8-KRegulation FDExhibits & Filings

Aon plc 8-K Report, Regulation FD Disclosure (Nov 14, 2005)

Filed November 14, 2005For Securities:AON

Summary

Aon plc filed this Current Report on Form 8-K to provide supplemental financial information to investors, specifically concerning the reclassification of its U.S.-based wholesale broking operations to discontinued operations. This filing builds upon a prior 8-K filed on November 4, 2005, which initially announced the third quarter and nine months of 2005 financial results with this reclassification. The primary purpose of this report is to offer investors a more comprehensive and consistent view of Aon's historical financial performance by restating financial data from 2001 through 2004, as well as the first three quarters of 2005, under this new discontinued operations treatment. This updated presentation allows for a clearer comparison of Aon's ongoing business segments by isolating the impact of the divested or separated U.S. wholesale broking operations. Investors can now more effectively analyze the trends and performance of Aon's core continuing operations over multiple periods. The filing includes two key exhibits: Exhibit 99.1 provides a reclassified consolidated summary of operations, and Exhibit 99.2 offers segment information, both adjusted to reflect the discontinued operations treatment across the specified historical periods.

Key Highlights

  • 1Aon plc is providing supplemental financial information via an 8-K filing to enhance investor analysis.
  • 2The filing reclassifies U.S.-based wholesale broking operations as 'discontinued operations'.
  • 3This reclassification impacts historical financial data from 2001 through 2004, and for the first three quarters of 2005.
  • 4The purpose is to allow for clearer year-over-year comparisons of Aon's continuing business segments.
  • 5Exhibit 99.1 contains the reclassified consolidated summary of operations for multiple periods.
  • 6Exhibit 99.2 provides segment information reclassified for discontinued operations for the same periods.
  • 7This filing supplements a previous 8-K dated November 4, 2005, which first introduced the discontinued operations concept for Q3 2005 results.

Frequently Asked Questions

The main purpose of this 8-K filing is to provide investors with reclassified historical financial information for Aon Corporation. This reclassification treats the company's U.S.-based wholesale broking operations as discontinued operations, allowing for a clearer analysis of Aon's ongoing business segments over multiple periods from 2001 through the first three quarters of 2005.

The filing reclassifies the consolidated summary of operations (Exhibit 99.1) and segment information (Exhibit 99.2). This reclassification applies to historical periods including the full years of 2001, 2002, 2003, and 2004, as well as the quarters and nine months ending March 31, June 30, and September 30, 2005.

While the filing doesn't explicitly state the reason, treating a segment as 'discontinued operations' typically indicates that the company has divested, sold, or is actively seeking to dispose of that particular business. This accounting treatment helps investors focus on the performance of the company's remaining, continuing operations.

This November 14, 2005, 8-K filing serves as a supplement to the 8-K filed on November 4, 2005. The earlier filing first introduced the reclassification of U.S. wholesale broking operations to discontinued operations alongside the release of Q3 2005 financial results. This current filing expands upon that by providing the reclassified historical data for prior years (2001-2004) and additional quarterly periods.