Guarantee of Registered Securities

As described in Note 15, in connection with the Redomestication, Aon plc entered into various agreements pursuant to which it agreed to guarantee the obligations of Aon Corporation arising under issued and outstanding debt securities. Aon Corporation is a 100% indirectly owned subsidiary of Aon plc. The debt securities that are subject to Rule 3-10 of Regulation S-X are the 3.50% senior notes due September 2015, the 3.125% senior notes due May 2016, the 5.00% senior notes due September 2020, the 8.205% junior subordinated deferrable interest debentures due January 2027 and the 6.25% senior notes due September 2040. All guarantees of Aon plc are full and unconditional. There are no subsidiaries of Aon plc that are guarantors of the debt.

Aon Corporation entered into an agreement pursuant to which it agreed to guarantee the obligations of Aon plc arising under the 4.250% Notes Due 2042 exchanged for Aon Corporation's outstanding 8.205% junior subordinated deferrable interest debentures due January 2027 in both Original Notes and Exchange Notes form as described in Note 9. Those notes are subject to Rule 3-10 of Regulation S-X. Aon Corporation also agreed to guarantee the obligations of Aon plc arising under the 4.45% Notes Due 2043 issued on May 21, 2013. In each case, the guarantee of Aon Corporation is full and unconditional. There are no subsidiaries of Aon plc, other than Aon Corporation, that are guarantors of the 4.250% Notes Due 2042 or the 4.45% Notes Due 2043.

The following tables set forth condensed consolidating statements of income for the three and six months ended June 30, 2013 and 2012, condensed consolidating statements of comprehensive income for the three and six months ended June 30, 2013 and 2012, condensed consolidating statements of financial position as of June 30, 2013 and December 31, 2012, and condensed consolidating statements of cash flows for the six months ended June 30, 2013 and 2012 in accordance with Rule 3-10 of Regulation S-X. The condensed consolidating financial information includes the accounts of Aon plc, the accounts of Aon Corporation, and the combined accounts of the non-guarantor subsidiaries. The condensed consolidating financial statements are presented in all periods as a merger under common control, with Aon plc presented as the parent company in all periods prior and subsequent to the Redomestication. The principal consolidating adjustments are to eliminate the investment in subsidiaries and intercompany balances and transactions.

Condensed Consolidating Statement of Income



	Three months ended June 30, 2013
							Other
	Aon			Aon			Non-Guarantor			Consolidating
(millions)	plc			Corporation			Subsidiaries			Adjustments			Consolidated
Revenue
Commissions, fees and other	$	1		$	—		$	2,890		$	—		$	2,891
Fiduciary investment income	—			—			6			—			6
Total revenue	1			—			2,896			—			2,897

Expenses
Compensation and benefits	4			5			1,703			—			1,712
Other general expenses	9			17			777			—			803
Total operating expenses	13			22			2,480			—			2,515
Operating income	(12		)	(22		)	416			—			382
Interest income	—			1			1			—			2
Interest expense	(4		)	(33		)	(11		)	—			(48		)
Intercompany interest (expense) income	(7		)	43			(36		)	—			—
Other (expense) income	—			(2		)	8			—			6
(Loss) income from continuing operations before taxes	(23		)	(13		)	378			—			342
Income tax (benefit) expense	(3		)	(6		)	99			—			90
(Loss) income from continuing operations	(20		)	(7		)	279			—			252

Loss from discontinued operations before taxes	—			—			—			—			—
Income taxes	—			—			—			—			—
Loss from discontinued operations	—			—			—			—			—

Equity in earnings of subsidiaries, net of tax	261			246			239			(746		)	—

Net income	241			239			518			(746		)	252
Less: Net income attributable to noncontrolling interests	—			—			11			—			11
Net income attributable to Aon shareholders	$	241		$	239		$	507		$	(746	)	$	241

Condensed Consolidating Statement of Income



	Three months ended June 30, 2012
							Other
	Aon			Aon			Non-Guarantor			Consolidating
(millions)	plc			Corporation			Subsidiaries			Adjustments			Consolidated
Revenue
Commissions, fees and other	$	—		$	—		$	2,813		$	—		$	2,813
Fiduciary investment income	—			—			8			—			8
Total revenue	—			—			2,821			—			2,821

Expenses
Compensation and benefits	2			—			1,637			—			1,639
Other general expenses	10			7			771			—			788
Total operating expenses	12			7			2,408			—			2,427
Operating income	(12		)	(7		)	413			—			394
Interest income	—			—			2			—			2
Interest expense	—			(40		)	(17		)	—			(57		)
Intercompany interest (expense) income	(3		)	47			(44		)	—			—
Other (expense) income	—			(5		)	17			—			12
(Loss) income from continuing operations before taxes	(15		)	(5		)	371			—			351
Income tax (benefit) expense	(1		)	(2		)	99			—			96
(Loss) income from continuing operations	(14		)	(3		)	272			—			255

Loss from discontinued operations before taxes	—			—			(1		)	—			(1		)
Income taxes	—			—			—			—			—
Loss from discontinued operations	—			—			(1		)	—			(1		)

Equity in earnings of subsidiaries, net of tax	260			234			231			(725		)	—

Net income	246			231			502			(725		)	254
Less: Net income attributable to noncontrolling interests	—			—			8			—			8
Net income attributable to Aon shareholders	$	246		$	231		$	494		$	(725	)	$	246

Condensed Consolidating Statement of Income



	Six months ended June 30, 2013
							Other
	Aon			Aon			Non-Guarantor			Consolidating
(millions)	plc			Corporation			Subsidiaries			Adjustments			Consolidated
Revenue
Commissions, fees and other	$	2		$	—		$	5,797		$	—		$	5,799
Fiduciary investment income	—			—			13			—			13
Total revenue	2			—			5,810			—			5,812

Expenses
Compensation and benefits	15			21			3,401			—			3,437
Other general expenses	16			23			1,544			—			1,583
Total operating expenses	31			44			4,945			—			5,020
Operating income	(29		)	(44		)	865			—			792
Interest income	—			1			2			—			3
Interest expense	(6		)	(67		)	(27		)	—			(100		)
Intercompany interest (expense) income	(14		)	86			(72		)	—			—
Other (expense) income	—			(3		)	18			—			15
(Loss) income from continuing operations before taxes	(49		)	(27		)	786			—			710
Income tax (benefit) expense	(9		)	(11		)	206			—			186
(Loss) income from continuing operations	(40		)	(16		)	580			—			524

Loss from discontinued operations before taxes	—			—			—			—			—
Income taxes	—			—			—			—			—
Loss from discontinued operations	—			—			—			—			—

Equity in earnings of subsidiaries, net of tax	542			509			493			(1,544		)	—

Net income	502			493			1,073			(1,544		)	524
Less: Net income attributable to noncontrolling interests	—			—			22			—			22
Net income attributable to Aon shareholders	$	502		$	493		$	1,051		$	(1,544	)	$	502

Condensed Consolidating Statement of Income



	Six months ended June 30, 2012
							Other
	Aon			Aon			Non-Guarantor			Consolidating
(millions)	plc			Corporation			Subsidiaries			Adjustments			Consolidated
Revenue
Commissions, fees and other	$	—		$	—		$	5,642		$	—		$	5,642
Fiduciary investment income	—			1			19			—			20
Total revenue	—			1			5,661			—			5,662

Expenses
Compensation and benefits	2			67			3,231			—			3,300
Other general expenses	10			21			1,535			—			1,566
Total operating expenses	12			88			4,766			—			4,866
Operating income	(12		)	(87		)	895			—			796
Interest income	—			—			5			—			5
Interest expense	—			(80		)	(36		)	—			(116		)
Intercompany interest (expense) income	(3		)	93			(90		)	—			—
Other (expense) income	—			3			9			—			12
(Loss) income from continuing operations before taxes	(15		)	(71		)	783			—			697
Income tax (benefit) expense	(1		)	(27		)	221			—			193
(Loss) income from continuing operations	(14		)	(44		)	562			—			504

Loss from discontinued operations before taxes	—			—			(1		)	—			(1		)
Income taxes	—			—			—			—			—
Loss from discontinued operations	—			—			(1		)	—			(1		)

Equity in earnings of subsidiaries, net of tax	498			484			440			(1,422		)	—

Net income	484			440			1,001			(1,422		)	503
Less: Net income attributable to noncontrolling interests	—			—			19			—			19
Net income attributable to Aon shareholders	$	484		$	440		$	982		$	(1,422	)	$	484

Condensed Consolidating Statement of Comprehensive Income



	Three months ended June 30, 2013
							Other
	Aon			Aon			Non-Guarantor			Consolidating
(millions)	plc			Corporation			Subsidiaries			Adjustments			Consolidated
Net income	$	241		$	239		$	518		$	(746	)	$	252
Less: Net income attributable to noncontrolling interests	—			—			11			—			11
Net income attributable to Aon shareholders	$	241		$	239		$	507		$	(746	)	$	241
Other comprehensive loss, net of tax:
Change in fair value of investments	—			4			9			—			13
Change in fair value of derivatives	—			2			(9		)	—			(7		)
Foreign currency translation adjustments	—			(11		)	(47		)	—			(58		)
Post-retirement benefit obligation	—			7			11			—			18
Total other comprehensive loss	—			2			(36		)	—			(34		)
Equity in other comprehensive loss of subsidiaries, net of tax	(32		)	(34		)	(32		)	98			—
Less: Other comprehensive loss attributable to noncontrolling interests	—			—			(2		)	—			(2		)
Total other comprehensive loss attributable to Aon shareholders	(32		)	(32		)	(66		)	98			(32		)
Comprehensive income attributable to Aon shareholders	$	209		$	207		$	441		$	(648	)	$	209

Condensed Consolidating Statement of Comprehensive Income



	Three months ended June 30, 2012
							Other
	Aon			Aon			Non-Guarantor			Consolidating
(millions)	plc			Corporation			Subsidiaries			Adjustments			Consolidated
Net income	$	246		$	231		$	502		$	(725	)	$	254
Less: Net income attributable to noncontrolling interests	—			—			8			—			8
Net income attributable to Aon shareholders	$	246		$	231		$	494		$	(725	)	$	246
Other comprehensive income, net of tax:
Change in fair value of investments	—			—			—			—			—
Change in fair value of derivatives	—			—			(17		)	—			(17		)
Foreign currency translation adjustments	—			(5		)	(192		)	—			(197		)
Post-retirement benefit obligation	—			9			9			—			18
Total other comprehensive income	—			4			(200		)	—			(196		)
Equity in other comprehensive income of subsidiaries, net of tax	(193		)	(193		)	(189		)	575			—
Less: Other comprehensive income attributable to noncontrolling interests	—			—			(3		)	—			(3		)
Total other comprehensive income attributable to Aon shareholders	(193		)	(189		)	(386		)	575			(193		)
Comprehensive income attributable to Aon Shareholders	$	53		$	42		$	108		$	(150	)	$	53

Condensed Consolidating Statement of Comprehensive Income



	Six months ended June 30, 2013
							Other
	Aon			Aon			Non-Guarantor			Consolidating
(millions)	plc			Corporation			Subsidiaries			Adjustments			Consolidated
Net income	$	502		$	493		$	1,073		$	(1,544	)	$	524
Less: Net income attributable to noncontrolling interests	—			—			22			—			22
Net income attributable to Aon shareholders	$	502		$	493		$	1,051		$	(1,544	)	$	502
Other comprehensive loss, net of tax:
Change in fair value of investments	—			4			9			—			13
Change in fair value of derivatives	—			3			(24		)	—			(21		)
Foreign currency translation adjustments	—			(19		)	(213		)	—			(232		)
Post-retirement benefit obligation	—			15			26			—			41
Total other comprehensive loss	—			3			(202		)	—			(199		)
Equity in other comprehensive loss of subsidiaries, net of tax	(197		)	(200		)	(197		)	594			—
Less: Other comprehensive loss attributable to noncontrolling interests	—			—			(2		)	—			(2		)
Total other comprehensive loss attributable to Aon shareholders	(197		)	(197		)	(397		)	594			(197		)
Comprehensive income attributable to Aon shareholders	$	305		$	296		$	654		$	(950	)	$	305

Condensed Consolidating Statement of Comprehensive Income



	Six months ended June 30, 2012
							Other
	Aon			Aon			Non-Guarantor			Consolidating
(millions)	plc			Corporation			Subsidiaries			Adjustments			Consolidated
Net income	$	484		$	440		$	1,001		$	(1,422	)	$	503
Less: Net income attributable to noncontrolling interests	—			—			19			—			19
Net income attributable to Aon shareholders	$	484		$	440		$	982		$	(1,422	)	$	484
Other comprehensive income, net of tax:
Change in fair value of investments	—			—			—			—			—
Change in fair value of derivatives	—			—			(10		)	—			(10		)
Foreign currency translation adjustments	—			(1		)	(92		)	—			(93		)
Post-retirement benefit obligation	—			15			24			—			39
Total other comprehensive income	—			14			(78		)	—			(64		)
Equity in other comprehensive income of subsidiaries, net of tax	(62		)	(77		)	(63		)	202			—
Less: Other comprehensive income attributable to noncontrolling interests	—			—			(2		)	—			(2		)
Total other comprehensive income attributable to Aon shareholders	(62		)	(63		)	(139		)	202			(62		)
Comprehensive income attributable to Aon Shareholders	$	422		$	377		$	843		$	(1,220	)	$	422

Condensed Consolidating Statement of Financial Position



	As of June 30, 2013
						Other
	Aon		Aon			Non-Guarantor		Consolidating
(millions)	plc		Corporation			Subsidiaries		Adjustments			Consolidated
ASSETS

Cash and cash equivalents	$	294	$	258		$	—	$	(286	)	$	266
Short-term investments	—		63			244		—			307
Receivables, net	—		(2		)	2,840		—			2,838
Fiduciary assets	—		—			12,576		—			12,576
Intercompany receivables	255		2,881			5,244		(8,380		)	—
Other current assets	17		50			339		—			406
Total Current Assets	566		3,250			21,243		(8,666		)	16,393
Goodwill	—		—			8,795		—			8,795
Intangible assets, net	—		—			2,736		—			2,736
Fixed assets, net	—		—			808		—			808
Investments	—		60			112		—			172
Intercompany receivables	166		2,093			2,196		(4,455		)	—
Other non-current assets	119		739			403		(103		)	1,158
Investment in subsidiary	10,879		11,057			8,716		(30,652		)	—
TOTAL ASSETS	$	11,730	$	17,199		$	45,009	$	(43,876	)	$	30,062

LIABILITIES AND EQUITY

Fiduciary liabilities	$	—	$	—		$	12,576	$	—		$	12,576
Short-term debt and current portion of long-term debt	297		107			23		—			427
Accounts payable and accrued liabilities	17		65			1,627		(286		)	1,423
Intercompany payables	14		4,112			2,961		(7,087		)	—
Other current liabilities	1		47			721		—			769
Total Current Liabilities	329		4,331			17,908		(7,373		)	15,195
Long-term debt	443		2,515			1,054		—			4,012
Pension, other post-retirement and other post-employment liabilities	—		1,220			677		—			1,897
Intercompany payables	3,393		166			2,189		(5,748		)	—
Other non-current liabilities	6		251			1,186		(103		)	1,340
TOTAL LIABILITIES	4,171		8,483			23,014		(13,224		)	22,444

TOTAL AON SHAREHOLDERS’ EQUITY	7,559		8,716			21,936		(30,652		)	7,559
Noncontrolling interests	—		—			59		—			59
TOTAL EQUITY	7,559		8,716			21,995		(30,652		)	7,618

TOTAL LIABILITIES AND EQUITY	$	11,730	$	17,199		$	45,009	$	(43,876	)	$	30,062

Condensed Consolidating Statement of Financial Position



	As of December 31, 2012
					Other
	Aon		Aon		Non-Guarantor		Consolidating
(millions)	plc		Corporation		Subsidiaries		Adjustments			Consolidated
ASSETS

Cash and cash equivalents	$	131	$	199	$	—	$	(39	)	$	291
Short-term investments	—		89		257		—			346
Receivables, net	5		1		3,095		—			3,101
Fiduciary assets	—		—		12,214		—			12,214
Intercompany receivables	—		2,092		3,545		(5,637		)	—
Other current assets	7		53		370		—			430
Total Current Assets	143		2,434		19,481		(5,676		)	16,382
Goodwill	—		—		8,943		—			8,943
Intangible assets, net	—		—		2,975		—			2,975
Fixed assets, net	—		—		820		—			820
Investments	—		49		116		—			165
Intercompany receivables	166		1,997		2,350		(4,513		)	—
Other non-current assets	117		735		1,174		(825		)	1,201
Investment in subsidiary	10,398		10,522		8,322		(29,242		)	—
TOTAL ASSETS	$	10,824	$	15,737	$	44,181	$	(40,256	)	$	30,486

LIABILITIES AND EQUITY

Fiduciary liabilities	$	—	$	—	$	12,214	$	—		$	12,214
Short-term debt and current portion of long-term debt	—		429		23		—			452
Accounts payable and accrued liabilities	10		71		1,811		(39		)	1,853
Intercompany payables	51		2,637		2,162		(4,850		)	—
Other current liabilities	—		49		779		3			831
Total Current Liabilities	61		3,186		16,989		(4,886		)	15,350
Long-term debt	107		2,515		1,091		—			3,713
Pension, other post-retirement and other post-employment liabilities	—		1,294		982		—			2,276
Intercompany payables	2,890		166		2,247		(5,303		)	—
Other non-current liabilities	4		254		1,909		(825		)	1,342
TOTAL LIABILITIES	3,062		7,415		23,218		(11,014		)	22,681

TOTAL AON SHAREHOLDERS’ EQUITY	7,762		8,322		20,920		(29,242		)	7,762
Noncontrolling interests	—		—		43		—			43
TOTAL EQUITY	7,762		8,322		20,963		(29,242		)	7,805

TOTAL LIABILITIES AND EQUITY	$	10,824	$	15,737	$	44,181	$	(40,256	)	$	30,486

Condensed Consolidating Statement of Cash Flows



	Six months ended June 30, 2013
	Aon			Aon			Other Non-Guarantor			Consolidating
(millions)	plc			Corporation			Subsidiaries			Adjustments			Consolidated
CASH FLOWS FROM OPERATING ACTIVITIES
CASH PROVIDED BY (USED FOR) OPERATING ACTIVITIES	$	(23	)	$	(89	)	$	499		$	—		$	387

CASH FLOWS FROM INVESTING ACTIVITIES
Sales of long-term investments	—			2			21			—			23
Purchase of long-term investments	—			(6		)	—			—			(6		)
Net (purchases) sales of short-term investments - non-fiduciary	—			26			3			—			29
Acquisition of businesses, net of cash acquired	—			—			(23		)	—			(23		)
Proceeds from sale of businesses	—			—			1			—			1
Capital expenditures	—			—			(122		)	—			(122		)
CASH USED FOR INVESTING ACTIVITIES	—			22			(120		)	—			(98		)

CASH FLOWS FROM FINANCING ACTIVITIES
Share repurchase	(525		)	—			—			—			(525		)
Advances from (to) affiliates	126			444			(323		)	(247		)	—
Issuance of shares for employee benefit plans	57			—			—			—			57
Issuance of debt	639			2,044			231			—			2,914
Repayment of debt	(6		)	(2,362		)	(239		)	—			(2,607		)
Cash dividends to shareholders	(105		)	—			—			—			(105		)
Purchase of shares from noncontrolling interests	—			—			—			—			—
Dividends paid to noncontrolling interests	—			—			(6		)	—			(6		)
CASH (USED FOR) PROVIDED BY FINANCING ACTIVITIES	186			126			(337		)	(247		)	(272		)

EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	—			—			(42		)	—			(42		)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	163			59			—			(247		)	(25		)
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	131			199			—			(39		)	291
CASH AND CASH EQUIVALENTS AT END OF PERIOD	$	294		$	258		$	—		$	(286	)	$	266

Condensed Consolidating Statement of Cash Flows



	Six months ended June 30, 2012
							Other
	Aon			Aon			Non-Guarantor			Consolidating
(millions)	plc			Corporation			Subsidiaries			Adjustments		Consolidated
CASH FLOWS FROM OPERATING ACTIVITIES
CASH PROVIDED BY (USED FOR) OPERATING ACTIVITIES	$	(19	)	$	(99	)	$	387		$	—	$	269

CASH FLOWS FROM INVESTING ACTIVITIES
Sales of long-term investments	—			—			51			—		51
Purchase of long-term investments	—			(7		)	—			—		(7		)
Net (purchases) sales of short-term investments - non-fiduciary	—			211			48			—		259
Acquisition of businesses, net of cash acquired	—			(55		)	(27		)	—		(82		)
Proceeds from sale of businesses	—			—			1			—		1
Capital expenditures	—			—			(129		)	—		(129		)
CASH USED FOR INVESTING ACTIVITIES	—			149			(56		)	—		93

CASH FLOWS FROM FINANCING ACTIVITIES
Share repurchase	(250		)	(100		)	—			—		(350		)
Advances from (to) affiliates	325			118			(443		)	—		—
Issuance of shares for employee benefit plans	15			49			—			—		64
Issuance of debt	—			332			—			—		332
Repayment of debt	—			(298		)	(7		)	—		(305		)
Cash dividends to shareholders	(52		)	(50		)	—			—		(102		)
Purchase of shares from noncontrolling interests	—			—			1			—		1
Dividends paid to noncontrolling interests	—			—			(6		)	—		(6		)
CASH (USED FOR) PROVIDED BY FINANCING ACTIVITIES	38			51			(455		)	—		(366		)

EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	—			—			18			—		18
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	19			101			(106		)	—		14
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	—			(21		)	293			—		272
CASH AND CASH EQUIVALENTS AT END OF PERIOD	$	19		$	80		$	187		$	—	$	286

In July 2013, Aon Holdings LLC, an intermediate holding company and the direct parent of Aon Corporation, transferred its ownership of Aon Corporation to Aon plc via distribution. The financial results of Aon Holdings LLC are included in the Other Non-Guarantor Subsidiaries column of the Condensed Consolidating Financial Statements. In addition to the disclosures required for Rule 3-10 of Regulation S-X under the legal entity structure that existed as of June 30, 2013, the Company has also included the following pro forma disclosures reflecting the transfer of Aon Corporation from Aon Holdings LLC to Aon plc below for all periods presented. Only the portions of the Condensed Consolidating Financial Statements impacted by this change have been presented.

Condensed Consolidating Statement of Income



	Three months ended June 30, 2013
							Other
	Aon			Aon			Non-Guarantor		Consolidating
(millions)	plc			Corporation			Subsidiaries		Adjustments			Consolidated
(Loss) income from continuing operations	$	(20	)	$	(7	)	$	279	$	—		$	252
Loss from discontinued operations	—			—			—		—			—

Equity in earnings of subsidiaries, net of tax	261			246			—		(507		)	—

Net income	241			239			279		(507		)	252
Less: Net income attributable to noncontrolling interests	—			—			11		—			11
Net income attributable to Aon shareholders	$	241		$	239		$	268	$	(507	)	$	241

Condensed Consolidating Statement of Income



	Three months ended June 30, 2012
							Other
	Aon			Aon			Non-Guarantor			Consolidating
(millions)	plc			Corporation			Subsidiaries			Adjustments			Consolidated
(Loss) income from continuing operations	$	(14	)	$	(3	)	$	272		$	—		$	255
Loss from discontinued operations	—			—			(1		)	—			(1		)

Equity in earnings of subsidiaries, net of tax	260			234			—			(494		)	—

Net income	246			231			271			(494		)	254
Less: Net income attributable to noncontrolling interests	—			—			8			—			8
Net income attributable to Aon shareholders	$	246		$	231		$	263		$	(494	)	$	246

Condensed Consolidating Statement of Income



	Six months ended June 30, 2013
							Other
	Aon			Aon			Non-Guarantor		Consolidating
(millions)	plc			Corporation			Subsidiaries		Adjustments			Consolidated
(Loss) income from continuing operations	$	(40	)	$	(16	)	$	580	$	—		$	524
Loss from discontinued operations	—			—			—		—			—

Equity in earnings of subsidiaries, net of tax	542			509			—		(1,051		)	—

Net income	502			493			580		(1,051		)	524
Less: Net income attributable to noncontrolling interests	—			—			22		—			22
Net income attributable to Aon shareholders	$	502		$	493		$	558	$	(1,051	)	$	502

Condensed Consolidating Statement of Income



	Six months ended June 30, 2012
							Other
	Aon			Aon			Non-Guarantor			Consolidating
(millions)	plc			Corporation			Subsidiaries			Adjustments			Consolidated
(Loss) income from continuing operations	$	(14	)	$	(44	)	$	562		$	—		$	504
Loss from discontinued operations	—			—			(1		)	—			(1		)

Equity in earnings of subsidiaries, net of tax	498			484			—			(982		)	—

Net income	484			440			561			(982		)	503
Less: Net income attributable to noncontrolling interests	—			—			19			—			19
Net income attributable to Aon shareholders	$	484		$	440		$	542		$	(982	)	$	484

Condensed Consolidating Statement of Comprehensive Income



	Three months ended June 30, 2013
							Other
	Aon			Aon			Non-Guarantor			Consolidating
(millions)	plc			Corporation			Subsidiaries			Adjustments			Consolidated
Net income attributable to Aon shareholders	$	241		$	239		$	268		$	(507	)	$	241
Total other comprehensive loss	—			2			(36		)	—			(34		)

Equity in other comprehensive loss of subsidiaries, net of tax	(32		)	(34		)	—			66			—
Less: Other comprehensive loss attributable to noncontrolling interests	—			—			(2		)	—			(2		)
Total other comprehensive loss attributable to Aon shareholders	(32		)	(32		)	(34		)	66			(32		)
Comprehensive income attributable to Aon shareholders	$	209		$	207		$	234		$	(441	)	$	209

Condensed Consolidating Statement of Comprehensive Income



	Three months ended June 30, 2012
							Other
	Aon			Aon			Non-Guarantor			Consolidating
(millions)	plc			Corporation			Subsidiaries			Adjustments			Consolidated
Net income attributable to Aon shareholders	$	246		$	231		$	263		$	(494	)	$	246
Total other comprehensive income	—			4			(200		)	—			(196		)

Equity in other comprehensive loss of subsidiaries, net of tax	(193		)	(193		)	—			386			—
Less: Other comprehensive loss attributable to noncontrolling interests	—			—			(3		)	—			(3		)
Total other comprehensive loss attributable to Aon shareholders	(193		)	(189		)	(197		)	386			(193		)
Comprehensive income attributable to Aon shareholders	$	53		$	42		$	66		$	(108	)	$	53

Condensed Consolidating Statement of Comprehensive Income



	Six months ended June 30, 2013
							Other
	Aon			Aon			Non-Guarantor			Consolidating
(millions)	plc			Corporation			Subsidiaries			Adjustments			Consolidated
Net income attributable to Aon shareholders	$	502		$	493		$	558		$	(1,051	)	$	502
Total other comprehensive loss	—			3			(202		)	—			(199		)

Equity in other comprehensive loss of subsidiaries, net of tax	(197		)	(200		)	—			397			—
Less: Other comprehensive loss attributable to noncontrolling interests	—			—			(2		)	—			(2		)
Total other comprehensive loss attributable to Aon shareholders	(197		)	(197		)	(200		)	397			(197		)
Comprehensive income attributable to Aon shareholders	$	305		$	296		$	358		$	(654	)	$	305

Condensed Consolidating Statement of Comprehensive Income



	Six months ended June 30, 2012
							Other
	Aon			Aon			Non-Guarantor			Consolidating
(millions)	plc			Corporation			Subsidiaries			Adjustments			Consolidated
Net income attributable to Aon shareholders	$	484		$	440		$	542		$	(982	)	$	484
Total other comprehensive loss	—			14			(78		)	—			(64		)

Equity in other comprehensive loss of subsidiaries, net of tax	(62		)	(77		)	—			139			—
Less: Other comprehensive loss attributable to noncontrolling interests	—			—			(2		)	—			(2		)
Total other comprehensive loss attributable to Aon shareholders	(62		)	(63		)	(76		)	139			(62		)
Comprehensive income attributable to Aon shareholders	$	422		$	373		$	466		$	(843	)	$	418

Condensed Consolidating Statement of Financial Position



	As of June 30, 2013
					Other
	Aon		Aon		Non-Guarantor		Consolidating
(millions)	plc		Corporation		Subsidiaries		Adjustments			Consolidated
ASSETS
Investment in subsidiary	$	10,879	$	11,057	$	—	$	(21,936	)	$	—

TOTAL AON SHAREHOLDERS’ EQUITY	7,559		8,716		13,220		(21,936		)	7,559

Condensed Consolidating Statement of Financial Position



	December 31, 2012
					Other
	Aon		Aon		Non-Guarantor		Consolidating
(millions)	plc		Corporation		Subsidiaries		Adjustments			Consolidated
ASSETS
Investment in subsidiary	$	10,398	$	10,522	$	—	$	(20,920	)	$	—

TOTAL AON SHAREHOLDERS’ EQUITY	7,762		8,322		12,598		(20,920		)	7,762