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Aon plc – ‘10-K’ for 12/31/18 – ‘EX-31.1’

On:  Tuesday, 2/19/19, at 5:09pm ET   ·   For:  12/31/18   ·   Accession #:  1628280-19-1558   ·   File #:  1-07933

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/19/19  Aon plc                           10-K       12/31/18  150:30M                                    Workiva Inc Wde… FA01/FA

Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.98M 
 2: EX-21       Subsidiaries List                                   HTML    312K 
 3: EX-23       Consent of Experts or Counsel -- exhibit23          HTML     54K 
 4: EX-31.1     Certification -- §302 - SOA'02                      HTML     51K 
 5: EX-31.2     Certification -- §302 - SOA'02                      HTML     51K 
 6: EX-32.1     Certification -- §906 - SOA'02                      HTML     45K 
 7: EX-32.2     Certification -- §906 - SOA'02                      HTML     45K 
14: R1          Document and Entity Information                     HTML     77K 
15: R2          Consolidated Statements of Income                   HTML    157K 
16: R3          Consolidated Statements of Comprehensive Income     HTML     87K 
17: R4          Consolidated Statements of Financial Position       HTML    140K 
18: R5          Consolidated Statements of Financial Position       HTML     50K 
                (Parenthetical)                                                  
19: R6          Consolidated Statements of Shareholders' Equity     HTML    110K 
20: R7          Consolidated Statements of Shareholders' Equity     HTML     46K 
                (Parenthetical)                                                  
21: R8          Consolidated Statements of Cash Flows               HTML    166K 
22: R9          Basis of Presentation                               HTML     48K 
23: R10         Summary of Significant Accounting Principles and    HTML    257K 
                Practices                                                        
24: R11         Revenue from Contracts with Customers               HTML    106K 
25: R12         Other Financial Data                                HTML    137K 
26: R13         Discontinued Operations                             HTML     82K 
27: R14         Restructuring                                       HTML     84K 
28: R15         Acquisitions and Dispositions of Businesses         HTML     81K 
29: R16         Goodwill and Other Intangible Assets                HTML     90K 
30: R17         Debt                                                HTML     98K 
31: R18         Lease Commitments                                   HTML     75K 
32: R19         Income Taxes                                        HTML    224K 
33: R20         Shareholders' Equity                                HTML    170K 
34: R21         Employee Benefits                                   HTML    690K 
35: R22         Share-Based Compensation Plans                      HTML    107K 
36: R23         Derivatives and Hedging                             HTML    116K 
37: R24         Fair Value Measurements and Financial Instruments   HTML    139K 
38: R25         Claims, Lawsuits and Other Contingencies            HTML     73K 
39: R26         Segment Information                                 HTML     64K 
40: R27         Guarantee of Registered Securities                  HTML   1.10M 
41: R28         Quarterly Financial Data (Unaudited)                HTML    170K 
42: R29         Summary of Significant Accounting Principles and    HTML    334K 
                Practices (Policies)                                             
43: R30         Summary of Significant Accounting Principles and    HTML    257K 
                Practices (Tables)                                               
44: R31         Revenue from Contracts with Customers (Tables)      HTML    103K 
45: R32         Other Financial Data (Tables)                       HTML    145K 
46: R33         Discontinued Operations (Tables)                    HTML     81K 
47: R34         Restructuring Restructuring and Related Activities  HTML     84K 
                (Tables)                                                         
48: R35         Acquisitions and Dispositions of Businesses         HTML     59K 
                (Tables)                                                         
49: R36         Goodwill and Other Intangible Assets (Tables)       HTML     99K 
50: R37         Debt (Tables)                                       HTML     98K 
51: R38         Lease Commitments (Tables)                          HTML     77K 
52: R39         Income Taxes (Tables)                               HTML    221K 
53: R40         Shareholders' Equity (Tables)                       HTML    166K 
54: R41         Employee Benefits (Tables)                          HTML    684K 
55: R42         Share-Based Compensation Plans (Tables)             HTML    104K 
56: R43         Derivatives and Hedging (Tables)                    HTML    110K 
57: R44         Fair Value Measurements and Financial Instruments   HTML    127K 
                (Tables)                                                         
58: R45         Segment Information (Tables)                        HTML     61K 
59: R46         Guarantee of Registered Securities (Tables)         HTML   1.10M 
60: R47         Quarterly Financial Data (Unaudited) (Tables)       HTML    170K 
61: R48         Summary of Significant Accounting Principles and    HTML    201K 
                Practices (Details)                                              
62: R49         Summary of Significant Accounting Principles and    HTML     59K 
                Practices Schedule Of Change In Presentation                     
                (Details)                                                        
63: R50         Summary of Significant Accounting Principles and    HTML     92K 
                Practices - Schedule of Topic 606 Impact on the                  
                Balance Sheet (Details)                                          
64: R51         Summary of Significant Accounting Principles and    HTML     76K 
                Practices - Schedule of Topic 606 Impact on the                  
                Income Statement (Details)                                       
65: R52         Summary of Significant Accounting Principles and    HTML     75K 
                Practices - Schedule of Topic 606 Impact on Cash                 
                Flows (Details)                                                  
66: R53         Revenue from Contracts with Customers -             HTML     74K 
                Disaggregation of Revenue (Details)                              
67: R54         Revenue from Contracts with Customers - Contract    HTML     59K 
                Assets Rollforward (Details)                                     
68: R55         Other Financial Data - Schedule of Other Income     HTML     61K 
                (Details)                                                        
69: R56         Other Financial Data - Schedule of Allowance for    HTML     55K 
                Doubtful Accounts (Details)                                      
70: R57         Other Financial Data - Schedule of Other Current    HTML     59K 
                Assets (Details)                                                 
71: R58         Other Financial Data - Components of Fixed Assets,  HTML     70K 
                Net (Details)                                                    
72: R59         Other Financial Data - Schedule of Other            HTML     56K 
                Non-current Assets (Details)                                     
73: R60         Other Financial Data - Schedule of Other Current    HTML     62K 
                Liabilities (Details)                                            
74: R61         Other Financial Data - Schedule of Other            HTML     63K 
                Non-Current Liabilities (Details)                                
75: R62         Discontinued Operations - Narrative (Details)       HTML     66K 
76: R63         Discontinued Operations - Income Statement          HTML     88K 
                (Details)                                                        
77: R64         Restructuring - Narrative (Details)                 HTML     78K 
78: R65         Restructuring - Schedule of Restructuring and       HTML     74K 
                Related Expense (Details)                                        
79: R66         Restructuring - Schedule of Restructuring Reserve   HTML     57K 
                (Details)                                                        
80: R67         Acquisitions and Dispositions of Businesses -       HTML     57K 
                Acquisitions Narrative (Details)                                 
81: R68         Acquisitions and Dispositions of Businesses -       HTML     85K 
                Acquisitions (Details)                                           
82: R69         Acquisitions and Dispositions of Businesses -       HTML     68K 
                Dispositions (Details)                                           
83: R70         Goodwill and Other Intangible Assets - Schedule of  HTML     57K 
                changes in the net carrying amount of goodwill                   
                (Details)                                                        
84: R71         Goodwill and Other Intangible Assets - Schedule of  HTML     60K 
                other intangible assets by asset class (Details)                 
85: R72         Goodwill and Other Intangible Assets Narrative      HTML     55K 
                (Details)                                                        
86: R73         Goodwill and Other Intangible Assets - Schedule of  HTML     60K 
                estimated future amortization expense on                         
                intangible assets (Details)                                      
87: R74         Debt - Summary of outstanding debt (Details)        HTML    110K 
88: R75         Debt - Narrative (Details)                          HTML     92K 
89: R76         Debt - Repayments of long-term debt (Details)       HTML     70K 
90: R77         Debt - Schedule of Commercial Paper (Details)       HTML     52K 
91: R78         Lease Commitments (Details)                         HTML    102K 
92: R79         Income Taxes - Narrative (Details)                  HTML     73K 
93: R80         Income Taxes - Schedule of Impact of Tax Cuts and   HTML     73K 
                Jobs Act of 2017 (Details)                                       
94: R81         Income Taxes - Income from continuing operations    HTML     73K 
                before income tax (Details)                                      
95: R82         Income Taxes - Reconciliation of the income tax     HTML     85K 
                provisions based on the U.S. statutory corporate                 
                tax rate to the provisions reflected in the                      
                Consolidated Financial Statements (Details)                      
96: R83         Income Taxes - Components of Aon's deferred tax     HTML     97K 
                assets and liabilities (Details)                                 
97: R84         Income Taxes - Deferred income taxes (assets and    HTML     53K 
                liabilities netted by jurisdiction) as classified                
                in the Consolidated Statements of Financial                      
                Position (Details)                                               
98: R85         Income Taxes Operating Loss Carryforwards           HTML     59K 
                (Details)                                                        
99: R86         Income Taxes - Reconciliation of the beginning and  HTML     63K 
                ending amount of unrecognized tax benefits                       
                (Details)                                                        
100: R87         Shareholders' Equity - Distributable Reserves       HTML     45K  
                Narrative (Details)                                              
101: R88         Shareholders' Equity - Ordinary Shares (Details)    HTML     75K  
102: R89         Shareholders' Equity - Schedule of weighted         HTML     55K  
                average shares outstanding (Details)                             
103: R90         Shareholders' Equity - Dividends (Details)          HTML     48K  
104: R91         Shareholders' Equity - Components of Accumulated    HTML    102K  
                other comprehensive loss, net of related tax                     
                (Details)                                                        
105: R92         Employee Benefits - Schedule of expense recognized  HTML     53K  
                in Compensation and benefit in the Consolidated                  
                Statements of Income (Details)                                   
106: R93         Employee Benefits - Pension Plans Narrative         HTML    110K  
                (Details)                                                        
107: R94         Employee Benefits - Reconciliation of the changes   HTML    142K  
                in the benefit obligations and fair value of                     
                assets and a statement of the funded status                      
                (Details)                                                        
108: R95         Employee Benefits - Amounts recognized in the       HTML     73K  
                Consolidated Statements of Financial Position                    
                (Details)                                                        
109: R96         Employee Benefits - Amounts recognized in           HTML     61K  
                Accumulated other comprehensive loss that have not               
                yet been recognized (Details 3)                                  
110: R97         Employee Benefits - Components of net periodic      HTML     84K  
                benefit cost (Details)                                           
111: R98         Employee Benefits - Weighted-average assumptions    HTML     66K  
                used to determine future benefit obligations                     
                (Details)                                                        
112: R99         Employee Benefits - Weighted-average assumptions    HTML     71K  
                used to determine the net periodic benefit cost                  
                (Details)                                                        
113: R100        Employee Benefits - Expected Return on Plan Assets  HTML     49K  
                Narrative (Details)                                              
114: R101        Employee Benefits - Schedule of Fair Value of U.S   HTML    162K  
                Plan Assets (Details)                                            
115: R102        Employee Benefits - Schedule of Fair Value of U.K.  HTML    120K  
                Plan Assets (Details)                                            
116: R103        Employee Benefits - Schedule of changes in Level 3  HTML     65K  
                fair value for U.K. Pension Plans (Details)                      
117: R104        Employee Benefits - Schedule of Fair Value of       HTML    114K  
                Other Plan Assets (Details)                                      
118: R105        Employee Benefits - Investment Policy and Strategy  HTML     60K  
                Narrative (Details)                                              
119: R106        Employee Benefits - Cash Flows Narrative (Details)  HTML     52K  
120: R107        Employee Benefits - Estimated Future Benefit        HTML     67K  
                Payments (Details)                                               
121: R108        Employee Benefits - Overview of the accumulated     HTML     64K  
                benefit obligation, fair value of plan assets,                   
                funded status and net amount recognized for U.S.                 
                and Canadian Other Post-Retirement Benefits                      
                (Details)                                                        
122: R109        Employee Benefits - Schedule of Other information   HTML     58K  
                related to Company's other post-retirement plan's                
                (Details)                                                        
123: R110        Employee Benefits - U.S. and Canadian Other         HTML     87K  
                Post-Retirement Benefits Narrative (Details)                     
124: R111        Share-Based Compensation Plans - Share-based        HTML     59K  
                compensation expense recognized in continuing                    
                operations (Details)                                             
125: R112        Share-Based Compensation Plans - Restricted Share   HTML     61K  
                Units Narrative (Details)                                        
126: R113        Share-Based Compensation Plans - Summary of the     HTML     70K  
                status of the Company's RSUs (Details)                           
127: R114        Share-Based Compensation Plans - Performance Share  HTML     64K  
                Awards Narrative (Details)                                       
128: R115        Share-Based Compensation Plans - Schedule of        HTML     55K  
                Performance-based plans (Details)                                
129: R116        Derivatives and Hedging - Narrative (Details)       HTML     71K  
130: R117        Derivatives and Hedging - Notional and fair values  HTML     71K  
                of derivative instruments (Details)                              
131: R118        Derivatives and Hedging - Schedule of amounts of    HTML     64K  
                derivative gains (losses) recognized in the                      
                Consolidated Financial Statements (Details)                      
132: R119        Fair Value Measurements and Financial Instruments   HTML     83K  
                - Schedule of assets and liabilities that are                    
                measured at fair value on a recurring basis                      
                (Details)                                                        
133: R120        Fair Value Measurements and Financial Instruments   HTML     46K  
                - Narrative (Details)                                            
134: R121        Fair Value Measurements and Financial Instruments   HTML     53K  
                - Schedule of financial instruments where the                    
                carrying amounts and fair values differ (Details)                
135: R122        Claims, Lawsuits, and Other Contingencies - Legal   HTML    108K  
                Narrative (Details)                                              
136: R123        Claims, Lawsuits, and Other Contingencies -         HTML     56K  
                Guarantees and Indemnifications Narrative                        
                (Details)                                                        
137: R124        Claims, Lawsuits, and Other Contingencies -         HTML     45K  
                Letters of Credit Narrative (Details)                            
138: R125        Claims, Lawsuits, and Other Contingencies -         HTML     46K  
                Premium Payments (Details)                                       
139: R126        Segment Information - Narrative (Details)           HTML     48K  
140: R127        Segment Information - Schedule of consolidated      HTML     60K  
                non-current assets by geographic area (Details)                  
141: R128        Guarantee of Registered Securities - Narrative      HTML     78K  
                (Details)                                                        
142: R129        Guarantee of Registered Securities - Condensed      HTML    192K  
                Consolidating Statement of Income (Details)                      
143: R130        Guarantee of Registered Securities - Condensed      HTML    133K  
                Consolidating Statement of Comprehensive Income                  
                (Details)                                                        
144: R131        Guarantee of Registered Securities - Condensed      HTML    212K  
                Consolidating Statement of Financial Position                    
                (Details)                                                        
145: R132        Guarantee of Registered Securities - Condensed      HTML    174K  
                Consolidating Statement of Cash Flows (Details)                  
146: R133        Quarterly Financial Data (Unaudited) (Details)      HTML    112K  
147: R9999       Uncategorized Items - aon-20181231.xml              HTML     53K  
149: XML         IDEA XML File -- Filing Summary                      XML    290K  
148: EXCEL       IDEA Workbook of Financial Reports                  XLSX    211K  
 8: EX-101.INS  XBRL Instance -- aon-20181231                        XML  11.18M 
10: EX-101.CAL  XBRL Calculations -- aon-20181231_cal                XML    512K 
11: EX-101.DEF  XBRL Definitions -- aon-20181231_def                 XML   1.69M 
12: EX-101.LAB  XBRL Labels -- aon-20181231_lab                      XML   3.07M 
13: EX-101.PRE  XBRL Presentations -- aon-20181231_pre               XML   2.32M 
 9: EX-101.SCH  XBRL Schema -- aon-20181231                          XSD    347K 
150: ZIP         XBRL Zipped Folder -- 0001628280-19-001558-xbrl      Zip    647K  


‘EX-31.1’   —   Certification — §302 – SOA’02


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  Exhibit  


Exhibit 31.1
CERTIFICATIONS

I, Gregory C. Case, the Chief Executive Officer of Aon plc, certify that:

1.
I have reviewed this annual report on Form 10-K of Aon plc;
2.
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3.
Based on my knowledge, the financial statements and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4.
The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
(a)
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
(b)
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
(c)
Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d)
Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and
5.
The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):
(a)
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and
(b)
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.
 
 
 
Date:
 
Chief Executive Officer



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:2/19/194
For Period end:12/31/185
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