Guarantee of Registered Securities (Tables)

9 Months Ended

Sep. 30, 2015

Guarantee of Registered Securities [Abstract]

Condensed Consolidating Statements of Income

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

	Three months ended September 30, 2014
							Other
	Aon			Aon			Non-Guarantor			Consolidating
(millions)	plc			Corporation			Subsidiaries			Adjustments			Consolidated
Revenue
Commissions, fees and other	$	—		$	—		$	2,873		$	—		$	2,873
Fiduciary investment income	—			—			7			—			7
Total revenue	—			—			2,880			—			2,880
Expenses
Compensation and benefits	29			4			1,674			—			1,707
Other general expenses	1			1			754			—			756
Total operating expenses	30			5			2,428			—			2,463
Operating (loss) income	(30		)	(5		)	452			—			417
Interest income	(2		)	1			4			—			3
Interest expense	(25		)	(42		)	2			—			(65		)
Intercompany interest income (expense)	113			(73		)	(40		)	—			—
Intercompany other (expense) income	(29		)	(14		)	43			—			—
Other income	2			2			31			—			35
Income (loss) before taxes	29			(131		)	492			—			390
Income tax expense (benefit)	6			(52		)	121			—			75
Income (loss) before equity in earnings of subsidiaries	23			(79		)	371			—			315
Equity in earnings of subsidiaries, net of tax	286			241			162			(689		)	—
Net income	309			162			533			(689		)	315
Less: Net income attributable to noncontrolling interests	—			—			6			—			6
Net income attributable to Aon shareholders	$	309		$	162		$	527		$	(689	)	$	309

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 Statement of Income

	Nine months ended September 30, 2014
							Other
	Aon			Aon			Non-Guarantor			Consolidating
(millions)	plc			Corporation			Subsidiaries			Adjustments			Consolidated
Revenue
Commissions, fees and other	$	—		$	—		$	8,727		$	—		$	8,727
Fiduciary investment income	—			—			19			—			19
Total revenue	—			—			8,746			—			8,746
Expenses
Compensation and benefits	100			17			5,049			—			5,166
Other general expenses	7			6			2,236			—			2,249
Total operating expenses	107			23			7,285			—			7,415
Operating (loss) income	(107		)	(23		)	1,461			—			1,331
Interest income	(6		)	1			12			—			7
Interest expense	(49		)	(105		)	(34		)	—			(188		)
Intercompany interest income (expense)	335			(220		)	(115		)	—			—
Intercompany other (expense) income	(101		)	(33		)	134			—			—
Other income	1			10			23			—			34
(Loss) income before taxes	73			(370		)	1,481			—			1,184
Income tax (benefit) expense	15			(144		)	349			—			220
(Loss) income before equity in earnings of subsidiaries	58			(226		)	1,132			—			964
Equity in earnings of subsidiaries, net of tax	880			861			635			(2,376		)	—
Net income	938			635			1,767			(2,376		)	964
Less: Net income attributable to noncontrolling interests	—			—			26			—			26
Net income attributable to Aon shareholders	$	938		$	635		$	1,741		$	(2,376	)	$	938

Condensed Consolidating Statements of Comprehensive Income

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 (loss) income, 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 income 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

	Three months ended September 30, 2014
							Other
	Aon			Aon			Non-Guarantor			Consolidating
(millions)	plc			Corporation			Subsidiaries			Adjustments			Consolidated
Net income	$	309		$	162		$	533		$	(689	)	$	315
Less: Net income attributable to noncontrolling interests	—			—			6			—			6
Net income attributable to Aon shareholders	$	309		$	162		$	527		$	(689	)	$	309
Other comprehensive income (loss), net of tax:
Change in fair value of financial instruments	—			(1		)	(7		)	—			(8		)
Foreign currency translation adjustments	—			(17		)	(301		)	—			(318		)
Post-retirement benefit obligation	—			6			20			—			26
Total other comprehensive (loss) income	—			(12		)	(288		)	—			(300		)
Equity in other comprehensive income of subsidiaries, net of tax	(300		)	(285		)	—			585			—
Less: Other comprehensive income attributable to noncontrolling interests	—			—			—			—			—
Total other comprehensive income attributable to Aon shareholders	(300		)	(297		)	(288		)	585			(300		)
Comprehensive income attributable to Aon Shareholders	$	9		$	(135	)	$	239		$	(104	)	$	9

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 (loss) income, 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 income 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 Statement of Comprehensive Income

	Nine months ended September 30, 2014
							Other
	Aon			Aon			Non-Guarantor			Consolidating
(millions)	plc			Corporation			Subsidiaries			Adjustments			Consolidated
Net income	$	938		$	635		$	1,767		$	(2,376	)	$	964
Less: Net income attributable to noncontrolling interests	—			—			26			—			26
Net income attributable to Aon shareholders	$	938		$	635		$	1,741		$	(2,376	)	$	938
Other comprehensive (loss) income, net of tax:
Change in fair value of financial instruments	—			(1		)	13			—			12
Foreign currency translation adjustments	—			(19		)	(209		)	—			(228		)
Post-retirement benefit obligation	—			17			53			—			70
Total other comprehensive loss	—			(3		)	(143		)	—			(146		)
Equity in other comprehensive loss of subsidiaries, net of tax	(144		)	(142		)	—			286			—
Less: Other comprehensive income attributable to noncontrolling interests	—			—			(2		)	—			(2		)
Total other comprehensive loss attributable to Aon shareholders	(144		)	(145		)	(141		)	286			(144		)
Comprehensive income attributable to Aon shareholders	$	794		$	490		$	1,600		$	(2,090	)	$	794

Condensed Consolidating Statements of Financial Position

Condensed Consolidating Statement of Financial Position

	As of September 30, 2015
					Other
	Aon		Aon		Non-Guarantor			Consolidating
(millions)	plc		Corporation		Subsidiaries			Adjustments			Consolidated
ASSETS
Cash and cash equivalents	$	—	$	2,490	$	1,087		$	(3,179	)	$	398
Short-term investments	—		217		168			—			385
Receivables, net	—		—		2,453			—			2,453
Fiduciary assets	—		—		9,956			—			9,956
Intercompany receivables	360		21,073		2,402			(23,835		)	—
Other current assets	2		221		532			(27		)	728
Total Current Assets	362		24,001		16,598			(27,041		)	13,920
Goodwill	—		—		8,571			—			8,571
Intangible assets, net	—		—		2,257			—			2,257
Fixed assets, net	—		—		785			—			785
Intercompany receivables	7,380		557		1,629			(9,566		)	—
Other non-current assets	187		698		1,572			(784		)	1,673
Investment in subsidiary	4,627		16,060		550			(21,237		)	—
TOTAL ASSETS	$	12,556	$	41,316	$	31,962		$	(58,628	)	$	27,206
LIABILITIES AND EQUITY
Fiduciary liabilities	$	—	$	—	$	9,956		$	—		$	9,956
Short-term debt and current portion of long-term debt	56		1,254		17			—			1,327
Accounts payable and accrued liabilities	3,240		25		1,361			(3,179		)	1,447
Intercompany payables	277		27,826		(4,142		)	(23,961		)	—
Other current liabilities	—		55		657			99			811
Total Current Liabilities	3,573		29,160		7,849			(27,041		)	13,541
Long-term debt	3,094		1,418		287			—			4,799
Pension, other post-retirement and other post-employment liabilities	—		1,293		540			—			1,833
Intercompany payables	—		8,796		770			(9,566		)	—
Other non-current liabilities	6		99		1,770			(784		)	1,091
TOTAL LIABILITIES	6,673		40,766		11,216			(37,391		)	21,264
TOTAL AON SHAREHOLDERS' EQUITY	5,883		550		20,687			(21,237		)	5,883
Noncontrolling interests	—		—		59			—			59
TOTAL EQUITY	5,883		550		20,746			(21,237		)	5,942
TOTAL LIABILITIES AND EQUITY	$	12,556	$	41,316	$	31,962		$	(58,628	)	$	27,206

Condensed Consolidating Statement of Financial Position

	As of December 31, 2014
					Other
	Aon		Aon		Non-Guarantor		Consolidating
(millions)	plc		Corporation		Subsidiaries		Adjustments			Consolidated
ASSETS
Cash and cash equivalents	$	—	$	2,727	$	1,361	$	(3,714	)	$	374
Short-term investments	—		165		229		—			394
Receivables, net	—		—		2,815		—			2,815
Fiduciary assets	—		—		11,638		—			11,638
Intercompany receivables	455		2,814		9,156		(12,425		)	—
Other current assets	2		226		407		(33		)	602
Total Current Assets	457		5,932		25,606		(16,172		)	15,823
Goodwill	—		—		8,860		—			8,860
Intangible assets, net	—		—		2,520		—			2,520
Fixed assets, net	—		—		765		—			765
Intercompany receivables	7,399		600		111		(8,110		)	—
Other non-current assets	179		697		1,718		(790		)	1,804
Investment in subsidiary	4,962		15,200		1,880		(22,042		)	—
TOTAL ASSETS	$	12,997	$	22,429	$	41,460	$	(47,114	)	$	29,772
LIABILITIES AND EQUITY
Fiduciary liabilities	$	—	$	—	$	11,638	$	—		$	11,638
Short-term debt and current portion of long-term debt	—		767		16		—			783
Accounts payable and accrued liabilities	3,755		58		1,706		(3,714		)	1,805
Intercompany payables	122		8,960		3,343		(12,425		)	—
Other current liabilities	—		49		772		(33		)	788
Total Current Liabilities	3,877		9,834		17,475		(16,172		)	15,014
Long-term debt	2,544		1,917		338		—			4,799
Pension, other post-retirement and other post-employment liabilities	—		1,396		745		—			2,141
Intercompany payables	—		7,277		833		(8,110		)	—
Other non-current liabilities	5		125		1,847		(790		)	1,187
TOTAL LIABILITIES	6,426		20,549		21,238		(25,072		)	23,141
TOTAL AON SHAREHOLDERS' EQUITY	6,571		1,880		20,162		(22,042		)	6,571
Noncontrolling interests	—		—		60		—			60
TOTAL EQUITY	6,571		1,880		20,222		(22,042		)	6,631
TOTAL LIABILITIES AND EQUITY	$	12,997	$	22,429	$	41,460	$	(47,114	)	$	29,772

Condensed Consolidating Statements of Cash Flows

Condensed Consolidating Statement of Cash Flows

	Nine months ended September 30, 2015
	Aon			Aon			Other Non-Guarantor			Consolidating
(millions)	plc			Corporation			Subsidiaries			Adjustments			Consolidated
CASH FLOWS FROM OPERATING ACTIVITIES
CASH PROVIDED BY (USED FOR) OPERATING ACTIVITIES	$	31		$	(624	)	$	1,668		$	—		$	1,075
CASH FLOWS FROM INVESTING ACTIVITIES
Sales of long-term investments	—			3			20			—			23
Purchase of long-term investments	—			(1		)	(2		)	—			(3		)
Net 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 PROVIDED BY (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	72			—			—			—			72
Issuance of debt	768			2,720			6			—			3,494
Repayment of debt	(111		)	(2,735		)	(14		)	—			(2,860		)
Cash dividends to shareholders	(240		)	—			—			—			(240		)
Purchase of shares from noncontrolling interests	—			—			(5		)	—			(5		)
Dividends paid to noncontrolling interests	—			—			(21		)	—			(21		)
CASH (USED FOR) PROVIDED BY FINANCING ACTIVITIES	(31		)	436			(1,650		)	535			(710		)
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

Condensed Consolidating Statement of Cash Flows

	Nine months ended September 30, 2014
							Other
	Aon			Aon			Non-Guarantor			Consolidating
(millions)	plc			Corporation			Subsidiaries			Adjustments			Consolidated
CASH FLOWS FROM OPERATING ACTIVITIES
CASH PROVIDED BY (USED FOR) OPERATING ACTIVITIES	$	309		$	(348	)	$	922		$	—		$	883
CASH FLOWS FROM INVESTING ACTIVITIES
Sales of long-term investments	—			39			12			—			51
Purchase of long-term investments	—			(19		)	—			—			(19		)
Net sales of short-term investments - non-fiduciary	—			103			198			—			301
Acquisition of businesses, net of cash acquired	—			—			(464		)	—			(464		)
Proceeds from sale of businesses	—			—			48			—			48
Capital expenditures	—			—			(179		)	—			(179		)
CASH PROVIDED BY INVESTING ACTIVITIES	—			123			(385		)	—			(262		)
CASH FLOWS FROM FINANCING ACTIVITIES
Share repurchase	(1,750		)	—			—			—			(1,750		)
Advances from (to) affiliates	(253		)	496			371			(614		)	—
Issuance of shares for employee benefit plans	58			—			—			—			58
Issuance of debt	2,714			1,541			—			—			4,255
Repayment of debt	(877		)	(1,491		)	(705		)	—			(3,073		)
Cash dividends to shareholders	(201		)	—			—			—			(201		)
Purchase of shares from noncontrolling interests	—			—			1			—			1
Dividends paid to noncontrolling interests	—			—			(18		)	—			(18		)
Proceeds from sale-leaseback	—			—			25			—			25
CASH (USED FOR) PROVIDED BY FINANCING ACTIVITIES	(309		)	546			(326		)	(614		)	(703		)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	—			—			(13		)	—			(13		)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	—			321			198			(614		)	(95		)
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	—			247			1,246			(1,016		)	477
CASH AND CASH EQUIVALENTS AT END OF PERIOD	$	—		$	568		$	1,444		$	(1,630	)	$	382