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Guarantee of Registered Securities (Tables) | 3 Months Ended
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Mar. 31, 2018
Guarantee of Registered Securities [Abstract] |
Condensed Consolidating Statements of Income | Condensed Consolidating Statement of Income
|  | Three months ended March 31, 2018
(millions) |  | Aon plc |  | Aon Corporation |  | Other Non-Guarantor Subsidiaries |  | Consolidating Adjustments |  | Consolidated
Revenue |  |  |  |  |  |  |  |  |  |
Total revenue |  | $ | — |  |  | $ | — |  |  | $ | 3,090 |  |  | $ | — |  |  | $ | 3,090 |
Expenses |  |  |  |  |  |  |  |  |  |
Compensation and benefits |  | 19 |  |  | 1 |  |  | 1,596 |  |  | — |  |  | 1,616 |
Information technology |  | — |  |  | — |  |  | 115 |  |  | — |  |  | 115 |
Premises |  | — |  |  | — |  |  | 93 |  |  | — |  |  | 93 |
Depreciation of fixed assets |  | — |  |  | — |  |  | 39 |  |  | — |  |  | 39 |
Amortization and impairment of intangible assets |  | — |  |  | — |  |  | 110 |  |  | — |  |  | 110 |
Other general expenses |  | 1 |  |  | — |  |  | 317 |  |  | — |  |  | 318 |
Total operating expenses |  | 20 |  |  | 1 |  |  | 2,270 |  |  | — |  |  | 2,291 |
Operating income (loss) |  | (20 | ) |  | (1 | ) |  | 820 |  |  | — |  |  | 799 |
Interest income |  | — |  |  | 14 |  |  | — |  |  | (10 | ) |  | 4 |
Interest expense |  | (49 | ) |  | (24 | ) |  | (7 | ) |  | 10 |  |  | (70 | )
Intercompany interest income (expense) |  | 4 |  |  | (128 | ) |  | 124 |  |  | — |  |  | — |
Intercompany other income (expense) |  | (71 | ) |  | (5 | ) |  | 76 |  |  | — |  |  | — |
Other income (expense) |  | (7 | ) |  | (6 | ) |  | (5 | ) |  | 3 |  |  | (15 | )
Income (loss) from continuing operations before income taxes |  | (143 | ) |  | (150 | ) |  | 1,008 |  |  | 3 |  |  | 718 |
Income tax expense (benefit) |  | (16 | ) |  | (27 | ) |  | 157 |  |  | — |  |  | 114 |
Net income (loss) from continuing operations |  | (127 | ) |  | (123 | ) |  | 851 |  |  | 3 |  |  | 604 |
Income from discontinued operations, net of tax |  | — |  |  | — |  |  | 6 |  |  | — |  |  | 6 |
Net income (loss) before equity in earnings of subsidiaries |  | (127 | ) |  | (123 | ) |  | 857 |  |  | 3 |  |  | 610 |
Equity in earnings of subsidiaries, net of tax |  | 718 |  |  | 704 |  |  | 581 |  |  | (2,003 | ) |  | — |
Net income |  | 591 |  |  | 581 |  |  | 1,438 |  |  | (2,000 | ) |  | 610 |
Less: Net income attributable to noncontrolling interests |  | — |  |  | — |  |  | 16 |  |  | — |  |  | 16 |
Net income attributable to Aon shareholders |  | $ | 591 |  |  | $ | 581 |  |  | $ | 1,422 |  |  | $ | (2,000 | ) |  | $ | 594 |
Condensed Consolidating Statement of Income
|  | Three months ended March 31, 2017
(millions) |  | Aon plc |  | Aon Corporation |  | Other Non-Guarantor Subsidiaries |  | Consolidating Adjustments |  | Consolidated
Revenue |  |  |  |  |  |  |  |  |  |
Total revenue |  | $ | — |  |  | $ | — |  |  | $ | 2,381 |  |  | $ | — |  |  | $ | 2,381 |
Expenses |  |  |  |  |  |  |  |  |  |
Compensation and benefits |  | 52 |  |  | 3 |  |  | 1,414 |  |  | — |  |  | 1,469 |
Information technology |  | — |  |  | — |  |  | 88 |  |  | — |  |  | 88 |
Premises |  | — |  |  | — |  |  | 84 |  |  | — |  |  | 84 |
Depreciation of fixed assets |  | — |  |  | — |  |  | 54 |  |  | — |  |  | 54 |
Amortization and impairment of intangible assets |  | — |  |  | — |  |  | 43 |  |  | — |  |  | 43 |
Other general expenses |  | 5 |  |  | 2 |  |  | 301 |  |  | — |  |  | 308 |
Total operating expenses |  | 57 |  |  | 5 |  |  | 1,984 |  |  | — |  |  | 2,046 |
Operating income (loss) |  | (57 | ) |  | (5 | ) |  | 397 |  |  | — |  |  | 335 |
Interest income |  | — |  |  | 6 |  |  | (2 | ) |  | (2 | ) |  | 2 |
Interest expense |  | (45 | ) |  | (24 | ) |  | (3 | ) |  | 2 |  |  | (70 | )
Intercompany interest income (expense) |  | 3 |  |  | (136 | ) |  | 133 |  |  | — |  |  | — |
Intercompany other income (expense) |  | (50 | ) |  | 7 |  |  | 43 |  |  | — |  |  | — |
Other income (expense) |  | (10 | ) |  | 9 |  |  | (9 | ) |  | 8 |  |  | (2 | )
Income (loss) from continuing operations before income taxes |  | (159 | ) |  | (143 | ) |  | 559 |  |  | 8 |  |  | 265 |
Income tax expense (benefit) |  | (14 | ) |  | (54 | ) |  | 68 |  |  | — |  |  | — |
Net income (loss) from continuing operations |  | (145 | ) |  | (89 | ) |  | 491 |  |  | 8 |  |  | 265 |
Income from discontinued operations, net of tax |  | — |  |  | — |  |  | 40 |  |  | — |  |  | 40 |
Net income (loss) before equity in earnings of subsidiaries |  | (145 | ) |  | (89 | ) |  | 531 |  |  | 8 |  |  | 305 |
Equity in earnings of subsidiaries, net of tax |  | 428 |  |  | 271 |  |  | 182 |  |  | (881 | ) |  | — |
Net income |  | 283 |  |  | 182 |  |  | 713 |  |  | (873 | ) |  | 305 |
Less: Net income attributable to noncontrolling interests |  | — |  |  | — |  |  | 14 |  |  | — |  |  | 14 |
Net income attributable to Aon shareholders |  | $ | 283 |  |  | $ | 182 |  |  | $ | 699 |  |  | $ | (873 | ) |  | $ | 291 |
Condensed Consolidating Statements of Comprehensive Income | Condensed Consolidating Statement of Comprehensive Income
|  | Three months ended March 31, 2018
(millions) |  | Aon plc |  | Aon Corporation |  | Other Non-Guarantor Subsidiaries |  | Consolidating Adjustments |  | Consolidated
Net income |  | $ | 591 |  |  | $ | 581 |  |  | $ | 1,438 |  |  | $ | (2,000 | ) |  | $ | 610 |
Less: Net income attributable to noncontrolling interests |  | — |  |  | — |  |  | 16 |  |  | — |  |  | 16 |
Net income attributable to Aon shareholders |  | 591 |  |  | 581 |  |  | 1,422 |  |  | (2,000 | ) |  | 594 |
Other comprehensive income (loss), net of tax: |  |  |  |  |  |  |  |  |  |
Change in fair value of financial instruments |  | — |  |  | 3 |  |  | 11 |  |  | — |  |  | 14 |
Foreign currency translation adjustments |  | — |  |  | — |  |  | 250 |  |  | (3 | ) |  | 247 |
Postretirement benefit obligation |  | — |  |  | 11 |  |  | 37 |  |  | — |  |  | 48 |
Total other comprehensive income |  | — |  |  | 14 |  |  | 298 |  |  | (3 | ) |  | 309 |
Equity in other comprehensive income of subsidiaries, net of tax |  | 309 |  |  | 285 |  |  | 299 |  |  | (893 | ) |  | — |
Less: Other comprehensive income attributable to noncontrolling interests |  | — |  |  | — |  |  | 3 |  |  | — |  |  | 3 |
Total other comprehensive income attributable to Aon shareholders |  | 309 |  |  | 299 |  |  | 594 |  |  | (896 | ) |  | 306 |
Comprehensive income attributable to Aon shareholders |  | $ | 900 |  |  | $ | 880 |  |  | $ | 2,016 |  |  | $ | (2,896 | ) |  | $ | 900 |
Condensed Consolidating Statement of Comprehensive Income
|  | Three months ended March 31, 2017
(millions) |  | Aon plc |  | Aon Corporation |  | Other Non-Guarantor Subsidiaries |  | Consolidating Adjustments |  | Consolidated
Net income |  | $ | 283 |  |  | $ | 182 |  |  | $ | 713 |  |  | $ | (873 | ) |  | $ | 305 |
Less: Net income attributable to noncontrolling interests |  | — |  |  | — |  |  | 14 |  |  | — |  |  | 14 |
Net income attributable to Aon shareholders |  | 283 |  |  | 182 |  |  | 699 |  |  | (873 | ) |  | 291 |
Other comprehensive income (loss), net of tax: |  |  |  |  |  |  |  |  |  |
Change in fair value of financial instruments |  | — |  |  | (2 | ) |  | — |  |  | — |  |  | (2 | )
Foreign currency translation adjustments |  | — |  |  | — |  |  | 155 |  |  | (8 | ) |  | 147 |
Postretirement benefit obligation |  | — |  |  | 8 |  |  | 10 |  |  | — |  |  | 18 |
Total other comprehensive income |  | — |  |  | 6 |  |  | 165 |  |  | (8 | ) |  | 163 |
Equity in other comprehensive income of subsidiaries, net of tax |  | 170 |  |  | 164 |  |  | 170 |  |  | (504 | ) |  | — |
Less: Other comprehensive income attributable to noncontrolling interests |  | — |  |  | — |  |  | 1 |  |  | — |  |  | 1 |
Total other comprehensive income attributable to Aon shareholders |  | 170 |  |  | 170 |  |  | 334 |  |  | (512 | ) |  | 162 |
Comprehensive income attributable to Aon shareholders |  | $ | 453 |  |  | $ | 352 |  |  | $ | 1,033 |  |  | $ | (1,385 | ) |  | $ | 453 |
Condensed Consolidating Statements of Financial Position | Condensed Consolidating Statement of Financial Position
|  | As of March 31, 2018
(millions) |  | Aon plc |  | Aon Corporation |  | Other Non-Guarantor Subsidiaries |  | Consolidating Adjustments |  | Consolidated
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | — |  |  | $ | 2,603 |  |  | $ | 640 |  |  | $ | (2,646 | ) |  | $ | 597 |
Short-term investments |  | — |  |  | 1 |  |  | 117 |  |  | — |  |  | 118 |
Receivables, net |  | — |  |  | 1 |  |  | 3,052 |  |  | — |  |  | 3,053 |
Fiduciary assets |  | — |  |  | — |  |  | 10,738 |  |  | — |  |  | 10,738 |
Current intercompany receivables |  | 186 |  |  | 2,355 |  |  | 10,953 |  |  | (13,494 | ) |  | — |
Other current assets |  | 1 |  |  | 19 |  |  | 589 |  |  | — |  |  | 609 |
Total Current Assets |  | 187 |  |  | 4,979 |  |  | 26,089 |  |  | (16,140 | ) |  | 15,115 |
Goodwill |  | — |  |  | — |  |  | 8,550 |  |  | — |  |  | 8,550 |
Intangible assets, net |  | — |  |  | — |  |  | 1,662 |  |  | — |  |  | 1,662 |
Fixed assets, net |  | — |  |  | — |  |  | 578 |  |  | — |  |  | 578 |
Deferred tax assets |  | 99 |  |  | 391 |  |  | 57 |  |  | (251 | ) |  | 296 |
Non-current intercompany receivables |  | 426 |  |  | 261 |  |  | 8,247 |  |  | (8,934 | ) |  | — |
Prepaid pension |  | — |  |  | 6 |  |  | 1,201 |  |  | — |  |  | 1,207 |
Other non-current assets |  | 1 |  |  | 32 |  |  | 406 |  |  | — |  |  | 439 |
Investment in subsidiary |  | 10,406 |  |  | 19,124 |  |  | 1,311 |  |  | (30,841 | ) |  | — |
TOTAL ASSETS |  | $ | 11,119 |  |  | $ | 24,793 |  |  | $ | 48,101 |  |  | $ | (56,166 | ) |  | $ | 27,847 |
LIABILITIES AND EQUITY |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
CURRENT LIABILITIES |  |  |  |  |  |  |  |  |  |
Accounts payable and accrued liabilities |  | $ | 896 |  |  | $ | 12 |  |  | $ | 3,283 |  |  | $ | (2,646 | ) |  | $ | 1,545 |
Short-term debt and current portion of long-term debt |  | 374 |  |  | 26 |  |  | 3 |  |  | — |  |  | 403 |
Fiduciary liabilities |  | — |  |  | — |  |  | 10,738 |  |  | — |  |  | 10,738 |
Current intercompany payables |  | 262 |  |  | 12,098 |  |  | 1,134 |  |  | (13,494 | ) |  | — |
Other current liabilities |  | — |  |  | 65 |  |  | 907 |  |  | — |  |  | 972 |
Total Current Liabilities |  | 1,532 |  |  | 12,201 |  |  | 16,065 |  |  | (16,140 | ) |  | 13,658 |
Long-term debt |  | 4,282 |  |  | 1,414 |  |  | 1 |  |  | — |  |  | 5,697 |
Deferred tax liabilities |  | — |  |  | — |  |  | 494 |  |  | (251 | ) |  | 243 |
Pension, other postretirement and other post-employment liabilities |  | — |  |  | 1,365 |  |  | 394 |  |  | — |  |  | 1,759 |
Non-current intercompany payables |  | — |  |  | 8,412 |  |  | 522 |  |  | (8,934 | ) |  | — |
Other non-current liabilities |  | 4 |  |  | 90 |  |  | 1,011 |  |  | — |  |  | 1,105 |
TOTAL LIABILITIES |  | 5,818 |  |  | 23,482 |  |  | 18,487 |  |  | (25,325 | ) |  | 22,462 |
TOTAL AON SHAREHOLDERS’ EQUITY |  | 5,301 |  |  | 1,311 |  |  | 29,530 |  |  | (30,841 | ) |  | 5,301 |
Noncontrolling interests |  | — |  |  | — |  |  | 84 |  |  | — |  |  | 84 |
TOTAL EQUITY |  | 5,301 |  |  | 1,311 |  |  | 29,614 |  |  | (30,841 | ) |  | 5,385 |
TOTAL LIABILITIES AND EQUITY |  | $ | 11,119 |  |  | $ | 24,793 |  |  | $ | 48,101 |  |  | $ | (56,166 | ) |  | $ | 27,847 |
Condensed Consolidating Statement of Financial Position
|  | As of December 31, 2017
(millions) |  | Aon plc |  | Aon Corporation |  | Other Non-Guarantor Subsidiaries |  | Consolidating Adjustments |  | Consolidated
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 1 |  |  | $ | 2,524 |  |  | $ | 793 |  |  | $ | (2,562 | ) |  | $ | 756 |
Short-term investments |  | — |  |  | 355 |  |  | 174 |  |  | — |  |  | 529 |
Receivables, net |  | — |  |  | 2 |  |  | 2,476 |  |  | — |  |  | 2,478 |
Fiduciary assets |  | — |  |  | — |  |  | 9,625 |  |  | — |  |  | 9,625 |
Current intercompany receivables |  | 165 |  |  | 1,046 |  |  | 10,824 |  |  | (12,035 | ) |  | — |
Other current assets |  | 1 |  |  | 29 |  |  | 259 |  |  | — |  |  | 289 |
Total Current Assets |  | 167 |  |  | 3,956 |  |  | 24,151 |  |  | (14,597 | ) |  | 13,677 |
Goodwill |  | — |  |  | — |  |  | 8,358 |  |  | — |  |  | 8,358 |
Intangible assets, net |  | — |  |  | — |  |  | 1,733 |  |  | — |  |  | 1,733 |
Fixed assets, net |  | — |  |  | — |  |  | 564 |  |  | — |  |  | 564 |
Deferred tax assets |  | 99 |  |  | 396 |  |  | 143 |  |  | (249 | ) |  | 389 |
Non-current intercompany receivables |  | 414 |  |  | 261 |  |  | 8,232 |  |  | (8,907 | ) |  | — |
Prepaid pension |  | — |  |  | 6 |  |  | 1,054 |  |  | — |  |  | 1,060 |
Other non-current assets |  | 1 |  |  | 35 |  |  | 271 |  |  | — |  |  | 307 |
Investment in subsidiary |  | 8,884 |  |  | 17,910 |  |  | 20 |  |  | (26,814 | ) |  | — |
TOTAL ASSETS |  | $ | 9,565 |  |  | $ | 22,564 |  |  | $ | 44,526 |  |  | $ | (50,567 | ) |  | $ | 26,088 |
LIABILITIES AND EQUITY |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
CURRENT LIABILITIES |  |  |  |  |  |  |  |  |  |
Accounts payable and accrued liabilities |  | $ | 574 |  |  | $ | 36 |  |  | $ | 3,913 |  |  | $ | (2,562 | ) |  | $ | 1,961 |
Short-term debt and current portion of long-term debt |  | — |  |  | — |  |  | 299 |  |  | — |  |  | 299 |
Fiduciary liabilities |  | — |  |  | — |  |  | 9,625 |  |  | — |  |  | 9,625 |
Current intercompany payables |  | 130 |  |  | 11,149 |  |  | 756 |  |  | (12,035 | ) |  | — |
Other current liabilities |  | 16 |  |  | 64 |  |  | 790 |  |  | — |  |  | 870 |
Total Current Liabilities |  | 720 |  |  | 11,249 |  |  | 15,383 |  |  | (14,597 | ) |  | 12,755 |
Long-term debt |  | 4,251 |  |  | 1,415 |  |  | 1 |  |  | — |  |  | 5,667 |
Deferred tax liabilities |  | — |  |  | — |  |  | 376 |  |  | (249 | ) |  | 127 |
Pension, other postretirement and other post-employment liabilities |  | — |  |  | 1,391 |  |  | 398 |  |  | — |  |  | 1,789 |
Non-current intercompany payables |  | — |  |  | 8,398 |  |  | 509 |  |  | (8,907 | ) |  | — |
Other non-current liabilities |  | 11 |  |  | 91 |  |  | 1,000 |  |  | — |  |  | 1,102 |
TOTAL LIABILITIES |  | 4,982 |  |  | 22,544 |  |  | 17,667 |  |  | (23,753 | ) |  | 21,440 |
TOTAL AON SHAREHOLDERS’ EQUITY |  | 4,583 |  |  | 20 |  |  | 26,794 |  |  | (26,814 | ) |  | 4,583 |
Noncontrolling interests |  | — |  |  | — |  |  | 65 |  |  | — |  |  | 65 |
TOTAL EQUITY |  | 4,583 |  |  | 20 |  |  | 26,859 |  |  | (26,814 | ) |  | 4,648 |
TOTAL LIABILITIES AND EQUITY |  | $ | 9,565 |  |  | $ | 22,564 |  |  | $ | 44,526 |  |  | $ | (50,567 | ) |  | $ | 26,088 |
Condensed Consolidating Statements of Cash Flows | Condensed Consolidating Statement of Cash Flows
|  | Three months ended March 31, 2018
(millions) |  | Aon plc |  | Aon Corporation |  | Other Non-Guarantor Subsidiaries |  | Consolidating Adjustments |  | Consolidated
CASH FLOWS FROM OPERATING ACTIVITIES |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash provided by (used for) operating activities - continuing operations |  | $ | (21 | ) |  | $ | 626 |  |  | $ | 277 |  |  | $ | (742 | ) |  | $ | 140 |
Cash provided by operating activities - discontinued operations |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
CASH PROVIDED BY (USED FOR) OPERATING ACTIVITIES |  | (21 | ) |  | 626 |  |  | 277 |  |  | (742 | ) |  | 140 |
CASH FLOWS FROM INVESTING ACTIVITIES |  |  |  |  |  |  |  |  |  |
Proceeds from investments |  | — |  |  | 10 |  |  | 7 |  |  | — |  |  | 17 |
Payments for investments |  | (1 | ) |  | (5 | ) |  | (6 | ) |  | 1 |  |  | (11 | )
Net purchases of short-term investments - non-fiduciary |  | — |  |  | 355 |  |  | 60 |  |  | — |  |  | 415 |
Acquisition of businesses, net of cash acquired |  | — |  |  | — |  |  | (29 | ) |  | — |  |  | (29 | )
Sale of businesses, net of cash sold |  | — |  |  | — |  |  | (1 | ) |  | — |  |  | (1 | )
Capital expenditures |  | — |  |  | — |  |  | (45 | ) |  | — |  |  | (45 | )
Cash provided by (used for) investing activities - continuing operations |  | (1 | ) |  | 360 |  |  | (14 | ) |  | 1 |  |  | 346 |
Cash used for investing activities - discontinued operations |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
CASH PROVIDED BY (USED FOR) INVESTING ACTIVITIES |  | (1 | ) |  | 360 |  |  | (14 | ) |  | 1 |  |  | 346 |
CASH FLOWS FROM FINANCING ACTIVITIES |  |  |  |  |  |  |  |  |  |
Share repurchase |  | (569 | ) |  | — |  |  | — |  |  | — |  |  | (569 | )
Advances from (to) affiliates |  | 418 |  |  | (933 | ) |  | (142 | ) |  | 657 |  |  | — |
Issuance of shares for employee benefit plans |  | (109 | ) |  | — |  |  | — |  |  | — |  |  | (109 | )
Issuance of debt |  | 431 |  |  | 375 |  |  | 2 |  |  | — |  |  | 808 |
Repayment of debt |  | (61 | ) |  | (349 | ) |  | (294 | ) |  | — |  |  | (704 | )
Cash dividends to shareholders |  | (89 | ) |  | — |  |  | — |  |  | — |  |  | (89 | )
Noncontrolling interests and other financing activities |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Cash provided by (used for) financing activities - continuing operations |  | 21 |  |  | (907 | ) |  | (434 | ) |  | 657 |  |  | (663 | )
Cash used for financing activities - discontinued operations |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
CASH PROVIDED BY (USED FOR) FINANCING ACTIVITIES |  | 21 |  |  | (907 | ) |  | (434 | ) |  | 657 |  |  | (663 | )
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS |  | — |  |  | — |  |  | 18 |  |  | — |  |  | 18 |
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS |  | (1 | ) |  | 79 |  |  | (153 | ) |  | (84 | ) |  | (159 | )
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR |  | 1 |  |  | 2,524 |  |  | 793 |  |  | (2,562 | ) |  | 756 |
CASH AND CASH EQUIVALENTS AT END OF PERIOD |  | $ | — |  |  | $ | 2,603 |  |  | $ | 640 |  |  | $ | (2,646 | ) |  | $ | 597 |
Condensed Consolidating Statement of Cash Flows
|  | Three months ended March 31, 2017
(millions) |  | Aon plc |  | Aon Corporation |  | Other Non-Guarantor Subsidiaries |  | Consolidating Adjustments |  | Consolidated
CASH FLOWS FROM OPERATING ACTIVITIES |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash provided by (used for) operating activities - continuing operations |  | $ | (28 | ) |  | $ | 1,117 |  |  | $ | 533 |  |  | $ | (1,440 | ) |  | $ | 182 |
Cash provided by operating activities - discontinued operations |  | — |  |  | — |  |  | 58 |  |  | — |  |  | 58 |
CASH PROVIDED BY (USED FOR) OPERATING ACTIVITIES |  | (28 | ) |  | 1,117 |  |  | 591 |  |  | (1,440 | ) |  | 240 |
CASH FLOWS FROM INVESTING ACTIVITIES |  |  |  |  |  |  |  |  |  |
Proceeds from investments |  | — |  |  | 565 |  |  | 4 |  |  | (544 | ) |  | 25 |
Payments for investments |  | — |  |  | (4 | ) |  | (546 | ) |  | 541 |  |  | (9 | )
Net sales of short-term investments - non-fiduciary |  | — |  |  | 94 |  |  | — |  |  | — |  |  | 94 |
Acquisition of businesses, net of cash acquired |  | — |  |  | — |  |  | (46 | ) |  | — |  |  | (46 | )
Sale of businesses, net of cash sold |  | — |  |  | — |  |  | (2 | ) |  | — |  |  | (2 | )
Capital expenditures |  | — |  |  | — |  |  | (34 | ) |  | — |  |  | (34 | )
Cash provided by (used for) investing activities - continuing operations |  | — |  |  | 655 |  |  | (624 | ) |  | (3 | ) |  | 28 |
Cash used for investing activities - discontinued operations |  | — |  |  | — |  |  | (15 | ) |  | — |  |  | (15 | )
CASH PROVIDED BY (USED FOR) INVESTING ACTIVITIES |  | — |  |  | 655 |  |  | (639 | ) |  | (3 | ) |  | 13 |
CASH FLOWS FROM FINANCING ACTIVITIES |  |  |  |  |  |  |  |  |  |
Share repurchase |  | (126 | ) |  | — |  |  | — |  |  | — |  |  | (126 | )
Advances from (to) affiliates |  | 290 |  |  | (1,990 | ) |  | (17 | ) |  | 1,717 |  |  | — |
Issuance of shares for employee benefit plans |  | (85 | ) |  | — |  |  | — |  |  | — |  |  | (85 | )
Issuance of debt |  | 457 |  |  | 535 |  |  | — |  |  | — |  |  | 992 |
Repayment of debt |  | (421 | ) |  | (525 | ) |  | (4 | ) |  | — |  |  | (950 | )
Cash dividends to shareholders |  | (87 | ) |  | — |  |  | — |  |  | — |  |  | (87 | )
Noncontrolling interests and other financing activities |  | — |  |  | — |  |  | (2 | ) |  | — |  |  | (2 | )
Cash provided by (used for) financing activities - continuing operations |  | 28 |  |  | (1,980 | ) |  | (23 | ) |  | 1,717 |  |  | (258 | )
Cash used for financing activities - discontinued operations |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
CASH PROVIDED BY (USED FOR) FINANCING ACTIVITIES |  | 28 |  |  | (1,980 | ) |  | (23 | ) |  | 1,717 |  |  | (258 | )
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS |  | — |  |  | — |  |  | 25 |  |  | — |  |  | 25 |
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS |  | — |  |  | (208 | ) |  | (46 | ) |  | 274 |  |  | 20 |
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR(1) |  | — |  |  | 1,633 |  |  | 660 |  |  | (1,862 | ) |  | 431 |
CASH AND CASH EQUIVALENTS AT END OF PERIOD(2) |  | $ | — |  |  | $ | 1,425 |  |  | $ | 614 |  |  | $ | (1,588 | ) |  | $ | 451 |
(1) | Includes $5 million of discontinued operations at December 31, 2016.
(2) | Includes $18 million of discontinued operations at March 31, 2017.

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