other (expense) income |  | (162 | ) |  | (40 | ) |  | 202 |  |  | — |  |  | — |
Other income |  | — |  |  | 10 |  |  | 41 |  |  | — |  |  | 51 |
(Loss) income before taxes |  | — |  |  | (505 | ) |  | 1,492 |  |  | — |  |  | 987 |
Income tax (benefit) expense |  | — |  |  | (180 | ) |  | 335 |  |  | — |  |  | 155 |
(Loss) income before equity in earnings of subsidiaries |  | — |  |  | (325 | ) |  | 1,157 |  |  | — |  |  | 832 |
Equity in earnings of subsidiaries, net of tax |  | 801 |  |  | 925 |  |  | 600 |  |  | (2,326 | ) |  | — |
Net income |  | 801 |  |  | 600 |  |  | 1,757 |  |  | (2,326 | ) |  | 832 |
Less: Net income attributable to noncontrolling interests |  | — |  |  | — |  |  | 31 |  |  | — |  |  | 31 |
Net income attributable to Aon shareholders |  | $ | 801 |  |  | $ | 600 |  |  | $ | 1,726 |  |  | $ | (2,326 | ) |  | $ | 801 |
Condensed Consolidating Statements of Comprehensive Income | Condensed Consolidating Statement of Comprehensive Income
|  | Three months ended September 30, 2016
|  |  |  |  |  | Other |  |  |  |
|  | Aon |  | Aon |  | Non-Guarantor |  | Consolidating |  |
(millions) |  | plc |  | Corporation |  | Subsidiaries |  | Adjustments |  | Consolidated
Net income (loss) |  | $ | 304 |  |  | $ | (136 | ) |  | $ | 283 |  |  | $ | (137 | ) |  | $ | 314 |
Less: Net income attributable to noncontrolling interests |  | — |  |  | — |  |  | 7 |  |  | — |  |  | 7 |
Net income (loss) attributable to Aon shareholders |  | 304 |  |  | (136 | ) |  | 276 |  |  | (137 | ) |  | 307 |
Other comprehensive (loss) income, net of tax: |  |  |  |  |  |  |  |  |  |
Change in fair value of financial instruments |  | — |  |  | 1 |  |  | (1 | ) |  | — |  |  | — |
Foreign currency translation adjustments |  | — |  |  | 1 |  |  | (87 | ) |  | (3 | ) |  | (89 | )
Post-retirement benefit obligation |  | — |  |  | 7 |  |  | 11 |  |  | — |  |  | 18 |
Total other comprehensive income (loss) |  | — |  |  | 9 |  |  | (77 | ) |  | (3 | ) |  | (71 | )
Equity in other comprehensive loss of subsidiaries, net of tax |  | (68 | ) |  | (81 | ) |  | (72 | ) |  | 221 |  |  | — |
Less: Other comprehensive income attributable to noncontrolling interests |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total other comprehensive loss attributable to Aon shareholders |  | (68 | ) |  | (72 | ) |  | (149 | ) |  | 218 |  |  | (71 | )
Comprehensive income (loss) attributable to Aon shareholders |  | $ | 236 |  |  | $ | (208 | ) |  | $ | 127 |  |  | $ | 81 |  |  | $ | 236 |
Condensed Consolidating Statement of Comprehensive Income
|  | Three months ended September 30, 2015
|  |  |  |  |  | Other |  |  |  |
|  | Aon |  | Aon |  | Non-Guarantor |  | Consolidating |  |
(millions) |  | plc |  | Corporation |  | Subsidiaries |  | Adjustments |  | Consolidated
Net income |  | $ | 295 |  |  | $ | 234 |  |  | $ | 662 |  |  | $ | (888 | ) |  | $ | 303 |
Less: Net income attributable to noncontrolling interests |  | — |  |  | — |  |  | 8 |  |  | — |  |  | 8 |
Net income attributable to Aon shareholders |  | 295 |  |  | 234 |  |  | 654 |  |  | (888 | ) |  | 295 |
Other comprehensive income (loss), net of tax: |  |  |  |  |  |  |  |  |  |
Change in fair value of financial instruments |  | — |  |  | (1 | ) |  | (9 | ) |  | — |  |  | (10 | )
Foreign currency translation adjustments |  | — |  |  | (24 | ) |  | (205 | ) |  | — |  |  | (229 | )
Post-retirement benefit obligation |  | — |  |  | 8 |  |  | 10 |  |  | — |  |  | 18 |
Total other comprehensive loss |  | — |  |  | (17 | ) |  | (204 | ) |  | — |  |  | (221 | )
Equity in other comprehensive loss of subsidiaries, net of tax |  | (217 | ) |  | (196 | ) |  | (213 | ) |  | 626 |  |  | — |
Less: Other comprehensive loss attributable to noncontrolling interests |  | — |  |  | — |  |  | (4 | ) |  | — |  |  | (4 | )
Total other comprehensive loss attributable to Aon shareholders |  | (217 | ) |  | (213 | ) |  | (413 | ) |  | 626 |  |  | (217 | )
Comprehensive income attributable to Aon Shareholders |  | $ | 78 |  |  | $ | 21 |  |  | $ | 241 |  |  | $ | (262 | ) |  | $ | 78 |
Condensed Consolidating Statement of Comprehensive Income
|  | Nine months ended September 30, 2016
|  |  |  |  |  | Other |  |  |  |
|  | Aon |  | Aon |  | Non-Guarantor |  | Consolidating |  |
(millions) |  | plc |  | Corporation |  | Subsidiaries |  | Adjustments |  | Consolidated
Net income |  | $ | 895 |  |  | $ | 244 |  |  | $ | 1,703 |  |  | $ | (1,921 | ) |  | $ | 921 |
Less: Net income attributable to noncontrolling interests |  | — |  |  | — |  |  | 27 |  |  | — |  |  | 27 |
Net income attributable to Aon shareholders |  | 895 |  |  | 244 |  |  | 1,676 |  |  | (1,921 | ) |  | 894 |
Other comprehensive (loss) income, net of tax: |  |  |  |  |  |  |  |  |  |
Change in fair value of financial instruments |  | — |  |  | 1 |  |  | (12 | ) |  | — |  |  | (11 | )
Foreign currency translation adjustments |  | (2 | ) |  | 22 |  |  | (248 | ) |  | 1 |  |  | (227 | )
Post-retirement benefit obligation |  | — |  |  | 23 |  |  | (155 | ) |  | — |  |  | (132 | )
Total other comprehensive (loss) income |  | (2 | ) |  | 46 |  |  | (415 | ) |  | 1 |  |  | (370 | )
Equity in other comprehensive loss of subsidiaries, net of tax |  | (369 | ) |  | (426 | ) |  | (380 | ) |  | 1,175 |  |  | — |
Less: Other comprehensive income attributable to noncontrolling interests |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total other comprehensive loss attributable to Aon shareholders |  | (371 | ) |  | (380 | ) |  | (795 | ) |  | 1,176 |  |  | (370 | )
Comprehensive income (loss) attributable to Aon shareholders |  | $ | 524 |  |  | $ | (136 | ) |  | $ | 881 |  |  | $ | (745 | ) |  | $ | 524 |
Condensed Consolidating Statement of Comprehensive Income
|  | Nine months ended September 30, 2015
|  |  |  |  |  | Other |  |  |  |
|  | Aon |  | Aon |  | Non-Guarantor |  | Consolidating |  |
(millions) |  | plc |  | Corporation |  | Subsidiaries |  | Adjustments |  | Consolidated
Net income |  | $ | 801 |  |  | $ | 600 |  |  | $ | 1,757 |  |  | $ | (2,326 | ) |  | $ | 832 |
Less: Net income attributable to noncontrolling interests |  | — |  |  | — |  |  | 31 |  |  | — |  |  | 31 |
Net income attributable to Aon shareholders |  | 801 |  |  | 600 |  |  | 1,726 |  |  | (2,326 | ) |  | 801 |
Other comprehensive income (loss), net of tax: |  |  |  |  |  |  |  |  |  |
Change in fair value of financial instruments |  | — |  |  | — |  |  | (11 | ) |  | — |  |  | (11 | )
Foreign currency translation adjustments |  | — |  |  | (43 | ) |  | (333 | ) |  | — |  |  | (376 | )
Post-retirement benefit obligation |  | — |  |  | 25 |  |  | 37 |  |  | — |  |  | 62 |
Total other comprehensive loss |  | — |  |  | (18 | ) |  | (307 | ) |  | — |  |  | (325 | )
Equity in other comprehensive loss of subsidiaries, net of tax |  | (319 | ) |  | (290 | ) |  | (308 | ) |  | 917 |  |  | — |
Less: Other comprehensive loss attributable to noncontrolling interests |  | — |  |  | — |  |  | (6 | ) |  | — |  |  | (6 | )
Total other comprehensive loss attributable to Aon shareholders |  | (319 | ) |  | (308 | ) |  | (609 | ) |  | 917 |  |  | (319 | )
Comprehensive income attributable to Aon Shareholders |  | $ | 482 |  |  | $ | 292 |  |  | $ | 1,117 |  |  | $ | (1,409 | ) |  | $ | 482 |
Condensed Consolidating Statements of Financial Position | Condensed Consolidating Statement of Financial Position
|  | As of September 30, 2016
|  |  |  |  |  | Other |  |  |  |
|  | Aon |  | Aon |  | Non-Guarantor |  | Consolidating |  |
(millions) |  | plc |  | Corporation |  | Subsidiaries |  | Adjustments |  | Consolidated
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | — |  |  | $ | 1,119 |  |  | $ | 2,157 |  |  | $ | (2,793 | ) |  | $ | 483 |
Short-term investments |  | — |  |  | 308 |  |  | 155 |  |  | — |  |  | 463 |
Receivables, net |  | — |  |  | — |  |  | 2,391 |  |  | — |  |  | 2,391 |
Fiduciary assets |  | — |  |  | — |  |  | 8,710 |  |  | — |  |  | 8,710 |
Intercompany receivables |  | 63 |  |  | 5,740 |  |  | 10,320 |  |  | (16,123 | ) |  | — |
Other current assets |  | — |  |  | 29 |  |  | 395 |  |  | — |  |  | 424 |
Total Current Assets |  | 63 |  |  | 7,196 |  |  | 24,128 |  |  | (18,916 | ) |  | 12,471 |
Goodwill |  | — |  |  | — |  |  | 8,452 |  |  | — |  |  | 8,452 |
Intangible assets, net |  | — |  |  | — |  |  | 2,038 |  |  | — |  |  | 2,038 |
Fixed assets, net |  | — |  |  | — |  |  | 738 |  |  | — |  |  | 738 |
Non-current deferred tax assets |  | 154 |  |  | 737 |  |  | 164 |  |  | (777 | ) |  | 278 |
Intercompany receivables |  | 381 |  |  | 262 |  |  | 8,712 |  |  | (9,355 | ) |  | — |
Prepaid pension |  | — |  |  | 6 |  |  | 705 |  |  | — |  |  | 711 |
Other non-current assets |  | — |  |  | 126 |  |  | 438 |  |  | — |  |  | 564 |
Investment in subsidiary |  | 12,313 |  |  | 17,115 |  |  | 9 |  |  | (29,437 | ) |  | — |
TOTAL ASSETS |  | $ | 12,911 |  |  | $ | 25,442 |  |  | $ | 45,384 |  |  | $ | (58,485 | ) |  | $ | 25,252 |
LIABILITIES AND EQUITY |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable and accrued liabilities |  | $ | 2,865 |  |  | $ | 18 |  |  | $ | 1,387 |  |  | $ | (2,793 | ) |  | $ | 1,477 |
Short-term debt and current portion of long-term debt |  | 244 |  |  | — |  |  | 6 |  |  | — |  |  | 250 |
Fiduciary liabilities |  | — |  |  | — |  |  | 8,710 |  |  | — |  |  | 8,710 |
Intercompany payables |  | 134 |  |  | 13,716 |  |  | 2,273 |  |  | (16,123 | ) |  | — |
Other current liabilities |  | 14 |  |  | 61 |  |  | 854 |  |  |  |  |  | 929 |
Total Current Liabilities |  | 3,257 |  |  | 13,795 |  |  | 13,230 |  |  | (18,916 | ) |  | 11,366 |
Long-term debt |  | 4,213 |  |  | 1,414 |  |  | 283 |  |  | — |  |  | 5,910 |
Non-current deferred tax liabilities |  | — |  |  | — |  |  | 813 |  |  | (777 | ) |  | 36 |
Pension, other post-retirement and other post-employment liabilities |  | — |  |  | 1,275 |  |  | 412 |  |  | — |  |  | 1,687 |
Intercompany payables |  | — |  |  | 8,879 |  |  | 476 |  |  | (9,355 | ) |  | — |
Other non-current liabilities |  | 7 |  |  | 70 |  |  | 682 |  |  | — |  |  | 759 |
TOTAL LIABILITIES |  | 7,477 |  |  | 25,433 |  |  | 15,896 |  |  | (29,048 | ) |  | 19,758 |
TOTAL AON SHAREHOLDERS' EQUITY |  | 5,434 |  |  | 9 |  |  | 29,428 |  |  | (29,437 | ) |  | 5,434 |
Noncontrolling interests |  | — |  |  | — |  |  | 60 |  |  | — |  |  | 60 |
TOTAL EQUITY |  | 5,434 |  |  | 9 |  |  | 29,488 |  |  | (29,437 | ) |  | 5,494 |
TOTAL LIABILITIES AND EQUITY |  | $ | 12,911 |  |  | $ | 25,442 |  |  | $ | 45,384 |  |  | $ | (58,485 | ) |  | $ | 25,252 |
Condensed Consolidating Statement of Financial Position
|  | As of December 31, 2015
|  |  |  |  |  | Other |  |  |  |
|  | Aon |  | Aon |  | Non-Guarantor |  | Consolidating |  |
(millions) |  | plc |  | Corporation |  | Subsidiaries |  | Adjustments |  | Consolidated
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | — |  |  | $ | 2,083 |  |  | $ | 1,242 |  |  | $ | (2,941 | ) |  | $ | 384 |
Short-term investments |  | — |  |  | 209 |  |  | 147 |  |  | — |  |  | 356 |
Receivables, net |  | 1 |  |  | — |  |  | 2,733 |  |  | — |  |  | 2,734 |
Fiduciary assets |  | — |  |  | — |  |  | 9,932 |  |  | — |  |  | 9,932 |
Intercompany receivables |  | 432 |  |  | 1,950 |  |  | 7,957 |  |  | (10,339 | ) |  | — |
Other current assets |  | — |  |  | 19 |  |  | 310 |  |  | — |  |  | 329 |
Total Current Assets |  | 433 |  |  | 4,261 |  |  | 22,321 |  |  | (13,280 | ) |  | 13,735 |
Goodwill |  | — |  |  | — |  |  | 8,448 |  |  | — |  |  | 8,448 |
Intangible assets, net |  | — |  |  | — |  |  | 2,180 |  |  | — |  |  | 2,180 |
Fixed assets, net |  | — |  |  | — |  |  | 765 |  |  | — |  |  | 765 |
Intercompany receivables |  | 375 |  |  | 526 |  |  | 8,633 |  |  | (9,534 | ) |  | — |
Non-current deferred tax assets |  | 154 |  |  | 756 |  |  | 141 |  |  | (817 | ) |  | 234 |
Prepaid pension |  | — |  |  | 6 |  |  | 1,027 |  |  | — |  |  | 1,033 |
Other non-current assets |  | — |  |  | 119 |  |  | 557 |  |  | (84 | ) |  | 592 |
Investment in subsidiary |  | 11,804 |  |  | 16,534 |  |  | 369 |  |  | (28,707 | ) |  | — |
TOTAL ASSETS |  | $ | 12,766 |  |  | $ | 22,202 |  |  | $ | 44,441 |  |  | $ | (52,422 | ) |  | $ | 26,987 |
LIABILITIES AND EQUITY |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable and accrued liabilities |  | $ | 2,988 |  |  | $ | 45 |  |  | $ | 1,680 |  |  | $ | (2,941 | ) |  | $ | 1,772 |
Short-term debt and current portion of long-term debt |  | — |  |  | 550 |  |  | 12 |  |  | — |  |  | 562 |
Fiduciary liabilities |  | — |  |  | — |  |  | 9,932 |  |  | — |  |  | 9,932 |
Intercompany payables |  | 167 |  |  | 9,518 |  |  | 654 |  |  | (10,339 | ) |  | — |
Other current liabilities |  | 47 |  |  | 56 |  |  | 716 |  |  | — |  |  | 819 |
Total Current Liabilities |  | 3,202 |  |  | 10,169 |  |  | 12,994 |  |  | (13,280 | ) |  | 13,085 |
Long-term debt |  | 3,451 |  |  | 1,412 |  |  | 275 |  |  | — |  |  | 5,138 |
Non-current deferred tax liabilities |  | — |  |  | — |  |  | 855 |  |  | (818 | ) |  | 37 |
Pension, other post-retirement and other post-employment liabilities |  | — |  |  | 1,313 |  |  | 482 |  |  | — |  |  | 1,795 |
Intercompany payables |  | — |  |  | 8,799 |  |  | 735 |  |  | (9,534 | ) |  | — |
Other non-current liabilities |  | 7 |  |  | 140 |  |  | 705 |  |  | (83 | ) |  | 769 |
TOTAL LIABILITIES |  | 6,660 |  |  | 21,833 |  |  | 16,046 |  |  | (23,715 | ) |  | 20,824 |
TOTAL AON SHAREHOLDERS' EQUITY |  | 6,106 |  |  | 369 |  |  | 28,338 |  |  | (28,707 | ) |  | 6,106 |
Noncontrolling interests |  | — |  |  | — |  |  | 57 |  |  | — |  |  | 57 |
TOTAL EQUITY |  | 6,106 |  |  | 369 |  |  | 28,395 |  |  | (28,707 | ) |  | 6,163 |
TOTAL LIABILITIES AND EQUITY |  | $ | 12,766 |  |  | $ | 22,202 |  |  | $ | 44,441 |  |  | $ | (52,422 | ) |  | $ | 26,987 |
Condensed Consolidating Statements of Cash Flows | Condensed Consolidating Statement of Cash Flows
|  | Nine months ended September 30, 2016
|  | Aon |  | Aon |  | Other Non-Guarantor |  | Consolidating |  |
(millions) |  | plc |  | Corporation |  | Subsidiaries |  | Adjustments |  | Consolidated
CASH FLOWS FROM OPERATING ACTIVITIES |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CASH PROVIDED BY (USED FORD) OPERATING ACTIVITIES |  | $ | 219 |  |  | $ | (664 | ) |  | $ | 1,920 |  |  | $ | — |  |  | $ | 1,475 |
CASH FLOWS FROM INVESTING ACTIVITIES |  |  |  |  |  |  |  |  |  |
Proceeds from investments |  | — |  |  | 19 |  |  | 12 |  |  | — |  |  | 31 |
Purchases of investments |  | — |  |  | (25 | ) |  | (22 | ) |  | — |  |  | (47 | )
Net purchases of short-term investments - non-fiduciary |  | — |  |  | (99 | ) |  | (9 | ) |  | — |  |  | (108 | )
Acquisition of businesses, net of cash acquired |  | — |  |  | — |  |  | (198 | ) |  | — |  |  | (198 | )
Proceeds from sale of businesses |  | — |  |  | — |  |  | 104 |  |  | — |  |  | 104 |
Capital expenditures |  | — |  |  | — |  |  | (153 | ) |  | — |  |  | (153 | )
CASH USED FOR INVESTING ACTIVITIES |  | — |  |  | (105 | ) |  | (266 | ) |  | — |  |  | (371 | )
CASH FLOWS FROM FINANCING ACTIVITIES |  |  |  |  |  |  |  |  |  |
Share repurchase |  | (1,037 | ) |  | — |  |  | — |  |  | — |  |  | (1,037 | )
Advances from (to) affiliates |  | 166 |  |  | 356 |  |  | (670 | ) |  | 148 |  |  | — |
Issuance of shares for employee benefit plans |  | (70 | ) |  | — |  |  | — |  |  | — |  |  | (70 | )
Issuance of debt |  | 1,588 |  |  | 1,141 |  |  | — |  |  | — |  |  | 2,729 |
Repayment of debt |  | (608 | ) |  | (1,692 | ) |  | (8 | ) |  | — |  |  | (2,308 | )
Cash dividends to shareholders |  | (258 | ) |  | — |  |  | — |  |  | — |  |  | (258 | )
Noncontrolling interests and other financing activities |  | — |  |  | — |  |  | (71 | ) |  | — |  |  | (71 | )
CASH (USED FOR) PROVIDED BY FINANCING ACTIVITIES |  | (219 | ) |  | (195 | ) |  | (749 | ) |  | 148 |  |  | (1,015 | )
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS |  | — |  |  | — |  |  | 10 |  |  | — |  |  | 10 |
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS |  | — |  |  | (964 | ) |  | 915 |  |  | 148 |  |  | 99 |
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR |  | — |  |  | 2,083 |  |  | 1,242 |  |  | (2,941 | ) |  | 384 |
CASH AND CASH EQUIVALENTS AT END OF PERIOD |  | $ | — |  |  | $ | 1,119 |  |  | $ | 2,157 |  |  | $ | (2,793 | ) |  | $ | 483 |
Condensed Consolidating Statement of Cash Flows
|  | Nine months ended September 30, 2015
|  |  |  |  |  | Other |  |  |  |
|  | Aon |  | Aon |  | Non-Guarantor |  | Consolidating |  |
(millions) |  | plc |  | Corporation |  | Subsidiaries |  | Adjustments |  | Consolidated
CASH FLOWS FROM OPERATING ACTIVITIES |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CASH PROVIDED BY (USED FOR) OPERATING ACTIVITIES |  | $ | 251 |  |  | $ | (624 | ) |  | $ | 1,668 |  |  | $ | — |  |  | $ | 1,295 |
CASH FLOWS FROM INVESTING ACTIVITIES |  |  |  |  |  |  |  |  |  |
Proceeds from investments |  | — |  |  | 3 |  |  | 20 |  |  | — |  |  | 23 |
Purchases of investments |  | — |  |  | (1 | ) |  | (2 | ) |  | — |  |  | (3 | )
Net (purchases) sales of short-term investments - non-fiduciary |  | — |  |  | (51 | ) |  | 42 |  |  | — |  |  | (9 | )
Acquisition of businesses, net of cash acquired |  | — |  |  | — |  |  | (26 | ) |  | — |  |  | (26 | )
Proceeds from sale of businesses |  | — |  |  | — |  |  | 54 |  |  | — |  |  | 54 |
Capital expenditures |  | — |  |  | — |  |  | (225 | ) |  | — |  |  | (225 | )
CASH USED FOR INVESTING ACTIVITIES |  | — |  |  | (49 | ) |  | (137 | ) |  | — |  |  | (186 | )
CASH FLOWS FROM FINANCING ACTIVITIES |  |  |  |  |  |  |  |  |  |
Share repurchase |  | (1,150 | ) |  | — |  |  | — |  |  | — |  |  | (1,150 | )
Advances from (to) affiliates |  | 630 |  |  | 451 |  |  | (1,616 | ) |  | 535 |  |  | — |
Issuance of shares for employee benefit plans |  | (148 | ) |  | — |  |  | — |  |  | — |  |  | (148 | )
Issuance of debt |  | 768 |  |  | 2,720 |  |  | 6 |  |  | — |  |  | 3,494 |
Repayment of debt |  | (111 | ) |  | (2,735 | ) |  | (14 | ) |  | — |  |  | (2,860 | )
Cash dividends to shareholders |  | (240 | ) |  | — |  |  | — |  |  | — |  |  | (240 | )
Noncontrolling interests and other financing activities |  | — |  |  | — |  |  | (26 | ) |  | — |  |  | (26 | )
CASH (USED FOR) PROVIDED BY FINANCING ACTIVITIES |  | (251 | ) |  | 436 |  |  | (1,650 | ) |  | 535 |  |  | (930 | )
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS |  | — |  |  | — |  |  | (155 | ) |  | — |  |  | (155 | )
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS |  | — |  |  | (237 | ) |  | (274 | ) |  | 535 |  |  | 24 |
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR |  | — |  |  | 2,727 |  |  | 1,361 |  |  | (3,714 | ) |  | 374 |
CASH AND CASH EQUIVALENTS AT END OF PERIOD |  | $ | — |  |  | $ | 2,490 |  |  | $ | 1,087 |  |  | $ | (3,179 | ) |  | $ | 398 |

X
- Definition -- None. No documentation exists for this element. -- + References No definition available. + Details
Name: | aon_GuaranteeOfRegisteredSecuritiesAbstract
Namespace Prefix: | aon_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule Of Condensed Comprehensive Income Statement [Table Text Block] + References No definition available. + Details
Name: | aon_ScheduleOfCondensedComprehensiveIncomeStatementTableTextBlock
Namespace Prefix: | aon_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of condensed balance sheet, including, but not limited to, balance sheets of consolidated entities and consolidation eliminations. + References No definition available. + Details
Name: | us-gaap_ScheduleOfCondensedBalanceSheetTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of condensed cash flow statement, including, but not limited to, cash flow statements of consolidated entities and consolidation eliminations. + References No definition available. + Details
Name: | us-gaap_ScheduleOfCondensedCashFlowStatementTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of condensed income statement, including, but not limited to, income statements of consolidated entities and consolidation eliminations. + References No definition available. + Details
Name: | us-gaap_ScheduleOfCondensedIncomeStatementTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration