United states securities and exchange commission

104

Condensed Consolidating Statement of Financial Position

	As of December 31, 2016
(millions)	Aon plc				Aon Corporation				Other Non-Guarantor Subsidiaries				Consolidating Adjustments				Consolidated
ASSETS
Cash and cash equivalents	$	—			$	1,633			$	660			$	(1,862	)		$	431
Short-term investments	—				140				150				—				290
Receivables, net	—				3				2,586				—				2,589
Fiduciary assets	—				—				9,485				—				9,485
Intercompany receivables	105				1,880				9,825				(11,810		)		—
Other current assets	—				25				326				—				351
Total Current Assets	105				3,681				23,032				(13,672		)		13,146
Goodwill	—				—				8,747				—				8,747
Intangible assets, net	—				—				2,223				—				2,223
Fixed assets, net	—				—				765				—				765
Deferred tax assets	134				726				168				(706		)		322
Intercompany receivables	366				261				8,711				(9,338		)		—
Prepaid Pension	—				5				853				—				858
Other non-current assets	2				119				433				—				554
Investment in subsidiary	10,107				17,137				(350		)		(26,894		)		—
TOTAL ASSETS	$	10,714			$	21,929			$	44,582			$	(50,610	)		$	26,615
LIABILITIES AND EQUITY
Accounts payable and accrued liabilities	$	585			$	44			$	3,034			$	(1,862	)		$	1,801
Short-term debt and current portion of long-term debt	279				50				7				—				336
Fiduciary Liabilities	—				—				9,485				—				9,485
Intercompany payables	142				10,399				1,269				(11,810		)		—
Other current liabilities	—				63				810				—				873
Total Current Liabilities	1,006				10,556				14,605				(13,672		)		12,495
Long-term debt	4,177				1,413				279				—				5,869
Deferred tax liabilities	—				—				759				(658		)		101
Pension, other post-retirement and other post-employment liabilities	—				1,356				418				—				1,774
Intercompany payables	—				8,877				461				(9,338		)		—
Other non-current liabilities	8				77				759				—				844
TOTAL LIABILITIES	5,191				22,279				17,281				(23,668		)		21,083
TOTAL AON SHAREHOLDERS’ EQUITY	5,523				(350		)		27,244				(26,942		)		5,475
Noncontrolling interests	—				—				57				—				57
TOTAL EQUITY	5,523				(350		)		27,301				(26,942		)		5,532
TOTAL LIABILITIES AND EQUITY	$	10,714			$	21,929			$	44,582			$	(50,610	)		$	26,615