Guarantee of Registered Securities

As described in Note 16 “Commitments and Contingencies,” 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, including the 5.00% Notes due September 2020, the 8.205% Notes due January 2027 and the 6.25% Notes due September 2040 (collectively, the “Aon Corp Notes”). Aon Corporation is a 100% indirectly owned subsidiary of Aon plc. All guarantees of Aon plc are full and unconditional. There are no other subsidiaries of Aon plc that are guarantors of the Aon Corp Notes.

In addition, 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% Notes due January 2027 and also agreed to guarantee the obligations of Aon plc arising under the 4.45% Notes due 2043, the 4.00% Notes due November 2023, the 2.875% Notes due May 2026, the 3.50% Notes due June 2024, the 4.60% Notes due June 2044, the 4.75% Notes due May 2045, the 2.80% Notes due March 2021, and the 3.875% Notes due December 2025 (collectively, the “Aon plc Notes”). 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 Aon plc Notes. As a result of the existence of these guarantees, the Company has elected to present the financial information set forth in this footnote in accordance with Rule 3-10 of Regulation S-X.

The following tables set forth Condensed Consolidating Statements of Income and Condensed Consolidating Statements of Comprehensive Income for the years ended December 31, 2017, 2016, and 2015, Condensed Consolidating Statements of Financial Position as of December 31, 2017 and December 31, 2016, and Condensed Consolidating Statements of Cash Flows for the years ended December 31, 2017, 2016, and 2015, 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. The principal consolidating adjustments are to eliminate the investment in subsidiaries and intercompany balances and transactions.

As described in Note 1 “Basis of Presentation,” and consistent with the Company’s Consolidated Financial Statements, the following tables present the financial results of the Divested Business as discontinued operations for all periods presented within non-guarantor Subsidiaries. The impact of intercompany transactions have been reflected within continuing operations in the Condensed Consolidating Financial Statements.

Condensed Consolidating Statement of Income



	Year Ended December 31, 2017
(millions)	Aon plc			Aon Corporation			Other Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
Revenue
Total revenue	$	—		$	—		$	9,998		$	—		$	9,998
Expenses
Compensation and benefits	150			35			5,904			—			6,089
Information technology	—			—			419			—			419
Premises	—			—			348			—			348
Depreciation of fixed assets	—			—			187			—			187
Amortization and impairment of intangible assets	—			—			704			—			704
Other general expenses (income)	12			(6		)	1,266			—			1,272
Total operating expenses	162			29			8,828			—			9,019
Operating income (loss)	(162		)	(29		)	1,170			—			979
Interest income	—			52			4			(29		)	27
Interest expense	(202		)	(94		)	(15		)	29			(282		)
Intercompany interest income (expense)	14			(543		)	529			—			—
Intercompany other income (expense)	247			(411		)	164			—			—
Other income (expense)	(27		)	21			(51		)	18			(39		)
Income (loss) from continuing operations before income taxes	(130		)	(1,004		)	1,801			18			685
Income tax expense (benefit)	(43		)	(110		)	403			—			250
Net income (loss) from continuing operations	(87		)	(894		)	1,398			18			435
Income from discontinued operations, net of tax	—			—			828			—			828
Net income (loss) before equity in earnings of subsidiaries	(87		)	(894		)	2,226			18			1,263
Equity in earnings of subsidiaries, net of tax	1,295			1,054			160			(2,509		)	—
Net income	1,208			160			2,386			(2,491		)	1,263
Less: Net income attributable to noncontrolling interests	—			—			37			—			37
Net income attributable to Aon shareholders	$	1,208		$	160		$	2,349		$	(2,491	)	$	1,226

Condensed Consolidating Statement of Income



	Year Ended December 31, 2016
(millions)	Aon plc			Aon Corporation			Other Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
Revenue
Total revenue	$	—		$	—		$	9,409		$	—		$	9,409
Expenses
Compensation and benefits	130			171			5,386			—			5,687
Information technology	—			—			386			—			386
Premises	—			—			343			—			343
Depreciation of fixed assets	—			—			162			—			162
Amortization and impairment of intangible assets	—			—			157			—			157
Other general expenses (income)	—			2			1,034			—			1,036
Total operating expenses	130			173			7,468			—			7,771
Operating income (loss)	(130		)	(173		)	1,941			—			1,638
Interest income	—			16			22			(29		)	9
Interest expense	(196		)	(101		)	(14		)	29			(282		)
Intercompany interest income (expense)	14			(541		)	527			—			—
Intercompany other income (expense)	274			(361		)	87			—			—
Other income (expense)	15			(5		)	44			(18		)	36
Income (loss) from continuing operations before income taxes	(23		)	(1,165		)	2,607			(18		)	1,401
Income tax expense (benefit)	(55		)	(325		)	528			—			148
Net income (loss) from continuing operations	32			(840		)	2,079			(18		)	1,253
Income from discontinued operations, net of tax	—			—			177			—			177
Net income (loss) before equity in earnings of subsidiaries	32			(840		)	2,256			(18		)	1,430
Equity in earnings of subsidiaries, net of tax	1,382			1,219			379			(2,980		)	—
Net income	1,414			379			2,635			(2,998		)	1,430
Less: Net income attributable to noncontrolling interests	—			—			34			—			34
Net income attributable to Aon shareholders	$	1,414		$	379		$	2,601		$	(2,998	)	$	1,396

Condensed Consolidating Statement of Income



	Year Ended December 31, 2015
(millions)	Aon plc			Aon Corporation			Other Non-Guarantor Subsidiaries			Consolidating Adjustment			Consolidated
Revenue
Total revenue	$	—		$	—		$	9,480		$	—		$	9,480
Expenses
Compensation and benefits	136			32			5,437			—			5,605
Information technology	—			—			389			—			389
Premises	—			—			362			—			362
Depreciation of fixed assets	—			—			164			—			164
Amortization and impairment of intangible assets				—			173			—			173
Other general expenses (income)	8			7			1,185			—			1,200
Total operating expenses	144			39			7,710			—			7,893
Operating income (loss)	(144		)	(39		)	1,770			—			1,587
Interest income	—			14			19			(19		)	14
Interest expense	(140		)	(130		)	(22		)	19			(273		)
Intercompany interest income (expense)	429			(479		)	50			—			—
Intercompany other income (expense)	302			(422		)	120			—			—
Other income (expense)	(1		)	—			101			—			100
Income (loss) from continuing operations before income taxes	446			(1,056		)	2,038			—			1,428
Income tax expense (benefit)	45			(262		)	392			—			175
Net income (loss) from continuing operations	401			(794		)	1,646			—			1,253
Income from discontinued operations, net of tax	—			—			169			—			169
Net income (loss) before equity in earnings of subsidiaries	401			(794		)	1,815			—			1,422
Equity in earnings of subsidiaries, net of tax	984			1,289			495			(2,768		)	—
Net income	1,385			495			2,310			(2,768		)	1,422
Less: Net income attributable to noncontrolling interests	—			—			37			—			37
Net income attributable to Aon shareholders	$	1,385		$	495		$	2,273		$	(2,768	)	$	1,385

Condensed Consolidating Statement of Comprehensive Income



	Year Ended December 31, 2017
(millions)	Aon plc		Aon Corporation			Other Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated
Net income (loss)	$	1,208	$	160		$	2,386	$	(2,491	)	$	1,263
Less: Net income attributable to noncontrolling interests	—		—			37		—			37
Net income (loss) attributable to Aon shareholders	1,208		160			2,349		(2,491		)	1,226
Other comprehensive income (loss), net of tax:
Change in fair value of financial instruments	—		3			9		—			12
Foreign currency translation adjustments	—		—			408		(18		)	390
Postretirement benefit obligation	—		(101		)	120		—			19
Total other comprehensive income (loss)	—		(98		)	537		(18		)	421
Equity in other comprehensive income (loss) of subsidiaries, net of tax	434		515			417		(1,366		)	—
Less: Other comprehensive loss attributable to noncontrolling interests	—		—			5		—			5
Total other comprehensive income (loss) attributable to Aon shareholders	434		417			949		(1,384		)	416
Comprehensive income (loss) attributable to Aon shareholders	$	1,642	$	577		$	3,298	$	(3,875	)	$	1,642

Condensed Consolidating Statement of Comprehensive Income



	Year Ended December 31, 2016
(millions)	Aon plc			Aon Corporation			Other Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
Net income (loss)	$	1,414		$	379		$	2,635		$	(2,998	)	$	1,430
Less: Net income attributable to noncontrolling interests	—			—			34			—			34
Net income (loss) attributable to Aon shareholders	1,414			379			2,601			(2,998		)	1,396
Other comprehensive income (loss), net of tax:
Change in fair value of financial instruments	—			(1		)	(11		)	—			(12		)
Foreign currency translation adjustments	(2		)	21			(532		)	18			(495		)
Postretirement benefit obligation	—			68			(52		)	—			16
Total other comprehensive income (loss)	(2		)	88			(595		)	18			(491		)
Equity in other comprehensive loss of subsidiaries, net of tax	(505		)	(547		)	(459		)	1,511			—
Less: Other comprehensive loss attributable to noncontrolling interests	—			—			(2		)	—			(2		)
Total other comprehensive income (loss) attributable to Aon shareholders	(507		)	(459		)	(1,052		)	1,529			(489		)
Comprehensive income (loss) attributable to Aon shareholders	$	907		$	(80	)	$	1,549		$	(1,469	)	$	907

Condensed Consolidating Statement of Comprehensive Income



	Year Ended December 31, 2015
(millions)	Aon plc			Aon Corporation			Other Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
Net income (loss)	$	1,385		$	495		$	2,310		$	(2,768	)	$	1,422
Less: Net income attributable to noncontrolling interests	—			—			37			—			37
Net income (loss) attributable to Aon shareholders	1,385			495			2,273			(2,768		)	1,385
Other comprehensive income (loss), net of tax:
Change in fair value of financial instruments	—			—			(8		)	—			(8		)
Foreign currency translation adjustments	—			(47		)	(395		)	—			(442		)
Postretirement benefit obligation	—			12			143			—			155
Total other comprehensive income (loss)	—			(35		)	(260		)	—			(295		)
Equity in other comprehensive loss of subsidiaries, net of tax	(289		)	(259		)	(294		)	842			—
Less: Other comprehensive loss attributable to noncontrolling interests	—			—			(6		)	—			(6		)
Total other comprehensive income (loss) attributable to Aon shareholders	(289		)	(294		)	(548		)	842			(289		)
Comprehensive income (loss) attributable to Aon shareholders	$	1,096		$	201		$	1,725		$	(1,926	)	$	1,096

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
Intercompany receivables	165		1,046		10,824		(12,035		)	—
Other current assets	1		29		259		—			289
Current assets of discontinued operations	—		—		—		—			—
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 asset	99		396		143		(249		)	389
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		)	—
Non-current assets of discontinued operations	—		—		—		—			—
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
Intercompany payables	130		11,149		756		(12,035		)	—
Other current liabilities	16		64		790		—			870
Current liabilities of discontinued operations	—		—		—		—			—
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
Intercompany payables	—		8,398		509		(8,907		)	—
Other non-current liabilities	11		91		1,000		—			1,102
Non-current liabilities of discontinued operations	—		—		—		—			—
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 Statement of Financial Position



	As of December 31, 2016
(millions)	Aon plc		Aon Corporation			Other Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	—	$	1,633		$	655		$	(1,862	)	$	426
Short-term investments	—		140			150			—			290
Receivables, net	—		3			2,103			—			2,106
Fiduciary assets	—		—			8,959			—			8,959
Intercompany receivables	105		1,880			9,825			(11,810		)	—
Other current assets	—		25			222			—			247
Current assets of discontinued operations	—		—			1,118			—			1,118
Total Current Assets	105		3,681			23,032			(13,672		)	13,146
Goodwill	—		—			7,410			—			7,410
Intangible assets, net	—		—			1,890			—			1,890
Fixed assets, net	—		—			550			—			550
Deferred tax asset	134		726			171			(706		)	325
Intercompany receivables	366		261			8,711			(9,338		)	—
Prepaid pension	—		5			853			—			858
Other non-current assets	2		119			239			—			360
Investment in subsidiary	10,107		17,131			(356		)	(26,882		)	—
Non-current assets of discontinued operations	—		—			2,076			—			2,076
TOTAL ASSETS	$	10,714	$	21,923		$	44,576		$	(50,598	)	$	26,615

LIABILITIES AND EQUITY
LIABILITIES
CURRENT LIABILITIES
Accounts payable and accrued liabilities	$	585	$	44		$	2,837		$	(1,862	)	$	1,604
Short-term debt and current portion of long-term debt	279		50			7			—			336
Fiduciary liabilities	—		—			8,959			—			8,959
Intercompany payables	142		10,399			1,269			(11,810		)	—
Other current liabilities	—		63			593			—			656
Current liabilities of discontinued operations	—		—			940			—			940
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 postretirement and other post-employment liabilities	—		1,356			404			—			1,760
Intercompany payables	—		8,877			461			(9,338		)	—
Other non-current liabilities	8		77			634			—			719
Non-current liabilities of discontinued operations	—		—			139			—			139
TOTAL LIABILITIES	5,191		22,279			17,281			(23,668		)	21,083

TOTAL AON SHAREHOLDERS’ EQUITY	5,523		(356		)	27,238			(26,930		)	5,475
Noncontrolling interests	—		—			57			—			57
TOTAL EQUITY	5,523		(356		)	27,295			(26,930		)	5,532
TOTAL LIABILITIES AND EQUITY	$	10,714	$	21,923		$	44,576		$	(50,598	)	$	26,615

Condensed Consolidating Statement of Cash Flows



	Year Ended December 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	$	2,787		$	503		$	2,010		$	(4,631	)	$	669
Cash provided by operating activities - discontinued operations	—			—			65			—			65
CASH PROVIDED BY (USED FOR) OPERATING ACTIVITIES	2,787			503			2,075			(4,631		)	734

CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from investments	224			587			582			(1,325		)	68
Payments for investments	(261		)	(29		)	(576		)	802			(64		)
Net purchases (sales) of short-term investments - non-fiduciary	—			(215		)	(17		)	—			(232		)
Acquisition of businesses, net of cash acquired	—			—			(1,029		)	—			(1,029		)
Sale of businesses, net of cash sold	—			—			4,246			—			4,246
Capital expenditures	—			—			(183		)	—			(183		)
Cash provided by (used for) investing activities - continuing operations	(37		)	343			3,023			(523		)	2,806
Cash used for investing activities - discontinued operations	—			—			(19		)	—			(19		)
CASH PROVIDED BY (USED FOR) INVESTING ACTIVITIES	(37		)	343			3,004			(523		)	2,787

CASH FLOWS FROM FINANCING ACTIVITIES
Share repurchase	(2,399		)	—			—			—			(2,399		)
Advances from (to) affiliates	426			95			(4,975		)	4,454			—
Issuance of shares for employee benefit plans	(121		)	—			—			—			(121		)
Issuance of debt	544			1,100			10			—			1,654
Repayment of debt	(835		)	(1,150		)	(14		)	—			(1,999		)
Cash dividends to shareholders	(364		)	—			—			—			(364		)
Noncontrolling interests and other financing activities				—			(36		)	—			(36		)
Cash provided by (used for) financing activities - continuing operations	(2,749		)	45			(5,015		)	4,454			(3,265		)
Cash used for financing activities - discontinued operations	—			—			—			—			—
CASH PROVIDED BY (USED FOR) FINANCING ACTIVITIES	(2,749		)	45			(5,015		)	4,454			(3,265		)

EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	—			—			69			—			69
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	1			891			133			(700		)	325
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		$	2,524		$	793		$	(2,562	)	$	756


(1)	Includes $5 million of discontinued operations at December 31, 2016.


(2)	Includes $0 million of discontinued operations at December 31, 2017

Condensed Consolidating Statement of Cash Flows



	Year Ended December 31, 2016
(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	$	2,705		$	(536	)	$	2,768		$	(3,108	)	$	1,829
Cash provided by operating activities - discontinued operations	—			—			497			—			497
CASH PROVIDED BY (USED FOR) OPERATING ACTIVITIES	2,705			(536		)	3,265			(3,108		)	2,326

CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from investments	—			316			15			(288		)	43
Payments for investments	—			(35		)	(29		)	—			(64		)
Net purchases (sales) of short-term investments - non-fiduciary	—			70			(9		)	—			61
Acquisition of businesses, net of cash acquired	—			(335		)	(608		)	64			(879		)
Sale of businesses, net of cash sold	—			—			171			(64		)	107
Capital expenditures	—			—			(156		)	—			(156		)
Cash provided by (used for) investing activities - continuing operations	—			16			(616		)	(288		)	(888		)
Cash used for investing activities - discontinued operations	—			—			(66		)	—			(66		)
CASH PROVIDED BY (USED FOR) INVESTING ACTIVITIES	—			16			(682		)	(288		)	(954		)

CASH FLOWS FROM FINANCING ACTIVITIES
Share repurchase	(1,257		)	—			—			—			(1,257		)
Advances from (to) affiliates	(2,008		)	570			(3,037		)	4,475			—
Issuance of shares for employee benefit plans	(129		)	—			—			—			(129		)
Issuance of debt	1,879			1,588			—			—			3,467
Repayment of debt	(845		)	(2,088		)	(12		)	—			(2,945		)
Cash dividends to shareholders	(345		)	—			—			—			(345		)
Noncontrolling interests and other financing activities	—			—			(77		)	—			(77		)
Cash provided by (used for) financing activities - continuing operations	(2,705		)	70			(3,126		)	4,475			(1,286		)
Cash used for financing activities - discontinued operations	—			—			—			—			—
CASH PROVIDED BY (USED FOR) FINANCING ACTIVITIES	(2,705		)	70			(3,126		)	4,475			(1,286		)

EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	—			—			(39		)	—			(39		)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	—			(450		)	(582		)	1,079			47
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR ⁽¹⁾	—			2,083			1,242			(2,941		)	384
CASH AND CASH EQUIVALENTS AT END OF PERIOD⁽²⁾	$	—		$	1,633		$	660		$	(1,862	)	$	431


(1)	Includes $2 million of discontinued operations at December 31, 2015.


(2)	Includes $5 million of discontinued operations at December 31, 2016

Condensed Consolidating Statement of Cash Flows



	Year Ended December 31, 2015
(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	$	695		$	464		$	2,016		$	(1,673	)	$	1,502
Cash provided by operating activities - discontinued operations	—			—			507			—			507
CASH PROVIDED BY (USED FOR) OPERATING ACTIVITIES	695			464			2,523			(1,673		)	2,009

CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from investments	—			27			193			—			220
Payments for investments	(13		)	(47		)	(219		)	13			(266		)
Net purchases (sales) of short-term investments - non-fiduciary	—			(42		)	51			—			9
Acquisition of businesses, net of cash acquired	—			—			(16		)	—			(16		)
Sale of businesses, net of cash sold	—			—			205			—			205
Capital expenditures	—			—			(200		)	—			(200		)
Cash provided by (used for) investing activities - continuing operations	(13		)	(62		)	14			13			(48		)
Cash used for investing activities - discontinued operations	—			—			(90		)	—			(90		)
CASH PROVIDED BY (USED FOR) INVESTING ACTIVITIES	(13		)	(62		)	(76		)	13			(138		)

CASH FLOWS FROM FINANCING ACTIVITIES
Share repurchase	(1,550		)	—			—			—			(1,550		)
Advances from (to) affiliates	232			(326		)	(2,339		)	2,433			—
Issuance of shares for employee benefit plans	(29		)	—			(1		)	—			(30		)
Issuance of debt	1,318			4,026			7			—			5,351
Repayment of debt	(330		)	(4,746		)	(22		)	—			(5,098		)
Cash dividends to shareholders	(323		)	—			—			—			(323		)
Noncontrolling interests and other financing activities	—			—			(39		)	—			(39		)
Cash provided by (used for) financing activities - continuing operations	(682		)	(1,046		)	(2,394		)	2,433			(1,689		)
Cash used for financing activities - discontinued operations	—			—			—			—			—
CASH PROVIDED BY (USED FOR) FINANCING ACTIVITIES	(682		)	(1,046		)	(2,394		)	2,433			(1,689		)

EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	—			—			(172		)	—			(172		)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	—			(644		)	(119		)	773			10
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR ⁽¹⁾	—			2,727			1,361			(3,714		)	374
CASH AND CASH EQUIVALENTS AT END OF PERIOD⁽²⁾	$	—		$	2,083		$	1,242		$	(2,941	)	$	384


(1)	Includes $4 million of discontinued operations at December 31, 2014.


(2)	Includes $2 million of discontinued operations at December 31, 2015