Item 8.01 Other Events.
Rule 3-10 of Regulation S-X
Aon plc, an Irish public limited company (the "Company"), is filing this Current
Report on Form 8-K for the purpose of amending Note 19 (Guarantee of Registered
Securities) and adding Note 21 (Subsequent Events) to the audited consolidated
financial statements included in Part II, Item 8 of the Annual Report on Form
10-K for the year ended December 31, 2019 of Aon plc, a company incorporated
under the laws of England and Wales ("Aon UK"), filed with the Securities and
Exchange Commission on February 14, 2020 (the "Annual Report"). Pursuant to Rule
12g-3(a) promulgated under the Securities Exchange Act of 1934, as amended, the
Company is the successor issuer to Aon UK.
The Company is amending Note 19 to the audited consolidated financial statements
to provide condensed consolidating financial information in accordance with Rule
3-10 of Regulation S-X because: (i) the debt securities of Aon UK are fully and
unconditionally guaranteed by the Company, Aon Corporation, a Delaware
corporation ("Aon Delaware"), and Aon Global Holdings Limited, a company
incorporated under the laws of England and Wales ("AGH"); (ii) the debt
securities of Aon Delaware are fully and unconditionally guaranteed by the
Company, Aon UK and AGH; and (iii) the debt securities that may be issued by the
Company, Aon UK or Aon Delaware may be fully and unconditionally guaranteed by
the Company, Aon UK, Aon Delaware and/or AGH. To reflect this, Part II, Item 8
of the Annual Report is being amended in its entirety and is attached as Exhibit
99.1 to this Current Report on Form 8-K is and incorporated by reference herein.
Because only Notes 19 and 21 to the audited financial statements are affected,
the other information contained in the Annual Report remains unchanged. No
attempt has been made in this Current Report on Form 8-K or in Exhibit 99.1 to
this Current Report on Form 8-K to modify or update disclosures in the Annual
Report, except with respect to the amendment of Note 19 and the addition of Note
21 to the audited financial statements as described above.
--------------------------------------------------------------------------------
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits
Exhibit
Number Description
23.1 Consent of Ernst & Young LLP
99.1 Update to the Annual Report on Form 10-K for the year ended
December 31, 2019 of Aon UK
--------------------------------------------------------------------------------
© Edgar Online, source Glimpses