Willis Towers Watson Public Limited (WTW) 10-K 29 Feb 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Feb. 26, 2016	Jun. 30, 2015
Document Information [Line Items]
Entity Registrant Name	WILLIS TOWERS WATSON PLC
Entity Central Index Key	1,140,536
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 8,425,866,400
Entity Common Stock, Shares Outstanding		138,172,062

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
REVENUES
Commissions and fees	$ 3,809	$ 3,767	$ 3,633
Gross Investment Income, Operating	12	16	15
Other income	8	19	7
Total revenues	3,829	3,802	3,655
EXPENSES
Salaries and benefits	(2,306)	(2,314)	(2,207)
Other operating expenses	(799)	(659)	(636)
Depreciation expense	(95)	(92)	(94)
Amortization of intangible assets	(76)	(54)	(55)
Restructuring Costs	(126)	(36)	0
Total expenses	(3,402)	(3,155)	(2,992)
OPERATING (LOSS) INCOME	427	647	663
Other Nonoperating Income (Expense)	55	6	22
Loss on extinguishment of debt	0	0	(60)
Interest expense	(142)	(135)	(126)
(Loss) Income from continuing operations before income taxes and interest in earnings of associates	340	518	499
Income tax benefit (expense)	33	(159)	(122)
(LOSS) INCOME FROM CONTINUING OPERATIONS BEFORE INTEREST IN EARNINGS OF ASSOCIATES	373	359	377
Interest in earnings of associates, net of tax	11	14	0
Net income (loss)	384	373	377
Less: net income attributable to noncontrolling interests	(11)	(11)	(12)
NET (INCOME) LOSS ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	373	362	365
AMOUNTS ATTRIBUTABLE TO WILLIS GROUP HOLDINGS SHAREHOLDERS
NET (INCOME) LOSS ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$ 373	$ 362	$ 365
BASIC EARNINGS PER SHARE
— Basic earnings per share	$ 5.49	$ 5.40	$ 5.53
DILUTED EARNINGS PER SHARE
— Diluted earnings per share	5.41	5.32	5.37
CASH DIVIDENDS DECLARED PER SHARE (i)	$ 3.28	$ 3.18	$ 2.97

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Document Fiscal Year Focus									2,015
Net income	$ (18)	$ 116	$ 72	$ 214	$ 83	$ (8)	$ 48	$ 250	$ 384	$ 373	$ 377
Other comprehensive income, net of tax:
Foreign currency translation adjustments									(133)	(183)	20
Pension funding adjustment:
Foreign currency translation on pension funding adjustment									33	37	(10)
Net actuarial (loss) gain									(32)	(255)	85
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Net Prior Service Cost (Credit) Arising During Period, Net of Tax									(172)	0	0
Amortization of unrecognized actuarial loss									36	40	46
Amortization of unrecognized prior service gain									(14)	(3)	(4)
Defined Benefit Plan, Curtailments									(15)	2	0
Pension funding adjustment, net of tax									180	(179)	117
Net unrealized gain on derivative instruments
Gain on derivatives (effective element), Net of tax amount									(31)	(25)	23
Reclassification adjustment on derivatives, Net of tax amount									(3)	(8)	3
Derivative instruments adjustment, net of tax									(28)	(17)	20
Other comprehensive income (loss), net of tax									19	(379)	157
Comprehensive income (loss)									403	(6)	534
Less: Comprehensive income attributable to noncontrolling interests									(1)	(5)	(12)
Comprehensive income attributable to Willis Group Holdings									402	(11)	522
Interest Rate Swaps [Member]
Net unrealized gain on derivative instruments
Reclassification adjustment on derivatives, Net of tax amount									0	(4)	(4)
Forward Exchange Contracts [Member]
Net unrealized gain on derivative instruments
Gain on derivatives (effective element), Net of tax amount									(31)	(25)	8
Reclassification adjustment on derivatives, Net of tax amount									3	13	1
Treasury Lock [Member]
Net unrealized gain on derivative instruments
Gain on derivatives (effective element), Net of tax amount									0	0	15
Reclassification adjustment on derivatives, Net of tax amount									$ 0	$ (1)	$ 0

Consolidated Balance Sheets

Consolidated Balance Sheets € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2015EUR (€)	Dec. 31, 2015USD ($)	Dec. 31, 2014EUR (€)	Dec. 31, 2014USD ($)
Document Fiscal Year Focus	2,015
CURRENT ASSETS
Cash and cash equivalents		$ 532		$ 635
Accounts receivable, net		1,258		1,044
Fiduciary assets		10,458		8,948
Other current assets		255		212
Total current assets		12,503		10,839
NON-CURRENT ASSETS
Fixed assets, net		563		483
Goodwill		3,737		2,937
Other intangible assets, net		1,115		450
Investments in associates		13		169
Deferred tax assets		76		19
Pension benefits asset		623		314
Other non-current assets		209		210
Total non-current assets		6,336		4,582
TOTAL ASSETS		18,839		15,421
CURRENT LIABILITIES
Fiduciary liabilities		10,458		8,948
Deferred revenue and accrued expenses		752		619
Income taxes payable		45		33
Short-term debt and current portion of long-term debt		988		167
Other current liabilities		558		444
Total current liabilities		12,801		10,211
NON-CURRENT LIABILITIES
Long-term debt		2,278		2,130
Liability for pension benefits		279		284
Deferred tax liabilities		240		147
Provisions for liabilities		295		194
Other non-current liabilities		533		389
Total non-current liabilities		3,625		3,144
Total liabilities		16,426		13,355
COMMITMENTS AND CONTINGENCIES		0		0
Redeemable Noncontrolling Interest, Equity, Carrying Amount		53		59
EQUITY
Preference shares, $0.000115 nominal value; Authorized: 1,000,000,000; Issued nil shares in 2015 and 2014		0		0
Additional paid-in capital		1,672		1,524
Retained earnings		1,597		1,530
Accumulated Other Comprehensive Income (Loss), Net of Tax		(1,037)		(1,066)
Treasury shares, at cost, 17,519 shares in 2015 and 2014, and 40,000 shares, €1 nominal value, in 2015 and 2014		(3)		(3)
Total Willis Group Holdings stockholders’ equity		2,229		1,985
Noncontrolling interests		131		22
Total equity		2,360		2,007
TOTAL LIABILITIES AND EQUITY		18,839		15,421
Nominal Value in Dollars [Member]
EQUITY
Ordinary shares (A) $0.000115 nominal value and (B) €1 nominal value		$ 0		$ 0
Nominal Value in Euros [Member]
EQUITY
Ordinary shares (A) $0.000115 nominal value and (B) €1 nominal value | €	€ 0		€ 0

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical)	Dec. 31, 2015$ / sharesshares	Dec. 31, 2015€ / sharesshares	Dec. 31, 2014$ / sharesshares	Dec. 31, 2014€ / sharesshares
United States of America, Dollars
Ordinary shares, nominal value | $ / shares	$ 0.000304635		$ 0.000304635
Ordinary shares, shares authorized	1,510,003,775	1,510,003,775	4,000,000,000	4,000,000,000
Ordinary shares, shares issued	68,624,892	68,624,892	67,460,000	67,460,000
Preference shares, nominal value | $ / shares	$ 0.000115		$ 0.000115
Preference shares, shares authorized	1,000,000,000	1,000,000,000	1,000,000,000	1,000,000,000
Treasury shares	17,519	17,519	46,408	46,408
Euro [Member]
Ordinary shares, nominal value | € / shares		€ 1		€ 1
Ordinary shares, shares authorized	40,000	40,000	40,000	40,000
Ordinary shares, shares issued	40,000	40,000	40,000	40,000
Treasury shares, at cost | € / shares		€ 1		€ 1
Treasury shares	17,519	17,519	40,000	40,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Statement of Cash Flows [Abstract]
Document Fiscal Year Focus	2,015
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 384,000,000	$ 373,000,000	$ 377,000,000
Adjustments to reconcile net income to total net cash provided by operating activities:
Net gain on disposal of operations, fixed and intangible assets and gain on remeasurement of previously held equity interest	(90,000,000)	(17,000,000)	(7,000,000)
Depreciation expense	95,000,000	92,000,000	94,000,000
Amortization of intangible assets	76,000,000	54,000,000	55,000,000
Amortization of cash retention awards	11,000,000	10,000,000	6,000,000
Net periodic benefit of defined benefit pension plans	(78,000,000)	(17,000,000)	(4,000,000)
Provision for doubtful accounts	5,000,000	4,000,000	3,000,000
Provision for deferred income taxes	(99,000,000)	66,000,000	39,000,000
Noncash movement on derivative instruments	(6,000,000)	(12,000,000)	18,000,000
Excess tax benefits from share-based payment arrangements	(7,000,000)	(5,000,000)	(2,000,000)
Share-based compensation	64,000,000	52,000,000	42,000,000
Redemption Premium	0	0	65,000,000
Undistributed earnings of associates	(6,000,000)	(9,000,000)	8,000,000
Effect of exchange rate changes on net income	73,000,000	39,000,000	(4,000,000)
Changes in operating assets and liabilities, net of effects from purchase of subsidiaries:
Accounts receivable	(155,000,000)	(66,000,000)	(116,000,000)
Fiduciary assets	(508,000,000)	(887,000,000)	804,000,000
Fiduciary liabilities	508,000,000	887,000,000	(804,000,000)
Cash incentives paid	(439,000,000)	(401,000,000)	(346,000,000)
Funding of defined benefit pension plans	(118,000,000)	(122,000,000)	(150,000,000)
Other assets	(5,000,000)	16,000,000	14,000,000
Other liabilities	495,000,000	432,000,000	445,000,000
Movement on provisions	43,000,000	(12,000,000)	24,000,000
Total net cash provided by operating activities	243,000,000	477,000,000	561,000,000
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	13,000,000	6,000,000	12,000,000
Additions to fixed assets	(146,000,000)	(113,000,000)	(112,000,000)
Additions to intangible assets	(12,000,000)	(4,000,000)	(7,000,000)
Acquisitions of operations, net of cash acquired	(845,000,000)	(241,000,000)	(30,000,000)
Payments for (Proceeds from) Investments	3,000,000	(10,000,000)	(3,000,000)
Proceeds from Divestiture of Businesses, Net of Cash Divested	44,000,000	86,000,000	20,000,000
Net cash (used in) provided by continuing investing activities	(943,000,000)	(276,000,000)	(120,000,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from Unsecured Lines of Credit	469,000,000	0	0
Senior notes issued	0	0	522,000,000
Debt issuance costs	(5,000,000)	(3,000,000)	(8,000,000)
Repayments of debt	(166,000,000)	(15,000,000)	(536,000,000)
Payments of Debt Extinguishment Costs	0	0	(65,000,000)
Proceeds from issue of other debt	592,000,000	0	0
Repurchase of shares	(82,000,000)	(213,000,000)	0
Proceeds from issue of shares	124,000,000	134,000,000	155,000,000
Excess tax benefits from share-based payment arrangements	7,000,000	5,000,000	2,000,000
Dividends paid	(277,000,000)	(210,000,000)	(193,000,000)
Acquisition of noncontrolling interests	(5,000,000)	(4,000,000)	(4,000,000)
Dividends paid to noncontrolling interests	(16,000,000)	(17,000,000)	(10,000,000)
Net cash provided by (used in) financing activities	641,000,000	(323,000,000)	(137,000,000)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(59,000,000)	(122,000,000)	304,000,000
Effect of exchange rate changes on cash and cash equivalents	(44,000,000)	(39,000,000)	(8,000,000)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR	635,000,000	796,000,000	500,000,000
CASH AND CASH EQUIVALENTS, END OF YEAR	$ 532,000,000	$ 635,000,000	$ 796,000,000

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - USD ($) $ in Millions	Total	Willis Group Holdings Shareholders' Equity	Noncontrolling Interest	Stockholders' Equity, Total [Member]	Redeemable noncontrolling interest [Member]	United States of America, Dollars
Balance, beginning of year, shares at Dec. 31, 2012						65,375,000
Additional Paid in Capital, Common Stock at Dec. 31, 2012		$ 1,125
Retained Earnings (Accumulated Deficit) at Dec. 31, 2012		1,427
Treasury Stock, Value at Dec. 31, 2012		(3)
Accumulated other comprehensive loss, net of tax, beginning balance at Dec. 31, 2012	$ (850)	(850)
Total Willis Group Holdings stockholders’ equity at Dec. 31, 2012		1,699
Noncontrolling interests at Dec. 31, 2012			$ 26
Balance, beginning of year at Dec. 31, 2012				$ 1,725
Redeemable Noncontrolling Interest, Equity, Carrying Amount at Dec. 31, 2012					$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options and release of non-vested shares						2,145,000
Balance, end of year, shares at Dec. 31, 2013						67,520,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss) Attributable to Parent	365
Net income	377	365	12	377	0
Dividends, Common Stock, Cash		197	10	207	0
Other comprehensive (loss) income	157	157	0	157	0
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	157	157
Proceeds from Issuance of Shares under Incentive and Share-based Compensation Plans, Including Stock Options		153		153
Adjustments to Additional Paid in Capital, Share-based Compensation, Stock Options, Requisite Service Period Recognition		42		42
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests		4	0	4	0
Balance, end of year at Dec. 31, 2013				2,243
Retained Earnings (Accumulated Deficit) at Dec. 31, 2013		1,595
Treasury Stock, Value at Dec. 31, 2013		(3)
Additional Paid in Capital, Common Stock at Dec. 31, 2013		1,316
Accumulated Other Comprehensive Income (Loss), Net of Tax at Dec. 31, 2013	(693)	(693)
Total Willis Group Holdings stockholders’ equity at Dec. 31, 2013		2,215
Noncontrolling interests at Dec. 31, 2013			28
Redeemable Noncontrolling Interest, Equity, Carrying Amount at Dec. 31, 2013					0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares repurchased						(1,906,000)
Exercise of stock options and release of non-vested shares						1,832,000
Stock Issued During Period, Shares, Acquisitions						14,000
Balance, end of year, shares at Dec. 31, 2014						67,460,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock Repurchased During Period, Value		213		213
Net Income (Loss) Attributable to Parent	362
Net income	373	362	11	373	0
Dividends, Common Stock, Cash		214	17	231	0
Other comprehensive (loss) income	(379)	(373)	(2)	(375)	(4)
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	(373)	(373)
Proceeds from Issuance of Shares under Incentive and Share-based Compensation Plans, Including Stock Options		146		146
Issue of shares for acquisitions		1		1
Adjustments to Additional Paid in Capital, Share-based Compensation, Stock Options, Requisite Service Period Recognition		52		52
Noncontrolling Interest, Increase from Sale of Parent Equity Interest		0	2	2	63
Foreign currency translation		9		9
Balance, end of year at Dec. 31, 2014	2,007			2,007
Retained Earnings (Accumulated Deficit) at Dec. 31, 2014	1,530	1,530
Treasury Stock, Value at Dec. 31, 2014	(3)	(3)
Additional Paid in Capital, Common Stock at Dec. 31, 2014	1,524	1,524
Accumulated Other Comprehensive Income (Loss), Net of Tax at Dec. 31, 2014	(1,066)	(1,066)
Total Willis Group Holdings stockholders’ equity at Dec. 31, 2014	1,985	1,985
Noncontrolling interests at Dec. 31, 2014	22		22
Redeemable Noncontrolling Interest, Equity, Carrying Amount at Dec. 31, 2014	59				59
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares repurchased						(646,000)
Exercise of stock options and release of non-vested shares						1,811,000
Balance, end of year, shares at Dec. 31, 2015						68,624,892
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock Repurchased During Period, Value		82		82
Net Income (Loss) Attributable to Parent	373	373
Net income	384	373	8	381	3
Dividends, Common Stock, Cash		224	11	235	5
Other comprehensive (loss) income	19		(6)	23	(4)
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	29	29
Proceeds from Issuance of Shares under Incentive and Share-based Compensation Plans, Including Stock Options		128		128
Adjustments to Additional Paid in Capital, Share-based Compensation, Stock Options, Requisite Service Period Recognition		64		64
Noncontrolling Interest, Increase from Sale of Parent Equity Interest		(53)	118	65	0
Foreign currency translation		9		9
Balance, end of year at Dec. 31, 2015	2,360			$ 2,360
Retained Earnings (Accumulated Deficit) at Dec. 31, 2015	1,597	1,597
Treasury Stock, Value at Dec. 31, 2015	(3)	(3)
Additional Paid in Capital, Common Stock at Dec. 31, 2015	1,672	1,672
Accumulated Other Comprehensive Income (Loss), Net of Tax at Dec. 31, 2015	(1,037)	(1,037)
Total Willis Group Holdings stockholders’ equity at Dec. 31, 2015	2,229	$ 2,229
Noncontrolling interests at Dec. 31, 2015	131		$ 131
Redeemable Noncontrolling Interest, Equity, Carrying Amount at Dec. 31, 2015	$ 53				$ 53

Nature of Operations

Nature of Operations	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	1. NATURE OF OPERATIONS AND MERGER Nature of Operations This is the first Annual Report on Form 10-K that Willis Towers Watson Public Limited Company has filed since the completion of the merger between Willis Group Holdings Public Limited Company and Towers Watson and Company on January 4, 2016. Due to the closing date of the merger on January 4, 2016 and after the end of the fiscal year, Legacy Towers Watson results of operations and financial position are not presented in this 10-K and therefore are not reflected in the consolidated financial statements or those notes to the financial statements. Willis Towers Watson is a leading global advisory, broking and solutions company that helps clients around the world turn risk into a path for growth. The Company provides both specialized risk management advisory and consulting services on a global basis to clients engaged in specific industrial and commercial activities, and services to small, medium and large corporations through its retail operations. We design and deliver solutions that manage risk, optimize benefits, cultivate talent, and expand the power of capital to protect and strengthen institutions and individuals. We help organizations improve performance through effective people, risk and financial management by focusing on providing human capital and financial consulting services. In its capacity as an advisor, insurance and reinsurance broker, the Company acts as an intermediary between clients and insurance carriers by advising clients on risk management requirements, helping clients determine the best means of managing risk, and negotiating and placing insurance risk with insurance carriers through the Company’s global distribution network. In our capacity as a consultant, technology and solutions and private exchange company we help our clients enhance business performance by improving their ability to attract, retain and motivate qualified employees. We focus on delivering consulting services that help organizations anticipate, identify and capitalize on emerging opportunities in human capital management as well as investment advice to help our clients develop disciplined and efficient strategies to meet their investment goals. We operate the largest private Medicare exchange in the United States. Through this exchange, we help our clients move to a more sustainable economic model by capping and controlling the costs associated with retiree healthcare benefits. Our unique perspective allows us to see the critical intersections between talent, assets and ideas - the dynamic formula that drives business performance. Merger The Merger was consummated on January 4, 2016, pursuant to the previously announced Agreement and Plan of Merger. Immediately following the Merger, the Company effected an amendment to its Constitution and other organizational documents to change its name from Willis Group Holdings Public Limited Company to Willis Towers Watson Public Limited Company. Due to the closing date of the Merger on January 4, 2016, and after the end of the fiscal year, Legacy Towers Watson results of operations and financial position are not presented in this Form 10-K. Please see Note 31 — Subsequent Events for additional information.

Basis of Presentation and Signi

Basis of Presentation and Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	2. BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES Recent Accounting Pronouncements to be Adopted in Future Periods In May 2014, the Financial Accounting Standards Board (‘FASB’) issued Accounting Standard Update (‘ASU’) No. 2014-09, ‘Revenue From Contracts With Customers’. The new standard supersedes most current revenue recognition guidance and eliminates industry-specific guidance. The ASU is based on the principle that an entity should recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The ASU also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to fulfill a contract. The ASU was originally scheduled to become effective for the Company at the beginning of its 2017 fiscal year; early adoption was not initially permitted. However, in August 2015, the FASB issued ASU No. 2015-14 ‘Revenue from Contracts from Customers: Deferral of the Effective Date’ deferring the effective date but permitting early adoption at the original effective date. Consequently, the guidance will now become mandatorily effective for the Company at the beginning of its 2018 fiscal year. Entities have the option of using either a full retrospective or a modified retrospective approach for the adoption of the new standard. The Company is currently assessing the impact that this standard will have on its consolidated financial statements. In June 2014, the FASB issued ASU No. 2014-12, ‘Stock Compensation’, which sets out the guidance where share-based payment awards granted to employees required specific performance targets to be achieved in order for employees to become eligible to vest in the awards and such performance targets could be achieved after an employee completes the requisite service period. The amendment in this update requires a performance target that affects vesting and that could be achieved after the requisite service period to be treated as a performance condition. The guidance is applicable to the Company for interim and annual reporting periods beginning after December 15, 2015, although earlier adoption is permitted. Adoption of this update is not expected to materially affect the Company’s consolidated financial position, results of operations or cash flows. In September 2015, the FASB issued ASU No. 2015-16, ‘Simplifying the Accounting for Measurement-Period Adjustments’ in relation to business combinations, which requires that an acquirer recognize adjustments to provisional amounts that are identified in the measurement period in the reporting period in which the adjustment amounts are determined. The ASU becomes effective for the Company at the beginning of the 2016 fiscal year; early adoption is permitted. The Company is required to apply the new guidance prospectively. In January 2016, the FASB issued ASU No. 2016-01 ‘Recognition and Measurement of Financial Assets and Financial Liabilities’, which, among other things, amends the classification and measurement requirements for investments in equity securities and amends the presentation requirements for certain fair value changes for certain financial liabilities measured at fair value. The ASU becomes effective for the Company at the beginning of the 2018 fiscal year; only partial early adoption is permitted. The Company is required to apply a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption. The Company is currently assessing the impact that this standard will have on its consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02 ‘Leases’, which requires a lessee to recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. The ASU becomes effective for the Company at the beginning of the 2019 fiscal year; early adoption is permitted. The Company is currently assessing the impact that this standard will have on its consolidated financial statements. Recent Accounting Pronouncements Adopted During the Period Debt Issuance Costs In April 2015, the FASB issued ASU No. 2015-03 ‘Simplifying the Presentation of Debt Issuance Costs’, which requires that debt issuance costs related to a note shall be reported in the balance sheet as a direct deduction from the face amount of that note and that amortization of debt issuance costs shall be reported as interest expense. The Company has opted to early-adopt this update, which it has applied retrospectively, as of December 31, 2015. This has resulted in ‘Other assets’ and ‘Debt’ each being reported, after reclassifications, as $12 million lower as of December 31, 2014 than they were originally reported and as $16 million lower as of December 31, 2015 than they would otherwise have been reported. There was no effect on the consolidated results of operations, consolidated cash flows or consolidated equity for the year ended December 31, 2015 or any earlier year. In addition, in August 2015, the FASB issued the related ASU No. 2015-15 ‘Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements’, which states that the Securities and Exchange Commission (‘SEC’) staff would not object to an entity deferring and presenting debt issuance costs related to a line-of-credit arrangement as an asset and subsequently amortizing the deferred debt issuance costs ratably over the term of the line-of-credit arrangement. The Company has opted to continue to defer and present debt issuance costs related to a line-of-credit arrangement as an asset, subsequently amortizing the deferred debt issuance costs ratably over the term of the line-of-credit arrangement. Deferred Taxes In November 2015, the FASB issued ASU No. 2015-17 ‘Balance Sheet Classification of Deferred Taxes’, which requires that deferred tax liabilities and assets be classified as non-current in the balance sheet, which simplifies the presentation. This standard is mandatorily effective for fiscal years beginning after December 15, 2016, and early adoption is permitted. The Company has opted to early-adopt this update and to apply it retrospectively to all prior periods. The effects of the accounting change on the prior year are shown below: December 31, 2014 As originally reported Reclassifications As adjusted (millions) Balance sheet classifications: Current: Deferred tax assets $ 12 $ (12 ) $ — Deferred tax liabilities (21 ) 21 — Net current deferred tax liabilities $ (9 ) $ 9 $ — Non-current: Deferred tax assets 9 10 19 Deferred tax liabilities (128 ) (19 ) (147 ) Net non-current deferred tax liabilities $ (119 ) $ (9 ) $ (128 ) Net deferred tax liabilities $ (128 ) $ — $ (128 ) There was no effect on the consolidated results of operations, consolidated cash flows or consolidated equity for the year ended December 31, 2015 or any earlier year. Significant Accounting Policies These consolidated financial statements conform to accounting principles generally accepted in the United States of America (‘US GAAP’). Presented below are summaries of significant accounting policies followed in the preparation of the consolidated financial statements. Certain reclassifications have been made to prior year amounts to conform to current year presentation. Principles of Consolidation The accompanying consolidated financial statements include the accounts of Willis Towers Watson and its subsidiaries, which are controlled through the ownership of a majority voting interest. Intercompany balances and transactions have been eliminated on consolidation. Common Shares Split On January 4, 2016, the Company effected a 1 to 2.6490 reverse stock split to shareholders of record as of January 4, 2016. All share and per share information has been retroactively adjusted to reflect the reverse stock split and show the new number of shares. Foreign Currency Translation Transactions in currencies other than the functional currency of the entity are recorded at the rates of exchange prevailing at the date of the transaction. Monetary assets and liabilities in currencies other than the functional currency are translated at the rates of exchange prevailing at the balance sheet date and the related transaction gains and losses are reported in the statements of operations. Certain intercompany loans are determined to be of a long-term investment nature. The Company records transaction gains and losses from remeasuring such loans as a component of other comprehensive income. Upon consolidation, the results of operations of subsidiaries and associates whose functional currency is other than the US dollar are translated into US dollars at the average exchange rate and assets and liabilities are translated at year-end exchange rates. Translation adjustments are presented as a separate component of other comprehensive income in the financial statements and are included in net income only upon sale or liquidation of the underlying foreign subsidiary or associated company. Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the dates of the financial statements and the reported amounts of revenues and expenses during the year. In the preparation of these consolidated financial statements, estimates and assumptions have been made by management concerning: the valuation of intangible assets and goodwill (including those acquired through business combinations); the selection of useful lives of fixed and intangible assets; impairment testing; provisions necessary for accounts receivable, commitments and contingencies and accrued liabilities; long-term asset returns, discount rates and mortality rates in order to estimate pension liabilities and pension expense; income tax valuation allowances; and other similar evaluations. Actual results could differ from the estimates underlying these consolidated financial statements. Cash and Cash Equivalents Cash and cash equivalents primarily consist of time deposits with original maturities of 90 days or less. Willis Limited, our UK brokerage subsidiary regulated by the Financial Conduct Authority, is currently required to maintain $126 million in unencumbered and available funds, of which at least $79 million must be in cash, for regulatory purposes. Fiduciary Assets and Fiduciary Liabilities In its capacity as an insurance agent or broker, the Company collects premiums from insureds and, after deducting its commissions, remits the premiums to the respective insurers; the Company also collects claims or refunds from insurers which it then remits to insureds. Fiduciary Assets Fiduciary assets comprise Fiduciary Receivables and Fiduciary Funds. Fiduciary Receivables Fiduciary receivables represent uncollected premiums from insureds and uncollected claims or refunds from insurers. Fiduciary Funds Fiduciary funds represent unremitted premiums received from insureds and unremitted claims or refunds received from insurers. Fiduciary funds are generally required to be kept in certain regulated bank accounts subject to guidelines which emphasize capital preservation and liquidity. Such funds are not available to service the Company’s debt or for other corporate purposes. Notwithstanding the legal relationships with insureds and insurers, the Company is entitled to retain investment income earned on fiduciary funds in accordance with industry custom and practice and, in some cases, as supported by agreements with insureds. The period for which the Company holds such funds is dependent upon the date the insured remits the payment of the premium to the Company, or the date the Company receives refunds from the insurers, and the date the Company is required to forward such payment to the insurer, or insured, respectively. In certain instances, the Company advances premiums, refunds or claims to insurance underwriters or insureds prior to collection. Such advances are made from fiduciary funds and are reflected in the accompanying consolidated balance sheets as fiduciary assets. Fiduciary Liabilities Fiduciary liabilities represent the obligations to remit fiduciary funds and fiduciary receivables to insurers or insureds. Accounts Receivable Accounts receivable are stated at estimated net realizable values. Allowances are recorded, when necessary, in an amount considered by management to be sufficient to meet probable future losses related to uncollectible accounts. Fixed Assets Fixed assets are stated at cost less accumulated depreciation. Expenditures for improvements are capitalized; repairs and maintenance are charged to expenses as incurred. Depreciation is computed using the straight-line method based on the estimated useful lives of assets. Depreciation on buildings and long leaseholds is calculated over the lesser of 50 years or the lease term. Depreciation on leasehold improvements is calculated over the lesser of the useful life of the assets or the remaining lease term. Depreciation on furniture and equipment is calculated based on a range of 3 to 10 years. Freehold land is not depreciated. Recoverability of Fixed Assets Long-lived assets are tested for recoverability whenever events or changes in circumstance indicate that their carrying amounts may not be recoverable. An impairment loss is recognized if the carrying amount of a long-lived asset is not recoverable and exceeds its fair value. Recoverability is determined based on the undiscounted cash flows expected to result from the use and eventual disposition of the asset or asset group. Long-lived assets and certain identifiable intangible assets to be disposed of are reported at the lower of carrying amount or fair value less cost to sell. Operating Leases Rentals payable on operating leases are charged straight line to expenses over the lease term as the rentals become payable. Goodwill and Other Intangible Assets Goodwill represents the excess of the cost of businesses acquired over the fair value of identifiable net assets at the dates of acquisition. The Company reviews goodwill for impairment annually and whenever facts or circumstances indicate that the carrying amounts may not be recoverable. In testing for impairment, the fair value of each reporting unit is compared with its carrying value, including goodwill. If the carrying amount of a reporting unit exceeds its fair value, the amount of an impairment loss, if any, is calculated by comparing the implied fair value of reporting unit goodwill with the carrying amount of that goodwill. Acquired intangible assets are amortized over the following periods: Expected Amortization basis life (years) Client relationships In line with underlying cashflows 5 to 20 Management contracts Straight line 18 Other intangible assets Straight line 3 to 14 Amortizable intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. Investments in Associates Investments are accounted for using the equity method of accounting if the Company has the ability to exercise significant influence, but not control, over the investee. Significant influence is generally deemed to exist if the Company has an equity ownership in the voting stock of the investee between 20 and 50 percent , although other factors, such as representation on the Board of Directors and the impact of commercial arrangements, are considered in determining whether the equity method of accounting is appropriate. Under the equity method of accounting the investment is carried at cost of acquisition, plus the Company’s equity in undistributed net income since acquisition, less any dividends received since acquisition. The Company periodically reviews its investments in associates for which fair value is less than cost to determine if the decline in value is other than temporary. If the decline in value is judged to be other than temporary, the cost basis of the investment is written down to fair value. The amount of any write-down is included in the statements of operations as a realized loss. All other equity investments where the Company does not have the ability to exercise significant influence are accounted for by the cost method. Such investments are not publicly traded. GS & Cie Groupe (‘Gras Savoye’), was the principal associate of the Company. It is France’s leading insurance broker. On April 22, 2015, the Company exercised its call option to purchase 100 percent of the capital of Gras Savoye. The Company entered into a Share Purchase Agreement with Gras Savoye’s other shareholders dated June 25, 2015. The transaction closed on December 29, 2015. See Note 10 - Acquisitions, for further details. The carrying amounts of the Gras Savoye investment as of December 31, 2014 for the interest bearing vendor loans and convertible bonds issued by Gras Savoye were $41 million and $106 million , respectively. Derivative Financial Instruments The Company uses derivative financial instruments for other than trading purposes to alter the risk profile of an existing underlying exposure. Interest rate swaps have been used to manage interest risk exposures. Forward foreign currency exchange contracts are used to manage currency exposures arising from future income and expenses. The fair values of derivative contracts are recorded in other assets and other liabilities. The effective portions of changes in the fair value of derivatives that qualify for hedge accounting as cash flow hedges are recorded in other comprehensive income. Amounts are reclassified from other comprehensive income into earnings when the hedged exposure affects earnings. If the derivative is designated as, and qualifies as, an effective fair value hedge, the changes in the fair value of the derivative and of the hedged item attributable to the hedged risk are both recognized in earnings. The amount of hedge ineffectiveness recognized in earnings is based on the extent to which an offset between the fair value of the derivative and hedged item is not achieved. Changes in fair value of derivatives that do not qualify for hedge accounting, together with any hedge ineffectiveness on those that do qualify, are recorded in other operating expenses or interest expense as appropriate. The Company evaluates whether its contracts include clauses or conditions which would be required to be separately accounted for at fair value as embedded derivatives. Income Taxes The Company recognizes deferred tax assets and liabilities for the estimated future tax consequences of events attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating and capital loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted rates in effect for the year in which the differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of changes in tax rates is recognized in the statement of operations in the period in which the change is enacted. Deferred tax assets are reduced through the establishment of a valuation allowance at such time as, based on available evidence, it is more likely than not that the deferred tax assets will not be realized. The Company adjusts valuation allowances to measure deferred tax assets at the amount considered realizable in future periods if the Company’s facts and assumptions change. In making such determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax planning strategies and the results of recent financial operations. Positions taken in the Company’s tax returns may be subject to challenge by the taxing authorities upon examination. The Company recognizes the benefit of uncertain tax positions in the financial statements when it is more likely than not that the position will be sustained on the basis of the technical merits of the position assuming the tax authorities have full knowledge of the position and all relevant facts. Recognition also occurs upon either the lapse of the relevant statute of limitations, or when positions are effectively settled. The benefit recognized is the largest amount of tax benefit that is greater than 50 percent likely to be realized on settlement with the tax authority. The Company adjusts its recognition of uncertain tax benefits in the period in which new information is available impacting either the recognition or measurement of its uncertain tax positions. Such adjustments are reflected as increases or decreases to income taxes in the period in which they are determined. The Company recognizes interest and penalties relating to unrecognized tax benefits within income taxes. Provisions for Liabilities The Company is subject to various actual and potential claims, lawsuits and other proceedings. The Company records liabilities for such contingencies including legal costs when it is probable that a liability has been incurred before the balance sheet date and the amount can be reasonably estimated, or, in certain cases, where a range of loss exists, the Company accrues the minimum amount in the range if no amount within the range is a better estimate than any other amount. To the extent such losses can be recovered under the Company’s insurance programs, estimated recoveries are recorded when losses for insured events are realized. Significant management judgment is required to estimate the amounts of such contingent liabilities and the related insurance recoveries. The Company analyzes its litigation exposure based on available information, including consultation with outside counsel handling the defense of these matters, to assess its potential liability. Contingent liabilities are not discounted. Pensions The Company has two principal defined benefit pension plans which cover approximately one third of employees in the United States and United Kingdom. Both these plans are now closed to new entrants. New employees in the United Kingdom are offered the opportunity to join a defined contribution plan and in the United States are offered the opportunity to join a 401(k) plan. In addition to the Company’s UK and US defined benefit pension plans, the Company has several smaller defined benefit pension plans in certain other countries in which it operates including a US non-qualified plan and an unfunded plan in the UK. Elsewhere, pension benefits are typically provided through defined contribution plans. Defined benefit plans The net periodic cost of the Company’s defined benefit plans are measured on an actuarial basis using the projected unit credit method and several actuarial assumptions the most significant of which are the discount rate and the expected long-term rate of return on plan assets. Other material assumptions include rates of participant mortality, the expected long-term rate of compensation and pension increases and rates of employee termination. Gains and losses occur when actual experience differs from actuarial assumptions. If such gains or losses exceed ten percent of the greater of plan assets or plan liabilities the Company amortizes those gains or losses over the average remaining service period or average remaining life expectancy as appropriate of the plan participants. In accordance with US GAAP the Company records on the balance sheet the funded status of its pension plans based on the projected benefit obligation. Defined contribution plans Contributions to the Company’s defined contribution plans are recognized as they fall due. Differences between contributions payable in the year and contributions actually paid are shown as either other assets or other liabilities in the consolidated balance sheets. Share-Based Compensation The Company has equity-based compensation plans that provide for grants of restricted stock units and stock options to employees and non-employee directors of the Company who perform services for the Company. The Company expenses all equity-based compensation on a straight-line basis over the requisite service period based upon the fair value of the award on the date of grant, the estimated achievement of any performance targets and anticipated staff retention. The awards under equity-based compensation are classified as equity and included as a component of equity on the Company’s consolidated balance sheets, as the ultimate payment of such awards will not be achieved through use of the Company’s cash or other assets. Revenue Recognition Revenue includes insurance commissions, fees for services rendered, certain commissions receivable from insurance carriers, investment income and other income. Brokerage income and fees negotiated in lieu of brokerage are recognized at the later of the policy inception date or when the policy placement is complete. Commissions on additional premiums and adjustments are recognized when approved by or agreed between the parties and collectability is reasonably assured. Fees for risk management and other services are recognized as the services are provided. Consideration for negotiated fee arrangements for an agreed period covering multiple insurance placements, the provision of risk management and/or other services are allocated to all deliverables on the basis of their relative selling prices. The Company establishes contract cancellation reserves where appropriate. At December 31, 2015 , 2014 and 2013 , such amounts were not material. Investment income is recognized as earned. Other income comprises gains on disposal of intangible assets, which primarily arise from settlements through enforcing non-compete agreements in the event of losing accounts through producer defection or the disposal of books of business.

Employees

Employees	12 Months Ended
	Dec. 31, 2015
Compensation Related Costs [Abstract]
EMPLOYEES	3. EMPLOYEES The average number of persons, including Executive Directors, employed by Legacy Willis is as follows: Years ended December 31, 2015 2014 2013 Total average number of employees for the year 19,300 18,200 17,900 Salaries and benefits expense comprises the following: Years ended December 31, 2015 2014 2013 (millions) Salaries and other compensation $ 2,101 $ 2,069 $ 1,953 Share-based compensation 64 52 42 Severance costs 7 8 32 Social security costs 150 147 135 Retirement benefits — defined benefit plan income (78 ) (17 ) (4 ) Retirement benefits — defined contribution plan expense 62 55 49 Total salaries and benefits expense $ 2,306 $ 2,314 $ 2,207 Severance Costs Severance costs that have arisen in the normal course of business amounted to $7 million in the year ended December 31, 2015 ( 2014 : $8 million ; 2013 : $4 million ). During the year ended December 31, 2013 , the Company incurred additional salaries and benefits costs of $29 million of which $28 million related to severance costs, in relation to an Expense Reduction Initiative in the first quarter. These costs related to 207 positions that were eliminated.

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
SHARE-BASED COMPENSATION	4. SHARE-BASED COMPENSATION On December 31, 2015 , the Company had a number of open share-based compensation plans, which provide for the grant of time-based options and performance-based options, time-based restricted stock units and performance-based restricted stock units, and various other share-based grants to employees. All of the Company’s share-based compensation plans under which any options, restricted stock units or other share-based grants are outstanding as at December 31, 2015 are described below. The compensation cost that has been recognized for those plans for the year ended December 31, 2015 was $64 million ( 2014 : $52 million ; 2013 : $42 million ). The total income tax benefit recognized in the statement of operations for share-based compensation arrangements for the year ended December 31, 2015 was $15 million ( 2014 : $12 million ; 2013 : $9 million ). 2012 Equity Incentive Plan This plan, which was established on April 25, 2012 , provides for the granting of incentive stock options, time-based or performance-based non-statutory stock options, share appreciation rights, restricted shares, time-based or performance-based restricted share units (‘RSUs’), performance-based awards and other share-based grants or any combination thereof (collectively referred to as ‘Awards’) to employees, officers, directors and consultants (‘Eligible Individuals’) of the Company. The Board of Directors also adopted a sub-plan under the 2012 plan to provide an employee sharesave scheme in the United Kingdom. There were approximately 23 million shares available for grant under this plan. Options are exercisable on a variety of dates, including from the second, third, fourth or fifth anniversary of grant. Unless terminated sooner by the Board of Directors, the 2012 Plan will expire 10 years after the date of its adoption. That termination will not affect the validity of any grants outstanding at that date. 2008 Share Purchase and Option Plan This plan, which was established on April 23, 2008 , provides for the granting of time and performance-based options, restricted stock units and various other share-based grants at fair market value to employees of the Company. The 2008 plan was terminated as at April 25, 2012 and no further grants will be made under this plan. Any shares available for grant under the 2008 plan were included in the 2012 Equity Incentive Plan availability. Options are exercisable on a variety of dates, including from the third, fourth or fifth anniversary of grant . Employee Stock Purchase Plans The Company adopted the Willis Group Holdings 2001 North America Employee Share Purchase Plan, which expired on May 31, 2011 and the Willis Group Holdings 2010 North America Employee Stock Purchase Plan, which expires on May 31, 2020 . These plans provide certain eligible employees in the United States and Canada the ability to contribute payroll deductions to the purchase of Willis Group Holdings plc shares at the end of each offering period. Option Valuation Assumptions The fair value of each option is estimated on the date of grant using the Black-Scholes option pricing model that uses the assumptions noted in the following table. Expected volatility is based on historical volatility of the Company’s stock. The Company uses the simplified method set out in Accounting Standard Codification (‘ASC’) 718-10-S99 to derive the expected term of options granted as it does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate the expected term. The risk-free rate for periods within the expected life of the option is based on the US Treasury yield curve in effect at the time of grant. Years ended December 31, 2015 2014 2013 Expected volatility 17.4 % 18.7 % 24.7 % Expected dividends 2.7 % 2.8 % 2.6 % Expected life (years) 4 4 4 Risk-free interest rate 1.5 % 1.3 % 1.5 % A summary of option activity under the plans at December 31, 2015 , and changes during the year then ended is presented below: Weighted Average Exercise Weighted Average Remaining Contractual Aggregate Intrinsic (Options in thousands) Options (ii) Price (i) Term Value (millions) Time-based stock options Balance, beginning of year 2,145 $ 99.19 Granted 299 $ 116.85 Exercised (623 ) $ 95.13 Forfeited (178 ) $ 105.59 Expired (45 ) $ 87.78 Balance, end of year 1,598 $ 103.62 6 years $ 40 Options vested or expected to vest at December 31, 2015 1,476 $ 103.18 6 years $ 38 Options exercisable at December 31, 2015 935 $ 97.45 6 years $ 29 Performance-based stock options Balance, beginning of year 1,384 $ 89.49 Exercised (717 ) $ 89.94 Forfeited (50 ) $ 91.67 Balance, end of year 617 $ 88.65 4 years $ 25 Options vested or expected to vest at December 31, 2015 617 $ 88.64 4 years $ 25 Options exercisable at December 31, 2015 615 $ 88.58 4 years $ 25 _________________________________ (i) Certain options are exercisable in pounds sterling and are converted to dollars using the exchange rate at December 31, 2015 . (ii) The number of options outstanding and other per share data have been retroactively adjusted to reflect the reverse stock split on January 4, 2016. See Note 31 - Subsequent Events for further details. The weighted average grant-date fair value of time-based options granted during the year ended December 31, 2015 was $14.77 ( 2014 : $14.12 ; 2013 : $20.50 ). The total intrinsic value of options exercised during the year ended December 31, 2015 was $17 million ( 2014 : $22 million ; 2013 : $32 million ). At December 31, 2015 there was $8 million of total unrecognized compensation cost related to nonvested share-based compensation arrangements under time-based stock option plans; that cost is expected to be recognized over a weighted average period of 2 years . There were no performance-based options granted during the three years ended December 31, 2015 , December 31, 2014 or December 31, 2013 . The total intrinsic value of options exercised during the year ended December 31, 2015 was $25 million ( 2014 : $15 million ; 2013 : $14 million ). At December 31, 2015 there was less than $1 million of total unrecognized compensation cost related to nonvested share-based compensation arrangements under performance-based stock option plans; that cost is expected to be recognized over a weighted-average period of 1 year . A summary of restricted stock unit activity under the Plans at December 31, 2015 , and changes during the year then ended is presented below: Weighted (Units awarded in thousands) Shares (i) Fair Value Nonvested shares (restricted stock units) Balance, beginning of year 1,319 $ 109.54 Granted 628 118.63 Vested (471 ) 102.40 Forfeited (148 ) 110.00 Balance, end of year 1,328 $ 116.32 _________________________________ (i) The number of nonvested shares outstanding and other per share data have been retroactively adjusted to reflect the reverse stock split on January 4, 2016. See Note 31 - Subsequent Events for further details. The total number of restricted stock units vested during the year ended December 31, 2015 was 471,212 shares at an average share price of $117.74 ( 2014 : 323,746 shares at an average share price of $116.79 ; 2013 : 329,811 shares at an average price of $108.87 ). At December 31, 2015 there was $111 million of total unrecognized compensation cost related to nonvested share-based compensation arrangements under the plan; that cost is expected to be recognized over a weighted average period of 2 years . Cash received from option exercises under all share-based payment arrangements for the year ended December 31, 2015 was $124 million ( 2014 : $134 million ; 2013 : $155 million ). The actual tax benefit recognized for the tax deductions from option exercises of the share-based payment arrangements totaled $25 million for the year ended December 31, 2015 ( 2014 : $20 million ; 2013 : $28 million ).

Restructuring Costs (Notes)

Restructuring Costs (Notes)	12 Months Ended
	Dec. 31, 2015
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Activities Disclosure [Text Block]	operational improvement program designed to strengthen the Company’s client service capabilities and to deliver future cost savings (hereinafter referred to as the Operational Improvement Program). The main elements of the program, which is expected to be completed by the end of 2017, include the following: • movement of more than 3,500 Legacy Willis support roles from higher cost locations to Legacy Willis facilities in lower cost locations, bringing the ratio of employees in higher cost versus lower cost near-shore and off-shore centers from approximately 80:20 to approximately 60:40; • net workforce reductions in support positions; • lease consolidation in real estate and reductions in ratios of seats per employee and square footage of floor space per employee; and • information technology systems simplification and rationalization. The Company recognized restructuring costs of $126 million in the year ended December 31, 2015 , related to its Operational Improvement Program (2014: $36 million). An analysis of the cost for restructuring recognized in the statement of operations in the year ended December 31, 2015 and December 31, 2014 , by segment, are as follows: Year Ended December 31, 2015 Willis North America Willis International Willis GB Willis Capital, Wholesale & Reinsurance Corporate & other Total (millions) Termination benefits $ 8 $ 8 $ 10 $ 7 $ 3 $ 36 Professional services and other 23 18 17 2 30 90 Total $ 31 $ 26 $ 27 $ 9 $ 33 $ 126 Year Ended December 31, 2014 Willis North America Willis International Willis GB Willis Capital, Wholesale & Reinsurance Corporate & other Total (millions) Termination benefits $ 3 $ 3 $ 9 $ 1 $ — $ 16 Professional services and other — 2 1 — 17 20 Total $ 3 $ 5 $ 10 $ 1 $ 17 $ 36 An analysis of the total cumulative restructuring costs recognized for the Operational Improvement Program from commencement to December 31, 2015 by segment is as follows: Willis North America Willis International Willis GB Willis Capital, Wholesale & Reinsurance Corporate & other Total (millions) 2014 Termination benefits $ 3 $ 3 $ 9 $ 1 $ — $ 16 Professional services and other — 2 1 — 17 20 2015 Termination benefits $ 8 $ 8 $ 10 $ 7 $ 3 $ 36 Professional services and other 23 18 17 2 30 90 Total Termination benefits $ 11 $ 11 $ 19 $ 8 $ 3 $ 52 Professional services and other 23 20 18 2 47 110 Total $ 34 $ 31 $ 37 $ 10 $ 50 $ 162 At December 31, 2015 , the Company’s liability under the Operational Improvement Program is as follows: Termination Benefits Professional Services and other Total (millions) Balance at January 1, 2014 $ — $ — $ — Charges incurred 16 20 36 Cash payments (11 ) (14 ) (25 ) Balance at December 31, 2014 $ 5 $ 6 $ 11 Charges incurred 36 90 126 Cash payments (26 ) (85 ) (111 ) Balance at December 31, 2015 $ 15 $ 11 $ 26

Auditors' Remuneration

Auditors' Remuneration	12 Months Ended
	Dec. 31, 2015
Auditors' Remuneration [Abstract]
AUDITORS' REMUNERATION	6. AUDITORS’ REMUNERATION An analysis of auditors’ remuneration is as follows: Years ended December 31, 2015 2014 2013 (millions) Audit of group consolidated financial statements $ 6 $ 5 $ 4 Other assurance services 3 2 3 Other non-audit services 1 1 1 Total auditors’ remuneration $ 10 $ 8 $ 8

Other (Expense) Income Net Othe

Other (Expense) Income Net Other (Expense) Income Net (Notes)	12 Months Ended
	Dec. 31, 2015
Other Income and Expenses [Abstract]
Other Income Expense [Text Block]	7. OTHER INCOME (EXPENSE), NET Other income (expense), net consists of the following: Years ended December 31, 2015 2014 2013 (millions) Gain on disposal of operations $ 25 $ 12 $ 2 Gain on remeasurement of interest in associates (i) 59 — — Impact of Venezuelan currency devaluation (ii) (30 ) (14 ) — Foreign exchange gain 1 8 20 Other income (expense), net $ 55 $ 6 $ 22 (i) Prior to the acquisition date, the Company accounted for its 30% interest in Gras Savoye as an equity-method investment. The acquisition-date fair value of the previously held equity interest was $158 million and is included in the measurement of the consideration transferred. The Company recognized a gain of $59 million as a result of remeasuring its prior equity interest in Gras Savoye held before the business combination. (ii) On December 31, 2015 the Company began using the SIMADI rate for the Venezuelan Bolivar (approximately Venezuelan bolivars 198.7 = US dollar 1) instead of the SICAD I auction rate (approximately Venezuelan bolivars 13.5 = US dollar 1) to translate on Venezuelan retail operations.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	8. INCOME TAXES An analysis of income before income taxes and interest in earnings of associates by location of the taxing jurisdiction is as follows: Years ended December 31, 2015 2014 2013 (millions) Ireland $ (61 ) $ (65 ) $ (52 ) United States (67 ) 92 (11 ) United Kingdom 65 154 282 Other jurisdictions 403 337 280 Income before income taxes and interest in earnings of associates $ 340 $ 518 $ 499 The provision for income taxes by location of the taxing jurisdiction consisted of the following: Years ended December 31, 2015 2014 2013 (millions) Current income taxes: US federal tax $ 14 $ (16 ) $ 7 US state and local taxes 1 7 3 UK corporation tax — 29 28 Other jurisdictions 51 73 45 Total current taxes 66 93 83 Deferred taxes: US federal tax (22 ) 30 10 US state and local taxes (3 ) 10 1 Effect of US valuation allowance (91 ) 5 2 UK corporation tax 14 24 17 Other jurisdictions 3 (3 ) 9 Total deferred taxes (99 ) 66 39 Total income taxes $ (33 ) $ 159 $ 122 The reconciliation between US federal income taxes at the statutory rate and the Company’s provision for income taxes is as follows: Years ended December 31, 2015 2014 2013 (millions, except percentages) Income before income taxes and interest in earnings of associates $ 340 $ 518 $ 499 US federal statutory income tax rate 35 % 35 % 35 % Income tax expense at US federal tax rate 119 181 175 Adjustments to derive effective rate: Non-deductible expenditure 32 21 19 Non-deductible acquisition costs 9 — — Tax impact of internal restructurings — — 11 Movement in provision for unrecognized tax benefits (3 ) 1 (1 ) Disposal of non-qualifying goodwill 3 11 — Gain on remeasurement of equity interests (20 ) — — Impact of change in tax rate on deferred tax balances (5 ) — (4 ) Adjustment in respect of prior periods (1 ) (2 ) 1 Non-deductible Venezuelan foreign exchange loss 11 5 — Effect of foreign exchange and other differences (1 ) (4 ) 1 Changes in valuation allowances applied to deferred tax assets (104 ) 7 — Adjustments to eliminate the net tax effect of intra-group items (30 ) (30 ) (30 ) Tax differentials of foreign earnings and US state taxes: Foreign jurisdictions (42 ) (48 ) (54 ) US state taxes and local taxes (1 ) 17 4 Income tax (benefit) expense $ (33 ) $ 159 $ 122 Willis Towers Watson plc is a non-trading holding company tax resident in Ireland where it is taxed at the statutory rate of 25% . The provision for income tax on continuing operations has been reconciled above to the US federal statutory tax rate of 35% due to significant operations in the US. The significant components of deferred income tax assets and liabilities and their balance sheet classifications are as follows: December 31, 2015 2014 (millions) Deferred tax assets: Accrued expenses not currently deductible $ 175 $ 133 US state net operating losses 82 76 UK net operating losses 5 1 Other net operating losses 28 12 UK capital losses 33 39 Accrued retirement benefits 109 109 Deferred compensation 34 34 Stock options 16 22 Financial derivative transactions 4 — Gross deferred tax assets 486 426 Less: valuation allowance (187 ) (280 ) Net deferred tax assets $ 299 $ 146 Deferred tax liabilities: Cost of intangible assets, net of related amortization $ 289 $ 149 Cost of tangible assets, net of related amortization 32 38 Prepaid retirement benefits 111 62 Accrued revenue not currently taxable 31 25 Deferred tax liabilities 463 274 Net deferred tax liabilities $ (164 ) $ (128 ) December 31, 2015 2014 (millions) Balance sheet classifications: Deferred tax assets $ 76 $ 19 Deferred tax liabilities (240 ) (147 ) Net non-current deferred tax liabilities (i) (164 ) (128 ) Net deferred tax liabilities $ (164 ) $ (128 ) _________________________________ (i) As described in Note 2, following retrospective application of ASU 2015-17 ‘Balance Sheet Classification of Deferred Taxes’, all deferred tax liabilities and assets are now classified as non-current in the balance sheet. 2014 balances within ‘Net deferred tax liabilities’ have been reclassified accordingly. At December 31, 2015 , the Company had valuation allowances of $187 million ( 2014 : $280 million ) to reduce its deferred tax assets to estimated realizable value. The valuation allowances at December 31, 2015 , relate to deferred tax assets arising from UK capital loss carryforwards ( $33 million ) and other net operating losses ( $6 million ), which have no expiration date, and to the deferred tax assets in the United States ( $148 million ). Included within US deferred tax assets are assets of $82 million in respect of US state net operating losses. These losses will expire as follows: $13 million from 2016 to 2019, $15 million from 2020 to 2024 and $54 million from 2025 to 2035. Capital loss carryforwards can only be offset against future UK capital gains. Balance at beginning of year Additions/ (releases) charged to costs and expenses Other movements Foreign exchange differences Balance at end of year Description (millions) Year Ended December 31, 2015 Deferred tax valuation allowance $ 280 $ (95 ) $ 2 $ — $ 187 Year Ended December 31, 2014 Deferred tax valuation allowance 196 17 67 — 280 Year Ended December 31, 2013 Deferred tax valuation allowance 221 15 (40 ) — 196 The amount charged to tax expense in the table above differs from the effect of $(104) million disclosed in the rate reconciliation primarily because the movement in this table includes effects of state taxes, which are disclosed separately in the rate reconciliation. The impact of Other movements is primarily recorded in other comprehensive income. At December 31, 2015 the Company had deferred tax assets of $299 million ( 2014 : $146 million ), net of the valuation allowance. Management believes, based upon the level of historical taxable income and projections for future taxable income, it is more likely than not that the Company will realize the benefits of these deductible differences, net of the valuation allowance. However, the amount of the deferred tax asset considered realizable could be adjusted in the future if estimates of taxable income are revised. The Company recognizes deferred tax balances related to the undistributed earnings of subsidiaries when the Company expects that it will recover those undistributed earnings in a taxable manner, such as through receipt of dividends or sale of the investments. The Company does not, however, provide for income taxes on the unremitted earnings of certain other subsidiaries where, in management’s opinion, such earnings have been indefinitely reinvested in those operations, or will be remitted either in a tax free liquidation or as dividends with taxes substantially offset by foreign tax credits. It is not practical to determine the amount of unrecognized deferred tax liabilities for temporary differences related to these investments. Unrecognized tax benefits Total unrecognized tax benefits as at December 31, 2015 , totaled $22 million . During the next 12 months the Company does not expect a significant increase or decrease to the unrecognized tax benefits due to either settlement through negotiation or closure of the statute of limitations on assessment. A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows: 2015 2014 2013 (millions) Balance at January 1 $ 19 $ 41 $ 37 Reductions due to a lapse of the applicable statute of limitation — — (5 ) Increases for positions taken in current period 3 5 9 Decreases for positions taken in prior periods (6 ) (26 ) — Other movements 6 (1 ) — Balance at December 31 $ 22 $ 19 $ 41 $22 million of the unrecognized tax benefits at December 31, 2015 would, if recognized, favorably affect the effective tax rate in future periods. The Company files tax returns in the various tax jurisdictions in which it operates. US tax returns have been filed timely. Although tax years 2008 and 2009 are closed, the IRS could make adjustments (but not assess additional tax) up to the amount of the net operating losses carried forward from those years. All UK tax returns have been filed timely and are in the normal process of being reviewed, by HM Revenue & Customs. There are no material ongoing inquiries in relation to filed UK returns. In other tax jurisdictions the Company is currently not subject to any examinations for any year prior to 2004.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2015
Earnings Per Share [Abstract]
EARNINGS PER SHARE	9. EARNINGS PER SHARE Basic and diluted earnings per share are calculated by dividing net income attributable to Willis Towers Watson by the average number of shares outstanding during each period. The computation of diluted earnings per share reflects the potential dilution that could occur if dilutive securities and other contracts to issue shares were exercised or converted into shares or resulted in the issue of shares that then shared in the net income of the Company. In periods where losses are reported the weighted average shares outstanding excludes potentially issuable shares described above, because their inclusion would be anti-dilutive. For the year ended December 31, 2015 , time-based and performance-based options to purchase 1.6 million and 0.6 million shares ( 2014 : 2.1 million and 1.4 million ; 2013 : 3.0 million and 2.0 million ), respectively, and 1.3 million restricted stock units ( 2014 : 1.3 million ; 2013 : 1.1 million ) were outstanding. Basic and diluted earnings per share are as follows: Years ended December 31, 2015 2014 2013 (millions, except per share data) Net income attributable to Willis Towers Watson $ 373 $ 362 $ 365 Basic weighted average number of shares outstanding (i) 68 67 66 Dilutive effect of potentially issuable shares (i) 1 1 2 Diluted weighted average number of shares outstanding (i) 69 68 68 Basic earnings per share: Net income attributable to Willis Towers Watson shareholders (i) $ 5.49 $ 5.40 $ 5.53 Dilutive effect of potentially issuable shares (i) (0.08 ) (0.08 ) (0.16 ) Diluted earnings per share: Net income attributable to Willis Towers Watson shareholders (i) $ 5.41 $ 5.32 $ 5.37 _________________________________ (i) The number of shares outstanding and per share data have been retroactively adjusted to reflect the reverse stock split on January 4, 2016. See Note 31 - Subsequent Events for further details. Options to purchase 0.6 million shares and 0.5 million restricted stock units for the year ended December 31, 2015 , were not included in the computation of the dilutive effect of stock options because the effect was antidilutive ( 2014 : 0.9 million shares and 0.6 million restricted stock units; 2013 : 0.8 million shares and 0.5 million restricted stock units).

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
ACQUISITIONS	10. ACQUISITIONS During the years ended December 31, 2015 and 2014 we made the following acquisitions in line with our strategy to invest in targeted acquisitions with a focus on earnings accretion, competitive position, and fit. Gras Savoye On December 29, 2015, the Company completed the transaction to acquire the remaining 70% of the outstanding share capital of Gras Savoye, the leading insurance broker in France, for total consideration of €544 million ( $592 million ) of which, $582 million was paid in cash. Additionally, the previously held equity interest in Gras Savoye was remeasured to a fair value of €221 million ( $241 million ) giving a total fair value on a 100% basis of €765 million ( $833 million ). The resulting remeasurement gain on the previously held equity interest was €54 million ( $59 million ) and has been recorded in Other income (expense), net, in the Consolidated Statement of Operations. The union combines the Company’s global insurance broking footprint with Gras Savoye’s particularly strong presence in France, Central and Eastern Europe, and across Africa. Gras Savoye’s expertise in high-growth markets and industry sectors complements the Company’s global strengths, creating value for clients and carriers. The Company funded the cash consideration with a one year term loan. The amount outstanding as of December 31, 2015 was $592 million and is included in the line item Short-term debt and current portion of long-term debt on the consolidated balance sheets. Deferred consideration is payable on the first and second anniversary of the acquisition. The discounted fair value of the deferred consideration is $10 million . None of the goodwill recognized on the transaction is tax deductible. The following table presents the Company’s preliminary allocation of the purchase price to the assets acquired and liabilities assumed based on their fair values: December 29, 2015 (millions) Cash and cash equivalents $ 88 Fiduciary assets 625 Accounts receivable, net 95 Goodwill 573 Intangible assets 445 Other assets 55 Fiduciary liabilities (625 ) Deferred revenue and accrued expenses (76 ) Short and long-term debt (80 ) Net deferred tax liabilities (89 ) Other liabilities (188 ) Net assets acquired 823 Decrease in paid in capital for purchase of non controlling interest 50 Non controlling interest acquired (40 ) Preliminary purchase price allocation 833 The purchase price allocation as of the date of acquisition was based on a preliminary valuation and is subject to revision within the purchase price allocation period as more detailed analysis is completed and additional information about the value of assets acquired and liabilities assumed become available. Given the short time-frame between the acquisition date and balance sheet date, all aspects of the initial purchase price allocation may be subject to revision within the purchase price allocation period. The acquired intangible assets are attributable to the following categories: Amortization basis millions Expected life (years) Customer relationships In line with underlying cashflows $ 332 20 Software and other intangibles Straight line basis 79 5 Trade name Straight line basis 34 14 $ 445 Supplemental Disclosure of Pro Forma Information The following unaudited pro forma consolidated results of operations have been prepared as if the acquisition of Gras Savoye occurred at January 1, 2014: Years ended December 31, 2015 2014 (millions) Revenues $ 4,264 $ 4,308 Operating income $ 459 $ 659 Income before income taxes and interest in earnings of associates $ 362 $ 520 Net income attributable to Willis Towers Watson $ 371 $ 339 Earnings per share - Basic $ 5.46 $ 5.06 Earnings per share - Diluted $ 5.38 $ 4.99 The unaudited pro forma financial information above reflects certain pro forma adjustments. Significant adjustments are as follows: i. Amortization of intangible assets is based on the fair value of intangibles determined on acquisition, assuming the transaction had closed on January 1, 2014 . ii. Interest costs on debt positions which were repaid on acquisition have been removed and replaced with an estimated incremental annual cost of borrowings taken to finance the acquisition. iii. Rent costs are adjusted to fair value at the acquisition date and adjustments made for existing lease commitments. iv. An estimated adjustment was made to the income tax expense reflective of other adjustments made. The pro forma information is presented for informational purposes only and is not indicative of the results of operations that actually would have been consummated as of that time, nor is it intended to be indicative of future results. Miller Insurance Services LLP On May 31, 2015, the Company completed the transaction to acquire an 85 percent interest in Miller Insurance Services LLP and its subsidiaries (‘Miller’), a leading London wholesale specialist insurance broking firm, for total consideration of $401 million including cash consideration of $232 million . Deferred consideration is payable at the end of the first, second and third anniversary of the acquisition. Contingent consideration is payable at the end of the third anniversary of the acquisition and is contingent on meeting EBITDA performance targets. The discounted fair value of the deferred and contingent consideration, based on best estimates, is $124 million and $29 million respectively. As part of the transaction, selected broking activities were transferred between existing Willis Towers Watson businesses and Miller and vice-versa. The transaction combined businesses of both WTW and Miller creating a platform for future growth and added further strength and depth to the Company’s client proposition. The Company recognized assets and liabilities acquired of $1,122 million and $844 million respectively. Included within the acquired assets are intangible assets of $231 million of which $217 million relates to client relationships with a weighted average useful economic life of 14 years and $14 million relates to trade names with a useful economic life of 15 years . Goodwill of $184 million was recognized on the transaction and is not included in the assets acquired figure above. The amount of goodwill that was tax deductible was $22 million . The purchase price allocation as of the date of acquisition was based on a preliminary valuation and is subject to revision as more detailed analysis is completed and additional information about the value of assets acquired, liabilities assumed, and contingent consideration become available. Other acquisitions On April 1, 2015, the Company acquired 100 percent of the share capital of Carsa Consultores, Agente de Seguros y de Fianzas de CV and its group companies (‘Carsa’), a leading insurance broker in Mexico. The Company paid initial cash consideration on closing and additional contingent consideration is payable after three years depending on future revenue achieved from the acquired businesses. On May 31, 2015, the Company acquired the trade and assets of Evolution Benefits Consulting, Inc. (‘Evolution’), a human capital practice in Pennsylvania. The Company paid initial cash consideration on closing and additional contingent consideration is payable in three years and is contingent on the future revenue growth of the acquired business. On August 7, 2015, the Company completed the transaction to acquire 100 percent interest in Elite Risk Services, Taiwan for cash consideration paid on closing. On August 19, 2015, the Company completed the transaction to acquire 100 percent interest in CKA Risk Solutions, Australia. The Company paid initial cash consideration on closing. Further deferred consideration is payable at the end of the first, second and third anniversary of the acquisition. Contingent consideration is payable at the end of the third anniversary of the acquisition and is contingent on specified performance targets for revenue growth over the three years prior. On October 1, 2015, the Company completed the transaction to acquire 100 percent interest in Sparsam, Sweden. The Company paid initial cash consideration on closing. Further contingent consideration is payable at the end of the third anniversary of the acquisition and is contingent on specified performance targets for revenue growth over the three years prior to October 2018. On October 7, 2015, the Company completed the transaction to acquire 100 percent interest in PMI Group, UK (Private Medicine Intermediaries). Cash consideration was paid on closing. There is no deferred or contingent consideration. On October 29, 2015 the Company completed the transaction to acquire the remaining percentage of Miller do Brasil, bringing its ownership to 100%. The Company paid initial cash consideration on closing and deferred consideration is due after 18 months. In aggregate, total consideration for these other acquisitions was approximately $188 million representing: • initial cash and other consideration paid on closing of $163 million ; and • discounted deferred and contingent consideration, based on best estimates, of $25 million . In aggregate, the Company recognized assets and liabilities acquired of $115 million and $35 million , respectively. Included within the acquired assets are intangible assets relating to client relationships and other intangibles of $82 million with a weighted average useful economic life of 14 years . Goodwill in aggregate of $108 million was recognized on these other transactions based on the preliminary purchase price allocations. The aggregate costs incurred and recognized within other operating expenses relating to all acquisitions for the year ended December 31, 2015 and 2014 were $84 million (2014: $7 million ). The amount of revenue and earnings, for all the acquisitions discussed above, included in the Company’s consolidated income statement for the year ended December 31, 2015 , was $99 million and $3 million respectively. Supplemental pro forma results of operations have not been presented for Miller individually, or for all of the other acquisitions described above in aggregate, because the effects were not material to consolidated results of operations. 2014 acquisitions On May 26, 2014, the Company acquired 100 percent of Charles Monat Limited and its subsidiaries, a life insurance solutions adviser to high net worth clients based in Hong Kong, for cash consideration of $59 million . Additional consideration estimated at $29 million is payable in annual installments over the next 5 years, based on a multiple of EBITDA of the entities acquired, during the period from May 25, 2014 until September 2, 2019. This consideration was assessed to have a fair value of $12 million at the date of acquisition. On acquisition the Company recognized acquired intangible assets of $35 million of which $27 million was in respect of client relationships, which are being amortized over an expected life of 11 years . The remaining $8 million of intangible assets relate to carrier relationships and trade names and are both being amortized over 5 years . Goodwill of $31 million was recognized on the transaction. On October 8, 2014, the Company acquired 75.8 percent of Max Matthiessen Holding AB and subsidiaries, a leading employee benefits adviser in Sweden, for cash consideration of $204 million . There is no deferred or contingent consideration. On acquisition the Company recognized acquired intangible assets of $134 million of which $56 million was in relation to client relationships and $76 million was in relation to fund management contracts, which are being amortized over 12 years and 18 years respectively. The remaining $2 million of intangible assets relate to the Max Matthiessen trade name and is being amortized over 4 years . Goodwill of $139 million was recognized on the transaction.

Fixed Assets, Net

Fixed Assets, Net	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
FIXED ASSETS, NET	11. FIXED ASSETS, NET An analysis of fixed asset activity for the years ended December 31, 2015 and 2014 are as follows: Land and buildings (i) Leasehold improvements Furniture and equipment Total (millions) Cost: at January 1, 2014 $ 89 $ 242 $ 618 $ 949 Additions 7 25 84 116 Disposals — (12 ) (29 ) (41 ) Foreign exchange (3 ) (10 ) (31 ) (44 ) Cost: at December 31, 2014 93 245 642 980 Additions — 27 119 146 Acquisitions 5 26 26 57 Disposals — (16 ) (31 ) (47 ) Foreign exchange (3 ) (10 ) (32 ) (45 ) Cost: at December 31, 2015 $ 95 $ 272 $ 724 $ 1,091 Depreciation: at January 1, 2014 $ (36 ) $ (87 ) $ (345 ) $ (468 ) Depreciation expense provided (4 ) (20 ) (68 ) (92 ) Disposals — 10 28 38 Foreign exchange 2 4 19 25 Depreciation: at December 31, 2014 (38 ) (93 ) (366 ) (497 ) Depreciation expense provided (4 ) (19 ) (72 ) (95 ) Disposals — 14 28 42 Foreign exchange 1 4 17 22 Depreciation: at December 31, 2015 $ (41 ) $ (94 ) $ (393 ) $ (528 ) Net book value: At December 31, 2014 $ 55 $ 152 $ 276 $ 483 At December 31, 2015 $ 54 $ 178 $ 331 $ 563 _________________________________ (i) Included within land and buildings are assets held under capital leases: At December 31, 2015 , cost and accumulated depreciation were $32 million and $10 million respectively ( 2014 : $32 million and $8 million , respectively; 2013 : $31 million and $6 million respectively). Depreciation in the year ended December 31, 2015 was $2 million ( 2014 : $2 million ; 2013 : $2 million ).

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	12. GOODWILL Goodwill represents the excess of the cost of businesses acquired over the fair value of identifiable net assets at the dates of acquisition. Goodwill is not amortized but is subject to impairment testing annually and whenever facts or circumstances indicate that the carrying amounts may not be recoverable. At December 31, 2015, the Company was organized into four reporting units which are consistent with its operating segments: Willis GB, Willis CWR, Willis North America and Willis International - see Note 26 - ‘Segment Information’ for detailed descriptions of the segments. Goodwill is allocated to these reporting units based on the original purchase price allocation for acquisitions within the reporting units. When a business entity is sold, goodwill is allocated to the entity disposed of based on the relative fair value of that entity compared with the fair value of the reporting unit in which it is included. The changes in the carrying amount of goodwill by reporting unit for the years ended December 31, 2015 and 2014 , are as follows: Willis GB Willis CWR Willis North America Willis International Total (millions) Balance at January 1, 2014 Goodwill, gross $ 555 $ 851 $ 1,557 $ 367 $ 3,330 Accumulated impairment losses — — (492 ) — (492 ) Goodwill, net 555 851 1,065 367 2,838 Purchase price allocation adjustments 3 — 3 7 13 Goodwill acquired during the year — 5 — 179 184 Goodwill disposed of during the year — — (48 ) — (48 ) Foreign exchange (3 ) (4 ) — (43 ) (50 ) Balance at December 31, 2014 Goodwill, gross 555 852 1,512 510 3,429 Accumulated impairment losses — — (492 ) — (492 ) Goodwill, net $ 555 $ 852 $ 1,020 $ 510 $ 2,937 Purchase price allocation adjustments — — — 1 1 Goodwill acquired during the year 25 184 11 645 865 Goodwill disposed of during the year (2 ) (1 ) (10 ) — (13 ) Foreign exchange (6 ) (10 ) (1 ) (36 ) (53 ) Balance at December 31, 2015 Goodwill, gross 572 1,025 1,512 1,120 4,229 Accumulated impairment losses — — (492 ) — (492 ) Goodwill, net $ 572 $ 1,025 $ 1,020 $ 1,120 $ 3,737 Impairment Review The Company reviews goodwill for impairment annually, or whenever events of circumstances indicate impairment may have occurred. In the first step of the impairment test, the fair value of each reporting unit is compared with its carrying value, including goodwill. If the carrying value of a reporting unit exceeds its fair value, the amount of an impairment loss, if any, is calculated in the second step of the impairment test by comparing the implied fair value of reporting unit goodwill with the carrying amount of that goodwill. The Company’s goodwill impairment test for 2015 has not resulted in an impairment charge.

Other Intangible Assets, Net

Other Intangible Assets, Net	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
OTHER INTANGIBLE ASSETS, NET	13. OTHER INTANGIBLE ASSETS, NET Other intangible assets are classified into the following categories: • Client relationships • Management contracts • Other, including: • non-compete agreements • trade names • contract based, technology and other The major classes of amortizable intangible assets are as follows: December 31, 2015 December 31, 2014 Gross carrying amount Accumulated amortization Net carrying amount Gross carrying amount Accumulated amortization Net carrying amount (millions) Client relationships $ 1,293 $ (373 ) $ 920 $ 689 $ (316 ) $ 373 Management contracts 67 (5 ) 62 71 (1 ) 70 Other 139 (6 ) 133 11 (4 ) 7 Total amortizable intangible assets $ 1,499 $ (384 ) $ 1,115 $ 771 $ (321 ) $ 450 Unfavorable leases agreements 23 — 23 — — — Total amortizable intangible liabilities $ 23 $ — $ 23 $ — $ — $ — The aggregate amortization of intangible assets for the year ended December 31, 2015 was $76 million ( 2014 : $54 million ; 2013 : $55 million ). The estimated aggregate amortization of intangible assets for each of the next five years ended December 31 and thereafter is as follows: (millions) 2016 $ 119 2017 111 2018 105 2019 98 2020 92 Thereafter 590 Total $ 1,115

Other Assets

Other Assets	12 Months Ended
	Dec. 31, 2015
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
OTHER ASSETS	An analysis of other assets is as follows: December 31, 2015 2014 (i) (millions) Other current assets Prepayments and accrued income $ 86 $ 81 Income taxes receivable 64 30 Other receivables (i) 105 101 Total other current assets $ 255 $ 212 Other non-current assets Prepayments and accrued income $ 23 $ 14 Deferred compensation plan assets 102 92 Accounts receivable, net 30 29 Other investments 29 29 Other receivables (i) 25 46 Total other non-current assets $ 209 $ 210 Total other assets $ 464 $ 422

Other Liabilities

Other Liabilities	12 Months Ended
	Dec. 31, 2015
Other Liabilities Disclosure [Abstract]
OTHER LIABILITIES	15. OTHER LIABILITIES An analysis of other liabilities is as follows: December 31, 2015 2014 (millions) Other current liabilities Accounts payable $ 180 $ 131 Other taxes payable 59 44 Incentives from lessors (i) 20 13 Contingent or deferred consideration on acquisition 68 8 Derivative liability 31 12 Other payables 200 236 Total other current liabilities $ 558 $ 444 Other non-current liabilities Incentives from lessors (ii) $ 175 $ 171 Deferred compensation plan liability 102 92 Contingent or deferred consideration on acquisition 156 26 Income taxes payable 20 15 Derivative liability 27 9 Other payables 53 76 Total other non-current liabilities $ 533 $ 389 Total other liabilities $ 1,091 $ 833 _________________________________ (i) Current portion of Incentives from lessors line includes $3 million of Unfavorable leases acquired as part of the Gras Savoye acquisition which has been disclosed in the Other intangible assets, net note. (ii) Non-current portion of Incentives from lessors line includes $20 million of Unfavorable leases acquired as part of the Gras Savoye acquisition which has been disclosed in the Other intangible assets, net note.

Allowance for Doubtful Accounts

Allowance for Doubtful Accounts	12 Months Ended
	Dec. 31, 2015
Allowance for Doubtful Accounts [Abstract]
ALLOWANCE FOR DOUBTFUL ACCOUNTS	16. ALLOWANCE FOR DOUBTFUL ACCOUNTS Accounts receivable are stated at estimated net realizable values. The allowances shown below as at the end of each period, are recorded as the amounts considered by management to be sufficient to meet probable future losses related to uncollectible accounts. Description Balance at beginning of year Additions charged to costs and expenses Charges to other accounts - Acquisitions Deductions / Other movements Foreign exchange differences Balance at end of year (millions) Year Ended December 31, 2015 Allowance for doubtful accounts $ 12 $ 5 $ 11 $ (7 ) $ 1 $ 22 Year Ended December 31, 2014 Allowance for doubtful accounts $ 13 $ 4 $ — $ (6 ) $ 1 $ 12 Year Ended December 31, 2013 Allowance for doubtful accounts $ 14 $ 3 $ — $ (4 ) $ — $ 13

Pension Plans

Pension Plans	12 Months Ended
	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
Pension Plans	17. PENSION PLANS At December 31, 2015, Legacy Willis maintained two principal defined benefit pension plans that covered approximately one third of the Legacy Willis employees in the United States and United Kingdom. Both of these plans are now closed to new entrants and with effect from May 15, 2009, the US defined benefit plan was closed to future accrual. New employees in the United Kingdom are offered the opportunity to join a defined contribution plan and in the United States are offered the opportunity to join a 401(k) plan. In addition to the Legacy Willis UK and US defined benefit pension plans, Legacy Willis has several smaller defined benefit pension plans in certain other countries in which it operates including a US non-qualified plan and an unfunded plan in the UK. Elsewhere, pension benefits are typically provided through defined contribution plans. It is the Legacy Willis’s policy to fund pension costs as required by applicable laws and regulations. At December 31, 2015 , Legacy Willis recorded, on the Consolidated Balance Sheets, the following: • a pension benefit asset of $623 million ( 2014 : $314 million ) representing: • $617 million ( 2014 : $314 million ) in respect of the UK defined benefit pension plan; and • $6 million ( 2014 : $ nil ) in respect of international defined benefit pension plans. • a total liability for pension benefits of $279 million ( 2014 : $284 million ) representing: • $213 million ( 2014 : $245 million ) in respect of the US defined benefit pension plan; and • $66 million ( 2014 : $39 million ) in respect of the international, US non-qualified and UK unfunded defined benefit pension plans. UK and US defined benefit plans The following schedules provide information concerning the Legacy Willis UK and US defined benefit pension plans as of and for the years ended December 31: UK Pension Benefits US Pension Benefits 2015 2014 2015 2014 (millions) Change in benefit obligation: Benefit obligation, beginning of year $ 3,084 $ 2,785 $ 1,051 $ 864 Service cost 32 41 — — Interest cost 102 121 40 40 Employee contributions 1 2 — — Actuarial (gain) loss (77 ) 390 (91 ) 183 Curtailment loss (gain) 13 (2 ) — — Benefits paid (98 ) (85 ) (38 ) (36 ) Foreign currency changes (165 ) (168 ) — — Plan amendments (215 ) — — — Benefit obligations, end of year 2,677 3,084 962 1,051 Change in plan assets: Fair value of plan assets, beginning of year 3,398 3,061 806 757 Actual return on plan assets 82 520 (19 ) 65 Employee contributions 1 2 — — Employer contributions 103 91 — 20 Benefits paid (98 ) (85 ) (38 ) (36 ) Foreign currency changes (192 ) (191 ) — — Fair value of plan assets, end of year 3,294 3,398 749 806 Funded status at end of year $ 617 $ 314 $ (213 ) $ (245 ) Components on the Consolidated Balance Sheets: Pension benefits asset $ 617 $ 314 $ — $ — Liability for pension benefits — — (213 ) (245 ) Amounts recognized in accumulated other comprehensive loss as of December 31, consist of: UK Pension Benefits US Pension Benefits 2015 2014 2015 2014 (millions) Net actuarial loss $ 793 $ 809 $ 373 $ 399 Prior service gain (196 ) (20 ) — — The accumulated benefit obligations for the Legacy Willis UK and US defined benefit pension plans were $2,677 million and $962 million , respectively ( 2014 : $3,017 million and $1,051 million , respectively). The components of the net periodic benefit income and other amounts recognized in other comprehensive (income) loss for the UK and US defined benefit plans are as follows: Years ended December 31, UK Pension Benefits US Pension Benefits 2015 2014 2013 2015 2014 2013 (millions) Components of net periodic benefit income: Service cost $ 32 $ 41 $ 37 $ — $ — $ — Interest cost 102 121 109 40 40 38 Expected return on plan assets (222 ) (213 ) (191 ) (57 ) (54 ) (51 ) Amortization of unrecognized prior service gain (18 ) (4 ) (5 ) — — — Amortization of unrecognized actuarial loss 36 42 45 11 6 9 Curtailment gain (5 ) — — — — — Net periodic benefit income $ (75 ) $ (13 ) $ (5 ) $ (6 ) $ (8 ) $ (4 ) Other changes in plan assets and benefit obligations recognized in other comprehensive (income) loss: Net actuarial loss (gain) $ 63 $ 83 $ 15 $ (15 ) $ 172 $ (90 ) Amortization of unrecognized actuarial loss (36 ) (42 ) (45 ) (11 ) (6 ) (9 ) Prior service gain (215 ) — — — — — Amortization of unrecognized prior service gain 18 4 5 — — — Curtailment loss (gain) 18 (2 ) — — — — Total recognized in other comprehensive (income) loss $ (152 ) $ 43 $ (25 ) $ (26 ) $ 166 $ (99 ) Total recognized in net periodic benefit cost and other comprehensive (income) loss $ (227 ) $ 30 $ (30 ) $ (32 ) $ 158 $ (103 ) On March 6, 2015, Legacy Willis announced to members of the UK defined benefit pension plan that with effect from June 30, 2015, future salary increases would not be pensionable (the ‘salary freeze’). Legacy Willis recognized the salary freeze as a plan amendment at the announcement date. The impact of the salary freeze is to reduce the plan’s projected benefit obligation by approximately $215 million and create a prior service credit which is recognized in other comprehensive income and then amortized to the statement of operations over the remaining expected service life of active employees. The estimated net loss and prior service cost for the UK and US defined benefit plans that will be amortized from accumulated other comprehensive loss into net periodic benefit cost over the next fiscal year are: UK Pension Benefits US Pension Benefits (millions) Estimated net loss $ 46 $ 11 Prior service loss (21 ) — The following schedule provides other information concerning the Legacy Willis UK and US defined benefit pension plans: Years ended December 31, UK Pension Benefits US Pension Benefits 2015 2014 2015 2014 Weighted-average assumptions to determine benefit obligations: Discount rate 3.8 % 3.6 % 4.2 % 3.9 % Rate of compensation increase 3.3 % 2.9 % N/A N/A Weighted-average assumptions to determine net periodic benefit cost: Discount rate 3.6 % 4.4 % 3.9 % 4.8 % Expected return on plan assets (i) 6.5 % 7.0 % 7.3 % 7.3 % Rate of compensation increase 2.9 % 3.2 % N/A N/A _________________________________ (i) As part of the salary freeze negotiations with the Scheme Trustee, Legacy Willis agreed to the UK plan Trustee’s de-risking strategy which will lead to a strategic target asset allocation with a greater weighting to fixed income assets. Consequently, with effect from March 6, 2015, the expected return on assets assumption was reduced by 50 basis points from 7.00% to 6.50%. The expected return on plan assets was determined on the basis of the weighted-average of the expected future returns of the various asset classes, using the target allocations shown below. The expected returns on UK plan assets are: UK and foreign equities 8.75 percent , debt securities 4.30 percent , hedge funds 8.43 percent and real estate 6.53 percent . The expected returns on US plan assets are: US and foreign equities 11.0 percent and debt securities 3.5 percent . Legacy Willis’ pension plan asset allocations based on fair values were as follows: Years ended December 31, UK Pension Benefits US Pension Benefits Asset Category 2015 2014 2015 2014 Equity securities 36 % 34 % 50 % 48 % Debt securities 42 % 45 % 48 % 49 % Hedge funds 14 % 14 % — % — % Real estate 4 % 3 % — % — % Cash 4 % 4 % — % — % Other — % — % 2 % 3 % Total 100 % 100 % 100 % 100 % In the United Kingdom, the pension trustees, in consultation with Legacy Willis, maintain a diversified asset portfolio and this together with contributions made by Legacy Willis is expected to meet the pension scheme’s liabilities as they become due. The UK plan’s assets are divided into 12 separate portfolios according to asset class and managed by 9 investment managers. The broad target allocations are UK and foreign equities ( 32.5 percent ), debt securities ( 50 percent ) and diversifying assets ( 17.5 percent ). In the United States, the Legacy Willis investment policy is to maintain a diversified asset portfolio, which together with contributions made by it is expected to meet the pension scheme’s liabilities as they become due. The US plan’s assets are currently invested in 18 funds representing most standard equity and debt security classes. The broad target allocations are US and foreign equities ( 50 percent ) and debt securities ( 50 percent ). Fair Value Hierarchy The fair value hierarchy has three levels based on the reliability of the inputs used to determine fair value: • Level 1: refers to fair values determined based on quoted market prices in active markets for identical assets; • Level 2: refers to fair values estimated using observable market based inputs or unobservable inputs that are corroborated by market data; and • Level 3: includes fair values estimated using unobservable inputs that are not corroborated by market data. The following tables present, at December 31, 2015 and 2014 , for each of the fair value hierarchy levels, Legacy Willis’ UK pension plan assets that are measured at fair value on a recurring basis. UK Pension Plan December 31, 2015 Level 1 Level 2 Level 3 Total (millions) Equity securities: US equities $ 491 $ 152 $ — $ 643 UK equities 232 17 — 249 Other equities 14 287 — 301 Fixed income securities: UK Government bonds 832 — — 832 Other Government bonds 4 1 90 95 UK corporate bonds — 120 — 120 Other corporate bonds 107 18 — 125 Derivatives — 195 — 195 Real estate — — 146 146 Cash and cash equivalents 149 2 — 151 Other investments: Hedge funds — — 457 457 Other — (20 ) — (20 ) Total $ 1,829 $ 772 $ 693 $ 3,294 UK Pension Plan December 31, 2014 Level 1 Level 2 Level 3 Total (millions) Equity securities: US equities $ 565 $ 185 $ — $ 750 UK equities 234 15 — 249 Other equities 26 124 — 150 Fixed income securities: US Government bonds 81 2 — 83 UK Government bonds 783 6 — 789 Other Government bonds 3 3 99 105 UK corporate bonds — 103 — 103 Other corporate bonds 113 33 — 146 Derivatives — 293 — 293 Real estate — — 124 124 Cash and cash equivalents 124 13 — 137 Other investments: Hedge funds — — 487 487 Other — (18 ) — (18 ) Total $ 1,929 $ 759 $ 710 $ 3,398 The UK plan’s real estate investment comprises UK property and infrastructure investments which are valued by the fund manager taking into account cost, independent appraisals and market based comparable data. The UK plan’s hedge fund investments are primarily invested in various ‘fund of funds’ and are valued based on net asset values calculated by the fund and are not publicly available. Liquidity is typically monthly and is subject to liquidity of the underlying funds. The UK plan’s Other Government Bonds investments are primarily invested in investment-grade emerging and developed market government bonds. Funds are valued on a net asset value basis, with the underlying bond instruments being valued using bid-side, clean pricing from approved pricing vendors. Prices are not publicly available. The following tables present, at December 31, 2015 and 2014 , for each of the fair value hierarchy levels, Legacy Willis’ US pension plan assets that are measured at fair value on a recurring basis. US Pension Plan December 31, 2015 Level 1 Level 2 Level 3 Total (millions) Equity securities: US equities $ 110 $ 113 $ — $ 223 Non US equities 106 45 — 151 Fixed income securities: US Government bonds — 67 — 67 US corporate bonds — 158 — 158 International fixed income securities 57 33 — 90 Municipal & Non US government bonds — 29 — 29 Other investments: Mortgage backed securities — 16 — 16 Other 7 8 — 15 Total $ 280 $ 469 $ — $ 749 US Pension Plan December 31, 2014 Level 1 Level 2 Level 3 Total (millions) Equity securities: US equities $ 115 $ 117 $ — $ 232 Non US equities 110 44 — 154 Fixed income securities: US Government bonds — 72 — 72 US corporate bonds — 171 — 171 International fixed income securities 59 42 — 101 Municipal & Non US government bonds — 32 — 32 Other investments: Mortgage backed securities — 16 — 16 Other 20 8 — 28 Total $ 304 $ 502 $ — $ 806 Equity securities comprise: • ordinary shares and preferred shares which are valued using quoted market prices; and • pooled investment vehicles which are valued at their net asset values as calculated by the investment manager and typically have daily or weekly liquidity. Fixed income securities comprise US, UK and other Government Treasury Bills, loan stock, index linked loan stock and UK and other corporate bonds which are typically valued using quoted market prices. Certain of these investments are classified as Level 2 investments on the basis that the assets are valued at their net asset values calculated by the investment manager and liquidity is not daily. Level 3 investments As a result of the inherent limitations related to the valuations of the Level 3 investments, due to the unobservable inputs of the underlying funds, the estimated fair value may differ significantly from the values that would have been used had a market for those investments existed. The following table summarizes the changes in the UK pension plan’s Level 3 assets for the years ended December 31, 2015 and 2014 : UK Pension Plan Level 3 (millions) Balance at January 1, 2014 $ 669 Purchases, sales, issuances and settlements, net 40 Unrealized and realized gains relating to instruments still held at end of year 24 Foreign exchange (23 ) Balance at December 31, 2014 $ 710 Purchases, sales, issuances and settlements, net 14 Unrealized and realized gains relating to instruments still held at end of year (7 ) Foreign exchange (24 ) Balance at December 31, 2015 $ 693 In 2016 , Legacy Willis expects to make contributions to the UK plan of approximately $83 million and $ nil to the US plan. In addition, approximately $9 million will be paid in 2016 into the UK defined benefit plan related to employee’s salary sacrifice contributions. The following benefit payments, which reflect expected future service, as appropriate, are estimated to be paid by the UK and US defined benefit pension plans: Expected future benefit payments UK Pension Benefits US Pension Benefits (millions) 2016 83 43 2017 89 46 2018 93 48 2019 94 51 2020 97 53 2021-2025 549 289 Legacy Willis North America has a 401(k) plan covering all eligible employees of Legacy Willis North America and its subsidiaries. The plan allows participants to make pre-tax contributions which Legacy Willis, at its discretion may match. All investment assets of the plan are held in a trust account administered by independent trustees. The Legacy Willis 401(k) matching contributions for 2015 were $16 million ( 2014 : $15 million ; 2013 : $15 million ), matching contributions were increased 1 percent during 2013. Other defined benefit pension plans In addition to the Legacy Willis UK and US defined benefit pension plans, it has several smaller defined benefit pension plans in certain other countries in which it operates together with a non-qualified defined benefit pension plan in the United States and an unfunded defined benefit pension plan in the United Kingdom. For disclosure purposes these smaller additional US and UK plans are combined with its other defined benefit pension plans in the tables below. In total, a $60 million net pension benefit liability ( 2014 : $39 million ) has been recognized in respect of these other schemes. The following schedules provide information concerning Legacy Willis’ international, US non-qualified and UK unfunded defined benefit pension plans: Other defined benefit plans 2015 2014 (millions) Change in benefit obligation: Benefit obligation, beginning of year $ 210 $ 195 Service cost 4 3 Interest cost 9 7 Actuarial (gain) loss (26 ) 38 Benefits paid (12 ) (9 ) Settlement (1 ) — Transfers in (i) 248 — Foreign currency changes (30 ) (24 ) Benefit obligations, end of year 402 210 Change in plan assets: Fair value of plan assets, beginning of year 171 168 Actual return on plan assets (5 ) 25 Employer contributions 15 11 Benefits paid (12 ) (9 ) Transfers in (ii) 202 — Foreign currency changes (29 ) (24 ) Fair value of plan assets, end of year 342 171 Funded status at end of year $ (60 ) $ (39 ) Components on the Consolidated Balance Sheets: Pension benefits asset $ 6 $ — Liability for pension benefits (66 ) (39 ) _________________________________ (i) Represents the transfer in of $224 million and $24 million of benefit obligation as a result of acquiring Miller Insurance Services LLP and Gras Savoye. (ii) Represents the transfer in of $202 million of plan assets as a result of acquiring Miller Insurance Services LLP. Amounts recognized in accumulated other comprehensive loss consist of a net actuarial loss of $27 million ( 2014 : $42 million ). The accumulated benefit obligation for the Legacy Willis’ other defined benefit pension plans was $390 million ( 2014 : $203 million ). The components of the net periodic benefit cost and other amounts recognized in other comprehensive loss for the other defined benefit pension plans are as follows: Other defined benefit plans 2015 2014 2013 (millions) Components of net periodic benefit cost: Service cost $ 4 $ 3 $ 3 Interest cost 9 7 7 Expected return on plan assets (11 ) (6 ) (6 ) Amortization of unrecognized actuarial loss 1 — 1 Net periodic benefit cost 3 4 5 Other changes in plan assets and benefit obligations recognized in other comprehensive (income) loss: Amortization of unrecognized actuarial loss $ (1 ) $ — $ (1 ) Net actuarial (gain) loss (10 ) 19 (8 ) Total recognized in other comprehensive (income) loss (11 ) 19 (9 ) Total recognized in net periodic benefit cost and other comprehensive (income) loss $ (8 ) $ 23 $ (4 ) The estimated net loss for the other defined benefit pension plans that will be amortized from accumulated other comprehensive loss into net periodic benefit cost over the next fiscal year is $1 million . The following schedule provides other information concerning Legacy Willis’ other defined benefit pension plans: Other defined benefit plans 2015 2014 Weighted-average assumptions to determine benefit obligations: Discount rate 2.00% - 3.85% 2.00% - 3.60% Rate of compensation increase 2.00% - 3.50% 2.00% - 3.50% Weighted-average assumptions to determine net periodic benefit cost: Discount rate 2.00% - 3.60% 3.30% - 4.40% Expected return on plan assets 2.00% - 6.40% 2.00% - 4.66% Rate of compensation increase 2.00% - 3.50% 2.00% - 2.50% The determination of the expected long-term rate of return on the other defined benefit plan assets is dependent upon the specific circumstances of each individual plan. The assessment may include analyzing historical investment performance, investment community forecasts and current market conditions to develop expected returns for each asset class used by the plans. Legacy Willis’ other defined benefit pension plan asset allocations at December 31, 2015 based on fair values were as follows: Other defined benefit plans Asset Category 2015 2014 Equity securities 32 % 24 % Debt securities 50 % 40 % Real estate 2 % 3 % Derivatives 6 % 13 % Other 10 % 20 % Total 100 % 100 % The investment policies for the international plans vary by jurisdiction but are typically established by the local pension plan trustees, where applicable, and seek to maintain the plans’ ability to meet liabilities of the plans as they fall due and to comply with local minimum funding requirements. Fair Value Hierarchy The following tables present, at December 31, 2015 and 2014 , for each of the fair value hierarchy levels, Legacy Willis’ other defined benefit pension plan assets that are measured at fair value on a recurring basis. Other defined benefit plans December 31, 2015 Level 1 Level 2 Level 3 Total (millions) Equity securities: US equities $ 26 $ 12 $ — $ 38 UK equities 4 16 — 20 Overseas equities 22 29 — 51 Fixed income securities: Other Government bonds 56 66 — 122 Corporate bonds 4 50 — 54 Derivative instruments — 20 — 20 Real estate — — 5 5 Cash 1 3 — 4 Other investments: Other investments — — 28 28 Total $ 113 $ 196 $ 33 $ 342 Other defined benefit plans December 31, 2014 Level 1 Level 2 Level 3 Total (millions) Equity securities: US equities $ 18 $ — $ — $ 18 UK equities 4 — — 4 Overseas equities 18 — — 18 Fixed income securities: Other Government bonds 65 — — 65 Corporate bonds 4 — — 4 Derivative instruments — 23 — 23 Real estate — — 6 6 Cash 11 — — 11 Other investments: Other investments 14 — 8 22 Total $ 134 $ 23 $ 14 $ 171 Equity securities comprise: • ordinary shares which are valued using quoted market prices; and • pooled investment vehicles which are valued at their net asset values as calculated by the investment manager and typically have daily or weekly liquidity. Fixed income securities comprise overseas and UK Government bonds, index linked loan stock and UK and other corporate bonds which are typically valued using quoted market prices. Certain of these investments are classified as Level 2 investments on the basis that the assets are valued at their net asset values calculated by the investment manager and liquidity is not daily. Real estate investment comprises overseas property and infrastructure investments which are valued by fund managers taking into account cost, independent appraisals and market based comparable data. Level 3 investments, other than $23 million acquired from Miller Insurance Services LLP, did not materially change during the year ended December 31, 2015 . In 2016 , Legacy Willis expects to contribute $14 million to its other defined benefit pension plans. The following benefit payments, which reflect expected future service, as appropriate, are estimated to be paid by the other defined benefit pension plans: Expected future benefit payments Other defined benefit plans (millions) 2016 $ 10 2017 10 2018 11 2019 12 2020 13 2021-2025 75

Debt

Debt	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Debt	18. DEBT Short-term debt and current portion of long-term debt consists of the following: December 31, 2015 2014 (i) (millions) 3-year term loan facility expires 2015 $ — $ 1 1-year term loan facility matures 2016 587 — Current portion of 7-year term loan facility expires 2018 22 17 5.625% senior notes due 2015 — 148 Fair value adjustment on 5.625% senior notes due 2015 — 1 4.125% senior notes due 2016 300 — Short-term borrowing under bank overdraft arrangement 79 — $ 988 $ 167 (i) As described in Note 2, following retrospective application of ASU 2015-03, ‘Simplifying the Presentation of Debt Issuance Costs’, debt issuance costs related to a recognized debt liability are now reported in the balance sheet as a direct deduction from the face amount of that liability. 2014 balances have been reclassified accordingly. Long-term debt consists of the following: December 31, 2015 2014 (i) (millions) 7-year term loan facility expires 2018 $ 218 $ 240 Revolving $800 million credit facility 467 — 4.125% senior notes due 2016 — 299 6.200% senior notes due 2017 394 393 7.000% senior notes due 2019 186 186 5.750% senior notes due 2021 495 494 4.625% senior notes due 2023 247 247 6.125% senior notes due 2043 271 271 $ 2,278 $ 2,130 (i) As described in Note 2, following retrospective application of ASU 2015-03, ‘Simplifying the Presentation of Debt Issuance Costs’, debt issuance costs related to a recognized debt liability are now reported in the balance sheet as a direct deduction from the face amount of that liability. 2014 balances have been reclassified accordingly. Guarantees All direct obligations under the 5.625% , 6.200% and 7.000% senior notes are guaranteed by Willis Towers Watson, Willis Netherlands B.V., Willis Investment UK Holdings Limited, TA I Limited, Trinity Acquisition Limited and Willis Group Limited. All direct obligations under the 4.625% and 6.125% senior notes are guaranteed by Willis Towers Watson, Willis Netherlands Holdings B.V., Willis Investment UK Holdings Limited, TA I Limited, Willis North America Inc. and Willis Group Limited. All direct obligations under the 4.125% and 5.750% senior notes are guaranteed by Trinity Acquisition Limited, Willis Netherlands Holdings B.V., Willis Investment UK Holdings Limited, TA I Limited, Willis North America Inc. and Willis Group Limited. $800 million revolving credit facility On July 23, 2013, Legacy Willis entered into an amendment to its existing credit facilities to extend both the amount of financing and the maturity date of the facilities. As a result of this amendment, the revolving credit facility was increased from $500 million to $800 million . The maturity date on both the revolving credit facility and the $300 million term loan was extended to July 23, 2018 , from December 16, 2016 , respectively. At the amendment date, Legacy Willis owed $281 million on the term loan and there was no change to this amount as a result of the refinancing. On February 27, 2015, Trinity Acquisition Limited, a wholly-owned subsidiary of Willis Towers Watson plc, entered into an amendment to the $800 million revolving credit facility permitting Willis Securities, Inc. (‘WSI’), another wholly-owned subsidiary of Willis Towers Watson, to incur up to $400 million of indebtedness under this facility for the purpose of investing in certain underwritten securities in the ordinary course of WSI’s business. Drawings under the $800 million revolving credit facility bear interest at LIBOR plus a margin of 1.25% to 2.00% based upon the Company’s guaranteed senior unsecured long-term debt. A 1.50% margin applies while the Company’s debt rating remains BBB-/Baa3. As of December 31, 2015 , $467 million was outstanding under this revolving credit facility ( December 31, 2014 : $nil ). 7-year term loan facility The 7-year term loan facility expiring 2018 bears interest at LIBOR plus 1.50% and is repayable in quarterly installments and a final repayment of $186 million is due in the third quarter of 2018. In 2015 , Legacy Willis made $17 million of mandatory repayments against this 7-year term loan (2014: $15 million ). 1-year term loan facility On November 20, 2015, Legacy Willis entered into a 1-year term loan facility. The 1-year term loan has two tranches: one of €550 million , of which €544 million ( $592 million ) has been utilized, and the other of $400 million which was not utilized at December 31, 2015. The €550 million tranche was used to finance the acquisition of Gras Savoye and the $400 million tranche was drawn on January 4, 2016 (i.e. after the balance sheet date) and used to re-finance debt held by Legacy Towers Watson which became due on acquisition (refer to Note 31, Subsequent Events for further details). The term loan facility matures one year following the first date that either tranche of term loans is made, which will be on December 19, 2016. Advances under the credit facility bear interest at a rate equal to, for Eurocurrency Rate Loans in US dollars, LIBOR or EURIBOR, plus an applicable margin of 1.25% to 2.00%, based upon the Company’s guaranteed, senior-unsecured long term debt rating. A 1.50% margin applies while the Company’s debt rating remains BBB-/Baa3. The amount outstanding as of December 31, 2015 was $592 million and is included in the current portion of long-term debt on the consolidated balance sheets. $592 million outstanding amount is gross of $5 million debt fees related to the 1-year term loan facility. WSI revolving credit facility On March 3, 2014, WSI entered into a $300 million revolving note and cash subordination agreement available for drawing from March 3, 2014 through March 3, 2015. The aggregate unpaid principal amount of all advances is repayable on or before March 3, 2016. On April 28, 2014, WSI. entered into an amendment to the $300 million revolving note and cash subordination agreement to increase the amount of financing and to extend both the end date of the original credit period and the original repayment date. As a result of this amendment, the revolving credit facility was increased from $300 million to $400 million . The end date of the credit period was extended to April 28, 2015 from March 3, 2015 and the repayment date was extended to April 28, 2016 from March 3, 2016. On February 27, 2015, WSI entered into a second amendment to the revolving note and cash subordination agreement. This amendment included all of the following: (i) the end date of the credit period was extended to April 28, 2016 and the repayment date was extended to April 28, 2017; (ii) WSI was permitted to incur up to $400 million in indebtedness under the $800 million revolving credit facility held by Trinity Acquisition Limited, and (iii) WSI now has the ability to borrow in Euro, Japanese yen and other approved currencies subject to a reserve for foreign currency fluctuation. Proceeds under the credit facility will be used for regulatory capital purposes related to securities underwriting only, which will allow WSI to meet or exceed capital requirements of regulatory agencies, self-regulatory agencies and their clearing houses, including the Financial Industry Regulatory Authority. Advances under the credit facility bear interest at a rate equal to LIBOR plus a margin of 1.50% to 2.25%, plus 1.00%, plus 0.5% to 1.25%, in each case, based upon the Company’s guaranteed senior-unsecured long-term debt rating. A margin of 1.75% applies while the Company’s debt rating remains BBB-/Baa3. As of December 31, 2015 $nil was outstanding under this credit facility ( December 31, 2014 : $nil ). The agreements relating to Legacy Willis’ 7-year term loan facility expiring 2018, the revolving credit facility, and the 1-year term loan facility expiring 2016 contain requirements not to exceed certain levels of consolidated funded indebtedness in relation to consolidated EBITDA and to maintain a minimum level of consolidated EBITDA to consolidated cash interest expense, subject to certain adjustments. In addition, the agreements relating to Legacy Willis’ credit facilities and senior notes include, in the aggregate, covenants relating to the delivery of financial statements, reports and notices, limitations on liens, limitations on sales and other disposals of assets, limitations on indebtedness and other liabilities, limitations on sale and leaseback transactions, limitations on mergers and other fundamental changes, maintenance of property, maintenance of insurance, nature of business, compliance with applicable laws, maintenance of corporate existence and rights, payment of taxes and access to information and properties. At December 31, 2015 , Legacy Willis was in compliance with all financial covenants. Senior Notes On August 15, 2013, Legacy Willis issued $250 million of 4.625% senior notes due 2023 and $275 million of 6.125% senior notes due 2043. The effective interest rates of these senior notes are 4.696% and 6.154% , respectively, which include the impact of the discount upon issuance. On July 25, 2013, Legacy Willis commenced an offer to purchase for cash any and all of its 5.625% senior notes due 2015 and a portion of its 6.200% senior notes due 2017 and its 7.000% senior notes due 2019 for an aggregate purchase price of up to $525 million . On August 22, 2013, the proceeds from the issue of the senior notes due 2023 and 2043 were used to fund the purchase of $202 million of 5.625% senior notes due 2015, $206 million of 6.200% senior notes due 2017 and $113 million of 7.000% senior notes due 2019. Legacy Willis incurred total losses on extinguishment of debt of $60 million during the year ended December 31, 2013. This was made up of a tender premium of $65 million, the write-off of unamortized debt issuance costs of $2 million and a credit for the reduction of the fair value adjustment on 5.625% senior notes due 2015 of $7 million. Lines of credit The Company also has available $2 million ( 2014 : $3 million ) in lines of credit, of which $ 1 million was drawn as of December 31, 2015 ( 2014 : $ 1 million ). Short term borrowings under bank overdraft arrangement On December 31, 2015, Legacy Willis consolidated $79 million under a bank overdraft arrangement undertaken by Gras Savoye. This borrowing had been entered into by Gras Savoye in the ordinary course of its insurance broking operations and was repaid on January 11, 2016. Analysis of interest expense The following table shows an analysis of the interest expense for the years ended December 31: Year ended December 31, 2015 2014 2013 (millions) 5.625% senior notes due 2015 $ 5 $ 8 $ 12 4.125% senior notes due 2016 13 13 13 6.200% senior notes due 2017 25 25 33 7.000% senior notes due 2019 14 14 18 5.750% senior notes due 2021 30 30 29 4.625% senior notes due 2023 11 11 4 6.125% senior notes due 2043 16 16 6 7-year term loan facility expires 2018 5 5 6 Revolving $800 million credit facility 6 3 2 WSI revolving credit facility 2 4 — Other (i) 15 6 3 Total interest expense $ 142 $ 135 $ 126 _________________________________ (i) Other interest expense for the year ended December 31, 2015 includes an $11 million unwind of the discount on contingent and deferred consideration (2014: $3 million , 2013: $nil ).

Provisions for Liabilities

Provisions for Liabilities	12 Months Ended
	Dec. 31, 2015
Provisions for Liabilities [Abstract]
Provisions for Liabilities	19. PROVISIONS FOR LIABILITIES An analysis of movements on provisions for liabilities is as follows: Claims, lawsuits and other proceedings (i) Other provisions (ii) Total (millions) Balance at January 1, 2014 $ 164 $ 42 $ 206 Net provisions made during the year 19 5 24 Balances transferred in during the year (iii) — 5 5 Utilized in the year (31 ) (3 ) (34 ) Foreign currency translation adjustment (4 ) (3 ) (7 ) Balance at December 31, 2014 $ 148 $ 46 $ 194 Net provisions made during the year (iv) 82 3 85 Balances from acquisitions during the year 6 58 64 Utilized in the year (27 ) (15 ) (42 ) Foreign currency translation adjustment (4 ) (2 ) (6 ) Balance at December 31, 2015 $ 205 $ 90 $ 295 _________________________________ (i) The claims, lawsuits and other proceedings provision includes E&O cases which represents management’s assessment of liabilities that may arise from asserted and unasserted claims for alleged errors and omissions that arise in the ordinary course of the Group’s business. Where some of the potential liability is recoverable under the Group’s external insurance arrangements, the full assessment of the liability is included in the provision with the associated insurance recovery shown separately as an asset. (ii) The ‘Other’ category includes amounts that principally relate to post placement service provisions, property and employee-related provisions. (iii) Provisions held in the UK for dilapidation on UK properties all previously recognized within Deferred Revenue and Accrued Expenses were transferred to Provisions for Liabilities during 2014. (iv) In light of our review of facts and circumstances relating to ongoing non-ordinary course litigation arising out of Legacy Willis’ operations, particularly the Stanford Financial Group litigation matters discussed under “Legal Proceedings” in this 10-K report (which are non-ordinary course litigation matters), we added $70 million to our provisions for loss contingencies relating to the Stanford litigation. In conducting such a review, we take into account a variety of factors in accordance with applicable accounting standards. The ultimate resolution of these matters may differ from the amount provided for.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	20. COMMITMENTS AND CONTINGENCIES The Company’s contractual obligations as at December 31, 2015 are presented below: Payments due by Obligations Total 2016 2017-2018 2019-2020 After 2020 (millions) 7-year term loan facility expires 2018 $ 242 $ 23 $ 219 $ — $ — 1-year term loan facility expires 2016 592 592 — — — Interest on term loan 18 12 6 — — Revolving $800 million credit facility and commitment fees 472 2 470 — — Revolving $400 million credit facility commitment fees 1 1 — — — 4.125% senior notes due 2016 300 300 — — — 6.200% senior notes due 2017 394 — 394 — — 7.000% senior notes due 2019 187 — — 187 — 5.750% senior notes due 2021 500 — — — 500 4.625% senior notes due 2023 250 — — — 250 6.125% senior notes due 2043 275 — — — 275 Interest on senior notes 784 97 146 124 417 Total debt and related interest 4,015 1,027 1,235 311 1,442 Operating leases (i) 1,324 141 250 220 713 Pensions (ii) 273 97 88 88 — Acquisition liabilities 224 70 150 4 — Other contractual obligations (iii) 174 19 88 14 53 Total contractual obligations (iv) (v) $ 6,010 $ 1,354 $ 1,811 $ 637 $ 2,208 _________________________________ (i) Presented gross of sublease income. (ii) Excludes any potential ‘funding level’ contributions given these are dependent on future funding level assessments. (iii) Other contractual obligations include capital lease commitments, put option obligations and investment fund capital call obligations, the timing of which are included at the earliest point they may fall due. (iv) The above excludes $22 million of liabilities for unrecognized tax benefits as the Company is unable to reasonably predict the timing of settlement of these liabilities. (v) The above excludes $79 million of short-term borrowings incurred by Gras Savoye in the ordinary course of its business. These borrowings were repaid on January 11, 2016. Debt obligations and facilities The Company’s debt and related interest obligations at December 31, 2015 are shown in the above table. Mandatory repayments of debt over the next 12 months include expiration of the 1-year term loan facility expiring December, 2016, maturity of the 4.125% senior notes due March, 2016 and the scheduled repayment of the current portion of the Company’s 7-year term loan. The Company also has the right, at its option, to prepay indebtedness under the credit facility without further penalty and to redeem the senior notes by paying a ‘make-whole’ premium as provided under the applicable debt instrument. Operating leases The Company leases certain land, buildings and equipment under various operating lease arrangements. Original non-cancellable lease terms typically are between 10 and 20 years and may contain escalation clauses, along with options that permit early withdrawal. The total amount of the minimum rent is expensed on a straight-line basis over the term of the lease. As of December 31, 2015 , the aggregate future minimum rental commitments under all non-cancellable operating lease agreements are as follows: Gross rental commitments Rentals from subleases Net rental commitments (millions) 2016 $ 141 $ (19 ) $ 122 2017 127 (19 ) 108 2018 123 (14 ) 109 2019 117 (12 ) 105 2020 103 (12 ) 91 Thereafter 713 (37 ) 676 Total $ 1,324 $ (113 ) $ 1,211 The Company leases its main London building under a 25 -year operating lease, which expires in 2032 . The Company’s contractual obligations in relation to this commitment included in the table above total $562 million ( 2014 : $645 million ). Annual rentals are $34 million ( 2014 : $36 million ) per year and the Company has subleased approximately 44 percent ( 2014 : 29 percent ) of the premises under leases up to 15 years . The amounts receivable from subleases, included in the table above, total $100 million ( 2014 : $51 million ). Rent expense amounted to $142 million for the year ended December 31, 2015 ( 2014 : $134 million ; 2013 : $141 million ). The Company’s rental income from subleases was $17 million for the year ended December 31, 2015 ( 2014 : $13 million ; 2013 : $15 million ). Pensions Contractual obligations for the Company’s pension plans reflect the contributions the Company expects to make over the next five years into the Legacy Willis US, UK and Other defined benefit plans. These contributions are based on current funding positions and may increase or decrease dependent on the future performance of the plans. On December 31, 2015, the Company agreed a revised schedule of contributions towards on-going accrual of benefits and deficit funding contributions the Company will make to the UK Plan to the end of 2024. Based on this agreement, contributions in 2016 will total approximately $83 million , of which approximately $53 million relates to contributions towards funding the deficit, approximately $22 million relates to on-going contributions and approximately $8 million to the final contingent contribution following the share buybacks made in 2015. Annual deficit funding contributions will reduce to approximately $22 million for 2017 through 2020 although additional ‘funding level’ contributions may become payable based on funding level assessments made between December 31, 2017 and 2024. Such annual funding level contributions are capped at approximately $15 million . From 2021 annual deficit funding contributions may be ceased, and instead paid into escrow, if the Scheme is ahead of its funding plan. The Company has also agreed to guarantee the payments under the plan in a standard Pension Protection Fund format. An additional amount of approximately $9 million will be paid annually into the UK defined benefit plan related to employee’s salary sacrifice contributions. The total contracted contributions for all plans in 2016 are expected to be approximately $97 million , excluding approximately $9 million in respect of the salary sacrifice contributions. Guarantees Guarantees issued by certain of Willis Towers Watson’s subsidiaries with respect to the senior notes and revolving credit facilities are discussed in Note 18 — Debt. Certain of Willis Towers Watson’s subsidiaries have given the landlords of some leasehold properties occupied by the Company in the United Kingdom and the United States guarantees in respect of the performance of the lease obligations of the subsidiary holding the lease. The operating lease obligations subject to such guarantees amounted to $676 million and $756 million at December 31, 2015 and 2014 , respectively. The capital lease obligations subject to such guarantees amounted to $10 million as at December 31, 2015 ( 2014 : $11 million ). In addition, the Company has given guarantees to bankers and other third parties relating principally to letters of credit amounting to $24 million and $20 million at December 31, 2015 and 2014 , respectively. Willis Group Holdings also guarantees certain of its UK and Irish subsidiaries’ obligations to fund the UK and Irish defined benefit plans. Acquisition liabilities As outlined in Note 10 — Acquisitions, Willis Towers Watson has deferred and contingent consideration due to be paid on existing acquisitions until 2020. Most notably the acquisition of Miller Insurance Services LLP in May 2015, for which deferred and contingent consideration of $150 million is payable. Other payments include deferred and contingent consideration of $16 million in respect of the CKA Risk Solutions acquisition, Gras Savoye, with a deferred consideration of $15 million (including assumed liabilities) over 2016 and 2017; and the Charles Monat Group acquired in 2014, with a contingent consideration of $15 million payable in installments from 2016 till 2020 on the anniversaries of the acquisition. Other contractual obligations For certain subsidiaries and associates, the Company has the right to purchase shares (a call option) from co-shareholders at various dates in the future. In addition, the co-shareholders of certain subsidiaries and associates have the right to sell their shares (a put option) to the Company at various dates in the future. Generally, the exercise price of such put options and call options is formula-based (using revenues and earnings) and is designed to reflect fair value. Based on current projections of profitability and exchange rates and assuming the put options are exercised, the potential amount payable from these options is not expected to exceed $88 million ( 2014 : $72 million ). In July 2010, the Company made a capital commitment of $25 million to Trident V Parallel Fund, LP, an investment fund managed by Stone Point Capital. This replaced a capital commitment of $25 million that had been made to Trident V, LP in December 2009. As at December 31, 2015 there have been approximately $22 million of capital contributions. In May 2011, the Company made a capital commitment of $10 million to Dowling Capital Partners I, LP. As at December 31, 2015 there had been approximately $7 million of capital contributions. Other contractual obligations at December 31, 2015 , also include certain capital lease obligations totaling $59 million ( 2014 : $64 million ), primarily in respect of the Company’s Nashville property. Claims, Lawsuits and Other Proceedings In the ordinary course of business, the Company is subject to various actual and potential claims, lawsuits, and other proceedings relating principally to alleged errors and omissions in connection with the placement of insurance and reinsurance. Similar to other corporations, the Company is also subject to a variety of other claims, including those relating to the Company’s employment practices. Some of the claims, lawsuits and other proceedings seek damages in amounts which could, if assessed, be significant. Errors and omissions claims, lawsuits, and other proceedings arising in the ordinary course of business are covered in part by professional indemnity or other appropriate insurance. The terms of this insurance vary by policy year. Regarding self-insured risks, the Company has established provisions which are believed to be adequate in light of current information and legal advice, or, in certain cases, where a range of loss exists, the Company accrues the minimum amount in the range if no amount within the range is a better estimate than any other amount. The Company adjusts such provisions from time to time according to developments. These provisions have been recognized in other operating expenses to the extent that losses are deemed probable and reasonably estimable or a reasonably possible range of loss exists. Matters that are not probable or reasonably estimable have not been provided for and the Company does not believe a reasonably possible range of losses, for these matters, can be estimated. On the basis of current information, the Company does not expect that the actual claims, lawsuits and other proceedings to which the Company is subject, or potential claims, lawsuits, and other proceedings relating to matters of which it is aware, will ultimately have a material adverse effect on the Company’s financial condition, results of operations or liquidity. Nonetheless, given the large or indeterminate amounts sought in certain of these actions, and the inherent unpredictability of litigation and disputes with insurance companies, it is possible that an adverse outcome or settlement in certain matters could, from time to time, have a material adverse effect on the Company’s results of operations or cash flows in particular quarterly or annual periods. The material actual or potential claims, lawsuits, and other proceedings, relating to Legacy Willis, of which the Company is currently aware, are as follows: Stanford Financial Group Litigation The Company has been named as a defendant in 13 similar lawsuits relating to the collapse of The Stanford Financial Group (‘Stanford’), for which Willis of Colorado, Inc. acted as broker of record on certain lines of insurance. The complaints in these actions generally allege that the defendants actively and materially aided Stanford’s alleged fraud by providing Stanford with certain letters regarding coverage that they knew would be used to help retain or attract actual or prospective Stanford client investors. The complaints further allege that these letters, which contain statements about Stanford and the insurance policies that the defendants placed for Stanford, contained untruths and omitted material facts and were drafted in this manner to help Stanford promote and sell its allegedly fraudulent certificates of deposit. For a detailed description of the litigation related to Stanford see Part 1 Item 3 - ‘Legal Proceedings’ of this Form 10-K. The plantiffs in the lawsuits against the Company seek overlapping damages, representing either the entirety or a portion of the total alleged collective losses incurred by investors in Stanford certificates of deposit, notwithstanding the fact that Legacy Willis acted as broker of record for only a portion of time that Stanford issued certificates of deposit. Additional actions could be brought in the future by other investors in certificates of deposit issued by Stanford and its affiliates seeking some or all of the same alleged losses. Given the stage of the proceedings, and notwithstanding the broadest allegation of some plantiffs, the Company is currently unable to provide an estimate of the reasonably possible maximum loss or range of loss. In the fourth quarter of 2015, the Company recognised a $70 million litigation provision for loss contingencies relating to the Stanford matters based on its ongoing review of a variety of factors as required by accounting standards. The ultimate resolution of these matters may differ from the amount provided for. The Company continues to dispute the allegations and to defend itself against the lawsuits vigorously.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss, Net of Tax	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE LOSS, NET OF TAX	21. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX The components of other comprehensive income (loss) are as follows: December 31, 2015 December 31, 2014 December 31, 2013 Before tax amount Tax Net of tax amount Before tax amount Tax Net of tax amount Before tax amount Tax Net of tax amount (millions) Other comprehensive income (loss): Foreign currency translation adjustments $ (133 ) $ — $ (133 ) $ (183 ) $ — $ (183 ) $ 20 $ — $ 20 Pension funding adjustments: Foreign currency translation on pension funding adjustments 44 (11 ) 33 49 (12 ) 37 (15 ) 5 (10 ) Net actuarial (loss) gain (38 ) 6 (32 ) (274 ) 19 (255 ) 83 2 85 Prior service gain 215 (43 ) 172 — — — — — — Amortization of unrecognized actuarial loss 48 (12 ) 36 48 (8 ) 40 55 (9 ) 46 Amortization of unrecognized prior service gain (18 ) 4 (14 ) (4 ) 1 (3 ) (5 ) 1 (4 ) Curtailment (loss) gain (18 ) 3 (15 ) 2 — 2 — — — 233 (53 ) 180 (179 ) — (179 ) 118 (1 ) 117 Derivative instruments: Interest rate reclassification adjustment — — — (5 ) 1 (4 ) (5 ) 1 (4 ) (Loss) gain on forward exchange contracts (effective element) (38 ) 7 (31 ) (31 ) 6 (25 ) 10 (2 ) 8 Forward exchange contract reclassification adjustment 4 (1 ) 3 16 (3 ) 13 1 — 1 Gain on treasury lock (effective element) — — — — — — 19 (4 ) 15 Treasury lock reclassification adjustment (1 ) 1 — (1 ) — (1 ) — — — (35 ) 7 (28 ) (21 ) 4 (17 ) 25 (5 ) 20 Other comprehensive income (loss) 65 (46 ) 19 (383 ) 4 (379 ) 163 (6 ) 157 Less: Other comprehensive loss attributable to noncontrolling interests 10 — 10 6 — 6 — — — Other comprehensive income (loss) attributable to Willis Towers Watson $ 75 $ (46 ) $ 29 $ (377 ) $ 4 $ (373 ) $ 163 $ (6 ) $ 157 The components of accumulated other comprehensive loss, net of tax, are as follows: Net foreign currency translation adjustment Pension funding adjustment Net unrealized gain on derivative instruments Total (millions) Balance, December 31, 2012 $ (34 ) $ (831 ) $ 15 $ (850 ) Other comprehensive income (loss) before reclassifications 20 75 23 118 Amounts reclassified from accumulated other comprehensive income — 42 (3 ) 39 Net current year other comprehensive income (loss), net of tax and noncontrolling interests 20 117 20 157 Balance, December 31, 2013 $ (14 ) $ (714 ) $ 35 $ (693 ) Other comprehensive (loss) income before reclassifications (177 ) (216 ) (25 ) (418 ) Amounts reclassified from accumulated other comprehensive income — 37 8 45 Net current year other comprehensive income (loss), net of tax and noncontrolling interests (177 ) (179 ) (17 ) (373 ) Balance, December 31, 2014 $ (191 ) $ (893 ) $ 18 $ (1,066 ) Other comprehensive loss (income) before reclassifications (123 ) 158 (31 ) 4 Amounts reclassified from accumulated other comprehensive income — 22 3 25 Net current year other comprehensive (loss) income, net of tax and noncontrolling interests (123 ) 180 (28 ) 29 Balance, December 31, 2015 $ (314 ) $ (713 ) $ (10 ) $ (1,037 ) Amounts reclassified out of accumulated other comprehensive income into the statement of operations are as follows: Details about accumulated other comprehensive income components Amount reclassified from accumulated other comprehensive income Affected line item in the statement of operations Years ended December 31, 2015 2014 2013 (millions) Gains and losses on cash flow hedges (Note 24) Interest rate swaps $ — $ (5 ) $ (5 ) Investment income Foreign exchange contracts 4 16 1 Other income (expense), net Treasury lock (1 ) (1 ) — Interest expense 3 10 (4 ) Total before tax Tax — (2 ) 1 $ 3 $ 8 $ (3 ) Net of tax Amortization of defined benefit pension items (Note 17) Prior service gain $ (18 ) $ (4 ) $ (5 ) Salaries and benefits Net actuarial loss 48 48 55 Salaries and benefits 30 44 50 Total before tax Tax (8 ) (7 ) (8 ) $ 22 $ 37 $ 42 Net of tax Total reclassifications for the period $ 25 $ 45 $ 39

Equity and Noncontrolling Inter

Equity and Noncontrolling Interests	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
EQUITY AND NONCONTROLLING INTERESTS	22. EQUITY AND NONCONTROLLING INTEREST The effects on equity of changes in Willis Towers Watsons’ ownership interest in its subsidiaries are as follows: Years ended December 31, 2015 2014 2013 (millions) Net income attributable to Willis Towers Watson $ 373 $ 362 $ 365 Transfers from noncontrolling interest: Decrease in Willis Towers Watson’s paid-in capital for purchase of noncontrolling interest (53 ) — (4 ) Change from net income attributable to Willis Towers Watson and transfers from noncontrolling interests $ 320 $ 362 $ 361

Supplemental Disclosures of Cas

Supplemental Disclosures of Cash Flow Information	12 Months Ended
	Dec. 31, 2015
Supplemental Cash Flow Elements [Abstract]
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION	23. SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION Supplemental disclosures regarding cash flow information and non-cash flow investing and financing activities are as follows: Years Ended December 31, 2015 2014 2013 (millions) Supplemental disclosures of cash flow information: Cash payments for income taxes, net $ 91 $ 88 $ 61 Cash payments for interest 126 123 117 Supplemental disclosures of non-cash investing and financing activities: Write-off of unamortized debt issuance costs $ — $ — $ (2 ) Write-back of fair value adjustment on 5.625% senior notes due 2015 — — 7 Assets acquired under capital leases — 3 7 Deferred payments on acquisitions of subsidiaries 7 10 2 Acquisitions: Fair value of assets acquired $ 2,448 $ 296 $ 47 Less: Liabilities assumed 2,014 107 30 Cash acquired 148 57 1 Net assets acquired, net of cash acquired $ 286 $ 132 $ 16

Derivative Financial Instrument

Derivative Financial Instruments and Hedging Activities	12 Months Ended
	Dec. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES	24. DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES Fair value of derivative financial instruments In addition to the note below, see Note 25 - Fair Value Measurements for information about the fair value hierarchy of derivatives. Primary risks managed by derivative financial instruments The main risks managed by derivative financial instruments are interest rate risk and foreign currency risk. The Company’s Board of Directors reviews and approves policies for managing each of these risks as summarized below. The Company enters into derivative transactions (principally interest rate swaps and forward foreign currency contracts) in order to manage interest rate and foreign currency risks arising from the Company’s operations and its sources of finance. The Company does not hold financial or derivative instruments for trading purposes. Interest Rate Risk — Investment Income As a result of the Company’s operating activities, the Company holds Fiduciary funds. The Company earns interest on these funds, which is included in the Company’s financial statements as investment income. These funds are regulated in terms of access and the instruments in which they may be invested, most of which are short-term in maturity. During the year ended December 31, 2015 , the Company, in order to manage interest rate risk arising from these financial assets, entered into interest rate swaps to receive a fixed rate of interest and pay a variable rate of interest. The use of interest rate contracts essentially converted groups of short-term variable rate investments to fixed rates. These derivatives were designated as hedging instruments and were for a total notional amount of $300 million . Interest Rate Risk — Interest Expense The Company’s operations are financed principally by $1,906 million fixed rate senior notes maturing through 2043 (shown gross of debt issuance costs) and $240 million under a 7 -year term loan facility. The Company has access to (i) $800 million under a revolving credit facility expiring July 23, 2018, (ii) $400 million under a revolving credit facility expiring April 28, 2016 and a repayment date of April 28, 2017, which will be available for regulatory capital purposes related to securities underwriting only, and (iii) $22 million under two further revolving credit facilities, of which $20 million is also only available for specific regulatory purposes. As of December 31, 2015 $467 million (2014: $ nil ) was drawn on these facilities. Additionally, the Company has access to a 1-year term loan in two tranches of €550 million ( $598 million ) and $400 million . The €550 million tranche was used to finance the acquisition of Gras Savoye and the $400 million tranche was used to re-finance debt currently held by Legacy Towers Watson & Co which became due on acquisition. As of December 31, 2015 the equivalent of €544 million ( $592 million ) was utilized on the €550 million tranche and the $400 million tranche was not utilized. The interest rates of the fixed rate senior notes, revolving credit facilities and the term loans are detailed in Note 18 — ‘Debt’. Foreign Currency Risk The Company’s primary foreign exchange risks arise from: • changes in the exchange rate between US dollars and Pounds sterling as its London market operations earn the majority of their revenues in US dollars and incur expenses predominantly in Pounds sterling, and may also hold a significant net sterling asset or liability position on the balance sheet. In addition, the London market operations earn significant revenues in Euros and Japanese yen; and • from the translation into US dollars of the net income and net assets of its foreign subsidiaries, excluding the London market operations which are US dollar denominated. The foreign exchange risks in its London market operations are hedged to the extent that: • forecast Pound sterling expenses exceed Pound sterling revenues, the Company limits its exposure to this exchange rate risk by the use of forward contracts matched to specific, clearly identified cash outflows arising in the ordinary course of business; and • the UK operations earn significant revenues in Euros and Japanese yen, the Company limits its exposure to changes in the exchange rate between the US dollar and these currencies by the use of forward contracts matched to a percentage of forecast cash inflows in specific currencies and periods. In addition, we are also exposed to foreign exchange risk on any net sterling asset or liability position in our London market operations. • Miller Insurance Services LLP, which is a sterling functional entity, earns significant non-functional currency revenues, the Company limits its exposure to exchange rate changes by the use of forward contracts matched to a percentage of forecast cash inflows in specific currencies and periods. The fair value of foreign currency contracts is recorded in other assets and other liabilities. For contracts that qualify as accounting hedges, changes in fair value resulting from movements in the spot exchange rate are recorded as a component of other comprehensive income whilst changes resulting from a movement in the time value are recorded in interest expense. For contracts that do not qualify for hedge accounting, the total change in fair value is recorded in other income (expense), net. Amounts held in comprehensive income are reclassified into earnings when the hedged exposure affects earnings. At December 31, 2015 and 2014 , the Company’s foreign currency contracts were predominantly designated as hedging instruments, those not designated as hedging instruments include certain Miller Insurance Services LLP foreign currency contracts and those relating to short-term cash flows and hedges of certain intercompany loans. The table below summarizes by major currency the contractual amounts of the Company’s forward contracts to exchange foreign currencies for Pounds sterling in the case of US dollars and US dollars for euro and Japanese yen. The forward contracts held as of December 31, 2015 range in maturity from 2015 to 2018. Foreign currency notional amounts are reported in US dollars translated at contracted exchange rates. December 31, 2015 December 31, 2014 Sell Fair value Sell Fair Value (millions) US dollar $ 1,023 $ (55 ) $ 678 $ (20 ) Euro $ 202 $ 21 $ 186 $ 18 Japanese yen $ 51 $ 3 $ 51 $ 7 The above table includes forward contracts acquired as part of Miller Insurance Services LLP which are not designated as hedging instruments. At December 31, 2015 , such contracts had a negative fair value of $3 million . In addition to forward exchange contracts, the Company undertakes short-term foreign exchange swaps for liquidity purposes. These are not designated as hedges and do not qualify for hedge accounting. The fair values at December 31, 2015 and 2014 were immaterial. The Company also enters into foreign currency transactions in order to hedge certain intercompany loans. These derivatives were not designated as hedging instruments and were for a total notional amount of $532 million ( December 31, 2014 : $352 million ). In respect of these transactions, an immaterial amount has been recognized as an asset within other current assets and an equivalent gain has been recognized in other income (expense), net, for the period. In addition during the year ended December 31, 2014 , in order to hedge the Company’s exposure relating to the purchase price consideration for acquiring a 75.8 percent holding in Max Matthiessen AB, the Company entered into a series of forward exchange contracts. As a result of these transactions the Company recognized a $14 million expense in other income (expense), net, and an equivalent reduction to cash and cash equivalents during 2014. Derivative financial instruments The table below presents the fair value of the Company’s derivative financial instruments and their balance sheet classification at December 31: Fair value Balance sheet December 31, December 31, Derivative financial instruments designated as hedging instruments: classification 2015 2014 (millions) Assets: Forward exchange contracts Other assets $ 25 $ 26 Interest rate swaps Other assets 2 — Total derivatives designated as hedging instruments $ 27 $ 26 Liabilities: Forward exchange contracts Other liabilities $ 53 $ 21 Interest rate swaps Other liabilities 2 — Total derivatives designated as hedging instruments $ 55 $ 21 _________________________________ (i) The above table does not include the Miller Insurance LLP non-designated forward contracts which had a fair value of negative $3 million. Cash Flow Hedges The table below presents the effects of derivative financial instruments in cash flow hedging relationships on the consolidated statements of operations and the consolidated statements of equity for years ended December 31, 2015 , 2014 and 2013 : Derivatives in cash flow hedging relationships Amount of (i) on derivative (effective element) Location of gain (loss) (i) into income (effective element) Amount of (i) into Location of gain (loss) Amount of (millions) (millions) (millions) Year Ended December 31, 2015 Treasury locks — Interest expense (1 ) Interest expense — Forward exchange contracts (38 ) Other income (expense), net 4 Interest expense 1 Total $ (38 ) $ 3 $ 1 Year Ended December 31, 2014 Interest rate swaps $ — Investment income $ (5 ) Other income (expense), net $ — Treasury locks — Interest expense (1 ) Interest expense — Forward exchange contracts (31 ) Other income (expense), net 16 Interest expense (1 ) Total $ (31 ) $ 10 $ (1 ) Year Ended December 31, 2013 Interest rate swaps $ — Investment income $ (5 ) Other income (expense), net $ — Treasury locks 19 Interest expense — Interest expense 2 Forward exchange contracts 10 Other income (expense), net 1 Interest expense 1 Total $ 29 $ (4 ) $ 3 _________________________________ Amounts above shown gross of tax. (i) OCI means other comprehensive income. For interest rate swaps all components of each derivative’s gain or loss were included in the assessment of hedge effectiveness. For foreign exchange contracts, only the changes in fair value resulting from movements in the spot exchange rate are included in this assessment. In instances where the timing of expected cash flows can be matched exactly to the maturity of the foreign exchange contract, then changes in fair value attributable to movement in the forward points are also included. At December 31, 2015 the Company estimates, based on current interest and exchange rates, there will be $10 million of net derivative losses on forward exchange rates, interest rate swaps, and treasury locks reclassified from accumulated comprehensive income into earnings within the next twelve months as the forecasted transactions affect earnings. Credit Risk and Concentrations of Credit Risk Credit risk represents the loss that would be recognized at the reporting date if counterparties failed to perform as contracted and from movements in interest rates and foreign exchange rates. The Company currently does not anticipate non-performance by its counterparties. The Company generally does not require collateral or other security to support financial instruments with credit risk. Concentrations of credit risk that arise from financial instruments exist for groups of customers or counterparties when they have similar economic characteristics that would cause their ability to meet contractual obligations to be similarly affected by changes in economic or other conditions. Financial instruments on the balance sheet that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents, fiduciary funds, accounts receivable and derivatives which are recorded at fair value. The Company maintains a policy providing for the diversification of cash and cash equivalent investments and places such investments in an extensive number of financial institutions to limit the amount of credit risk exposure. These financial institutions are monitored on an ongoing basis for credit quality predominantly using information provided by credit agencies. Concentrations of credit risk with respect to receivables are limited due to the large number of clients and markets in which the Company does business, as well as the dispersion across many geographic areas. Management does not believe significant risk exists in connection with the Company’s concentrations of credit as of December 31, 2015.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	25. FAIR VALUE MEASUREMENTS The Company has categorized its assets and liabilities that are measured at fair value on a recurring and non-recurring basis into a three-level fair value hierarchy, based on the reliability of the inputs used to determine fair value as follows: • Level 1: refers to fair values determined based on quoted market prices in active markets for identical assets; • Level 2: refers to fair values estimated using observable market based inputs or unobservable inputs that are corroborated by market data; and • Level 3: includes fair values estimated using unobservable inputs that are not corroborated by market data. The following methods and assumptions were used by the Company in estimating its fair value disclosure for financial instruments: The fair values of long-term debt instruments (excluding related fair value hedges) are based on quoted market values and are classified as Level 1 measurements, with the exception of the 7-year term loan facility and drawings under our $800 million revolving credit facility where fair value is determined using observable market data for similar debt instruments of comparable maturities (Level 2 measure). Derivative financial instruments-Market values have been used to determine the fair value of interest rate swaps and forward foreign exchange contracts based on estimated amounts the Company would receive or have to pay to terminate the agreements, taking into account the current interest rate environment or current foreign currency forward rates. Such financial instruments are classified as Level 2 in the fair value hierarchy. Financial instruments measured at fair value on a recurring basis The following table presents, for each of the fair-value hierarchy levels, the Company’s assets and liabilities that are measured at fair value on a recurring basis. December 31, 2015 Quoted prices in active markets for identical assets Significant other observable inputs Significant other unobservable inputs Level 1 Level 2 Level 3 Total (millions) Assets at fair value: Derivative financial instruments — 26 — 26 Total assets $ — $ 26 $ — $ 26 Liabilities at fair value: Derivative financial instruments $ — $ 57 $ — $ 57 Total liabilities $ — $ 57 $ — $ 57 December 31, 2014 Quoted prices in active markets for identical assets Significant other observable inputs Significant other unobservable inputs Level 1 Level 2 Level 3 Total (millions) Assets at fair value: Derivative financial instruments — 26 — 26 Total assets $ — $ 26 $ — $ 26 Liabilities at fair value: Derivative financial instruments $ — $ 21 $ — $ 21 Total liabilities $ — $ 21 $ — $ 21 Fair value information about financial instruments not measured at fair value The following table discloses the Company’s financial instruments where the carrying amount and estimated fair value differ. The fair value amounts shown below are not necessarily indicative of the amounts that the Company would realize upon disposition nor do they indicate the Company’s intent or ability to dispose of the financial instrument. December 31, 2015 2014 Carrying amount Fair value Carrying amount Fair value (millions) Liabilities: Short-term debt and current portion of long-term debt $ 988 $ 998 $ 167 $ 169 Long-term debt 2,278 2,394 2,130 2,327 Financial instruments measured at fair value on a non-recurring basis The remeasurement of goodwill is classified as non-recurring level 3 fair value assessment due to the significance of unobservable inputs developed using company-specific information, see Note 12 - Goodwill.

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
SEGMENT INFORMATION	26. SEGMENT INFORMATION We are integrating Willis and Towers Watson (together, the ‘Legacy Companies’) and creating a unified platform for global growth, including to position the Company to leverage the Legacy Companies’ mutual distribution strength to enhance market penetration, expand our global footprint and create a strong platform for further innovation. The fully integrated Company will have four business segments: Corporate Risk and Broking; Exchange Solutions; Human Capital and Benefits; and Investment, Risk and Reinsurance. Due to the closing date of the Merger, Towers Watson segment results are not presented in this Form 10-K. The combined company segment information is presented to assist the reader in understanding our ongoing integrated company. Please see Item 1 — Business and Note 31 — Subsequent Events for additional information. Willis had four reportable operating segments: Willis CWR; Willis GB; Willis North America; and Willis International. Towers Watson had four reportable operating segments: Benefits; Exchange Solutions; Risk and Financial Services; and Talent and Rewards. For internal reporting and segmental reporting, the following items for which segmental management are not held accountable are excluded from segmental expenses: (i) costs of the holding company; (ii) costs of Group functions, leadership and projects; (iii) certain litigation provisions; (iv) Willis Towers Watson integration costs; (v) non-servicing elements of the defined benefit pension schemes cost (income); and (vi) corporate restructuring costs associated with the Operational Improvement Program. The accounting policies of the segments are consistent with those described in Note 2 — ‘Basis of Presentation and Significant Accounting Policies’. There are no inter-segment revenues, with segments operating on a revenue-sharing basis equivalent to that used when sharing business with other third-party brokers. Selected information regarding the Company’s segments is as follows: Commissions and fees Investment income Other income Total revenues Depreciation and amortization Operating income (loss) (millions) Year Ended December 31, 2015 Willis GB $ 637 $ 4 $ — $ 641 $ 26 $ 143 Willis CWR 811 3 1 815 33 158 Willis North America 1,298 1 6 1,305 65 187 Willis International 1,063 4 1 1,068 38 165 Total segments 3,809 12 8 3,829 162 653 Corporate and other (i) — — — — 9 (226 ) Total consolidated $ 3,809 $ 12 $ 8 $ 3,829 $ 171 $ 427 Year Ended December 31, 2014 Willis GB $ 662 $ 4 $ 3 $ 669 $ 31 $ 148 Willis CWR 749 5 12 766 12 224 Willis North America 1,318 1 4 1,323 68 232 Willis International 1,038 6 — 1,044 26 195 Total segments 3,767 16 19 3,802 137 799 Corporate and other (i) — — — — 9 (152 ) Total consolidated $ 3,767 $ 16 $ 19 $ 3,802 $ 146 $ 647 Year Ended December 31, 2013 Willis GB $ 665 $ 1 $ — $ 666 $ 31 $ 180 Willis CWR 716 5 — 721 11 221 Willis North America 1,304 2 7 1,313 76 205 Willis International 948 7 — 955 22 181 Total segments 3,633 15 7 3,655 140 787 Corporate and other (i) — — — — 9 (124 ) Total consolidated $ 3,633 $ 15 $ 7 $ 3,655 $ 149 $ 663 _________________________________ (i) See the following table for an analysis of the ‘Corporate and other’ line. Years ended December 31, 2015 2014 2013 (millions) Costs of the holding company $ (8 ) $ (13 ) $ (10 ) Costs related to Group functions, leadership and projects (167 ) (171 ) (102 ) Non-servicing elements of defined benefit pension 110 53 42 Restructuring costs relating to the Operational Improvement Program (see Note 5) (33 ) (17 ) — Merger and acquisition transaction-related costs (58 ) — — Litigation provision (70 ) — — Expense Reduction Initiative — — (46 ) Other — (4 ) (8 ) Total Corporate and Other $ (226 ) $ (152 ) $ (124 ) The following table reconciles total consolidated operating income, as disclosed in the operating segment tables above, to consolidated income before income taxes and interest in earnings of associates. Years ended December 31, 2015 2014 2013 (millions) Total consolidated operating income $ 427 $ 647 $ 663 Other income (expense), net 55 6 22 Loss on extinguishment of debt — — (60 ) Interest expense (142 ) (135 ) (126 ) Income before income taxes and interest in earnings of associates $ 340 $ 518 $ 499 The Company does not currently provide asset information by reportable segment as it does not routinely evaluate the total asset position by segment. Segment revenue by product is as follows: Years ended December 31, 2015 2014 2013 2015 2014 2013 2015 2014 2013 2015 2014 2013 2015 2014 2013 Willis GB Willis CWR Willis North America Willis International Total (millions) Commissions and fees: Retail insurance services $ 172 $ 184 $ 185 $ 92 $ 90 $ 89 $ 1,227 $ 1,244 $ 1,233 $ 1,042 $ 1,016 $ 926 $ 2,533 $ 2,534 $ 2,433 Specialty insurance services 465 478 480 719 659 627 71 74 71 21 22 22 1,276 1,233 1,200 Total commissions and fees 637 662 665 811 749 716 1,298 1,318 1,304 1,063 1,038 948 3,809 3,767 3,633 Investment income 4 4 1 3 5 5 1 1 2 4 6 7 12 16 15 Other income — 3 — 1 12 — 6 4 7 1 — — 8 19 7 Total Revenues $ 641 $ 669 $ 666 $ 815 $ 766 $ 721 $ 1,305 $ 1,323 $ 1,313 $ 1,068 $ 1,044 $ 955 $ 3,829 $ 3,802 $ 3,655 None of the Company’s customers represented more than 10 percent of the Company’s consolidated commissions and fees for the years ended December 31, 2015 , 2014 and 2013 . Information regarding the Company’s geographic locations is as follows: Years Ended December 31, 2015 2014 2013 (millions) Commissions and fees (i) UK $ 1,040 $ 1,027 $ 1,026 US 1,590 1,592 1,549 Other (ii) 1,179 1,148 1,058 Total $ 3,809 $ 3,767 $ 3,633 December 31, 2015 2014 (millions) Fixed assets UK $ 288 $ 232 US 177 193 Other (ii) 98 58 Total $ 563 $ 483 _________________________________ (i) Commissions and fees are attributed to countries based upon the location of the subsidiary generating the revenue. (ii) Other than in the United Kingdom and the United States, the Company does not conduct business in any country in which its commissions and fees and or fixed assets exceed 10 percent of consolidated commissions and fees and or fixed assets, respectively.

Subsidiary Undertakings

Subsidiary Undertakings	12 Months Ended
	Dec. 31, 2015
Investments in and Advances to Affiliates, Schedule of Investments [Abstract]
SUBSIDIARY UNDERTAKINGS	27. SUBSIDIARY UNDERTAKINGS As of December 31, 2015, Legacy Willis had investments in the following subsidiary undertakings which principally affect the net income or net assets of the Group. Subsidiary name Country of registration Class of share Percentage ownership Holding companies TAI Limited England and Wales Ordinary shares 100 % Trinity Acquisition Limited England and Wales Ordinary shares 100 % Willis Faber Limited England and Wales Ordinary shares 100 % Willis Group Limited England and Wales Ordinary shares 100 % Willis Investment UK Holdings Limited England and Wales Ordinary shares 100 % Willis Netherlands Holdings B.V. Netherlands Ordinary shares 100 % Willis Europe B.V. England and Wales Ordinary shares 100 % Willis France Holdings SAS France Ordinary shares 100 % Insurance broking companies Willis HRH, Inc. USA Common shares 100 % Willis Limited England and Wales Ordinary shares 100 % Willis North America, Inc. USA Common shares 100 % Willis Re, Inc. USA Common shares 100 %

Financial Information for Paren

Financial Information for Parent Guarantor, Other Guarantor Subsidiaries and Non-Guarantor Subsidiaries	12 Months Ended
	Dec. 31, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
FINANCIAL INFORMATION FOR PARENT GUARANTOR, OTHER GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES	28. FINANCIAL INFORMATION FOR PARENT GUARANTOR, OTHER GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES Willis North America Inc. (‘Willis North America’) had $148 million senior notes outstanding that were issued on July 1, 2005 that were subsequently repaid on July 1, 2015 and has $394 million of senior notes issued on March 28, 2007 and $187 million of senior notes issued on September 29, 2009. All direct obligations under the senior notes are jointly and severally, irrevocably and fully and unconditionally guaranteed by Willis Netherlands Holdings B.V., Willis Investment UK Holdings Limited, TA I Limited, Trinity Acquisition Limited and Willis Group Limited, collectively the ‘Other Guarantors’, and with Willis Towers Watson, the ‘Guarantor Companies’. The debt securities that were issued by Willis North America and guaranteed by the entities described above, and for which the disclosures set forth below relate and are required under applicable SEC rules, were issued under an effective registration statement. Presented below is condensed consolidating financial information for: (i) Willis Towers Watson, which is a guarantor, on a parent company only basis; (ii) the Other Guarantors, which are all 100 percent directly or indirectly owned subsidiaries of the parent and are all direct or indirect parents of the issuer; (iii) the Issuer, Willis North America; (iv) Other, which are the non-guarantor subsidiaries, on a combined basis; (v) Consolidating adjustments; and (vi) the Consolidated Company. The equity method has been used for investments in subsidiaries in the condensed consolidating balance sheets for the year ended December 31, 2015 of Willis Towers Watson, the Other Guarantors and the Issuer. The entities included in the Other Guarantors column as of December 31, 2015 are Willis Netherlands Holdings B.V., Willis Investment UK Holdings Limited, TA I Limited, Trinity Acquisition Limited and Willis Group Limited. Condensed Consolidating Statement of Operations Year Ended December 31, 2015 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ — $ 11 $ 3,798 $ — $ 3,809 Investment income — 1 — 11 — 12 Other income — — — 8 — 8 Total revenues — 1 11 3,817 — 3,829 EXPENSES Salaries and benefits (1 ) (1 ) (77 ) (2,227 ) — (2,306 ) Other operating expenses (12 ) (113 ) (1 ) (673 ) — (799 ) Depreciation expense — (6 ) (16 ) (73 ) — (95 ) Amortization of intangible assets — — — (76 ) — (76 ) Restructuring costs — (28 ) (13 ) (85 ) — (126 ) Total expenses (13 ) (148 ) (107 ) (3,134 ) — (3,402 ) OPERATING (LOSS) INCOME (13 ) (147 ) (96 ) 683 — 427 Other (expense) income, net (10 ) 42 — 23 — 55 Income from Group undertakings — 225 236 110 (571 ) — Expenses due to Group undertakings — (31 ) (189 ) (351 ) 571 — Interest expense (43 ) (39 ) (42 ) (18 ) — (142 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (66 ) 50 (91 ) 447 — 340 Income tax benefit (expense) — 29 17 (13 ) — 33 (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (66 ) 79 (74 ) 434 — 373 Interest in earnings of associates, net of tax — 9 — 2 — 11 Equity account for subsidiaries 439 347 106 — (892 ) — NET INCOME 373 435 32 436 (892 ) 384 Less: Net income attributable to noncontrolling interests — — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 373 $ 435 $ 32 $ 425 $ (892 ) $ 373 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2015 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 402 $ 462 $ 49 $ 455 $ (965 ) $ 403 Less: Comprehensive income attributable to noncontrolling interests — — — (1 ) — (1 ) Comprehensive income attributable to Willis Towers Watson $ 402 $ 462 $ 49 $ 454 $ (965 ) $ 402 Condensed Consolidating Statement of Operations Year Ended December 31, 2014 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ — $ 8 $ 3,759 $ — $ 3,767 Investment income — — — 16 — 16 Other income — — — 19 — 19 Total revenues — — 8 3,794 — 3,802 EXPENSES Salaries and benefits (1 ) — (81 ) (2,232 ) — (2,314 ) Other operating expenses (16 ) (95 ) (38 ) (510 ) — (659 ) Depreciation expense — (4 ) (17 ) (71 ) — (92 ) Amortization of intangible assets — — — (54 ) — (54 ) Restructuring costs — (11 ) (3 ) (22 ) — (36 ) Total expenses (17 ) (110 ) (139 ) (2,889 ) — (3,155 ) OPERATING (LOSS) INCOME (17 ) (110 ) (131 ) 905 — 647 Other (expense) income, net (15 ) (220 ) — 11 230 6 Income from Group undertakings — 221 313 102 (636 ) — Expenses due to Group undertakings — (33 ) (179 ) (424 ) 636 — Interest expense (43 ) (35 ) (45 ) (12 ) — (135 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (75 ) (177 ) (42 ) 582 230 518 Income tax benefit (expense) — 25 24 (208 ) — (159 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (75 ) (152 ) (18 ) 374 230 359 Interest in earnings of associates, net of tax — 10 — 4 — 14 Equity account for subsidiaries 437 570 76 — (1,083 ) — NET INCOME 362 428 58 378 (853 ) 373 Less: Net income attributable to noncontrolling interests — — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 362 $ 428 $ 58 $ 367 $ (853 ) $ 362 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2014 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive (loss) income $ (11 ) $ 69 $ (110 ) $ 49 $ (3 ) $ (6 ) Less: Comprehensive income attributable to noncontrolling interests — — — (5 ) — (5 ) Comprehensive (loss) income attributable to Willis Towers Watson $ (11 ) $ 69 $ (110 ) $ 44 $ (3 ) $ (11 ) Condensed Consolidating Statement of Operations Year Ended December 31, 2013 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ — $ 8 $ 3,625 $ — $ 3,633 Investment income — — — 15 — 15 Other income — — — 7 — 7 Total revenues — — 8 3,647 — 3,655 EXPENSES Salaries and benefits (1 ) — (103 ) (2,103 ) — (2,207 ) Other operating expenses (5 ) (69 ) (163 ) (399 ) — (636 ) Depreciation expense — (3 ) (20 ) (71 ) — (94 ) Amortization of intangible assets — — — (55 ) — (55 ) Total expenses (6 ) (72 ) (286 ) (2,628 ) — (2,992 ) OPERATING (LOSS) INCOME (6 ) (72 ) (278 ) 1,019 — 663 Other income (expense), net 5 (4 ) — 31 (10 ) 22 Income from Group undertakings — 191 364 86 (641 ) — Expenses due to Group undertakings (10 ) (34 ) (141 ) (456 ) 641 — Loss on extinguishment of debt — — (60 ) — — (60 ) Interest expense (42 ) (16 ) (63 ) (5 ) — (126 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (53 ) 65 (178 ) 675 (10 ) 499 Income tax benefit (expense) — 23 — (145 ) — (122 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (53 ) 88 (178 ) 530 (10 ) 377 Interest in earnings of associates, net of tax — 9 — (9 ) — — Equity account for subsidiaries 418 320 150 — (888 ) — NET INCOME (LOSS) 365 417 (28 ) 521 (898 ) 377 Less: Net income attributable to noncontrolling interests — — — (12 ) — (12 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 365 $ 417 $ (28 ) $ 509 $ (898 ) $ 365 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2013 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 522 $ 565 $ 74 $ 636 $ (1,263 ) $ 534 Less: Comprehensive income attributable to noncontrolling interests — — — (12 ) — (12 ) Comprehensive income attributable to Willis Group Holdings $ 522 $ 565 $ 74 $ 624 $ (1,263 ) $ 522 Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 3 $ 2 $ — $ 527 $ — $ 532 Accounts receivable, net — — 7 1,251 — 1,258 Fiduciary assets — — — 10,458 — 10,458 Other current assets 1 49 18 194 (7 ) 255 Amounts due from Group undertakings 3,423 1,684 822 1,259 (7,188 ) — Total current assets 3,427 1,735 847 13,689 (7,195 ) 12,503 NON-CURRENT ASSETS Investments in subsidiaries — 3,208 832 — (4,040 ) — Fixed assets, net — 23 35 505 — 563 Goodwill — — — 3,737 — 3,737 Other intangible assets, net — — — 1,115 — 1,115 Investments in associates — — — 13 — 13 Deferred tax assets — — — 76 — 76 Pension benefits asset — — — 623 — 623 Other non-current assets — 8 2 199 — 209 Non-current amounts due from Group undertakings — 518 785 — (1,303 ) — Total non-current assets — 3,757 1,654 6,268 (5,343 ) 6,336 TOTAL ASSETS $ 3,427 $ 5,492 $ 2,501 $ 19,957 $ (12,538 ) $ 18,839 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ — $ 10,458 $ — $ 10,458 Deferred revenue and accrued expenses 1 13 55 683 — 752 Income taxes payable — — — 52 (7 ) 45 Short-term debt and current portion of long-term debt 300 609 — 79 — 988 Other current liabilities 15 38 23 482 — 558 Amounts due to Group undertakings — 4,141 1,545 1,502 (7,188 ) — Total current liabilities 316 4,801 1,623 13,256 (7,195 ) 12,801 NON-CURRENT LIABILITIES Investments in subsidiaries 387 — — — (387 ) — Long-term debt 495 1,203 580 — — 2,278 Liabilities for pension benefits — — — 279 — 279 Deferred tax liabilities — 1 — 239 — 240 Provisions for liabilities — — — 295 — 295 Other non-current liabilities — 21 15 497 — 533 Non-current amounts due to Group undertakings — — 518 785 (1,303 ) — Total non-current liabilities 882 1,225 1,113 2,095 (1,690 ) 3,625 TOTAL LIABILITIES $ 1,198 $ 6,026 $ 2,736 $ 15,351 $ (8,885 ) $ 16,426 Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Other The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — — 53 — 53 EQUITY Total Willis Towers Watson stockholders’ equity 2,229 (534 ) (235 ) 4,422 (3,653 ) 2,229 Noncontrolling interests — — — 131 — 131 Total equity 2,229 (534 ) (235 ) 4,553 (3,653 ) 2,360 TOTAL LIABILITIES AND EQUITY $ 3,427 $ 5,492 $ 2,501 $ 19,957 $ (12,538 ) $ 18,839 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 9 $ 2 $ — $ 624 $ — $ 635 Accounts receivable, net — — 3 1,041 — 1,044 Fiduciary assets — — — 8,948 — 8,948 Other current assets — 27 8 206 (29 ) 212 Amounts due by group undertakings 3,675 923 1,057 1,114 (6,769 ) — Total current assets 3,684 952 1,068 11,933 (6,798 ) 10,839 NON-CURRENT ASSETS Investments in subsidiaries — 2,537 715 — (3,252 ) — Fixed assets, net — 20 42 421 — 483 Goodwill — — — 2,937 — 2,937 Other intangible assets, net — — — 450 — 450 Investments in associates — 147 — 22 — 169 Deferred tax assets — — — 19 — 19 Pension benefits asset — — — 314 — 314 Other non-current assets — 1 3 206 — 210 Non-current amounts due by group undertakings — 518 740 — (1,258 ) — Total non-current assets — 3,223 1,500 4,369 (4,510 ) 4,582 TOTAL ASSETS $ 3,684 $ 4,175 $ 2,568 $ 16,302 $ (11,308 ) $ 15,421 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ — $ 8,948 $ — $ 8,948 Deferred revenue and accrued expenses 1 4 30 584 — 619 Income taxes payable — — 7 55 (29 ) 33 Short-term debt and current portion of long-term debt — 17 149 1 — 167 Other current liabilities 67 11 46 320 — 444 Amounts due to group undertakings — 4,374 1,499 896 (6,769 ) — Total current liabilities 68 4,406 1,731 10,804 (6,798 ) 10,211 NON-CURRENT LIABILITIES Investments in subsidiaries 838 — — — (838 ) — Long-term debt 793 758 579 — — 2,130 Liabilities for pension benefits — — — 284 — 284 Deferred tax liabilities — — — 147 — 147 Provisions for liabilities — — — 194 — 194 Other non-current liabilities — — 17 372 — 389 Non-current amounts due to group undertakings — — 518 740 (1,258 ) — Total non-current liabilities 1,631 758 1,114 1,737 (2,096 ) 3,144 TOTAL LIABILITIES $ 1,699 $ 5,164 $ 2,845 $ 12,541 $ (8,894 ) $ 13,355 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Other The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — — 59 — 59 EQUITY Total Willis Towers Watson stockholders’ equity 1,985 (989 ) (277 ) 3,680 (2,414 ) 1,985 Noncontrolling interests — — — 22 — 22 Total equity 1,985 (989 ) (277 ) 3,702 (2,414 ) 2,007 TOTAL LIABILITIES AND EQUITY $ 3,684 $ 4,175 $ 2,568 $ 16,302 $ (11,308 ) $ 15,421 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2015 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (10 ) $ 583 $ 43 $ (223 ) $ (150 ) $ 243 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — — — 13 — 13 Additions to fixed assets — (10 ) (8 ) (128 ) — (146 ) Additions to intangibles assets — — — (12 ) — (12 ) Acquisitions of operations, net of cash acquired — — — (845 ) — (845 ) Payments to acquire other investments, net of distributions received. — — — 3 — 3 Proceeds from sale of operations, net of cash disposed — — — 44 — 44 Proceeds from intercompany investing activities 321 49 87 151 (608 ) — Repayments of intercompany investing activities (82 ) (746 ) — (181 ) 1,009 — Additional investment in subsidiaries — (598 ) — — 598 — Net cash provided by (used in) investing activities 239 (1,305 ) 79 (955 ) 999 (943 ) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from drawdown of revolving credit facility — 469 — — — 469 Debt issuance costs — (5 ) — — — (5 ) Repayments of debt — (16 ) (149 ) (1 ) — (166 ) Proceeds from issue of other debt — 592 — — — 592 Repurchase of shares (82 ) — — — — (82 ) Proceeds from issue of shares 124 — — 598 (598 ) 124 Excess tax benefits from share-based payment arrangements — — — 7 — 7 Dividends paid (277 ) — — (150 ) 150 (277 ) Acquisition of noncontrolling interests — — — (5 ) — (5 ) Dividends paid to noncontrolling interests — — — (16 ) — (16 ) Proceeds from intercompany financing activities — 154 27 828 (1,009 ) — Repayments of intercompany financing activities — (472 ) — (136 ) 608 — Net cash (used in) provided by financing activities (235 ) 722 (122 ) 1,125 (849 ) 641 DECREASE IN CASH AND CASH EQUIVALENTS (6 ) — — (53 ) — (59 ) Effect of exchange rate changes on cash and cash equivalents — — — (44 ) — (44 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 9 2 — 624 — 635 CASH AND CASH EQUIVALENTS, END OF YEAR $ 3 $ 2 $ — $ 527 $ — $ 532 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2014 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (35 ) $ 387 $ 265 $ 212 $ (352 ) $ 477 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — — 1 6 (1 ) 6 Additions to fixed assets — (9 ) (10 ) (95 ) 1 (113 ) Additions to intangible assets — — — (4 ) — (4 ) Acquisitions of operations, net of cash acquired — — — (241 ) — (241 ) Proceeds from sale of other investments, net of distributions received. — — — (10 ) — (10 ) Proceeds from sale of operations, net of cash disposed — — — 86 — 86 Proceeds from intercompany investing activities 361 — 120 435 (916 ) — Repayments of intercompany investing activities — (53 ) (131 ) (46 ) 230 — Additional investment in subsidiaries (31 ) — — — 31 — Net cash provided by (used in) investing activities 330 (62 ) (20 ) 131 (655 ) (276 ) CASH FLOWS FROM FINANCING ACTIVITIES Debt issuance costs — — — (3 ) — (3 ) Repayments of debt — (15 ) — — — (15 ) Repurchase of shares (213 ) — — — — (213 ) Proceeds from issue of shares 134 — — 31 (31 ) 134 Excess tax benefits from share-based payment arrangements — — — 5 — 5 Dividends paid (210 ) — — (352 ) 352 (210 ) Acquisition of noncontrolling interests — (4 ) — — — (4 ) Dividends paid to noncontrolling interests — — — (17 ) — (17 ) Proceeds from intercompany financing activities — 46 4 180 (230 ) — Repayments of intercompany financing activities — (353 ) (249 ) (314 ) 916 — Net cash used in financing activities (289 ) (326 ) (245 ) (470 ) 1,007 (323 ) INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 6 (1 ) — (127 ) — (122 ) Effect of exchange rate changes on cash and cash equivalents — — — (39 ) — (39 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 3 3 — 790 — 796 CASH AND CASH EQUIVALENTS, END OF YEAR $ 9 $ 2 $ — $ 624 $ — $ 635 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2013 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) NET CASH PROVIDED BY OPERATING ACTIVITIES $ 4 $ 125 $ 7 $ 662 $ (237 ) $ 561 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — — 3 9 — 12 Additions to fixed assets — (7 ) (11 ) (94 ) — (112 ) Additions to intangible assets — — — (7 ) — (7 ) Acquisitions of operations, net of cash acquired — (237 ) (230 ) (30 ) 467 (30 ) Proceeds from sale of other investments, net of distributions received. — — — (3 ) — (3 ) Proceeds from sale of operations, net of cash disposed — — 230 257 (467 ) 20 Proceeds from intercompany investing activities 383 211 36 60 (690 ) — Repayments of intercompany investing activities (347 ) (442 ) (120 ) (780 ) 1,689 — Net cash provided by (used in) investing activities 36 (475 ) (92 ) (588 ) 999 (120 ) CASH FLOWS FROM FINANCING ACTIVITIES Senior notes issued — 522 — — — 522 Debt issuance costs — (8 ) — — — (8 ) Repayments of debt — (15 ) (521 ) — — (536 ) Tender premium on extinguishment of senior notes — — (65 ) — — (65 ) Proceeds from issue of shares 155 — — — — 155 Excess tax benefits from share-based payment arrangements — — — 2 — 2 Dividends paid (193 ) — (230 ) (7 ) 237 (193 ) Acquisition of noncontrolling interests — — — (4 ) — (4 ) Dividends paid to noncontrolling interests — — — (10 ) — (10 ) Cash received on intercompany financing activities — 321 901 467 (1,689 ) — Cash paid on intercompany financing activities — (467 ) — (223 ) 690 — Net cash (used in) provided by financing activities (38 ) 353 85 225 (762 ) (137 ) INCREASE IN CASH AND CASH EQUIVALENTS 2 3 — 299 — 304 Effect of exchange rate changes on cash and cash equivalents — — — (8 ) — (8 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 1 — — 499 — 500 CASH AND CASH EQUIVALENTS, END OF YEAR $ 3 $ 3 $ — $ 790 $ — $ 796 30. FINANCIAL INFORMATION FOR ISSUER, PARENT GUARANTOR, OTHER GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES Trinity Acquisition Limited has $525 million senior notes outstanding that were issued on August 15, 2013. All direct obligations under the senior notes were jointly and severally, irrevocably and fully and unconditionally guaranteed by Willis Netherlands Holdings B.V, Willis Investment UK Holdings Limited, TA I Limited, Willis Group Limited and Willis North America, Inc, collectively the ‘Other Guarantors’, and with Willis Towers Watson, the ‘Guarantor Companies’. The guarantor structure described above differs from the guarantor structure associated with the senior notes issued by the Company and Willis North America (the ‘Willis North America Debt Securities’) in that Trinity Acquisition Limited is the issuer and not a subsidiary guarantor, and Willis North America, Inc. is a subsidiary guarantor. Presented below is condensed consolidating financial information for: (i) Willis Towers Watson, which is a guarantor, on a parent company only basis; (ii) the Other Guarantors, which are all wholly owned subsidiaries (directly or indirectly) of the parent. Willis Netherlands Holdings B.V, Willis Investment UK Holdings Limited and TA I Limited are all direct or indirect parents of the issuer and Willis Group Limited and Willis North America Inc., are direct or indirect wholly owned subsidiaries or the issuer; (iii) Trinity Acquisition Limited, which is the issuer and is a 100 percent indirectly owned subsidiary of the parent; (iv) Other, which are the non-guarantor subsidiaries, on a combined basis; (v) Consolidating adjustments; and (vi) the Consolidated Company. The equity method has been used for investments in subsidiaries in the condensed consolidating balance sheets as of December 21, 2015 of Willis Towers Watson, the Other Guarantors and the Issuer. The entities included in the Other Guarantors column as of December 31, 2015 are Willis Netherlands Holdings B.V., Willis Investment UK Holdings Limited, Willis North America Inc.,TA I Limited and Willis Group Limited. Condensed Consolidating Statement of Operations Year Ended December 31, 2015 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ 11 $ — $ 3,798 $ — $ 3,809 Investment income — 1 — 11 — 12 Other income — — — 8 — 8 Total revenues — 12 — 3,817 — 3,829 EXPENSES Salaries and benefits (1 ) (78 ) — (2,227 ) — (2,306 ) Other operating expenses (12 ) (114 ) — (673 ) — (799 ) Depreciation expense — (22 ) — (73 ) — (95 ) Amortization of intangible assets — — — (76 ) — (76 ) Restructuring costs — (41 ) — (85 ) — (126 ) Total expenses (13 ) (255 ) — (3,134 ) — (3,402 ) OPERATING (LOSS) INCOME (13 ) (243 ) — 683 — 427 Other (expense) income, net (10 ) 42 — 23 — 55 Income from Group undertakings — 374 93 110 (577 ) — Expenses due to Group undertakings — (200 ) (26 ) (351 ) 577 — Interest expense (43 ) (41 ) (40 ) (18 ) — (142 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (66 ) (68 ) 27 447 — 340 Income tax benefit (expense) — 51 (5 ) (13 ) — 33 (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (66 ) (17 ) 22 434 — 373 Interest in earnings of associates, net of tax — 9 — 2 — 11 Equity account for subsidiaries 439 443 337 — (1,219 ) — NET INCOME 373 435 359 436 (1,219 ) 384 Less: Net income attributable to noncontrolling interests — — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 373 $ 435 $ 359 $ 425 $ (1,219 ) $ 373 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2015 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 402 $ 462 $ 400 $ 455 $ (1,316 ) $ 403 Less: Comprehensive income attributable to noncontrolling interests — — — (1 ) — (1 ) Comprehensive income attributable to Willis Towers Watson $ 402 $ 462 $ 400 $ 454 $ (1,316 ) $ 402 Condensed Consolidating Statement of Operations Year Ended December 31, 2014 Willis The Other The Other Consolidating Consolidated (millions) REVENUES Commissions and fees $ — $ 8 $ — $ 3,759 $ — $ 3,767 Investment income — — — 16 — 16 Other income — — — 19 — 19 Total revenues — 8 — 3,794 — 3,802 EXPENSES Salaries and benefits (1 ) (81 ) — (2,232 ) — (2,314 ) Other operating expenses (16 ) (133 ) — (510 ) — (659 ) Depreciation expense — (21 ) — (71 ) — (92 ) Amortization of intangible assets — — — (54 ) — (54 ) Restructuring costs — (14 ) — (22 ) — (36 ) Total expenses (17 ) (249 ) — (2,889 ) — (3,155 ) OPERATING (LOSS) INCOME (17 ) (241 ) — 905 — 647 Other (expense) income, net (15 ) (220 ) — 11 230 6 Income from Group undertakings — 450 91 102 (643 ) — Expenses due to Group undertakings — (190 ) (29 ) (424 ) 643 — Interest expense (43 ) (44 ) (36 ) (12 ) — (135 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (75 ) (245 ) 26 582 230 518 Income tax benefit (expense) — 54 (5 ) (208 ) — (159 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (75 ) (191 ) 21 374 230 359 Interest in earnings of associates, net of tax — 10 — 4 — 14 Equity account for subsidiaries 437 609 314 — (1,360 ) — NET INCOME 362 428 335 378 (1,130 ) 373 Less: Net income attributable to noncontrolling interests — — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 362 $ 428 $ 335 $ 367 $ (1,130 ) $ 362 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2014 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive (loss) income $ (11 ) $ 69 $ (5 ) $ 49 $ (108 ) $ (6 ) Less: Comprehensive income attributable to noncontrolling interests — — — (5 ) — (5 ) Comprehensive (loss) income attributable to Willis Towers Watson $ (11 ) $ 69 $ (5 ) $ 44 $ (108 ) $ (11 ) Condensed Consolidating Statement of Operations Year Ended December 31, 2013 Willis The Other The Other Consolidating Consolidated (millions) REVENUES Commissions and fees $ — $ 8 $ — $ 3,625 $ — $ 3,633 Investment income — — — 15 — 15 Other income — — — 7 — 7 Total revenues — 8 — 3,647 — 3,655 EXPENSES Salaries and benefits (1 ) (103 ) — (2,103 ) — (2,207 ) Other operating expenses (5 ) (231 ) (1 ) (399 ) — (636 ) Depreciation expense — (23 ) — (71 ) — (94 ) Amortization of intangible assets — — — (55 ) — (55 ) Total expenses (6 ) (357 ) (1 ) (2,628 ) — (2,992 ) OPERATING (LOSS) INCOME (6 ) (349 ) (1 ) 1,019 — 663 Other income (expense), net 5 (4 ) — 31 (10 ) 22 Income from Group undertakings — 491 68 86 (645 ) — Expenses due to Group undertakings (10 ) (153 ) (26 ) (456 ) 645 — Loss on extinguishment of debt — (60 ) — — — (60 ) Interest expense (42 ) (61 ) (18 ) (5 ) — (126 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (53 ) (136 ) 23 675 (10 ) 499 Income tax benefit (expense) — 29 (6 ) (145 ) — (122 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (53 ) (107 ) 17 530 (10 ) 377 Interest in earnings of associates, net of tax — 9 — (9 ) — — Equity account for subsidiaries 418 515 344 — (1,277 ) — NET INCOME 365 417 361 521 (1,287 ) 377 Less: Net income attributable to noncontrolling interests — — — (12 ) — (12 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 365 $ 417 $ 361 $ 509 $ (1,287 ) $ 365 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2013 Willis The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 522 $ 565 $ 504 $ 636 $ (1,693 ) $ 534 Less: Comprehensive income attributable to noncontrolling interests — — — (12 ) — (12 ) Comprehensive income attributable to Willis Towers Watson $ 522 $ 565 $ 504 $ 624 $ (1,693 ) $ 522 Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Other The Other Consolidating Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 3 $ 2 $ — $ 527 $ — $ 532 Accounts receivable, net — 7 — 1,251 — 1,258 Fiduciary assets — — — 10,458 — 10,458 Other current assets 1 72 — 194 (12 ) 255 Amounts due from group undertakings 3,423 951 1,538 1,259 (7,171 ) — Total current assets 3,427 1,032 1,538 13,689 (7,183 ) 12,503 NON-CURRENT ASSETS Investments in subsidiaries — 4,069 3,092 — (7,161 ) — Fixed assets, net — 58 — 505 — 563 Goodwill — — — 3,737 — 3,737 Other intangible assets, net — — — 1,115 — 1,115 Investments in associates — — — 13 — 13 Deferred tax assets — — — 76 — 76 Pension benefits asset — — — 623 — 623 Other non-current assets — 9 1 199 — 209 Non-current amounts due from group undertakings — 785 518 — (1,303 ) — Total non-current assets — 4,921 3,611 6,268 (8,464 ) 6,336 TOTAL ASSETS $ 3,427 $ 5,953 $ 5,149 $ 19,957 $ (15,647 ) $ 18,839 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ — $ 10,458 $ — $ 10,458 Deferred revenue and accrued expenses 1 68 — 683 — 752 Income taxes payable — — 5 52 (12 ) 45 Short-term debt and current portion of long-term debt 300 — 609 79 — 988 Other current liabilities 15 50 11 482 — 558 Amounts due to group undertakings — 5,234 435 1,502 (7,171 ) — Total current liabilities 316 5,352 1,060 13,256 (7,183 ) 12,801 NON-CURRENT LIABILITIES Investments in subsidiaries 387 — — — (387 ) — Long-term debt 495 580 1,203 — — 2,278 Liabilities for pension benefits — — — 279 — 279 Deferred tax liabilities — 1 — 239 — 240 Provisions for liabilities — — — 295 — 295 Other non-current liabilities — 36 — 497 — 533 Non-current amounts due to group undertakings — 518 — 785 (1,303 ) — Total non-current liabilities 882 1,135 1,203 2,095 (1,690 ) 3,625 TOTAL LIABILITIES $ 1,198 $ 6,487 $ 2,263 $ 15,351 $ (8,873 ) $ 16,426 Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Other The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — — 53 — 53 EQUITY Total Willis Towers Watson stockholders’ equity 2,229 (534 ) 2,886 4,422 (6,774 ) 2,229 Noncontrolling interests — — — 131 — 131 Total equity 2,229 (534 ) 2,886 4,553 (6,774 ) 2,360 TOTAL LIABILITIES AND EQUITY $ 3,427 $ 5,953 $ 5,149 $ 19,957 $ (15,647 ) $ 18,839 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Other The Other Consolidating Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 9 $ 2 $ — $ 624 $ — $ 635 Accounts receivable, net — 3 — 1,041 — 1,044 Fiduciary assets — — — 8,948 — 8,948 Other current assets — 39 — 206 (33 ) 212 Amounts due from group undertakings 3,675 1,153 797 1,114 (6,739 ) — Total current assets 3,684 1,197 797 11,933 (6,772 ) 10,839 NON-CURRENT ASSETS Investments in subsidiaries — 3,478 2,579 — (6,057 ) — Fixed assets, net — 62 — 421 — 483 Goodwill — — — 2,937 — 2,937 Other intangible assets, net — — — 450 — 450 Investments in associates — 147 — 22 — 169 Deferred tax assets — — — 19 — 19 Pension benefits asset — — — 314 — 314 Other non-current assets — 3 1 206 — 210 Non-current amounts due from group undertakings — 740 518 — (1,258 ) — Total non-current assets — 4,430 3,098 4,369 (7,315 ) 4,582 TOTAL ASSETS $ 3,684 $ 5,627 $ 3,895 $ 16,302 $ (14,087 ) $ 15,421 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ — $ 8,948 $ — $ 8,948 Deferred revenue and accrued expenses 1 34 — 584 — 619 Income taxes payable — 6 5 55 (33 ) 33 Short-term debt and current portion of long-term debt — 149 17 1 — 167 Other current liabilities 67 46 11 320 — 444 Amounts due to group undertakings — 5,267 576 896 (6,739 ) — Total current liabilities 68 5,502 609 10,804 (6,772 ) 10,211 NON-CURRENT LIABILITIES Investments in subsidiaries 838 — — — (838 ) — Long-term debt 793 579 758 — — 2,130 Liabilities for pension benefits — — — 284 — 284 Deferred tax liabilities — — — 147 — 147 Provisions for liabilities — — — 194 — 194 Other non-current liabilities — 17 — 372 — 389 Non-current amounts due to group undertakings — 518 — 740 (1,258 ) — Total non-current liabilities 1,631 1,114 758 1,737 (2,096 ) 3,144 TOTAL LIABILITIES $ 1,699 $ 6,616 $ 1,367 $ 12,541 $ (8,868 ) $ 13,355 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Other The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — — 59 — 59 EQUITY Total Willis Towers Watson stockholders’ equity 1,985 (989 ) 2,528 3,680 (5,219 ) 1,985 Noncontrolling interests — — — 22 — 22 Total equity 1,985 (989 ) 2,528 3,702 (5,219 ) 2,007 TOTAL LIABILITIES AND EQUITY $ 3,684 $ 5,627 $ 3,895 $ 16,302 $ (14,087 ) $ 15,421 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2015 Willis The Other The Other Consolidating Consolidated (millions) NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (10 ) $ 593 $ 33 $ (223 ) $ (150 ) $ 243 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — — — 13 — 13 Additions to fixed assets — (18 ) — (128 ) — (146 ) Additions to intangible assets — — — (12 ) — (12 ) Acquisitions of operations, net of cash acquired — — — (845 ) — (845 ) Payments to acquire other investments, net of distributions received. — — — 3 — 3 Proceeds from sale of operations, net of cash disposed — — — 44 — 44 Proceeds from intercompany investing activities 321 136 — 151 (608 ) — Repayments of intercompany investing activities (82 ) — (746 ) (181 ) 1,009 — Additional investment in subsidiaries — (420 ) (178 ) — 598 — Net cash provided by (used in) investing activities 239 (302 ) (924 ) (955 ) 999 (943 ) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from draw down of revolving credit facility — — 469 — — 469 Debt issuance costs — — (5 ) — — (5 ) Repayments of debt — (149 ) (16 ) (1 ) — (166 ) Proceeds from issue of other debt — — 592 — — 592 Repurchase of shares (82 ) — — — — (82 ) Proceeds from issue of shares 124 — — 598 (598 ) 124 Excess tax benefits from share-based payment arrangement — — — 7 — 7 Dividends paid (277 ) — — (150 ) 150 (277 ) Acquisition of noncontrolling interests — — — (5 ) — (5 ) Dividends paid to noncontrolling interests — — — (16 ) — (16 ) Proceeds

Financial Information for Par36

Financial Information for Parent Issuer, Guarantor Subsidiaries and Non-Guarantor Subsidiaries	12 Months Ended
	Dec. 31, 2015
Financial Information for Parent Issuer Guarantor Subsidiaries and Non-Guarantor Subsidiaries Disclosure [Abstract]
FINANCIAL INFORMATION FOR PARENT ISSUER, GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES	29. FINANCIAL INFORMATION FOR PARENT ISSUER, GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES On March 17, 2011, the Company issued senior notes totaling $800 million in a registered public offering. These debt securities were issued by Willis Towers Watson (‘WTW Debt Securities’) and are guaranteed by certain of the Company’s subsidiaries. Therefore, the Company is providing the condensed consolidating financial information below. The following wholly owned subsidiaries (directly or indirectly) fully and unconditionally guarantee the WTW Debt Securities on a joint and several basis: Willis Netherlands Holdings B.V., Willis Investment UK Holdings Limited, TA I Limited, Trinity Acquisition Limited, Willis Group Limited and Willis North America (the ‘Guarantors’). The guarantor structure described above differs from the guarantor structure associated with the senior notes issued by Willis North America (the ‘Willis North America Debt Securities’) (and for which condensed consolidating financial information is presented in Note 28) in that Willis Towers Watson is the Parent Issuer and Willis North America is a subsidiary guarantor. Presented below is condensed consolidating financial information for: (i) Willis Towers Watson, which is the Parent Issuer; (ii) the Guarantors, which are all 100 percent directly or indirectly owned subsidiaries of the parent; (iii) Other, which are the non-guarantor subsidiaries, on a combined basis; (iv) Consolidating adjustments; and (v) the Consolidated Company. The equity method has been used for investments in subsidiaries in the condensed consolidating balance sheets for the year ended December 31, 2015 of Willis Towers Watson and the Guarantors. The entities included in the Other Guarantors column as of December 31, 2015 are Willis Netherlands Holdings B.V., Willis Investment UK Holdings Limited, TA I Limited, Trinity Acquisition Limited, Willis Group Limited and Willis North America, Inc. Condensed Consolidating Statement of Operations Year Ended December 31, 2015 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ 11 $ 3,798 $ — $ 3,809 Investment income — 1 11 — 12 Other income — — 8 — 8 Total revenues — 12 3,817 — 3,829 EXPENSES Salaries and benefits (1 ) (78 ) (2,227 ) — (2,306 ) Other operating expenses (12 ) (114 ) (673 ) — (799 ) Depreciation expense — (22 ) (73 ) — (95 ) Amortization of intangible assets — — (76 ) — (76 ) Restructuring costs — (41 ) (85 ) — (126 ) Total expenses (13 ) (255 ) (3,134 ) — (3,402 ) OPERATING (LOSS) INCOME (13 ) (243 ) 683 — 427 Other (expense) income, net (10 ) 42 23 — 55 Income from Group undertakings — 350 110 (460 ) — Expenses due to Group undertakings — (109 ) (351 ) 460 — Interest expense (43 ) (81 ) (18 ) — (142 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (66 ) (41 ) 447 — 340 Income tax benefit (expense) — 46 (13 ) — 33 (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (66 ) 5 434 — 373 Interest in earnings of associates, net of tax — 9 2 — 11 Equity account for subsidiaries 439 421 — (860 ) — NET INCOME 373 435 436 (860 ) 384 Less: Net income attributable to noncontrolling interests — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 373 $ 435 $ 425 $ (860 ) $ 373 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2015 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 402 $ 462 $ 455 $ (916 ) $ 403 Less: Comprehensive income attributable to noncontrolling interests — — (1 ) — (1 ) Comprehensive income attributable to Willis Towers Watson $ 402 $ 462 $ 454 $ (916 ) $ 402 Condensed Consolidating Statement of Operations Year Ended December 31, 2014 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ 8 $ 3,759 $ — $ 3,767 Investment income — — 16 — 16 Other income — — 19 — 19 Total revenues — 8 3,794 — 3,802 EXPENSES Salaries and benefits (1 ) (81 ) (2,232 ) — (2,314 ) Other operating expenses (16 ) (133 ) (510 ) — (659 ) Depreciation expense — (21 ) (71 ) — (92 ) Amortization of intangible assets — — (54 ) — (54 ) Restructuring costs — (14 ) (22 ) — (36 ) Total expenses (17 ) (249 ) (2,889 ) — (3,155 ) OPERATING (LOSS) INCOME (17 ) (241 ) 905 — 647 Other (expense) income, net (15 ) (220 ) 11 230 6 Income from Group undertakings — 424 102 (526 ) — Expenses due to Group undertakings — (102 ) (424 ) 526 — Interest expense (43 ) (80 ) (12 ) — (135 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (75 ) (219 ) 582 230 518 Income tax benefit (expense) — 49 (208 ) — (159 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (75 ) (170 ) 374 230 359 Interest in earnings of associates, net of tax — 10 4 — 14 Equity account for subsidiaries 437 588 — (1,025 ) — NET INCOME 362 428 378 (795 ) 373 Less: Net income attributable to noncontrolling interests — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 362 $ 428 $ 367 $ (795 ) $ 362 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2014 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) Comprehensive (loss) income $ (11 ) $ 69 $ 49 $ (113 ) $ (6 ) Less: Comprehensive income attributable to noncontrolling interests — — (5 ) — (5 ) Comprehensive (loss) income attributable to Willis Towers Watson $ (11 ) $ 69 $ 44 $ (113 ) $ (11 ) Condensed Consolidating Statement of Operations Year Ended December 31, 2013 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ 8 $ 3,625 $ — $ 3,633 Investment income — — 15 — 15 Other income — — 7 — 7 Total revenues — 8 3,647 — 3,655 EXPENSES Salaries and benefits (1 ) (103 ) (2,103 ) — (2,207 ) Other operating expenses (5 ) (232 ) (399 ) — (636 ) Depreciation expense — (23 ) (71 ) — (94 ) Amortization of intangible assets — — (55 ) — (55 ) Total expenses (6 ) (358 ) (2,628 ) — (2,992 ) OPERATING (LOSS) INCOME (6 ) (350 ) 1,019 — 663 Other income (expense), net 5 (4 ) 31 (10 ) 22 Income from Group undertakings — 466 86 (552 ) — Expenses due to Group undertakings (10 ) (86 ) (456 ) 552 — Loss on extinguishment of debt — (60 ) — — (60 ) Interest expense (42 ) (79 ) (5 ) — (126 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (53 ) (113 ) 675 (10 ) 499 Income tax benefit (expense) — 23 (145 ) — (122 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (53 ) (90 ) 530 (10 ) 377 Interest in earnings of associates, net of tax — 9 (9 ) — — Equity account for subsidiaries 418 498 — (916 ) — NET INCOME 365 417 521 (926 ) 377 Less: Net income attributable to noncontrolling interests — — (12 ) — (12 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 365 $ 417 $ 509 $ (926 ) $ 365 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2013 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 522 $ 565 $ 636 $ (1,189 ) $ 534 Less: Comprehensive income attributable to noncontrolling interests — — (12 ) — (12 ) Comprehensive income attributable to Willis Towers Watson $ 522 $ 565 $ 624 $ (1,189 ) $ 522 Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Guarantors Other Consolidating adjustments Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 3 $ 2 $ 527 $ — $ 532 Accounts receivable, net — 7 1,251 — 1,258 Fiduciary assets — — 10,458 — 10,458 Other current assets 1 67 194 (7 ) 255 Amounts due from group undertakings 3,423 1,257 1,259 (5,939 ) — Total current assets 3,427 1,333 13,689 (5,946 ) 12,503 NON-CURRENT ASSETS Investments in subsidiaries — 4,275 — (4,275 ) — Fixed assets, net — 58 505 — 563 Goodwill — — 3,737 — 3,737 Other intangible assets, net — — 1,115 — 1,115 Investments in associates — — 13 — 13 Deferred tax assets — — 76 — 76 Pension benefits asset — — 623 — 623 Other non-current assets — 10 199 — 209 Non-current amounts due from group undertakings — 785 — (785 ) — Total non-current assets — 5,128 6,268 (5,060 ) 6,336 TOTAL ASSETS $ 3,427 $ 6,461 $ 19,957 $ (11,006 ) $ 18,839 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ 10,458 $ — $ 10,458 Deferred revenue and accrued expenses 1 68 683 — 752 Income taxes payable — — 52 (7 ) 45 Short-term debt and current portion of long-term debt 300 609 79 — 988 Other current liabilities 15 61 482 — 558 Amounts due to group undertakings — 4,437 1,502 (5,939 ) — Total current liabilities 316 5,175 13,256 (5,946 ) 12,801 NON-CURRENT LIABILITIES Investments in subsidiaries 387 — — (387 ) — Long-term debt 495 1,783 — — 2,278 Liabilities for pension benefits — — 279 — 279 Deferred tax liabilities — 1 239 — 240 Provisions for liabilities — — 295 — 295 Other non-current liabilities — 36 497 — 533 Non-current amounts due to group undertakings — — 785 (785 ) — Total non-current liabilities 882 1,820 2,095 (1,172 ) 3,625 TOTAL LIABILITIES $ 1,198 $ 6,995 $ 15,351 $ (7,118 ) $ 16,426 Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — 53 — 53 EQUITY Total Willis Towers Watson stockholders’ equity 2,229 (534 ) 4,422 (3,888 ) 2,229 Noncontrolling interests — — 131 — 131 Total equity 2,229 (534 ) 4,553 (3,888 ) 2,360 TOTAL LIABILITIES AND EQUITY $ 3,427 $ 6,461 $ 19,957 $ (11,006 ) $ 18,839 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Guarantors Other Consolidating adjustments Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 9 $ 2 $ 624 $ — $ 635 Accounts receivable, net — 3 1,041 — 1,044 Fiduciary assets — — 8,948 — 8,948 Other current assets — 35 206 (29 ) 212 Amounts due from group undertakings 3,675 730 1,114 (5,519 ) — Total current assets 3,684 770 11,933 (5,548 ) 10,839 NON-CURRENT ASSETS Investments in subsidiaries — 3,529 — (3,529 ) — Fixed assets, net — 62 421 — 483 Goodwill — — 2,937 — 2,937 Other intangible assets, net — — 450 — 450 Investments in associates — 147 22 — 169 Deferred tax assets — — 19 — 19 Pension benefits asset — — 314 — 314 Other non-current assets — 4 206 — 210 Non-current amounts due from group undertakings — 740 — (740 ) — Total non-current assets — 4,482 4,369 (4,269 ) 4,582 TOTAL ASSETS $ 3,684 $ 5,252 $ 16,302 $ (9,817 ) $ 15,421 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ 8,948 $ — $ 8,948 Deferred revenue and accrued expenses 1 34 584 — 619 Income taxes payable — 7 55 (29 ) 33 Short-term debt and current portion of long-term debt — 166 1 — 167 Other current liabilities 67 57 320 — 444 Amounts due to group undertakings — 4,623 896 (5,519 ) — Total current liabilities 68 4,887 10,804 (5,548 ) 10,211 NON-CURRENT LIABILITIES Investments in subsidiaries 838 — — (838 ) — Long-term debt 793 1,337 — — 2,130 Liabilities for pension benefits — — 284 — 284 Deferred tax liabilities — — 147 — 147 Provisions for liabilities — — 194 — 194 Other non-current liabilities — 17 372 — 389 Non-current amounts due to group undertakings — — 740 (740 ) — Total non-current liabilities 1,631 1,354 1,737 (1,578 ) 3,144 TOTAL LIABILITIES $ 1,699 $ 6,241 $ 12,541 $ (7,126 ) $ 13,355 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — 59 — 59 EQUITY Total Willis Towers Watson stockholders’ equity 1,985 (989 ) 3,680 (2,691 ) 1,985 Noncontrolling interests — — 22 — 22 Total equity 1,985 (989 ) 3,702 (2,691 ) 2,007 TOTAL LIABILITIES AND EQUITY $ 3,684 $ 5,252 $ 16,302 $ (9,817 ) $ 15,421 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2015 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (10 ) $ 626 $ (223 ) $ (150 ) $ 243 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — — 13 — 13 Additions to fixed assets — (18 ) (128 ) — (146 ) Additions to intangibles assets — — (12 ) — (12 ) Acquisitions of operations, net of cash acquired — — (845 ) — (845 ) Payments to acquire other investments, net of distributions received. — — 3 — 3 Proceeds from disposal of operations, net of cash disposed — — 44 — 44 Proceeds from intercompany investing activities 321 136 151 (608 ) — Repayments of intercompany investing activities (82 ) (746 ) (181 ) 1,009 — Additional investment in subsidiaries — (598 ) — 598 — Net cash provided by (used in) investing activities 239 (1,226 ) (955 ) 999 (943 ) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from draw down of revolving credit facility — 469 — — 469 Debt issuance costs — (5 ) — — (5 ) Repayments of debt — (165 ) (1 ) — (166 ) Proceeds from issue of other debt — 592 — — 592 Repurchase of shares (82 ) — — — (82 ) Proceeds from the issue of shares 124 — 598 (598 ) 124 Excess tax benefits from share-based payment arrangements — — 7 — 7 Dividends paid (277 ) — (150 ) 150 (277 ) Acquisition of noncontrolling interests — — (5 ) — (5 ) Dividends paid to noncontrolling interests — — (16 ) — (16 ) Proceeds from intercompany financing activities — 181 828 (1,009 ) — Repayments of intercompany financing activities — (472 ) (136 ) 608 — Net cash (used in) provided by financing activities (235 ) 600 1,125 (849 ) 641 DECREASE IN CASH AND CASH EQUIVALENTS (6 ) — (53 ) — (59 ) Effect of exchange rate changes on cash and cash equivalents — — (44 ) — (44 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 9 2 624 — 635 CASH AND CASH EQUIVALENTS, END OF YEAR $ 3 $ 2 $ 527 $ — $ 532 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2014 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (35 ) $ 652 $ 212 $ (352 ) $ 477 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — 1 6 (1 ) 6 Additions to fixed assets — (19 ) (95 ) 1 (113 ) Additions to intangible assets — — (4 ) — (4 ) Acquisitions of operations, net of cash acquired — — (241 ) — (241 ) Proceeds from sale of other investments, net of distributions received. — — (10 ) — (10 ) Proceeds from sale of operations, net of cash disposed — — 86 — 86 Proceeds from intercompany investing activities 361 120 435 (916 ) — Repayments of intercompany investing activities — (180 ) (46 ) 226 — Additional investment in subsidiaries (31 ) — — 31 — Net cash provided by (used in) investing activities 330 (78 ) 131 (659 ) (276 ) CASH FLOWS FROM FINANCING ACTIVITIES Debt issuance costs — — (3 ) — (3 ) Repayments of debt — (15 ) — — (15 ) Repurchase of shares (213 ) — — — (213 ) Proceeds from the issue of shares 134 — 31 (31 ) 134 Excess tax benefits from share-based payment arrangements — — 5 — 5 Dividends paid (210 ) — (352 ) 352 (210 ) Acquisition of noncontrolling interests — (4 ) — — (4 ) Dividends paid to noncontrolling interests — — (17 ) — (17 ) Proceeds from intercompany financing activities — 46 180 (226 ) — Repayments of intercompany financing activities — (602 ) (314 ) 916 — Net cash used in financing activities (289 ) (575 ) (470 ) 1,011 (323 ) INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 6 (1 ) (127 ) — (122 ) Effect of exchange rate changes on cash and cash equivalents — — (39 ) — (39 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 3 3 790 — 796 CASH AND CASH EQUIVALENTS, END OF YEAR $ 9 $ 2 $ 624 $ — $ 635 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2013 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES $ 4 $ (98 ) $ 662 $ (7 ) $ 561 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — 3 9 — 12 Additions to fixed assets — (18 ) (94 ) — (112 ) Additions to intangible assets — — (7 ) — (7 ) Acquisitions of operations, net of cash acquired — (237 ) (30 ) 237 (30 ) Proceeds from sale of other investments, net of distributions received. — — (3 ) — (3 ) Proceeds from sale of operations, net of cash disposed — — 257 (237 ) 20 Proceeds from intercompany investing activities 383 223 60 (666 ) — Repayments of intercompany investing activities (347 ) (120 ) (780 ) 1,247 — Net cash provided by (used in) investing activities 36 (149 ) (588 ) 581 (120 ) CASH FLOWS FROM FINANCING ACTIVITIES Senior notes issued — 522 — — 522 Debt issuance costs — (8 ) — — (8 ) Repayments of debt — (536 ) — — (536 ) Tender premium on extinguishment of senior notes — (65 ) — — (65 ) Proceeds from issue of shares 155 — — — 155 Excess tax benefits from share-based payment arrangements — — 2 — 2 Dividends paid (193 ) — (7 ) 7 (193 ) Acquisition of noncontrolling interests — — (4 ) — (4 ) Dividends paid to noncontrolling interests — — (10 ) — (10 ) Proceeds from intercompany financing activities — 780 467 (1,247 ) — Repayments of intercompany financing activities — (443 ) (223 ) 666 — Net cash (used in) provided by financing activities (38 ) 250 225 (574 ) (137 ) INCREASE IN CASH AND CASH EQUIVALENTS 2 3 299 — 304 Effect of exchange rate changes on cash and cash equivalents — — (8 ) — (8 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 1 — 499 — 500 CASH AND CASH EQUIVALENTS, END OF YEAR $ 3 $ 3 $ 790 $ — $ 796

Financial Information for Issue

Financial Information for Issuer, Parent Guarantor, Other Guarantor Subsidiaries and Non-Guarantor Subsidiaries (Notes)	12 Months Ended
	Dec. 31, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	28. FINANCIAL INFORMATION FOR PARENT GUARANTOR, OTHER GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES Willis North America Inc. (‘Willis North America’) had $148 million senior notes outstanding that were issued on July 1, 2005 that were subsequently repaid on July 1, 2015 and has $394 million of senior notes issued on March 28, 2007 and $187 million of senior notes issued on September 29, 2009. All direct obligations under the senior notes are jointly and severally, irrevocably and fully and unconditionally guaranteed by Willis Netherlands Holdings B.V., Willis Investment UK Holdings Limited, TA I Limited, Trinity Acquisition Limited and Willis Group Limited, collectively the ‘Other Guarantors’, and with Willis Towers Watson, the ‘Guarantor Companies’. The debt securities that were issued by Willis North America and guaranteed by the entities described above, and for which the disclosures set forth below relate and are required under applicable SEC rules, were issued under an effective registration statement. Presented below is condensed consolidating financial information for: (i) Willis Towers Watson, which is a guarantor, on a parent company only basis; (ii) the Other Guarantors, which are all 100 percent directly or indirectly owned subsidiaries of the parent and are all direct or indirect parents of the issuer; (iii) the Issuer, Willis North America; (iv) Other, which are the non-guarantor subsidiaries, on a combined basis; (v) Consolidating adjustments; and (vi) the Consolidated Company. The equity method has been used for investments in subsidiaries in the condensed consolidating balance sheets for the year ended December 31, 2015 of Willis Towers Watson, the Other Guarantors and the Issuer. The entities included in the Other Guarantors column as of December 31, 2015 are Willis Netherlands Holdings B.V., Willis Investment UK Holdings Limited, TA I Limited, Trinity Acquisition Limited and Willis Group Limited. Condensed Consolidating Statement of Operations Year Ended December 31, 2015 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ — $ 11 $ 3,798 $ — $ 3,809 Investment income — 1 — 11 — 12 Other income — — — 8 — 8 Total revenues — 1 11 3,817 — 3,829 EXPENSES Salaries and benefits (1 ) (1 ) (77 ) (2,227 ) — (2,306 ) Other operating expenses (12 ) (113 ) (1 ) (673 ) — (799 ) Depreciation expense — (6 ) (16 ) (73 ) — (95 ) Amortization of intangible assets — — — (76 ) — (76 ) Restructuring costs — (28 ) (13 ) (85 ) — (126 ) Total expenses (13 ) (148 ) (107 ) (3,134 ) — (3,402 ) OPERATING (LOSS) INCOME (13 ) (147 ) (96 ) 683 — 427 Other (expense) income, net (10 ) 42 — 23 — 55 Income from Group undertakings — 225 236 110 (571 ) — Expenses due to Group undertakings — (31 ) (189 ) (351 ) 571 — Interest expense (43 ) (39 ) (42 ) (18 ) — (142 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (66 ) 50 (91 ) 447 — 340 Income tax benefit (expense) — 29 17 (13 ) — 33 (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (66 ) 79 (74 ) 434 — 373 Interest in earnings of associates, net of tax — 9 — 2 — 11 Equity account for subsidiaries 439 347 106 — (892 ) — NET INCOME 373 435 32 436 (892 ) 384 Less: Net income attributable to noncontrolling interests — — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 373 $ 435 $ 32 $ 425 $ (892 ) $ 373 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2015 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 402 $ 462 $ 49 $ 455 $ (965 ) $ 403 Less: Comprehensive income attributable to noncontrolling interests — — — (1 ) — (1 ) Comprehensive income attributable to Willis Towers Watson $ 402 $ 462 $ 49 $ 454 $ (965 ) $ 402 Condensed Consolidating Statement of Operations Year Ended December 31, 2014 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ — $ 8 $ 3,759 $ — $ 3,767 Investment income — — — 16 — 16 Other income — — — 19 — 19 Total revenues — — 8 3,794 — 3,802 EXPENSES Salaries and benefits (1 ) — (81 ) (2,232 ) — (2,314 ) Other operating expenses (16 ) (95 ) (38 ) (510 ) — (659 ) Depreciation expense — (4 ) (17 ) (71 ) — (92 ) Amortization of intangible assets — — — (54 ) — (54 ) Restructuring costs — (11 ) (3 ) (22 ) — (36 ) Total expenses (17 ) (110 ) (139 ) (2,889 ) — (3,155 ) OPERATING (LOSS) INCOME (17 ) (110 ) (131 ) 905 — 647 Other (expense) income, net (15 ) (220 ) — 11 230 6 Income from Group undertakings — 221 313 102 (636 ) — Expenses due to Group undertakings — (33 ) (179 ) (424 ) 636 — Interest expense (43 ) (35 ) (45 ) (12 ) — (135 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (75 ) (177 ) (42 ) 582 230 518 Income tax benefit (expense) — 25 24 (208 ) — (159 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (75 ) (152 ) (18 ) 374 230 359 Interest in earnings of associates, net of tax — 10 — 4 — 14 Equity account for subsidiaries 437 570 76 — (1,083 ) — NET INCOME 362 428 58 378 (853 ) 373 Less: Net income attributable to noncontrolling interests — — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 362 $ 428 $ 58 $ 367 $ (853 ) $ 362 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2014 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive (loss) income $ (11 ) $ 69 $ (110 ) $ 49 $ (3 ) $ (6 ) Less: Comprehensive income attributable to noncontrolling interests — — — (5 ) — (5 ) Comprehensive (loss) income attributable to Willis Towers Watson $ (11 ) $ 69 $ (110 ) $ 44 $ (3 ) $ (11 ) Condensed Consolidating Statement of Operations Year Ended December 31, 2013 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ — $ 8 $ 3,625 $ — $ 3,633 Investment income — — — 15 — 15 Other income — — — 7 — 7 Total revenues — — 8 3,647 — 3,655 EXPENSES Salaries and benefits (1 ) — (103 ) (2,103 ) — (2,207 ) Other operating expenses (5 ) (69 ) (163 ) (399 ) — (636 ) Depreciation expense — (3 ) (20 ) (71 ) — (94 ) Amortization of intangible assets — — — (55 ) — (55 ) Total expenses (6 ) (72 ) (286 ) (2,628 ) — (2,992 ) OPERATING (LOSS) INCOME (6 ) (72 ) (278 ) 1,019 — 663 Other income (expense), net 5 (4 ) — 31 (10 ) 22 Income from Group undertakings — 191 364 86 (641 ) — Expenses due to Group undertakings (10 ) (34 ) (141 ) (456 ) 641 — Loss on extinguishment of debt — — (60 ) — — (60 ) Interest expense (42 ) (16 ) (63 ) (5 ) — (126 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (53 ) 65 (178 ) 675 (10 ) 499 Income tax benefit (expense) — 23 — (145 ) — (122 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (53 ) 88 (178 ) 530 (10 ) 377 Interest in earnings of associates, net of tax — 9 — (9 ) — — Equity account for subsidiaries 418 320 150 — (888 ) — NET INCOME (LOSS) 365 417 (28 ) 521 (898 ) 377 Less: Net income attributable to noncontrolling interests — — — (12 ) — (12 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 365 $ 417 $ (28 ) $ 509 $ (898 ) $ 365 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2013 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 522 $ 565 $ 74 $ 636 $ (1,263 ) $ 534 Less: Comprehensive income attributable to noncontrolling interests — — — (12 ) — (12 ) Comprehensive income attributable to Willis Group Holdings $ 522 $ 565 $ 74 $ 624 $ (1,263 ) $ 522 Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 3 $ 2 $ — $ 527 $ — $ 532 Accounts receivable, net — — 7 1,251 — 1,258 Fiduciary assets — — — 10,458 — 10,458 Other current assets 1 49 18 194 (7 ) 255 Amounts due from Group undertakings 3,423 1,684 822 1,259 (7,188 ) — Total current assets 3,427 1,735 847 13,689 (7,195 ) 12,503 NON-CURRENT ASSETS Investments in subsidiaries — 3,208 832 — (4,040 ) — Fixed assets, net — 23 35 505 — 563 Goodwill — — — 3,737 — 3,737 Other intangible assets, net — — — 1,115 — 1,115 Investments in associates — — — 13 — 13 Deferred tax assets — — — 76 — 76 Pension benefits asset — — — 623 — 623 Other non-current assets — 8 2 199 — 209 Non-current amounts due from Group undertakings — 518 785 — (1,303 ) — Total non-current assets — 3,757 1,654 6,268 (5,343 ) 6,336 TOTAL ASSETS $ 3,427 $ 5,492 $ 2,501 $ 19,957 $ (12,538 ) $ 18,839 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ — $ 10,458 $ — $ 10,458 Deferred revenue and accrued expenses 1 13 55 683 — 752 Income taxes payable — — — 52 (7 ) 45 Short-term debt and current portion of long-term debt 300 609 — 79 — 988 Other current liabilities 15 38 23 482 — 558 Amounts due to Group undertakings — 4,141 1,545 1,502 (7,188 ) — Total current liabilities 316 4,801 1,623 13,256 (7,195 ) 12,801 NON-CURRENT LIABILITIES Investments in subsidiaries 387 — — — (387 ) — Long-term debt 495 1,203 580 — — 2,278 Liabilities for pension benefits — — — 279 — 279 Deferred tax liabilities — 1 — 239 — 240 Provisions for liabilities — — — 295 — 295 Other non-current liabilities — 21 15 497 — 533 Non-current amounts due to Group undertakings — — 518 785 (1,303 ) — Total non-current liabilities 882 1,225 1,113 2,095 (1,690 ) 3,625 TOTAL LIABILITIES $ 1,198 $ 6,026 $ 2,736 $ 15,351 $ (8,885 ) $ 16,426 Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Other The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — — 53 — 53 EQUITY Total Willis Towers Watson stockholders’ equity 2,229 (534 ) (235 ) 4,422 (3,653 ) 2,229 Noncontrolling interests — — — 131 — 131 Total equity 2,229 (534 ) (235 ) 4,553 (3,653 ) 2,360 TOTAL LIABILITIES AND EQUITY $ 3,427 $ 5,492 $ 2,501 $ 19,957 $ (12,538 ) $ 18,839 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 9 $ 2 $ — $ 624 $ — $ 635 Accounts receivable, net — — 3 1,041 — 1,044 Fiduciary assets — — — 8,948 — 8,948 Other current assets — 27 8 206 (29 ) 212 Amounts due by group undertakings 3,675 923 1,057 1,114 (6,769 ) — Total current assets 3,684 952 1,068 11,933 (6,798 ) 10,839 NON-CURRENT ASSETS Investments in subsidiaries — 2,537 715 — (3,252 ) — Fixed assets, net — 20 42 421 — 483 Goodwill — — — 2,937 — 2,937 Other intangible assets, net — — — 450 — 450 Investments in associates — 147 — 22 — 169 Deferred tax assets — — — 19 — 19 Pension benefits asset — — — 314 — 314 Other non-current assets — 1 3 206 — 210 Non-current amounts due by group undertakings — 518 740 — (1,258 ) — Total non-current assets — 3,223 1,500 4,369 (4,510 ) 4,582 TOTAL ASSETS $ 3,684 $ 4,175 $ 2,568 $ 16,302 $ (11,308 ) $ 15,421 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ — $ 8,948 $ — $ 8,948 Deferred revenue and accrued expenses 1 4 30 584 — 619 Income taxes payable — — 7 55 (29 ) 33 Short-term debt and current portion of long-term debt — 17 149 1 — 167 Other current liabilities 67 11 46 320 — 444 Amounts due to group undertakings — 4,374 1,499 896 (6,769 ) — Total current liabilities 68 4,406 1,731 10,804 (6,798 ) 10,211 NON-CURRENT LIABILITIES Investments in subsidiaries 838 — — — (838 ) — Long-term debt 793 758 579 — — 2,130 Liabilities for pension benefits — — — 284 — 284 Deferred tax liabilities — — — 147 — 147 Provisions for liabilities — — — 194 — 194 Other non-current liabilities — — 17 372 — 389 Non-current amounts due to group undertakings — — 518 740 (1,258 ) — Total non-current liabilities 1,631 758 1,114 1,737 (2,096 ) 3,144 TOTAL LIABILITIES $ 1,699 $ 5,164 $ 2,845 $ 12,541 $ (8,894 ) $ 13,355 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Other The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — — 59 — 59 EQUITY Total Willis Towers Watson stockholders’ equity 1,985 (989 ) (277 ) 3,680 (2,414 ) 1,985 Noncontrolling interests — — — 22 — 22 Total equity 1,985 (989 ) (277 ) 3,702 (2,414 ) 2,007 TOTAL LIABILITIES AND EQUITY $ 3,684 $ 4,175 $ 2,568 $ 16,302 $ (11,308 ) $ 15,421 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2015 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (10 ) $ 583 $ 43 $ (223 ) $ (150 ) $ 243 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — — — 13 — 13 Additions to fixed assets — (10 ) (8 ) (128 ) — (146 ) Additions to intangibles assets — — — (12 ) — (12 ) Acquisitions of operations, net of cash acquired — — — (845 ) — (845 ) Payments to acquire other investments, net of distributions received. — — — 3 — 3 Proceeds from sale of operations, net of cash disposed — — — 44 — 44 Proceeds from intercompany investing activities 321 49 87 151 (608 ) — Repayments of intercompany investing activities (82 ) (746 ) — (181 ) 1,009 — Additional investment in subsidiaries — (598 ) — — 598 — Net cash provided by (used in) investing activities 239 (1,305 ) 79 (955 ) 999 (943 ) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from drawdown of revolving credit facility — 469 — — — 469 Debt issuance costs — (5 ) — — — (5 ) Repayments of debt — (16 ) (149 ) (1 ) — (166 ) Proceeds from issue of other debt — 592 — — — 592 Repurchase of shares (82 ) — — — — (82 ) Proceeds from issue of shares 124 — — 598 (598 ) 124 Excess tax benefits from share-based payment arrangements — — — 7 — 7 Dividends paid (277 ) — — (150 ) 150 (277 ) Acquisition of noncontrolling interests — — — (5 ) — (5 ) Dividends paid to noncontrolling interests — — — (16 ) — (16 ) Proceeds from intercompany financing activities — 154 27 828 (1,009 ) — Repayments of intercompany financing activities — (472 ) — (136 ) 608 — Net cash (used in) provided by financing activities (235 ) 722 (122 ) 1,125 (849 ) 641 DECREASE IN CASH AND CASH EQUIVALENTS (6 ) — — (53 ) — (59 ) Effect of exchange rate changes on cash and cash equivalents — — — (44 ) — (44 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 9 2 — 624 — 635 CASH AND CASH EQUIVALENTS, END OF YEAR $ 3 $ 2 $ — $ 527 $ — $ 532 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2014 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (35 ) $ 387 $ 265 $ 212 $ (352 ) $ 477 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — — 1 6 (1 ) 6 Additions to fixed assets — (9 ) (10 ) (95 ) 1 (113 ) Additions to intangible assets — — — (4 ) — (4 ) Acquisitions of operations, net of cash acquired — — — (241 ) — (241 ) Proceeds from sale of other investments, net of distributions received. — — — (10 ) — (10 ) Proceeds from sale of operations, net of cash disposed — — — 86 — 86 Proceeds from intercompany investing activities 361 — 120 435 (916 ) — Repayments of intercompany investing activities — (53 ) (131 ) (46 ) 230 — Additional investment in subsidiaries (31 ) — — — 31 — Net cash provided by (used in) investing activities 330 (62 ) (20 ) 131 (655 ) (276 ) CASH FLOWS FROM FINANCING ACTIVITIES Debt issuance costs — — — (3 ) — (3 ) Repayments of debt — (15 ) — — — (15 ) Repurchase of shares (213 ) — — — — (213 ) Proceeds from issue of shares 134 — — 31 (31 ) 134 Excess tax benefits from share-based payment arrangements — — — 5 — 5 Dividends paid (210 ) — — (352 ) 352 (210 ) Acquisition of noncontrolling interests — (4 ) — — — (4 ) Dividends paid to noncontrolling interests — — — (17 ) — (17 ) Proceeds from intercompany financing activities — 46 4 180 (230 ) — Repayments of intercompany financing activities — (353 ) (249 ) (314 ) 916 — Net cash used in financing activities (289 ) (326 ) (245 ) (470 ) 1,007 (323 ) INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 6 (1 ) — (127 ) — (122 ) Effect of exchange rate changes on cash and cash equivalents — — — (39 ) — (39 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 3 3 — 790 — 796 CASH AND CASH EQUIVALENTS, END OF YEAR $ 9 $ 2 $ — $ 624 $ — $ 635 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2013 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) NET CASH PROVIDED BY OPERATING ACTIVITIES $ 4 $ 125 $ 7 $ 662 $ (237 ) $ 561 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — — 3 9 — 12 Additions to fixed assets — (7 ) (11 ) (94 ) — (112 ) Additions to intangible assets — — — (7 ) — (7 ) Acquisitions of operations, net of cash acquired — (237 ) (230 ) (30 ) 467 (30 ) Proceeds from sale of other investments, net of distributions received. — — — (3 ) — (3 ) Proceeds from sale of operations, net of cash disposed — — 230 257 (467 ) 20 Proceeds from intercompany investing activities 383 211 36 60 (690 ) — Repayments of intercompany investing activities (347 ) (442 ) (120 ) (780 ) 1,689 — Net cash provided by (used in) investing activities 36 (475 ) (92 ) (588 ) 999 (120 ) CASH FLOWS FROM FINANCING ACTIVITIES Senior notes issued — 522 — — — 522 Debt issuance costs — (8 ) — — — (8 ) Repayments of debt — (15 ) (521 ) — — (536 ) Tender premium on extinguishment of senior notes — — (65 ) — — (65 ) Proceeds from issue of shares 155 — — — — 155 Excess tax benefits from share-based payment arrangements — — — 2 — 2 Dividends paid (193 ) — (230 ) (7 ) 237 (193 ) Acquisition of noncontrolling interests — — — (4 ) — (4 ) Dividends paid to noncontrolling interests — — — (10 ) — (10 ) Cash received on intercompany financing activities — 321 901 467 (1,689 ) — Cash paid on intercompany financing activities — (467 ) — (223 ) 690 — Net cash (used in) provided by financing activities (38 ) 353 85 225 (762 ) (137 ) INCREASE IN CASH AND CASH EQUIVALENTS 2 3 — 299 — 304 Effect of exchange rate changes on cash and cash equivalents — — — (8 ) — (8 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 1 — — 499 — 500 CASH AND CASH EQUIVALENTS, END OF YEAR $ 3 $ 3 $ — $ 790 $ — $ 796 30. FINANCIAL INFORMATION FOR ISSUER, PARENT GUARANTOR, OTHER GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES Trinity Acquisition Limited has $525 million senior notes outstanding that were issued on August 15, 2013. All direct obligations under the senior notes were jointly and severally, irrevocably and fully and unconditionally guaranteed by Willis Netherlands Holdings B.V, Willis Investment UK Holdings Limited, TA I Limited, Willis Group Limited and Willis North America, Inc, collectively the ‘Other Guarantors’, and with Willis Towers Watson, the ‘Guarantor Companies’. The guarantor structure described above differs from the guarantor structure associated with the senior notes issued by the Company and Willis North America (the ‘Willis North America Debt Securities’) in that Trinity Acquisition Limited is the issuer and not a subsidiary guarantor, and Willis North America, Inc. is a subsidiary guarantor. Presented below is condensed consolidating financial information for: (i) Willis Towers Watson, which is a guarantor, on a parent company only basis; (ii) the Other Guarantors, which are all wholly owned subsidiaries (directly or indirectly) of the parent. Willis Netherlands Holdings B.V, Willis Investment UK Holdings Limited and TA I Limited are all direct or indirect parents of the issuer and Willis Group Limited and Willis North America Inc., are direct or indirect wholly owned subsidiaries or the issuer; (iii) Trinity Acquisition Limited, which is the issuer and is a 100 percent indirectly owned subsidiary of the parent; (iv) Other, which are the non-guarantor subsidiaries, on a combined basis; (v) Consolidating adjustments; and (vi) the Consolidated Company. The equity method has been used for investments in subsidiaries in the condensed consolidating balance sheets as of December 21, 2015 of Willis Towers Watson, the Other Guarantors and the Issuer. The entities included in the Other Guarantors column as of December 31, 2015 are Willis Netherlands Holdings B.V., Willis Investment UK Holdings Limited, Willis North America Inc.,TA I Limited and Willis Group Limited. Condensed Consolidating Statement of Operations Year Ended December 31, 2015 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ 11 $ — $ 3,798 $ — $ 3,809 Investment income — 1 — 11 — 12 Other income — — — 8 — 8 Total revenues — 12 — 3,817 — 3,829 EXPENSES Salaries and benefits (1 ) (78 ) — (2,227 ) — (2,306 ) Other operating expenses (12 ) (114 ) — (673 ) — (799 ) Depreciation expense — (22 ) — (73 ) — (95 ) Amortization of intangible assets — — — (76 ) — (76 ) Restructuring costs — (41 ) — (85 ) — (126 ) Total expenses (13 ) (255 ) — (3,134 ) — (3,402 ) OPERATING (LOSS) INCOME (13 ) (243 ) — 683 — 427 Other (expense) income, net (10 ) 42 — 23 — 55 Income from Group undertakings — 374 93 110 (577 ) — Expenses due to Group undertakings — (200 ) (26 ) (351 ) 577 — Interest expense (43 ) (41 ) (40 ) (18 ) — (142 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (66 ) (68 ) 27 447 — 340 Income tax benefit (expense) — 51 (5 ) (13 ) — 33 (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (66 ) (17 ) 22 434 — 373 Interest in earnings of associates, net of tax — 9 — 2 — 11 Equity account for subsidiaries 439 443 337 — (1,219 ) — NET INCOME 373 435 359 436 (1,219 ) 384 Less: Net income attributable to noncontrolling interests — — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 373 $ 435 $ 359 $ 425 $ (1,219 ) $ 373 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2015 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 402 $ 462 $ 400 $ 455 $ (1,316 ) $ 403 Less: Comprehensive income attributable to noncontrolling interests — — — (1 ) — (1 ) Comprehensive income attributable to Willis Towers Watson $ 402 $ 462 $ 400 $ 454 $ (1,316 ) $ 402 Condensed Consolidating Statement of Operations Year Ended December 31, 2014 Willis The Other The Other Consolidating Consolidated (millions) REVENUES Commissions and fees $ — $ 8 $ — $ 3,759 $ — $ 3,767 Investment income — — — 16 — 16 Other income — — — 19 — 19 Total revenues — 8 — 3,794 — 3,802 EXPENSES Salaries and benefits (1 ) (81 ) — (2,232 ) — (2,314 ) Other operating expenses (16 ) (133 ) — (510 ) — (659 ) Depreciation expense — (21 ) — (71 ) — (92 ) Amortization of intangible assets — — — (54 ) — (54 ) Restructuring costs — (14 ) — (22 ) — (36 ) Total expenses (17 ) (249 ) — (2,889 ) — (3,155 ) OPERATING (LOSS) INCOME (17 ) (241 ) — 905 — 647 Other (expense) income, net (15 ) (220 ) — 11 230 6 Income from Group undertakings — 450 91 102 (643 ) — Expenses due to Group undertakings — (190 ) (29 ) (424 ) 643 — Interest expense (43 ) (44 ) (36 ) (12 ) — (135 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (75 ) (245 ) 26 582 230 518 Income tax benefit (expense) — 54 (5 ) (208 ) — (159 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (75 ) (191 ) 21 374 230 359 Interest in earnings of associates, net of tax — 10 — 4 — 14 Equity account for subsidiaries 437 609 314 — (1,360 ) — NET INCOME 362 428 335 378 (1,130 ) 373 Less: Net income attributable to noncontrolling interests — — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 362 $ 428 $ 335 $ 367 $ (1,130 ) $ 362 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2014 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive (loss) income $ (11 ) $ 69 $ (5 ) $ 49 $ (108 ) $ (6 ) Less: Comprehensive income attributable to noncontrolling interests — — — (5 ) — (5 ) Comprehensive (loss) income attributable to Willis Towers Watson $ (11 ) $ 69 $ (5 ) $ 44 $ (108 ) $ (11 ) Condensed Consolidating Statement of Operations Year Ended December 31, 2013 Willis The Other The Other Consolidating Consolidated (millions) REVENUES Commissions and fees $ — $ 8 $ — $ 3,625 $ — $ 3,633 Investment income — — — 15 — 15 Other income — — — 7 — 7 Total revenues — 8 — 3,647 — 3,655 EXPENSES Salaries and benefits (1 ) (103 ) — (2,103 ) — (2,207 ) Other operating expenses (5 ) (231 ) (1 ) (399 ) — (636 ) Depreciation expense — (23 ) — (71 ) — (94 ) Amortization of intangible assets — — — (55 ) — (55 ) Total expenses (6 ) (357 ) (1 ) (2,628 ) — (2,992 ) OPERATING (LOSS) INCOME (6 ) (349 ) (1 ) 1,019 — 663 Other income (expense), net 5 (4 ) — 31 (10 ) 22 Income from Group undertakings — 491 68 86 (645 ) — Expenses due to Group undertakings (10 ) (153 ) (26 ) (456 ) 645 — Loss on extinguishment of debt — (60 ) — — — (60 ) Interest expense (42 ) (61 ) (18 ) (5 ) — (126 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (53 ) (136 ) 23 675 (10 ) 499 Income tax benefit (expense) — 29 (6 ) (145 ) — (122 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (53 ) (107 ) 17 530 (10 ) 377 Interest in earnings of associates, net of tax — 9 — (9 ) — — Equity account for subsidiaries 418 515 344 — (1,277 ) — NET INCOME 365 417 361 521 (1,287 ) 377 Less: Net income attributable to noncontrolling interests — — — (12 ) — (12 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 365 $ 417 $ 361 $ 509 $ (1,287 ) $ 365 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2013 Willis The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 522 $ 565 $ 504 $ 636 $ (1,693 ) $ 534 Less: Comprehensive income attributable to noncontrolling interests — — — (12 ) — (12 ) Comprehensive income attributable to Willis Towers Watson $ 522 $ 565 $ 504 $ 624 $ (1,693 ) $ 522 Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Other The Other Consolidating Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 3 $ 2 $ — $ 527 $ — $ 532 Accounts receivable, net — 7 — 1,251 — 1,258 Fiduciary assets — — — 10,458 — 10,458 Other current assets 1 72 — 194 (12 ) 255 Amounts due from group undertakings 3,423 951 1,538 1,259 (7,171 ) — Total current assets 3,427 1,032 1,538 13,689 (7,183 ) 12,503 NON-CURRENT ASSETS Investments in subsidiaries — 4,069 3,092 — (7,161 ) — Fixed assets, net — 58 — 505 — 563 Goodwill — — — 3,737 — 3,737 Other intangible assets, net — — — 1,115 — 1,115 Investments in associates — — — 13 — 13 Deferred tax assets — — — 76 — 76 Pension benefits asset — — — 623 — 623 Other non-current assets — 9 1 199 — 209 Non-current amounts due from group undertakings — 785 518 — (1,303 ) — Total non-current assets — 4,921 3,611 6,268 (8,464 ) 6,336 TOTAL ASSETS $ 3,427 $ 5,953 $ 5,149 $ 19,957 $ (15,647 ) $ 18,839 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ — $ 10,458 $ — $ 10,458 Deferred revenue and accrued expenses 1 68 — 683 — 752 Income taxes payable — — 5 52 (12 ) 45 Short-term debt and current portion of long-term debt 300 — 609 79 — 988 Other current liabilities 15 50 11 482 — 558 Amounts due to group undertakings — 5,234 435 1,502 (7,171 ) — Total current liabilities 316 5,352 1,060 13,256 (7,183 ) 12,801 NON-CURRENT LIABILITIES Investments in subsidiaries 387 — — — (387 ) — Long-term debt 495 580 1,203 — — 2,278 Liabilities for pension benefits — — — 279 — 279 Deferred tax liabilities — 1 — 239 — 240 Provisions for liabilities — — — 295 — 295 Other non-current liabilities — 36 — 497 — 533 Non-current amounts due to group undertakings — 518 — 785 (1,303 ) — Total non-current liabilities 882 1,135 1,203 2,095 (1,690 ) 3,625 TOTAL LIABILITIES $ 1,198 $ 6,487 $ 2,263 $ 15,351 $ (8,873 ) $ 16,426 Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Other The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — — 53 — 53 EQUITY Total Willis Towers Watson stockholders’ equity 2,229 (534 ) 2,886 4,422 (6,774 ) 2,229 Noncontrolling interests — — — 131 — 131 Total equity 2,229 (534 ) 2,886 4,553 (6,774 ) 2,360 TOTAL LIABILITIES AND EQUITY $ 3,427 $ 5,953 $ 5,149 $ 19,957 $ (15,647 ) $ 18,839 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Other The Other Consolidating Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 9 $ 2 $ — $ 624 $ — $ 635 Accounts receivable, net — 3 — 1,041 — 1,044 Fiduciary assets — — — 8,948 — 8,948 Other current assets — 39 — 206 (33 ) 212 Amounts due from group undertakings 3,675 1,153 797 1,114 (6,739 ) — Total current assets 3,684 1,197 797 11,933 (6,772 ) 10,839 NON-CURRENT ASSETS Investments in subsidiaries — 3,478 2,579 — (6,057 ) — Fixed assets, net — 62 — 421 — 483 Goodwill — — — 2,937 — 2,937 Other intangible assets, net — — — 450 — 450 Investments in associates — 147 — 22 — 169 Deferred tax assets — — — 19 — 19 Pension benefits asset — — — 314 — 314 Other non-current assets — 3 1 206 — 210 Non-current amounts due from group undertakings — 740 518 — (1,258 ) — Total non-current assets — 4,430 3,098 4,369 (7,315 ) 4,582 TOTAL ASSETS $ 3,684 $ 5,627 $ 3,895 $ 16,302 $ (14,087 ) $ 15,421 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ — $ 8,948 $ — $ 8,948 Deferred revenue and accrued expenses 1 34 — 584 — 619 Income taxes payable — 6 5 55 (33 ) 33 Short-term debt and current portion of long-term debt — 149 17 1 — 167 Other current liabilities 67 46 11 320 — 444 Amounts due to group undertakings — 5,267 576 896 (6,739 ) — Total current liabilities 68 5,502 609 10,804 (6,772 ) 10,211 NON-CURRENT LIABILITIES Investments in subsidiaries 838 — — — (838 ) — Long-term debt 793 579 758 — — 2,130 Liabilities for pension benefits — — — 284 — 284 Deferred tax liabilities — — — 147 — 147 Provisions for liabilities — — — 194 — 194 Other non-current liabilities — 17 — 372 — 389 Non-current amounts due to group undertakings — 518 — 740 (1,258 ) — Total non-current liabilities 1,631 1,114 758 1,737 (2,096 ) 3,144 TOTAL LIABILITIES $ 1,699 $ 6,616 $ 1,367 $ 12,541 $ (8,868 ) $ 13,355 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Other The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — — 59 — 59 EQUITY Total Willis Towers Watson stockholders’ equity 1,985 (989 ) 2,528 3,680 (5,219 ) 1,985 Noncontrolling interests — — — 22 — 22 Total equity 1,985 (989 ) 2,528 3,702 (5,219 ) 2,007 TOTAL LIABILITIES AND EQUITY $ 3,684 $ 5,627 $ 3,895 $ 16,302 $ (14,087 ) $ 15,421 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2015 Willis The Other The Other Consolidating Consolidated (millions) NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (10 ) $ 593 $ 33 $ (223 ) $ (150 ) $ 243 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — — — 13 — 13 Additions to fixed assets — (18 ) — (128 ) — (146 ) Additions to intangible assets — — — (12 ) — (12 ) Acquisitions of operations, net of cash acquired — — — (845 ) — (845 ) Payments to acquire other investments, net of distributions received. — — — 3 — 3 Proceeds from sale of operations, net of cash disposed — — — 44 — 44 Proceeds from intercompany investing activities 321 136 — 151 (608 ) — Repayments of intercompany investing activities (82 ) — (746 ) (181 ) 1,009 — Additional investment in subsidiaries — (420 ) (178 ) — 598 — Net cash provided by (used in) investing activities 239 (302 ) (924 ) (955 ) 999 (943 ) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from draw down of revolving credit facility — — 469 — — 469 Debt issuance costs — — (5 ) — — (5 ) Repayments of debt — (149 ) (16 ) (1 ) — (166 ) Proceeds from issue of other debt — — 592 — — 592 Repurchase of shares (82 ) — — — — (82 ) Proceeds from issue of shares 124 — — 598 (598 ) 124 Excess tax benefits from share-based payment arrangement — — — 7 — 7 Dividends paid (277 ) — — (150 ) 150 (277 ) Acquisition of noncontrolling interests — — — (5 ) — (5 ) Dividends paid to noncontrolling interests — — — (16 ) — (16 ) Proceeds

Subsequent Events Subsequent Ev

Subsequent Events Subsequent Events	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
Subsequent Events [Text Block]	31. SUBSEQUENT EVENTS Merger with Towers Watson & Co. On January 4, 2016, pursuant to the Agreement and Plan of Merger, dated June 29, 2015, as amended on November 19, 2015, between Willis, Towers Watson, and Citadel Merger Sub, Inc., a wholly-owned subsidiary of Willis formed for the purpose of facilitating this transaction (‘Merger Sub’), Merger Sub merged with and into Towers Watson, with Towers Watson continuing as the surviving corporation and a wholly-owned subsidiary of Willis. Towers Watson & Co. is a leading global professional services firm operating throughout the world, dating back more than 100 years. The Merger will allow the combined firm to go to market with complementary strategic product and services offerings. At the effective time of the Merger (the ‘Effective Time’), each issued and outstanding share of Towers Watson common stock (the ‘Towers Watson shares’), was converted into the right to receive 2.6490 validly issued, fully paid and nonassessable ordinary shares of Willis (the ‘Willis ordinary shares’), $0.000304635 nominal value per share, other than any Towers Watson shares owned by Towers Watson, Willis or Merger Sub at the Effective Time and the Towers Watson shares held by stockholders who are entitled to and who properly exercised dissenter’s rights under Delaware law. Immediately following the Merger, Willis effected (i) a consolidation (i.e., a reverse stock split under Irish law) of Willis ordinary shares whereby every 2.6490 Willis ordinary shares were consolidated into one Willis ordinary share $0.000304635 nominal value per share and (ii) an amendment to its Constitution and other organizational documents to change its name from Willis Group Holdings Public Limited Company to Willis Towers Watson Public Limited Company. On December 29, 2015, the third business day immediately prior to the closing date, Towers Watson declared and paid the Towers Watson pre-merger special dividend, in an amount of $10.00 per share of Towers Watson common stock, approximately $694 million in the aggregate based on approximately 69 million Towers Watson shares issued and outstanding at December 29, 2015. On December 30, 2015, all Towers Watson treasury stock was canceled. The Merger was accounted for using the acquisition method of accounting with Willis considered the accounting acquirer of Towers Watson. The tables below presents the preliminary calculation of aggregate Merger Consideration . January 4, 2016 Number of shares of Towers Watson common stock outstanding as of January 4, 2016 69 million Exchange ratio 2.6490 Number of Willis Group Holdings shares issued (prior to reverse stock split) 184 million Willis Group Holdings price per share on January 4, 2016 $ 47.18 Fair value (millions) of 184 million Willis ordinary shares $ 8,686 Value of equity awards assumed 37 Preliminary estimated aggregate Merger Consideration $ 8,723 ______________________________ A summary of the preliminary fair values of the identifiable assets acquired, and liabilities assumed, of Towers Watson at January 4, 2016 are summarized in the following table. January 4, 2016 (millions) Cash and cash equivalents $ 476 Accounts receivable, net 825 Other current assets 124 Fixed assets, net 242 Goodwill 6,546 Other intangible assets (i) 4,110 Other non-current assets 208 Deferred tax liabilities (1,016 ) Pension and other post-retirement liabilities (941 ) Other current liabilities (751 ) Other non-current liabilities (360 ) Long term debt, including current portion (ii) (740 ) Allocated Aggregate Merger Consideration $ 8,723 ______________________________ i. Represents identified finite-lived intangible assets; primarily relates to customer relationships and core/developed technology and other marketing related intangibles. ii. Represents both debt due upon change of control of $400 million borrowed under Towers Watson’s term loan ( $188 million ) and revolving credit facility ( $212 million ) and an additional draw down under a new term loan of $340 million . The $400 million debt was repaid by Willis borrowings under the 1-year term loan facility on January 4, 2016. The $340 million new term loan partially funded the $694 million Towers Watson pre-merger special dividend. Upon completion of the fair value assessment following the Merger, the Company anticipates the ultimate fair values of the net assets acquired will differ from the preliminary assessment outlined above. Generally, changes to the initial estimates of the fair value of assets and liabilities will be recorded as adjustments to those assets and liabilities and residual amounts will be allocated to goodwill. Goodwill is calculated as the difference between the acquisition date fair value of the net assets acquired, and represents the value of the Legacy Towers Watson assembled workforce and the future economic benefits that we expect to achieve as a result of the Merger. The following unaudited pro forma financial information is intended to reflect the impact of the Merger on Willis’ consolidated financial statements as if the Merger had taken place on January 1, 2014 and presents the results of operations of Willis based on the historical financial statements of Willis and Towers Watson after giving effect to the Merger and pro forma adjustments. Pro forma adjustments are included only to the extent they are (i) directly attributable to the Merger, (ii) factually supportable and (iii) with respect to the statement of income, expected to have a continuing impact on the combined results. The accompanying unaudited pro forma financial information is presented for illustrative purposes only and has not been adjusted to give effect to certain expected financial benefits of the Merger, such as revenue synergies, tax savings and cost synergies, or the anticipated costs to achieve these benefits, including the cost of integration activities. The unaudited pro forma results are not indicative of what would have occurred had the Merger taken place on the indicated date. Twelve Months Ended December 31, 2015 2014 (millions) Total revenues $ 7,486 $ 7,303 Net income attributable to Willis Towers Watson $ 633 $ 434 The above pro forma financial information does not reflect the impact of the Gras Savoye acquisition, which was completed on December 29, 2015 because the effects were not material to Willis’ consolidated financial statements had the Gras Savoye transaction, in addition to the Merger, completed on January 1, 2014. Including Gras Savoye in the above financial information would result in total revenues being higher by $435 million (2014: $506 million ) and net income being lower by $2 million (2014: lower by $23 million ).

Quarterly Financial Data (Unaud

Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY FINANCIAL DATA (UNAUDITED)	32. QUARTERLY FINANCIAL DATA (UNAUDITED) Quarterly financial data for 2015 and 2014 were as follows: Three Months Ended March 31, June 30, September 30, December 31, (millions, except per share data) 2015 Total revenues $ 1,087 $ 922 $ 846 $ 974 Total expenses (794 ) (817 ) (819 ) (972 ) Net income (loss) 214 72 116 (18 ) Net income (loss) attributable to Willis Towers Watson 210 70 117 (24 ) Earnings per share — Basic $ 3.09 $ 1.03 $ 1.72 $ (0.35 ) — Diluted $ 3.04 $ 1.01 $ 1.70 $ (0.35 ) 2014 Total revenues $ 1,097 $ 935 $ 812 $ 958 Total expenses (771 ) (787 ) (778 ) (819 ) Net income (loss) 250 48 (8 ) 83 Net income (loss) attributable to Willis Towers Watson 246 47 (7 ) 76 Earnings per share — Basic $ 3.62 $ 0.69 $ (0.10 ) $ 1.13 — Diluted $ 3.57 $ 0.68 $ (0.10 ) $ 1.12

Basis of Presentation and Sig40

Basis of Presentation and Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Recent Accounting Pronouncements	Recent Accounting Pronouncements to be Adopted in Future Periods In May 2014, the Financial Accounting Standards Board (‘FASB’) issued Accounting Standard Update (‘ASU’) No. 2014-09, ‘Revenue From Contracts With Customers’. The new standard supersedes most current revenue recognition guidance and eliminates industry-specific guidance. The ASU is based on the principle that an entity should recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The ASU also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to fulfill a contract. The ASU was originally scheduled to become effective for the Company at the beginning of its 2017 fiscal year; early adoption was not initially permitted. However, in August 2015, the FASB issued ASU No. 2015-14 ‘Revenue from Contracts from Customers: Deferral of the Effective Date’ deferring the effective date but permitting early adoption at the original effective date. Consequently, the guidance will now become mandatorily effective for the Company at the beginning of its 2018 fiscal year. Entities have the option of using either a full retrospective or a modified retrospective approach for the adoption of the new standard. The Company is currently assessing the impact that this standard will have on its consolidated financial statements. In June 2014, the FASB issued ASU No. 2014-12, ‘Stock Compensation’, which sets out the guidance where share-based payment awards granted to employees required specific performance targets to be achieved in order for employees to become eligible to vest in the awards and such performance targets could be achieved after an employee completes the requisite service period. The amendment in this update requires a performance target that affects vesting and that could be achieved after the requisite service period to be treated as a performance condition. The guidance is applicable to the Company for interim and annual reporting periods beginning after December 15, 2015, although earlier adoption is permitted. Adoption of this update is not expected to materially affect the Company’s consolidated financial position, results of operations or cash flows. In September 2015, the FASB issued ASU No. 2015-16, ‘Simplifying the Accounting for Measurement-Period Adjustments’ in relation to business combinations, which requires that an acquirer recognize adjustments to provisional amounts that are identified in the measurement period in the reporting period in which the adjustment amounts are determined. The ASU becomes effective for the Company at the beginning of the 2016 fiscal year; early adoption is permitted. The Company is required to apply the new guidance prospectively. In January 2016, the FASB issued ASU No. 2016-01 ‘Recognition and Measurement of Financial Assets and Financial Liabilities’, which, among other things, amends the classification and measurement requirements for investments in equity securities and amends the presentation requirements for certain fair value changes for certain financial liabilities measured at fair value. The ASU becomes effective for the Company at the beginning of the 2018 fiscal year; only partial early adoption is permitted. The Company is required to apply a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption. The Company is currently assessing the impact that this standard will have on its consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02 ‘Leases’, which requires a lessee to recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. The ASU becomes effective for the Company at the beginning of the 2019 fiscal year; early adoption is permitted. The Company is currently assessing the impact that this standard will have on its consolidated financial statements. Recent Accounting Pronouncements Adopted During the Period Debt Issuance Costs In April 2015, the FASB issued ASU No. 2015-03 ‘Simplifying the Presentation of Debt Issuance Costs’, which requires that debt issuance costs related to a note shall be reported in the balance sheet as a direct deduction from the face amount of that note and that amortization of debt issuance costs shall be reported as interest expense. The Company has opted to early-adopt this update, which it has applied retrospectively, as of December 31, 2015. This has resulted in ‘Other assets’ and ‘Debt’ each being reported, after reclassifications, as $12 million lower as of December 31, 2014 than they were originally reported and as $16 million lower as of December 31, 2015 than they would otherwise have been reported. There was no effect on the consolidated results of operations, consolidated cash flows or consolidated equity for the year ended December 31, 2015 or any earlier year. In addition, in August 2015, the FASB issued the related ASU No. 2015-15 ‘Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements’, which states that the Securities and Exchange Commission (‘SEC’) staff would not object to an entity deferring and presenting debt issuance costs related to a line-of-credit arrangement as an asset and subsequently amortizing the deferred debt issuance costs ratably over the term of the line-of-credit arrangement. The Company has opted to continue to defer and present debt issuance costs related to a line-of-credit arrangement as an asset, subsequently amortizing the deferred debt issuance costs ratably over the term of the line-of-credit arrangement. Deferred Taxes In November 2015, the FASB issued ASU No. 2015-17 ‘Balance Sheet Classification of Deferred Taxes’, which requires that deferred tax liabilities and assets be classified as non-current in the balance sheet, which simplifies the presentation. This standard is mandatorily effective for fiscal years beginning after December 15, 2016, and early adoption is permitted. The Company has opted to early-adopt this update and to apply it retrospectively to all prior periods. The effects of the accounting change on the prior year are shown below: December 31, 2014 As originally reported Reclassifications As adjusted (millions) Balance sheet classifications: Current: Deferred tax assets $ 12 $ (12 ) $ — Deferred tax liabilities (21 ) 21 — Net current deferred tax liabilities $ (9 ) $ 9 $ — Non-current: Deferred tax assets 9 10 19 Deferred tax liabilities (128 ) (19 ) (147 ) Net non-current deferred tax liabilities $ (119 ) $ (9 ) $ (128 ) Net deferred tax liabilities $ (128 ) $ — $ (128 ) There was no effect on the consolidated results of operations, consolidated cash flows or consolidated equity for the year ended December 31, 2015 or any earlier year. December 31, 2014 As originally reported Reclassifications As adjusted (millions) Balance sheet classifications: Current: Deferred tax assets $ 12 $ (12 ) $ — Deferred tax liabilities (21 ) 21 — Net current deferred tax liabilities $ (9 ) $ 9 $ — Non-current: Deferred tax assets 9 10 19 Deferred tax liabilities (128 ) (19 ) (147 ) Net non-current deferred tax liabilities $ (119 ) $ (9 ) $ (128 ) Net deferred tax liabilities $ (128 ) $ — $ (128 )
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of Willis Towers Watson and its subsidiaries, which are controlled through the ownership of a majority voting interest. Intercompany balances and transactions have been eliminated on consolidation.
Foreign Currency Translation	Foreign Currency Translation Transactions in currencies other than the functional currency of the entity are recorded at the rates of exchange prevailing at the date of the transaction. Monetary assets and liabilities in currencies other than the functional currency are translated at the rates of exchange prevailing at the balance sheet date and the related transaction gains and losses are reported in the statements of operations. Certain intercompany loans are determined to be of a long-term investment nature. The Company records transaction gains and losses from remeasuring such loans as a component of other comprehensive income. Upon consolidation, the results of operations of subsidiaries and associates whose functional currency is other than the US dollar are translated into US dollars at the average exchange rate and assets and liabilities are translated at year-end exchange rates. Translation adjustments are presented as a separate component of other comprehensive income in the financial statements and are included in net income only upon sale or liquidation of the underlying foreign subsidiary or associated company.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the dates of the financial statements and the reported amounts of revenues and expenses during the year. In the preparation of these consolidated financial statements, estimates and assumptions have been made by management concerning: the valuation of intangible assets and goodwill (including those acquired through business combinations); the selection of useful lives of fixed and intangible assets; impairment testing; provisions necessary for accounts receivable, commitments and contingencies and accrued liabilities; long-term asset returns, discount rates and mortality rates in order to estimate pension liabilities and pension expense; income tax valuation allowances; and other similar evaluations. Actual results could differ from the estimates underlying these consolidated financial statements.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents primarily consist of time deposits with original maturities of 90 days or less.
Fiduciary Assets and Fiduciary Liabilities	Fiduciary Assets and Fiduciary Liabilities In its capacity as an insurance agent or broker, the Company collects premiums from insureds and, after deducting its commissions, remits the premiums to the respective insurers; the Company also collects claims or refunds from insurers which it then remits to insureds. Fiduciary Assets Fiduciary assets comprise Fiduciary Receivables and Fiduciary Funds. Fiduciary Receivables Fiduciary receivables represent uncollected premiums from insureds and uncollected claims or refunds from insurers. Fiduciary Funds Fiduciary funds represent unremitted premiums received from insureds and unremitted claims or refunds received from insurers. Fiduciary funds are generally required to be kept in certain regulated bank accounts subject to guidelines which emphasize capital preservation and liquidity. Such funds are not available to service the Company’s debt or for other corporate purposes. Notwithstanding the legal relationships with insureds and insurers, the Company is entitled to retain investment income earned on fiduciary funds in accordance with industry custom and practice and, in some cases, as supported by agreements with insureds. The period for which the Company holds such funds is dependent upon the date the insured remits the payment of the premium to the Company, or the date the Company receives refunds from the insurers, and the date the Company is required to forward such payment to the insurer, or insured, respectively. In certain instances, the Company advances premiums, refunds or claims to insurance underwriters or insureds prior to collection. Such advances are made from fiduciary funds and are reflected in the accompanying consolidated balance sheets as fiduciary assets. Fiduciary Liabilities Fiduciary liabilities represent the obligations to remit fiduciary funds and fiduciary receivables to insurers or insureds.
Accounts Receivable	Accounts Receivable Accounts receivable are stated at estimated net realizable values. Allowances are recorded, when necessary, in an amount considered by management to be sufficient to meet probable future losses related to uncollectible accounts.
Fixed Assets	Fixed Assets Fixed assets are stated at cost less accumulated depreciation. Expenditures for improvements are capitalized; repairs and maintenance are charged to expenses as incurred. Depreciation is computed using the straight-line method based on the estimated useful lives of assets. Depreciation on buildings and long leaseholds is calculated over the lesser of 50 years or the lease term. Depreciation on leasehold improvements is calculated over the lesser of the useful life of the assets or the remaining lease term. Depreciation on furniture and equipment is calculated based on a range of 3 to 10 years. Freehold land is not depreciated.
Recoverability of Fixed Assets	Recoverability of Fixed Assets Long-lived assets are tested for recoverability whenever events or changes in circumstance indicate that their carrying amounts may not be recoverable. An impairment loss is recognized if the carrying amount of a long-lived asset is not recoverable and exceeds its fair value. Recoverability is determined based on the undiscounted cash flows expected to result from the use and eventual disposition of the asset or asset group. Long-lived assets and certain identifiable intangible assets to be disposed of are reported at the lower of carrying amount or fair value less cost to sell.
Operating Leases	Operating Leases Rentals payable on operating leases are charged straight line to expenses over the lease term as the rentals become payable.
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Goodwill represents the excess of the cost of businesses acquired over the fair value of identifiable net assets at the dates of acquisition. The Company reviews goodwill for impairment annually and whenever facts or circumstances indicate that the carrying amounts may not be recoverable. In testing for impairment, the fair value of each reporting unit is compared with its carrying value, including goodwill. If the carrying amount of a reporting unit exceeds its fair value, the amount of an impairment loss, if any, is calculated by comparing the implied fair value of reporting unit goodwill with the carrying amount of that goodwill. Acquired intangible assets are amortized over the following periods: Expected Amortization basis life (years) Client relationships In line with underlying cashflows 5 to 20 Management contracts Straight line 18 Other intangible assets Straight line 3 to 14 Amortizable intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable.
Investments in Associates	Investments in Associates Investments are accounted for using the equity method of accounting if the Company has the ability to exercise significant influence, but not control, over the investee. Significant influence is generally deemed to exist if the Company has an equity ownership in the voting stock of the investee between 20 and 50 percent , although other factors, such as representation on the Board of Directors and the impact of commercial arrangements, are considered in determining whether the equity method of accounting is appropriate. Under the equity method of accounting the investment is carried at cost of acquisition, plus the Company’s equity in undistributed net income since acquisition, less any dividends received since acquisition. The Company periodically reviews its investments in associates for which fair value is less than cost to determine if the decline in value is other than temporary. If the decline in value is judged to be other than temporary, the cost basis of the investment is written down to fair value. The amount of any write-down is included in the statements of operations as a realized loss. All other equity investments where the Company does not have the ability to exercise significant influence are accounted for by the cost method. Such investments are not publicly traded.
Derivative Financial Instruments	Derivative Financial Instruments The Company uses derivative financial instruments for other than trading purposes to alter the risk profile of an existing underlying exposure. Interest rate swaps have been used to manage interest risk exposures. Forward foreign currency exchange contracts are used to manage currency exposures arising from future income and expenses. The fair values of derivative contracts are recorded in other assets and other liabilities. The effective portions of changes in the fair value of derivatives that qualify for hedge accounting as cash flow hedges are recorded in other comprehensive income. Amounts are reclassified from other comprehensive income into earnings when the hedged exposure affects earnings. If the derivative is designated as, and qualifies as, an effective fair value hedge, the changes in the fair value of the derivative and of the hedged item attributable to the hedged risk are both recognized in earnings. The amount of hedge ineffectiveness recognized in earnings is based on the extent to which an offset between the fair value of the derivative and hedged item is not achieved. Changes in fair value of derivatives that do not qualify for hedge accounting, together with any hedge ineffectiveness on those that do qualify, are recorded in other operating expenses or interest expense as appropriate.
Income Taxes	Income Taxes The Company recognizes deferred tax assets and liabilities for the estimated future tax consequences of events attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating and capital loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted rates in effect for the year in which the differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of changes in tax rates is recognized in the statement of operations in the period in which the change is enacted. Deferred tax assets are reduced through the establishment of a valuation allowance at such time as, based on available evidence, it is more likely than not that the deferred tax assets will not be realized. The Company adjusts valuation allowances to measure deferred tax assets at the amount considered realizable in future periods if the Company’s facts and assumptions change. In making such determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax planning strategies and the results of recent financial operations. Positions taken in the Company’s tax returns may be subject to challenge by the taxing authorities upon examination. The Company recognizes the benefit of uncertain tax positions in the financial statements when it is more likely than not that the position will be sustained on the basis of the technical merits of the position assuming the tax authorities have full knowledge of the position and all relevant facts. Recognition also occurs upon either the lapse of the relevant statute of limitations, or when positions are effectively settled. The benefit recognized is the largest amount of tax benefit that is greater than 50 percent likely to be realized on settlement with the tax authority. The Company adjusts its recognition of uncertain tax benefits in the period in which new information is available impacting either the recognition or measurement of its uncertain tax positions. Such adjustments are reflected as increases or decreases to income taxes in the period in which they are determined. The Company recognizes interest and penalties relating to unrecognized tax benefits within income taxes.
Provisions for Liabilities	Provisions for Liabilities The Company is subject to various actual and potential claims, lawsuits and other proceedings. The Company records liabilities for such contingencies including legal costs when it is probable that a liability has been incurred before the balance sheet date and the amount can be reasonably estimated, or, in certain cases, where a range of loss exists, the Company accrues the minimum amount in the range if no amount within the range is a better estimate than any other amount. To the extent such losses can be recovered under the Company’s insurance programs, estimated recoveries are recorded when losses for insured events are realized. Significant management judgment is required to estimate the amounts of such contingent liabilities and the related insurance recoveries. The Company analyzes its litigation exposure based on available information, including consultation with outside counsel handling the defense of these matters, to assess its potential liability. Contingent liabilities are not discounted.
Pensions	Pensions The Company has two principal defined benefit pension plans which cover approximately one third of employees in the United States and United Kingdom. Both these plans are now closed to new entrants. New employees in the United Kingdom are offered the opportunity to join a defined contribution plan and in the United States are offered the opportunity to join a 401(k) plan. In addition to the Company’s UK and US defined benefit pension plans, the Company has several smaller defined benefit pension plans in certain other countries in which it operates including a US non-qualified plan and an unfunded plan in the UK. Elsewhere, pension benefits are typically provided through defined contribution plans. Defined benefit plans The net periodic cost of the Company’s defined benefit plans are measured on an actuarial basis using the projected unit credit method and several actuarial assumptions the most significant of which are the discount rate and the expected long-term rate of return on plan assets. Other material assumptions include rates of participant mortality, the expected long-term rate of compensation and pension increases and rates of employee termination. Gains and losses occur when actual experience differs from actuarial assumptions. If such gains or losses exceed ten percent of the greater of plan assets or plan liabilities the Company amortizes those gains or losses over the average remaining service period or average remaining life expectancy as appropriate of the plan participants. In accordance with US GAAP the Company records on the balance sheet the funded status of its pension plans based on the projected benefit obligation. Defined contribution plans Contributions to the Company’s defined contribution plans are recognized as they fall due. Differences between contributions payable in the year and contributions actually paid are shown as either other assets or other liabilities in the consolidated balance sheets.
Share-Based Compensation	Share-Based Compensation The Company has equity-based compensation plans that provide for grants of restricted stock units and stock options to employees and non-employee directors of the Company who perform services for the Company. The Company expenses all equity-based compensation on a straight-line basis over the requisite service period based upon the fair value of the award on the date of grant, the estimated achievement of any performance targets and anticipated staff retention. The awards under equity-based compensation are classified as equity and included as a component of equity on the Company’s consolidated balance sheets, as the ultimate payment of such awards will not be achieved through use of the Company’s cash or other assets.
Revenue Recognition	Revenue Recognition Revenue includes insurance commissions, fees for services rendered, certain commissions receivable from insurance carriers, investment income and other income. Brokerage income and fees negotiated in lieu of brokerage are recognized at the later of the policy inception date or when the policy placement is complete. Commissions on additional premiums and adjustments are recognized when approved by or agreed between the parties and collectability is reasonably assured. Fees for risk management and other services are recognized as the services are provided. Consideration for negotiated fee arrangements for an agreed period covering multiple insurance placements, the provision of risk management and/or other services are allocated to all deliverables on the basis of their relative selling prices. The Company establishes contract cancellation reserves where appropriate. At December 31, 2015 , 2014 and 2013 , such amounts were not material. Investment income is recognized as earned. Other income comprises gains on disposal of intangible assets, which primarily arise from settlements through enforcing non-compete agreements in the event of losing accounts through producer defection or the disposal of books of business.

Basis of Presentation and Sig41

Basis of Presentation and Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements to be Adopted in Future Periods In May 2014, the Financial Accounting Standards Board (‘FASB’) issued Accounting Standard Update (‘ASU’) No. 2014-09, ‘Revenue From Contracts With Customers’. The new standard supersedes most current revenue recognition guidance and eliminates industry-specific guidance. The ASU is based on the principle that an entity should recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The ASU also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to fulfill a contract. The ASU was originally scheduled to become effective for the Company at the beginning of its 2017 fiscal year; early adoption was not initially permitted. However, in August 2015, the FASB issued ASU No. 2015-14 ‘Revenue from Contracts from Customers: Deferral of the Effective Date’ deferring the effective date but permitting early adoption at the original effective date. Consequently, the guidance will now become mandatorily effective for the Company at the beginning of its 2018 fiscal year. Entities have the option of using either a full retrospective or a modified retrospective approach for the adoption of the new standard. The Company is currently assessing the impact that this standard will have on its consolidated financial statements. In June 2014, the FASB issued ASU No. 2014-12, ‘Stock Compensation’, which sets out the guidance where share-based payment awards granted to employees required specific performance targets to be achieved in order for employees to become eligible to vest in the awards and such performance targets could be achieved after an employee completes the requisite service period. The amendment in this update requires a performance target that affects vesting and that could be achieved after the requisite service period to be treated as a performance condition. The guidance is applicable to the Company for interim and annual reporting periods beginning after December 15, 2015, although earlier adoption is permitted. Adoption of this update is not expected to materially affect the Company’s consolidated financial position, results of operations or cash flows. In September 2015, the FASB issued ASU No. 2015-16, ‘Simplifying the Accounting for Measurement-Period Adjustments’ in relation to business combinations, which requires that an acquirer recognize adjustments to provisional amounts that are identified in the measurement period in the reporting period in which the adjustment amounts are determined. The ASU becomes effective for the Company at the beginning of the 2016 fiscal year; early adoption is permitted. The Company is required to apply the new guidance prospectively. In January 2016, the FASB issued ASU No. 2016-01 ‘Recognition and Measurement of Financial Assets and Financial Liabilities’, which, among other things, amends the classification and measurement requirements for investments in equity securities and amends the presentation requirements for certain fair value changes for certain financial liabilities measured at fair value. The ASU becomes effective for the Company at the beginning of the 2018 fiscal year; only partial early adoption is permitted. The Company is required to apply a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption. The Company is currently assessing the impact that this standard will have on its consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02 ‘Leases’, which requires a lessee to recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. The ASU becomes effective for the Company at the beginning of the 2019 fiscal year; early adoption is permitted. The Company is currently assessing the impact that this standard will have on its consolidated financial statements. Recent Accounting Pronouncements Adopted During the Period Debt Issuance Costs In April 2015, the FASB issued ASU No. 2015-03 ‘Simplifying the Presentation of Debt Issuance Costs’, which requires that debt issuance costs related to a note shall be reported in the balance sheet as a direct deduction from the face amount of that note and that amortization of debt issuance costs shall be reported as interest expense. The Company has opted to early-adopt this update, which it has applied retrospectively, as of December 31, 2015. This has resulted in ‘Other assets’ and ‘Debt’ each being reported, after reclassifications, as $12 million lower as of December 31, 2014 than they were originally reported and as $16 million lower as of December 31, 2015 than they would otherwise have been reported. There was no effect on the consolidated results of operations, consolidated cash flows or consolidated equity for the year ended December 31, 2015 or any earlier year. In addition, in August 2015, the FASB issued the related ASU No. 2015-15 ‘Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements’, which states that the Securities and Exchange Commission (‘SEC’) staff would not object to an entity deferring and presenting debt issuance costs related to a line-of-credit arrangement as an asset and subsequently amortizing the deferred debt issuance costs ratably over the term of the line-of-credit arrangement. The Company has opted to continue to defer and present debt issuance costs related to a line-of-credit arrangement as an asset, subsequently amortizing the deferred debt issuance costs ratably over the term of the line-of-credit arrangement. Deferred Taxes In November 2015, the FASB issued ASU No. 2015-17 ‘Balance Sheet Classification of Deferred Taxes’, which requires that deferred tax liabilities and assets be classified as non-current in the balance sheet, which simplifies the presentation. This standard is mandatorily effective for fiscal years beginning after December 15, 2016, and early adoption is permitted. The Company has opted to early-adopt this update and to apply it retrospectively to all prior periods. The effects of the accounting change on the prior year are shown below: December 31, 2014 As originally reported Reclassifications As adjusted (millions) Balance sheet classifications: Current: Deferred tax assets $ 12 $ (12 ) $ — Deferred tax liabilities (21 ) 21 — Net current deferred tax liabilities $ (9 ) $ 9 $ — Non-current: Deferred tax assets 9 10 19 Deferred tax liabilities (128 ) (19 ) (147 ) Net non-current deferred tax liabilities $ (119 ) $ (9 ) $ (128 ) Net deferred tax liabilities $ (128 ) $ — $ (128 ) There was no effect on the consolidated results of operations, consolidated cash flows or consolidated equity for the year ended December 31, 2015 or any earlier year. December 31, 2014 As originally reported Reclassifications As adjusted (millions) Balance sheet classifications: Current: Deferred tax assets $ 12 $ (12 ) $ — Deferred tax liabilities (21 ) 21 — Net current deferred tax liabilities $ (9 ) $ 9 $ — Non-current: Deferred tax assets 9 10 19 Deferred tax liabilities (128 ) (19 ) (147 ) Net non-current deferred tax liabilities $ (119 ) $ (9 ) $ (128 ) Net deferred tax liabilities $ (128 ) $ — $ (128 )
Acquired intangible assets are amortized over the following periods:	Acquired intangible assets are amortized over the following periods: Expected Amortization basis life (years) Client relationships In line with underlying cashflows 5 to 20 Management contracts Straight line 18 Other intangible assets Straight line 3 to 14

Employees (Tables)

Employees (Tables)	12 Months Ended
	Dec. 31, 2015
Compensation Related Costs [Abstract]
Average number of persons, including Executive Directors, employed by the Company	The average number of persons, including Executive Directors, employed by Legacy Willis is as follows: Years ended December 31, 2015 2014 2013 Total average number of employees for the year 19,300 18,200 17,900
Salaries and benefit expenses	Salaries and benefits expense comprises the following: Years ended December 31, 2015 2014 2013 (millions) Salaries and other compensation $ 2,101 $ 2,069 $ 1,953 Share-based compensation 64 52 42 Severance costs 7 8 32 Social security costs 150 147 135 Retirement benefits — defined benefit plan income (78 ) (17 ) (4 ) Retirement benefits — defined contribution plan expense 62 55 49 Total salaries and benefits expense $ 2,306 $ 2,314 $ 2,207

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Option valuation assumptions	Years ended December 31, 2015 2014 2013 Expected volatility 17.4 % 18.7 % 24.7 % Expected dividends 2.7 % 2.8 % 2.6 % Expected life (years) 4 4 4 Risk-free interest rate 1.5 % 1.3 % 1.5 %
Summary of option activity under share based compensation plans	A summary of option activity under the plans at December 31, 2015 , and changes during the year then ended is presented below: Weighted Average Exercise Weighted Average Remaining Contractual Aggregate Intrinsic (Options in thousands) Options (ii) Price (i) Term Value (millions) Time-based stock options Balance, beginning of year 2,145 $ 99.19 Granted 299 $ 116.85 Exercised (623 ) $ 95.13 Forfeited (178 ) $ 105.59 Expired (45 ) $ 87.78 Balance, end of year 1,598 $ 103.62 6 years $ 40 Options vested or expected to vest at December 31, 2015 1,476 $ 103.18 6 years $ 38 Options exercisable at December 31, 2015 935 $ 97.45 6 years $ 29 Performance-based stock options Balance, beginning of year 1,384 $ 89.49 Exercised (717 ) $ 89.94 Forfeited (50 ) $ 91.67 Balance, end of year 617 $ 88.65 4 years $ 25 Options vested or expected to vest at December 31, 2015 617 $ 88.64 4 years $ 25 Options exercisable at December 31, 2015 615 $ 88.58 4 years $ 25 _________________________________ (i) Certain options are exercisable in pounds sterling and are converted to dollars using the exchange rate at December 31, 2015 . (ii) The number of options outstanding and other per share data have been retroactively adjusted to reflect the reverse stock split on January 4, 2016. See Note 31 - Subsequent Events for further details.
Summary of restricted stock unit activity under share based compensation plans	A summary of restricted stock unit activity under the Plans at December 31, 2015 , and changes during the year then ended is presented below: Weighted (Units awarded in thousands) Shares (i) Fair Value Nonvested shares (restricted stock units) Balance, beginning of year 1,319 $ 109.54 Granted 628 118.63 Vested (471 ) 102.40 Forfeited (148 ) 110.00 Balance, end of year 1,328 $ 116.32 _________________________________ (i) The number of nonvested shares outstanding and other per share data have been retroactively adjusted to reflect the reverse stock split on January 4, 2016. See Note 31 - Subsequent Events for further details.

Restructuring Costs Cumulative

Restructuring Costs Cumulative Restructuring costs (Tables)	12 Months Ended
	Dec. 31, 2015
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Costs [Table Text Block]	Year Ended December 31, 2015 Willis North America Willis International Willis GB Willis Capital, Wholesale & Reinsurance Corporate & other Total (millions) Termination benefits $ 8 $ 8 $ 10 $ 7 $ 3 $ 36 Professional services and other 23 18 17 2 30 90 Total $ 31 $ 26 $ 27 $ 9 $ 33 $ 126 Year Ended December 31, 2014 Willis North America Willis International Willis GB Willis Capital, Wholesale & Reinsurance Corporate & other Total (millions) Termination benefits $ 3 $ 3 $ 9 $ 1 $ — $ 16 Professional services and other — 2 1 — 17 20 Total $ 3 $ 5 $ 10 $ 1 $ 17 $ 36 Willis North America Willis International Willis GB Willis Capital, Wholesale & Reinsurance Corporate & other Total (millions) 2014 Termination benefits $ 3 $ 3 $ 9 $ 1 $ — $ 16 Professional services and other — 2 1 — 17 20 2015 Termination benefits $ 8 $ 8 $ 10 $ 7 $ 3 $ 36 Professional services and other 23 18 17 2 30 90 Total Termination benefits $ 11 $ 11 $ 19 $ 8 $ 3 $ 52 Professional services and other 23 20 18 2 47 110 Total $ 34 $ 31 $ 37 $ 10 $ 50 $ 162
Schedule of Restructuring Reserve by Type of Cost [Table Text Block]	Termination Benefits Professional Services and other Total (millions) Balance at January 1, 2014 $ — $ — $ — Charges incurred 16 20 36 Cash payments (11 ) (14 ) (25 ) Balance at December 31, 2014 $ 5 $ 6 $ 11 Charges incurred 36 90 126 Cash payments (26 ) (85 ) (111 ) Balance at December 31, 2015 $ 15 $ 11 $ 26

Auditors' Remuneration (Tables)

Auditors' Remuneration (Tables)	12 Months Ended
	Dec. 31, 2015
Auditors' Remuneration [Abstract]
Analysis of auditors' remuneration	Years ended December 31, 2015 2014 2013 (millions) Audit of group consolidated financial statements $ 6 $ 5 $ 4 Other assurance services 3 2 3 Other non-audit services 1 1 1 Total auditors’ remuneration $ 10 $ 8 $ 8

Other (Expense) Income Net Ot46

Other (Expense) Income Net Other (Expense) Income Net (Tables)	12 Months Ended
	Dec. 31, 2015
Other Income and Expenses [Abstract]
Other Income Expense Net [Table Text Block]	Years ended December 31, 2015 2014 2013 (millions) Gain on disposal of operations $ 25 $ 12 $ 2 Gain on remeasurement of interest in associates (i) 59 — — Impact of Venezuelan currency devaluation (ii) (30 ) (14 ) — Foreign exchange gain 1 8 20 Other income (expense), net $ 55 $ 6 $ 22

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income from continuing operations before income taxes and interest in earnings of associates by location of taxing jurisdiction	An analysis of income before income taxes and interest in earnings of associates by location of the taxing jurisdiction is as follows: Years ended December 31, 2015 2014 2013 (millions) Ireland $ (61 ) $ (65 ) $ (52 ) United States (67 ) 92 (11 ) United Kingdom 65 154 282 Other jurisdictions 403 337 280 Income before income taxes and interest in earnings of associates $ 340 $ 518 $ 499
Provision for income taxes by location of the taxing jurisdiction	The provision for income taxes by location of the taxing jurisdiction consisted of the following: Years ended December 31, 2015 2014 2013 (millions) Current income taxes: US federal tax $ 14 $ (16 ) $ 7 US state and local taxes 1 7 3 UK corporation tax — 29 28 Other jurisdictions 51 73 45 Total current taxes 66 93 83 Deferred taxes: US federal tax (22 ) 30 10 US state and local taxes (3 ) 10 1 Effect of US valuation allowance (91 ) 5 2 UK corporation tax 14 24 17 Other jurisdictions 3 (3 ) 9 Total deferred taxes (99 ) 66 39 Total income taxes $ (33 ) $ 159 $ 122
Reconciliation between US federal income taxes at the statutory rate and the Company's provision for income taxes on continuing operations	The reconciliation between US federal income taxes at the statutory rate and the Company’s provision for income taxes is as follows: Years ended December 31, 2015 2014 2013 (millions, except percentages) Income before income taxes and interest in earnings of associates $ 340 $ 518 $ 499 US federal statutory income tax rate 35 % 35 % 35 % Income tax expense at US federal tax rate 119 181 175 Adjustments to derive effective rate: Non-deductible expenditure 32 21 19 Non-deductible acquisition costs 9 — — Tax impact of internal restructurings — — 11 Movement in provision for unrecognized tax benefits (3 ) 1 (1 ) Disposal of non-qualifying goodwill 3 11 — Gain on remeasurement of equity interests (20 ) — — Impact of change in tax rate on deferred tax balances (5 ) — (4 ) Adjustment in respect of prior periods (1 ) (2 ) 1 Non-deductible Venezuelan foreign exchange loss 11 5 — Effect of foreign exchange and other differences (1 ) (4 ) 1 Changes in valuation allowances applied to deferred tax assets (104 ) 7 — Adjustments to eliminate the net tax effect of intra-group items (30 ) (30 ) (30 ) Tax differentials of foreign earnings and US state taxes: Foreign jurisdictions (42 ) (48 ) (54 ) US state taxes and local taxes (1 ) 17 4 Income tax (benefit) expense $ (33 ) $ 159 $ 122
Significant components of deferred income tax assets and liabilities and their balance sheet classifications	The significant components of deferred income tax assets and liabilities and their balance sheet classifications are as follows: December 31, 2015 2014 (millions) Deferred tax assets: Accrued expenses not currently deductible $ 175 $ 133 US state net operating losses 82 76 UK net operating losses 5 1 Other net operating losses 28 12 UK capital losses 33 39 Accrued retirement benefits 109 109 Deferred compensation 34 34 Stock options 16 22 Financial derivative transactions 4 — Gross deferred tax assets 486 426 Less: valuation allowance (187 ) (280 ) Net deferred tax assets $ 299 $ 146 Deferred tax liabilities: Cost of intangible assets, net of related amortization $ 289 $ 149 Cost of tangible assets, net of related amortization 32 38 Prepaid retirement benefits 111 62 Accrued revenue not currently taxable 31 25 Deferred tax liabilities 463 274 Net deferred tax liabilities $ (164 ) $ (128 ) December 31, 2015 2014 (millions) Balance sheet classifications: Deferred tax assets $ 76 $ 19 Deferred tax liabilities (240 ) (147 ) Net non-current deferred tax liabilities (i) (164 ) (128 ) Net deferred tax liabilities $ (164 ) $ (128 )
Summary valuation allowances	Balance at beginning of year Additions/ (releases) charged to costs and expenses Other movements Foreign exchange differences Balance at end of year Description (millions) Year Ended December 31, 2015 Deferred tax valuation allowance $ 280 $ (95 ) $ 2 $ — $ 187 Year Ended December 31, 2014 Deferred tax valuation allowance 196 17 67 — 280 Year Ended December 31, 2013 Deferred tax valuation allowance 221 15 (40 ) — 196
Reconciliation of the beginning and ending amounts of unrecognized tax benefits	A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows: 2015 2014 2013 (millions) Balance at January 1 $ 19 $ 41 $ 37 Reductions due to a lapse of the applicable statute of limitation — — (5 ) Increases for positions taken in current period 3 5 9 Decreases for positions taken in prior periods (6 ) (26 ) — Other movements 6 (1 ) — Balance at December 31 $ 22 $ 19 $ 41

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2015
Earnings Per Share [Abstract]
Basic and diluted earnings per share	Years ended December 31, 2015 2014 2013 (millions, except per share data) Net income attributable to Willis Towers Watson $ 373 $ 362 $ 365 Basic weighted average number of shares outstanding (i) 68 67 66 Dilutive effect of potentially issuable shares (i) 1 1 2 Diluted weighted average number of shares outstanding (i) 69 68 68 Basic earnings per share: Net income attributable to Willis Towers Watson shareholders (i) $ 5.49 $ 5.40 $ 5.53 Dilutive effect of potentially issuable shares (i) (0.08 ) (0.08 ) (0.16 ) Diluted earnings per share: Net income attributable to Willis Towers Watson shareholders (i) $ 5.41 $ 5.32 $ 5.37

Acquisitions Business Combinati

Acquisitions Business Combination (Tables)	12 Months Ended
	Dec. 31, 2015
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	December 29, 2015 (millions) Cash and cash equivalents $ 88 Fiduciary assets 625 Accounts receivable, net 95 Goodwill 573 Intangible assets 445 Other assets 55 Fiduciary liabilities (625 ) Deferred revenue and accrued expenses (76 ) Short and long-term debt (80 ) Net deferred tax liabilities (89 ) Other liabilities (188 ) Net assets acquired 823 Decrease in paid in capital for purchase of non controlling interest 50 Non controlling interest acquired (40 ) Preliminary purchase price allocation 833
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	Amortization basis millions Expected life (years) Customer relationships In line with underlying cashflows $ 332 20 Software and other intangibles Straight line basis 79 5 Trade name Straight line basis 34 14 $ 445
Business Acquisition, Pro Forma Information [Table Text Block]	Years ended December 31, 2015 2014 (millions) Revenues $ 4,264 $ 4,308 Operating income $ 459 $ 659 Income before income taxes and interest in earnings of associates $ 362 $ 520 Net income attributable to Willis Towers Watson $ 371 $ 339 Earnings per share - Basic $ 5.46 $ 5.06 Earnings per share - Diluted $ 5.38 $ 4.99 The following unaudited pro forma financial information is intended to reflect the impact of the Merger on Willis’ consolidated financial statements as if the Merger had taken place on January 1, 2014 and presents the results of operations of Willis based on the historical financial statements of Willis and Towers Watson after giving effect to the Merger and pro forma adjustments. Pro forma adjustments are included only to the extent they are (i) directly attributable to the Merger, (ii) factually supportable and (iii) with respect to the statement of income, expected to have a continuing impact on the combined results. The accompanying unaudited pro forma financial information is presented for illustrative purposes only and has not been adjusted to give effect to certain expected financial benefits of the Merger, such as revenue synergies, tax savings and cost synergies, or the anticipated costs to achieve these benefits, including the cost of integration activities. The unaudited pro forma results are not indicative of what would have occurred had the Merger taken place on the indicated date. Twelve Months Ended December 31, 2015 2014 (millions) Total revenues $ 7,486 $ 7,303 Net income attributable to Willis Towers Watson $ 633 $ 434

Fixed Assets, Net (Tables)

Fixed Assets, Net (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Analysis of fixed asset activity	Land and buildings (i) Leasehold improvements Furniture and equipment Total (millions) Cost: at January 1, 2014 $ 89 $ 242 $ 618 $ 949 Additions 7 25 84 116 Disposals — (12 ) (29 ) (41 ) Foreign exchange (3 ) (10 ) (31 ) (44 ) Cost: at December 31, 2014 93 245 642 980 Additions — 27 119 146 Acquisitions 5 26 26 57 Disposals — (16 ) (31 ) (47 ) Foreign exchange (3 ) (10 ) (32 ) (45 ) Cost: at December 31, 2015 $ 95 $ 272 $ 724 $ 1,091 Depreciation: at January 1, 2014 $ (36 ) $ (87 ) $ (345 ) $ (468 ) Depreciation expense provided (4 ) (20 ) (68 ) (92 ) Disposals — 10 28 38 Foreign exchange 2 4 19 25 Depreciation: at December 31, 2014 (38 ) (93 ) (366 ) (497 ) Depreciation expense provided (4 ) (19 ) (72 ) (95 ) Disposals — 14 28 42 Foreign exchange 1 4 17 22 Depreciation: at December 31, 2015 $ (41 ) $ (94 ) $ (393 ) $ (528 ) Net book value: At December 31, 2014 $ 55 $ 152 $ 276 $ 483 At December 31, 2015 $ 54 $ 178 $ 331 $ 563 _________________________________ (i) Included within land and buildings are assets held under capital leases: At December 31, 2015 , cost and accumulated depreciation were $32 million and $10 million respectively ( 2014 : $32 million and $8 million , respectively; 2013 : $31 million and $6 million respectively). Depreciation in the year ended December 31, 2015 was $2 million ( 2014 : $2 million ; 2013 : $2 million ).

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Changes in the carrying amount of goodwill by operating segment	The changes in the carrying amount of goodwill by reporting unit for the years ended December 31, 2015 and 2014 , are as follows: Willis GB Willis CWR Willis North America Willis International Total (millions) Balance at January 1, 2014 Goodwill, gross $ 555 $ 851 $ 1,557 $ 367 $ 3,330 Accumulated impairment losses — — (492 ) — (492 ) Goodwill, net 555 851 1,065 367 2,838 Purchase price allocation adjustments 3 — 3 7 13 Goodwill acquired during the year — 5 — 179 184 Goodwill disposed of during the year — — (48 ) — (48 ) Foreign exchange (3 ) (4 ) — (43 ) (50 ) Balance at December 31, 2014 Goodwill, gross 555 852 1,512 510 3,429 Accumulated impairment losses — — (492 ) — (492 ) Goodwill, net $ 555 $ 852 $ 1,020 $ 510 $ 2,937 Purchase price allocation adjustments — — — 1 1 Goodwill acquired during the year 25 184 11 645 865 Goodwill disposed of during the year (2 ) (1 ) (10 ) — (13 ) Foreign exchange (6 ) (10 ) (1 ) (36 ) (53 ) Balance at December 31, 2015 Goodwill, gross 572 1,025 1,512 1,120 4,229 Accumulated impairment losses — — (492 ) — (492 ) Goodwill, net $ 572 $ 1,025 $ 1,020 $ 1,120 $ 3,737

Other Intangible Assets, Net (T

Other Intangible Assets, Net (Tables)	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of major classes of amortizable intangible assets	The major classes of amortizable intangible assets are as follows: December 31, 2015 December 31, 2014 Gross carrying amount Accumulated amortization Net carrying amount Gross carrying amount Accumulated amortization Net carrying amount (millions) Client relationships $ 1,293 $ (373 ) $ 920 $ 689 $ (316 ) $ 373 Management contracts 67 (5 ) 62 71 (1 ) 70 Other 139 (6 ) 133 11 (4 ) 7 Total amortizable intangible assets $ 1,499 $ (384 ) $ 1,115 $ 771 $ (321 ) $ 450 Unfavorable leases agreements 23 — 23 — — — Total amortizable intangible liabilities $ 23 $ — $ 23 $ — $ — $ —
Estimated aggregate amortization of intangible assets for each of the next five years	The estimated aggregate amortization of intangible assets for each of the next five years ended December 31 and thereafter is as follows: (millions) 2016 $ 119 2017 111 2018 105 2019 98 2020 92 Thereafter 590 Total $ 1,115

Other Assets (Tables)

Other Assets (Tables)	12 Months Ended
	Dec. 31, 2015
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Analysis of other assets	December 31, 2015 2014 (i) (millions) Other current assets Prepayments and accrued income $ 86 $ 81 Income taxes receivable 64 30 Other receivables (i) 105 101 Total other current assets $ 255 $ 212 Other non-current assets Prepayments and accrued income $ 23 $ 14 Deferred compensation plan assets 102 92 Accounts receivable, net 30 29 Other investments 29 29 Other receivables (i) 25 46 Total other non-current assets $ 209 $ 210 Total other assets $ 464 $ 422

Other Liabilities (Tables)

Other Liabilities (Tables)	12 Months Ended
	Dec. 31, 2015
Other Liabilities Disclosure [Abstract]
Analysis of other liabilities	December 31, 2015 2014 (millions) Other current liabilities Accounts payable $ 180 $ 131 Other taxes payable 59 44 Incentives from lessors (i) 20 13 Contingent or deferred consideration on acquisition 68 8 Derivative liability 31 12 Other payables 200 236 Total other current liabilities $ 558 $ 444 Other non-current liabilities Incentives from lessors (ii) $ 175 $ 171 Deferred compensation plan liability 102 92 Contingent or deferred consideration on acquisition 156 26 Income taxes payable 20 15 Derivative liability 27 9 Other payables 53 76 Total other non-current liabilities $ 533 $ 389 Total other liabilities $ 1,091 $ 833

Allowance for Doubtful Accoun55

Allowance for Doubtful Accounts (Tables)	12 Months Ended
	Dec. 31, 2015
Allowance for Doubtful Accounts [Abstract]
Allowance for doubtful accounts	Description Balance at beginning of year Additions charged to costs and expenses Charges to other accounts - Acquisitions Deductions / Other movements Foreign exchange differences Balance at end of year (millions) Year Ended December 31, 2015 Allowance for doubtful accounts $ 12 $ 5 $ 11 $ (7 ) $ 1 $ 22 Year Ended December 31, 2014 Allowance for doubtful accounts $ 13 $ 4 $ — $ (6 ) $ 1 $ 12 Year Ended December 31, 2013 Allowance for doubtful accounts $ 14 $ 3 $ — $ (4 ) $ — $ 13

Pension Plans (Tables)

Pension Plans (Tables)	12 Months Ended
	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Schedule of defined benefit pension plans	The following schedules provide information concerning the Legacy Willis UK and US defined benefit pension plans as of and for the years ended December 31: UK Pension Benefits US Pension Benefits 2015 2014 2015 2014 (millions) Change in benefit obligation: Benefit obligation, beginning of year $ 3,084 $ 2,785 $ 1,051 $ 864 Service cost 32 41 — — Interest cost 102 121 40 40 Employee contributions 1 2 — — Actuarial (gain) loss (77 ) 390 (91 ) 183 Curtailment loss (gain) 13 (2 ) — — Benefits paid (98 ) (85 ) (38 ) (36 ) Foreign currency changes (165 ) (168 ) — — Plan amendments (215 ) — — — Benefit obligations, end of year 2,677 3,084 962 1,051 Change in plan assets: Fair value of plan assets, beginning of year 3,398 3,061 806 757 Actual return on plan assets 82 520 (19 ) 65 Employee contributions 1 2 — — Employer contributions 103 91 — 20 Benefits paid (98 ) (85 ) (38 ) (36 ) Foreign currency changes (192 ) (191 ) — — Fair value of plan assets, end of year 3,294 3,398 749 806 Funded status at end of year $ 617 $ 314 $ (213 ) $ (245 ) Components on the Consolidated Balance Sheets: Pension benefits asset $ 617 $ 314 $ — $ — Liability for pension benefits — — (213 ) (245 )
Amounts recognized in accumulated other comprehensive loss	Amounts recognized in accumulated other comprehensive loss as of December 31, consist of: UK Pension Benefits US Pension Benefits 2015 2014 2015 2014 (millions) Net actuarial loss $ 793 $ 809 $ 373 $ 399 Prior service gain (196 ) (20 ) — —
Components of the net periodic benefit cost and other amounts	The components of the net periodic benefit income and other amounts recognized in other comprehensive (income) loss for the UK and US defined benefit plans are as follows: Years ended December 31, UK Pension Benefits US Pension Benefits 2015 2014 2013 2015 2014 2013 (millions) Components of net periodic benefit income: Service cost $ 32 $ 41 $ 37 $ — $ — $ — Interest cost 102 121 109 40 40 38 Expected return on plan assets (222 ) (213 ) (191 ) (57 ) (54 ) (51 ) Amortization of unrecognized prior service gain (18 ) (4 ) (5 ) — — — Amortization of unrecognized actuarial loss 36 42 45 11 6 9 Curtailment gain (5 ) — — — — — Net periodic benefit income $ (75 ) $ (13 ) $ (5 ) $ (6 ) $ (8 ) $ (4 ) Other changes in plan assets and benefit obligations recognized in other comprehensive (income) loss: Net actuarial loss (gain) $ 63 $ 83 $ 15 $ (15 ) $ 172 $ (90 ) Amortization of unrecognized actuarial loss (36 ) (42 ) (45 ) (11 ) (6 ) (9 ) Prior service gain (215 ) — — — — — Amortization of unrecognized prior service gain 18 4 5 — — — Curtailment loss (gain) 18 (2 ) — — — — Total recognized in other comprehensive (income) loss $ (152 ) $ 43 $ (25 ) $ (26 ) $ 166 $ (99 ) Total recognized in net periodic benefit cost and other comprehensive (income) loss $ (227 ) $ 30 $ (30 ) $ (32 ) $ 158 $ (103 )
Estimated net loss and prior service cost to be amortized from accumulated other comprehensive loss into net periodic benefit cost	The estimated net loss and prior service cost for the UK and US defined benefit plans that will be amortized from accumulated other comprehensive loss into net periodic benefit cost over the next fiscal year are: UK Pension Benefits US Pension Benefits (millions) Estimated net loss $ 46 $ 11 Prior service loss (21 ) —
Schedule of other information concerning defined benefit pension plans	The following schedule provides other information concerning the Legacy Willis UK and US defined benefit pension plans: Years ended December 31, UK Pension Benefits US Pension Benefits 2015 2014 2015 2014 Weighted-average assumptions to determine benefit obligations: Discount rate 3.8 % 3.6 % 4.2 % 3.9 % Rate of compensation increase 3.3 % 2.9 % N/A N/A Weighted-average assumptions to determine net periodic benefit cost: Discount rate 3.6 % 4.4 % 3.9 % 4.8 % Expected return on plan assets (i) 6.5 % 7.0 % 7.3 % 7.3 % Rate of compensation increase 2.9 % 3.2 % N/A N/A _________________________________ (i) As part of the salary freeze negotiations with the Scheme Trustee, Legacy Willis agreed to the UK plan Trustee’s de-risking strategy which will lead to a strategic target asset allocation with a greater weighting to fixed income assets. Consequently, with effect from March 6, 2015, the expected return on assets assumption was reduced by 50 basis points from 7.00% to 6.50%.
Pension plan asset allocations based on fair values	Legacy Willis’ pension plan asset allocations based on fair values were as follows: Years ended December 31, UK Pension Benefits US Pension Benefits Asset Category 2015 2014 2015 2014 Equity securities 36 % 34 % 50 % 48 % Debt securities 42 % 45 % 48 % 49 % Hedge funds 14 % 14 % — % — % Real estate 4 % 3 % — % — % Cash 4 % 4 % — % — % Other — % — % 2 % 3 % Total 100 % 100 % 100 % 100 %
Changes in the UK pension plan's Level 3 assets	The following table summarizes the changes in the UK pension plan’s Level 3 assets for the years ended December 31, 2015 and 2014 : UK Pension Plan Level 3 (millions) Balance at January 1, 2014 $ 669 Purchases, sales, issuances and settlements, net 40 Unrealized and realized gains relating to instruments still held at end of year 24 Foreign exchange (23 ) Balance at December 31, 2014 $ 710 Purchases, sales, issuances and settlements, net 14 Unrealized and realized gains relating to instruments still held at end of year (7 ) Foreign exchange (24 ) Balance at December 31, 2015 $ 693
Expected future benefit payments	The following benefit payments, which reflect expected future service, as appropriate, are estimated to be paid by the UK and US defined benefit pension plans: Expected future benefit payments UK Pension Benefits US Pension Benefits (millions) 2016 83 43 2017 89 46 2018 93 48 2019 94 51 2020 97 53 2021-2025 549 289
UK Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis	The following tables present, at December 31, 2015 and 2014 , for each of the fair value hierarchy levels, Legacy Willis’ UK pension plan assets that are measured at fair value on a recurring basis. UK Pension Plan December 31, 2015 Level 1 Level 2 Level 3 Total (millions) Equity securities: US equities $ 491 $ 152 $ — $ 643 UK equities 232 17 — 249 Other equities 14 287 — 301 Fixed income securities: UK Government bonds 832 — — 832 Other Government bonds 4 1 90 95 UK corporate bonds — 120 — 120 Other corporate bonds 107 18 — 125 Derivatives — 195 — 195 Real estate — — 146 146 Cash and cash equivalents 149 2 — 151 Other investments: Hedge funds — — 457 457 Other — (20 ) — (20 ) Total $ 1,829 $ 772 $ 693 $ 3,294 UK Pension Plan December 31, 2014 Level 1 Level 2 Level 3 Total (millions) Equity securities: US equities $ 565 $ 185 $ — $ 750 UK equities 234 15 — 249 Other equities 26 124 — 150 Fixed income securities: US Government bonds 81 2 — 83 UK Government bonds 783 6 — 789 Other Government bonds 3 3 99 105 UK corporate bonds — 103 — 103 Other corporate bonds 113 33 — 146 Derivatives — 293 — 293 Real estate — — 124 124 Cash and cash equivalents 124 13 — 137 Other investments: Hedge funds — — 487 487 Other — (18 ) — (18 ) Total $ 1,929 $ 759 $ 710 $ 3,398
US Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis	The following tables present, at December 31, 2015 and 2014 , for each of the fair value hierarchy levels, Legacy Willis’ US pension plan assets that are measured at fair value on a recurring basis. US Pension Plan December 31, 2015 Level 1 Level 2 Level 3 Total (millions) Equity securities: US equities $ 110 $ 113 $ — $ 223 Non US equities 106 45 — 151 Fixed income securities: US Government bonds — 67 — 67 US corporate bonds — 158 — 158 International fixed income securities 57 33 — 90 Municipal & Non US government bonds — 29 — 29 Other investments: Mortgage backed securities — 16 — 16 Other 7 8 — 15 Total $ 280 $ 469 $ — $ 749 US Pension Plan December 31, 2014 Level 1 Level 2 Level 3 Total (millions) Equity securities: US equities $ 115 $ 117 $ — $ 232 Non US equities 110 44 — 154 Fixed income securities: US Government bonds — 72 — 72 US corporate bonds — 171 — 171 International fixed income securities 59 42 — 101 Municipal & Non US government bonds — 32 — 32 Other investments: Mortgage backed securities — 16 — 16 Other 20 8 — 28 Total $ 304 $ 502 $ — $ 806
International Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Schedule of defined benefit pension plans	The following schedules provide information concerning Legacy Willis’ international, US non-qualified and UK unfunded defined benefit pension plans: Other defined benefit plans 2015 2014 (millions) Change in benefit obligation: Benefit obligation, beginning of year $ 210 $ 195 Service cost 4 3 Interest cost 9 7 Actuarial (gain) loss (26 ) 38 Benefits paid (12 ) (9 ) Settlement (1 ) — Transfers in (i) 248 — Foreign currency changes (30 ) (24 ) Benefit obligations, end of year 402 210 Change in plan assets: Fair value of plan assets, beginning of year 171 168 Actual return on plan assets (5 ) 25 Employer contributions 15 11 Benefits paid (12 ) (9 ) Transfers in (ii) 202 — Foreign currency changes (29 ) (24 ) Fair value of plan assets, end of year 342 171 Funded status at end of year $ (60 ) $ (39 ) Components on the Consolidated Balance Sheets: Pension benefits asset $ 6 $ — Liability for pension benefits (66 ) (39 ) _________________________________ (i) Represents the transfer in of $224 million and $24 million of benefit obligation as a result of acquiring Miller Insurance Services LLP and Gras Savoye. (ii) Represents the transfer in of $202 million of plan assets as a result of acquiring Miller Insurance Services LLP.
Amounts recognized in accumulated other comprehensive loss	The components of the net periodic benefit cost and other amounts recognized in other comprehensive loss for the other defined benefit pension plans are as follows: Other defined benefit plans 2015 2014 2013 (millions) Components of net periodic benefit cost: Service cost $ 4 $ 3 $ 3 Interest cost 9 7 7 Expected return on plan assets (11 ) (6 ) (6 ) Amortization of unrecognized actuarial loss 1 — 1 Net periodic benefit cost 3 4 5 Other changes in plan assets and benefit obligations recognized in other comprehensive (income) loss: Amortization of unrecognized actuarial loss $ (1 ) $ — $ (1 ) Net actuarial (gain) loss (10 ) 19 (8 ) Total recognized in other comprehensive (income) loss (11 ) 19 (9 ) Total recognized in net periodic benefit cost and other comprehensive (income) loss $ (8 ) $ 23 $ (4 )
Schedule of other information concerning defined benefit pension plans	The following schedule provides other information concerning Legacy Willis’ other defined benefit pension plans: Other defined benefit plans 2015 2014 Weighted-average assumptions to determine benefit obligations: Discount rate 2.00% - 3.85% 2.00% - 3.60% Rate of compensation increase 2.00% - 3.50% 2.00% - 3.50% Weighted-average assumptions to determine net periodic benefit cost: Discount rate 2.00% - 3.60% 3.30% - 4.40% Expected return on plan assets 2.00% - 6.40% 2.00% - 4.66% Rate of compensation increase 2.00% - 3.50% 2.00% - 2.50%
Pension plan asset allocations based on fair values	The following tables present, at December 31, 2015 and 2014 , for each of the fair value hierarchy levels, Legacy Willis’ other defined benefit pension plan assets that are measured at fair value on a recurring basis. Other defined benefit plans December 31, 2015 Level 1 Level 2 Level 3 Total (millions) Equity securities: US equities $ 26 $ 12 $ — $ 38 UK equities 4 16 — 20 Overseas equities 22 29 — 51 Fixed income securities: Other Government bonds 56 66 — 122 Corporate bonds 4 50 — 54 Derivative instruments — 20 — 20 Real estate — — 5 5 Cash 1 3 — 4 Other investments: Other investments — — 28 28 Total $ 113 $ 196 $ 33 $ 342 Other defined benefit plans December 31, 2014 Level 1 Level 2 Level 3 Total (millions) Equity securities: US equities $ 18 $ — $ — $ 18 UK equities 4 — — 4 Overseas equities 18 — — 18 Fixed income securities: Other Government bonds 65 — — 65 Corporate bonds 4 — — 4 Derivative instruments — 23 — 23 Real estate — — 6 6 Cash 11 — — 11 Other investments: Other investments 14 — 8 22 Total $ 134 $ 23 $ 14 $ 171 Legacy Willis’ other defined benefit pension plan asset allocations at December 31, 2015 based on fair values were as follows: Other defined benefit plans Asset Category 2015 2014 Equity securities 32 % 24 % Debt securities 50 % 40 % Real estate 2 % 3 % Derivatives 6 % 13 % Other 10 % 20 % Total 100 % 100 %
Expected future benefit payments	The following benefit payments, which reflect expected future service, as appropriate, are estimated to be paid by the other defined benefit pension plans: Expected future benefit payments Other defined benefit plans (millions) 2016 $ 10 2017 10 2018 11 2019 12 2020 13 2021-2025 75

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Short term debt and current portion of long-term debt	urrent portion of long-term debt consists of the following: December 31, 2015 2014 (i) (millions) 3-year term loan facility expires 2015 $ — $ 1 1-year term loan facility matures 2016 587 — Current portion of 7-year term loan facility expires 2018 22 17 5.625% senior notes due 2015 — 148 Fair value adjustment on 5.625% senior notes due 2015 — 1 4.125% senior notes due 2016 300 — Short-term borrowing under bank overdraft arrangement 79 — $ 988 $ 167 (i) As described in Note 2, following retrospective application of ASU 2015-03, ‘Simplifying the Presentation of Debt Issuance Costs’, debt issuance costs related to a recognized debt liability are now reported in the balance sheet as a direct deduction from the face amount of that liability. 2014 balances have been reclassified accordingly.
Long-term debt	Long-term debt consists of the following: December 31, 2015 2014 (i) (millions) 7-year term loan facility expires 2018 $ 218 $ 240 Revolving $800 million credit facility 467 — 4.125% senior notes due 2016 — 299 6.200% senior notes due 2017 394 393 7.000% senior notes due 2019 186 186 5.750% senior notes due 2021 495 494 4.625% senior notes due 2023 247 247 6.125% senior notes due 2043 271 271 $ 2,278 $ 2,130 (i) As described in Note 2, following retrospective application of ASU 2015-03, ‘Simplifying the Presentation of Debt Issuance Costs’, debt issuance costs related to a recognized debt liability are now reported in the balance sheet as a direct deduction from the face amount of that liability. 2014 balances have been reclassified accordingly.
Analysis of interest expense	Year ended December 31, 2015 2014 2013 (millions) 5.625% senior notes due 2015 $ 5 $ 8 $ 12 4.125% senior notes due 2016 13 13 13 6.200% senior notes due 2017 25 25 33 7.000% senior notes due 2019 14 14 18 5.750% senior notes due 2021 30 30 29 4.625% senior notes due 2023 11 11 4 6.125% senior notes due 2043 16 16 6 7-year term loan facility expires 2018 5 5 6 Revolving $800 million credit facility 6 3 2 WSI revolving credit facility 2 4 — Other (i) 15 6 3 Total interest expense $ 142 $ 135 $ 126

Provisions for Liabilities (Tab

Provisions for Liabilities (Tables)	12 Months Ended
	Dec. 31, 2015
Provisions for Liabilities [Abstract]
Analysis of movements on provisions for liabilities	Claims, lawsuits and other proceedings (i) Other provisions (ii) Total (millions) Balance at January 1, 2014 $ 164 $ 42 $ 206 Net provisions made during the year 19 5 24 Balances transferred in during the year (iii) — 5 5 Utilized in the year (31 ) (3 ) (34 ) Foreign currency translation adjustment (4 ) (3 ) (7 ) Balance at December 31, 2014 $ 148 $ 46 $ 194 Net provisions made during the year (iv) 82 3 85 Balances from acquisitions during the year 6 58 64 Utilized in the year (27 ) (15 ) (42 ) Foreign currency translation adjustment (4 ) (2 ) (6 ) Balance at December 31, 2015 $ 205 $ 90 $ 295 _________________________________ (i) The claims, lawsuits and other proceedings provision includes E&O cases which represents management’s assessment of liabilities that may arise from asserted and unasserted claims for alleged errors and omissions that arise in the ordinary course of the Group’s business. Where some of the potential liability is recoverable under the Group’s external insurance arrangements, the full assessment of the liability is included in the provision with the associated insurance recovery shown separately as an asset. (ii) The ‘Other’ category includes amounts that principally relate to post placement service provisions, property and employee-related provisions. (iii) Provisions held in the UK for dilapidation on UK properties all previously recognized within Deferred Revenue and Accrued Expenses were transferred to Provisions for Liabilities during 2014. (iv) In light of our review of facts and circumstances relating to ongoing non-ordinary course litigation arising out of Legacy Willis’ operations, particularly the Stanford Financial Group litigation matters discussed under “Legal Proceedings” in this 10-K report (which are non-ordinary course litigation matters), we added $70 million to our provisions for loss contingencies relating to the Stanford litigation. In conducting such a review, we take into account a variety of factors in accordance with applicable accounting standards. The ultimate resolution of these matters may differ from the amount provided for.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Contractual obligations	Payments due by Obligations Total 2016 2017-2018 2019-2020 After 2020 (millions) 7-year term loan facility expires 2018 $ 242 $ 23 $ 219 $ — $ — 1-year term loan facility expires 2016 592 592 — — — Interest on term loan 18 12 6 — — Revolving $800 million credit facility and commitment fees 472 2 470 — — Revolving $400 million credit facility commitment fees 1 1 — — — 4.125% senior notes due 2016 300 300 — — — 6.200% senior notes due 2017 394 — 394 — — 7.000% senior notes due 2019 187 — — 187 — 5.750% senior notes due 2021 500 — — — 500 4.625% senior notes due 2023 250 — — — 250 6.125% senior notes due 2043 275 — — — 275 Interest on senior notes 784 97 146 124 417 Total debt and related interest 4,015 1,027 1,235 311 1,442 Operating leases (i) 1,324 141 250 220 713 Pensions (ii) 273 97 88 88 — Acquisition liabilities 224 70 150 4 — Other contractual obligations (iii) 174 19 88 14 53 Total contractual obligations (iv) (v) $ 6,010 $ 1,354 $ 1,811 $ 637 $ 2,208 _________________________________ (i) Presented gross of sublease income. (ii) Excludes any potential ‘funding level’ contributions given these are dependent on future funding level assessments. (iii) Other contractual obligations include capital lease commitments, put option obligations and investment fund capital call obligations, the timing of which are included at the earliest point they may fall due. (iv) The above excludes $22 million of liabilities for unrecognized tax benefits as the Company is unable to reasonably predict the timing of settlement of these liabilities
Future minimum rental commitments under all non-cancellable operating lease agreements	Gross rental commitments Rentals from subleases Net rental commitments (millions) 2016 $ 141 $ (19 ) $ 122 2017 127 (19 ) 108 2018 123 (14 ) 109 2019 117 (12 ) 105 2020 103 (12 ) 91 Thereafter 713 (37 ) 676 Total $ 1,324 $ (113 ) $ 1,211

Accumulated Other Comprehensi60

Accumulated Other Comprehensive Loss, Net of Tax (Tables)	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Components of comprehensive income (loss)	The components of other comprehensive income (loss) are as follows: December 31, 2015 December 31, 2014 December 31, 2013 Before tax amount Tax Net of tax amount Before tax amount Tax Net of tax amount Before tax amount Tax Net of tax amount (millions) Other comprehensive income (loss): Foreign currency translation adjustments $ (133 ) $ — $ (133 ) $ (183 ) $ — $ (183 ) $ 20 $ — $ 20 Pension funding adjustments: Foreign currency translation on pension funding adjustments 44 (11 ) 33 49 (12 ) 37 (15 ) 5 (10 ) Net actuarial (loss) gain (38 ) 6 (32 ) (274 ) 19 (255 ) 83 2 85 Prior service gain 215 (43 ) 172 — — — — — — Amortization of unrecognized actuarial loss 48 (12 ) 36 48 (8 ) 40 55 (9 ) 46 Amortization of unrecognized prior service gain (18 ) 4 (14 ) (4 ) 1 (3 ) (5 ) 1 (4 ) Curtailment (loss) gain (18 ) 3 (15 ) 2 — 2 — — — 233 (53 ) 180 (179 ) — (179 ) 118 (1 ) 117 Derivative instruments: Interest rate reclassification adjustment — — — (5 ) 1 (4 ) (5 ) 1 (4 ) (Loss) gain on forward exchange contracts (effective element) (38 ) 7 (31 ) (31 ) 6 (25 ) 10 (2 ) 8 Forward exchange contract reclassification adjustment 4 (1 ) 3 16 (3 ) 13 1 — 1 Gain on treasury lock (effective element) — — — — — — 19 (4 ) 15 Treasury lock reclassification adjustment (1 ) 1 — (1 ) — (1 ) — — — (35 ) 7 (28 ) (21 ) 4 (17 ) 25 (5 ) 20 Other comprehensive income (loss) 65 (46 ) 19 (383 ) 4 (379 ) 163 (6 ) 157 Less: Other comprehensive loss attributable to noncontrolling interests 10 — 10 6 — 6 — — — Other comprehensive income (loss) attributable to Willis Towers Watson $ 75 $ (46 ) $ 29 $ (377 ) $ 4 $ (373 ) $ 163 $ (6 ) $ 157
Components of accumulated other comprehensive loss, net of tax	The components of accumulated other comprehensive loss, net of tax, are as follows: Net foreign currency translation adjustment Pension funding adjustment Net unrealized gain on derivative instruments Total (millions) Balance, December 31, 2012 $ (34 ) $ (831 ) $ 15 $ (850 ) Other comprehensive income (loss) before reclassifications 20 75 23 118 Amounts reclassified from accumulated other comprehensive income — 42 (3 ) 39 Net current year other comprehensive income (loss), net of tax and noncontrolling interests 20 117 20 157 Balance, December 31, 2013 $ (14 ) $ (714 ) $ 35 $ (693 ) Other comprehensive (loss) income before reclassifications (177 ) (216 ) (25 ) (418 ) Amounts reclassified from accumulated other comprehensive income — 37 8 45 Net current year other comprehensive income (loss), net of tax and noncontrolling interests (177 ) (179 ) (17 ) (373 ) Balance, December 31, 2014 $ (191 ) $ (893 ) $ 18 $ (1,066 ) Other comprehensive loss (income) before reclassifications (123 ) 158 (31 ) 4 Amounts reclassified from accumulated other comprehensive income — 22 3 25 Net current year other comprehensive (loss) income, net of tax and noncontrolling interests (123 ) 180 (28 ) 29 Balance, December 31, 2015 $ (314 ) $ (713 ) $ (10 ) $ (1,037 )
Schedule of amounts reclassified out of accumulated other comprehensive income	Amounts reclassified out of accumulated other comprehensive income into the statement of operations are as follows: Details about accumulated other comprehensive income components Amount reclassified from accumulated other comprehensive income Affected line item in the statement of operations Years ended December 31, 2015 2014 2013 (millions) Gains and losses on cash flow hedges (Note 24) Interest rate swaps $ — $ (5 ) $ (5 ) Investment income Foreign exchange contracts 4 16 1 Other income (expense), net Treasury lock (1 ) (1 ) — Interest expense 3 10 (4 ) Total before tax Tax — (2 ) 1 $ 3 $ 8 $ (3 ) Net of tax Amortization of defined benefit pension items (Note 17) Prior service gain $ (18 ) $ (4 ) $ (5 ) Salaries and benefits Net actuarial loss 48 48 55 Salaries and benefits 30 44 50 Total before tax Tax (8 ) (7 ) (8 ) $ 22 $ 37 $ 42 Net of tax Total reclassifications for the period $ 25 $ 45 $ 39

Equity and Noncontrolling Int61

Equity and Noncontrolling Interest (Tables)	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Effects of changes in ownership interest in subsidiaries	Years ended December 31, 2015 2014 2013 (millions) Net income attributable to Willis Towers Watson $ 373 $ 362 $ 365 Transfers from noncontrolling interest: Decrease in Willis Towers Watson’s paid-in capital for purchase of noncontrolling interest (53 ) — (4 ) Change from net income attributable to Willis Towers Watson and transfers from noncontrolling interests $ 320 $ 362 $ 361

Supplemental Disclosures of C62

Supplemental Disclosures of Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2015
Supplemental Cash Flow Elements [Abstract]
Supplemental disclosures regarding cash flow information and non-cash flow investing and financing activities	Years Ended December 31, 2015 2014 2013 (millions) Supplemental disclosures of cash flow information: Cash payments for income taxes, net $ 91 $ 88 $ 61 Cash payments for interest 126 123 117 Supplemental disclosures of non-cash investing and financing activities: Write-off of unamortized debt issuance costs $ — $ — $ (2 ) Write-back of fair value adjustment on 5.625% senior notes due 2015 — — 7 Assets acquired under capital leases — 3 7 Deferred payments on acquisitions of subsidiaries 7 10 2 Acquisitions: Fair value of assets acquired $ 2,448 $ 296 $ 47 Less: Liabilities assumed 2,014 107 30 Cash acquired 148 57 1 Net assets acquired, net of cash acquired $ 286 $ 132 $ 16

Derivative Financial Instrume63

Derivative Financial Instruments and Hedging Activities (Tables)	12 Months Ended
	Dec. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Foreign currency risk	December 31, 2015 December 31, 2014 Sell Fair value Sell Fair Value (millions) US dollar $ 1,023 $ (55 ) $ 678 $ (20 ) Euro $ 202 $ 21 $ 186 $ 18 Japanese yen $ 51 $ 3 $ 51 $ 7
Derivative financial and hedging instruments	Fair value Balance sheet December 31, December 31, Derivative financial instruments designated as hedging instruments: classification 2015 2014 (millions) Assets: Forward exchange contracts Other assets $ 25 $ 26 Interest rate swaps Other assets 2 — Total derivatives designated as hedging instruments $ 27 $ 26 Liabilities: Forward exchange contracts Other liabilities $ 53 $ 21 Interest rate swaps Other liabilities 2 — Total derivatives designated as hedging instruments $ 55 $ 21
Derivatives in cash flow hedging relationships	Derivatives in cash flow hedging relationships Amount of (i) on derivative (effective element) Location of gain (loss) (i) into income (effective element) Amount of (i) into Location of gain (loss) Amount of (millions) (millions) (millions) Year Ended December 31, 2015 Treasury locks — Interest expense (1 ) Interest expense — Forward exchange contracts (38 ) Other income (expense), net 4 Interest expense 1 Total $ (38 ) $ 3 $ 1 Year Ended December 31, 2014 Interest rate swaps $ — Investment income $ (5 ) Other income (expense), net $ — Treasury locks — Interest expense (1 ) Interest expense — Forward exchange contracts (31 ) Other income (expense), net 16 Interest expense (1 ) Total $ (31 ) $ 10 $ (1 ) Year Ended December 31, 2013 Interest rate swaps $ — Investment income $ (5 ) Other income (expense), net $ — Treasury locks 19 Interest expense — Interest expense 2 Forward exchange contracts 10 Other income (expense), net 1 Interest expense 1 Total $ 29 $ (4 ) $ 3 _________________________________ Amounts above shown gross of tax. (i) OCI means other comprehensive income.

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Assets and liabilities measured at fair value on a recurring basis	December 31, 2015 Quoted prices in active markets for identical assets Significant other observable inputs Significant other unobservable inputs Level 1 Level 2 Level 3 Total (millions) Assets at fair value: Derivative financial instruments — 26 — 26 Total assets $ — $ 26 $ — $ 26 Liabilities at fair value: Derivative financial instruments $ — $ 57 $ — $ 57 Total liabilities $ — $ 57 $ — $ 57 December 31, 2014 Quoted prices in active markets for identical assets Significant other observable inputs Significant other unobservable inputs Level 1 Level 2 Level 3 Total (millions) Assets at fair value: Derivative financial instruments — 26 — 26 Total assets $ — $ 26 $ — $ 26 Liabilities at fair value: Derivative financial instruments $ — $ 21 $ — $ 21 Total liabilities $ — $ 21 $ — $ 21
Summary of the estimated fair value of the company's financial instruments held or issued to finance the company's operations	December 31, 2015 2014 Carrying amount Fair value Carrying amount Fair value (millions) Liabilities: Short-term debt and current portion of long-term debt $ 988 $ 998 $ 167 $ 169 Long-term debt 2,278 2,394 2,130 2,327

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2015
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Information regarding operating segments	Commissions and fees Investment income Other income Total revenues Depreciation and amortization Operating income (loss) (millions) Year Ended December 31, 2015 Willis GB $ 637 $ 4 $ — $ 641 $ 26 $ 143 Willis CWR 811 3 1 815 33 158 Willis North America 1,298 1 6 1,305 65 187 Willis International 1,063 4 1 1,068 38 165 Total segments 3,809 12 8 3,829 162 653 Corporate and other (i) — — — — 9 (226 ) Total consolidated $ 3,809 $ 12 $ 8 $ 3,829 $ 171 $ 427 Year Ended December 31, 2014 Willis GB $ 662 $ 4 $ 3 $ 669 $ 31 $ 148 Willis CWR 749 5 12 766 12 224 Willis North America 1,318 1 4 1,323 68 232 Willis International 1,038 6 — 1,044 26 195 Total segments 3,767 16 19 3,802 137 799 Corporate and other (i) — — — — 9 (152 ) Total consolidated $ 3,767 $ 16 $ 19 $ 3,802 $ 146 $ 647 Year Ended December 31, 2013 Willis GB $ 665 $ 1 $ — $ 666 $ 31 $ 180 Willis CWR 716 5 — 721 11 221 Willis North America 1,304 2 7 1,313 76 205 Willis International 948 7 — 955 22 181 Total segments 3,633 15 7 3,655 140 787 Corporate and other (i) — — — — 9 (124 ) Total consolidated $ 3,633 $ 15 $ 7 $ 3,655 $ 149 $ 663 _________________________________ (i) See the following table for an analysis of the ‘Corporate and other’ line.
Schedule Of Segment Reporting Information By Segment Table [Text Block]	Years ended December 31, 2015 2014 2013 (millions) Costs of the holding company $ (8 ) $ (13 ) $ (10 ) Costs related to Group functions, leadership and projects (167 ) (171 ) (102 ) Non-servicing elements of defined benefit pension 110 53 42 Restructuring costs relating to the Operational Improvement Program (see Note 5) (33 ) (17 ) — Merger and acquisition transaction-related costs (58 ) — — Litigation provision (70 ) — — Expense Reduction Initiative — — (46 ) Other — (4 ) (8 ) Total Corporate and Other $ (226 ) $ (152 ) $ (124 )
Total consolidated operating income	The following table reconciles total consolidated operating income, as disclosed in the operating segment tables above, to consolidated income before income taxes and interest in earnings of associates. Years ended December 31, 2015 2014 2013 (millions) Total consolidated operating income $ 427 $ 647 $ 663 Other income (expense), net 55 6 22 Loss on extinguishment of debt — — (60 ) Interest expense (142 ) (135 ) (126 ) Income before income taxes and interest in earnings of associates $ 340 $ 518 $ 499
Reconciliation of Revenue from Segments to Consolidated [Table Text Block]	Years ended December 31, 2015 2014 2013 2015 2014 2013 2015 2014 2013 2015 2014 2013 2015 2014 2013 Willis GB Willis CWR Willis North America Willis International Total (millions) Commissions and fees: Retail insurance services $ 172 $ 184 $ 185 $ 92 $ 90 $ 89 $ 1,227 $ 1,244 $ 1,233 $ 1,042 $ 1,016 $ 926 $ 2,533 $ 2,534 $ 2,433 Specialty insurance services 465 478 480 719 659 627 71 74 71 21 22 22 1,276 1,233 1,200 Total commissions and fees 637 662 665 811 749 716 1,298 1,318 1,304 1,063 1,038 948 3,809 3,767 3,633 Investment income 4 4 1 3 5 5 1 1 2 4 6 7 12 16 15 Other income — 3 — 1 12 — 6 4 7 1 — — 8 19 7 Total Revenues $ 641 $ 669 $ 666 $ 815 $ 766 $ 721 $ 1,305 $ 1,323 $ 1,313 $ 1,068 $ 1,044 $ 955 $ 3,829 $ 3,802 $ 3,655
Information regarding geographic locations	Years Ended December 31, 2015 2014 2013 (millions) Commissions and fees (i) UK $ 1,040 $ 1,027 $ 1,026 US 1,590 1,592 1,549 Other (ii) 1,179 1,148 1,058 Total $ 3,809 $ 3,767 $ 3,633 December 31, 2015 2014 (millions) Fixed assets UK $ 288 $ 232 US 177 193 Other (ii) 98 58 Total $ 563 $ 483 _________________________________ (i) Commissions and fees are attributed to countries based upon the location of the subsidiary generating the revenue. (ii) Other than in the United Kingdom and the United States, the Company does not conduct business in any country in which its commissions and fees and or fixed assets exceed 10 percent of consolidated commissions and fees and or fixed assets, respectively.

Subsidiary Undertakings (Tables

Subsidiary Undertakings (Tables)	12 Months Ended
	Dec. 31, 2015
Investments in and Advances to Affiliates, Schedule of Investments [Abstract]
List of Group's subsidiary undertakings	Subsidiary name Country of registration Class of share Percentage ownership Holding companies TAI Limited England and Wales Ordinary shares 100 % Trinity Acquisition Limited England and Wales Ordinary shares 100 % Willis Faber Limited England and Wales Ordinary shares 100 % Willis Group Limited England and Wales Ordinary shares 100 % Willis Investment UK Holdings Limited England and Wales Ordinary shares 100 % Willis Netherlands Holdings B.V. Netherlands Ordinary shares 100 % Willis Europe B.V. England and Wales Ordinary shares 100 % Willis France Holdings SAS France Ordinary shares 100 % Insurance broking companies Willis HRH, Inc. USA Common shares 100 % Willis Limited England and Wales Ordinary shares 100 % Willis North America, Inc. USA Common shares 100 % Willis Re, Inc. USA Common shares 100 %

Financial Information for Par67

Financial Information for Parent Guarantor, Other Guarantor Subsidiaries and Non-Guarantor Subsidiaries (Tables)	12 Months Ended
	Dec. 31, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Income Statement [Table Text Block]	Condensed Consolidating Statement of Operations Year Ended December 31, 2014 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ — $ 8 $ 3,759 $ — $ 3,767 Investment income — — — 16 — 16 Other income — — — 19 — 19 Total revenues — — 8 3,794 — 3,802 EXPENSES Salaries and benefits (1 ) — (81 ) (2,232 ) — (2,314 ) Other operating expenses (16 ) (95 ) (38 ) (510 ) — (659 ) Depreciation expense — (4 ) (17 ) (71 ) — (92 ) Amortization of intangible assets — — — (54 ) — (54 ) Restructuring costs — (11 ) (3 ) (22 ) — (36 ) Total expenses (17 ) (110 ) (139 ) (2,889 ) — (3,155 ) OPERATING (LOSS) INCOME (17 ) (110 ) (131 ) 905 — 647 Other (expense) income, net (15 ) (220 ) — 11 230 6 Income from Group undertakings — 221 313 102 (636 ) — Expenses due to Group undertakings — (33 ) (179 ) (424 ) 636 — Interest expense (43 ) (35 ) (45 ) (12 ) — (135 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (75 ) (177 ) (42 ) 582 230 518 Income tax benefit (expense) — 25 24 (208 ) — (159 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (75 ) (152 ) (18 ) 374 230 359 Interest in earnings of associates, net of tax — 10 — 4 — 14 Equity account for subsidiaries 437 570 76 — (1,083 ) — NET INCOME 362 428 58 378 (853 ) 373 Less: Net income attributable to noncontrolling interests — — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 362 $ 428 $ 58 $ 367 $ (853 ) $ 362 Condensed Consolidating Statement of Operations Year Ended December 31, 2015 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ — $ 11 $ 3,798 $ — $ 3,809 Investment income — 1 — 11 — 12 Other income — — — 8 — 8 Total revenues — 1 11 3,817 — 3,829 EXPENSES Salaries and benefits (1 ) (1 ) (77 ) (2,227 ) — (2,306 ) Other operating expenses (12 ) (113 ) (1 ) (673 ) — (799 ) Depreciation expense — (6 ) (16 ) (73 ) — (95 ) Amortization of intangible assets — — — (76 ) — (76 ) Restructuring costs — (28 ) (13 ) (85 ) — (126 ) Total expenses (13 ) (148 ) (107 ) (3,134 ) — (3,402 ) OPERATING (LOSS) INCOME (13 ) (147 ) (96 ) 683 — 427 Other (expense) income, net (10 ) 42 — 23 — 55 Income from Group undertakings — 225 236 110 (571 ) — Expenses due to Group undertakings — (31 ) (189 ) (351 ) 571 — Interest expense (43 ) (39 ) (42 ) (18 ) — (142 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (66 ) 50 (91 ) 447 — 340 Income tax benefit (expense) — 29 17 (13 ) — 33 (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (66 ) 79 (74 ) 434 — 373 Interest in earnings of associates, net of tax — 9 — 2 — 11 Equity account for subsidiaries 439 347 106 — (892 ) — NET INCOME 373 435 32 436 (892 ) 384 Less: Net income attributable to noncontrolling interests — — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 373 $ 435 $ 32 $ 425 $ (892 ) $ 373 Condensed Consolidating Statement of Operations Year Ended December 31, 2013 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ — $ 8 $ 3,625 $ — $ 3,633 Investment income — — — 15 — 15 Other income — — — 7 — 7 Total revenues — — 8 3,647 — 3,655 EXPENSES Salaries and benefits (1 ) — (103 ) (2,103 ) — (2,207 ) Other operating expenses (5 ) (69 ) (163 ) (399 ) — (636 ) Depreciation expense — (3 ) (20 ) (71 ) — (94 ) Amortization of intangible assets — — — (55 ) — (55 ) Total expenses (6 ) (72 ) (286 ) (2,628 ) — (2,992 ) OPERATING (LOSS) INCOME (6 ) (72 ) (278 ) 1,019 — 663 Other income (expense), net 5 (4 ) — 31 (10 ) 22 Income from Group undertakings — 191 364 86 (641 ) — Expenses due to Group undertakings (10 ) (34 ) (141 ) (456 ) 641 — Loss on extinguishment of debt — — (60 ) — — (60 ) Interest expense (42 ) (16 ) (63 ) (5 ) — (126 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (53 ) 65 (178 ) 675 (10 ) 499 Income tax benefit (expense) — 23 — (145 ) — (122 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (53 ) 88 (178 ) 530 (10 ) 377 Interest in earnings of associates, net of tax — 9 — (9 ) — — Equity account for subsidiaries 418 320 150 — (888 ) — NET INCOME (LOSS) 365 417 (28 ) 521 (898 ) 377 Less: Net income attributable to noncontrolling interests — — — (12 ) — (12 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 365 $ 417 $ (28 ) $ 509 $ (898 ) $ 365 Condensed Consolidating Statement of Operations Year Ended December 31, 2015 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ 11 $ 3,798 $ — $ 3,809 Investment income — 1 11 — 12 Other income — — 8 — 8 Total revenues — 12 3,817 — 3,829 EXPENSES Salaries and benefits (1 ) (78 ) (2,227 ) — (2,306 ) Other operating expenses (12 ) (114 ) (673 ) — (799 ) Depreciation expense — (22 ) (73 ) — (95 ) Amortization of intangible assets — — (76 ) — (76 ) Restructuring costs — (41 ) (85 ) — (126 ) Total expenses (13 ) (255 ) (3,134 ) — (3,402 ) OPERATING (LOSS) INCOME (13 ) (243 ) 683 — 427 Other (expense) income, net (10 ) 42 23 — 55 Income from Group undertakings — 350 110 (460 ) — Expenses due to Group undertakings — (109 ) (351 ) 460 — Interest expense (43 ) (81 ) (18 ) — (142 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (66 ) (41 ) 447 — 340 Income tax benefit (expense) — 46 (13 ) — 33 (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (66 ) 5 434 — 373 Interest in earnings of associates, net of tax — 9 2 — 11 Equity account for subsidiaries 439 421 — (860 ) — NET INCOME 373 435 436 (860 ) 384 Less: Net income attributable to noncontrolling interests — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 373 $ 435 $ 425 $ (860 ) $ 373 Condensed Consolidating Statement of Operations Year Ended December 31, 2013 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ 8 $ 3,625 $ — $ 3,633 Investment income — — 15 — 15 Other income — — 7 — 7 Total revenues — 8 3,647 — 3,655 EXPENSES Salaries and benefits (1 ) (103 ) (2,103 ) — (2,207 ) Other operating expenses (5 ) (232 ) (399 ) — (636 ) Depreciation expense — (23 ) (71 ) — (94 ) Amortization of intangible assets — — (55 ) — (55 ) Total expenses (6 ) (358 ) (2,628 ) — (2,992 ) OPERATING (LOSS) INCOME (6 ) (350 ) 1,019 — 663 Other income (expense), net 5 (4 ) 31 (10 ) 22 Income from Group undertakings — 466 86 (552 ) — Expenses due to Group undertakings (10 ) (86 ) (456 ) 552 — Loss on extinguishment of debt — (60 ) — — (60 ) Interest expense (42 ) (79 ) (5 ) — (126 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (53 ) (113 ) 675 (10 ) 499 Income tax benefit (expense) — 23 (145 ) — (122 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (53 ) (90 ) 530 (10 ) 377 Interest in earnings of associates, net of tax — 9 (9 ) — — Equity account for subsidiaries 418 498 — (916 ) — NET INCOME 365 417 521 (926 ) 377 Less: Net income attributable to noncontrolling interests — — (12 ) — (12 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 365 $ 417 $ 509 $ (926 ) $ 365 Condensed Consolidating Statement of Operations Year Ended December 31, 2014 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ 8 $ 3,759 $ — $ 3,767 Investment income — — 16 — 16 Other income — — 19 — 19 Total revenues — 8 3,794 — 3,802 EXPENSES Salaries and benefits (1 ) (81 ) (2,232 ) — (2,314 ) Other operating expenses (16 ) (133 ) (510 ) — (659 ) Depreciation expense — (21 ) (71 ) — (92 ) Amortization of intangible assets — — (54 ) — (54 ) Restructuring costs — (14 ) (22 ) — (36 ) Total expenses (17 ) (249 ) (2,889 ) — (3,155 ) OPERATING (LOSS) INCOME (17 ) (241 ) 905 — 647 Other (expense) income, net (15 ) (220 ) 11 230 6 Income from Group undertakings — 424 102 (526 ) — Expenses due to Group undertakings — (102 ) (424 ) 526 — Interest expense (43 ) (80 ) (12 ) — (135 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (75 ) (219 ) 582 230 518 Income tax benefit (expense) — 49 (208 ) — (159 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (75 ) (170 ) 374 230 359 Interest in earnings of associates, net of tax — 10 4 — 14 Equity account for subsidiaries 437 588 — (1,025 ) — NET INCOME 362 428 378 (795 ) 373 Less: Net income attributable to noncontrolling interests — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 362 $ 428 $ 367 $ (795 ) $ 362 Condensed Consolidating Statement of Operations Year Ended December 31, 2013 Willis The Other The Other Consolidating Consolidated (millions) REVENUES Commissions and fees $ — $ 8 $ — $ 3,625 $ — $ 3,633 Investment income — — — 15 — 15 Other income — — — 7 — 7 Total revenues — 8 — 3,647 — 3,655 EXPENSES Salaries and benefits (1 ) (103 ) — (2,103 ) — (2,207 ) Other operating expenses (5 ) (231 ) (1 ) (399 ) — (636 ) Depreciation expense — (23 ) — (71 ) — (94 ) Amortization of intangible assets — — — (55 ) — (55 ) Total expenses (6 ) (357 ) (1 ) (2,628 ) — (2,992 ) OPERATING (LOSS) INCOME (6 ) (349 ) (1 ) 1,019 — 663 Other income (expense), net 5 (4 ) — 31 (10 ) 22 Income from Group undertakings — 491 68 86 (645 ) — Expenses due to Group undertakings (10 ) (153 ) (26 ) (456 ) 645 — Loss on extinguishment of debt — (60 ) — — — (60 ) Interest expense (42 ) (61 ) (18 ) (5 ) — (126 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (53 ) (136 ) 23 675 (10 ) 499 Income tax benefit (expense) — 29 (6 ) (145 ) — (122 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (53 ) (107 ) 17 530 (10 ) 377 Interest in earnings of associates, net of tax — 9 — (9 ) — — Equity account for subsidiaries 418 515 344 — (1,277 ) — NET INCOME 365 417 361 521 (1,287 ) 377 Less: Net income attributable to noncontrolling interests — — — (12 ) — (12 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 365 $ 417 $ 361 $ 509 $ (1,287 ) $ 365 Year Ended December 31, 2015 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ 11 $ — $ 3,798 $ — $ 3,809 Investment income — 1 — 11 — 12 Other income — — — 8 — 8 Total revenues — 12 — 3,817 — 3,829 EXPENSES Salaries and benefits (1 ) (78 ) — (2,227 ) — (2,306 ) Other operating expenses (12 ) (114 ) — (673 ) — (799 ) Depreciation expense — (22 ) — (73 ) — (95 ) Amortization of intangible assets — — — (76 ) — (76 ) Restructuring costs — (41 ) — (85 ) — (126 ) Total expenses (13 ) (255 ) — (3,134 ) — (3,402 ) OPERATING (LOSS) INCOME (13 ) (243 ) — 683 — 427 Other (expense) income, net (10 ) 42 — 23 — 55 Income from Group undertakings — 374 93 110 (577 ) — Expenses due to Group undertakings — (200 ) (26 ) (351 ) 577 — Interest expense (43 ) (41 ) (40 ) (18 ) — (142 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (66 ) (68 ) 27 447 — 340 Income tax benefit (expense) — 51 (5 ) (13 ) — 33 (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (66 ) (17 ) 22 434 — 373 Interest in earnings of associates, net of tax — 9 — 2 — 11 Equity account for subsidiaries 439 443 337 — (1,219 ) — NET INCOME 373 435 359 436 (1,219 ) 384 Less: Net income attributable to noncontrolling interests — — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 373 $ 435 $ 359 $ 425 $ (1,219 ) $ 373 Condensed Consolidating Statement of Operations Year Ended December 31, 2014 Willis The Other The Other Consolidating Consolidated (millions) REVENUES Commissions and fees $ — $ 8 $ — $ 3,759 $ — $ 3,767 Investment income — — — 16 — 16 Other income — — — 19 — 19 Total revenues — 8 — 3,794 — 3,802 EXPENSES Salaries and benefits (1 ) (81 ) — (2,232 ) — (2,314 ) Other operating expenses (16 ) (133 ) — (510 ) — (659 ) Depreciation expense — (21 ) — (71 ) — (92 ) Amortization of intangible assets — — — (54 ) — (54 ) Restructuring costs — (14 ) — (22 ) — (36 ) Total expenses (17 ) (249 ) — (2,889 ) — (3,155 ) OPERATING (LOSS) INCOME (17 ) (241 ) — 905 — 647 Other (expense) income, net (15 ) (220 ) — 11 230 6 Income from Group undertakings — 450 91 102 (643 ) — Expenses due to Group undertakings — (190 ) (29 ) (424 ) 643 — Interest expense (43 ) (44 ) (36 ) (12 ) — (135 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (75 ) (245 ) 26 582 230 518 Income tax benefit (expense) — 54 (5 ) (208 ) — (159 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (75 ) (191 ) 21 374 230 359 Interest in earnings of associates, net of tax — 10 — 4 — 14 Equity account for subsidiaries 437 609 314 — (1,360 ) — NET INCOME 362 428 335 378 (1,130 ) 373 Less: Net income attributable to noncontrolling interests — — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 362 $ 428 $ 335 $ 367 $ (1,130 ) $ 362
Condensed Statement of Comprehensive Income [Table Text Block]	Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2014 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive (loss) income $ (11 ) $ 69 $ (110 ) $ 49 $ (3 ) $ (6 ) Less: Comprehensive income attributable to noncontrolling interests — — — (5 ) — (5 ) Comprehensive (loss) income attributable to Willis Towers Watson $ (11 ) $ 69 $ (110 ) $ 44 $ (3 ) $ (11 ) Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2015 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 402 $ 462 $ 49 $ 455 $ (965 ) $ 403 Less: Comprehensive income attributable to noncontrolling interests — — — (1 ) — (1 ) Comprehensive income attributable to Willis Towers Watson $ 402 $ 462 $ 49 $ 454 $ (965 ) $ 402 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2013 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 522 $ 565 $ 74 $ 636 $ (1,263 ) $ 534 Less: Comprehensive income attributable to noncontrolling interests — — — (12 ) — (12 ) Comprehensive income attributable to Willis Group Holdings $ 522 $ 565 $ 74 $ 624 $ (1,263 ) $ 522 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2014 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) Comprehensive (loss) income $ (11 ) $ 69 $ 49 $ (113 ) $ (6 ) Less: Comprehensive income attributable to noncontrolling interests — — (5 ) — (5 ) Comprehensive (loss) income attributable to Willis Towers Watson $ (11 ) $ 69 $ 44 $ (113 ) $ (11 ) Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2013 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 522 $ 565 $ 636 $ (1,189 ) $ 534 Less: Comprehensive income attributable to noncontrolling interests — — (12 ) — (12 ) Comprehensive income attributable to Willis Towers Watson $ 522 $ 565 $ 624 $ (1,189 ) $ 522 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2015 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 402 $ 462 $ 455 $ (916 ) $ 403 Less: Comprehensive income attributable to noncontrolling interests — — (1 ) — (1 ) Comprehensive income attributable to Willis Towers Watson $ 402 $ 462 $ 454 $ (916 ) $ 402 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2015 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 402 $ 462 $ 400 $ 455 $ (1,316 ) $ 403 Less: Comprehensive income attributable to noncontrolling interests — — — (1 ) — (1 ) Comprehensive income attributable to Willis Towers Watson $ 402 $ 462 $ 400 $ 454 $ (1,316 ) $ 402 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2014 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive (loss) income $ (11 ) $ 69 $ (5 ) $ 49 $ (108 ) $ (6 ) Less: Comprehensive income attributable to noncontrolling interests — — — (5 ) — (5 ) Comprehensive (loss) income attributable to Willis Towers Watson $ (11 ) $ 69 $ (5 ) $ 44 $ (108 ) $ (11 ) Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2013 Willis The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 522 $ 565 $ 504 $ 636 $ (1,693 ) $ 534 Less: Comprehensive income attributable to noncontrolling interests — — — (12 ) — (12 ) Comprehensive income attributable to Willis Towers Watson $ 522 $ 565 $ 504 $ 624 $ (1,693 ) $ 522
Condensed Balance Sheet [Table Text Block]	Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 3 $ 2 $ — $ 527 $ — $ 532 Accounts receivable, net — — 7 1,251 — 1,258 Fiduciary assets — — — 10,458 — 10,458 Other current assets 1 49 18 194 (7 ) 255 Amounts due from Group undertakings 3,423 1,684 822 1,259 (7,188 ) — Total current assets 3,427 1,735 847 13,689 (7,195 ) 12,503 NON-CURRENT ASSETS Investments in subsidiaries — 3,208 832 — (4,040 ) — Fixed assets, net — 23 35 505 — 563 Goodwill — — — 3,737 — 3,737 Other intangible assets, net — — — 1,115 — 1,115 Investments in associates — — — 13 — 13 Deferred tax assets — — — 76 — 76 Pension benefits asset — — — 623 — 623 Other non-current assets — 8 2 199 — 209 Non-current amounts due from Group undertakings — 518 785 — (1,303 ) — Total non-current assets — 3,757 1,654 6,268 (5,343 ) 6,336 TOTAL ASSETS $ 3,427 $ 5,492 $ 2,501 $ 19,957 $ (12,538 ) $ 18,839 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ — $ 10,458 $ — $ 10,458 Deferred revenue and accrued expenses 1 13 55 683 — 752 Income taxes payable — — — 52 (7 ) 45 Short-term debt and current portion of long-term debt 300 609 — 79 — 988 Other current liabilities 15 38 23 482 — 558 Amounts due to Group undertakings — 4,141 1,545 1,502 (7,188 ) — Total current liabilities 316 4,801 1,623 13,256 (7,195 ) 12,801 NON-CURRENT LIABILITIES Investments in subsidiaries 387 — — — (387 ) — Long-term debt 495 1,203 580 — — 2,278 Liabilities for pension benefits — — — 279 — 279 Deferred tax liabilities — 1 — 239 — 240 Provisions for liabilities — — — 295 — 295 Other non-current liabilities — 21 15 497 — 533 Non-current amounts due to Group undertakings — — 518 785 (1,303 ) — Total non-current liabilities 882 1,225 1,113 2,095 (1,690 ) 3,625 TOTAL LIABILITIES $ 1,198 $ 6,026 $ 2,736 $ 15,351 $ (8,885 ) $ 16,426 Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Other The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — — 53 — 53 EQUITY Total Willis Towers Watson stockholders’ equity 2,229 (534 ) (235 ) 4,422 (3,653 ) 2,229 Noncontrolling interests — — — 131 — 131 Total equity 2,229 (534 ) (235 ) 4,553 (3,653 ) 2,360 TOTAL LIABILITIES AND EQUITY $ 3,427 $ 5,492 $ 2,501 $ 19,957 $ (12,538 ) $ 18,839 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 9 $ 2 $ — $ 624 $ — $ 635 Accounts receivable, net — — 3 1,041 — 1,044 Fiduciary assets — — — 8,948 — 8,948 Other current assets — 27 8 206 (29 ) 212 Amounts due by group undertakings 3,675 923 1,057 1,114 (6,769 ) — Total current assets 3,684 952 1,068 11,933 (6,798 ) 10,839 NON-CURRENT ASSETS Investments in subsidiaries — 2,537 715 — (3,252 ) — Fixed assets, net — 20 42 421 — 483 Goodwill — — — 2,937 — 2,937 Other intangible assets, net — — — 450 — 450 Investments in associates — 147 — 22 — 169 Deferred tax assets — — — 19 — 19 Pension benefits asset — — — 314 — 314 Other non-current assets — 1 3 206 — 210 Non-current amounts due by group undertakings — 518 740 — (1,258 ) — Total non-current assets — 3,223 1,500 4,369 (4,510 ) 4,582 TOTAL ASSETS $ 3,684 $ 4,175 $ 2,568 $ 16,302 $ (11,308 ) $ 15,421 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ — $ 8,948 $ — $ 8,948 Deferred revenue and accrued expenses 1 4 30 584 — 619 Income taxes payable — — 7 55 (29 ) 33 Short-term debt and current portion of long-term debt — 17 149 1 — 167 Other current liabilities 67 11 46 320 — 444 Amounts due to group undertakings — 4,374 1,499 896 (6,769 ) — Total current liabilities 68 4,406 1,731 10,804 (6,798 ) 10,211 NON-CURRENT LIABILITIES Investments in subsidiaries 838 — — — (838 ) — Long-term debt 793 758 579 — — 2,130 Liabilities for pension benefits — — — 284 — 284 Deferred tax liabilities — — — 147 — 147 Provisions for liabilities — — — 194 — 194 Other non-current liabilities — — 17 372 — 389 Non-current amounts due to group undertakings — — 518 740 (1,258 ) — Total non-current liabilities 1,631 758 1,114 1,737 (2,096 ) 3,144 TOTAL LIABILITIES $ 1,699 $ 5,164 $ 2,845 $ 12,541 $ (8,894 ) $ 13,355 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Other The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — — 59 — 59 EQUITY Total Willis Towers Watson stockholders’ equity 1,985 (989 ) (277 ) 3,680 (2,414 ) 1,985 Noncontrolling interests — — — 22 — 22 Total equity 1,985 (989 ) (277 ) 3,702 (2,414 ) 2,007 TOTAL LIABILITIES AND EQUITY $ 3,684 $ 4,175 $ 2,568 $ 16,302 $ (11,308 ) $ 15,421 Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Guarantors Other Consolidating adjustments Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 3 $ 2 $ 527 $ — $ 532 Accounts receivable, net — 7 1,251 — 1,258 Fiduciary assets — — 10,458 — 10,458 Other current assets 1 67 194 (7 ) 255 Amounts due from group undertakings 3,423 1,257 1,259 (5,939 ) — Total current assets 3,427 1,333 13,689 (5,946 ) 12,503 NON-CURRENT ASSETS Investments in subsidiaries — 4,275 — (4,275 ) — Fixed assets, net — 58 505 — 563 Goodwill — — 3,737 — 3,737 Other intangible assets, net — — 1,115 — 1,115 Investments in associates — — 13 — 13 Deferred tax assets — — 76 — 76 Pension benefits asset — — 623 — 623 Other non-current assets — 10 199 — 209 Non-current amounts due from group undertakings — 785 — (785 ) — Total non-current assets — 5,128 6,268 (5,060 ) 6,336 TOTAL ASSETS $ 3,427 $ 6,461 $ 19,957 $ (11,006 ) $ 18,839 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ 10,458 $ — $ 10,458 Deferred revenue and accrued expenses 1 68 683 — 752 Income taxes payable — — 52 (7 ) 45 Short-term debt and current portion of long-term debt 300 609 79 — 988 Other current liabilities 15 61 482 — 558 Amounts due to group undertakings — 4,437 1,502 (5,939 ) — Total current liabilities 316 5,175 13,256 (5,946 ) 12,801 NON-CURRENT LIABILITIES Investments in subsidiaries 387 — — (387 ) — Long-term debt 495 1,783 — — 2,278 Liabilities for pension benefits — — 279 — 279 Deferred tax liabilities — 1 239 — 240 Provisions for liabilities — — 295 — 295 Other non-current liabilities — 36 497 — 533 Non-current amounts due to group undertakings — — 785 (785 ) — Total non-current liabilities 882 1,820 2,095 (1,172 ) 3,625 TOTAL LIABILITIES $ 1,198 $ 6,995 $ 15,351 $ (7,118 ) $ 16,426 Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — 53 — 53 EQUITY Total Willis Towers Watson stockholders’ equity 2,229 (534 ) 4,422 (3,888 ) 2,229 Noncontrolling interests — — 131 — 131 Total equity 2,229 (534 ) 4,553 (3,888 ) 2,360 TOTAL LIABILITIES AND EQUITY $ 3,427 $ 6,461 $ 19,957 $ (11,006 ) $ 18,839 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Guarantors Other Consolidating adjustments Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 9 $ 2 $ 624 $ — $ 635 Accounts receivable, net — 3 1,041 — 1,044 Fiduciary assets — — 8,948 — 8,948 Other current assets — 35 206 (29 ) 212 Amounts due from group undertakings 3,675 730 1,114 (5,519 ) — Total current assets 3,684 770 11,933 (5,548 ) 10,839 NON-CURRENT ASSETS Investments in subsidiaries — 3,529 — (3,529 ) — Fixed assets, net — 62 421 — 483 Goodwill — — 2,937 — 2,937 Other intangible assets, net — — 450 — 450 Investments in associates — 147 22 — 169 Deferred tax assets — — 19 — 19 Pension benefits asset — — 314 — 314 Other non-current assets — 4 206 — 210 Non-current amounts due from group undertakings — 740 — (740 ) — Total non-current assets — 4,482 4,369 (4,269 ) 4,582 TOTAL ASSETS $ 3,684 $ 5,252 $ 16,302 $ (9,817 ) $ 15,421 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ 8,948 $ — $ 8,948 Deferred revenue and accrued expenses 1 34 584 — 619 Income taxes payable — 7 55 (29 ) 33 Short-term debt and current portion of long-term debt — 166 1 — 167 Other current liabilities 67 57 320 — 444 Amounts due to group undertakings — 4,623 896 (5,519 ) — Total current liabilities 68 4,887 10,804 (5,548 ) 10,211 NON-CURRENT LIABILITIES Investments in subsidiaries 838 — — (838 ) — Long-term debt 793 1,337 — — 2,130 Liabilities for pension benefits — — 284 — 284 Deferred tax liabilities — — 147 — 147 Provisions for liabilities — — 194 — 194 Other non-current liabilities — 17 372 — 389 Non-current amounts due to group undertakings — — 740 (740 ) — Total non-current liabilities 1,631 1,354 1,737 (1,578 ) 3,144 TOTAL LIABILITIES $ 1,699 $ 6,241 $ 12,541 $ (7,126 ) $ 13,355 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — 59 — 59 EQUITY Total Willis Towers Watson stockholders’ equity 1,985 (989 ) 3,680 (2,691 ) 1,985 Noncontrolling interests — — 22 — 22 Total equity 1,985 (989 ) 3,702 (2,691 ) 2,007 TOTAL LIABILITIES AND EQUITY $ 3,684 $ 5,252 $ 16,302 $ (9,817 ) $ 15,421 Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Other The Other Consolidating Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 3 $ 2 $ — $ 527 $ — $ 532 Accounts receivable, net — 7 — 1,251 — 1,258 Fiduciary assets — — — 10,458 — 10,458 Other current assets 1 72 — 194 (12 ) 255 Amounts due from group undertakings 3,423 951 1,538 1,259 (7,171 ) — Total current assets 3,427 1,032 1,538 13,689 (7,183 ) 12,503 NON-CURRENT ASSETS Investments in subsidiaries — 4,069 3,092 — (7,161 ) — Fixed assets, net — 58 — 505 — 563 Goodwill — — — 3,737 — 3,737 Other intangible assets, net — — — 1,115 — 1,115 Investments in associates — — — 13 — 13 Deferred tax assets — — — 76 — 76 Pension benefits asset — — — 623 — 623 Other non-current assets — 9 1 199 — 209 Non-current amounts due from group undertakings — 785 518 — (1,303 ) — Total non-current assets — 4,921 3,611 6,268 (8,464 ) 6,336 TOTAL ASSETS $ 3,427 $ 5,953 $ 5,149 $ 19,957 $ (15,647 ) $ 18,839 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ — $ 10,458 $ — $ 10,458 Deferred revenue and accrued expenses 1 68 — 683 — 752 Income taxes payable — — 5 52 (12 ) 45 Short-term debt and current portion of long-term debt 300 — 609 79 — 988 Other current liabilities 15 50 11 482 — 558 Amounts due to group undertakings — 5,234 435 1,502 (7,171 ) — Total current liabilities 316 5,352 1,060 13,256 (7,183 ) 12,801 NON-CURRENT LIABILITIES Investments in subsidiaries 387 — — — (387 ) — Long-term debt 495 580 1,203 — — 2,278 Liabilities for pension benefits — — — 279 — 279 Deferred tax liabilities — 1 — 239 — 240 Provisions for liabilities — — — 295 — 295 Other non-current liabilities — 36 — 497 — 533 Non-current amounts due to group undertakings — 518 — 785 (1,303 ) — Total non-current liabilities 882 1,135 1,203 2,095 (1,690 ) 3,625 TOTAL LIABILITIES $ 1,198 $ 6,487 $ 2,263 $ 15,351 $ (8,873 ) $ 16,426 Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Other The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — — 53 — 53 EQUITY Total Willis Towers Watson stockholders’ equity 2,229 (534 ) 2,886 4,422 (6,774 ) 2,229 Noncontrolling interests — — — 131 — 131 Total equity 2,229 (534 ) 2,886 4,553 (6,774 ) 2,360 TOTAL LIABILITIES AND EQUITY $ 3,427 $ 5,953 $ 5,149 $ 19,957 $ (15,647 ) $ 18,839 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Other The Other Consolidating Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 9 $ 2 $ — $ 624 $ — $ 635 Accounts receivable, net — 3 — 1,041 — 1,044 Fiduciary assets — — — 8,948 — 8,948 Other current assets — 39 — 206 (33 ) 212 Amounts due from group undertakings 3,675 1,153 797 1,114 (6,739 ) — Total current assets 3,684 1,197 797 11,933 (6,772 ) 10,839 NON-CURRENT ASSETS Investments in subsidiaries — 3,478 2,579 — (6,057 ) — Fixed assets, net — 62 — 421 — 483 Goodwill — — — 2,937 — 2,937 Other intangible assets, net — — — 450 — 450 Investments in associates — 147 — 22 — 169 Deferred tax assets — — — 19 — 19 Pension benefits asset — — — 314 — 314 Other non-current assets — 3 1 206 — 210 Non-current amounts due from group undertakings — 740 518 — (1,258 ) — Total non-current assets — 4,430 3,098 4,369 (7,315 ) 4,582 TOTAL ASSETS $ 3,684 $ 5,627 $ 3,895 $ 16,302 $ (14,087 ) $ 15,421 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ — $ 8,948 $ — $ 8,948 Deferred revenue and accrued expenses 1 34 — 584 — 619 Income taxes payable — 6 5 55 (33 ) 33 Short-term debt and current portion of long-term debt — 149 17 1 — 167 Other current liabilities 67 46 11 320 — 444 Amounts due to group undertakings — 5,267 576 896 (6,739 ) — Total current liabilities 68 5,502 609 10,804 (6,772 ) 10,211 NON-CURRENT LIABILITIES Investments in subsidiaries 838 — — — (838 ) — Long-term debt 793 579 758 — — 2,130 Liabilities for pension benefits — — — 284 — 284 Deferred tax liabilities — — — 147 — 147 Provisions for liabilities — — — 194 — 194 Other non-current liabilities — 17 — 372 — 389 Non-current amounts due to group undertakings — 518 — 740 (1,258 ) — Total non-current liabilities 1,631 1,114 758 1,737 (2,096 ) 3,144 TOTAL LIABILITIES $ 1,699 $ 6,616 $ 1,367 $ 12,541 $ (8,868 ) $ 13,355 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Other The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — — 59 — 59 EQUITY Total Willis Towers Watson stockholders’ equity 1,985 (989 ) 2,528 3,680 (5,219 ) 1,985 Noncontrolling interests — — — 22 — 22 Total equity 1,985 (989 ) 2,528 3,702 (5,219 ) 2,007 TOTAL LIABILITIES AND EQUITY $ 3,684 $ 5,627 $ 3,895 $ 16,302 $ (14,087 ) $ 15,421
Condensed Cash Flow Statement [Table Text Block]	Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2015 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (10 ) $ 583 $ 43 $ (223 ) $ (150 ) $ 243 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — — — 13 — 13 Additions to fixed assets — (10 ) (8 ) (128 ) — (146 ) Additions to intangibles assets — — — (12 ) — (12 ) Acquisitions of operations, net of cash acquired — — — (845 ) — (845 ) Payments to acquire other investments, net of distributions received. — — — 3 — 3 Proceeds from sale of operations, net of cash disposed — — — 44 — 44 Proceeds from intercompany investing activities 321 49 87 151 (608 ) — Repayments of intercompany investing activities (82 ) (746 ) — (181 ) 1,009 — Additional investment in subsidiaries — (598 ) — — 598 — Net cash provided by (used in) investing activities 239 (1,305 ) 79 (955 ) 999 (943 ) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from drawdown of revolving credit facility — 469 — — — 469 Debt issuance costs — (5 ) — — — (5 ) Repayments of debt — (16 ) (149 ) (1 ) — (166 ) Proceeds from issue of other debt — 592 — — — 592 Repurchase of shares (82 ) — — — — (82 ) Proceeds from issue of shares 124 — — 598 (598 ) 124 Excess tax benefits from share-based payment arrangements — — — 7 — 7 Dividends paid (277 ) — — (150 ) 150 (277 ) Acquisition of noncontrolling interests — — — (5 ) — (5 ) Dividends paid to noncontrolling interests — — — (16 ) — (16 ) Proceeds from intercompany financing activities — 154 27 828 (1,009 ) — Repayments of intercompany financing activities — (472 ) — (136 ) 608 — Net cash (used in) provided by financing activities (235 ) 722 (122 ) 1,125 (849 ) 641 DECREASE IN CASH AND CASH EQUIVALENTS (6 ) — — (53 ) — (59 ) Effect of exchange rate changes on cash and cash equivalents — — — (44 ) — (44 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 9 2 — 624 — 635 CASH AND CASH EQUIVALENTS, END OF YEAR $ 3 $ 2 $ — $ 527 $ — $ 532 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2014 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (35 ) $ 387 $ 265 $ 212 $ (352 ) $ 477 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — — 1 6 (1 ) 6 Additions to fixed assets — (9 ) (10 ) (95 ) 1 (113 ) Additions to intangible assets — — — (4 ) — (4 ) Acquisitions of operations, net of cash acquired — — — (241 ) — (241 ) Proceeds from sale of other investments, net of distributions received. — — — (10 ) — (10 ) Proceeds from sale of operations, net of cash disposed — — — 86 — 86 Proceeds from intercompany investing activities 361 — 120 435 (916 ) — Repayments of intercompany investing activities — (53 ) (131 ) (46 ) 230 — Additional investment in subsidiaries (31 ) — — — 31 — Net cash provided by (used in) investing activities 330 (62 ) (20 ) 131 (655 ) (276 ) CASH FLOWS FROM FINANCING ACTIVITIES Debt issuance costs — — — (3 ) — (3 ) Repayments of debt — (15 ) — — — (15 ) Repurchase of shares (213 ) — — — — (213 ) Proceeds from issue of shares 134 — — 31 (31 ) 134 Excess tax benefits from share-based payment arrangements — — — 5 — 5 Dividends paid (210 ) — — (352 ) 352 (210 ) Acquisition of noncontrolling interests — (4 ) — — — (4 ) Dividends paid to noncontrolling interests — — — (17 ) — (17 ) Proceeds from intercompany financing activities — 46 4 180 (230 ) — Repayments of intercompany financing activities — (353 ) (249 ) (314 ) 916 — Net cash used in financing activities (289 ) (326 ) (245 ) (470 ) 1,007 (323 ) INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 6 (1 ) — (127 ) — (122 ) Effect of exchange rate changes on cash and cash equivalents — — — (39 ) — (39 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 3 3 — 790 — 796 CASH AND CASH EQUIVALENTS, END OF YEAR $ 9 $ 2 $ — $ 624 $ — $ 635 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2013 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) NET CASH PROVIDED BY OPERATING ACTIVITIES $ 4 $ 125 $ 7 $ 662 $ (237 ) $ 561 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — — 3 9 — 12 Additions to fixed assets — (7 ) (11 ) (94 ) — (112 ) Additions to intangible assets — — — (7 ) — (7 ) Acquisitions of operations, net of cash acquired — (237 ) (230 ) (30 ) 467 (30 ) Proceeds from sale of other investments, net of distributions received. — — — (3 ) — (3 ) Proceeds from sale of operations, net of cash disposed — — 230 257 (467 ) 20 Proceeds from intercompany investing activities 383 211 36 60 (690 ) — Repayments of intercompany investing activities (347 ) (442 ) (120 ) (780 ) 1,689 — Net cash provided by (used in) investing activities 36 (475 ) (92 ) (588 ) 999 (120 ) CASH FLOWS FROM FINANCING ACTIVITIES Senior notes issued — 522 — — — 522 Debt issuance costs — (8 ) — — — (8 ) Repayments of debt — (15 ) (521 ) — — (536 ) Tender premium on extinguishment of senior notes — — (65 ) — — (65 ) Proceeds from issue of shares 155 — — — — 155 Excess tax benefits from share-based payment arrangements — — — 2 — 2 Dividends paid (193 ) — (230 ) (7 ) 237 (193 ) Acquisition of noncontrolling interests — — — (4 ) — (4 ) Dividends paid to noncontrolling interests — — — (10 ) — (10 ) Cash received on intercompany financing activities — 321 901 467 (1,689 ) — Cash paid on intercompany financing activities — (467 ) — (223 ) 690 — Net cash (used in) provided by financing activities (38 ) 353 85 225 (762 ) (137 ) INCREASE IN CASH AND CASH EQUIVALENTS 2 3 — 299 — 304 Effect of exchange rate changes on cash and cash equivalents — — — (8 ) — (8 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 1 — — 499 — 500 CASH AND CASH EQUIVALENTS, END OF YEAR $ 3 $ 3 $ — $ 790 $ — $ 796 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2015 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (10 ) $ 626 $ (223 ) $ (150 ) $ 243 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — — 13 — 13 Additions to fixed assets — (18 ) (128 ) — (146 ) Additions to intangibles assets — — (12 ) — (12 ) Acquisitions of operations, net of cash acquired — — (845 ) — (845 ) Payments to acquire other investments, net of distributions received. — — 3 — 3 Proceeds from disposal of operations, net of cash disposed — — 44 — 44 Proceeds from intercompany investing activities 321 136 151 (608 ) — Repayments of intercompany investing activities (82 ) (746 ) (181 ) 1,009 — Additional investment in subsidiaries — (598 ) — 598 — Net cash provided by (used in) investing activities 239 (1,226 ) (955 ) 999 (943 ) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from draw down of revolving credit facility — 469 — — 469 Debt issuance costs — (5 ) — — (5 ) Repayments of debt — (165 ) (1 ) — (166 ) Proceeds from issue of other debt — 592 — — 592 Repurchase of shares (82 ) — — — (82 ) Proceeds from the issue of shares 124 — 598 (598 ) 124 Excess tax benefits from share-based payment arrangements — — 7 — 7 Dividends paid (277 ) — (150 ) 150 (277 ) Acquisition of noncontrolling interests — — (5 ) — (5 ) Dividends paid to noncontrolling interests — — (16 ) — (16 ) Proceeds from intercompany financing activities — 181 828 (1,009 ) — Repayments of intercompany financing activities — (472 ) (136 ) 608 — Net cash (used in) provided by financing activities (235 ) 600 1,125 (849 ) 641 DECREASE IN CASH AND CASH EQUIVALENTS (6 ) — (53 ) — (59 ) Effect of exchange rate changes on cash and cash equivalents — — (44 ) — (44 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 9 2 624 — 635 CASH AND CASH EQUIVALENTS, END OF YEAR $ 3 $ 2 $ 527 $ — $ 532 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2014 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (35 ) $ 652 $ 212 $ (352 ) $ 477 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — 1 6 (1 ) 6 Additions to fixed assets — (19 ) (95 ) 1 (113 ) Additions to intangible assets — — (4 ) — (4 ) Acquisitions of operations, net of cash acquired — — (241 ) — (241 ) Proceeds from sale of other investments, net of distributions received. — — (10 ) — (10 ) Proceeds from sale of operations, net of cash disposed — — 86 — 86 Proceeds from intercompany investing activities 361 120 435 (916 ) — Repayments of intercompany investing activities — (180 ) (46 ) 226 — Additional investment in subsidiaries (31 ) — — 31 — Net cash provided by (used in) investing activities 330 (78 ) 131 (659 ) (276 ) CASH FLOWS FROM FINANCING ACTIVITIES Debt issuance costs — — (3 ) — (3 ) Repayments of debt — (15 ) — — (15 ) Repurchase of shares (213 ) — — — (213 ) Proceeds from the issue of shares 134 — 31 (31 ) 134 Excess tax benefits from share-based payment arrangements — — 5 — 5 Dividends paid (210 ) — (352 ) 352 (210 ) Acquisition of noncontrolling interests — (4 ) — — (4 ) Dividends paid to noncontrolling interests — — (17 ) — (17 ) Proceeds from intercompany financing activities — 46 180 (226 ) — Repayments of intercompany financing activities — (602 ) (314 ) 916 — Net cash used in financing activities (289 ) (575 ) (470 ) 1,011 (323 ) INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 6 (1 ) (127 ) — (122 ) Effect of exchange rate changes on cash and cash equivalents — — (39 ) — (39 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 3 3 790 — 796 CASH AND CASH EQUIVALENTS, END OF YEAR $ 9 $ 2 $ 624 $ — $ 635 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2013 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES $ 4 $ (98 ) $ 662 $ (7 ) $ 561 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — 3 9 — 12 Additions to fixed assets — (18 ) (94 ) — (112 ) Additions to intangible assets — — (7 ) — (7 ) Acquisitions of operations, net of cash acquired — (237 ) (30 ) 237 (30 ) Proceeds from sale of other investments, net of distributions received. — — (3 ) — (3 ) Proceeds from sale of operations, net of cash disposed — — 257 (237 ) 20 Proceeds from intercompany investing activities 383 223 60 (666 ) — Repayments of intercompany investing activities (347 ) (120 ) (780 ) 1,247 — Net cash provided by (used in) investing activities 36 (149 ) (588 ) 581 (120 ) CASH FLOWS FROM FINANCING ACTIVITIES Senior notes issued — 522 — — 522 Debt issuance costs — (8 ) — — (8 ) Repayments of debt — (536 ) — — (536 ) Tender premium on extinguishment of senior notes — (65 ) — — (65 ) Proceeds from issue of shares 155 — — — 155 Excess tax benefits from share-based payment arrangements — — 2 — 2 Dividends paid (193 ) — (7 ) 7 (193 ) Acquisition of noncontrolling interests — — (4 ) — (4 ) Dividends paid to noncontrolling interests — — (10 ) — (10 ) Proceeds from intercompany financing activities — 780 467 (1,247 ) — Repayments of intercompany financing activities — (443 ) (223 ) 666 — Net cash (used in) provided by financing activities (38 ) 250 225 (574 ) (137 ) INCREASE IN CASH AND CASH EQUIVALENTS 2 3 299 — 304 Effect of exchange rate changes on cash and cash equivalents — — (8 ) — (8 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 1 — 499 — 500 CASH AND CASH EQUIVALENTS, END OF YEAR $ 3 $ 3 $ 790 $ — $ 796 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2015 Willis The Other The Other Consolidating Consolidated (millions) NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (10 ) $ 593 $ 33 $ (223 ) $ (150 ) $ 243 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — — — 13 — 13 Additions to fixed assets — (18 ) — (128 ) — (146 ) Additions to intangible assets — — — (12 ) — (12 ) Acquisitions of operations, net of cash acquired — — — (845 ) — (845 ) Payments to acquire other investments, net of distributions received. — — — 3 — 3 Proceeds from sale of operations, net of cash disposed — — — 44 — 44 Proceeds from intercompany investing activities 321 136 — 151 (608 ) — Repayments of intercompany investing activities (82 ) — (746 ) (181 ) 1,009 — Additional investment in subsidiaries — (420 ) (178 ) — 598 — Net cash provided by (used in) investing activities 239 (302 ) (924 ) (955 ) 999 (943 ) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from draw down of revolving credit facility — — 469 — — 469 Debt issuance costs — — (5 ) — — (5 ) Repayments of debt — (149 ) (16 ) (1 ) — (166 ) Proceeds from issue of other debt — — 592 — — 592 Repurchase of shares (82 ) — — — — (82 ) Proceeds from issue of shares 124 — — 598 (598 ) 124 Excess tax benefits from share-based payment arrangement — — — 7 — 7 Dividends paid (277 ) — — (150 ) 150 (277 ) Acquisition of noncontrolling interests — — — (5 ) — (5 ) Dividends paid to noncontrolling interests — — — (16 ) — (16 ) Proceeds from intercompany financing activities — 181 — 828 (1,009 ) — Repayments of intercompany financing activities — (323 ) (149 ) (136 ) 608 — Net cash (used in) provided by financing activities (235 ) (291 ) 891 1,125 (849 ) 641 DECREASE IN CASH AND CASH EQUIVALENTS (6 ) — — (53 ) — (59 ) Effect of exchange rate changes on cash and cash equivalents — — — (44 ) — (44 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 9 2 — 624 — 635 CASH AND CASH EQUIVALENTS, END OF YEAR $ 3 $ 2 $ — $ 527 $ — $ 532 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2014 Willis The Other The Other Consolidating Consolidated (millions) NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (35 ) $ 781 $ 181 $ 212 $ (662 ) $ 477 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — 1 — 6 (1 ) 6 Additions to fixed assets — (19 ) — (95 ) 1 (113 ) Additions to intangible assets — — — (4 ) — (4 ) Acquisitions of operations, net of cash acquired — — — (241 ) — (241 ) Proceeds from sale of other investments, net of distributions received. — — — (10 ) — (10 ) Proceeds from sale of operations, net of cash disposed — — — 86 — 86 Proceeds from intercompany investing activities 361 120 — 435 (916 ) — Repayments of intercompany investing activities — (180 ) (4 ) (46 ) 230 — Additional investment in subsidiaries (31 ) — — — 31 — Net cash provided by (used in) investing activities 330 (78 ) (4 ) 131 (655 ) (276 ) CASH FLOWS FROM FINANCING ACTIVITIES Debt issuance costs — — — (3 ) — (3 ) Repayments of debt — — (15 ) — — (15 ) Repurchase of shares (213 ) — — — — (213 ) Proceeds from issue of shares 134 — — 31 (31 ) 134 Excess tax benefits from share-based payment arrangement — — — 5 — 5 Dividends paid (210 ) (155 ) (155 ) (352 ) 662 (210 ) Acquisition of noncontrolling interests — (4 ) — — — (4 ) Dividends paid to noncontrolling interests — — — (17 ) — (17 ) Proceeds from intercompany financing activities — 50 — 180 (230 ) — Repayments of intercompany financing activities — (595 ) (7 ) (314 ) 916 — Net cash used in financing activities (289 ) (704 ) (177 ) (470 ) 1,317 (323 ) INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 6 (1 ) — (127 ) — (122 ) Effect of exchange rate changes on cash and cash equivalents — — — (39 ) — (39 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 3 3 — 790 — 796 CASH AND CASH EQUIVALENTS, END OF YEAR $ 9 $ 2 $ — $ 624 $ — $ 635 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2013 Willis The Other The Other Consolidating Consolidated (millions) NET CASH PROVIDED BY OPERATING ACTIVITIES $ 4 $ 399 $ 63 $ 662 $ (567 ) $ 561 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — 3 — 9 — 12 Additions to fixed assets — (18 ) — (94 ) — (112 ) Additions to intangible assets — — — (7 ) — (7 ) Acquisitions of operations, net of cash acquired — (237 ) — (30 ) 237 (30 ) Proceeds from sale of other investments, net of distributions received. — — — (3 ) — (3 ) Proceeds from sale of operations, net of cash disposed — — — 257 (237 ) 20 Proceeds from intercompany investing activities 383 160 132 60 (735 ) — Repayments of intercompany investing activities (347 ) (120 ) (442 ) (780 ) 1,689 — Net cash provided by (used in) investing activities 36 (212 ) (310 ) (588 ) 954 (120 ) CASH FLOWS FROM FINANCING ACTIVITIES Senior notes issued — — 522 — — 522 Debt issuance costs — — (8 ) — — (8 ) Repayments of debt — (521 ) (15 ) — — (536 ) Tender premium on extinguishment of senior notes — (65 ) — — — (65 ) Proceeds from issue of shares 155 — — — — 155 Excess tax benefits from share-based payment arrangements — — — 2 — 2 Dividends paid (193 ) (230 ) (330 ) (7 ) 567 (193 ) Acquisition of noncontrolling interests — — — (4 ) — (4 ) Dividends paid to noncontrolling interests — — — (10 ) — (10 ) Proceeds from intercompany financing activities — 1,075 147 467 (1,689 ) — Repayments of intercompany financing activities — (443 ) (69 ) (223 ) 735 — Net cash (used in) provided by financing activities (38 ) (184 ) 247 225 (387 ) (137 ) INCREASE IN CASH AND CASH EQUIVALENTS 2 3 — 299 — 304 Effect of exchange rate changes on cash and cash equivalents — — — (8 ) — (8 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 1 — — 499 — 500 CASH AND CASH EQUIVALENTS, END OF YEAR $ 3 $ 3 $ — $ 790 $ — $ 796

Financial Information for Par68

Financial Information for Parent Issuer, Guarantor Subsidiaries and Non-Guarantor Subsidiaries (Tables)	12 Months Ended
	Dec. 31, 2015
Financial Information for Parent Issuer Guarantor Subsidiaries and Non-Guarantor Subsidiaries Disclosure [Abstract]
Condensed Income Statement [Table Text Block]	Condensed Consolidating Statement of Operations Year Ended December 31, 2014 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ — $ 8 $ 3,759 $ — $ 3,767 Investment income — — — 16 — 16 Other income — — — 19 — 19 Total revenues — — 8 3,794 — 3,802 EXPENSES Salaries and benefits (1 ) — (81 ) (2,232 ) — (2,314 ) Other operating expenses (16 ) (95 ) (38 ) (510 ) — (659 ) Depreciation expense — (4 ) (17 ) (71 ) — (92 ) Amortization of intangible assets — — — (54 ) — (54 ) Restructuring costs — (11 ) (3 ) (22 ) — (36 ) Total expenses (17 ) (110 ) (139 ) (2,889 ) — (3,155 ) OPERATING (LOSS) INCOME (17 ) (110 ) (131 ) 905 — 647 Other (expense) income, net (15 ) (220 ) — 11 230 6 Income from Group undertakings — 221 313 102 (636 ) — Expenses due to Group undertakings — (33 ) (179 ) (424 ) 636 — Interest expense (43 ) (35 ) (45 ) (12 ) — (135 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (75 ) (177 ) (42 ) 582 230 518 Income tax benefit (expense) — 25 24 (208 ) — (159 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (75 ) (152 ) (18 ) 374 230 359 Interest in earnings of associates, net of tax — 10 — 4 — 14 Equity account for subsidiaries 437 570 76 — (1,083 ) — NET INCOME 362 428 58 378 (853 ) 373 Less: Net income attributable to noncontrolling interests — — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 362 $ 428 $ 58 $ 367 $ (853 ) $ 362 Condensed Consolidating Statement of Operations Year Ended December 31, 2015 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ — $ 11 $ 3,798 $ — $ 3,809 Investment income — 1 — 11 — 12 Other income — — — 8 — 8 Total revenues — 1 11 3,817 — 3,829 EXPENSES Salaries and benefits (1 ) (1 ) (77 ) (2,227 ) — (2,306 ) Other operating expenses (12 ) (113 ) (1 ) (673 ) — (799 ) Depreciation expense — (6 ) (16 ) (73 ) — (95 ) Amortization of intangible assets — — — (76 ) — (76 ) Restructuring costs — (28 ) (13 ) (85 ) — (126 ) Total expenses (13 ) (148 ) (107 ) (3,134 ) — (3,402 ) OPERATING (LOSS) INCOME (13 ) (147 ) (96 ) 683 — 427 Other (expense) income, net (10 ) 42 — 23 — 55 Income from Group undertakings — 225 236 110 (571 ) — Expenses due to Group undertakings — (31 ) (189 ) (351 ) 571 — Interest expense (43 ) (39 ) (42 ) (18 ) — (142 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (66 ) 50 (91 ) 447 — 340 Income tax benefit (expense) — 29 17 (13 ) — 33 (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (66 ) 79 (74 ) 434 — 373 Interest in earnings of associates, net of tax — 9 — 2 — 11 Equity account for subsidiaries 439 347 106 — (892 ) — NET INCOME 373 435 32 436 (892 ) 384 Less: Net income attributable to noncontrolling interests — — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 373 $ 435 $ 32 $ 425 $ (892 ) $ 373 Condensed Consolidating Statement of Operations Year Ended December 31, 2013 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ — $ 8 $ 3,625 $ — $ 3,633 Investment income — — — 15 — 15 Other income — — — 7 — 7 Total revenues — — 8 3,647 — 3,655 EXPENSES Salaries and benefits (1 ) — (103 ) (2,103 ) — (2,207 ) Other operating expenses (5 ) (69 ) (163 ) (399 ) — (636 ) Depreciation expense — (3 ) (20 ) (71 ) — (94 ) Amortization of intangible assets — — — (55 ) — (55 ) Total expenses (6 ) (72 ) (286 ) (2,628 ) — (2,992 ) OPERATING (LOSS) INCOME (6 ) (72 ) (278 ) 1,019 — 663 Other income (expense), net 5 (4 ) — 31 (10 ) 22 Income from Group undertakings — 191 364 86 (641 ) — Expenses due to Group undertakings (10 ) (34 ) (141 ) (456 ) 641 — Loss on extinguishment of debt — — (60 ) — — (60 ) Interest expense (42 ) (16 ) (63 ) (5 ) — (126 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (53 ) 65 (178 ) 675 (10 ) 499 Income tax benefit (expense) — 23 — (145 ) — (122 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (53 ) 88 (178 ) 530 (10 ) 377 Interest in earnings of associates, net of tax — 9 — (9 ) — — Equity account for subsidiaries 418 320 150 — (888 ) — NET INCOME (LOSS) 365 417 (28 ) 521 (898 ) 377 Less: Net income attributable to noncontrolling interests — — — (12 ) — (12 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 365 $ 417 $ (28 ) $ 509 $ (898 ) $ 365 Condensed Consolidating Statement of Operations Year Ended December 31, 2015 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ 11 $ 3,798 $ — $ 3,809 Investment income — 1 11 — 12 Other income — — 8 — 8 Total revenues — 12 3,817 — 3,829 EXPENSES Salaries and benefits (1 ) (78 ) (2,227 ) — (2,306 ) Other operating expenses (12 ) (114 ) (673 ) — (799 ) Depreciation expense — (22 ) (73 ) — (95 ) Amortization of intangible assets — — (76 ) — (76 ) Restructuring costs — (41 ) (85 ) — (126 ) Total expenses (13 ) (255 ) (3,134 ) — (3,402 ) OPERATING (LOSS) INCOME (13 ) (243 ) 683 — 427 Other (expense) income, net (10 ) 42 23 — 55 Income from Group undertakings — 350 110 (460 ) — Expenses due to Group undertakings — (109 ) (351 ) 460 — Interest expense (43 ) (81 ) (18 ) — (142 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (66 ) (41 ) 447 — 340 Income tax benefit (expense) — 46 (13 ) — 33 (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (66 ) 5 434 — 373 Interest in earnings of associates, net of tax — 9 2 — 11 Equity account for subsidiaries 439 421 — (860 ) — NET INCOME 373 435 436 (860 ) 384 Less: Net income attributable to noncontrolling interests — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 373 $ 435 $ 425 $ (860 ) $ 373 Condensed Consolidating Statement of Operations Year Ended December 31, 2013 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ 8 $ 3,625 $ — $ 3,633 Investment income — — 15 — 15 Other income — — 7 — 7 Total revenues — 8 3,647 — 3,655 EXPENSES Salaries and benefits (1 ) (103 ) (2,103 ) — (2,207 ) Other operating expenses (5 ) (232 ) (399 ) — (636 ) Depreciation expense — (23 ) (71 ) — (94 ) Amortization of intangible assets — — (55 ) — (55 ) Total expenses (6 ) (358 ) (2,628 ) — (2,992 ) OPERATING (LOSS) INCOME (6 ) (350 ) 1,019 — 663 Other income (expense), net 5 (4 ) 31 (10 ) 22 Income from Group undertakings — 466 86 (552 ) — Expenses due to Group undertakings (10 ) (86 ) (456 ) 552 — Loss on extinguishment of debt — (60 ) — — (60 ) Interest expense (42 ) (79 ) (5 ) — (126 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (53 ) (113 ) 675 (10 ) 499 Income tax benefit (expense) — 23 (145 ) — (122 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (53 ) (90 ) 530 (10 ) 377 Interest in earnings of associates, net of tax — 9 (9 ) — — Equity account for subsidiaries 418 498 — (916 ) — NET INCOME 365 417 521 (926 ) 377 Less: Net income attributable to noncontrolling interests — — (12 ) — (12 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 365 $ 417 $ 509 $ (926 ) $ 365 Condensed Consolidating Statement of Operations Year Ended December 31, 2014 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ 8 $ 3,759 $ — $ 3,767 Investment income — — 16 — 16 Other income — — 19 — 19 Total revenues — 8 3,794 — 3,802 EXPENSES Salaries and benefits (1 ) (81 ) (2,232 ) — (2,314 ) Other operating expenses (16 ) (133 ) (510 ) — (659 ) Depreciation expense — (21 ) (71 ) — (92 ) Amortization of intangible assets — — (54 ) — (54 ) Restructuring costs — (14 ) (22 ) — (36 ) Total expenses (17 ) (249 ) (2,889 ) — (3,155 ) OPERATING (LOSS) INCOME (17 ) (241 ) 905 — 647 Other (expense) income, net (15 ) (220 ) 11 230 6 Income from Group undertakings — 424 102 (526 ) — Expenses due to Group undertakings — (102 ) (424 ) 526 — Interest expense (43 ) (80 ) (12 ) — (135 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (75 ) (219 ) 582 230 518 Income tax benefit (expense) — 49 (208 ) — (159 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (75 ) (170 ) 374 230 359 Interest in earnings of associates, net of tax — 10 4 — 14 Equity account for subsidiaries 437 588 — (1,025 ) — NET INCOME 362 428 378 (795 ) 373 Less: Net income attributable to noncontrolling interests — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 362 $ 428 $ 367 $ (795 ) $ 362 Condensed Consolidating Statement of Operations Year Ended December 31, 2013 Willis The Other The Other Consolidating Consolidated (millions) REVENUES Commissions and fees $ — $ 8 $ — $ 3,625 $ — $ 3,633 Investment income — — — 15 — 15 Other income — — — 7 — 7 Total revenues — 8 — 3,647 — 3,655 EXPENSES Salaries and benefits (1 ) (103 ) — (2,103 ) — (2,207 ) Other operating expenses (5 ) (231 ) (1 ) (399 ) — (636 ) Depreciation expense — (23 ) — (71 ) — (94 ) Amortization of intangible assets — — — (55 ) — (55 ) Total expenses (6 ) (357 ) (1 ) (2,628 ) — (2,992 ) OPERATING (LOSS) INCOME (6 ) (349 ) (1 ) 1,019 — 663 Other income (expense), net 5 (4 ) — 31 (10 ) 22 Income from Group undertakings — 491 68 86 (645 ) — Expenses due to Group undertakings (10 ) (153 ) (26 ) (456 ) 645 — Loss on extinguishment of debt — (60 ) — — — (60 ) Interest expense (42 ) (61 ) (18 ) (5 ) — (126 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (53 ) (136 ) 23 675 (10 ) 499 Income tax benefit (expense) — 29 (6 ) (145 ) — (122 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (53 ) (107 ) 17 530 (10 ) 377 Interest in earnings of associates, net of tax — 9 — (9 ) — — Equity account for subsidiaries 418 515 344 — (1,277 ) — NET INCOME 365 417 361 521 (1,287 ) 377 Less: Net income attributable to noncontrolling interests — — — (12 ) — (12 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 365 $ 417 $ 361 $ 509 $ (1,287 ) $ 365 Year Ended December 31, 2015 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ 11 $ — $ 3,798 $ — $ 3,809 Investment income — 1 — 11 — 12 Other income — — — 8 — 8 Total revenues — 12 — 3,817 — 3,829 EXPENSES Salaries and benefits (1 ) (78 ) — (2,227 ) — (2,306 ) Other operating expenses (12 ) (114 ) — (673 ) — (799 ) Depreciation expense — (22 ) — (73 ) — (95 ) Amortization of intangible assets — — — (76 ) — (76 ) Restructuring costs — (41 ) — (85 ) — (126 ) Total expenses (13 ) (255 ) — (3,134 ) — (3,402 ) OPERATING (LOSS) INCOME (13 ) (243 ) — 683 — 427 Other (expense) income, net (10 ) 42 — 23 — 55 Income from Group undertakings — 374 93 110 (577 ) — Expenses due to Group undertakings — (200 ) (26 ) (351 ) 577 — Interest expense (43 ) (41 ) (40 ) (18 ) — (142 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (66 ) (68 ) 27 447 — 340 Income tax benefit (expense) — 51 (5 ) (13 ) — 33 (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (66 ) (17 ) 22 434 — 373 Interest in earnings of associates, net of tax — 9 — 2 — 11 Equity account for subsidiaries 439 443 337 — (1,219 ) — NET INCOME 373 435 359 436 (1,219 ) 384 Less: Net income attributable to noncontrolling interests — — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 373 $ 435 $ 359 $ 425 $ (1,219 ) $ 373 Condensed Consolidating Statement of Operations Year Ended December 31, 2014 Willis The Other The Other Consolidating Consolidated (millions) REVENUES Commissions and fees $ — $ 8 $ — $ 3,759 $ — $ 3,767 Investment income — — — 16 — 16 Other income — — — 19 — 19 Total revenues — 8 — 3,794 — 3,802 EXPENSES Salaries and benefits (1 ) (81 ) — (2,232 ) — (2,314 ) Other operating expenses (16 ) (133 ) — (510 ) — (659 ) Depreciation expense — (21 ) — (71 ) — (92 ) Amortization of intangible assets — — — (54 ) — (54 ) Restructuring costs — (14 ) — (22 ) — (36 ) Total expenses (17 ) (249 ) — (2,889 ) — (3,155 ) OPERATING (LOSS) INCOME (17 ) (241 ) — 905 — 647 Other (expense) income, net (15 ) (220 ) — 11 230 6 Income from Group undertakings — 450 91 102 (643 ) — Expenses due to Group undertakings — (190 ) (29 ) (424 ) 643 — Interest expense (43 ) (44 ) (36 ) (12 ) — (135 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (75 ) (245 ) 26 582 230 518 Income tax benefit (expense) — 54 (5 ) (208 ) — (159 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (75 ) (191 ) 21 374 230 359 Interest in earnings of associates, net of tax — 10 — 4 — 14 Equity account for subsidiaries 437 609 314 — (1,360 ) — NET INCOME 362 428 335 378 (1,130 ) 373 Less: Net income attributable to noncontrolling interests — — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 362 $ 428 $ 335 $ 367 $ (1,130 ) $ 362
Condensed Statement of Comprehensive Income [Table Text Block]	Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2014 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive (loss) income $ (11 ) $ 69 $ (110 ) $ 49 $ (3 ) $ (6 ) Less: Comprehensive income attributable to noncontrolling interests — — — (5 ) — (5 ) Comprehensive (loss) income attributable to Willis Towers Watson $ (11 ) $ 69 $ (110 ) $ 44 $ (3 ) $ (11 ) Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2015 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 402 $ 462 $ 49 $ 455 $ (965 ) $ 403 Less: Comprehensive income attributable to noncontrolling interests — — — (1 ) — (1 ) Comprehensive income attributable to Willis Towers Watson $ 402 $ 462 $ 49 $ 454 $ (965 ) $ 402 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2013 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 522 $ 565 $ 74 $ 636 $ (1,263 ) $ 534 Less: Comprehensive income attributable to noncontrolling interests — — — (12 ) — (12 ) Comprehensive income attributable to Willis Group Holdings $ 522 $ 565 $ 74 $ 624 $ (1,263 ) $ 522 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2014 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) Comprehensive (loss) income $ (11 ) $ 69 $ 49 $ (113 ) $ (6 ) Less: Comprehensive income attributable to noncontrolling interests — — (5 ) — (5 ) Comprehensive (loss) income attributable to Willis Towers Watson $ (11 ) $ 69 $ 44 $ (113 ) $ (11 ) Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2013 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 522 $ 565 $ 636 $ (1,189 ) $ 534 Less: Comprehensive income attributable to noncontrolling interests — — (12 ) — (12 ) Comprehensive income attributable to Willis Towers Watson $ 522 $ 565 $ 624 $ (1,189 ) $ 522 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2015 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 402 $ 462 $ 455 $ (916 ) $ 403 Less: Comprehensive income attributable to noncontrolling interests — — (1 ) — (1 ) Comprehensive income attributable to Willis Towers Watson $ 402 $ 462 $ 454 $ (916 ) $ 402 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2015 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 402 $ 462 $ 400 $ 455 $ (1,316 ) $ 403 Less: Comprehensive income attributable to noncontrolling interests — — — (1 ) — (1 ) Comprehensive income attributable to Willis Towers Watson $ 402 $ 462 $ 400 $ 454 $ (1,316 ) $ 402 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2014 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive (loss) income $ (11 ) $ 69 $ (5 ) $ 49 $ (108 ) $ (6 ) Less: Comprehensive income attributable to noncontrolling interests — — — (5 ) — (5 ) Comprehensive (loss) income attributable to Willis Towers Watson $ (11 ) $ 69 $ (5 ) $ 44 $ (108 ) $ (11 ) Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2013 Willis The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 522 $ 565 $ 504 $ 636 $ (1,693 ) $ 534 Less: Comprehensive income attributable to noncontrolling interests — — — (12 ) — (12 ) Comprehensive income attributable to Willis Towers Watson $ 522 $ 565 $ 504 $ 624 $ (1,693 ) $ 522
Condensed Balance Sheet [Table Text Block]	Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 3 $ 2 $ — $ 527 $ — $ 532 Accounts receivable, net — — 7 1,251 — 1,258 Fiduciary assets — — — 10,458 — 10,458 Other current assets 1 49 18 194 (7 ) 255 Amounts due from Group undertakings 3,423 1,684 822 1,259 (7,188 ) — Total current assets 3,427 1,735 847 13,689 (7,195 ) 12,503 NON-CURRENT ASSETS Investments in subsidiaries — 3,208 832 — (4,040 ) — Fixed assets, net — 23 35 505 — 563 Goodwill — — — 3,737 — 3,737 Other intangible assets, net — — — 1,115 — 1,115 Investments in associates — — — 13 — 13 Deferred tax assets — — — 76 — 76 Pension benefits asset — — — 623 — 623 Other non-current assets — 8 2 199 — 209 Non-current amounts due from Group undertakings — 518 785 — (1,303 ) — Total non-current assets — 3,757 1,654 6,268 (5,343 ) 6,336 TOTAL ASSETS $ 3,427 $ 5,492 $ 2,501 $ 19,957 $ (12,538 ) $ 18,839 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ — $ 10,458 $ — $ 10,458 Deferred revenue and accrued expenses 1 13 55 683 — 752 Income taxes payable — — — 52 (7 ) 45 Short-term debt and current portion of long-term debt 300 609 — 79 — 988 Other current liabilities 15 38 23 482 — 558 Amounts due to Group undertakings — 4,141 1,545 1,502 (7,188 ) — Total current liabilities 316 4,801 1,623 13,256 (7,195 ) 12,801 NON-CURRENT LIABILITIES Investments in subsidiaries 387 — — — (387 ) — Long-term debt 495 1,203 580 — — 2,278 Liabilities for pension benefits — — — 279 — 279 Deferred tax liabilities — 1 — 239 — 240 Provisions for liabilities — — — 295 — 295 Other non-current liabilities — 21 15 497 — 533 Non-current amounts due to Group undertakings — — 518 785 (1,303 ) — Total non-current liabilities 882 1,225 1,113 2,095 (1,690 ) 3,625 TOTAL LIABILITIES $ 1,198 $ 6,026 $ 2,736 $ 15,351 $ (8,885 ) $ 16,426 Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Other The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — — 53 — 53 EQUITY Total Willis Towers Watson stockholders’ equity 2,229 (534 ) (235 ) 4,422 (3,653 ) 2,229 Noncontrolling interests — — — 131 — 131 Total equity 2,229 (534 ) (235 ) 4,553 (3,653 ) 2,360 TOTAL LIABILITIES AND EQUITY $ 3,427 $ 5,492 $ 2,501 $ 19,957 $ (12,538 ) $ 18,839 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 9 $ 2 $ — $ 624 $ — $ 635 Accounts receivable, net — — 3 1,041 — 1,044 Fiduciary assets — — — 8,948 — 8,948 Other current assets — 27 8 206 (29 ) 212 Amounts due by group undertakings 3,675 923 1,057 1,114 (6,769 ) — Total current assets 3,684 952 1,068 11,933 (6,798 ) 10,839 NON-CURRENT ASSETS Investments in subsidiaries — 2,537 715 — (3,252 ) — Fixed assets, net — 20 42 421 — 483 Goodwill — — — 2,937 — 2,937 Other intangible assets, net — — — 450 — 450 Investments in associates — 147 — 22 — 169 Deferred tax assets — — — 19 — 19 Pension benefits asset — — — 314 — 314 Other non-current assets — 1 3 206 — 210 Non-current amounts due by group undertakings — 518 740 — (1,258 ) — Total non-current assets — 3,223 1,500 4,369 (4,510 ) 4,582 TOTAL ASSETS $ 3,684 $ 4,175 $ 2,568 $ 16,302 $ (11,308 ) $ 15,421 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ — $ 8,948 $ — $ 8,948 Deferred revenue and accrued expenses 1 4 30 584 — 619 Income taxes payable — — 7 55 (29 ) 33 Short-term debt and current portion of long-term debt — 17 149 1 — 167 Other current liabilities 67 11 46 320 — 444 Amounts due to group undertakings — 4,374 1,499 896 (6,769 ) — Total current liabilities 68 4,406 1,731 10,804 (6,798 ) 10,211 NON-CURRENT LIABILITIES Investments in subsidiaries 838 — — — (838 ) — Long-term debt 793 758 579 — — 2,130 Liabilities for pension benefits — — — 284 — 284 Deferred tax liabilities — — — 147 — 147 Provisions for liabilities — — — 194 — 194 Other non-current liabilities — — 17 372 — 389 Non-current amounts due to group undertakings — — 518 740 (1,258 ) — Total non-current liabilities 1,631 758 1,114 1,737 (2,096 ) 3,144 TOTAL LIABILITIES $ 1,699 $ 5,164 $ 2,845 $ 12,541 $ (8,894 ) $ 13,355 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Other The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — — 59 — 59 EQUITY Total Willis Towers Watson stockholders’ equity 1,985 (989 ) (277 ) 3,680 (2,414 ) 1,985 Noncontrolling interests — — — 22 — 22 Total equity 1,985 (989 ) (277 ) 3,702 (2,414 ) 2,007 TOTAL LIABILITIES AND EQUITY $ 3,684 $ 4,175 $ 2,568 $ 16,302 $ (11,308 ) $ 15,421 Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Guarantors Other Consolidating adjustments Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 3 $ 2 $ 527 $ — $ 532 Accounts receivable, net — 7 1,251 — 1,258 Fiduciary assets — — 10,458 — 10,458 Other current assets 1 67 194 (7 ) 255 Amounts due from group undertakings 3,423 1,257 1,259 (5,939 ) — Total current assets 3,427 1,333 13,689 (5,946 ) 12,503 NON-CURRENT ASSETS Investments in subsidiaries — 4,275 — (4,275 ) — Fixed assets, net — 58 505 — 563 Goodwill — — 3,737 — 3,737 Other intangible assets, net — — 1,115 — 1,115 Investments in associates — — 13 — 13 Deferred tax assets — — 76 — 76 Pension benefits asset — — 623 — 623 Other non-current assets — 10 199 — 209 Non-current amounts due from group undertakings — 785 — (785 ) — Total non-current assets — 5,128 6,268 (5,060 ) 6,336 TOTAL ASSETS $ 3,427 $ 6,461 $ 19,957 $ (11,006 ) $ 18,839 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ 10,458 $ — $ 10,458 Deferred revenue and accrued expenses 1 68 683 — 752 Income taxes payable — — 52 (7 ) 45 Short-term debt and current portion of long-term debt 300 609 79 — 988 Other current liabilities 15 61 482 — 558 Amounts due to group undertakings — 4,437 1,502 (5,939 ) — Total current liabilities 316 5,175 13,256 (5,946 ) 12,801 NON-CURRENT LIABILITIES Investments in subsidiaries 387 — — (387 ) — Long-term debt 495 1,783 — — 2,278 Liabilities for pension benefits — — 279 — 279 Deferred tax liabilities — 1 239 — 240 Provisions for liabilities — — 295 — 295 Other non-current liabilities — 36 497 — 533 Non-current amounts due to group undertakings — — 785 (785 ) — Total non-current liabilities 882 1,820 2,095 (1,172 ) 3,625 TOTAL LIABILITIES $ 1,198 $ 6,995 $ 15,351 $ (7,118 ) $ 16,426 Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — 53 — 53 EQUITY Total Willis Towers Watson stockholders’ equity 2,229 (534 ) 4,422 (3,888 ) 2,229 Noncontrolling interests — — 131 — 131 Total equity 2,229 (534 ) 4,553 (3,888 ) 2,360 TOTAL LIABILITIES AND EQUITY $ 3,427 $ 6,461 $ 19,957 $ (11,006 ) $ 18,839 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Guarantors Other Consolidating adjustments Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 9 $ 2 $ 624 $ — $ 635 Accounts receivable, net — 3 1,041 — 1,044 Fiduciary assets — — 8,948 — 8,948 Other current assets — 35 206 (29 ) 212 Amounts due from group undertakings 3,675 730 1,114 (5,519 ) — Total current assets 3,684 770 11,933 (5,548 ) 10,839 NON-CURRENT ASSETS Investments in subsidiaries — 3,529 — (3,529 ) — Fixed assets, net — 62 421 — 483 Goodwill — — 2,937 — 2,937 Other intangible assets, net — — 450 — 450 Investments in associates — 147 22 — 169 Deferred tax assets — — 19 — 19 Pension benefits asset — — 314 — 314 Other non-current assets — 4 206 — 210 Non-current amounts due from group undertakings — 740 — (740 ) — Total non-current assets — 4,482 4,369 (4,269 ) 4,582 TOTAL ASSETS $ 3,684 $ 5,252 $ 16,302 $ (9,817 ) $ 15,421 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ 8,948 $ — $ 8,948 Deferred revenue and accrued expenses 1 34 584 — 619 Income taxes payable — 7 55 (29 ) 33 Short-term debt and current portion of long-term debt — 166 1 — 167 Other current liabilities 67 57 320 — 444 Amounts due to group undertakings — 4,623 896 (5,519 ) — Total current liabilities 68 4,887 10,804 (5,548 ) 10,211 NON-CURRENT LIABILITIES Investments in subsidiaries 838 — — (838 ) — Long-term debt 793 1,337 — — 2,130 Liabilities for pension benefits — — 284 — 284 Deferred tax liabilities — — 147 — 147 Provisions for liabilities — — 194 — 194 Other non-current liabilities — 17 372 — 389 Non-current amounts due to group undertakings — — 740 (740 ) — Total non-current liabilities 1,631 1,354 1,737 (1,578 ) 3,144 TOTAL LIABILITIES $ 1,699 $ 6,241 $ 12,541 $ (7,126 ) $ 13,355 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — 59 — 59 EQUITY Total Willis Towers Watson stockholders’ equity 1,985 (989 ) 3,680 (2,691 ) 1,985 Noncontrolling interests — — 22 — 22 Total equity 1,985 (989 ) 3,702 (2,691 ) 2,007 TOTAL LIABILITIES AND EQUITY $ 3,684 $ 5,252 $ 16,302 $ (9,817 ) $ 15,421 Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Other The Other Consolidating Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 3 $ 2 $ — $ 527 $ — $ 532 Accounts receivable, net — 7 — 1,251 — 1,258 Fiduciary assets — — — 10,458 — 10,458 Other current assets 1 72 — 194 (12 ) 255 Amounts due from group undertakings 3,423 951 1,538 1,259 (7,171 ) — Total current assets 3,427 1,032 1,538 13,689 (7,183 ) 12,503 NON-CURRENT ASSETS Investments in subsidiaries — 4,069 3,092 — (7,161 ) — Fixed assets, net — 58 — 505 — 563 Goodwill — — — 3,737 — 3,737 Other intangible assets, net — — — 1,115 — 1,115 Investments in associates — — — 13 — 13 Deferred tax assets — — — 76 — 76 Pension benefits asset — — — 623 — 623 Other non-current assets — 9 1 199 — 209 Non-current amounts due from group undertakings — 785 518 — (1,303 ) — Total non-current assets — 4,921 3,611 6,268 (8,464 ) 6,336 TOTAL ASSETS $ 3,427 $ 5,953 $ 5,149 $ 19,957 $ (15,647 ) $ 18,839 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ — $ 10,458 $ — $ 10,458 Deferred revenue and accrued expenses 1 68 — 683 — 752 Income taxes payable — — 5 52 (12 ) 45 Short-term debt and current portion of long-term debt 300 — 609 79 — 988 Other current liabilities 15 50 11 482 — 558 Amounts due to group undertakings — 5,234 435 1,502 (7,171 ) — Total current liabilities 316 5,352 1,060 13,256 (7,183 ) 12,801 NON-CURRENT LIABILITIES Investments in subsidiaries 387 — — — (387 ) — Long-term debt 495 580 1,203 — — 2,278 Liabilities for pension benefits — — — 279 — 279 Deferred tax liabilities — 1 — 239 — 240 Provisions for liabilities — — — 295 — 295 Other non-current liabilities — 36 — 497 — 533 Non-current amounts due to group undertakings — 518 — 785 (1,303 ) — Total non-current liabilities 882 1,135 1,203 2,095 (1,690 ) 3,625 TOTAL LIABILITIES $ 1,198 $ 6,487 $ 2,263 $ 15,351 $ (8,873 ) $ 16,426 Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Other The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — — 53 — 53 EQUITY Total Willis Towers Watson stockholders’ equity 2,229 (534 ) 2,886 4,422 (6,774 ) 2,229 Noncontrolling interests — — — 131 — 131 Total equity 2,229 (534 ) 2,886 4,553 (6,774 ) 2,360 TOTAL LIABILITIES AND EQUITY $ 3,427 $ 5,953 $ 5,149 $ 19,957 $ (15,647 ) $ 18,839 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Other The Other Consolidating Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 9 $ 2 $ — $ 624 $ — $ 635 Accounts receivable, net — 3 — 1,041 — 1,044 Fiduciary assets — — — 8,948 — 8,948 Other current assets — 39 — 206 (33 ) 212 Amounts due from group undertakings 3,675 1,153 797 1,114 (6,739 ) — Total current assets 3,684 1,197 797 11,933 (6,772 ) 10,839 NON-CURRENT ASSETS Investments in subsidiaries — 3,478 2,579 — (6,057 ) — Fixed assets, net — 62 — 421 — 483 Goodwill — — — 2,937 — 2,937 Other intangible assets, net — — — 450 — 450 Investments in associates — 147 — 22 — 169 Deferred tax assets — — — 19 — 19 Pension benefits asset — — — 314 — 314 Other non-current assets — 3 1 206 — 210 Non-current amounts due from group undertakings — 740 518 — (1,258 ) — Total non-current assets — 4,430 3,098 4,369 (7,315 ) 4,582 TOTAL ASSETS $ 3,684 $ 5,627 $ 3,895 $ 16,302 $ (14,087 ) $ 15,421 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ — $ 8,948 $ — $ 8,948 Deferred revenue and accrued expenses 1 34 — 584 — 619 Income taxes payable — 6 5 55 (33 ) 33 Short-term debt and current portion of long-term debt — 149 17 1 — 167 Other current liabilities 67 46 11 320 — 444 Amounts due to group undertakings — 5,267 576 896 (6,739 ) — Total current liabilities 68 5,502 609 10,804 (6,772 ) 10,211 NON-CURRENT LIABILITIES Investments in subsidiaries 838 — — — (838 ) — Long-term debt 793 579 758 — — 2,130 Liabilities for pension benefits — — — 284 — 284 Deferred tax liabilities — — — 147 — 147 Provisions for liabilities — — — 194 — 194 Other non-current liabilities — 17 — 372 — 389 Non-current amounts due to group undertakings — 518 — 740 (1,258 ) — Total non-current liabilities 1,631 1,114 758 1,737 (2,096 ) 3,144 TOTAL LIABILITIES $ 1,699 $ 6,616 $ 1,367 $ 12,541 $ (8,868 ) $ 13,355 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Other The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — — 59 — 59 EQUITY Total Willis Towers Watson stockholders’ equity 1,985 (989 ) 2,528 3,680 (5,219 ) 1,985 Noncontrolling interests — — — 22 — 22 Total equity 1,985 (989 ) 2,528 3,702 (5,219 ) 2,007 TOTAL LIABILITIES AND EQUITY $ 3,684 $ 5,627 $ 3,895 $ 16,302 $ (14,087 ) $ 15,421
Condensed Cash Flow Statement [Table Text Block]	Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2015 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (10 ) $ 583 $ 43 $ (223 ) $ (150 ) $ 243 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — — — 13 — 13 Additions to fixed assets — (10 ) (8 ) (128 ) — (146 ) Additions to intangibles assets — — — (12 ) — (12 ) Acquisitions of operations, net of cash acquired — — — (845 ) — (845 ) Payments to acquire other investments, net of distributions received. — — — 3 — 3 Proceeds from sale of operations, net of cash disposed — — — 44 — 44 Proceeds from intercompany investing activities 321 49 87 151 (608 ) — Repayments of intercompany investing activities (82 ) (746 ) — (181 ) 1,009 — Additional investment in subsidiaries — (598 ) — — 598 — Net cash provided by (used in) investing activities 239 (1,305 ) 79 (955 ) 999 (943 ) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from drawdown of revolving credit facility — 469 — — — 469 Debt issuance costs — (5 ) — — — (5 ) Repayments of debt — (16 ) (149 ) (1 ) — (166 ) Proceeds from issue of other debt — 592 — — — 592 Repurchase of shares (82 ) — — — — (82 ) Proceeds from issue of shares 124 — — 598 (598 ) 124 Excess tax benefits from share-based payment arrangements — — — 7 — 7 Dividends paid (277 ) — — (150 ) 150 (277 ) Acquisition of noncontrolling interests — — — (5 ) — (5 ) Dividends paid to noncontrolling interests — — — (16 ) — (16 ) Proceeds from intercompany financing activities — 154 27 828 (1,009 ) — Repayments of intercompany financing activities — (472 ) — (136 ) 608 — Net cash (used in) provided by financing activities (235 ) 722 (122 ) 1,125 (849 ) 641 DECREASE IN CASH AND CASH EQUIVALENTS (6 ) — — (53 ) — (59 ) Effect of exchange rate changes on cash and cash equivalents — — — (44 ) — (44 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 9 2 — 624 — 635 CASH AND CASH EQUIVALENTS, END OF YEAR $ 3 $ 2 $ — $ 527 $ — $ 532 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2014 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (35 ) $ 387 $ 265 $ 212 $ (352 ) $ 477 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — — 1 6 (1 ) 6 Additions to fixed assets — (9 ) (10 ) (95 ) 1 (113 ) Additions to intangible assets — — — (4 ) — (4 ) Acquisitions of operations, net of cash acquired — — — (241 ) — (241 ) Proceeds from sale of other investments, net of distributions received. — — — (10 ) — (10 ) Proceeds from sale of operations, net of cash disposed — — — 86 — 86 Proceeds from intercompany investing activities 361 — 120 435 (916 ) — Repayments of intercompany investing activities — (53 ) (131 ) (46 ) 230 — Additional investment in subsidiaries (31 ) — — — 31 — Net cash provided by (used in) investing activities 330 (62 ) (20 ) 131 (655 ) (276 ) CASH FLOWS FROM FINANCING ACTIVITIES Debt issuance costs — — — (3 ) — (3 ) Repayments of debt — (15 ) — — — (15 ) Repurchase of shares (213 ) — — — — (213 ) Proceeds from issue of shares 134 — — 31 (31 ) 134 Excess tax benefits from share-based payment arrangements — — — 5 — 5 Dividends paid (210 ) — — (352 ) 352 (210 ) Acquisition of noncontrolling interests — (4 ) — — — (4 ) Dividends paid to noncontrolling interests — — — (17 ) — (17 ) Proceeds from intercompany financing activities — 46 4 180 (230 ) — Repayments of intercompany financing activities — (353 ) (249 ) (314 ) 916 — Net cash used in financing activities (289 ) (326 ) (245 ) (470 ) 1,007 (323 ) INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 6 (1 ) — (127 ) — (122 ) Effect of exchange rate changes on cash and cash equivalents — — — (39 ) — (39 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 3 3 — 790 — 796 CASH AND CASH EQUIVALENTS, END OF YEAR $ 9 $ 2 $ — $ 624 $ — $ 635 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2013 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) NET CASH PROVIDED BY OPERATING ACTIVITIES $ 4 $ 125 $ 7 $ 662 $ (237 ) $ 561 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — — 3 9 — 12 Additions to fixed assets — (7 ) (11 ) (94 ) — (112 ) Additions to intangible assets — — — (7 ) — (7 ) Acquisitions of operations, net of cash acquired — (237 ) (230 ) (30 ) 467 (30 ) Proceeds from sale of other investments, net of distributions received. — — — (3 ) — (3 ) Proceeds from sale of operations, net of cash disposed — — 230 257 (467 ) 20 Proceeds from intercompany investing activities 383 211 36 60 (690 ) — Repayments of intercompany investing activities (347 ) (442 ) (120 ) (780 ) 1,689 — Net cash provided by (used in) investing activities 36 (475 ) (92 ) (588 ) 999 (120 ) CASH FLOWS FROM FINANCING ACTIVITIES Senior notes issued — 522 — — — 522 Debt issuance costs — (8 ) — — — (8 ) Repayments of debt — (15 ) (521 ) — — (536 ) Tender premium on extinguishment of senior notes — — (65 ) — — (65 ) Proceeds from issue of shares 155 — — — — 155 Excess tax benefits from share-based payment arrangements — — — 2 — 2 Dividends paid (193 ) — (230 ) (7 ) 237 (193 ) Acquisition of noncontrolling interests — — — (4 ) — (4 ) Dividends paid to noncontrolling interests — — — (10 ) — (10 ) Cash received on intercompany financing activities — 321 901 467 (1,689 ) — Cash paid on intercompany financing activities — (467 ) — (223 ) 690 — Net cash (used in) provided by financing activities (38 ) 353 85 225 (762 ) (137 ) INCREASE IN CASH AND CASH EQUIVALENTS 2 3 — 299 — 304 Effect of exchange rate changes on cash and cash equivalents — — — (8 ) — (8 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 1 — — 499 — 500 CASH AND CASH EQUIVALENTS, END OF YEAR $ 3 $ 3 $ — $ 790 $ — $ 796 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2015 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (10 ) $ 626 $ (223 ) $ (150 ) $ 243 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — — 13 — 13 Additions to fixed assets — (18 ) (128 ) — (146 ) Additions to intangibles assets — — (12 ) — (12 ) Acquisitions of operations, net of cash acquired — — (845 ) — (845 ) Payments to acquire other investments, net of distributions received. — — 3 — 3 Proceeds from disposal of operations, net of cash disposed — — 44 — 44 Proceeds from intercompany investing activities 321 136 151 (608 ) — Repayments of intercompany investing activities (82 ) (746 ) (181 ) 1,009 — Additional investment in subsidiaries — (598 ) — 598 — Net cash provided by (used in) investing activities 239 (1,226 ) (955 ) 999 (943 ) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from draw down of revolving credit facility — 469 — — 469 Debt issuance costs — (5 ) — — (5 ) Repayments of debt — (165 ) (1 ) — (166 ) Proceeds from issue of other debt — 592 — — 592 Repurchase of shares (82 ) — — — (82 ) Proceeds from the issue of shares 124 — 598 (598 ) 124 Excess tax benefits from share-based payment arrangements — — 7 — 7 Dividends paid (277 ) — (150 ) 150 (277 ) Acquisition of noncontrolling interests — — (5 ) — (5 ) Dividends paid to noncontrolling interests — — (16 ) — (16 ) Proceeds from intercompany financing activities — 181 828 (1,009 ) — Repayments of intercompany financing activities — (472 ) (136 ) 608 — Net cash (used in) provided by financing activities (235 ) 600 1,125 (849 ) 641 DECREASE IN CASH AND CASH EQUIVALENTS (6 ) — (53 ) — (59 ) Effect of exchange rate changes on cash and cash equivalents — — (44 ) — (44 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 9 2 624 — 635 CASH AND CASH EQUIVALENTS, END OF YEAR $ 3 $ 2 $ 527 $ — $ 532 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2014 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (35 ) $ 652 $ 212 $ (352 ) $ 477 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — 1 6 (1 ) 6 Additions to fixed assets — (19 ) (95 ) 1 (113 ) Additions to intangible assets — — (4 ) — (4 ) Acquisitions of operations, net of cash acquired — — (241 ) — (241 ) Proceeds from sale of other investments, net of distributions received. — — (10 ) — (10 ) Proceeds from sale of operations, net of cash disposed — — 86 — 86 Proceeds from intercompany investing activities 361 120 435 (916 ) — Repayments of intercompany investing activities — (180 ) (46 ) 226 — Additional investment in subsidiaries (31 ) — — 31 — Net cash provided by (used in) investing activities 330 (78 ) 131 (659 ) (276 ) CASH FLOWS FROM FINANCING ACTIVITIES Debt issuance costs — — (3 ) — (3 ) Repayments of debt — (15 ) — — (15 ) Repurchase of shares (213 ) — — — (213 ) Proceeds from the issue of shares 134 — 31 (31 ) 134 Excess tax benefits from share-based payment arrangements — — 5 — 5 Dividends paid (210 ) — (352 ) 352 (210 ) Acquisition of noncontrolling interests — (4 ) — — (4 ) Dividends paid to noncontrolling interests — — (17 ) — (17 ) Proceeds from intercompany financing activities — 46 180 (226 ) — Repayments of intercompany financing activities — (602 ) (314 ) 916 — Net cash used in financing activities (289 ) (575 ) (470 ) 1,011 (323 ) INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 6 (1 ) (127 ) — (122 ) Effect of exchange rate changes on cash and cash equivalents — — (39 ) — (39 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 3 3 790 — 796 CASH AND CASH EQUIVALENTS, END OF YEAR $ 9 $ 2 $ 624 $ — $ 635 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2013 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES $ 4 $ (98 ) $ 662 $ (7 ) $ 561 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — 3 9 — 12 Additions to fixed assets — (18 ) (94 ) — (112 ) Additions to intangible assets — — (7 ) — (7 ) Acquisitions of operations, net of cash acquired — (237 ) (30 ) 237 (30 ) Proceeds from sale of other investments, net of distributions received. — — (3 ) — (3 ) Proceeds from sale of operations, net of cash disposed — — 257 (237 ) 20 Proceeds from intercompany investing activities 383 223 60 (666 ) — Repayments of intercompany investing activities (347 ) (120 ) (780 ) 1,247 — Net cash provided by (used in) investing activities 36 (149 ) (588 ) 581 (120 ) CASH FLOWS FROM FINANCING ACTIVITIES Senior notes issued — 522 — — 522 Debt issuance costs — (8 ) — — (8 ) Repayments of debt — (536 ) — — (536 ) Tender premium on extinguishment of senior notes — (65 ) — — (65 ) Proceeds from issue of shares 155 — — — 155 Excess tax benefits from share-based payment arrangements — — 2 — 2 Dividends paid (193 ) — (7 ) 7 (193 ) Acquisition of noncontrolling interests — — (4 ) — (4 ) Dividends paid to noncontrolling interests — — (10 ) — (10 ) Proceeds from intercompany financing activities — 780 467 (1,247 ) — Repayments of intercompany financing activities — (443 ) (223 ) 666 — Net cash (used in) provided by financing activities (38 ) 250 225 (574 ) (137 ) INCREASE IN CASH AND CASH EQUIVALENTS 2 3 299 — 304 Effect of exchange rate changes on cash and cash equivalents — — (8 ) — (8 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 1 — 499 — 500 CASH AND CASH EQUIVALENTS, END OF YEAR $ 3 $ 3 $ 790 $ — $ 796 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2015 Willis The Other The Other Consolidating Consolidated (millions) NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (10 ) $ 593 $ 33 $ (223 ) $ (150 ) $ 243 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — — — 13 — 13 Additions to fixed assets — (18 ) — (128 ) — (146 ) Additions to intangible assets — — — (12 ) — (12 ) Acquisitions of operations, net of cash acquired — — — (845 ) — (845 ) Payments to acquire other investments, net of distributions received. — — — 3 — 3 Proceeds from sale of operations, net of cash disposed — — — 44 — 44 Proceeds from intercompany investing activities 321 136 — 151 (608 ) — Repayments of intercompany investing activities (82 ) — (746 ) (181 ) 1,009 — Additional investment in subsidiaries — (420 ) (178 ) — 598 — Net cash provided by (used in) investing activities 239 (302 ) (924 ) (955 ) 999 (943 ) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from draw down of revolving credit facility — — 469 — — 469 Debt issuance costs — — (5 ) — — (5 ) Repayments of debt — (149 ) (16 ) (1 ) — (166 ) Proceeds from issue of other debt — — 592 — — 592 Repurchase of shares (82 ) — — — — (82 ) Proceeds from issue of shares 124 — — 598 (598 ) 124 Excess tax benefits from share-based payment arrangement — — — 7 — 7 Dividends paid (277 ) — — (150 ) 150 (277 ) Acquisition of noncontrolling interests — — — (5 ) — (5 ) Dividends paid to noncontrolling interests — — — (16 ) — (16 ) Proceeds from intercompany financing activities — 181 — 828 (1,009 ) — Repayments of intercompany financing activities — (323 ) (149 ) (136 ) 608 — Net cash (used in) provided by financing activities (235 ) (291 ) 891 1,125 (849 ) 641 DECREASE IN CASH AND CASH EQUIVALENTS (6 ) — — (53 ) — (59 ) Effect of exchange rate changes on cash and cash equivalents — — — (44 ) — (44 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 9 2 — 624 — 635 CASH AND CASH EQUIVALENTS, END OF YEAR $ 3 $ 2 $ — $ 527 $ — $ 532 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2014 Willis The Other The Other Consolidating Consolidated (millions) NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (35 ) $ 781 $ 181 $ 212 $ (662 ) $ 477 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — 1 — 6 (1 ) 6 Additions to fixed assets — (19 ) — (95 ) 1 (113 ) Additions to intangible assets — — — (4 ) — (4 ) Acquisitions of operations, net of cash acquired — — — (241 ) — (241 ) Proceeds from sale of other investments, net of distributions received. — — — (10 ) — (10 ) Proceeds from sale of operations, net of cash disposed — — — 86 — 86 Proceeds from intercompany investing activities 361 120 — 435 (916 ) — Repayments of intercompany investing activities — (180 ) (4 ) (46 ) 230 — Additional investment in subsidiaries (31 ) — — — 31 — Net cash provided by (used in) investing activities 330 (78 ) (4 ) 131 (655 ) (276 ) CASH FLOWS FROM FINANCING ACTIVITIES Debt issuance costs — — — (3 ) — (3 ) Repayments of debt — — (15 ) — — (15 ) Repurchase of shares (213 ) — — — — (213 ) Proceeds from issue of shares 134 — — 31 (31 ) 134 Excess tax benefits from share-based payment arrangement — — — 5 — 5 Dividends paid (210 ) (155 ) (155 ) (352 ) 662 (210 ) Acquisition of noncontrolling interests — (4 ) — — — (4 ) Dividends paid to noncontrolling interests — — — (17 ) — (17 ) Proceeds from intercompany financing activities — 50 — 180 (230 ) — Repayments of intercompany financing activities — (595 ) (7 ) (314 ) 916 — Net cash used in financing activities (289 ) (704 ) (177 ) (470 ) 1,317 (323 ) INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 6 (1 ) — (127 ) — (122 ) Effect of exchange rate changes on cash and cash equivalents — — — (39 ) — (39 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 3 3 — 790 — 796 CASH AND CASH EQUIVALENTS, END OF YEAR $ 9 $ 2 $ — $ 624 $ — $ 635 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2013 Willis The Other The Other Consolidating Consolidated (millions) NET CASH PROVIDED BY OPERATING ACTIVITIES $ 4 $ 399 $ 63 $ 662 $ (567 ) $ 561 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — 3 — 9 — 12 Additions to fixed assets — (18 ) — (94 ) — (112 ) Additions to intangible assets — — — (7 ) — (7 ) Acquisitions of operations, net of cash acquired — (237 ) — (30 ) 237 (30 ) Proceeds from sale of other investments, net of distributions received. — — — (3 ) — (3 ) Proceeds from sale of operations, net of cash disposed — — — 257 (237 ) 20 Proceeds from intercompany investing activities 383 160 132 60 (735 ) — Repayments of intercompany investing activities (347 ) (120 ) (442 ) (780 ) 1,689 — Net cash provided by (used in) investing activities 36 (212 ) (310 ) (588 ) 954 (120 ) CASH FLOWS FROM FINANCING ACTIVITIES Senior notes issued — — 522 — — 522 Debt issuance costs — — (8 ) — — (8 ) Repayments of debt — (521 ) (15 ) — — (536 ) Tender premium on extinguishment of senior notes — (65 ) — — — (65 ) Proceeds from issue of shares 155 — — — — 155 Excess tax benefits from share-based payment arrangements — — — 2 — 2 Dividends paid (193 ) (230 ) (330 ) (7 ) 567 (193 ) Acquisition of noncontrolling interests — — — (4 ) — (4 ) Dividends paid to noncontrolling interests — — — (10 ) — (10 ) Proceeds from intercompany financing activities — 1,075 147 467 (1,689 ) — Repayments of intercompany financing activities — (443 ) (69 ) (223 ) 735 — Net cash (used in) provided by financing activities (38 ) (184 ) 247 225 (387 ) (137 ) INCREASE IN CASH AND CASH EQUIVALENTS 2 3 — 299 — 304 Effect of exchange rate changes on cash and cash equivalents — — — (8 ) — (8 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 1 — — 499 — 500 CASH AND CASH EQUIVALENTS, END OF YEAR $ 3 $ 3 $ — $ 790 $ — $ 796

Financial Information for Iss69

Financial Information for Issuer, Parent Guarantor, Other Guarantor Subsidiaries and Non-Guarantor Subsidiaries (Tables)	12 Months Ended
	Dec. 31, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Income Statement [Table Text Block]	Condensed Consolidating Statement of Operations Year Ended December 31, 2014 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ — $ 8 $ 3,759 $ — $ 3,767 Investment income — — — 16 — 16 Other income — — — 19 — 19 Total revenues — — 8 3,794 — 3,802 EXPENSES Salaries and benefits (1 ) — (81 ) (2,232 ) — (2,314 ) Other operating expenses (16 ) (95 ) (38 ) (510 ) — (659 ) Depreciation expense — (4 ) (17 ) (71 ) — (92 ) Amortization of intangible assets — — — (54 ) — (54 ) Restructuring costs — (11 ) (3 ) (22 ) — (36 ) Total expenses (17 ) (110 ) (139 ) (2,889 ) — (3,155 ) OPERATING (LOSS) INCOME (17 ) (110 ) (131 ) 905 — 647 Other (expense) income, net (15 ) (220 ) — 11 230 6 Income from Group undertakings — 221 313 102 (636 ) — Expenses due to Group undertakings — (33 ) (179 ) (424 ) 636 — Interest expense (43 ) (35 ) (45 ) (12 ) — (135 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (75 ) (177 ) (42 ) 582 230 518 Income tax benefit (expense) — 25 24 (208 ) — (159 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (75 ) (152 ) (18 ) 374 230 359 Interest in earnings of associates, net of tax — 10 — 4 — 14 Equity account for subsidiaries 437 570 76 — (1,083 ) — NET INCOME 362 428 58 378 (853 ) 373 Less: Net income attributable to noncontrolling interests — — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 362 $ 428 $ 58 $ 367 $ (853 ) $ 362 Condensed Consolidating Statement of Operations Year Ended December 31, 2015 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ — $ 11 $ 3,798 $ — $ 3,809 Investment income — 1 — 11 — 12 Other income — — — 8 — 8 Total revenues — 1 11 3,817 — 3,829 EXPENSES Salaries and benefits (1 ) (1 ) (77 ) (2,227 ) — (2,306 ) Other operating expenses (12 ) (113 ) (1 ) (673 ) — (799 ) Depreciation expense — (6 ) (16 ) (73 ) — (95 ) Amortization of intangible assets — — — (76 ) — (76 ) Restructuring costs — (28 ) (13 ) (85 ) — (126 ) Total expenses (13 ) (148 ) (107 ) (3,134 ) — (3,402 ) OPERATING (LOSS) INCOME (13 ) (147 ) (96 ) 683 — 427 Other (expense) income, net (10 ) 42 — 23 — 55 Income from Group undertakings — 225 236 110 (571 ) — Expenses due to Group undertakings — (31 ) (189 ) (351 ) 571 — Interest expense (43 ) (39 ) (42 ) (18 ) — (142 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (66 ) 50 (91 ) 447 — 340 Income tax benefit (expense) — 29 17 (13 ) — 33 (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (66 ) 79 (74 ) 434 — 373 Interest in earnings of associates, net of tax — 9 — 2 — 11 Equity account for subsidiaries 439 347 106 — (892 ) — NET INCOME 373 435 32 436 (892 ) 384 Less: Net income attributable to noncontrolling interests — — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 373 $ 435 $ 32 $ 425 $ (892 ) $ 373 Condensed Consolidating Statement of Operations Year Ended December 31, 2013 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ — $ 8 $ 3,625 $ — $ 3,633 Investment income — — — 15 — 15 Other income — — — 7 — 7 Total revenues — — 8 3,647 — 3,655 EXPENSES Salaries and benefits (1 ) — (103 ) (2,103 ) — (2,207 ) Other operating expenses (5 ) (69 ) (163 ) (399 ) — (636 ) Depreciation expense — (3 ) (20 ) (71 ) — (94 ) Amortization of intangible assets — — — (55 ) — (55 ) Total expenses (6 ) (72 ) (286 ) (2,628 ) — (2,992 ) OPERATING (LOSS) INCOME (6 ) (72 ) (278 ) 1,019 — 663 Other income (expense), net 5 (4 ) — 31 (10 ) 22 Income from Group undertakings — 191 364 86 (641 ) — Expenses due to Group undertakings (10 ) (34 ) (141 ) (456 ) 641 — Loss on extinguishment of debt — — (60 ) — — (60 ) Interest expense (42 ) (16 ) (63 ) (5 ) — (126 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (53 ) 65 (178 ) 675 (10 ) 499 Income tax benefit (expense) — 23 — (145 ) — (122 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (53 ) 88 (178 ) 530 (10 ) 377 Interest in earnings of associates, net of tax — 9 — (9 ) — — Equity account for subsidiaries 418 320 150 — (888 ) — NET INCOME (LOSS) 365 417 (28 ) 521 (898 ) 377 Less: Net income attributable to noncontrolling interests — — — (12 ) — (12 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 365 $ 417 $ (28 ) $ 509 $ (898 ) $ 365 Condensed Consolidating Statement of Operations Year Ended December 31, 2015 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ 11 $ 3,798 $ — $ 3,809 Investment income — 1 11 — 12 Other income — — 8 — 8 Total revenues — 12 3,817 — 3,829 EXPENSES Salaries and benefits (1 ) (78 ) (2,227 ) — (2,306 ) Other operating expenses (12 ) (114 ) (673 ) — (799 ) Depreciation expense — (22 ) (73 ) — (95 ) Amortization of intangible assets — — (76 ) — (76 ) Restructuring costs — (41 ) (85 ) — (126 ) Total expenses (13 ) (255 ) (3,134 ) — (3,402 ) OPERATING (LOSS) INCOME (13 ) (243 ) 683 — 427 Other (expense) income, net (10 ) 42 23 — 55 Income from Group undertakings — 350 110 (460 ) — Expenses due to Group undertakings — (109 ) (351 ) 460 — Interest expense (43 ) (81 ) (18 ) — (142 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (66 ) (41 ) 447 — 340 Income tax benefit (expense) — 46 (13 ) — 33 (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (66 ) 5 434 — 373 Interest in earnings of associates, net of tax — 9 2 — 11 Equity account for subsidiaries 439 421 — (860 ) — NET INCOME 373 435 436 (860 ) 384 Less: Net income attributable to noncontrolling interests — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 373 $ 435 $ 425 $ (860 ) $ 373 Condensed Consolidating Statement of Operations Year Ended December 31, 2013 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ 8 $ 3,625 $ — $ 3,633 Investment income — — 15 — 15 Other income — — 7 — 7 Total revenues — 8 3,647 — 3,655 EXPENSES Salaries and benefits (1 ) (103 ) (2,103 ) — (2,207 ) Other operating expenses (5 ) (232 ) (399 ) — (636 ) Depreciation expense — (23 ) (71 ) — (94 ) Amortization of intangible assets — — (55 ) — (55 ) Total expenses (6 ) (358 ) (2,628 ) — (2,992 ) OPERATING (LOSS) INCOME (6 ) (350 ) 1,019 — 663 Other income (expense), net 5 (4 ) 31 (10 ) 22 Income from Group undertakings — 466 86 (552 ) — Expenses due to Group undertakings (10 ) (86 ) (456 ) 552 — Loss on extinguishment of debt — (60 ) — — (60 ) Interest expense (42 ) (79 ) (5 ) — (126 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (53 ) (113 ) 675 (10 ) 499 Income tax benefit (expense) — 23 (145 ) — (122 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (53 ) (90 ) 530 (10 ) 377 Interest in earnings of associates, net of tax — 9 (9 ) — — Equity account for subsidiaries 418 498 — (916 ) — NET INCOME 365 417 521 (926 ) 377 Less: Net income attributable to noncontrolling interests — — (12 ) — (12 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 365 $ 417 $ 509 $ (926 ) $ 365 Condensed Consolidating Statement of Operations Year Ended December 31, 2014 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ 8 $ 3,759 $ — $ 3,767 Investment income — — 16 — 16 Other income — — 19 — 19 Total revenues — 8 3,794 — 3,802 EXPENSES Salaries and benefits (1 ) (81 ) (2,232 ) — (2,314 ) Other operating expenses (16 ) (133 ) (510 ) — (659 ) Depreciation expense — (21 ) (71 ) — (92 ) Amortization of intangible assets — — (54 ) — (54 ) Restructuring costs — (14 ) (22 ) — (36 ) Total expenses (17 ) (249 ) (2,889 ) — (3,155 ) OPERATING (LOSS) INCOME (17 ) (241 ) 905 — 647 Other (expense) income, net (15 ) (220 ) 11 230 6 Income from Group undertakings — 424 102 (526 ) — Expenses due to Group undertakings — (102 ) (424 ) 526 — Interest expense (43 ) (80 ) (12 ) — (135 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (75 ) (219 ) 582 230 518 Income tax benefit (expense) — 49 (208 ) — (159 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (75 ) (170 ) 374 230 359 Interest in earnings of associates, net of tax — 10 4 — 14 Equity account for subsidiaries 437 588 — (1,025 ) — NET INCOME 362 428 378 (795 ) 373 Less: Net income attributable to noncontrolling interests — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 362 $ 428 $ 367 $ (795 ) $ 362 Condensed Consolidating Statement of Operations Year Ended December 31, 2013 Willis The Other The Other Consolidating Consolidated (millions) REVENUES Commissions and fees $ — $ 8 $ — $ 3,625 $ — $ 3,633 Investment income — — — 15 — 15 Other income — — — 7 — 7 Total revenues — 8 — 3,647 — 3,655 EXPENSES Salaries and benefits (1 ) (103 ) — (2,103 ) — (2,207 ) Other operating expenses (5 ) (231 ) (1 ) (399 ) — (636 ) Depreciation expense — (23 ) — (71 ) — (94 ) Amortization of intangible assets — — — (55 ) — (55 ) Total expenses (6 ) (357 ) (1 ) (2,628 ) — (2,992 ) OPERATING (LOSS) INCOME (6 ) (349 ) (1 ) 1,019 — 663 Other income (expense), net 5 (4 ) — 31 (10 ) 22 Income from Group undertakings — 491 68 86 (645 ) — Expenses due to Group undertakings (10 ) (153 ) (26 ) (456 ) 645 — Loss on extinguishment of debt — (60 ) — — — (60 ) Interest expense (42 ) (61 ) (18 ) (5 ) — (126 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (53 ) (136 ) 23 675 (10 ) 499 Income tax benefit (expense) — 29 (6 ) (145 ) — (122 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (53 ) (107 ) 17 530 (10 ) 377 Interest in earnings of associates, net of tax — 9 — (9 ) — — Equity account for subsidiaries 418 515 344 — (1,277 ) — NET INCOME 365 417 361 521 (1,287 ) 377 Less: Net income attributable to noncontrolling interests — — — (12 ) — (12 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 365 $ 417 $ 361 $ 509 $ (1,287 ) $ 365 Year Ended December 31, 2015 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) REVENUES Commissions and fees $ — $ 11 $ — $ 3,798 $ — $ 3,809 Investment income — 1 — 11 — 12 Other income — — — 8 — 8 Total revenues — 12 — 3,817 — 3,829 EXPENSES Salaries and benefits (1 ) (78 ) — (2,227 ) — (2,306 ) Other operating expenses (12 ) (114 ) — (673 ) — (799 ) Depreciation expense — (22 ) — (73 ) — (95 ) Amortization of intangible assets — — — (76 ) — (76 ) Restructuring costs — (41 ) — (85 ) — (126 ) Total expenses (13 ) (255 ) — (3,134 ) — (3,402 ) OPERATING (LOSS) INCOME (13 ) (243 ) — 683 — 427 Other (expense) income, net (10 ) 42 — 23 — 55 Income from Group undertakings — 374 93 110 (577 ) — Expenses due to Group undertakings — (200 ) (26 ) (351 ) 577 — Interest expense (43 ) (41 ) (40 ) (18 ) — (142 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (66 ) (68 ) 27 447 — 340 Income tax benefit (expense) — 51 (5 ) (13 ) — 33 (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (66 ) (17 ) 22 434 — 373 Interest in earnings of associates, net of tax — 9 — 2 — 11 Equity account for subsidiaries 439 443 337 — (1,219 ) — NET INCOME 373 435 359 436 (1,219 ) 384 Less: Net income attributable to noncontrolling interests — — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 373 $ 435 $ 359 $ 425 $ (1,219 ) $ 373 Condensed Consolidating Statement of Operations Year Ended December 31, 2014 Willis The Other The Other Consolidating Consolidated (millions) REVENUES Commissions and fees $ — $ 8 $ — $ 3,759 $ — $ 3,767 Investment income — — — 16 — 16 Other income — — — 19 — 19 Total revenues — 8 — 3,794 — 3,802 EXPENSES Salaries and benefits (1 ) (81 ) — (2,232 ) — (2,314 ) Other operating expenses (16 ) (133 ) — (510 ) — (659 ) Depreciation expense — (21 ) — (71 ) — (92 ) Amortization of intangible assets — — — (54 ) — (54 ) Restructuring costs — (14 ) — (22 ) — (36 ) Total expenses (17 ) (249 ) — (2,889 ) — (3,155 ) OPERATING (LOSS) INCOME (17 ) (241 ) — 905 — 647 Other (expense) income, net (15 ) (220 ) — 11 230 6 Income from Group undertakings — 450 91 102 (643 ) — Expenses due to Group undertakings — (190 ) (29 ) (424 ) 643 — Interest expense (43 ) (44 ) (36 ) (12 ) — (135 ) (LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES (75 ) (245 ) 26 582 230 518 Income tax benefit (expense) — 54 (5 ) (208 ) — (159 ) (LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES (75 ) (191 ) 21 374 230 359 Interest in earnings of associates, net of tax — 10 — 4 — 14 Equity account for subsidiaries 437 609 314 — (1,360 ) — NET INCOME 362 428 335 378 (1,130 ) 373 Less: Net income attributable to noncontrolling interests — — — (11 ) — (11 ) NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON $ 362 $ 428 $ 335 $ 367 $ (1,130 ) $ 362
Condensed Statement of Comprehensive Income [Table Text Block]	Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2014 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive (loss) income $ (11 ) $ 69 $ (110 ) $ 49 $ (3 ) $ (6 ) Less: Comprehensive income attributable to noncontrolling interests — — — (5 ) — (5 ) Comprehensive (loss) income attributable to Willis Towers Watson $ (11 ) $ 69 $ (110 ) $ 44 $ (3 ) $ (11 ) Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2015 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 402 $ 462 $ 49 $ 455 $ (965 ) $ 403 Less: Comprehensive income attributable to noncontrolling interests — — — (1 ) — (1 ) Comprehensive income attributable to Willis Towers Watson $ 402 $ 462 $ 49 $ 454 $ (965 ) $ 402 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2013 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 522 $ 565 $ 74 $ 636 $ (1,263 ) $ 534 Less: Comprehensive income attributable to noncontrolling interests — — — (12 ) — (12 ) Comprehensive income attributable to Willis Group Holdings $ 522 $ 565 $ 74 $ 624 $ (1,263 ) $ 522 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2014 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) Comprehensive (loss) income $ (11 ) $ 69 $ 49 $ (113 ) $ (6 ) Less: Comprehensive income attributable to noncontrolling interests — — (5 ) — (5 ) Comprehensive (loss) income attributable to Willis Towers Watson $ (11 ) $ 69 $ 44 $ (113 ) $ (11 ) Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2013 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 522 $ 565 $ 636 $ (1,189 ) $ 534 Less: Comprehensive income attributable to noncontrolling interests — — (12 ) — (12 ) Comprehensive income attributable to Willis Towers Watson $ 522 $ 565 $ 624 $ (1,189 ) $ 522 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2015 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 402 $ 462 $ 455 $ (916 ) $ 403 Less: Comprehensive income attributable to noncontrolling interests — — (1 ) — (1 ) Comprehensive income attributable to Willis Towers Watson $ 402 $ 462 $ 454 $ (916 ) $ 402 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2015 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 402 $ 462 $ 400 $ 455 $ (1,316 ) $ 403 Less: Comprehensive income attributable to noncontrolling interests — — — (1 ) — (1 ) Comprehensive income attributable to Willis Towers Watson $ 402 $ 462 $ 400 $ 454 $ (1,316 ) $ 402 Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2014 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive (loss) income $ (11 ) $ 69 $ (5 ) $ 49 $ (108 ) $ (6 ) Less: Comprehensive income attributable to noncontrolling interests — — — (5 ) — (5 ) Comprehensive (loss) income attributable to Willis Towers Watson $ (11 ) $ 69 $ (5 ) $ 44 $ (108 ) $ (11 ) Condensed Consolidating Statement of Comprehensive Income Year Ended December 31, 2013 Willis The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) Comprehensive income $ 522 $ 565 $ 504 $ 636 $ (1,693 ) $ 534 Less: Comprehensive income attributable to noncontrolling interests — — — (12 ) — (12 ) Comprehensive income attributable to Willis Towers Watson $ 522 $ 565 $ 504 $ 624 $ (1,693 ) $ 522
Condensed Balance Sheet [Table Text Block]	Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 3 $ 2 $ — $ 527 $ — $ 532 Accounts receivable, net — — 7 1,251 — 1,258 Fiduciary assets — — — 10,458 — 10,458 Other current assets 1 49 18 194 (7 ) 255 Amounts due from Group undertakings 3,423 1,684 822 1,259 (7,188 ) — Total current assets 3,427 1,735 847 13,689 (7,195 ) 12,503 NON-CURRENT ASSETS Investments in subsidiaries — 3,208 832 — (4,040 ) — Fixed assets, net — 23 35 505 — 563 Goodwill — — — 3,737 — 3,737 Other intangible assets, net — — — 1,115 — 1,115 Investments in associates — — — 13 — 13 Deferred tax assets — — — 76 — 76 Pension benefits asset — — — 623 — 623 Other non-current assets — 8 2 199 — 209 Non-current amounts due from Group undertakings — 518 785 — (1,303 ) — Total non-current assets — 3,757 1,654 6,268 (5,343 ) 6,336 TOTAL ASSETS $ 3,427 $ 5,492 $ 2,501 $ 19,957 $ (12,538 ) $ 18,839 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ — $ 10,458 $ — $ 10,458 Deferred revenue and accrued expenses 1 13 55 683 — 752 Income taxes payable — — — 52 (7 ) 45 Short-term debt and current portion of long-term debt 300 609 — 79 — 988 Other current liabilities 15 38 23 482 — 558 Amounts due to Group undertakings — 4,141 1,545 1,502 (7,188 ) — Total current liabilities 316 4,801 1,623 13,256 (7,195 ) 12,801 NON-CURRENT LIABILITIES Investments in subsidiaries 387 — — — (387 ) — Long-term debt 495 1,203 580 — — 2,278 Liabilities for pension benefits — — — 279 — 279 Deferred tax liabilities — 1 — 239 — 240 Provisions for liabilities — — — 295 — 295 Other non-current liabilities — 21 15 497 — 533 Non-current amounts due to Group undertakings — — 518 785 (1,303 ) — Total non-current liabilities 882 1,225 1,113 2,095 (1,690 ) 3,625 TOTAL LIABILITIES $ 1,198 $ 6,026 $ 2,736 $ 15,351 $ (8,885 ) $ 16,426 Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Other The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — — 53 — 53 EQUITY Total Willis Towers Watson stockholders’ equity 2,229 (534 ) (235 ) 4,422 (3,653 ) 2,229 Noncontrolling interests — — — 131 — 131 Total equity 2,229 (534 ) (235 ) 4,553 (3,653 ) 2,360 TOTAL LIABILITIES AND EQUITY $ 3,427 $ 5,492 $ 2,501 $ 19,957 $ (12,538 ) $ 18,839 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 9 $ 2 $ — $ 624 $ — $ 635 Accounts receivable, net — — 3 1,041 — 1,044 Fiduciary assets — — — 8,948 — 8,948 Other current assets — 27 8 206 (29 ) 212 Amounts due by group undertakings 3,675 923 1,057 1,114 (6,769 ) — Total current assets 3,684 952 1,068 11,933 (6,798 ) 10,839 NON-CURRENT ASSETS Investments in subsidiaries — 2,537 715 — (3,252 ) — Fixed assets, net — 20 42 421 — 483 Goodwill — — — 2,937 — 2,937 Other intangible assets, net — — — 450 — 450 Investments in associates — 147 — 22 — 169 Deferred tax assets — — — 19 — 19 Pension benefits asset — — — 314 — 314 Other non-current assets — 1 3 206 — 210 Non-current amounts due by group undertakings — 518 740 — (1,258 ) — Total non-current assets — 3,223 1,500 4,369 (4,510 ) 4,582 TOTAL ASSETS $ 3,684 $ 4,175 $ 2,568 $ 16,302 $ (11,308 ) $ 15,421 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ — $ 8,948 $ — $ 8,948 Deferred revenue and accrued expenses 1 4 30 584 — 619 Income taxes payable — — 7 55 (29 ) 33 Short-term debt and current portion of long-term debt — 17 149 1 — 167 Other current liabilities 67 11 46 320 — 444 Amounts due to group undertakings — 4,374 1,499 896 (6,769 ) — Total current liabilities 68 4,406 1,731 10,804 (6,798 ) 10,211 NON-CURRENT LIABILITIES Investments in subsidiaries 838 — — — (838 ) — Long-term debt 793 758 579 — — 2,130 Liabilities for pension benefits — — — 284 — 284 Deferred tax liabilities — — — 147 — 147 Provisions for liabilities — — — 194 — 194 Other non-current liabilities — — 17 372 — 389 Non-current amounts due to group undertakings — — 518 740 (1,258 ) — Total non-current liabilities 1,631 758 1,114 1,737 (2,096 ) 3,144 TOTAL LIABILITIES $ 1,699 $ 5,164 $ 2,845 $ 12,541 $ (8,894 ) $ 13,355 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Other The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — — 59 — 59 EQUITY Total Willis Towers Watson stockholders’ equity 1,985 (989 ) (277 ) 3,680 (2,414 ) 1,985 Noncontrolling interests — — — 22 — 22 Total equity 1,985 (989 ) (277 ) 3,702 (2,414 ) 2,007 TOTAL LIABILITIES AND EQUITY $ 3,684 $ 4,175 $ 2,568 $ 16,302 $ (11,308 ) $ 15,421 Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Guarantors Other Consolidating adjustments Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 3 $ 2 $ 527 $ — $ 532 Accounts receivable, net — 7 1,251 — 1,258 Fiduciary assets — — 10,458 — 10,458 Other current assets 1 67 194 (7 ) 255 Amounts due from group undertakings 3,423 1,257 1,259 (5,939 ) — Total current assets 3,427 1,333 13,689 (5,946 ) 12,503 NON-CURRENT ASSETS Investments in subsidiaries — 4,275 — (4,275 ) — Fixed assets, net — 58 505 — 563 Goodwill — — 3,737 — 3,737 Other intangible assets, net — — 1,115 — 1,115 Investments in associates — — 13 — 13 Deferred tax assets — — 76 — 76 Pension benefits asset — — 623 — 623 Other non-current assets — 10 199 — 209 Non-current amounts due from group undertakings — 785 — (785 ) — Total non-current assets — 5,128 6,268 (5,060 ) 6,336 TOTAL ASSETS $ 3,427 $ 6,461 $ 19,957 $ (11,006 ) $ 18,839 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ 10,458 $ — $ 10,458 Deferred revenue and accrued expenses 1 68 683 — 752 Income taxes payable — — 52 (7 ) 45 Short-term debt and current portion of long-term debt 300 609 79 — 988 Other current liabilities 15 61 482 — 558 Amounts due to group undertakings — 4,437 1,502 (5,939 ) — Total current liabilities 316 5,175 13,256 (5,946 ) 12,801 NON-CURRENT LIABILITIES Investments in subsidiaries 387 — — (387 ) — Long-term debt 495 1,783 — — 2,278 Liabilities for pension benefits — — 279 — 279 Deferred tax liabilities — 1 239 — 240 Provisions for liabilities — — 295 — 295 Other non-current liabilities — 36 497 — 533 Non-current amounts due to group undertakings — — 785 (785 ) — Total non-current liabilities 882 1,820 2,095 (1,172 ) 3,625 TOTAL LIABILITIES $ 1,198 $ 6,995 $ 15,351 $ (7,118 ) $ 16,426 Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — 53 — 53 EQUITY Total Willis Towers Watson stockholders’ equity 2,229 (534 ) 4,422 (3,888 ) 2,229 Noncontrolling interests — — 131 — 131 Total equity 2,229 (534 ) 4,553 (3,888 ) 2,360 TOTAL LIABILITIES AND EQUITY $ 3,427 $ 6,461 $ 19,957 $ (11,006 ) $ 18,839 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Guarantors Other Consolidating adjustments Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 9 $ 2 $ 624 $ — $ 635 Accounts receivable, net — 3 1,041 — 1,044 Fiduciary assets — — 8,948 — 8,948 Other current assets — 35 206 (29 ) 212 Amounts due from group undertakings 3,675 730 1,114 (5,519 ) — Total current assets 3,684 770 11,933 (5,548 ) 10,839 NON-CURRENT ASSETS Investments in subsidiaries — 3,529 — (3,529 ) — Fixed assets, net — 62 421 — 483 Goodwill — — 2,937 — 2,937 Other intangible assets, net — — 450 — 450 Investments in associates — 147 22 — 169 Deferred tax assets — — 19 — 19 Pension benefits asset — — 314 — 314 Other non-current assets — 4 206 — 210 Non-current amounts due from group undertakings — 740 — (740 ) — Total non-current assets — 4,482 4,369 (4,269 ) 4,582 TOTAL ASSETS $ 3,684 $ 5,252 $ 16,302 $ (9,817 ) $ 15,421 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ 8,948 $ — $ 8,948 Deferred revenue and accrued expenses 1 34 584 — 619 Income taxes payable — 7 55 (29 ) 33 Short-term debt and current portion of long-term debt — 166 1 — 167 Other current liabilities 67 57 320 — 444 Amounts due to group undertakings — 4,623 896 (5,519 ) — Total current liabilities 68 4,887 10,804 (5,548 ) 10,211 NON-CURRENT LIABILITIES Investments in subsidiaries 838 — — (838 ) — Long-term debt 793 1,337 — — 2,130 Liabilities for pension benefits — — 284 — 284 Deferred tax liabilities — — 147 — 147 Provisions for liabilities — — 194 — 194 Other non-current liabilities — 17 372 — 389 Non-current amounts due to group undertakings — — 740 (740 ) — Total non-current liabilities 1,631 1,354 1,737 (1,578 ) 3,144 TOTAL LIABILITIES $ 1,699 $ 6,241 $ 12,541 $ (7,126 ) $ 13,355 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — 59 — 59 EQUITY Total Willis Towers Watson stockholders’ equity 1,985 (989 ) 3,680 (2,691 ) 1,985 Noncontrolling interests — — 22 — 22 Total equity 1,985 (989 ) 3,702 (2,691 ) 2,007 TOTAL LIABILITIES AND EQUITY $ 3,684 $ 5,252 $ 16,302 $ (9,817 ) $ 15,421 Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Other The Other Consolidating Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 3 $ 2 $ — $ 527 $ — $ 532 Accounts receivable, net — 7 — 1,251 — 1,258 Fiduciary assets — — — 10,458 — 10,458 Other current assets 1 72 — 194 (12 ) 255 Amounts due from group undertakings 3,423 951 1,538 1,259 (7,171 ) — Total current assets 3,427 1,032 1,538 13,689 (7,183 ) 12,503 NON-CURRENT ASSETS Investments in subsidiaries — 4,069 3,092 — (7,161 ) — Fixed assets, net — 58 — 505 — 563 Goodwill — — — 3,737 — 3,737 Other intangible assets, net — — — 1,115 — 1,115 Investments in associates — — — 13 — 13 Deferred tax assets — — — 76 — 76 Pension benefits asset — — — 623 — 623 Other non-current assets — 9 1 199 — 209 Non-current amounts due from group undertakings — 785 518 — (1,303 ) — Total non-current assets — 4,921 3,611 6,268 (8,464 ) 6,336 TOTAL ASSETS $ 3,427 $ 5,953 $ 5,149 $ 19,957 $ (15,647 ) $ 18,839 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ — $ 10,458 $ — $ 10,458 Deferred revenue and accrued expenses 1 68 — 683 — 752 Income taxes payable — — 5 52 (12 ) 45 Short-term debt and current portion of long-term debt 300 — 609 79 — 988 Other current liabilities 15 50 11 482 — 558 Amounts due to group undertakings — 5,234 435 1,502 (7,171 ) — Total current liabilities 316 5,352 1,060 13,256 (7,183 ) 12,801 NON-CURRENT LIABILITIES Investments in subsidiaries 387 — — — (387 ) — Long-term debt 495 580 1,203 — — 2,278 Liabilities for pension benefits — — — 279 — 279 Deferred tax liabilities — 1 — 239 — 240 Provisions for liabilities — — — 295 — 295 Other non-current liabilities — 36 — 497 — 533 Non-current amounts due to group undertakings — 518 — 785 (1,303 ) — Total non-current liabilities 882 1,135 1,203 2,095 (1,690 ) 3,625 TOTAL LIABILITIES $ 1,198 $ 6,487 $ 2,263 $ 15,351 $ (8,873 ) $ 16,426 Condensed Consolidating Balance Sheet As at December 31, 2015 Willis The Other The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — — 53 — 53 EQUITY Total Willis Towers Watson stockholders’ equity 2,229 (534 ) 2,886 4,422 (6,774 ) 2,229 Noncontrolling interests — — — 131 — 131 Total equity 2,229 (534 ) 2,886 4,553 (6,774 ) 2,360 TOTAL LIABILITIES AND EQUITY $ 3,427 $ 5,953 $ 5,149 $ 19,957 $ (15,647 ) $ 18,839 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Other The Other Consolidating Consolidated (millions) ASSETS CURRENT ASSETS Cash and cash equivalents $ 9 $ 2 $ — $ 624 $ — $ 635 Accounts receivable, net — 3 — 1,041 — 1,044 Fiduciary assets — — — 8,948 — 8,948 Other current assets — 39 — 206 (33 ) 212 Amounts due from group undertakings 3,675 1,153 797 1,114 (6,739 ) — Total current assets 3,684 1,197 797 11,933 (6,772 ) 10,839 NON-CURRENT ASSETS Investments in subsidiaries — 3,478 2,579 — (6,057 ) — Fixed assets, net — 62 — 421 — 483 Goodwill — — — 2,937 — 2,937 Other intangible assets, net — — — 450 — 450 Investments in associates — 147 — 22 — 169 Deferred tax assets — — — 19 — 19 Pension benefits asset — — — 314 — 314 Other non-current assets — 3 1 206 — 210 Non-current amounts due from group undertakings — 740 518 — (1,258 ) — Total non-current assets — 4,430 3,098 4,369 (7,315 ) 4,582 TOTAL ASSETS $ 3,684 $ 5,627 $ 3,895 $ 16,302 $ (14,087 ) $ 15,421 LIABILITIES AND STOCKHOLDERS’ EQUITY CURRENT LIABILITIES Fiduciary liabilities $ — $ — $ — $ 8,948 $ — $ 8,948 Deferred revenue and accrued expenses 1 34 — 584 — 619 Income taxes payable — 6 5 55 (33 ) 33 Short-term debt and current portion of long-term debt — 149 17 1 — 167 Other current liabilities 67 46 11 320 — 444 Amounts due to group undertakings — 5,267 576 896 (6,739 ) — Total current liabilities 68 5,502 609 10,804 (6,772 ) 10,211 NON-CURRENT LIABILITIES Investments in subsidiaries 838 — — — (838 ) — Long-term debt 793 579 758 — — 2,130 Liabilities for pension benefits — — — 284 — 284 Deferred tax liabilities — — — 147 — 147 Provisions for liabilities — — — 194 — 194 Other non-current liabilities — 17 — 372 — 389 Non-current amounts due to group undertakings — 518 — 740 (1,258 ) — Total non-current liabilities 1,631 1,114 758 1,737 (2,096 ) 3,144 TOTAL LIABILITIES $ 1,699 $ 6,616 $ 1,367 $ 12,541 $ (8,868 ) $ 13,355 Condensed Consolidating Balance Sheet As at December 31, 2014 Willis The Other The Other Consolidating Consolidated (millions) REDEEMABLE NONCONTROLLING INTEREST — — — 59 — 59 EQUITY Total Willis Towers Watson stockholders’ equity 1,985 (989 ) 2,528 3,680 (5,219 ) 1,985 Noncontrolling interests — — — 22 — 22 Total equity 1,985 (989 ) 2,528 3,702 (5,219 ) 2,007 TOTAL LIABILITIES AND EQUITY $ 3,684 $ 5,627 $ 3,895 $ 16,302 $ (14,087 ) $ 15,421
Condensed Cash Flow Statement [Table Text Block]	Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2015 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (10 ) $ 583 $ 43 $ (223 ) $ (150 ) $ 243 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — — — 13 — 13 Additions to fixed assets — (10 ) (8 ) (128 ) — (146 ) Additions to intangibles assets — — — (12 ) — (12 ) Acquisitions of operations, net of cash acquired — — — (845 ) — (845 ) Payments to acquire other investments, net of distributions received. — — — 3 — 3 Proceeds from sale of operations, net of cash disposed — — — 44 — 44 Proceeds from intercompany investing activities 321 49 87 151 (608 ) — Repayments of intercompany investing activities (82 ) (746 ) — (181 ) 1,009 — Additional investment in subsidiaries — (598 ) — — 598 — Net cash provided by (used in) investing activities 239 (1,305 ) 79 (955 ) 999 (943 ) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from drawdown of revolving credit facility — 469 — — — 469 Debt issuance costs — (5 ) — — — (5 ) Repayments of debt — (16 ) (149 ) (1 ) — (166 ) Proceeds from issue of other debt — 592 — — — 592 Repurchase of shares (82 ) — — — — (82 ) Proceeds from issue of shares 124 — — 598 (598 ) 124 Excess tax benefits from share-based payment arrangements — — — 7 — 7 Dividends paid (277 ) — — (150 ) 150 (277 ) Acquisition of noncontrolling interests — — — (5 ) — (5 ) Dividends paid to noncontrolling interests — — — (16 ) — (16 ) Proceeds from intercompany financing activities — 154 27 828 (1,009 ) — Repayments of intercompany financing activities — (472 ) — (136 ) 608 — Net cash (used in) provided by financing activities (235 ) 722 (122 ) 1,125 (849 ) 641 DECREASE IN CASH AND CASH EQUIVALENTS (6 ) — — (53 ) — (59 ) Effect of exchange rate changes on cash and cash equivalents — — — (44 ) — (44 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 9 2 — 624 — 635 CASH AND CASH EQUIVALENTS, END OF YEAR $ 3 $ 2 $ — $ 527 $ — $ 532 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2014 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (35 ) $ 387 $ 265 $ 212 $ (352 ) $ 477 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — — 1 6 (1 ) 6 Additions to fixed assets — (9 ) (10 ) (95 ) 1 (113 ) Additions to intangible assets — — — (4 ) — (4 ) Acquisitions of operations, net of cash acquired — — — (241 ) — (241 ) Proceeds from sale of other investments, net of distributions received. — — — (10 ) — (10 ) Proceeds from sale of operations, net of cash disposed — — — 86 — 86 Proceeds from intercompany investing activities 361 — 120 435 (916 ) — Repayments of intercompany investing activities — (53 ) (131 ) (46 ) 230 — Additional investment in subsidiaries (31 ) — — — 31 — Net cash provided by (used in) investing activities 330 (62 ) (20 ) 131 (655 ) (276 ) CASH FLOWS FROM FINANCING ACTIVITIES Debt issuance costs — — — (3 ) — (3 ) Repayments of debt — (15 ) — — — (15 ) Repurchase of shares (213 ) — — — — (213 ) Proceeds from issue of shares 134 — — 31 (31 ) 134 Excess tax benefits from share-based payment arrangements — — — 5 — 5 Dividends paid (210 ) — — (352 ) 352 (210 ) Acquisition of noncontrolling interests — (4 ) — — — (4 ) Dividends paid to noncontrolling interests — — — (17 ) — (17 ) Proceeds from intercompany financing activities — 46 4 180 (230 ) — Repayments of intercompany financing activities — (353 ) (249 ) (314 ) 916 — Net cash used in financing activities (289 ) (326 ) (245 ) (470 ) 1,007 (323 ) INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 6 (1 ) — (127 ) — (122 ) Effect of exchange rate changes on cash and cash equivalents — — — (39 ) — (39 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 3 3 — 790 — 796 CASH AND CASH EQUIVALENTS, END OF YEAR $ 9 $ 2 $ — $ 624 $ — $ 635 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2013 Willis Towers Watson The Other Guarantors The Issuer Other Consolidating adjustments Consolidated (millions) NET CASH PROVIDED BY OPERATING ACTIVITIES $ 4 $ 125 $ 7 $ 662 $ (237 ) $ 561 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — — 3 9 — 12 Additions to fixed assets — (7 ) (11 ) (94 ) — (112 ) Additions to intangible assets — — — (7 ) — (7 ) Acquisitions of operations, net of cash acquired — (237 ) (230 ) (30 ) 467 (30 ) Proceeds from sale of other investments, net of distributions received. — — — (3 ) — (3 ) Proceeds from sale of operations, net of cash disposed — — 230 257 (467 ) 20 Proceeds from intercompany investing activities 383 211 36 60 (690 ) — Repayments of intercompany investing activities (347 ) (442 ) (120 ) (780 ) 1,689 — Net cash provided by (used in) investing activities 36 (475 ) (92 ) (588 ) 999 (120 ) CASH FLOWS FROM FINANCING ACTIVITIES Senior notes issued — 522 — — — 522 Debt issuance costs — (8 ) — — — (8 ) Repayments of debt — (15 ) (521 ) — — (536 ) Tender premium on extinguishment of senior notes — — (65 ) — — (65 ) Proceeds from issue of shares 155 — — — — 155 Excess tax benefits from share-based payment arrangements — — — 2 — 2 Dividends paid (193 ) — (230 ) (7 ) 237 (193 ) Acquisition of noncontrolling interests — — — (4 ) — (4 ) Dividends paid to noncontrolling interests — — — (10 ) — (10 ) Cash received on intercompany financing activities — 321 901 467 (1,689 ) — Cash paid on intercompany financing activities — (467 ) — (223 ) 690 — Net cash (used in) provided by financing activities (38 ) 353 85 225 (762 ) (137 ) INCREASE IN CASH AND CASH EQUIVALENTS 2 3 — 299 — 304 Effect of exchange rate changes on cash and cash equivalents — — — (8 ) — (8 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 1 — — 499 — 500 CASH AND CASH EQUIVALENTS, END OF YEAR $ 3 $ 3 $ — $ 790 $ — $ 796 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2015 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (10 ) $ 626 $ (223 ) $ (150 ) $ 243 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — — 13 — 13 Additions to fixed assets — (18 ) (128 ) — (146 ) Additions to intangibles assets — — (12 ) — (12 ) Acquisitions of operations, net of cash acquired — — (845 ) — (845 ) Payments to acquire other investments, net of distributions received. — — 3 — 3 Proceeds from disposal of operations, net of cash disposed — — 44 — 44 Proceeds from intercompany investing activities 321 136 151 (608 ) — Repayments of intercompany investing activities (82 ) (746 ) (181 ) 1,009 — Additional investment in subsidiaries — (598 ) — 598 — Net cash provided by (used in) investing activities 239 (1,226 ) (955 ) 999 (943 ) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from draw down of revolving credit facility — 469 — — 469 Debt issuance costs — (5 ) — — (5 ) Repayments of debt — (165 ) (1 ) — (166 ) Proceeds from issue of other debt — 592 — — 592 Repurchase of shares (82 ) — — — (82 ) Proceeds from the issue of shares 124 — 598 (598 ) 124 Excess tax benefits from share-based payment arrangements — — 7 — 7 Dividends paid (277 ) — (150 ) 150 (277 ) Acquisition of noncontrolling interests — — (5 ) — (5 ) Dividends paid to noncontrolling interests — — (16 ) — (16 ) Proceeds from intercompany financing activities — 181 828 (1,009 ) — Repayments of intercompany financing activities — (472 ) (136 ) 608 — Net cash (used in) provided by financing activities (235 ) 600 1,125 (849 ) 641 DECREASE IN CASH AND CASH EQUIVALENTS (6 ) — (53 ) — (59 ) Effect of exchange rate changes on cash and cash equivalents — — (44 ) — (44 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 9 2 624 — 635 CASH AND CASH EQUIVALENTS, END OF YEAR $ 3 $ 2 $ 527 $ — $ 532 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2014 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (35 ) $ 652 $ 212 $ (352 ) $ 477 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — 1 6 (1 ) 6 Additions to fixed assets — (19 ) (95 ) 1 (113 ) Additions to intangible assets — — (4 ) — (4 ) Acquisitions of operations, net of cash acquired — — (241 ) — (241 ) Proceeds from sale of other investments, net of distributions received. — — (10 ) — (10 ) Proceeds from sale of operations, net of cash disposed — — 86 — 86 Proceeds from intercompany investing activities 361 120 435 (916 ) — Repayments of intercompany investing activities — (180 ) (46 ) 226 — Additional investment in subsidiaries (31 ) — — 31 — Net cash provided by (used in) investing activities 330 (78 ) 131 (659 ) (276 ) CASH FLOWS FROM FINANCING ACTIVITIES Debt issuance costs — — (3 ) — (3 ) Repayments of debt — (15 ) — — (15 ) Repurchase of shares (213 ) — — — (213 ) Proceeds from the issue of shares 134 — 31 (31 ) 134 Excess tax benefits from share-based payment arrangements — — 5 — 5 Dividends paid (210 ) — (352 ) 352 (210 ) Acquisition of noncontrolling interests — (4 ) — — (4 ) Dividends paid to noncontrolling interests — — (17 ) — (17 ) Proceeds from intercompany financing activities — 46 180 (226 ) — Repayments of intercompany financing activities — (602 ) (314 ) 916 — Net cash used in financing activities (289 ) (575 ) (470 ) 1,011 (323 ) INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 6 (1 ) (127 ) — (122 ) Effect of exchange rate changes on cash and cash equivalents — — (39 ) — (39 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 3 3 790 — 796 CASH AND CASH EQUIVALENTS, END OF YEAR $ 9 $ 2 $ 624 $ — $ 635 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2013 Willis Towers Watson — the Parent Issuer The Guarantors Other Consolidating adjustments Consolidated (millions) NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES $ 4 $ (98 ) $ 662 $ (7 ) $ 561 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — 3 9 — 12 Additions to fixed assets — (18 ) (94 ) — (112 ) Additions to intangible assets — — (7 ) — (7 ) Acquisitions of operations, net of cash acquired — (237 ) (30 ) 237 (30 ) Proceeds from sale of other investments, net of distributions received. — — (3 ) — (3 ) Proceeds from sale of operations, net of cash disposed — — 257 (237 ) 20 Proceeds from intercompany investing activities 383 223 60 (666 ) — Repayments of intercompany investing activities (347 ) (120 ) (780 ) 1,247 — Net cash provided by (used in) investing activities 36 (149 ) (588 ) 581 (120 ) CASH FLOWS FROM FINANCING ACTIVITIES Senior notes issued — 522 — — 522 Debt issuance costs — (8 ) — — (8 ) Repayments of debt — (536 ) — — (536 ) Tender premium on extinguishment of senior notes — (65 ) — — (65 ) Proceeds from issue of shares 155 — — — 155 Excess tax benefits from share-based payment arrangements — — 2 — 2 Dividends paid (193 ) — (7 ) 7 (193 ) Acquisition of noncontrolling interests — — (4 ) — (4 ) Dividends paid to noncontrolling interests — — (10 ) — (10 ) Proceeds from intercompany financing activities — 780 467 (1,247 ) — Repayments of intercompany financing activities — (443 ) (223 ) 666 — Net cash (used in) provided by financing activities (38 ) 250 225 (574 ) (137 ) INCREASE IN CASH AND CASH EQUIVALENTS 2 3 299 — 304 Effect of exchange rate changes on cash and cash equivalents — — (8 ) — (8 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 1 — 499 — 500 CASH AND CASH EQUIVALENTS, END OF YEAR $ 3 $ 3 $ 790 $ — $ 796 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2015 Willis The Other The Other Consolidating Consolidated (millions) NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (10 ) $ 593 $ 33 $ (223 ) $ (150 ) $ 243 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — — — 13 — 13 Additions to fixed assets — (18 ) — (128 ) — (146 ) Additions to intangible assets — — — (12 ) — (12 ) Acquisitions of operations, net of cash acquired — — — (845 ) — (845 ) Payments to acquire other investments, net of distributions received. — — — 3 — 3 Proceeds from sale of operations, net of cash disposed — — — 44 — 44 Proceeds from intercompany investing activities 321 136 — 151 (608 ) — Repayments of intercompany investing activities (82 ) — (746 ) (181 ) 1,009 — Additional investment in subsidiaries — (420 ) (178 ) — 598 — Net cash provided by (used in) investing activities 239 (302 ) (924 ) (955 ) 999 (943 ) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from draw down of revolving credit facility — — 469 — — 469 Debt issuance costs — — (5 ) — — (5 ) Repayments of debt — (149 ) (16 ) (1 ) — (166 ) Proceeds from issue of other debt — — 592 — — 592 Repurchase of shares (82 ) — — — — (82 ) Proceeds from issue of shares 124 — — 598 (598 ) 124 Excess tax benefits from share-based payment arrangement — — — 7 — 7 Dividends paid (277 ) — — (150 ) 150 (277 ) Acquisition of noncontrolling interests — — — (5 ) — (5 ) Dividends paid to noncontrolling interests — — — (16 ) — (16 ) Proceeds from intercompany financing activities — 181 — 828 (1,009 ) — Repayments of intercompany financing activities — (323 ) (149 ) (136 ) 608 — Net cash (used in) provided by financing activities (235 ) (291 ) 891 1,125 (849 ) 641 DECREASE IN CASH AND CASH EQUIVALENTS (6 ) — — (53 ) — (59 ) Effect of exchange rate changes on cash and cash equivalents — — — (44 ) — (44 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 9 2 — 624 — 635 CASH AND CASH EQUIVALENTS, END OF YEAR $ 3 $ 2 $ — $ 527 $ — $ 532 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2014 Willis The Other The Other Consolidating Consolidated (millions) NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (35 ) $ 781 $ 181 $ 212 $ (662 ) $ 477 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — 1 — 6 (1 ) 6 Additions to fixed assets — (19 ) — (95 ) 1 (113 ) Additions to intangible assets — — — (4 ) — (4 ) Acquisitions of operations, net of cash acquired — — — (241 ) — (241 ) Proceeds from sale of other investments, net of distributions received. — — — (10 ) — (10 ) Proceeds from sale of operations, net of cash disposed — — — 86 — 86 Proceeds from intercompany investing activities 361 120 — 435 (916 ) — Repayments of intercompany investing activities — (180 ) (4 ) (46 ) 230 — Additional investment in subsidiaries (31 ) — — — 31 — Net cash provided by (used in) investing activities 330 (78 ) (4 ) 131 (655 ) (276 ) CASH FLOWS FROM FINANCING ACTIVITIES Debt issuance costs — — — (3 ) — (3 ) Repayments of debt — — (15 ) — — (15 ) Repurchase of shares (213 ) — — — — (213 ) Proceeds from issue of shares 134 — — 31 (31 ) 134 Excess tax benefits from share-based payment arrangement — — — 5 — 5 Dividends paid (210 ) (155 ) (155 ) (352 ) 662 (210 ) Acquisition of noncontrolling interests — (4 ) — — — (4 ) Dividends paid to noncontrolling interests — — — (17 ) — (17 ) Proceeds from intercompany financing activities — 50 — 180 (230 ) — Repayments of intercompany financing activities — (595 ) (7 ) (314 ) 916 — Net cash used in financing activities (289 ) (704 ) (177 ) (470 ) 1,317 (323 ) INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 6 (1 ) — (127 ) — (122 ) Effect of exchange rate changes on cash and cash equivalents — — — (39 ) — (39 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 3 3 — 790 — 796 CASH AND CASH EQUIVALENTS, END OF YEAR $ 9 $ 2 $ — $ 624 $ — $ 635 Condensed Consolidating Statement of Cash Flows Year Ended December 31, 2013 Willis The Other The Other Consolidating Consolidated (millions) NET CASH PROVIDED BY OPERATING ACTIVITIES $ 4 $ 399 $ 63 $ 662 $ (567 ) $ 561 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds on disposal of fixed and intangible assets — 3 — 9 — 12 Additions to fixed assets — (18 ) — (94 ) — (112 ) Additions to intangible assets — — — (7 ) — (7 ) Acquisitions of operations, net of cash acquired — (237 ) — (30 ) 237 (30 ) Proceeds from sale of other investments, net of distributions received. — — — (3 ) — (3 ) Proceeds from sale of operations, net of cash disposed — — — 257 (237 ) 20 Proceeds from intercompany investing activities 383 160 132 60 (735 ) — Repayments of intercompany investing activities (347 ) (120 ) (442 ) (780 ) 1,689 — Net cash provided by (used in) investing activities 36 (212 ) (310 ) (588 ) 954 (120 ) CASH FLOWS FROM FINANCING ACTIVITIES Senior notes issued — — 522 — — 522 Debt issuance costs — — (8 ) — — (8 ) Repayments of debt — (521 ) (15 ) — — (536 ) Tender premium on extinguishment of senior notes — (65 ) — — — (65 ) Proceeds from issue of shares 155 — — — — 155 Excess tax benefits from share-based payment arrangements — — — 2 — 2 Dividends paid (193 ) (230 ) (330 ) (7 ) 567 (193 ) Acquisition of noncontrolling interests — — — (4 ) — (4 ) Dividends paid to noncontrolling interests — — — (10 ) — (10 ) Proceeds from intercompany financing activities — 1,075 147 467 (1,689 ) — Repayments of intercompany financing activities — (443 ) (69 ) (223 ) 735 — Net cash (used in) provided by financing activities (38 ) (184 ) 247 225 (387 ) (137 ) INCREASE IN CASH AND CASH EQUIVALENTS 2 3 — 299 — 304 Effect of exchange rate changes on cash and cash equivalents — — — (8 ) — (8 ) CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 1 — — 499 — 500 CASH AND CASH EQUIVALENTS, END OF YEAR $ 3 $ 3 $ — $ 790 $ — $ 796

Subsequent Events Subsequent 70

Subsequent Events Subsequent Events (Tables)	12 Months Ended
	Dec. 31, 2015
Subsequent Event [Line Items]
Consideration Transferred [Table Text Block]	The tables below presents the preliminary calculation of aggregate Merger Consideration . January 4, 2016 Number of shares of Towers Watson common stock outstanding as of January 4, 2016 69 million Exchange ratio 2.6490 Number of Willis Group Holdings shares issued (prior to reverse stock split) 184 million Willis Group Holdings price per share on January 4, 2016 $ 47.18 Fair value (millions) of 184 million Willis ordinary shares $ 8,686 Value of equity awards assumed 37 Preliminary estimated aggregate Merger Consideration $ 8,723
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	A summary of the preliminary fair values of the identifiable assets acquired, and liabilities assumed, of Towers Watson at January 4, 2016 are summarized in the following table. January 4, 2016 (millions) Cash and cash equivalents $ 476 Accounts receivable, net 825 Other current assets 124 Fixed assets, net 242 Goodwill 6,546 Other intangible assets (i) 4,110 Other non-current assets 208 Deferred tax liabilities (1,016 ) Pension and other post-retirement liabilities (941 ) Other current liabilities (751 ) Other non-current liabilities (360 ) Long term debt, including current portion (ii) (740 ) Allocated Aggregate Merger Consideration $ 8,723 ______________________________ i. Represents identified finite-lived intangible assets; primarily relates to customer relationships and core/developed technology and other marketing related intangibles. ii. Represents both debt due upon change of control of $400 million borrowed under Towers Watson’s term loan ( $188 million ) and revolving credit facility ( $212 million ) and an additional draw down under a new term loan of $340 million . The $400 million debt was repaid by Willis borrowings under the 1-year term loan facility on January 4, 2016. The $340 million new term loan partially funded the $694 million Towers Watson pre-merger special dividend.
Business Acquisition, Pro Forma Information [Table Text Block]	Years ended December 31, 2015 2014 (millions) Revenues $ 4,264 $ 4,308 Operating income $ 459 $ 659 Income before income taxes and interest in earnings of associates $ 362 $ 520 Net income attributable to Willis Towers Watson $ 371 $ 339 Earnings per share - Basic $ 5.46 $ 5.06 Earnings per share - Diluted $ 5.38 $ 4.99 The following unaudited pro forma financial information is intended to reflect the impact of the Merger on Willis’ consolidated financial statements as if the Merger had taken place on January 1, 2014 and presents the results of operations of Willis based on the historical financial statements of Willis and Towers Watson after giving effect to the Merger and pro forma adjustments. Pro forma adjustments are included only to the extent they are (i) directly attributable to the Merger, (ii) factually supportable and (iii) with respect to the statement of income, expected to have a continuing impact on the combined results. The accompanying unaudited pro forma financial information is presented for illustrative purposes only and has not been adjusted to give effect to certain expected financial benefits of the Merger, such as revenue synergies, tax savings and cost synergies, or the anticipated costs to achieve these benefits, including the cost of integration activities. The unaudited pro forma results are not indicative of what would have occurred had the Merger taken place on the indicated date. Twelve Months Ended December 31, 2015 2014 (millions) Total revenues $ 7,486 $ 7,303 Net income attributable to Willis Towers Watson $ 633 $ 434

Quarterly Financial Data (Una71

Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Quarterly financial data	Three Months Ended March 31, June 30, September 30, December 31, (millions, except per share data) 2015 Total revenues $ 1,087 $ 922 $ 846 $ 974 Total expenses (794 ) (817 ) (819 ) (972 ) Net income (loss) 214 72 116 (18 ) Net income (loss) attributable to Willis Towers Watson 210 70 117 (24 ) Earnings per share — Basic $ 3.09 $ 1.03 $ 1.72 $ (0.35 ) — Diluted $ 3.04 $ 1.01 $ 1.70 $ (0.35 ) 2014 Total revenues $ 1,097 $ 935 $ 812 $ 958 Total expenses (771 ) (787 ) (778 ) (819 ) Net income (loss) 250 48 (8 ) 83 Net income (loss) attributable to Willis Towers Watson 246 47 (7 ) 76 Earnings per share — Basic $ 3.62 $ 0.69 $ (0.10 ) $ 1.13 — Diluted $ 3.57 $ 0.68 $ (0.10 ) $ 1.12

Basis of Presentation and Sig72

Basis of Presentation and Significant Accounting Policies (Details Textual)	12 Months Ended
	Dec. 31, 2015
Goodwill [Line Items]
Depreciation on Buildings and Long Leaseholds, Term	50 years
Threshold for Amortization of Gain Loss on Defined Benefit Plan, Percent	10.00%
Basis of presentation and significant accounting policies (Textual) [Abstract]
Depreciation on buildings and long leaseholds	calculated over the lesser of 50 years or the lease term.
Depreciation on furniture and equipment	calculated based on a range of 3 to 10 years.
Equity ownership	Company has an equity ownership in the voting stock of the investee between 20 and 50 percent
Tax benefit	greater than 50 percent likely to be realized on settlement with the tax authority.
Minimum [Member]
Goodwill [Line Items]
Depreciation on Furniture and Equipment, Term	3 years
Maximum [Member]
Goodwill [Line Items]
Depreciation on Furniture and Equipment, Term	10 years
Client relationships | Minimum [Member]
Goodwill [Line Items]
Finite-Lived Intangible Asset, Useful Life	10 years
Client relationships | Maximum [Member]
Goodwill [Line Items]
Finite-Lived Intangible Asset, Useful Life	20 years
Non-compete Agreements
Goodwill [Line Items]
Finite-Lived Intangible Asset, Useful Life	5 years
Acquired trade names | Minimum [Member]
Goodwill [Line Items]
Finite-Lived Intangible Asset, Useful Life	3 years
Acquired trade names | Maximum [Member]
Goodwill [Line Items]
Finite-Lived Intangible Asset, Useful Life	4 years
Acquired other intangible assets
Goodwill [Line Items]
Finite-Lived Intangible Asset, Useful Life	10 years

Basis of Presentation and Sig73

Basis of Presentation and Significant Accounting Policies Associate loan (Details) $ in Millions	Dec. 31, 2014USD ($)
Debt Disclosure [Abstract]
Interest Bearing Vendor Loans by Company	$ 41
Convertible Bonds Issued by Company	$ 106

Basis of Presentation and Sig74

Basis of Presentation and Significant Accounting Policies New accounting pronouncements (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred Tax Liabilities, Gross	$ 463	$ 274
Deferred Tax Liabilities, Net, Noncurrent	240	147
Deferred tax liabilities	$ 164	128
New Accounting Pronouncement, Early Adoption, Effect [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred Tax Assets, Gross, Current		0
Deferred Tax Liabilities, Gross		0
Deferred Tax Liabilities, Net, Current		0
Deferred Tax Assets, Gross, Noncurrent		19
Deferred Tax Liabilities, Gross, Noncurrent		(147)
Deferred Tax Liabilities, Net, Noncurrent		(128)
Deferred tax liabilities		(128)
Scenario, Previously Reported [Member] | Adjustments for New Accounting Principle, Early Adoption [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred Tax Assets, Gross, Current		12
Deferred Tax Liabilities, Gross		(21)
Deferred Tax Liabilities, Net, Current		(9)
Deferred Tax Assets, Gross, Noncurrent		9
Deferred Tax Liabilities, Gross, Noncurrent		(128)
Deferred Tax Liabilities, Net, Noncurrent		(119)
Deferred tax liabilities		(128)
Restatement Adjustment [Member] | Adjustments for New Accounting Principle, Early Adoption [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred Tax Assets, Gross, Current		(12)
Deferred Tax Liabilities, Gross		21
Deferred Tax Liabilities, Net, Current		9
Deferred Tax Assets, Gross, Noncurrent		10
Deferred Tax Liabilities, Gross, Noncurrent		(19)
Deferred Tax Liabilities, Net, Noncurrent		(9)
Deferred tax liabilities		$ 0

Employees (Details 1)

Employees (Details 1) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)Person	Dec. 31, 2014USD ($)Person	Dec. 31, 2013USD ($)Person
Document Fiscal Year Focus	2,015
Entity Number of Employees | Person	19,300	18,200	17,900
Salaries and benefits expense
Salaries and other compensation awards	$ 2,101	$ 2,069	$ 1,953
Share-based Compensation	64	52	42
Severance costs	7	8	32
Social security costs	150	147	135
Retirement benefits — defined benefit plan income	(78)	(17)	(4)
Retirement benefits — defined contribution plan expense	62	55	49
Total salaries benefit expense	$ 2,306	$ 2,314	$ 2,207

Employees (Details Textual)

Employees (Details Textual) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)Person	Dec. 31, 2013USD ($)
Severance cost arising in normal course of business	$ 7	$ 8	$ 32
Operational Review		29
Operational Review Severance Costs		$ 28
Operational Review Average Number Of Positions Eliminated | Person		207
Operating Expense [Member]
Severance cost arising in normal course of business	$ 7	$ 8	$ 4

Share-Based Compensation (Detai

Share-Based Compensation (Details)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Option valuation assumptions
Expected volatility	17.40%	18.70%	24.70%
Expected dividends	2.70%	2.80%	2.60%
Expected life (years)	4 years	4 years	4 years
Risk-free interest rate	1.50%	1.30%	1.50%

Share-Based Compensation (Det78

Share-Based Compensation (Details 1) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014
Summary of restricted stock unit activity under share based compensation plans
Shares, Balance beginning of year		1,319
Weighted Average Grant Date Fair Value, Balance beginning of year		$ 109.54
Shares, Granted		628
Weighted Average Grant Date Fair Value, Granted		$ 118.63
Shares, Vested		(471)
Weighted Average Grant Date Fair Value, Vested		$ 102.40
Shares, Forfeited		(148)
Weighted Average Grant Date Fair Value, Forfeited		$ 110
Shares, Balance end of year		1,328	1,319
Weighted Average Grant Date Fair Value, Balance end of year		$ 116.32	$ 109.54
Time Based Stock Options [Member]
Summary of option activity under share based compensation plans
Shares, Balance beginning of year		2,145	3,000
Weighted Average Exercise Price, Balance beginning of year	[1]	$ 99.19
Options, Granted		299
Weighted Average Exercise Price, Granted	[1]	$ 116.85
Options, Exercised		(623)
Weighted Average Exercise Price, Exercised	[1]	$ 95.13
Options, Forfeited		(178)
Weighted Average Exercise Price, Forfeited	[1]	$ 105.59
Options, Expired		(45)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period, Weighted Average Exercise Price	[1]	$ 87.78
Shares, Balance end of year		1,598	2,145
Weighted Average Exercise Price, Balance end of year	[1]	$ 103.62	$ 99.19
Weighted Average Remaining Contractual Term, end of year		6 years
Aggregate Intrinsic Value, end of year		$ 40
Options vested or expected to vest at December 31, 2011		1,476
Weighted Average Exercise Price, Options vested or expected to vest at December 31,2011	[1]	$ 103.18
Weighted Average Remaining Contractual Term, Options vested or expected to vest at December 31,2011		6 years
Aggregate Intrinsic Value, Options vested or expected to vest at December 31,2011		$ 38
Options exercisable at December 31, 2011		935
Weighted Average Exercise Price, Options exercisable at December 31,2011	[1]	$ 97.45
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term		6 years
Aggregate Intrinsic Value, Options Exercisable at December 31,2011		$ 29
Performance Based Stock Options [Member]
Summary of option activity under share based compensation plans
Shares, Balance beginning of year		1,384	2,000
Weighted Average Exercise Price, Balance beginning of year	[1]	$ 89.49
Options, Exercised		(717)
Weighted Average Exercise Price, Exercised	[1]	$ 89.94
Options, Forfeited		(50)
Weighted Average Exercise Price, Forfeited	[1]	$ 91.67
Shares, Balance end of year		617	1,384
Weighted Average Exercise Price, Balance end of year	[1]	$ 88.65	$ 89.49
Weighted Average Remaining Contractual Term, end of year		4 years
Aggregate Intrinsic Value, end of year		$ 25
Options vested or expected to vest at December 31, 2011		617
Weighted Average Exercise Price, Options vested or expected to vest at December 31,2011	[1]	$ 88.64
Weighted Average Remaining Contractual Term, Options vested or expected to vest at December 31,2011		4 years
Aggregate Intrinsic Value, Options vested or expected to vest at December 31,2011		$ 25
Options exercisable at December 31, 2011		615
Weighted Average Exercise Price, Options exercisable at December 31,2011	[1]	$ 88.58
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term		4 years
Aggregate Intrinsic Value, Options Exercisable at December 31,2011		$ 25
[1]	Certain options are exercisable in pounds sterling and are converted to dollars using the exchange rate at December 31, 2015.

Share-Based Compensation (Det79

Share-Based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Millions	May. 24, 2012	Apr. 23, 2008	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of restricted stock units			471,000
Share-based compensation			$ 64	$ 52	$ 42
Income tax benefit for share based compensation arrangements			15	12	9
Cash received from option exercises			124	134	155
Tax benefit realized from option exercises			$ 25	$ 20	$ 28
Two Thousand Eight Share Purchase and Option Plan Member
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Plan adoption date		Apr. 23, 2008
Plan expiry date			Apr. 25, 2012
Employee Stock Purchase Plans [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Plan expiry date			May 31, 2011
Two Thousand Ten North America Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Plan expiry date			May 31, 2020
Time Based Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant-date fair value			$ 14.77	$ 14.12	$ 20.50
Intrinsic value of options exercised			$ 17	$ 22	$ 32
Unrecognized compensation cost related to nonvested share-based compensation			$ 8
Weighted average period in which cost is expected to be recognized			2 years
Performance Based Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Intrinsic value of options exercised			$ 25	$ 15	$ 14
Weighted average period in which cost is expected to be recognized			1 year
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost related to nonvested share-based compensation			$ 111
Weighted average period in which cost is expected to be recognized			2 years
Number of restricted stock units			471,212	323,746	329,811
Average share price			$ 117.74	$ 116.79	$ 108.87
2012 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Plan adoption date	Apr. 25, 2012
Number of shares available for grant			23,000,000
Equity plan expiration period			10 years

Restructuring Costs (Details)

Restructuring Costs (Details) - USD ($) $ in Millions	12 Months Ended			24 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2015
Restructuring Cost and Reserve [Line Items]
Restructuring Costs	$ 126	$ 36	$ 0	$ 162
Restructuring Reserve	26	11	0	26
Payments for Restructuring	(111)	(25)
Restructuring Charges	126	36
Contract Termination [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs	36	16		52
Restructuring Reserve	15	5	0	15
Payments for Restructuring	(26)	(11)
Restructuring Charges	36	16
Other Restructuring [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs	90	20		110
Restructuring Reserve	11	6	0	11
Payments for Restructuring	(85)	(14)
Restructuring Charges	90	20
Willis North America Inc [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs	31	3		34
Willis North America Inc [Member] | Contract Termination [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs	8	3		11
Willis North America Inc [Member] | Other Restructuring [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs	23	0		23
International [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs	26	5		31
International [Member] | Contract Termination [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs	8	3		11
International [Member] | Other Restructuring [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs	18	2		20
Willis GB formerly Global [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs	27	10		37
Willis GB formerly Global [Member] | Contract Termination [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs	10	9		19
Willis GB formerly Global [Member] | Other Restructuring [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs	17	1		18
Capital, Wholesale & Reinsurance [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs	9	1		10
Capital, Wholesale & Reinsurance [Member] | Contract Termination [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs	7	1		8
Capital, Wholesale & Reinsurance [Member] | Other Restructuring [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs	2	0		2
Corporate Segment [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs	33	17		50
Restructuring Charges	33	17	$ 0
Corporate Segment [Member] | Contract Termination [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs	3	0		3
Corporate Segment [Member] | Other Restructuring [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs	$ 30	$ 17		$ 47

Auditors' Remuneration (Details

Auditors' Remuneration (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Analysis of auditor's remuneration
Audit of group consolidated financial statements	$ 6	$ 5	$ 4
Other assurance services	3	2	3
Other non-audit services	1	1	1
Total auditors’ remuneration	$ 10	$ 8	$ 8

Other (Expense) Income Net ot82

Other (Expense) Income Net other (expense) income net (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Document Fiscal Year Focus	2,015
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain	$ 20	$ 0	$ 0
Net gain (loss) on disposal of operations	25	12	2
Effect of Exchange Rate Changes on Net Income	(30)	(14)	0
Foreign Currency Transaction Gain (Loss), Realized	1	8	20
Other Nonoperating Income (Expense)	55	$ 6	$ 22
Gras Savoye [Member]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain	$ 59

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income from Continuing Operations before Income Taxes and Interest in Earnings of Associates [Line Items]
Document Fiscal Year Focus	2,015
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain	$ 20	$ 0	$ 0
Income from continuing operations before income taxes and interest in earnings of associates by location of taxing jurisdiction
Income before income taxes and interest in earnings of associates	340	518	499
Current income taxes:
US federal tax	14	(16)	7
US state and local taxes	1	7	3
UK corporation tax	0	29	28
Other jurisdictions	51	73	45
Total current taxes	66	93	83
Deferred taxes:
US federal tax	(22)	30	10
US state and local taxes	(3)	10	1
Effect of additional US valuation allowance	(91)	5	2
UK corporation tax	14	24	17
Other jurisdictions	3	(3)	9
Total deferred taxes	(99)	66	39
Total income tax	(33)	159	122
Ireland
Income from continuing operations before income taxes and interest in earnings of associates by location of taxing jurisdiction
Income before income taxes and interest in earnings of associates	(61)	(65)	(52)
United States
Income from continuing operations before income taxes and interest in earnings of associates by location of taxing jurisdiction
Income before income taxes and interest in earnings of associates	(67)	92	(11)
United Kingdom
Income from continuing operations before income taxes and interest in earnings of associates by location of taxing jurisdiction
Income before income taxes and interest in earnings of associates	65	154	282
Other jurisdictions
Income from continuing operations before income taxes and interest in earnings of associates by location of taxing jurisdiction
Income before income taxes and interest in earnings of associates	$ 403	$ 337	$ 280

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Reconciliation between US federal income taxes at the statutory rate and the Company's provision for income taxes on continuing operations
Income before income taxes and interest in earnings of associates	$ 340	$ 518	$ 499
US federal statutory income tax rate	35.00%	35.00%	35.00%
Income tax expense at US federal tax rate	$ 119	$ 181	$ 175
Adjustments to derive effective rate:
Non-deductible expenditure	32	21	19
Effective Income Tax Rate Reconciliation, Non Deductible Acquisition Costs	9
Tax impact of internal restructurings	0	0	11
Movement in provision for unrecognized tax benefits	(3)	1	(1)
effective income tax rate reconciliation non deductible goodwill disposal	3	11	0
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain	(20)	0	0
Impact of change in tax rate on deferred tax balances	(5)	0	(4)
Adjustment in respect of prior periods	(1)	(2)	1
Non Deductible Venezuelan foreign exchange loss	11	5	0
Effect of foreign exchange and other differences	(1)	(4)	1
Changes in valuation allowances applied to deferred tax assets	(104)	7	0
Adjustments to eliminate the net tax effect of intra-group items	(30)	(30)	(30)
Tax differentials of foreign earnings:
Foreign jurisdictions	(42)	(48)	(54)
US state taxes and local taxes	(1)	17	4
Total income tax	$ (33)	$ 159	$ 122

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]
Document Fiscal Year Focus	2,015
Deferred tax assets:
Accrued expenses not currently deductible	$ 175	$ 133
US state net operating losses	82	76
UK net operating losses	5	1
Other net operating losses	28	12
UK capital losses	33	39
Accrued retirement benefits	109	109
Deferred compensation	34	34
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Share-based Compensation Cost	16	22
Deferred Tax Assets, Derivative Instruments	4
Gross deferred tax assets	486	426
Less: valuation allowance	(187)	(280)	$ (196)	$ (221)
Net deferred tax assets	299	146
Deferred tax liabilities:
Cost of intangible assets, net of related amortization	289	149
Cost of tangible assets, net of related amortization	32	38
Deferred Tax Liabilities, Prepaid Expenses	111	62
Accrued revenue not currently taxable	31	25
Deferred tax liabilities	463	274
Deferred tax liabilities	164	128
Non-current:
Deferred tax assets	76	19
Deferred tax liabilities	(240)	(147)
Net non-current deferred tax liabilities	(164)	(128)
Deferred tax liabilities	$ 164	$ 128

Income Taxes (Details 3)

Income Taxes (Details 3) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Summary valuation allowances
Beginning balance	$ 280	$ 196	$ 221
Additions/ (releases) charged to costs and expenses	(95)	17	15
Other movements	2	67	(40)
Foreign exchange differences	0	0	0
Ending balance	$ 187	$ 280	$ 196

Income Taxes (Details 4)

Income Taxes (Details 4) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Contingency [Line Items]
Document Fiscal Year Focus	2,015
Unrecognized Tax Benefits, Increases Resulting from Current Period Tax Positions	$ 3	$ 5	$ 9
Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions	(6)	(26)	0
Reconciliation of the beginning and ending amounts of unrecognized tax benefits
Beginning balance	19	41	37
Reductions due to a lapse of the applicable statute of limitation	0	0	(5)
Other movements	6	(1)	0
Ending balance	$ 22	$ 19	$ 41

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Operating Loss Carryforwards [Line Items]
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount	$ (104)	$ 7	$ 0
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Share-based Compensation Cost	16	$ 22
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	$ 22
Income Taxes (Additional Textual) [Abstract]
US federal statutory income tax rate	35.00%	35.00%	35.00%
Valuation allowances to reduce deferred tax assets to estimated realizable value	$ 187	$ 280	$ 196	$ 221
Deferred tax assets net of valuation allowance	299	146
Unrecognized Tax Benefits	22	19	$ 41	$ 37
Deferred Tax Assets, Operating Loss Carryforwards, State and Local	82	$ 76
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration	82
Deferred Tax Assets Operating Loss Carryforwards Subject To Expiration 2015 to 2018	13
Deferred Tax Assets Operating Loss Carryforwards Subject To Expiration 2019 to 2023	15
Deferred Tax Assets Operating Loss Carryforwards Subject To Expiration 2024 to 2034	$ 54
Ireland
Income Taxes (Additional Textual) [Abstract]
Ireland federal statutory income tax rate	25.00%
United Kingdom
Income Taxes (Additional Textual) [Abstract]
Valuation allowances relating to deferred tax assets arising from UK other net operating losses	$ 6
Valuation allowances relating to deferred tax assets arising from UK capital loss carryforwards	33
United States
Income Taxes (Additional Textual) [Abstract]
Valuation allowances to reduce deferred tax assets to estimated realizable value	$ 148

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Earnings Per Share [Abstract]
Net Income (Loss) Attributable to Parent	$ (24)	$ 117	$ 70	$ 210	$ 76	$ (7)	$ 47	$ 246	$ 373	$ 362	$ 365
Basic and diluted earnings per share
Basic weighted average number of shares outstanding (i)									68	67	66
Dilutive effect of potentially issuable shares (i)									1	1	2
Diluted average number of shares outstanding									69	68	68
Basic earnings per share:
— Basic earnings per share	$ (0.35)	$ 1.72	$ 1.03	$ 3.09	$ 1.13	$ (0.10)	$ 0.69	$ 3.62	$ 5.49	$ 5.40	$ 5.53
Dilutive effect of potentially issuable shares (i)									(0.08)	(0.08)	(0.16)
Net (loss) income attributable to Willis Group Holdings shareholders, Basic									5.49	5.40	5.53
Diluted Earnings per share:
— Diluted earnings per share	$ (0.35)	$ 1.70	$ 1.01	$ 3.04	$ 1.12	$ (0.10)	$ 0.68	$ 3.57	5.41	5.32	5.37
Net (loss) income attributable to Willis Group Holdings shareholders, Diluted									$ 5.41	$ 5.32	$ 5.37

Earnings Per Share (Details Tex

Earnings Per Share (Details Textual) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Time Based Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Share-based compensation, options outstanding	1,598	2,145	3,000
Performance Based Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Share-based compensation, options outstanding	617	1,384	2,000
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Share-based compensation, options outstanding	1,300	1,300	1,100
Restricted stock units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive stock options	500	600	500
Equity Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive stock options	600	900	800

Acquisitions (Details)

Acquisitions (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 29, 2015
Business Acquisition [Line Items]
Document Fiscal Year Focus	2,015
Deferred Payments on Acquisitions of Subsidiaries	$ 7	$ 10	$ 2
Additional consideration up to	156	26
Goodwill	3,737	2,937	$ 2,838
Business Acquisition, Transaction Costs	84	7
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual	99
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual	3
Fiduciary Assets	10,458	8,948
Fiduciary Liabilities	(10,458)	(8,948)
Debt, Current	988	167
Miller Insurance Services LLP [Member]
Business Acquisition [Line Items]
Additional consideration up to	150
Gras Savoye [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred, Other	592
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents				$ 88
Business Acquisition, Pro Forma Net Income (Loss)	371	339
Business Acquisition, Pro Forma Revenue	4,264	4,308
Cash consideration	582
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain (Loss), Net	59
Business Combination, Step Acquisition, Remeasurement Fair Value	241
Additional consideration up to	15
Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value				(40)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities				(188)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	445
Goodwill				573
Business Combination, Consideration Transferred	833
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual	459	659
Business Acquisition, Pro Forma Income (Loss) from Continuing Operations before Changes in Accounting and Extraordinary Items, Net of Tax	$ 362	$ 520
Business Acquisition, Pro Forma Earnings Per Share, Basic	$ 5.46	$ 5.06
Business Acquisition, Pro Forma Earnings Per Share, Diluted	$ 5.38	$ 4.99
Fiduciary Assets				625
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables				95
Intangible Assets, Gross (Excluding Goodwill)				445
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Prepaid Expense and Other Assets				55
Fiduciary Liabilities				(625)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Deferred Revenue				(76)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Liabilities				(80)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities Noncurrent				(89)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net				823
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Changes, Purchase of Interest by Parent				$ 50
Business Combination, Deferred Consideration, Fair Value	$ 10
Miller Group [Member]
Business Acquisition [Line Items]
Cash consideration	232
Deferred Payments on Acquisitions of Subsidiaries	124
Additional consideration up to	29
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets	1,122
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities	(844)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	231
Business Combination, Consideration Transferred	401
Max Matthiessen [Member]
Business Acquisition [Line Items]
Cash consideration		$ 204
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles		$ 134
Business Acquisition, Percentage of Voting Interests Acquired		75.80%
Charles Monat [Member]
Business Acquisition [Line Items]
Cash consideration		$ 59
Additional consideration up to	15	29
Business Combination, Contingent Consideration, Fair Value		$ 12
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	35
Business Acquisition, Percentage of Voting Interests Acquired		100.00%
Other Acquisitions [Domain]
Business Acquisition [Line Items]
Cash consideration	163
Additional consideration up to	25
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets	115
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities	(35)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 82
Acquired intangible assets, expected life	14 years
Business Combination, Consideration Transferred	$ 188
CKA Risk Solutions [Member]
Business Acquisition [Line Items]
Additional consideration up to	16
Acquired trade names | Gras Savoye [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 34
Acquired intangible assets, expected life	14 years
Acquired trade names | Miller Group [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 14
Acquired intangible assets, expected life	15 years
Acquired trade names | Max Matthiessen [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles		$ 2
Acquired intangible assets, expected life		4 years
Acquired trade names | Charles Monat [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles		$ 8
Acquired intangible assets, expected life		5 years
Goodwill [Member] | Miller Group [Member]
Business Acquisition [Line Items]
Goodwill	$ 184
Business Acquisition, Goodwill, Expected Tax Deductible Amount	22
Goodwill [Member] | Max Matthiessen [Member]
Business Acquisition [Line Items]
Goodwill		$ 139
Goodwill [Member] | Charles Monat [Member]
Business Acquisition [Line Items]
Goodwill		31
Goodwill [Member] | Other Acquisitions [Domain]
Business Acquisition [Line Items]
Goodwill	$ 108
Non-compete Agreements
Business Acquisition [Line Items]
Acquired intangible assets, expected life	5 years
Client relationships | Gras Savoye [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 332
Acquired intangible assets, expected life	20 years
Client relationships | Miller Group [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 217
Acquired intangible assets, expected life	14 years
Client relationships | Max Matthiessen [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles		$ 56
Acquired intangible assets, expected life		12 years
Client relationships | Charles Monat [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles		$ 27
Acquired intangible assets, expected life		11 years
Management contracts [Member] | Max Matthiessen [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles		$ 76
Acquired intangible assets, expected life		18 years
Computer Software, Intangible Asset [Member] | Gras Savoye [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 79
Acquired intangible assets, expected life	5 years
Euro [Member] | Gras Savoye [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred, Other	$ 544
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain (Loss), Net	54
Business Combination, Step Acquisition, Remeasurement Fair Value	221
Business Combination, Consideration Transferred	$ 765

Fixed Assets, Net (Details)

Fixed Assets, Net (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Analysis of fixed asset activity
Cost : Beginning Balance		$ 980	$ 949
Additions		146	116
Property, Plant and Equipment, Acquired		57
Disposals		(47)	(41)
Foreign exchange		(45)	(44)
Cost : Ending Balance		1,091	980	$ 949
Depreciation: Beginning Balance		(497)	(468)
Depreciation		(95)	(92)	(94)
Disposals		42	38
Foreign exchange		22	25
Depreciation: Ending Balance		(528)	(497)	(468)
Net book value		483
Net book value		563	483
Land and buildings (i)
Analysis of fixed asset activity
Cost : Beginning Balance	[1]	93	89
Additions	[1]	0	7
Property, Plant and Equipment, Acquired	[1]	5
Disposals	[1]	0	0
Foreign exchange	[1]	(3)	(3)
Cost : Ending Balance	[1]	95	93	89
Depreciation: Beginning Balance	[1]	(38)	(36)
Depreciation	[1]	(4)	(4)
Disposals	[1]	0	0
Foreign exchange	[1]	1	2
Depreciation: Ending Balance	[1]	(41)	(38)	(36)
Net book value	[1]	55
Net book value	[1]	54	55
Leasehold improvements
Analysis of fixed asset activity
Cost : Beginning Balance		245	242
Additions		27	25
Property, Plant and Equipment, Acquired		26
Disposals		(16)	(12)
Foreign exchange		(10)	(10)
Cost : Ending Balance		272	245	242
Depreciation: Beginning Balance		(93)	(87)
Depreciation		(19)	(20)
Disposals		14	10
Foreign exchange		4	4
Depreciation: Ending Balance		(94)	(93)	(87)
Net book value		152
Net book value		178	152
Furniture and equipment
Analysis of fixed asset activity
Cost : Beginning Balance		642	618
Additions		119	84
Property, Plant and Equipment, Acquired		26
Disposals		(31)	(29)
Foreign exchange		(32)	(31)
Cost : Ending Balance		724	642	618
Depreciation: Beginning Balance		(366)	(345)
Depreciation		(72)	(68)
Disposals		28	28
Foreign exchange		17	19
Depreciation: Ending Balance		(393)	(366)	$ (345)
Net book value		276
Net book value		$ 331	$ 276
[1]	Included within land and buildings are assets held under capital leases: At December 31, 2015, cost and accumulated depreciation were $32 million and $10 million respectively (2014: $32 million and $8 million, respectively; 2013: $31 million and $6 million respectively). Depreciation in the year ended December 31, 2015 was $2 million (2014: $2 million; 2013: $2 million).

Fixed Assets, Net (Details Text

Fixed Assets, Net (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Fixed Assets (Textual) [Abstract]
Cost	$ 1,091	$ 980	$ 949
Accumulated depreciation	528	497	468
Depreciation expense	95	92	94
Assets Held under Capital Leases [Member]
Fixed Assets (Textual) [Abstract]
Cost	32	32	31
Accumulated depreciation	10	8	6
Depreciation, Depletion and Amortization	$ 2	$ 2	$ 2

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Goodwill [Line Items]
Goodwill, Gross			$ 4,229	$ 3,429	$ 3,330
Accumulated impairment losses			(492)	(492)	(492)
Changes in the carrying amount of goodwill by operating segment
Goodwill, Beginning Balance	$ 2,937	$ 2,838
Purchase price allocation adjustments	1	13
Goodwill acquired during the year	865	184
Goodwill disposed of during the year	(13)	(48)
Foreign exchange	(53)	(50)
Goodwill, Ending Balance	2,937	2,838	3,737	2,937	2,838
Willis GB formerly Global [Member]
Goodwill [Line Items]
Goodwill, Gross			572	555	555
Accumulated impairment losses			0	0	0
Changes in the carrying amount of goodwill by operating segment
Goodwill, Beginning Balance	555	555
Purchase price allocation adjustments	0	3
Goodwill acquired during the year	25	0
Goodwill disposed of during the year	(2)	0
Foreign exchange	(6)	(3)
Goodwill, Ending Balance	555	555	572	555	555
Capital, Wholesale & Reinsurance [Member]
Goodwill [Line Items]
Goodwill, Gross			1,025	852	851
Accumulated impairment losses			0	0	0
Changes in the carrying amount of goodwill by operating segment
Goodwill, Beginning Balance	852	851
Purchase price allocation adjustments	0	0
Goodwill acquired during the year	184	5
Goodwill disposed of during the year	(1)	0
Foreign exchange	(10)	(4)
Goodwill, Ending Balance	852	851	1,025	852	851
North America
Goodwill [Line Items]
Goodwill, Gross			1,512	1,512	1,557
Accumulated impairment losses			(492)	(492)	(492)
Changes in the carrying amount of goodwill by operating segment
Goodwill, Beginning Balance	1,020	1,065
Purchase price allocation adjustments	0	3
Goodwill acquired during the year	11	0
Goodwill disposed of during the year	(10)	(48)
Foreign exchange	(1)	0
Goodwill, Ending Balance	1,020	1,065	1,020	1,020	1,065
International
Goodwill [Line Items]
Goodwill, Gross			1,120	510	367
Accumulated impairment losses			0	0	0
Changes in the carrying amount of goodwill by operating segment
Goodwill, Beginning Balance	510	367
Purchase price allocation adjustments	1	7
Goodwill acquired during the year	645	179
Goodwill disposed of during the year	0	0
Foreign exchange	(36)	(43)
Goodwill, Ending Balance	$ 510	$ 367	$ 1,120	$ 510	$ 367

Other Intangible Assets, Net (D

Other Intangible Assets, Net (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Summary of major classes of amortizable intangible assets
Gross carrying amount, amortizable intangible assets	$ 1,499	$ 771
Accumulated amortization, amortizable intangible assets	(384)	(321)
Total, amortizable intangible assets	1,115	450
Gross carrying amount, amortizable intangible liabilities	23	0
Accumulated amortization, amortizable intangible liabilities	0	0
Total, amortizable intangible liabilities	23	0
Client relationships
Summary of major classes of amortizable intangible assets
Gross carrying amount, amortizable intangible assets	1,293	689
Accumulated amortization, amortizable intangible assets	(373)	(316)
Total, amortizable intangible assets	920	373
Management contracts [Member]
Summary of major classes of amortizable intangible assets
Gross carrying amount, amortizable intangible assets	67	71
Accumulated amortization, amortizable intangible assets	(5)	(1)
Total, amortizable intangible assets	62	70
Other Intangible Assets [Member]
Summary of major classes of amortizable intangible assets
Gross carrying amount, amortizable intangible assets	139	11
Accumulated amortization, amortizable intangible assets	(6)	(4)
Total, amortizable intangible assets	133	7
Off-Market Favorable Lease [Member]
Summary of major classes of amortizable intangible assets
Gross carrying amount, amortizable intangible liabilities	23	0
Accumulated amortization, amortizable intangible liabilities	0	0
Total, amortizable intangible liabilities	$ 23	$ 0

Other Intangible Assets, Net 96

Other Intangible Assets, Net (Details 1) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]
Aggregate amortization of intangible assets	$ 76	$ 54	$ 55
Estimated aggregate amortization of intangible assets for each of the next five years
2,016	119
2,017	111
2,018	105
2,019	98
2,020	92
Thereafter	590
Total, amortizable intangible assets	$ 1,115	$ 450

Other Assets (Details)

Other Assets (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Debt Instrument, Fee Amount	$ 5
Prepaid Expense, Noncurrent	23	$ 14
Other current assets
Prepayments and accrued income	86	81
Income taxes receivable	64	30
Other receivables (i)	105	101
Total other current assets	255	212
Other non-current assets
Deferred compensation plan assets	102	92
Accounts Receivable, Net, Noncurrent	30	29
Investments and Other Noncurrent Assets	29	29
Other receivables (i)	25	46
Total other non-current assets	209	210
Total other assets	$ 464	$ 422

Other Liabilities (Details)

Other Liabilities (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Lease Incentive Receivable, Current	$ 20	$ 13
Business Combination, Contingent Consideration, Asset, Current	68	8
Derivative Liability, Current	31	12
Other current liabilities
Accounts payable	180	131
Accrual for Taxes Other than Income Taxes, Current	59	44
Other payables	200	236
Total other current liabilities	558	444
Other non-current liabilities
Incentives from lessors (ii)	175	171
Deferred compensation plan liability	102	92
Accounts Payable	156	26
Taxes Payable	20	15
Derivative Liability, Noncurrent	27	9
Other payables	53	76
Total other non-current liabilities	533	389
Total other liabilities	1,091	$ 833
Above Market Leases [Member]
Above market leases acquired non-current	20
Below Market Lease, Acquired	$ 3

Allowance for Doubtful Accoun99

Allowance for Doubtful Accounts (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Provision for Liabilities
Beginning balance	$ 12	$ 13	$ 14
Additions charged to costs and expenses	5	4	3
Charges to other accounts - Acquisitions	11		0
Deductions / Other movements	(7)	(6)	(4)
Foreign exchange differences	1	1
Ending balance	$ 22	$ 12	$ 13

Pension Plans (Details)

Pension Plans (Details) - USD ($) $ in Millions	Mar. 06, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Defined Benefit Plan Disclosure [Line Items]
Document Fiscal Year Focus		2,015
Change in benefit obligation
Curtailment loss (gain)		$ 15	$ (2)	$ 0
Change in plan assets
Employer contributions		(118)	(122)	(150)
Components on the Consolidated Balance Sheets
Pension benefits asset		623	314
Liability for pension benefits		(279)	(284)
UK Pension Benefits
Change in benefit obligation
Benefit obligation, beginning of year		3,084	2,785
Service cost		32	41	37
Interest cost		102	121	109
Employee contributions		1	2
Actuarial (gain) loss		(77)	390
Curtailment loss (gain)		13	(2)
Benefits paid		(98)	(85)
Foreign currency changes		(165)	(168)
Plan amendments	$ (215)	(215)	0
Benefit obligations, end of year		2,677	3,084	2,785
Change in plan assets
Fair value of plan assets, beginning of year		3,398	3,061
Actual return on plan assets		82	520
Employee contributions		1	2
Employer contributions		103	91
Benefits paid		(98)	(85)
Foreign currency changes		(192)	(191)
Fair value of plan assets, end of year		3,294	3,398	3,061
Funded status at end of year		617	314
Components on the Consolidated Balance Sheets
Pension benefits asset		617	314
Liability for pension benefits		0	0
US Pension Benefits
Change in benefit obligation
Benefit obligation, beginning of year		1,051	864
Service cost		0	0	0
Interest cost		40	40	38
Employee contributions		0	0
Actuarial (gain) loss		(91)	183
Curtailment loss (gain)		0	0
Benefits paid		(38)	(36)
Foreign currency changes		0	0
Plan amendments		0	0
Benefit obligations, end of year		962	1,051	864
Change in plan assets
Fair value of plan assets, beginning of year		806	757
Actual return on plan assets		(19)	65
Employee contributions		0	0
Employer contributions		0	20
Benefits paid		(38)	(36)
Foreign currency changes		0	0
Fair value of plan assets, end of year		749	806	$ 757
Funded status at end of year		(213)	(245)
Components on the Consolidated Balance Sheets
Pension benefits asset		0	0
Liability for pension benefits		$ (213)	$ (245)

Pension Plans (Details 1)

Pension Plans (Details 1) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Document Fiscal Year Focus	2,015
UK Pension Benefits
Amounts recognized in accumulated other comprehensive loss
Net actuarial loss	$ 793	$ 809
Prior service gain	(196)	(20)
US Pension Benefits
Amounts recognized in accumulated other comprehensive loss
Net actuarial loss	373	399
Prior service gain	$ 0	$ 0

Pension Plans (Details 2)

Pension Plans (Details 2) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Defined Benefit Plan Disclosure [Line Items]
Document Fiscal Year Focus	2,015
Components of net periodic benefit cost
Net periodic benefit cost (income)	$ (78)	$ (17)	$ (4)
Net actuarial loss (gain)	38	274	(83)
Amortization of unrecognized actuarial loss, Before tax amount	(48)	(48)	(55)
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Net Prior Service Cost (Credit) Arising During Period, before Tax	(215)	0	0
Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss)
Prior service gain	18	4	5
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Adjustment, before Tax	(233)	179	(118)
UK Pension Benefits
Components of net periodic benefit cost
Service cost	32	41	37
Interest cost	102	121	109
Expected return on plan assets	(222)	(213)	(191)
Amortization of unrecognized prior service gain	(18)	(4)	(5)
Amortization of unrecognized actuarial loss	36	42	45
Curtailment gain	(5)	0	0
Net periodic benefit cost (income)	(75)	(13)	(5)
Net actuarial loss (gain)	63	83	15
Amortization of unrecognized actuarial loss, Before tax amount	(36)	(42)	(45)
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Net Prior Service Cost (Credit) Arising During Period, before Tax	(215)	0	0
Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss)
Prior service gain	18	4	5
Other Comprehensive Income (Loss), Finalization of Pension and Other Postretirement Benefit Plan Valuation, Tax	18	(2)	0
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Adjustment, before Tax	(152)	43	(25)
Total recognized in net periodic benefit cost and other comprehensive (income) loss	(227)	30	(30)
US Pension Benefits
Components of net periodic benefit cost
Service cost	0	0	0
Interest cost	40	40	38
Expected return on plan assets	(57)	(54)	(51)
Amortization of unrecognized prior service gain	0	0	0
Amortization of unrecognized actuarial loss	11	6	9
Curtailment gain	0	0	0
Net periodic benefit cost (income)	(6)	(8)	(4)
Net actuarial loss (gain)	(15)	172	(90)
Amortization of unrecognized actuarial loss, Before tax amount	(11)	(6)	(9)
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Net Prior Service Cost (Credit) Arising During Period, before Tax	0	0	0
Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss)
Prior service gain	0	0	0
Other Comprehensive Income (Loss), Finalization of Pension and Other Postretirement Benefit Plan Valuation, Tax	0	0	0
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Adjustment, before Tax	(26)	166	(99)
Total recognized in net periodic benefit cost and other comprehensive (income) loss	$ (32)	$ 158	$ (103)

Pension Plans (Details 3)

Pension Plans (Details 3) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)
UK Pension Benefits
Estimated net loss and prior service cost to be amortized from accumulated other comprehensive loss into net periodic benefit cost
Estimated net loss	$ 46
Prior service loss	(21)
US Pension Benefits
Estimated net loss and prior service cost to be amortized from accumulated other comprehensive loss into net periodic benefit cost
Estimated net loss	11
Prior service loss	$ 0

Pension Plans (Details 4)

Pension Plans (Details 4)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Document Fiscal Year Focus	2,015
UK Pension Benefits
Weighted-average assumptions to determine benefit obligations:
Discount rate	3.80%	3.60%
Rate of compensation increase	3.30%	2.90%
Weighted-average assumptions to determine net periodic benefit cost:
Discount rate	3.60%	4.40%
Expected return on plan assets (i)	6.50%	7.00%
Rate of compensation increase	2.90%	3.20%
UK Pension Benefits | Change in Assumptions for Pension Plans [Member]
Weighted-average assumptions to determine net periodic benefit cost:
Expected return on plan assets (i)	0.50%
US Pension Benefits
Weighted-average assumptions to determine benefit obligations:
Discount rate	4.20%	3.90%
Weighted-average assumptions to determine net periodic benefit cost:
Discount rate	3.90%	4.80%
Expected return on plan assets (i)	7.30%	7.30%

Pension Plans (Details 5)

Pension Plans (Details 5)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Document Fiscal Year Focus	2,015
UK Pension Benefits
Pension plan asset allocations based on fair values:
Plan assets	100.00%	100.00%
US Pension Benefits
Pension plan asset allocations based on fair values:
Plan assets	100.00%	100.00%
Equity securities | UK Pension Benefits
Pension plan asset allocations based on fair values:
Plan assets	36.00%	34.00%
Equity securities | US Pension Benefits
Pension plan asset allocations based on fair values:
Plan assets	50.00%	48.00%
Debt securities | UK Pension Benefits
Pension plan asset allocations based on fair values:
Plan assets	42.00%	45.00%
Debt securities | US Pension Benefits
Pension plan asset allocations based on fair values:
Plan assets	48.00%	49.00%
Hedge funds | UK Pension Benefits
Pension plan asset allocations based on fair values:
Plan assets	14.00%	14.00%
Hedge funds | US Pension Benefits
Pension plan asset allocations based on fair values:
Plan assets	0.00%	0.00%
Real estate | UK Pension Benefits
Pension plan asset allocations based on fair values:
Plan assets	4.00%	3.00%
Real estate | US Pension Benefits
Pension plan asset allocations based on fair values:
Plan assets	0.00%	0.00%
Cash | UK Pension Benefits
Pension plan asset allocations based on fair values:
Plan assets	4.00%	4.00%
Cash | US Pension Benefits
Pension plan asset allocations based on fair values:
Plan assets	0.00%	0.00%
Other | UK Pension Benefits
Pension plan asset allocations based on fair values:
Plan assets	0.00%	0.00%
Other | US Pension Benefits
Pension plan asset allocations based on fair values:
Plan assets	2.00%	3.00%

Pension Plans (Details 6)

Pension Plans (Details 6) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
UK Pension Plan [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	$ 3,294	$ 3,398	$ 3,061
UK Pension Plan [Member] | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	3,294	3,398
UK Pension Plan [Member] | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	1,829	1,929
UK Pension Plan [Member] | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	772	759
UK Pension Plan [Member] | Level 3
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	693	710	669
UK Pension Plan [Member] | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	693	710
UK Pension Plan [Member] | US equities | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	643	750
UK Pension Plan [Member] | US equities | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	491	565
UK Pension Plan [Member] | US equities | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	152	185
UK Pension Plan [Member] | US equities | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
UK Pension Plan [Member] | UK equities | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	249	249
UK Pension Plan [Member] | UK equities | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	232	234
UK Pension Plan [Member] | UK equities | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	17	15
UK Pension Plan [Member] | UK equities | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
UK Pension Plan [Member] | Other equities | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	301	150
UK Pension Plan [Member] | Other equities | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	14	26
UK Pension Plan [Member] | Other equities | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	287	124
UK Pension Plan [Member] | Other equities | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
UK Pension Plan [Member] | US Government bonds | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset		83
UK Pension Plan [Member] | US Government bonds | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset		81
UK Pension Plan [Member] | US Government bonds | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset		2
UK Pension Plan [Member] | US Government bonds | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset		0
UK Pension Plan [Member] | UK Government bonds | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	832	789
UK Pension Plan [Member] | UK Government bonds | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	832	783
UK Pension Plan [Member] | UK Government bonds | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	6
UK Pension Plan [Member] | UK Government bonds | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
UK Pension Plan [Member] | Other Government bonds | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	95	105
UK Pension Plan [Member] | Other Government bonds | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	4	3
UK Pension Plan [Member] | Other Government bonds | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	1	3
UK Pension Plan [Member] | Other Government bonds | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	90	99
UK Pension Plan [Member] | UK corporate bonds | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	120	103
UK Pension Plan [Member] | UK corporate bonds | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
UK Pension Plan [Member] | UK corporate bonds | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	120	103
UK Pension Plan [Member] | UK corporate bonds | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
UK Pension Plan [Member] | Other corporate bonds | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	125	146
UK Pension Plan [Member] | Other corporate bonds | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	107	113
UK Pension Plan [Member] | Other corporate bonds | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	18	33
UK Pension Plan [Member] | Other corporate bonds | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
UK Pension Plan [Member] | Derivatives | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	195	293
UK Pension Plan [Member] | Derivatives | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
UK Pension Plan [Member] | Derivatives | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	195	293
UK Pension Plan [Member] | Derivatives | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
UK Pension Plan [Member] | Real estate | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	146	124
UK Pension Plan [Member] | Real estate | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
UK Pension Plan [Member] | Real estate | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
UK Pension Plan [Member] | Real estate | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	146	124
UK Pension Plan [Member] | Cash | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	151	137
UK Pension Plan [Member] | Cash | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	149	124
UK Pension Plan [Member] | Cash | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	2	13
UK Pension Plan [Member] | Cash | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
UK Pension Plan [Member] | Hedge funds | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	457	487
UK Pension Plan [Member] | Hedge funds | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
UK Pension Plan [Member] | Hedge funds | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
UK Pension Plan [Member] | Hedge funds | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	457	487
UK Pension Plan [Member] | Other | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	(20)	(18)
UK Pension Plan [Member] | Other | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
UK Pension Plan [Member] | Other | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	(20)	(18)
UK Pension Plan [Member] | Other | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
US Pension Plan [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	749	806	$ 757
US Pension Plan [Member] | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	749	806
US Pension Plan [Member] | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	280	304
US Pension Plan [Member] | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	469	502
US Pension Plan [Member] | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
US Pension Plan [Member] | US equities | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	223	232
US Pension Plan [Member] | US equities | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	110	115
US Pension Plan [Member] | US equities | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	113	117
US Pension Plan [Member] | US equities | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
US Pension Plan [Member] | Other equities | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	151	154
US Pension Plan [Member] | Other equities | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	106	110
US Pension Plan [Member] | Other equities | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	45	44
US Pension Plan [Member] | Other equities | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
US Pension Plan [Member] | US Government bonds | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	67	72
US Pension Plan [Member] | US Government bonds | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
US Pension Plan [Member] | US Government bonds | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	67	72
US Pension Plan [Member] | US Government bonds | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
US Pension Plan [Member] | US corporate bonds | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	158	171
US Pension Plan [Member] | US corporate bonds | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
US Pension Plan [Member] | US corporate bonds | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	158	171
US Pension Plan [Member] | US corporate bonds | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
US Pension Plan [Member] | International fixed income securities | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	90	101
US Pension Plan [Member] | International fixed income securities | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	57	59
US Pension Plan [Member] | International fixed income securities | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	33	42
US Pension Plan [Member] | International fixed income securities | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
US Pension Plan [Member] | Municipal & Non US government bonds | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	29	32
US Pension Plan [Member] | Municipal & Non US government bonds | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
US Pension Plan [Member] | Municipal & Non US government bonds | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	29	32
US Pension Plan [Member] | Municipal & Non US government bonds | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
US Pension Plan [Member] | Mortgage backed securities | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	16	16
US Pension Plan [Member] | Mortgage backed securities | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
US Pension Plan [Member] | Mortgage backed securities | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	16	16
US Pension Plan [Member] | Mortgage backed securities | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
US Pension Plan [Member] | Other | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	15	28
US Pension Plan [Member] | Other | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	7	20
US Pension Plan [Member] | Other | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	8	8
US Pension Plan [Member] | Other | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	$ 0	$ 0

Pension Plans (Details 7)

Pension Plans (Details 7) - UK Pension Plan [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Changes in the UK pension plan's Level 3 assets
Fair value of plan assets, beginning of year	$ 3,398	$ 3,061
Foreign currency changes	(192)	(191)
Fair value of plan assets, end of year	3,294	3,398
Level 3
Changes in the UK pension plan's Level 3 assets
Fair value of plan assets, beginning of year	710	669
Purchases, sales, issuances and settlements, net	14	40
Unrealized and realized gains relating to instruments still held at end of year	(7)	24
Foreign currency changes	(24)	(23)
Fair value of plan assets, end of year	$ 693	$ 710

Pension Plans (Details 8)

Pension Plans (Details 8) $ in Millions	Dec. 31, 2015USD ($)
UK Pension Plan [Member]
Expected future benefit payments
2,016	$ 83
2,017	89
2,018	93
2,019	94
2,020	97
2021-2025	549
US Pension Plan [Member]
Expected future benefit payments
2,016	43
2,017	46
2,018	48
2,019	51
2,020	53
2021-2025	$ 289

Pension Plans (Details 9)

Pension Plans (Details 9) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Defined Benefit Plan Disclosure [Line Items]
Document Fiscal Year Focus	2,015
Change in plan assets
Employer contributions	$ (118)	$ (122)	$ (150)
Transfers in	202	0
Components on the Consolidated Balance Sheets
Pension benefits asset	623	314
Liability for pension benefits	(279)	(284)
International Pension Benefits [Member]
Change in benefit obligation
Benefit obligation, beginning of year	210	195
Service cost	4	3	3
Interest cost	9	7	7
Actuarial (gain) loss	(26)	38
Benefits paid	(12)	(9)
Settlement	(1)	0
Transfers in	248	0
Foreign currency changes	(30)	(24)
Benefit obligations, end of year	402	210	195
Change in plan assets
Fair value of plan assets, beginning of year	171	168
Actual return on plan assets	(5)	25
Employer contributions	15	11
Benefits paid	(12)	(9)
Foreign currency changes	(29)	(24)
Fair value of plan assets, end of year	342	171	$ 168
Funded status at end of year	(60)	(39)
Components on the Consolidated Balance Sheets
Pension benefits asset	6	0
Liability for pension benefits	(66)	$ (39)
International Pension Benefits [Member] | Miller Insurance Services LLP [Member]
Change in benefit obligation
Transfers in	224
Change in plan assets
Transfers in	202
International Pension Benefits [Member] | Gras Savoye [Member]
Change in benefit obligation
Transfers in	24
International Pension Benefits [Member] | Level 3 | Miller Insurance Services LLP [Member]
Change in plan assets
Transfers in	$ 23

Pension Plans (Details 10)

Pension Plans (Details 10) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Defined Benefit Plan Disclosure [Line Items]
Document Fiscal Year Focus	2,015
Components of net periodic benefit cost
Net periodic benefit cost (income)	$ (78)	$ (17)	$ (4)
Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss)
Amortization of unrecognized actuarial loss	(48)	(48)	(55)
Net actuarial loss (gain)	38	274	(83)
Domestic Pension Plans of Foreign Entity, Defined Benefit [Member]
Components of net periodic benefit cost
Service cost	4	3	3
Interest cost	9	7	7
Expected return on plan assets	(11)	(6)	(6)
Amortization of unrecognized actuarial loss	1	0	1
Net periodic benefit cost (income)	3	4	5
Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss)
Amortization of unrecognized actuarial loss	(1)	0	(1)
Net actuarial loss (gain)	(10)	19	(8)
Total recognized in other comprehensive (income) loss	(11)	19	(9)
Total recognized in net periodic benefit cost and other comprehensive (income) loss	$ (8)	$ 23	$ (4)

Pension Plans (Details 11)

Pension Plans (Details 11) - International Pension Benefits [Member]	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Minimum [Member]
Weighted-average assumptions to determine benefit obligations:
Discount rate	2.00%	2.00%
Rate of compensation increase	2.00%	2.00%
Weighted-average assumptions to determine net periodic benefit cost:
Discount rate	2.00%	3.30%
Expected return on plan assets (i)	2.00%	2.00%
Rate of compensation increase	2.00%	2.00%
Maximum [Member]
Weighted-average assumptions to determine benefit obligations:
Discount rate	3.85%	3.60%
Rate of compensation increase	3.50%	3.50%
Weighted-average assumptions to determine net periodic benefit cost:
Discount rate	3.60%	4.40%
Expected return on plan assets (i)	6.40%	4.66%
Rate of compensation increase	3.50%	2.50%

Pension Plans (Details 12)

Pension Plans (Details 12)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Document Fiscal Year Focus	2,015
International Pension Benefits [Member]
Asset Category
Equity securities	100.00%	100.00%
Equity securities | International Pension Benefits [Member]
Asset Category
Equity securities	32.00%	24.00%
Debt securities | International Pension Benefits [Member]
Asset Category
Equity securities	50.00%	40.00%
Real estate [Member] | International Pension Benefits [Member]
Asset Category
Equity securities	2.00%	3.00%
Derivative instruments [Member] | International Pension Benefits [Member]
Asset Category
Equity securities	6.00%	13.00%
Other Assets [Member] | International Pension Benefits [Member]
Asset Category
Equity securities	10.00%	20.00%

Pension Plans (Details 13)

Pension Plans (Details 13) - International Pension Benefits [Member] - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	$ 342	$ 171	$ 168
Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	342	171
Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	113	134
Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	196	23
Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	33	14
US equities | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	38	18
US equities | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	26	18
US equities | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	12	0
US equities | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
UK equities | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	20	4
UK equities | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	4	4
UK equities | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	16	0
UK equities | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
Overseas equities [Member] | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	51	18
Overseas equities [Member] | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	22	18
Overseas equities [Member] | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	29	0
Overseas equities [Member] | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
Other Government bonds | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	122	65
Other Government bonds | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	56	65
Other Government bonds | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	66	0
Other Government bonds | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
Corporate Bond Securities [Member] | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	54	4
Corporate Bond Securities [Member] | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	4	4
Corporate Bond Securities [Member] | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	50	0
Corporate Bond Securities [Member] | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
Derivative instruments [Member] | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	20	23
Derivative instruments [Member] | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
Derivative instruments [Member] | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	20	23
Derivative instruments [Member] | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
Real estate [Member] | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	5	6
Real estate [Member] | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
Real estate [Member] | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
Real estate [Member] | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	5	6
Cash [Member] | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	4	11
Cash [Member] | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	1	11
Cash [Member] | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	3	0
Cash [Member] | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
Other Investments [member] | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	28	22
Other Investments [member] | Level 1 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	14
Other Investments [member] | Level 2 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	0	0
Other Investments [member] | Level 3 | Fair Value, Measurements, Recurring [Member]
Schedule of defined benefit pension plan assets fair value measured on a recurring basis
Pension benefits asset	$ 28	$ 8

Pension Plans (Details 14)

Pension Plans (Details 14) - International Pension Benefits [Member] $ in Millions	Dec. 31, 2015USD ($)
Expected future benefit payments
2,016	$ 10
2,017	10
2,018	11
2,019	12
2,020	13
2021-2025	$ 75

Pension Plans (Details Textual)

Pension Plans (Details Textual) $ in Millions	Mar. 06, 2015USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)Investment	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Defined Benefit Plan Disclosure [Line Items]
Document Fiscal Year Focus			2,015
Defined Benefit Plan Disclosure (Textual) [Abstract]
Pension benefits asset			$ 623	$ 314
Liability for pension benefits			279	284
Level 3 investments acquired			202	0
Defined Contribution Plan, Employer Discretionary Contribution Amount			16	15	$ 15
US Pension Benefits
Defined Benefit Plan Disclosure (Textual) [Abstract]
Pension benefits asset			0	0
Liability for pension benefits			213	245
Plan amendments			$ 0	$ 0
Expected return on plan assets (i)			7.30%	7.30%
Number of funds invested in assets | Investment			18
Expected contribution to defined pension plan for the full year 2012			$ 0
Accumulated other comprehensive income (loss) net actuarial			373	$ 399
Accumulated benefit obligation			962	1,051
Curtailment gain			$ 0	0	0
US Pension Benefits | US and foreign equities [Member]
Defined Benefit Plan Disclosure (Textual) [Abstract]
Expected return on plan assets (i)			11.00%
Defined benefit plan broad target allocation percentage of assets			50.00%
US Pension Benefits | Debt securities
Defined Benefit Plan Disclosure (Textual) [Abstract]
Expected return on plan assets (i)			3.50%
Defined benefit plan broad target allocation percentage of assets			50.00%
UK Pension Benefits
Defined Benefit Plan Disclosure (Textual) [Abstract]
Pension benefits asset			$ 617	314
Liability for pension benefits			0	0
Plan amendments	$ (215)		$ (215)	$ 0
Expected return on plan assets (i)			6.50%	7.00%
Number of portfolios in which plan's assets divided | Investment			12
Number of managers managing plan's assets portfolios			9
Defined benefit plan estimated employer contributions including exceptional contributions in next fiscal year			$ 83
Defined Benefit Contributions salary sacrifice next fiscal year			9
Accumulated other comprehensive income (loss) net actuarial			793	$ 809
Accumulated benefit obligation			2,677	3,017
Curtailment gain			$ 5	0	$ 0
UK Pension Benefits | UK and foreign equities [Member]
Defined Benefit Plan Disclosure (Textual) [Abstract]
Expected return on plan assets (i)			8.75%
Defined benefit plan broad target allocation percentage of assets			32.50%
UK Pension Benefits | Real estate [Member]
Defined Benefit Plan Disclosure (Textual) [Abstract]
Expected return on plan assets (i)			6.53%
UK Pension Benefits | Debt securities
Defined Benefit Plan Disclosure (Textual) [Abstract]
Expected return on plan assets (i)			4.30%
Defined benefit plan broad target allocation percentage of assets			50.00%
UK Pension Benefits | Hedge funds
Defined Benefit Plan Disclosure (Textual) [Abstract]
Expected return on plan assets (i)			8.43%
Defined benefit plan broad target allocation percentage of assets			17.50%
International Pension Benefits [Member]
Defined Benefit Plan Disclosure (Textual) [Abstract]
Pension benefits asset			$ 6	0
Liability for pension benefits			66	39
Expected contribution to defined pension plan for the full year 2012			14
Net pension benefit liability			60	39
Accumulated other comprehensive income (loss) net actuarial			(27)	(42)
Accumulated benefit obligation			390	$ 203
Estimated net loss for the international defined benefit plans amortized from accumulated other comprehensive loss into net periodic benefit cost over the next fiscal year			1
International Pension Benefits [Member] | Miller Insurance Services LLP [Member]
Defined Benefit Plan Disclosure (Textual) [Abstract]
Level 3 investments acquired			202
International Pension Benefits [Member] | Level 3 | Miller Insurance Services LLP [Member]
Defined Benefit Plan Disclosure (Textual) [Abstract]
Level 3 investments acquired			$ 23
Scenario, Forecast [Member]
Defined Benefit Plan Disclosure (Textual) [Abstract]
Defined benefit plan estimated deficit funding contributions in next fiscal year		$ 53
Scenario, Forecast [Member] | Reduction in Funding Contribution [Member]
Defined Benefit Plan Disclosure (Textual) [Abstract]
Defined benefit plan estimated deficit funding contributions in next fiscal year		22
Scenario, Forecast [Member] | Cap on Funding Contribution [Member] [Member]
Defined Benefit Plan Disclosure (Textual) [Abstract]
Defined benefit plan estimated deficit funding contributions in next fiscal year		$ 15

Debt (Short-Term Debt) (Details

Debt (Short-Term Debt) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Short-term Debt [Line Items]
Document Fiscal Year Focus	2,015
Short-term debt and current portion of long-term debt
Bank Overdrafts		$ 0
Short-term Debt	$ 988	167
Senior Notes, Current	300
Short-term debt and current portion of long-term debt	988	167
1 year Term Loan Tranche A Euro value [Member] [Domain]
Short-term debt and current portion of long-term debt
Short-term debt and current portion of long-term debt	550
1 year Term Loan Tranche A Euro value drawn down [Domain]
Short-term debt and current portion of long-term debt
Short-term debt and current portion of long-term debt	544
3 year Term Loan [Member]
Short-term debt and current portion of long-term debt
Current portion of 7-year term loan facility expires 2018	0	1
1 year Term Loan [Member]
Short-term debt and current portion of long-term debt
Current portion of 7-year term loan facility expires 2018	587	0
Short-term debt and current portion of long-term debt	592
1 year Term Loan Tranche B [Member] [Domain]
Short-term debt and current portion of long-term debt
Short-term debt and current portion of long-term debt	400
Seven Year Term Loan Facility [Member]
Short-term debt and current portion of long-term debt
Current portion of 7-year term loan facility expires 2018	$ 22	17
Maturity period of debt instrument	7 years
Five Point Six Two Five Percent Senior Notes Due Two Thousand Fifteen [Member]
Short-term debt and current portion of long-term debt
Senior Notes, Current	$ 0	148
Fair Value Adjustment On Five Point Six Two Five Percentage Senior Notes Due Two Thousand Fifteen [Member]
Short-term debt and current portion of long-term debt
Senior Notes, Current	$ 0	1
Four Point One Two Five Percent Senior Notes Due Two Thousand Sixteen [Member]
Short-term debt and current portion of long-term debt
Senior Notes, Current		$ 0
Interest rate on debt	4.125%
Gras Savoye [Member]
Short-term debt and current portion of long-term debt
Bank Overdrafts	$ 79

Debt (Long-Term Debt) (Details)

Debt (Long-Term Debt) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Debt Instrument [Line Items]
Document Fiscal Year Focus	2,015
Long - term debt
Long-term debt	$ 2,278	$ 2,130
Analysis of interest expense
Total interest expense	142	135	$ 126
Revolving Credit Facility [Member]
Long - term debt
Revolving credit facility	467	0
Revolving Credit Facility [Member]
Long - term debt
Revolving credit facility	0
Analysis of interest expense
Total interest expense	6	3	2
Revolving Credit Facility One [Member]
Analysis of interest expense
Total interest expense	2	4	0
Seven Year Term Loan Facility [Member]
Long - term debt
Long term debt	$ 218	240
Maturity period of debt instrument	7 years
Analysis of interest expense
Total interest expense	$ 5	$ 5	6
5.625% senior notes due 2015
Long - term debt
Interest rate on debt	5.625%	5.625%
Analysis of interest expense
Total interest expense	$ 5	$ 8	12
Fair Value adjustment on 5.625% senior notes due 2015 [Member]
Long - term debt
Interest rate on debt	5.625%
4.125% senior notes due 2016 [Member]
Long - term debt
Long-term debt	$ 0	299
Interest rate on debt	4.125%
Analysis of interest expense
Total interest expense	$ 13	13	13
6.200% senior notes due 2017 [Member]
Long - term debt
Long-term debt	$ 394	$ 393
Interest rate on debt	6.20%	6.20%
Analysis of interest expense
Total interest expense	$ 25	$ 25	33
7.000% senior notes due 2019 [Member]
Long - term debt
Long-term debt	$ 186	$ 186
Interest rate on debt	7.00%	7.00%
Analysis of interest expense
Total interest expense	$ 14	$ 14	18
Five Point Seven Five Zero Percent Senior Notes Due Two Thousand Twenty One [Member]
Long - term debt
Interest rate on debt	5.75%
Analysis of interest expense
Total interest expense	$ 30	30	29
5.750% senior notes due 2021 [Member]
Long - term debt
Long-term debt	$ 495	494
Interest rate on debt	5.75%
4.625% Senior Notes Due 2023 [Member]
Long - term debt
Long-term debt	$ 247	$ 247
Interest rate on debt	4.625%	4.625%
Analysis of interest expense
Total interest expense	$ 11	$ 11	4
Six Point One Two Five Percent Senior Notes Due Two Thousand Forty Three [Member]
Long - term debt
Long-term debt	$ 271	271
Interest rate on debt	6.125%
Analysis of interest expense
Total interest expense	$ 16	16	6
Term Loan Facility Expires Twenty Fifteen [Member]
Long - term debt
Maturity period of debt instrument	3 years
Other [Member]
Analysis of interest expense
Total interest expense	$ 15	6	3
Interest Expense [Member]
Analysis of interest expense
Total interest expense	142	135	126
Unwind of contingent and deferred consideration [Member]
Analysis of interest expense
Total interest expense	$ 11	$ 3	$ 0

Debt (Details Textual)

Debt (Details Textual) - USD ($) $ in Millions	1 Months Ended	7 Months Ended	12 Months Ended
	Mar. 31, 2011	Jul. 23, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Jul. 23, 2018	Feb. 27, 2015	Apr. 28, 2014	Dec. 30, 2013
Debt Instrument [Line Items]
Interest Expense			$ 142	$ 135	$ 126
Debt (Textual) [Abstract]
Loss on extinguishment of debt			0	0	60
Payments of Debt Extinguishment Costs			0	0	65
Principal amount of specific notes tendered and accepted for purchase				525
Proceeds from Issuance of Medium-term Notes	$ 800		0	0	522
Repayments of debt			166	15	536
Debt, Current			988	167
Debt Instrument, Fee Amount			$ 5
Document Fiscal Year Focus			2,015
Excess of interest rate over LIBOR Year 2016			0.00%
Excess of interest rate over LIBOR Year One			0.00%
Excess of interest rate over LIBOR Thereafter			0.00%
Write off of unamortized debt issuance costs associated with debt repurchase			$ 0	0	2
Write Down Of The Fair Value Adjustment To The Carrying Value Of Senior Notes In Connection With Interest Rate Swap			0	0	7
Bank Overdrafts				0
Revolving Credit Facility [Member]
Debt (Textual) [Abstract]
Revolving credit facility			400
Revolving credit facility			467	0
Revolving $200 million credit facility [Member]
Debt (Textual) [Abstract]
Revolving credit facility			22
Other Lines Credit Facility [Member]
Debt (Textual) [Abstract]
Revolving credit facility			2	3
Revolving credit facility			1	1
Revolving $500 million credit facility [Member]
Debt Instrument [Line Items]
Interest Expense			2	4	0
Debt (Textual) [Abstract]
Revolving credit facility			400					$ 300
Interest Expense [Member]
Debt Instrument [Line Items]
Interest Expense			142	135	126
4.625% Senior Notes Due 2023 [Member]
Debt Instrument [Line Items]
Interest Expense			$ 11	$ 11	4
Debt (Textual) [Abstract]
Interest rate on debt			4.625%	4.625%
Debt Instrument, Face Amount				$ 250
Effective interest rate			4.696%
Senior notes, outstanding balance			$ 247	247
5.625% senior notes due 2015
Debt Instrument [Line Items]
Interest Expense			$ 5	$ 8	12
Debt (Textual) [Abstract]
Interest rate on debt			5.625%	5.625%
Early Repayment of Senior Debt				$ 202
Fair Value adjustment on 5.625% senior notes due 2015 [Member]
Debt (Textual) [Abstract]
Interest rate on debt			5.625%
4.125% senior notes due 2016 [Member]
Debt Instrument [Line Items]
Interest Expense			$ 13	13	13
Debt (Textual) [Abstract]
Interest rate on debt			4.125%
Senior notes, outstanding balance			$ 0	299
6.200% senior notes due 2017 [Member]
Debt Instrument [Line Items]
Interest Expense			$ 25	$ 25	33
Debt (Textual) [Abstract]
Interest rate on debt			6.20%	6.20%
Early Repayment of Senior Debt				$ 206
Senior notes, outstanding balance			$ 394	393
7.000% senior notes due 2019 [Member]
Debt Instrument [Line Items]
Interest Expense			$ 14	$ 14	18
Debt (Textual) [Abstract]
Interest rate on debt			7.00%	7.00%
Early Repayment of Senior Debt				$ 113
Senior notes, outstanding balance			$ 186	186
Seven Year Term Loan Facility [Member]
Debt Instrument [Line Items]
Interest Expense			5	5	6
Debt (Textual) [Abstract]
Debt 5-year term loan			218	240
Debt Instrument, Face Amount			300
Repayments of debt			$ 17	15
Interest of Loan facility Description			LIBOR plus 1.50%
Facility expiration date		Dec. 16, 2016	Jul. 23, 2018
Outstanding Term Loan Facility Balance		$ 281
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Interest Expense			$ 6	3	2
Debt (Textual) [Abstract]
Revolving credit facility		$ 500	800				$ 400		$ 800
Revolving credit facility			0
5.750% senior notes due 2021 [Member]
Debt Instrument [Line Items]
Interest Expense			$ 30	30	29
Debt (Textual) [Abstract]
Interest rate on debt			5.75%
Other [Member]
Debt Instrument [Line Items]
Interest Expense			$ 15	6	3
Six Point One Two Five Percent Senior Notes Due Two Thousand Forty Three [Member]
Debt Instrument [Line Items]
Interest Expense			$ 16	16	6
Debt (Textual) [Abstract]
Interest rate on debt			6.125%
Debt Instrument, Face Amount			$ 275
Effective interest rate			6.154%
Senior notes, outstanding balance			$ 271	271
Interest Rate Swaps [Member]
Debt (Textual) [Abstract]
Notional amount of interest rate swaps			300
Debt [Member] | Seven Year Term Loan Facility [Member]
Debt (Textual) [Abstract]
Final repayment for credit facility						$ 186
1 year Term Loan Tranche A Euro value [Member] [Domain]
Debt (Textual) [Abstract]
Debt, Current			550
1 year Term Loan Tranche A Euro value drawn down [Domain]
Debt (Textual) [Abstract]
Debt, Current			544
1 year Term Loan [Member]
Debt (Textual) [Abstract]
Debt, Current			592
1 year Term Loan Tranche B [Member] [Domain]
Debt (Textual) [Abstract]
Debt, Current			400
Gras Savoye [Member]
Debt (Textual) [Abstract]
Bank Overdrafts			79
Unwind of contingent and deferred consideration [Member]
Debt Instrument [Line Items]
Interest Expense			$ 11	$ 3	$ 0

Provisions for Liabilities (Det

Provisions for Liabilities (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014
Analysis of movements on provisions for liabilities
Beginning Balance		$ 194	$ 206
Net provisions made during the year		85	24
Amounts transferred to provisions in year		64	5
Utilized in the year		(42)	(34)
Foreign currency translation adjustment		(6)	(7)
Ending Balance		295	194
Claims, lawsuits and other proceedings
Analysis of movements on provisions for liabilities
Beginning Balance	[1]	148	164
Net provisions made during the year	[1]	82	19
Amounts transferred to provisions in year		6	0
Utilized in the year	[1]	(27)	(31)
Foreign currency translation adjustment	[1]	(4)	(4)
Ending Balance	[1]	205	148
Other provisions
Analysis of movements on provisions for liabilities
Beginning Balance	[2]	46	42
Net provisions made during the year	[2]	3	5
Amounts transferred to provisions in year		58	5
Utilized in the year	[2]	(15)	(3)
Foreign currency translation adjustment	[2]	(2)	(3)
Ending Balance	[2]	$ 90	$ 46
[1]	The claims, lawsuits and other proceedings provision includes E&O cases which represents management’s assessment of liabilities that may arise from asserted and unasserted claims for alleged errors and omissions that arise in the ordinary course of the Group’s business. Where some of the potential liability is recoverable under the Group’s external insurance arrangements, the full assessment of the liability is included in the provision with the associated insurance recovery shown separately as an asset.
[2]	The ‘Other’ category includes amounts that principally relate to post placement service provisions, property and employee-related provisions.

Commitments and Contingencie120

Commitments and Contingencies (Details) - USD ($) $ in Millions		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Debt Instrument [Line Items]
Capital Lease Obligations		$ 10	$ 11
Unrecognized Tax Benefits		22	19	$ 41	$ 37
Contractual obligations
Contractual Obligation		6,010
Contractual obligation due in next fiscal year		1,354
Payments due subsequent years 2 and 3		1,811
Payments due subsequent years 4 and 5		637
After 2,020		2,208
Unrecognised tax benefits - net liability		22
Bank Overdrafts			$ 0
Revolving Credit Facility [Member]
Contractual obligations
Contractual Obligation		472
Contractual obligation due in next fiscal year		2
Payments due subsequent years 2 and 3		470
Payments due subsequent years 4 and 5		0
After 2,020		0
Revolving $500 million credit facility [Member]
Contractual obligations
Contractual Obligation		1
Contractual obligation due in next fiscal year		1
Payments due subsequent years 2 and 3		0
Payments due subsequent years 4 and 5		0
After 2,020		0
5-year term loan facility expires 2016 [Member]
Contractual obligations
Contractual Obligation		242
Contractual obligation due in next fiscal year		23
Payments due subsequent years 2 and 3		219
Payments due subsequent years 4 and 5		0
After 2,020		0
Interest on term loan [Member]
Contractual obligations
Contractual Obligation		18
Contractual obligation due in next fiscal year		12
Payments due subsequent years 2 and 3		6
Payments due subsequent years 4 and 5		0
After 2,020		$ 0
5.625% senior notes due 2015
Debt Instrument [Line Items]
Interest rate on debt		5.625%	5.625%
Fair Value adjustment on 5.625% senior notes due 2015 [Member]
Debt Instrument [Line Items]
Interest rate on debt		5.625%
4.125% senior notes due 2016 [Member]
Debt Instrument [Line Items]
Interest rate on debt		4.125%
Contractual obligations
Contractual Obligation		$ 300
Contractual obligation due in next fiscal year		300
Payments due subsequent years 2 and 3		0
Payments due subsequent years 4 and 5		0
After 2,020		$ 0
6.200% senior notes due 2017 [Member]
Debt Instrument [Line Items]
Interest rate on debt		6.20%	6.20%
Contractual obligations
Contractual Obligation		$ 394
Contractual obligation due in next fiscal year		0
Payments due subsequent years 2 and 3		394
Payments due subsequent years 4 and 5		0
After 2,020		$ 0
7.000% senior notes due 2019 [Member]
Debt Instrument [Line Items]
Interest rate on debt		7.00%	7.00%
Contractual obligations
Contractual Obligation		$ 187
Contractual obligation due in next fiscal year		0
Payments due subsequent years 2 and 3		0
Payments due subsequent years 4 and 5		187
After 2,020		$ 0
5.750% senior notes due 2021 [Member]
Debt Instrument [Line Items]
Interest rate on debt		5.75%
Contractual obligations
Contractual Obligation		$ 500
Contractual obligation due in next fiscal year		0
Payments due subsequent years 2 and 3		0
Payments due subsequent years 4 and 5		0
After 2,020		$ 500
4.625% Senior Notes Due 2023 [Member]
Debt Instrument [Line Items]
Interest rate on debt		4.625%	4.625%
Contractual obligations
Contractual Obligation		$ 250
Contractual obligation due in next fiscal year		0
Payments due subsequent years 2 and 3		0
Payments due subsequent years 4 and 5		0
After 2,020		$ 250
Six Point One Two Five Percent Senior Notes Due Two Thousand Forty Three [Member]
Debt Instrument [Line Items]
Interest rate on debt		6.125%
Contractual obligations
Contractual Obligation		$ 275
Contractual obligation due in next fiscal year		0
Payments due subsequent years 2 and 3		0
Payments due subsequent years 4 and 5		0
After 2,020		275
Interest on Senior Notes [Member]
Contractual obligations
Contractual Obligation		784
Contractual obligation due in next fiscal year		97
Payments due subsequent years 2 and 3		146
Payments due subsequent years 4 and 5		124
After 2,020		417
Total debt and related interest [Member]
Contractual obligations
Contractual Obligation		4,015
Contractual obligation due in next fiscal year		1,027
Payments due subsequent years 2 and 3		1,235
Payments due subsequent years 4 and 5		311
After 2,020		1,442
Operating leases [Member]
Contractual obligations
Contractual Obligation	[1]	1,324
Contractual obligation due in next fiscal year	[1]	141
Payments due subsequent years 2 and 3	[1]	250
Payments due subsequent years 4 and 5	[1]	220
After 2,020	[1]	713
Pensions [Member]
Contractual obligations
Contractual Obligation		273
Contractual obligation due in next fiscal year		97
Payments due subsequent years 2 and 3		88
Payments due subsequent years 4 and 5		88
After 2,020		0
Other contractual obligations [Member]
Contractual obligations
Contractual Obligation	[2]	174
Contractual obligation due in next fiscal year	[2]	19
Payments due subsequent years 2 and 3	[2]	88
Payments due subsequent years 4 and 5	[2]	14
After 2,020	[2]	53
Contingent Consideration Type [Domain]
Contractual obligations
Contractual Obligation	[2]	224
Contractual obligation due in next fiscal year	[2]	70
Payments due subsequent years 2 and 3	[2]	150
Payments due subsequent years 4 and 5	[2]	4
After 2,020	[2]	0
Gras Savoye [Member]
Contractual obligations
Bank Overdrafts		$ 79
4.125% senior notes due 2016 [Member]
Debt Instrument [Line Items]
Interest rate on debt		4.125%
1 year Term Loan [Member]
Contractual obligations
Contractual Obligation		$ 592
Contractual obligation due in next fiscal year		592
Payments due subsequent years 2 and 3		0
Payments due subsequent years 4 and 5		0
After 2,020		$ 0
[1]	Presented gross of sublease income.
[2]	Other contractual obligations include capital lease commitments, put option obligations and investment fund capital call obligations, the timing of which are included at the earliest point they may fall due.

Commitments and Contingencie121

Commitments and Contingencies (Details 1) $ in Millions	Dec. 31, 2015USD ($)
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
Operating lease obligation due in next fiscal year	$ 141
Operating lease obligation due in second year	127
Operating lease obligation due in third year	123
Operating lease obligation due in fourth year	117
Operating lease obligation due in fifth year	103
Thereafter	713
Gross rental commitments	1,324
Operating Leases Sublease Income [Abstract]
Operating Leases Future Minimum Payments Due In One Year Minimum Sublease Rentals	(19)
Operating Leases Future Minimum Payments Due Future In Year Two Sublease Rentals	(19)
Operating Leases Future Minimum Payments Due Future In Year Three Sublease Rentals	(14)
Operating Leases Future Minimum Payments Due Future In Year Four Sublease Rentals	(12)
Operating Leases Future Minimum Payments Due Future In Year Five Sublease Rentals	(12)
Operating Leases Future Minimum Payments Due Future Thereafter Sublease Rentals	(37)
Total future sublease income	(113)
Operating Leases Future Minimum Payments Due Net Sublease Income [Abstract]
Operating Leases Future Minimum Payments Due Net Sublease Income Current	122
Operating Leases Future Minimum Payments Due Net Sublease Income Due In Two Years	108
Operating Leases Future Minimum Payments Due Net Sublease Income Due In Three Years	109
Operating Leases Future Minimum Payments Due Net Sublease Income Due In Four Years	105
Operating Leases Future Minimum Payments Due Net Sublease Income Due In Five Years	91
Operating Leases Future Minimum Payments Due Net Sublease Income Due Thereafter	676
Operating Leases Future Minimum Payments Due Net Sublease Income Total	$ 1,211

Commitments and Contingencie122

Commitments and Contingencies (Details Textual) - USD ($) $ in Millions	1 Months Ended			12 Months Ended
	May. 31, 2011	Jul. 31, 2010	Dec. 31, 2009	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Feb. 27, 2015	Dec. 30, 2013	Jul. 23, 2013
Loss Contingencies [Line Items]
Bank Overdrafts						$ 0
Operating Leases [Abstract]
Gross rental commitments					$ 1,324
Annual rentals per year					142	134	$ 141
Amount received from sublease					$ 113
Loss Contingency [Abstract]
Original non cancellable lease term					Original non-cancellable lease terms typically are between 10 and 20 years
Rental income from subleases					$ 17	13	$ 15
Operating lease obligations subject to guarantees					676	756
Capital Lease Obligations					$ 10	11
Current Fiscal Year End Date					--12-31
Guarantees to bankers and other third parties					$ 24	20
Additional consideration up to					156	26
Amount payable from options					88	72
Trident V LP [Member]
Loss Contingency [Abstract]
Capital commitments			$ 25
Trident V Parallel Fund [Member]
Loss Contingency [Abstract]
Capital contributions					22
Capital commitments		$ 25
Dowling Capital Partners I [Member]
Loss Contingency [Abstract]
Capital contributions					7
Capital commitments	$ 10
Nashville property [Member]
Loss Contingency [Abstract]
Other contractual obligations					59	64
UK Pension Benefits
Loss Contingency [Abstract]
Defined Benefit Contributions salary sacrifice next fiscal year					9
Defined benefit plan estimated employer contributions including exceptional contributions in next fiscal year					83
On-going Contributions [Member]
Loss Contingency [Abstract]
Pension Contributions					22
Final contingent contribution [Member]
Loss Contingency [Abstract]
Pension Contributions					8
Pension Plan [Member]
Loss Contingency [Abstract]
Defined benefit plan estimated employer contributions including exceptional contributions in next fiscal year					$ 97
London headquarters building [Member]
Operating Leases [Abstract]
Term of operating lease					25 years
Gross rental commitments					$ 562	645
Annual rentals per year					$ 34	$ 36
Subleased premises					44.00%	29.00%
Term of sublease					15 years
Amount received from sublease					$ 100	$ 51
Revolving Credit Facility [Member]
Line of Credit Facility [Abstract]
Long-term Line of Credit					0
Revolving credit facility					800			$ 400	$ 800	$ 500
Scenario, Forecast [Member]
Loss Contingency [Abstract]
Defined benefit plan estimated deficit funding contributions in next fiscal year				$ 53
Scenario, Forecast [Member] | Reduction in Funding Contribution [Member]
Loss Contingency [Abstract]
Defined benefit plan estimated deficit funding contributions in next fiscal year				22
Scenario, Forecast [Member] | Cap on Funding Contribution [Member] [Member]
Loss Contingency [Abstract]
Defined benefit plan estimated deficit funding contributions in next fiscal year				$ 15
Miller Insurance Services LLP [Member]
Loss Contingency [Abstract]
Additional consideration up to					150
CKA Risk Solutions [Member]
Loss Contingency [Abstract]
Additional consideration up to					16
Gras Savoye [Member]
Loss Contingency [Abstract]
Additional consideration up to					15
Charles Monat [Member]
Loss Contingency [Abstract]
Additional consideration up to					$ 15	$ 29

Accumulated Other Comprehens123

Accumulated Other Comprehensive Loss, Net of Tax (Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accumulated Other Comprehensive Income (Loss) [Line Items]
Foreign currency translation adjustments, Before tax amount	$ (133)	$ (183)	$ 20
Foreign currency translation adjustments, Tax	0	0	0
Foreign currency translation adjustment, Net of tax amount	(133)	(183)	20
Foreign currency translation on pension funding adjustments, Before tax amount	44	49	(15)
Foreign currency translation on pension funding adjustments, Tax	(11)	(12)	5
Foreign currency translation on pension funding adjustments, Net of tax amount	33	37	(10)
Net actuarial (loss) gain, Before tax amount	(38)	(274)	83
Net actuarial (loss) gain, Tax	6	19	2
Net actuarial (loss) gain, Net of tax amount	(32)	(255)	85
Amortization of unrecognized actuarial loss, Before tax amount	48	48	55
Amortization of unrecognized actuarial loss, Tax	(12)	(8)	(9)
Amortization of unrecognized actuarial loss, Net of tax amount	36	40	46
Amortization of unrecognized prior service gain, Before tax amount	(18)	(4)	(5)
Amortization of unrecognized prior service gain, Tax	4	1	1
Amortization of unrecognized prior service gain, Net of tax amount	(14)	(3)	(4)
Other Comprehensive (Income) Loss, Curtailment gain before tax	(18)	2	0
Other Comprehensive (Income) Loss, Curtailment gain, tax	3	0	0
Other Comprehensive (Income) Loss, Curtailment gain, net of tax	(15)	2	0
Pension funding adjustments, Before tax amount	233	(179)	118
Pension funding adjustments, Tax	(53)	0	(1)
Pension funding adjustment, net of tax	180	(179)	117
Gain on derivatives (effective element), Net of tax amount	(31)	(25)	23
Reclassification adjustment on derivatives, Before tax amount	(3)	(10)	4
Reclassification adjustment on derivatives, Tax	0	2	(1)
Reclassification adjustment on derivatives, Net of tax amount	(3)	(8)	3
Derivative instruments adjustment, Before tax amount	(35)	(21)	25
Derivative instruments adjustment, Tax	7	4	(5)
Derivative instruments adjustment, net of tax	(28)	(17)	20
Other comprehensive income, Before tax amount	65	(383)	163
Other comprehensive income, Tax	(46)	4	(6)
Other comprehensive income (loss), net of tax	19	(379)	157
Less: Other comprehensive income attributable to noncontrolling interests, Before tax amount	10	6	0
Less: Other comprehensive income attributable to noncontrolling interests, Tax	0	0	0
Less: Other comprehensive income attributable to noncontrolling interests, Net of tax amount	10	6	0
Other comprehensive income attributable to Willis Group Holdings, Before tax amount	75	(377)	163
Other comprehensive income attributable to Willis Group Holdings, Tax	(46)	4	(6)
Comprehensive income attributable to Willis Group Holdings, Net of tax amount	29	(373)	157
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Net Prior Service Cost (Credit) Arising During Period, before Tax	(215)	0	0
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Net Prior Service Cost (Credit), Tax	(43)	0	0
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Net Prior Service Cost (Credit) Arising During Period, Net of Tax	(172)	0	0
Interest Rate Swaps [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Reclassification adjustment on derivatives, Before tax amount	0	(5)	(5)
Reclassification adjustment on derivatives, Tax	0	1	1
Reclassification adjustment on derivatives, Net of tax amount	0	(4)	(4)
Forward Exchange Contracts [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Gain on derivatives (effective element), Before tax amount	(38)	(31)	10
Gain on derivatives (effecitve element), Tax	7	6	(2)
Gain on derivatives (effective element), Net of tax amount	(31)	(25)	8
Reclassification adjustment on derivatives, Before tax amount	4	16	1
Reclassification adjustment on derivatives, Tax	(1)	(3)	0
Reclassification adjustment on derivatives, Net of tax amount	3	13	1
Treasury Lock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Gain on derivatives (effective element), Before tax amount	0	0	19
Gain on derivatives (effecitve element), Tax	0	0	(4)
Gain on derivatives (effective element), Net of tax amount	0	0	15
Reclassification adjustment on derivatives, Before tax amount	(1)	(1)	0
Reclassification adjustment on derivatives, Tax	1	0	0
Reclassification adjustment on derivatives, Net of tax amount	$ 0	$ (1)	$ 0

Accumulated Other Comprehens124

Accumulated Other Comprehensive Loss, Net of Tax (Accumuulated Other Comprehensive Loss) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2015
Net foreign currency translation adjustment
Net foreign currency translation adjustment, beginning balance	$ (191)	$ (14)	$ (34)
Net foreign currency translation adjustment, Net current year other comprehensive income (loss), net of tax and noncontrolling interest	(123)	(177)	20
Net foreign currency translation adjustment, Amounts reclassified from accumulated other comprehensive income	0	0	0
Net foreign currency translation adjustment, ending balance	(314)	(191)	(14)
Pension funding adjustment
Pension funding adjustment, beginning balance	(893)	(714)	(831)
Pension funding adjustment, Other comprehensive (loss) income before reclassifications	158	(216)	75
Pension funding adjustment, Amounts reclassified from accumulated other comprehensive income	22	37	42
Pension funding adjustment, Net current year other comprehensive income (loss), net of tax and noncontrolling interest	180	(179)	117
Pension funding adjustment, ending balance	(713)	(893)	(714)
Net unrealized gain on derivative instruments
Net unrealized gain on derivative instruments, beginning balance	18	35	15
Net unrealized gain on derivative instruments, Other comprehensive (loss) income before reclassifications	(31)	(25)	23
Net unrealized gain on derivative instruments, Amounts reclassified from accumulated other comprehensive income	3	8	(3)
Net unrealized gain on derivative instruments, Net current year other comprehensive income (loss), net of tax and noncontrolling interest	(28)	(17)	20
Net unrealized gain on derivative instruments, ending balance	(10)	18	35
Total
Accumulated other comprehensive loss, net of tax, beginning balance	(1,066)	(693)	(850)
Accumulated other comprehensive loss, net of tax, Other comprehensive (loss) income before reclassifications	4	(418)	118
Accumulated other comprehensive loss, net of tax, Amounts reclassified from accumulated other comprehensive income	25	45	39
Comprehensive income attributable to Willis Group Holdings, Net of tax amount	29	(373)	157
Accumulated other comprehensive loss, net of tax, ending balance	$ (1,066)	$ (693)	$ (850)	$ (1,037)

Accumulated Other Comprehens125

Accumulated Other Comprehensive Loss, Net of Tax (Reclassification from AOCI) (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, before Tax		$ 3	$ 10	$ (4)
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, Tax		0	(2)	1
Net unrealized gain on derivative instruments, Amounts reclassified from accumulated other comprehensive income		3	8	(3)
Prior service gain		18	4	5
Net actuarial loss		48	48	55
Other Comprehensive (Income) Loss, Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, before Tax		30	44	50
Other Comprehensive (Income) Loss, Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, Tax		(8)	(7)	(8)
Pension funding adjustment, Amounts reclassified from accumulated other comprehensive income		22	37	42
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax		25	45	39
Interest Rate Swaps [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, before Tax		0	5	5
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, Tax		0	(1)	(1)
Net unrealized gain on derivative instruments, Amounts reclassified from accumulated other comprehensive income		0	4	4
Treasury Lock [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, before Tax		1	1	0
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, Tax		(1)	0	0
Net unrealized gain on derivative instruments, Amounts reclassified from accumulated other comprehensive income		0	1	0
Investment Income [Member] | Interest Rate Swaps [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, before Tax	[1]	0	(5)	(5)
Other Nonoperating Income (Expense) [Member] | Forward Contracts [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, before Tax	[1]	4	16	1
Interest Expense [Member] | Treasury Lock [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, before Tax		(1)	(1)	0
Operating Expense [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Prior service gain		(18)	(4)	(5)
Net actuarial loss		$ (48)	$ (48)	$ (55)
[1]	OCI means other comprehensive income.

Equity and Noncontrolling In126

Equity and Noncontrolling Interests (Details 1) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Document Fiscal Year Focus									2,015
Net Income (Loss) Attributable to Parent	$ (24)	$ 117	$ 70	$ 210	$ 76	$ (7)	$ 47	$ 246	$ 373	$ 362	$ 365
Transfers from Noncontrolling Interest:
Decrease in Willis Group Holdings’ paid-in capital for purchase of noncontrolling interest									(53)	0	(4)
Change from net income attributable to Willis Group Holdings and transfers from noncontrolling interests									320	$ 362	$ 361
Willis Group Holdings shareholders [Member]
Net Income (Loss) Attributable to Parent									$ 373

Supplemental Disclosures of 127

Supplemental Disclosures of Cash Flow Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Supplemental disclosures of cash flow information:
Cash payments for income taxes, net	$ 91	$ 88	$ 61
Cash payments for interest	126	123	117
Supplemental disclosures of non-cash flow investing and financing activities:
Write-off of unamortized debt issuance costs	0	0	(2)
Write Down Of The Fair Value Adjustment To The Carrying Value Of Senior Notes In Connection With Interest Rate Swap	0	0	7
Assets acquired under capital leases	0	3	7
Deferred payments on acquisitions of subsidiaries	7	10	2
Acquisitions:
Fair value of assets acquired	2,448	296	47
Less:
Liabilities assumed	2,014	107	30
Cash acquired	148	57	1
Net assets acquired, net of cash acquired	$ 286	$ 132	$ 16

Derivative Financial Instrum128

Derivative Financial Instruments and Hedging Activities (Details) $ in Millions	Dec. 31, 2015USD ($)
Interest Rate Swaps [Member]
Interest Rate Risk
Derivative, Notional Amount	$ 300

Derivative Financial Instrum129

Derivative Financial Instruments and Hedging Activities (Details 1) - Foreign Exchange Contract [Member] - USD ($) $ in Millions	Dec. 31, 2015		Dec. 31, 2014
US dollar [Member]
Derivative [Line Items]
Derivative, Notional Amount	$ 1,023	[1]	$ 678
Derivative, Fair Value, Net	(55)		(20)
Euro [Member]
Derivative [Line Items]
Derivative, Notional Amount	202	[1]	186
Derivative, Fair Value, Net	21		18
Japanese yen [Member]
Derivative [Line Items]
Derivative, Notional Amount	51	[1]	51
Derivative, Fair Value, Net	$ 3		$ 7
[1]	{F|ahBzfndlYmZpbGluZ3MtaHJkcmoLEgZYTUxEb2MiXlhCUkxEb2NHZW5JbmZvOmJhZDA1NmNkNGI5YzRmZGI4ZTI0ZDlkYjkxMmJlZGZjfFRleHRTZWxlY3Rpb246NUU5REFDMjFEOEY1ODA1OUU2MEFGQjk2Q0FEMzc3Q0IM}

Derivative Financial Instrum130

Derivative Financial Instruments and Hedging Activities (Details 2) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Derivatives, Fair Value [Line Items]
Document Fiscal Year Focus	2,015
Assets:
Derivative assets financial and hedging instruments, fair value	$ 27	$ 26
Liabilities:
Derivative liabilities financial and hedging instruments, fair value	55	21
Forward Contracts [Member] | Other Assets [Member]
Assets:
Derivative assets financial and hedging instruments, fair value	25	26
Forward Contracts [Member] | Other Liabilities [Member]
Liabilities:
Derivative liabilities financial and hedging instruments, fair value	53	21
Cash Flow Hedging [Member] | Interest Rate Swaps [Member] | Other Assets [Member]
Assets:
Derivative assets financial and hedging instruments, fair value	2	0
Cash Flow Hedging [Member] | Interest Rate Swaps [Member] | Other Liabilities [Member]
Liabilities:
Derivative liabilities financial and hedging instruments, fair value	$ 2	$ 0

Derivative Financial Instrum131

Derivative Financial Instruments and Hedging Activities (Details 3) - Cash Flow Hedging [Member] - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Derivatives in cash flow hedging relationships [Abstract]
Amount of gain (loss) recognized in OCI on derivative (effective element)	[1]	$ (38)	$ (31)	$ 29
Amount of gain (loss) reclassified from accumulated OCI into income (effective element)	[1]	3	10	(4)
Amount of gain (loss) recognized in income on derivative (ineffective hedges and ineffective element of effective hedges)		1	(1)	3
Interest Rate Swaps [Member]
Derivatives in cash flow hedging relationships [Abstract]
Amount of gain (loss) recognized in OCI on derivative (effective element)	[1]		0	0
Interest Rate Swaps [Member] | Investment Income [Member]
Derivatives in cash flow hedging relationships [Abstract]
Amount of gain (loss) reclassified from accumulated OCI into income (effective element)	[1]		(5)	(5)
Interest Rate Swaps [Member] | Operating Expense [Member]
Derivatives in cash flow hedging relationships [Abstract]
Amount of gain (loss) recognized in income on derivative (ineffective hedges and ineffective element of effective hedges)			0	0
Treasury Lock [Member]
Derivatives in cash flow hedging relationships [Abstract]
Amount of gain (loss) recognized in OCI on derivative (effective element)	[1]	0	0	19
Treasury Lock [Member] | Interest Expense [Member]
Derivatives in cash flow hedging relationships [Abstract]
Amount of gain (loss) reclassified from accumulated OCI into income (effective element)	[1]	(1)	(1)	0
Amount of gain (loss) recognized in income on derivative (ineffective hedges and ineffective element of effective hedges)		0	0	2
Forward Contracts [Member]
Derivatives in cash flow hedging relationships [Abstract]
Amount of gain (loss) recognized in OCI on derivative (effective element)	[1]	(38)	(31)	10
Forward Contracts [Member] | Operating Expense [Member]
Derivatives in cash flow hedging relationships [Abstract]
Amount of gain (loss) reclassified from accumulated OCI into income (effective element)	[1]	4	16	1
Forward Contracts [Member] | Interest Expense [Member]
Derivatives in cash flow hedging relationships [Abstract]
Amount of gain (loss) recognized in income on derivative (ineffective hedges and ineffective element of effective hedges)		$ 1	$ (1)	$ 1
[1]	OCI means other comprehensive income.

Derivative Financial Instrum132

Derivative Financial Instruments and Hedging Activities (Details Textual) - USD ($) $ in Millions		3 Months Ended	12 Months Ended
		Mar. 31, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Feb. 27, 2015	Dec. 30, 2013	Jul. 23, 2013
Derivative Instruments, Gain (Loss) [Line Items]
Net derivative (gains) reclassified from accumulated comprehensive income into earnings within the next twelve months			$ (10)
Derivative Financial Instruments and Hedging Activities (Textual) [Abstract]
Current Fiscal Year End Date			--12-31
Derivative Asset, Fair Value, Gross Asset			$ 27	$ 26
Write Down Of The Fair Value Adjustment To The Carrying Value Of Senior Notes In Connection With Interest Rate Swap			0	0	$ 7
Debt, Current			988	167
Senior Notes [Member]
Derivative Financial Instruments and Hedging Activities (Textual) [Abstract]
Offer to repurchase 5.125% senior notes due July 2010			1,906
Seven Year Term Loan Facility [Member]
Derivative Financial Instruments and Hedging Activities (Textual) [Abstract]
5-year term loan facility balance			$ 240
Maturity period of term loan			7 years
Revolving credit facility [Member]
Derivative Financial Instruments and Hedging Activities (Textual) [Abstract]
Revolving credit facility			$ 467	0
Revolving credit facilities available			400
Revolving $200 million credit facility [Member]
Derivative Financial Instruments and Hedging Activities (Textual) [Abstract]
Revolving credit facilities available			22
Line of Credit Facility, Maximum Borrowing Capacity for Regulatory Purposes			20
Currency Swap [Member]
Derivative Financial Instruments and Hedging Activities (Textual) [Abstract]
Derivative, Notional Amount			532	352
Interest Rate Swaps [Member]
Derivative Financial Instruments and Hedging Activities (Textual) [Abstract]
Derivative, Notional Amount			300
Foreign Exchange Contract [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Other Derivatives Not Designated as Hedging Instruments at Fair Value, Net			(3)
Revolving credit facility [Member]
Derivative Financial Instruments and Hedging Activities (Textual) [Abstract]
Revolving credit facility			0
Revolving credit facilities available			$ 800			$ 400	$ 800	$ 500
4.625% Senior Notes Due 2023 [Member]
Derivative Financial Instruments and Hedging Activities (Textual) [Abstract]
Offer to repurchase 5.125% senior notes due July 2010				$ 250
Percentage of loan notes			4.625%	4.625%
Long-term debt			$ 247	$ 247
Six Point One Two Five Percent Senior Notes Due Two Thousand Forty Three [Member]
Derivative Financial Instruments and Hedging Activities (Textual) [Abstract]
Offer to repurchase 5.125% senior notes due July 2010			$ 275
Percentage of loan notes			6.125%
Long-term debt			$ 271	271
Fair Value adjustment on 5.625% senior notes due 2015 [Member]
Derivative Financial Instruments and Hedging Activities (Textual) [Abstract]
Percentage of loan notes			5.625%
Cash Flow Hedging [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	[1]		$ (38)	(31)	29
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net			1	(1)	3
Cash Flow Hedging [Member] | Interest Rate Swaps [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	[1]			0	0
Cash Flow Hedging [Member] | Treasury Lock [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	[1]		0	0	19
Cash Flow Hedging [Member] | Other Assets [Member] | Interest Rate Swaps [Member]
Derivative Financial Instruments and Hedging Activities (Textual) [Abstract]
Derivative Asset, Fair Value, Gross Asset			2	0
Cash Flow Hedging [Member] | Interest Expense [Member]
Derivative Financial Instruments and Hedging Activities (Textual) [Abstract]
foreign exchange gain loss recognised on forward exchange contracts		$ 14
Cash Flow Hedging [Member] | Interest Expense [Member] | Treasury Lock [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net			$ 0	$ 0	$ 2
[1]	OCI means other comprehensive income.

Fair Value Measurement (Details

Fair Value Measurement (Details) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Assets at fair value:
Derivative financial instruments	$ 26	$ 26
Total assets	26	26
Liabilities at fair value:
Derivative Liability	57	21
Liabilities	57	21
Quoted prices in active markets for identical assets Level 1 [Member]
Assets at fair value:
Derivative financial instruments	0	0
Total assets	0	0
Liabilities at fair value:
Derivative Liability	0	0
Liabilities	0	0
Significant other observable inputs Level 2 [Member]
Assets at fair value:
Derivative financial instruments	26	26
Total assets	26	26
Liabilities at fair value:
Derivative Liability	57	21
Liabilities	57	21
Significant other unobservable inputs Level 3 [Member]
Assets at fair value:
Derivative financial instruments	0	0
Total assets	0	0
Liabilities at fair value:
Derivative Liability	0	0
Liabilities	$ 0	$ 0

Segment Information (Details)

Segment Information (Details) - USD ($) $ in Millions		3 Months Ended								12 Months Ended
		Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Information regarding operating segments
Commissions and fees										$ 3,809	$ 3,767	$ 3,633
Gross Investment Income, Operating										12	16	15
Other income										8	19	7
Total Revenues		$ 974	$ 846	$ 922	$ 1,087	$ 958	$ 812	$ 935	$ 1,097	3,829	3,802	3,655
Depreciation and amortization										171	146	149
Operating Income (Loss)										427	647	663
Willis GB formerly Global [Member]
Information regarding operating segments
Commissions and fees										637	662	665
Gross Investment Income, Operating										4	4	1
Other income										0	3	0
Total Revenues										641	669	666
Depreciation and amortization										26	31	31
Operating Income (Loss)										143	148	180
Capital, Wholesale & Reinsurance [Member]
Information regarding operating segments
Commissions and fees										811	749	716
Gross Investment Income, Operating										3	5	5
Other income										1	12	0
Total Revenues										815	766	721
Depreciation and amortization										33	12	11
Operating Income (Loss)										158	224	221
International [Member]
Information regarding operating segments
Commissions and fees										1,063	1,038	948
Gross Investment Income, Operating										4	6	7
Other income										1	0	0
Total Revenues										1,068	1,044	955
Depreciation and amortization										38	26	22
Operating Income (Loss)										165	195	181
North America [Member]
Information regarding operating segments
Commissions and fees										1,298	1,318	1,304
Gross Investment Income, Operating										1	1	2
Other income										6	4	7
Total Revenues										1,305	1,323	1,313
Depreciation and amortization										65	68	76
Operating Income (Loss)										187	232	205
Total Operating Segments [Member]
Information regarding operating segments
Commissions and fees										3,809	3,767	3,633
Gross Investment Income, Operating										12	16	15
Other income										8	19	7
Total Revenues										3,829	3,802	3,655
Depreciation and amortization										162	137	140
Operating Income (Loss)										653	799	787
Corporate Segment [Member]
Information regarding operating segments
Commissions and fees										0	0	0
Gross Investment Income, Operating										0	0	0
Other income										0	0	0
Total Revenues										0	0	0
Depreciation and amortization	[1]									9	9	9
Operating Income (Loss)	[1]									$ (226)	$ (152)	$ (124)
[1]	See the following table for an analysis of the ‘Corporate and other’ line.

Fair Value Measurements Fair Va

Fair Value Measurements Fair Value Measurements (Details 2) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Liabilities [Abstract]
Debt, Current	$ 988	$ 167
Long-term debt	2,278	2,130
Carrying Amount [Member]
Liabilities [Abstract]
Debt, Current	988	167
Long-term debt	2,278	2,130
Fair Value [Member]
Liabilities [Abstract]
Short-term debt, Fair Value	998	169
Long-term debt, Fair Value	$ 2,394	$ 2,327

Segment Information (Details 1)

Segment Information (Details 1) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Document Fiscal Year Focus		2,015
Costs Related to Group Functions		$ (167)	$ (171)	$ (102)
Non-servicing Element of Defined Benefit Plan		110	53	42
Restructuring Charges		(126)	(36)
Corporate and other information
OPERATING (LOSS) INCOME		427	647	663
Parent Company [Member]
Segment Reporting Information [Line Items]
Costs and Expenses		(8)	(13)	(10)
All Other Segments [Member]
Corporate and other information
Expense Reduction Initiative		0	0	(46)
Other Expenses		0	(4)	(8)
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Payments for Merger Related Costs		(58)	0	0
Litigation provision		(70)	0	0
Restructuring Charges		(33)	(17)	0
Corporate and other information
OPERATING (LOSS) INCOME	[1]	$ (226)	$ (152)	$ (124)
[1]	See the following table for an analysis of the ‘Corporate and other’ line.

Fair Value Measurements Fair137

Fair Value Measurements Fair Value Measurements (Details 3) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill, fair value	$ 3,737	$ 2,937	$ 2,838

Segment Information (Details 2)

Segment Information (Details 2) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting [Abstract]
Document Fiscal Year Focus	2,015
Total consolidated operating income
Total consolidated operating income	$ 427	$ 647	$ 663
Other Nonoperating Income (Expense)	55	6	22
Loss on extinguishment of debt	0	0	60
Interest expense	(142)	(135)	(126)
Income before income taxes and interest in earnings of associates	$ 340	$ 518	$ 499

Segment Information (Details 3)

Segment Information (Details 3) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Document Fiscal Year Focus									2,015
Commissions and fees:
Retail insurance services									$ 2,533	$ 2,534	$ 2,433
Specialty insurance services									1,276	1,233	1,200
Total commissions and fees									3,809	3,767	3,633
Gross Investment Income, Operating									12	16	15
Other income									8	19	7
Total Revenues	$ 974	$ 846	$ 922	$ 1,087	$ 958	$ 812	$ 935	$ 1,097	3,829	3,802	3,655
International [Member]
Commissions and fees:
Retail insurance services									1,042	1,016	926
Specialty insurance services									21	22	22
Total commissions and fees									1,063	1,038	948
Gross Investment Income, Operating									4	6	7
Other income									1	0	0
Total Revenues									1,068	1,044	955
North America [Member]
Commissions and fees:
Retail insurance services									1,227	1,244	1,233
Specialty insurance services									71	74	71
Total commissions and fees									1,298	1,318	1,304
Gross Investment Income, Operating									1	1	2
Other income									6	4	7
Total Revenues									1,305	1,323	1,313
Willis GB formerly Global [Member]
Commissions and fees:
Retail insurance services									172	184	185
Specialty insurance services									465	478	480
Total commissions and fees									637	662	665
Gross Investment Income, Operating									4	4	1
Other income									0	3	0
Total Revenues									641	669	666
Capital, Wholesale & Reinsurance [Member]
Commissions and fees:
Retail insurance services									92	90	89
Specialty insurance services									719	659	627
Total commissions and fees									811	749	716
Gross Investment Income, Operating									3	5	5
Other income									1	12	0
Total Revenues									$ 815	$ 766	$ 721

Segment Information (Details 4)

Segment Information (Details 4) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Revenues from External Customers and Long-Lived Assets [Line Items]
Document Fiscal Year Focus	2,015
Commissions and fees
Commissions and fees	$ 3,809	$ 3,767	$ 3,633
Fixed assets
Fixed assets	563	483
UNITED KINGDOM
Commissions and fees
Commissions and fees	1,040	1,027	1,026
Fixed assets
Fixed assets	288	232
US [Member]
Commissions and fees
Commissions and fees	1,590	1,592	1,549
Fixed assets
Fixed assets	177	193
Other [Member]
Commissions and fees
Commissions and fees	1,179	1,148	$ 1,058
Fixed assets
Fixed assets	$ 98	$ 58

Segment Information (Details Te

Segment Information (Details Textual)	12 Months Ended
	Dec. 31, 2015
Segment information (Textual) [Abstract]
Commissions & fees and fixed assets from countries other than the UK and the US	10.00%

Subsidiary Undertakings (Detail

Subsidiary Undertakings (Details)	12 Months Ended
	Dec. 31, 2015
TAI Limited [Member]
Schedule of Investments [Line Items]
Country of registration	England and Wales
Class of share	Ordinary shares
Percentage ownership	100.00%
Trinity Acquisition Limited [Member]
Schedule of Investments [Line Items]
Country of registration	England and Wales
Class of share	Ordinary shares
Percentage ownership	100.00%
Willis Faber Limited [Member]
Schedule of Investments [Line Items]
Country of registration	England and Wales
Class of share	Ordinary shares
Percentage ownership	100.00%
Willis Group Limited [Member]
Schedule of Investments [Line Items]
Country of registration	England and Wales
Class of share	Ordinary shares
Percentage ownership	100.00%
Willis Investment UK Holdings Limited Member
Schedule of Investments [Line Items]
Country of registration	England and Wales
Class of share	Ordinary shares
Percentage ownership	100.00%
Willis Netherlands Holdings B.V. [Member]
Schedule of Investments [Line Items]
Country of registration	Netherlands
Class of share	Ordinary shares
Percentage ownership	100.00%
Willis Europe B.V. [Member]
Schedule of Investments [Line Items]
Country of registration	England and Wales
Class of share	Ordinary shares
Percentage ownership	100.00%
Willis France Holdings SAS [Member]
Schedule of Investments [Line Items]
Country of registration	France
Class of share	Ordinary shares
Percentage ownership	100.00%
Willis HRH, Inc. [Member]
Schedule of Investments [Line Items]
Country of registration	USA
Class of share	Common shares
Percentage ownership	100.00%
Willis Limited [Member]
Schedule of Investments [Line Items]
Country of registration	England and Wales
Class of share	Ordinary shares
Percentage ownership	100.00%
Willis North America, Inc. [Member]
Schedule of Investments [Line Items]
Country of registration	USA
Class of share	Common shares
Percentage ownership	100.00%
Willis Re, Inc. [Member]
Schedule of Investments [Line Items]
Country of registration	USA
Class of share	Common shares
Percentage ownership	100.00%

Financial Information for Pa143

Financial Information for Parent Guarantor, Other Guarantor Subsidiaries and Non-Guarantor Subsidiaries (Income Statement Disclosures) (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended			24 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2015
REVENUES
Commissions and fees									$ 3,809	$ 3,767	$ 3,633
Gross Investment Income, Operating									12	16	15
Other income									8	19	7
Total Revenues	$ 974	$ 846	$ 922	$ 1,087	$ 958	$ 812	$ 935	$ 1,097	3,829	3,802	3,655
EXPENSES
Salaries and benefits									(2,306)	(2,314)	(2,207)
Other operating expenses									(799)	(659)	(636)
Depreciation expense									(95)	(92)	(94)
Amortization of intangible assets									(76)	(54)	(55)
Restructuring Costs									(126)	(36)	0	$ (162)
Total expenses	(972)	(819)	(817)	(794)	(819)	(778)	(787)	(771)	(3,402)	(3,155)	(2,992)
OPERATING (LOSS) INCOME									427	647	663
Other Nonoperating Income (Expense)									55	6	22
Income from group undertakings									0	0	0
Expenses due to group undertakings									0	0	0
Loss on extinguishment of debt									0	0	(60)
Interest expense									(142)	(135)	(126)
(Loss) Income from continuing operations before income taxes and interest in earnings of associates									340	518	499
Income tax benefit (expense)									33	(159)	(122)
(LOSS) INCOME FROM CONTINUING OPERATIONS BEFORE INTEREST IN EARNINGS OF ASSOCIATES									373	359	377
Interest in earnings of associates, net of tax									11	14	0
EQUITY ACCOUNT FOR SUBSIDIARIES									0	0	0
Net income (loss)	(18)	116	72	214	83	(8)	48	250	384	373	377
Less: net income attributable to noncontrolling interests									(11)	(11)	(12)
NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON	$ (24)	$ 117	$ 70	$ 210	$ 76	$ (7)	$ 47	$ 246	373	362	365
Parent Company [Member]
REVENUES
Commissions and fees									0	0	0
Gross Investment Income, Operating									0	0	0
Other income									0	0	0
Total Revenues									0	0	0
EXPENSES
Salaries and benefits									(1)	(1)	(1)
Other operating expenses									(12)	(16)	(5)
Depreciation expense									0	0	0
Amortization of intangible assets									0	0	0
Restructuring Costs									0	0
Total expenses									(13)	(17)	(6)
OPERATING (LOSS) INCOME									(13)	(17)	(6)
Other Nonoperating Income (Expense)									(10)	(15)	5
Income from group undertakings									0	0	0
Expenses due to group undertakings									0	0	(10)
Loss on extinguishment of debt											0
Interest expense									(43)	(43)	(42)
(Loss) Income from continuing operations before income taxes and interest in earnings of associates									(66)	(75)	(53)
Income tax benefit (expense)									0	0	0
(LOSS) INCOME FROM CONTINUING OPERATIONS BEFORE INTEREST IN EARNINGS OF ASSOCIATES									(66)	(75)	(53)
Interest in earnings of associates, net of tax									0	0	0
EQUITY ACCOUNT FOR SUBSIDIARIES									439	437	418
Net income (loss)									373	362	365
Less: net income attributable to noncontrolling interests									0	0	0
NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON									373	362	365
Other Guarantors [Member]
REVENUES
Commissions and fees									0	0	0
Gross Investment Income, Operating									1	0	0
Other income									0	0	0
Total Revenues									1	0	0
EXPENSES
Salaries and benefits									(1)	0	0
Other operating expenses									(113)	(95)	(69)
Depreciation expense									(6)	(4)	(3)
Amortization of intangible assets									0	0	0
Restructuring Costs									(28)	(11)
Total expenses									(148)	(110)	(72)
OPERATING (LOSS) INCOME									(147)	(110)	(72)
Other Nonoperating Income (Expense)									42	(220)	(4)
Income from group undertakings									225	221	191
Expenses due to group undertakings									(31)	(33)	(34)
Loss on extinguishment of debt											0
Interest expense									(39)	(35)	(16)
(Loss) Income from continuing operations before income taxes and interest in earnings of associates									50	(177)	65
Income tax benefit (expense)									29	25	23
(LOSS) INCOME FROM CONTINUING OPERATIONS BEFORE INTEREST IN EARNINGS OF ASSOCIATES									79	(152)	88
Interest in earnings of associates, net of tax									9	10	9
EQUITY ACCOUNT FOR SUBSIDIARIES									347	570	320
Net income (loss)									435	428	417
Less: net income attributable to noncontrolling interests									0	0	0
NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON									435	428	417
The Issuer
REVENUES
Commissions and fees									11	8	8
Gross Investment Income, Operating									0	0	0
Other income									0	0	0
Total Revenues									11	8	8
EXPENSES
Salaries and benefits									(77)	(81)	(103)
Other operating expenses									(1)	(38)	(163)
Depreciation expense									(16)	(17)	(20)
Amortization of intangible assets									0	0	0
Restructuring Costs									(13)	(3)
Total expenses									(107)	(139)	(286)
OPERATING (LOSS) INCOME									(96)	(131)	(278)
Other Nonoperating Income (Expense)									0	0	0
Income from group undertakings									236	313	364
Expenses due to group undertakings									(189)	(179)	(141)
Loss on extinguishment of debt											(60)
Interest expense									(42)	(45)	(63)
(Loss) Income from continuing operations before income taxes and interest in earnings of associates									(91)	(42)	(178)
Income tax benefit (expense)									17	24	0
(LOSS) INCOME FROM CONTINUING OPERATIONS BEFORE INTEREST IN EARNINGS OF ASSOCIATES									(74)	(18)	(178)
Interest in earnings of associates, net of tax									0	0	0
EQUITY ACCOUNT FOR SUBSIDIARIES									106	76	150
Net income (loss)									32	58	(28)
Less: net income attributable to noncontrolling interests									0	0	0
NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON									32	58	(28)
Other
REVENUES
Commissions and fees									3,798	3,759	3,625
Gross Investment Income, Operating									11	16	15
Other income									8	19	7
Total Revenues									3,817	3,794	3,647
EXPENSES
Salaries and benefits									(2,227)	(2,232)	(2,103)
Other operating expenses									(673)	(510)	(399)
Depreciation expense									(73)	(71)	(71)
Amortization of intangible assets									(76)	(54)	(55)
Restructuring Costs									(85)	(22)
Total expenses									(3,134)	(2,889)	(2,628)
OPERATING (LOSS) INCOME									683	905	1,019
Other Nonoperating Income (Expense)									23	11	31
Income from group undertakings									110	102	86
Expenses due to group undertakings									(351)	(424)	(456)
Loss on extinguishment of debt											0
Interest expense									(18)	(12)	(5)
(Loss) Income from continuing operations before income taxes and interest in earnings of associates									447	582	675
Income tax benefit (expense)									(13)	(208)	(145)
(LOSS) INCOME FROM CONTINUING OPERATIONS BEFORE INTEREST IN EARNINGS OF ASSOCIATES									434	374	530
Interest in earnings of associates, net of tax									2	4	(9)
EQUITY ACCOUNT FOR SUBSIDIARIES									0	0	0
Net income (loss)									436	378	521
Less: net income attributable to noncontrolling interests									(11)	(11)	(12)
NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON									425	367	509
Consolidating adjustments
REVENUES
Commissions and fees									0	0	0
Gross Investment Income, Operating									0	0	0
Other income									0	0	0
Total Revenues									0	0	0
EXPENSES
Salaries and benefits									0	0	0
Other operating expenses									0	0	0
Depreciation expense									0	0	0
Amortization of intangible assets									0	0	0
Restructuring Costs									0	0
Total expenses									0	0	0
OPERATING (LOSS) INCOME									0	0	0
Other Nonoperating Income (Expense)									0	230	(10)
Income from group undertakings									(571)	(636)	(641)
Expenses due to group undertakings									571	636	641
Loss on extinguishment of debt											0
Interest expense									0	0	0
(Loss) Income from continuing operations before income taxes and interest in earnings of associates									0	230	(10)
Income tax benefit (expense)									0	0	0
(LOSS) INCOME FROM CONTINUING OPERATIONS BEFORE INTEREST IN EARNINGS OF ASSOCIATES									0	230	(10)
Interest in earnings of associates, net of tax									0	0	0
EQUITY ACCOUNT FOR SUBSIDIARIES									(892)	(1,083)	(888)
Net income (loss)									(892)	(853)	(898)
Less: net income attributable to noncontrolling interests									0	0	0
NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON									$ (892)	$ (853)	$ (898)

Financial Information for Pa144

Financial Information for Parent Guarantor, Other Guarantor Subsidiaries and Non-Guarantor Subsidiaries (Comprehensive Income Disclosures) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Condensed Financial Statements, Captions [Line Items]
Comprehensive (loss) income	$ 403	$ (6)	$ 534
Less: Comprehensive income attributable to noncontrolling interests	(1)	(5)	(12)
Comprehensive income attributable to Willis Group Holdings	402	(11)	522
Parent Company [Member]
Condensed Financial Statements, Captions [Line Items]
Comprehensive (loss) income	402	(11)	522
Less: Comprehensive income attributable to noncontrolling interests	0	0	0
Comprehensive income attributable to Willis Group Holdings	402	(11)	522
Other Guarantors [Member]
Condensed Financial Statements, Captions [Line Items]
Comprehensive (loss) income	462	69	565
Less: Comprehensive income attributable to noncontrolling interests	0	0	0
Comprehensive income attributable to Willis Group Holdings	462	69	565
The Issuer
Condensed Financial Statements, Captions [Line Items]
Comprehensive (loss) income	49	(110)	74
Less: Comprehensive income attributable to noncontrolling interests	0	0	0
Comprehensive income attributable to Willis Group Holdings	49	(110)	74
Other
Condensed Financial Statements, Captions [Line Items]
Comprehensive (loss) income	455	49	636
Less: Comprehensive income attributable to noncontrolling interests	(1)	(5)	(12)
Comprehensive income attributable to Willis Group Holdings	454	44	624
Consolidating adjustments
Condensed Financial Statements, Captions [Line Items]
Comprehensive (loss) income	(965)	(3)	(1,263)
Less: Comprehensive income attributable to noncontrolling interests	0	0	0
Comprehensive income attributable to Willis Group Holdings	$ (965)	$ (3)	$ (1,263)

Financial Information for Pa145

Financial Information for Parent Guarantor, Other Guarantor Subsidiaries and Non-Guarantor Subsidiaries (Balance Sheet Disclosures) (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Condensed Financial Statements, Captions [Line Items]
Redeemable Noncontrolling Interest, Equity, Carrying Amount	$ 53	$ 59
CURRENT ASSETS
Cash and cash equivalents	532	635	$ 796	$ 500
Accounts receivable, net	1,258	1,044
Fiduciary assets	10,458	8,948
Other current assets	255	212
Amounts owed by group undertakings	0	0
Total current assets	12,503	10,839
NON-CURRENT ASSETS
Investments in subsidiaries	0	0
Fixed assets, net	563	483
Goodwill	3,737	2,937	2,838
Other intangible assets, net	1,115	450
Investments in associates	13	169
Deferred tax assets	76	19
Pension benefits asset	623	314
Other non-current assets	209	210
Noncurrent amounts owed by group undertakings	0	0
Total non-current assets	6,336	4,582
TOTAL ASSETS	18,839	15,421
CURRENT LIABILITIES
Fiduciary liabilities	10,458	8,948
Deferred revenue and accrued expenses	752	619
Income taxes payable	45	33
Short-term debt and current portion of long-term debt	988	167
Other current liabilities	558	444
Amounts due to group undertakings	0	0
Total current liabilities	12,801	10,211
NON-CURRENT LIABILITIES
Net liability investments in subsidiaries	0	0
Long-term debt	2,278	2,130
Liability for pension benefits	279	284
Deferred tax liabilities	240	147
Provisions for liabilities	295	194	206
Other non-current liabilities	533	389
Noncurrent amounts due to group undertakings	0	0
Total non-current liabilities	3,625	3,144
Total liabilities	16,426	13,355
EQUITY
Total Willis Group Holdings shareholders' equity	2,229	1,985
Noncontrolling interests	131	22
Total equity	2,360	2,007
TOTAL LIABILITIES AND EQUITY	18,839	15,421
Parent Company [Member]
Condensed Financial Statements, Captions [Line Items]
Redeemable Noncontrolling Interest, Equity, Carrying Amount	0	0
CURRENT ASSETS
Cash and cash equivalents	3	9	3	1
Accounts receivable, net	0	0
Fiduciary assets	0	0
Other current assets	1	0
Amounts owed by group undertakings	3,423	3,675
Total current assets	3,427	3,684
NON-CURRENT ASSETS
Investments in subsidiaries	0	0
Fixed assets, net	0	0
Goodwill	0	0
Other intangible assets, net	0	0
Investments in associates	0	0
Deferred tax assets	0	0
Pension benefits asset	0	0
Other non-current assets	0	0
Noncurrent amounts owed by group undertakings	0	0
Total non-current assets	0	0
TOTAL ASSETS	3,427	3,684
CURRENT LIABILITIES
Fiduciary liabilities	0	0
Deferred revenue and accrued expenses	1	1
Income taxes payable	0	0
Short-term debt and current portion of long-term debt	300	0
Other current liabilities	15	67
Amounts due to group undertakings	0	0
Total current liabilities	316	68
NON-CURRENT LIABILITIES
Net liability investments in subsidiaries	387	838
Long-term debt	495	793
Liability for pension benefits	0	0
Deferred tax liabilities	0	0
Provisions for liabilities	0	0
Other non-current liabilities	0	0
Noncurrent amounts due to group undertakings	0	0
Total non-current liabilities	882	1,631
Total liabilities	1,198	1,699
EQUITY
Total Willis Group Holdings shareholders' equity	2,229	1,985
Noncontrolling interests	0	0
Total equity	2,229	1,985
TOTAL LIABILITIES AND EQUITY	3,427	3,684
Other Guarantors [Member]
Condensed Financial Statements, Captions [Line Items]
Redeemable Noncontrolling Interest, Equity, Carrying Amount	0	0
CURRENT ASSETS
Cash and cash equivalents	2	2	3	0
Accounts receivable, net	0	0
Fiduciary assets	0	0
Other current assets	49	27
Amounts owed by group undertakings	1,684	923
Total current assets	1,735	952
NON-CURRENT ASSETS
Investments in subsidiaries	3,208	2,537
Fixed assets, net	23	20
Goodwill	0	0
Other intangible assets, net	0	0
Investments in associates	0	147
Deferred tax assets	0	0
Pension benefits asset	0	0
Other non-current assets	8	1
Noncurrent amounts owed by group undertakings	518	518
Total non-current assets	3,757	3,223
TOTAL ASSETS	5,492	4,175
CURRENT LIABILITIES
Fiduciary liabilities	0	0
Deferred revenue and accrued expenses	13	4
Income taxes payable	0	0
Short-term debt and current portion of long-term debt	609	17
Other current liabilities	38	11
Amounts due to group undertakings	4,141	4,374
Total current liabilities	4,801	4,406
NON-CURRENT LIABILITIES
Net liability investments in subsidiaries	0	0
Long-term debt	1,203	758
Liability for pension benefits	0	0
Deferred tax liabilities	1	0
Provisions for liabilities	0	0
Other non-current liabilities	21	0
Noncurrent amounts due to group undertakings	0	0
Total non-current liabilities	1,225	758
Total liabilities	6,026	5,164
EQUITY
Total Willis Group Holdings shareholders' equity	(534)	(989)
Noncontrolling interests	0	0
Total equity	(534)	(989)
TOTAL LIABILITIES AND EQUITY	5,492	4,175
The Issuer
Condensed Financial Statements, Captions [Line Items]
Redeemable Noncontrolling Interest, Equity, Carrying Amount	0	0
CURRENT ASSETS
Cash and cash equivalents	0	0	0	0
Accounts receivable, net	7	3
Fiduciary assets	0	0
Other current assets	18	8
Amounts owed by group undertakings	822	1,057
Total current assets	847	1,068
NON-CURRENT ASSETS
Investments in subsidiaries	832	715
Fixed assets, net	35	42
Goodwill	0	0
Other intangible assets, net	0	0
Investments in associates	0	0
Deferred tax assets	0	0
Pension benefits asset	0	0
Other non-current assets	2	3
Noncurrent amounts owed by group undertakings	785	740
Total non-current assets	1,654	1,500
TOTAL ASSETS	2,501	2,568
CURRENT LIABILITIES
Fiduciary liabilities	0	0
Deferred revenue and accrued expenses	55	30
Income taxes payable	0	7
Short-term debt and current portion of long-term debt	0	149
Other current liabilities	23	46
Amounts due to group undertakings	1,545	1,499
Total current liabilities	1,623	1,731
NON-CURRENT LIABILITIES
Net liability investments in subsidiaries	0	0
Long-term debt	580	579
Liability for pension benefits	0	0
Deferred tax liabilities	0	0
Provisions for liabilities	0	0
Other non-current liabilities	15	17
Noncurrent amounts due to group undertakings	518	518
Total non-current liabilities	1,113	1,114
Total liabilities	2,736	2,845
EQUITY
Total Willis Group Holdings shareholders' equity	(235)	(277)
Noncontrolling interests	0	0
Total equity	(235)	(277)
TOTAL LIABILITIES AND EQUITY	2,501	2,568
Other
Condensed Financial Statements, Captions [Line Items]
Redeemable Noncontrolling Interest, Equity, Carrying Amount	53	59
CURRENT ASSETS
Cash and cash equivalents	527	624	790	499
Accounts receivable, net	1,251	1,041
Fiduciary assets	10,458	8,948
Other current assets	194	206
Amounts owed by group undertakings	1,259	1,114
Total current assets	13,689	11,933
NON-CURRENT ASSETS
Investments in subsidiaries	0	0
Fixed assets, net	505	421
Goodwill	3,737	2,937
Other intangible assets, net	1,115	450
Investments in associates	13	22
Deferred tax assets	76	19
Pension benefits asset	623	314
Other non-current assets	199	206
Noncurrent amounts owed by group undertakings	0	0
Total non-current assets	6,268	4,369
TOTAL ASSETS	19,957	16,302
CURRENT LIABILITIES
Fiduciary liabilities	10,458	8,948
Deferred revenue and accrued expenses	683	584
Income taxes payable	52	55
Short-term debt and current portion of long-term debt	79	1
Other current liabilities	482	320
Amounts due to group undertakings	1,502	896
Total current liabilities	13,256	10,804
NON-CURRENT LIABILITIES
Net liability investments in subsidiaries	0	0
Long-term debt	0	0
Liability for pension benefits	279	284
Deferred tax liabilities	239	147
Provisions for liabilities	295	194
Other non-current liabilities	497	372
Noncurrent amounts due to group undertakings	785	740
Total non-current liabilities	2,095	1,737
Total liabilities	15,351	12,541
EQUITY
Total Willis Group Holdings shareholders' equity	4,422	3,680
Noncontrolling interests	131	22
Total equity	4,553	3,702
TOTAL LIABILITIES AND EQUITY	19,957	16,302
Consolidating adjustments
Condensed Financial Statements, Captions [Line Items]
Redeemable Noncontrolling Interest, Equity, Carrying Amount	0	0
CURRENT ASSETS
Cash and cash equivalents	0	0	$ 0	$ 0
Accounts receivable, net	0	0
Fiduciary assets	0	0
Other current assets	(7)	(29)
Amounts owed by group undertakings	(7,188)	(6,769)
Total current assets	(7,195)	(6,798)
NON-CURRENT ASSETS
Investments in subsidiaries	(4,040)	(3,252)
Fixed assets, net	0	0
Goodwill	0	0
Other intangible assets, net	0	0
Investments in associates	0	0
Deferred tax assets	0	0
Pension benefits asset	0	0
Other non-current assets	0	0
Noncurrent amounts owed by group undertakings	(1,303)	(1,258)
Total non-current assets	(5,343)	(4,510)
TOTAL ASSETS	(12,538)	(11,308)
CURRENT LIABILITIES
Fiduciary liabilities	0	0
Deferred revenue and accrued expenses	0	0
Income taxes payable	(7)	(29)
Short-term debt and current portion of long-term debt	0	0
Other current liabilities	0	0
Amounts due to group undertakings	(7,188)	(6,769)
Total current liabilities	(7,195)	(6,798)
NON-CURRENT LIABILITIES
Net liability investments in subsidiaries	(387)	(838)
Long-term debt	0	0
Liability for pension benefits	0	0
Deferred tax liabilities	0	0
Provisions for liabilities	0	0
Other non-current liabilities	0	0
Noncurrent amounts due to group undertakings	(1,303)	(1,258)
Total non-current liabilities	(1,690)	(2,096)
Total liabilities	(8,885)	(8,894)
EQUITY
Total Willis Group Holdings shareholders' equity	(3,653)	(2,414)
Noncontrolling interests	0	0
Total equity	(3,653)	(2,414)
TOTAL LIABILITIES AND EQUITY	$ (12,538)	$ (11,308)

Financial Information for Pa146

Financial Information for Parent Guarantor, Other Guarantor Subsidiaries and Non-Guarantor Subsidiaries (Cash Flow Disclosures) (Details) - USD ($)	1 Months Ended	12 Months Ended
	Mar. 31, 2011	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Consolidated Statements of Cash Flows [Abstract]
NET CASH (USED BY) PROVIDED BY OPERATING ACTIVITIES		$ 243,000,000	$ 477,000,000	$ 561,000,000
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets		13,000,000	6,000,000	12,000,000
Additions to fixed assets		(146,000,000)	(113,000,000)	(112,000,000)
Additions to intangible assets		(12,000,000)	(4,000,000)	(7,000,000)
Acquisitions of operations, net of cash acquired		(845,000,000)	(241,000,000)	(30,000,000)
Payments for (Proceeds from) Investments		3,000,000	(10,000,000)	(3,000,000)
Proceeds from Divestiture of Businesses, Net of Cash Divested		44,000,000	86,000,000	20,000,000
Cash received on intercompany investing activities		0	0	0
Cash paid on intercompany investing activities		0	0	0
Additional investment in subsidiaries		0	0
Net cash (used in) provided by continuing investing activities		(943,000,000)	(276,000,000)	(120,000,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from Unsecured Lines of Credit		469,000,000	0	0
Senior notes issued	$ 800,000,000	0	0	522,000,000
Debt issuance costs		(5,000,000)	(3,000,000)	(8,000,000)
Repayments of debt		(166,000,000)	(15,000,000)	(536,000,000)
Payments of Debt Extinguishment Costs		0	0	(65,000,000)
Proceeds from issue of other debt		592,000,000	0	0
Repurchase of shares		(82,000,000)	(213,000,000)	0
Proceeds from issue of shares		124,000,000	134,000,000	155,000,000
Excess tax benefits from share-based payment arrangements		7,000,000	5,000,000	2,000,000
Dividends paid		(277,000,000)	(210,000,000)	(193,000,000)
Acquisition of noncontrolling interests		(5,000,000)	(4,000,000)	(4,000,000)
Dividends paid to noncontrolling interests		(16,000,000)	(17,000,000)	(10,000,000)
Cash received on intercompany financing activities		0	0	0
Cash paid on intercompany financing activities		0	0	0
Net cash provided by (used in) financing activities		641,000,000	(323,000,000)	(137,000,000)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(59,000,000)	(122,000,000)	304,000,000
Effect of exchange rate changes on cash and cash equivalents		(44,000,000)	(39,000,000)	(8,000,000)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR		635,000,000	796,000,000	500,000,000
CASH AND CASH EQUIVALENTS, END OF YEAR		532,000,000	635,000,000	796,000,000
Parent Company [Member]
Consolidated Statements of Cash Flows [Abstract]
NET CASH (USED BY) PROVIDED BY OPERATING ACTIVITIES		(10,000,000)	(35,000,000)	4,000,000
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets		0	0	0
Additions to fixed assets		0	0	0
Additions to intangible assets		0	0	0
Acquisitions of operations, net of cash acquired		0	0	0
Payments for (Proceeds from) Investments		0	0	0
Proceeds from Divestiture of Businesses, Net of Cash Divested		0	0	0
Cash received on intercompany investing activities		321,000,000	361,000,000	383,000,000
Cash paid on intercompany investing activities		(82,000,000)	0	(347,000,000)
Additional investment in subsidiaries		0	(31,000,000)
Net cash (used in) provided by continuing investing activities		239,000,000	330,000,000	36,000,000
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from Unsecured Lines of Credit		0
Senior notes issued				0
Debt issuance costs		0	0	0
Repayments of debt		0	0	0
Payments of Debt Extinguishment Costs				0
Proceeds from issue of other debt		0
Repurchase of shares		(82,000,000)	(213,000,000)
Proceeds from issue of shares		124,000,000	134,000,000	155,000,000
Excess tax benefits from share-based payment arrangements		0	0	0
Dividends paid		(277,000,000)	(210,000,000)	(193,000,000)
Acquisition of noncontrolling interests		0	0	0
Dividends paid to noncontrolling interests		0	0	0
Cash received on intercompany financing activities		0	0	0
Cash paid on intercompany financing activities		0	0	0
Net cash provided by (used in) financing activities		(235,000,000)	(289,000,000)	(38,000,000)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(6,000,000)	6,000,000	2,000,000
Effect of exchange rate changes on cash and cash equivalents		0	0	0
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR		9,000,000	3,000,000	1,000,000
CASH AND CASH EQUIVALENTS, END OF YEAR		3,000,000	9,000,000	3,000,000
Other Guarantors [Member]
Consolidated Statements of Cash Flows [Abstract]
NET CASH (USED BY) PROVIDED BY OPERATING ACTIVITIES		583,000,000	387,000,000	125,000,000
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets		0	0	0
Additions to fixed assets		(10,000,000)	(9,000,000)	(7,000,000)
Additions to intangible assets		0	0	0
Acquisitions of operations, net of cash acquired		0	0	(237,000,000)
Payments for (Proceeds from) Investments		0	0	0
Proceeds from Divestiture of Businesses, Net of Cash Divested		0	0	0
Cash received on intercompany investing activities		49,000,000	0	211,000,000
Cash paid on intercompany investing activities		(746,000,000)	(53,000,000)	(442,000,000)
Additional investment in subsidiaries		(598,000,000)	0
Net cash (used in) provided by continuing investing activities		(1,305,000,000)	(62,000,000)	(475,000,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from Unsecured Lines of Credit		469,000,000
Senior notes issued				522,000,000
Debt issuance costs		(5,000,000)	0	(8,000,000)
Repayments of debt		(16,000,000)	(15,000,000)	(15,000,000)
Payments of Debt Extinguishment Costs				0
Proceeds from issue of other debt		592,000,000
Repurchase of shares		0	0
Proceeds from issue of shares		0	0	0
Excess tax benefits from share-based payment arrangements		0	0	0
Dividends paid		0	0	0
Acquisition of noncontrolling interests		0	(4,000,000)	0
Dividends paid to noncontrolling interests		0	0	0
Cash received on intercompany financing activities		154,000,000	46,000,000	321,000,000
Cash paid on intercompany financing activities		(472,000,000)	(353,000,000)	(467,000,000)
Net cash provided by (used in) financing activities		722,000,000	(326,000,000)	353,000,000
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		0	(1,000,000)	3,000,000
Effect of exchange rate changes on cash and cash equivalents		0	0	0
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR		2,000,000	3,000,000	0
CASH AND CASH EQUIVALENTS, END OF YEAR		2,000,000	2,000,000	3,000,000
The Issuer
Consolidated Statements of Cash Flows [Abstract]
NET CASH (USED BY) PROVIDED BY OPERATING ACTIVITIES		43,000,000	265,000,000	7,000,000
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets		0	1,000,000	3,000,000
Additions to fixed assets		(8,000,000)	(10,000,000)	(11,000,000)
Additions to intangible assets		0	0	0
Acquisitions of operations, net of cash acquired		0	0	(230,000,000)
Payments for (Proceeds from) Investments		0	0	0
Proceeds from Divestiture of Businesses, Net of Cash Divested		0	0	230,000,000
Cash received on intercompany investing activities		87,000,000	120,000,000	36,000,000
Cash paid on intercompany investing activities		0	(131,000,000)	(120,000,000)
Additional investment in subsidiaries		0	0
Net cash (used in) provided by continuing investing activities		79,000,000	(20,000,000)	(92,000,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from Unsecured Lines of Credit		0
Senior notes issued				0
Debt issuance costs		0	0	0
Repayments of debt		(149,000,000)	0	(521,000,000)
Payments of Debt Extinguishment Costs				(65,000,000)
Proceeds from issue of other debt		0
Repurchase of shares		0	0
Proceeds from issue of shares		0	0	0
Excess tax benefits from share-based payment arrangements		0	0	0
Dividends paid		0	0	(230,000,000)
Acquisition of noncontrolling interests		0	0	0
Dividends paid to noncontrolling interests		0	0	0
Cash received on intercompany financing activities		27,000,000	4,000,000	901,000,000
Cash paid on intercompany financing activities		0	(249,000,000)	0
Net cash provided by (used in) financing activities		(122,000,000)	(245,000,000)	85,000,000
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		0	0	0
Effect of exchange rate changes on cash and cash equivalents		0	0	0
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR		0	0	0
CASH AND CASH EQUIVALENTS, END OF YEAR		0	0	0
Other
Consolidated Statements of Cash Flows [Abstract]
NET CASH (USED BY) PROVIDED BY OPERATING ACTIVITIES		(223,000,000)	212,000,000	662,000,000
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets		13,000,000	6,000,000	9,000,000
Additions to fixed assets		(128,000,000)	(95,000,000)	(94,000,000)
Additions to intangible assets		(12,000,000)	(4,000,000)	(7,000,000)
Acquisitions of operations, net of cash acquired		(845,000,000)	(241,000,000)	(30,000,000)
Payments for (Proceeds from) Investments		3,000,000	(10,000,000)	(3,000,000)
Proceeds from Divestiture of Businesses, Net of Cash Divested		44,000,000	86,000,000	257,000,000
Cash received on intercompany investing activities		151,000,000	435,000,000	60,000,000
Cash paid on intercompany investing activities		(181,000,000)	(46,000,000)	(780,000,000)
Additional investment in subsidiaries		0	0
Net cash (used in) provided by continuing investing activities		(955,000,000)	131,000,000	(588,000,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from Unsecured Lines of Credit		0
Senior notes issued				0
Debt issuance costs		0	(3,000,000)	0
Repayments of debt		(1,000,000)	0	0
Payments of Debt Extinguishment Costs				0
Proceeds from issue of other debt		0
Repurchase of shares		0	0
Proceeds from issue of shares		598,000,000	31,000,000	0
Excess tax benefits from share-based payment arrangements		7,000,000	5,000,000	2,000,000
Dividends paid		(150,000,000)	(352,000,000)	(7,000,000)
Acquisition of noncontrolling interests		(5,000,000)	0	(4,000,000)
Dividends paid to noncontrolling interests		(16,000,000)	(17,000,000)	(10,000,000)
Cash received on intercompany financing activities		828,000,000	180,000,000	467,000,000
Cash paid on intercompany financing activities		(136,000,000)	(314,000,000)	(223,000,000)
Net cash provided by (used in) financing activities		1,125,000,000	(470,000,000)	225,000,000
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(53,000,000)	(127,000,000)	299,000,000
Effect of exchange rate changes on cash and cash equivalents		(44,000,000)	(39,000,000)	(8,000,000)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR		624,000,000	790,000,000	499,000,000
CASH AND CASH EQUIVALENTS, END OF YEAR		527,000,000	624,000,000	790,000,000
Consolidating adjustments
Consolidated Statements of Cash Flows [Abstract]
NET CASH (USED BY) PROVIDED BY OPERATING ACTIVITIES		(150,000,000)	(352,000,000)	(237,000,000)
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets		0	(1,000,000)	0
Additions to fixed assets		0	1,000,000	0
Additions to intangible assets		0	0	0
Acquisitions of operations, net of cash acquired		0	0	467,000,000
Payments for (Proceeds from) Investments		0	0	0
Proceeds from Divestiture of Businesses, Net of Cash Divested		0	0	(467,000,000)
Cash received on intercompany investing activities		(608,000,000)	(916,000,000)	(690,000,000)
Cash paid on intercompany investing activities		1,009,000,000	230,000,000	1,689,000,000
Additional investment in subsidiaries		598,000,000	31,000,000
Net cash (used in) provided by continuing investing activities		999,000,000	(655,000,000)	999,000,000
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from Unsecured Lines of Credit		0
Senior notes issued				0
Debt issuance costs		0	0	0
Repayments of debt		0	0	0
Payments of Debt Extinguishment Costs				0
Proceeds from issue of other debt		0
Repurchase of shares		0	0
Proceeds from issue of shares		(598,000,000)	(31,000,000)	0
Excess tax benefits from share-based payment arrangements		0	0	0
Dividends paid		150,000,000	352,000,000	237,000,000
Acquisition of noncontrolling interests		0	0	0
Dividends paid to noncontrolling interests		0	0	0
Cash received on intercompany financing activities		(1,009,000,000)	(230,000,000)	(1,689,000,000)
Cash paid on intercompany financing activities		608,000,000	916,000,000	690,000,000
Net cash provided by (used in) financing activities		(849,000,000)	1,007,000,000	(762,000,000)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		0	0	0
Effect of exchange rate changes on cash and cash equivalents		0	0	0
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR		0	0	0
CASH AND CASH EQUIVALENTS, END OF YEAR		$ 0	$ 0	$ 0

Financial Information for Pa147

Financial Information for Parent Guarantor, Other Guarantor Subsidiaries and Non-Guarantor Subsidiaries - Textuals (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Sep. 29, 2009	Mar. 28, 2007	Jul. 01, 2005
Condensed Financial Statements, Captions [Line Items]
Percentage of ownership in wholly on subsidiary by parent	100.00%
Willis North America, Inc. [Member]
Condensed Financial Statements, Captions [Line Items]
Senior notes, outstanding balance		$ 187	$ 394	$ 148

Financial Information for Pa148

Financial Information for Parent Issuer, Guarantor Subsidiaries and Non-Guarantor Subsidiaries (Income Statement Disclosures) (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended			24 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2015
REVENUES
Commissions and fees									$ 3,809	$ 3,767	$ 3,633
Gross Investment Income, Operating									12	16	15
Other income									8	19	7
Total Revenues	$ 974	$ 846	$ 922	$ 1,087	$ 958	$ 812	$ 935	$ 1,097	3,829	3,802	3,655
EXPENSES
Salaries and benefits									(2,306)	(2,314)	(2,207)
Other operating expenses									(799)	(659)	(636)
Depreciation expense									(95)	(92)	(94)
Amortization of intangible assets									(76)	(54)	(55)
Restructuring Costs									(126)	(36)	0	$ (162)
Total expenses	(972)	(819)	(817)	(794)	(819)	(778)	(787)	(771)	(3,402)	(3,155)	(2,992)
OPERATING (LOSS) INCOME									427	647	663
Income from group undertakings									0	0	0
Expenses due to group undertakings									0	0	0
Other Nonoperating Income (Expense)									55	6	22
Loss on extinguishment of debt									0	0	(60)
Interest expense									(142)	(135)	(126)
(Loss) Income from continuing operations before income taxes and interest in earnings of associates									340	518	499
Income tax benefit (expense)									33	(159)	(122)
(LOSS) INCOME FROM CONTINUING OPERATIONS BEFORE INTEREST IN EARNINGS OF ASSOCIATES									373	359	377
Interest in earnings of associates, net of tax									11	14	0
EQUITY ACCOUNT FOR SUBSIDIARIES									0	0	0
Net income (loss)	(18)	116	72	214	83	(8)	48	250	384	373	377
Less: net income attributable to noncontrolling interests									(11)	(11)	(12)
NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON	$ (24)	$ 117	$ 70	$ 210	$ 76	$ (7)	$ 47	$ 246	373	362	365
Willis Group Holdings — the Parent Issuer
REVENUES
Commissions and fees									0	0	0
Gross Investment Income, Operating									0	0	0
Other income									0	0	0
Total Revenues									0	0	0
EXPENSES
Salaries and benefits									(1)	(1)	(1)
Other operating expenses									(12)	(16)	(5)
Depreciation expense									0	0	0
Amortization of intangible assets									0	0	0
Restructuring Costs									0	0
Total expenses									(13)	(17)	(6)
OPERATING (LOSS) INCOME									(13)	(17)	(6)
Income from group undertakings									0	0	0
Expenses due to group undertakings									0	0	(10)
Other Nonoperating Income (Expense)									(10)	(15)	5
Loss on extinguishment of debt											0
Interest expense									(43)	(43)	(42)
(Loss) Income from continuing operations before income taxes and interest in earnings of associates									(66)	(75)	(53)
Income tax benefit (expense)									0	0	0
(LOSS) INCOME FROM CONTINUING OPERATIONS BEFORE INTEREST IN EARNINGS OF ASSOCIATES									(66)	(75)	(53)
Interest in earnings of associates, net of tax									0	0	0
EQUITY ACCOUNT FOR SUBSIDIARIES									439	437	418
Net income (loss)									373	362	365
Less: net income attributable to noncontrolling interests									0	0	0
NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON									373	362	365
The Guarantors
REVENUES
Commissions and fees									11	8	8
Gross Investment Income, Operating									1	0	0
Other income									0	0	0
Total Revenues									12	8	8
EXPENSES
Salaries and benefits									(78)	(81)	(103)
Other operating expenses									(114)	(133)	(232)
Depreciation expense									(22)	(21)	(23)
Amortization of intangible assets									0	0	0
Restructuring Costs									(41)	(14)
Total expenses									(255)	(249)	(358)
OPERATING (LOSS) INCOME									(243)	(241)	(350)
Income from group undertakings									350	424	466
Expenses due to group undertakings									(109)	(102)	(86)
Other Nonoperating Income (Expense)									42	(220)	(4)
Loss on extinguishment of debt											(60)
Interest expense									(81)	(80)	(79)
(Loss) Income from continuing operations before income taxes and interest in earnings of associates									(41)	(219)	(113)
Income tax benefit (expense)									46	49	23
(LOSS) INCOME FROM CONTINUING OPERATIONS BEFORE INTEREST IN EARNINGS OF ASSOCIATES									5	(170)	(90)
Interest in earnings of associates, net of tax									9	10	9
EQUITY ACCOUNT FOR SUBSIDIARIES									421	588	498
Net income (loss)									435	428	417
Less: net income attributable to noncontrolling interests									0	0	0
NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON									435	428	417
Other
REVENUES
Commissions and fees									3,798	3,759	3,625
Gross Investment Income, Operating									11	16	15
Other income									8	19	7
Total Revenues									3,817	3,794	3,647
EXPENSES
Salaries and benefits									(2,227)	(2,232)	(2,103)
Other operating expenses									(673)	(510)	(399)
Depreciation expense									(73)	(71)	(71)
Amortization of intangible assets									(76)	(54)	(55)
Restructuring Costs									(85)	(22)
Total expenses									(3,134)	(2,889)	(2,628)
OPERATING (LOSS) INCOME									683	905	1,019
Income from group undertakings									110	102	86
Expenses due to group undertakings									(351)	(424)	(456)
Other Nonoperating Income (Expense)									23	11	31
Loss on extinguishment of debt											0
Interest expense									(18)	(12)	(5)
(Loss) Income from continuing operations before income taxes and interest in earnings of associates									447	582	675
Income tax benefit (expense)									(13)	(208)	(145)
(LOSS) INCOME FROM CONTINUING OPERATIONS BEFORE INTEREST IN EARNINGS OF ASSOCIATES									434	374	530
Interest in earnings of associates, net of tax									2	4	(9)
EQUITY ACCOUNT FOR SUBSIDIARIES									0	0	0
Net income (loss)									436	378	521
Less: net income attributable to noncontrolling interests									(11)	(11)	(12)
NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON									425	367	509
Consolidating adjustments
REVENUES
Commissions and fees									0	0	0
Gross Investment Income, Operating									0	0	0
Other income									0	0	0
Total Revenues									0	0	0
EXPENSES
Salaries and benefits									0	0	0
Other operating expenses									0	0	0
Depreciation expense									0	0	0
Amortization of intangible assets									0	0	0
Restructuring Costs									0	0
Total expenses									0	0	0
OPERATING (LOSS) INCOME									0	0	0
Income from group undertakings									(460)	(526)	(552)
Expenses due to group undertakings									460	526	552
Other Nonoperating Income (Expense)									0	230	(10)
Loss on extinguishment of debt											0
Interest expense									0	0	0
(Loss) Income from continuing operations before income taxes and interest in earnings of associates									0	230	(10)
Income tax benefit (expense)									0	0	0
(LOSS) INCOME FROM CONTINUING OPERATIONS BEFORE INTEREST IN EARNINGS OF ASSOCIATES									0	230	(10)
Interest in earnings of associates, net of tax									0	0	0
EQUITY ACCOUNT FOR SUBSIDIARIES									(860)	(1,025)	(916)
Net income (loss)									(860)	(795)	(926)
Less: net income attributable to noncontrolling interests									0	0	0
NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON									$ (860)	$ (795)	$ (926)

Financial Information for Pa149

Financial Information for Parent Issuer, Guarantor Subsidiaries and Non-Guarantor Subsidiaries (Comprehensive Income Disclosures) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Condensed Financial Statements, Captions [Line Items]
Comprehensive (loss) income	$ 403	$ (6)	$ 534
Less: Comprehensive income attributable to noncontrolling interests	(1)	(5)	(12)
Comprehensive income attributable to Willis Group Holdings	402	(11)	522
Willis Group Holdings — the Parent Issuer
Condensed Financial Statements, Captions [Line Items]
Comprehensive (loss) income	402	(11)	522
Less: Comprehensive income attributable to noncontrolling interests	0	0	0
Comprehensive income attributable to Willis Group Holdings	402	(11)	522
The Guarantors
Condensed Financial Statements, Captions [Line Items]
Comprehensive (loss) income	462	69	565
Less: Comprehensive income attributable to noncontrolling interests	0	0	0
Comprehensive income attributable to Willis Group Holdings	462	69	565
Other
Condensed Financial Statements, Captions [Line Items]
Comprehensive (loss) income	455	49	636
Less: Comprehensive income attributable to noncontrolling interests	(1)	(5)	(12)
Comprehensive income attributable to Willis Group Holdings	454	44	624
Consolidating adjustments
Condensed Financial Statements, Captions [Line Items]
Comprehensive (loss) income	(916)	(113)	(1,189)
Less: Comprehensive income attributable to noncontrolling interests	0	0	0
Comprehensive income attributable to Willis Group Holdings	$ (916)	$ (113)	$ (1,189)

Financial Information for Pa150

Financial Information for Parent Issuer, Guarantor Subsidiaries and Non-Guarantor Subsidiaries (Balance Sheet Disclosures) (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Condensed Financial Statements, Captions [Line Items]
Redeemable Noncontrolling Interest, Equity, Carrying Amount	$ 53	$ 59
CURRENT ASSETS
Cash and cash equivalents	532	635	$ 796	$ 500
Accounts receivable, net	1,258	1,044
Fiduciary assets	10,458	8,948
Other current assets	255	212
Amounts owed by group undertakings	0	0
Total current assets	12,503	10,839
NON-CURRENT ASSETS
Investments in subsidiaries	0	0
Fixed assets, net	563	483
Goodwill	3,737	2,937	2,838
Other intangible assets, net	1,115	450
Investments in associates	13	169
Deferred tax assets	76	19
Pension benefits asset	623	314
Other non-current assets	209	210
Noncurrent amounts owed by group undertakings	0	0
Total non-current assets	6,336	4,582
TOTAL ASSETS	18,839	15,421
CURRENT LIABILITIES
Fiduciary liabilities	10,458	8,948
Deferred revenue and accrued expenses	752	619
Income taxes payable	45	33
Short-term debt and current portion of long-term debt	988	167
Other current liabilities	558	444
Amounts due to group undertakings	0	0
Total current liabilities	12,801	10,211
NON-CURRENT LIABILITIES
Net liability investments in subsidiaries	0	0
Long-term debt	2,278	2,130
Liability for pension benefits	279	284
Deferred tax liabilities	240	147
Provisions for liabilities	295	194	206
Other non-current liabilities	533	389
Noncurrent amounts due to group undertakings	0	0
Total non-current liabilities	3,625	3,144
Total liabilities	16,426	13,355
EQUITY
Total of Willis Group Holdings shareholders' equity	2,229	1,985
Noncontrolling interests	131	22
Total equity	2,360	2,007
TOTAL LIABILITIES AND EQUITY	18,839	15,421
Willis Group Holdings — the Parent Issuer
Condensed Financial Statements, Captions [Line Items]
Redeemable Noncontrolling Interest, Equity, Carrying Amount	0	0
CURRENT ASSETS
Cash and cash equivalents	3	9	3	1
Accounts receivable, net	0	0
Fiduciary assets	0	0
Other current assets	1	0
Amounts owed by group undertakings	3,423	3,675
Total current assets	3,427	3,684
NON-CURRENT ASSETS
Investments in subsidiaries	0	0
Fixed assets, net	0	0
Goodwill	0	0
Other intangible assets, net	0	0
Investments in associates	0	0
Deferred tax assets	0	0
Pension benefits asset	0	0
Other non-current assets	0	0
Noncurrent amounts owed by group undertakings	0	0
Total non-current assets	0	0
TOTAL ASSETS	3,427	3,684
CURRENT LIABILITIES
Fiduciary liabilities	0	0
Deferred revenue and accrued expenses	1	1
Income taxes payable	0	0
Short-term debt and current portion of long-term debt	300	0
Other current liabilities	15	67
Amounts due to group undertakings	0	0
Total current liabilities	316	68
NON-CURRENT LIABILITIES
Net liability investments in subsidiaries	387	838
Long-term debt	495	793
Liability for pension benefits	0	0
Deferred tax liabilities	0	0
Provisions for liabilities	0	0
Other non-current liabilities	0	0
Noncurrent amounts due to group undertakings	0	0
Total non-current liabilities	882	1,631
Total liabilities	1,198	1,699
EQUITY
Total of Willis Group Holdings shareholders' equity	2,229	1,985
Noncontrolling interests	0	0
Total equity	2,229	1,985
TOTAL LIABILITIES AND EQUITY	3,427	3,684
The Guarantors
Condensed Financial Statements, Captions [Line Items]
Redeemable Noncontrolling Interest, Equity, Carrying Amount	0	0
CURRENT ASSETS
Cash and cash equivalents	2	2	3	0
Accounts receivable, net	7	3
Fiduciary assets	0	0
Other current assets	67	35
Amounts owed by group undertakings	1,257	730
Total current assets	1,333	770
NON-CURRENT ASSETS
Investments in subsidiaries	4,275	3,529
Fixed assets, net	58	62
Goodwill	0	0
Other intangible assets, net	0	0
Investments in associates	0	147
Deferred tax assets	0	0
Pension benefits asset	0	0
Other non-current assets	10	4
Noncurrent amounts owed by group undertakings	785	740
Total non-current assets	5,128	4,482
TOTAL ASSETS	6,461	5,252
CURRENT LIABILITIES
Fiduciary liabilities	0	0
Deferred revenue and accrued expenses	68	34
Income taxes payable	0	7
Short-term debt and current portion of long-term debt	609	166
Other current liabilities	61	57
Amounts due to group undertakings	4,437	4,623
Total current liabilities	5,175	4,887
NON-CURRENT LIABILITIES
Net liability investments in subsidiaries	0	0
Long-term debt	1,783	1,337
Liability for pension benefits	0	0
Deferred tax liabilities	1	0
Provisions for liabilities	0	0
Other non-current liabilities	36	17
Noncurrent amounts due to group undertakings	0	0
Total non-current liabilities	1,820	1,354
Total liabilities	6,995	6,241
EQUITY
Total of Willis Group Holdings shareholders' equity	(534)	(989)
Noncontrolling interests	0	0
Total equity	(534)	(989)
TOTAL LIABILITIES AND EQUITY	6,461	5,252
Other
Condensed Financial Statements, Captions [Line Items]
Redeemable Noncontrolling Interest, Equity, Carrying Amount	53	59
CURRENT ASSETS
Cash and cash equivalents	527	624	790	499
Accounts receivable, net	1,251	1,041
Fiduciary assets	10,458	8,948
Other current assets	194	206
Amounts owed by group undertakings	1,259	1,114
Total current assets	13,689	11,933
NON-CURRENT ASSETS
Investments in subsidiaries	0	0
Fixed assets, net	505	421
Goodwill	3,737	2,937
Other intangible assets, net	1,115	450
Investments in associates	13	22
Deferred tax assets	76	19
Pension benefits asset	623	314
Other non-current assets	199	206
Noncurrent amounts owed by group undertakings	0	0
Total non-current assets	6,268	4,369
TOTAL ASSETS	19,957	16,302
CURRENT LIABILITIES
Fiduciary liabilities	10,458	8,948
Deferred revenue and accrued expenses	683	584
Income taxes payable	52	55
Short-term debt and current portion of long-term debt	79	1
Other current liabilities	482	320
Amounts due to group undertakings	1,502	896
Total current liabilities	13,256	10,804
NON-CURRENT LIABILITIES
Net liability investments in subsidiaries	0	0
Long-term debt	0	0
Liability for pension benefits	279	284
Deferred tax liabilities	239	147
Provisions for liabilities	295	194
Other non-current liabilities	497	372
Noncurrent amounts due to group undertakings	785	740
Total non-current liabilities	2,095	1,737
Total liabilities	15,351	12,541
EQUITY
Total of Willis Group Holdings shareholders' equity	4,422	3,680
Noncontrolling interests	131	22
Total equity	4,553	3,702
TOTAL LIABILITIES AND EQUITY	19,957	16,302
Consolidating adjustments
Condensed Financial Statements, Captions [Line Items]
Redeemable Noncontrolling Interest, Equity, Carrying Amount	0	0
CURRENT ASSETS
Cash and cash equivalents	0	0	$ 0	$ 0
Accounts receivable, net	0	0
Fiduciary assets	0	0
Other current assets	(7)	(29)
Amounts owed by group undertakings	(5,939)	(5,519)
Total current assets	(5,946)	(5,548)
NON-CURRENT ASSETS
Investments in subsidiaries	(4,275)	(3,529)
Fixed assets, net	0	0
Goodwill	0	0
Other intangible assets, net	0	0
Investments in associates	0	0
Deferred tax assets	0	0
Pension benefits asset	0	0
Other non-current assets	0	0
Noncurrent amounts owed by group undertakings	(785)	(740)
Total non-current assets	(5,060)	(4,269)
TOTAL ASSETS	(11,006)	(9,817)
CURRENT LIABILITIES
Fiduciary liabilities	0	0
Deferred revenue and accrued expenses	0	0
Income taxes payable	(7)	(29)
Short-term debt and current portion of long-term debt	0	0
Other current liabilities	0	0
Amounts due to group undertakings	(5,939)	(5,519)
Total current liabilities	(5,946)	(5,548)
NON-CURRENT LIABILITIES
Net liability investments in subsidiaries	(387)	(838)
Long-term debt	0	0
Liability for pension benefits	0	0
Deferred tax liabilities	0	0
Provisions for liabilities	0	0
Other non-current liabilities	0	0
Noncurrent amounts due to group undertakings	(785)	(740)
Total non-current liabilities	(1,172)	(1,578)
Total liabilities	(7,118)	(7,126)
EQUITY
Total of Willis Group Holdings shareholders' equity	(3,888)	(2,691)
Noncontrolling interests	0	0
Total equity	(3,888)	(2,691)
TOTAL LIABILITIES AND EQUITY	$ (11,006)	$ (9,817)

Financial Information for Pa151

Financial Information for Parent Issuer, Guarantor Subsidiaries and Non-Guarantor Subsidiaries (Cash Flow Disclosures) (Details) - USD ($)	1 Months Ended	12 Months Ended
	Mar. 31, 2011	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Condensed Consolidating Statement of Cash Flows
NET CASH (USED BY) PROVIDED BY OPERATING ACTIVITIES		$ 243,000,000	$ 477,000,000	$ 561,000,000
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets		13,000,000	6,000,000	12,000,000
Additions to fixed assets		(146,000,000)	(113,000,000)	(112,000,000)
Additions to intangible assets		(12,000,000)	(4,000,000)	(7,000,000)
Acquisitions of operations, net of cash acquired		(845,000,000)	(241,000,000)	(30,000,000)
Payments for (Proceeds from) Investments		3,000,000	(10,000,000)	(3,000,000)
Proceeds from Divestiture of Businesses, Net of Cash Divested		44,000,000	86,000,000	20,000,000
Cash received on intercompany investing activities		0	0	0
Cash paid on intercompany investing activities		0	0	0
Additional investment in subsidiaries		0	0
Net cash (used in) provided by continuing investing activities		(943,000,000)	(276,000,000)	(120,000,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from Unsecured Lines of Credit		469,000,000	0	0
Senior notes issued	$ 800,000,000	0	0	522,000,000
Debt issuance costs		(5,000,000)	(3,000,000)	(8,000,000)
Repayments of debt		(166,000,000)	(15,000,000)	(536,000,000)
Proceeds from issue of other debt		592,000,000	0	0
Payments of Debt Extinguishment Costs		0	0	(65,000,000)
Repurchase of shares		(82,000,000)	(213,000,000)	0
Proceeds from issue of shares		124,000,000	134,000,000	155,000,000
Excess tax benefits from share-based payment arrangements		7,000,000	5,000,000	2,000,000
Dividends paid		(277,000,000)	(210,000,000)	(193,000,000)
Acquisition of noncontrolling interests		(5,000,000)	(4,000,000)	(4,000,000)
Dividends paid to noncontrolling interests		(16,000,000)	(17,000,000)	(10,000,000)
Cash received on intercompany financing activities		0	0	0
Cash paid on intercompany financing activities		0	0	0
Net cash provided by (used in) financing activities		641,000,000	(323,000,000)	(137,000,000)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(59,000,000)	(122,000,000)	304,000,000
Effect of exchange rate changes on cash and cash equivalents		(44,000,000)	(39,000,000)	(8,000,000)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR		635,000,000	796,000,000	500,000,000
CASH AND CASH EQUIVALENTS, END OF YEAR		532,000,000	635,000,000	796,000,000
Willis Group Holdings — the Parent Issuer
Condensed Consolidating Statement of Cash Flows
NET CASH (USED BY) PROVIDED BY OPERATING ACTIVITIES		(10,000,000)	(35,000,000)	4,000,000
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets		0	0	0
Additions to fixed assets		0	0	0
Additions to intangible assets		0	0	0
Acquisitions of operations, net of cash acquired		0	0	0
Payments for (Proceeds from) Investments		0	0	0
Proceeds from Divestiture of Businesses, Net of Cash Divested		0	0	0
Cash received on intercompany investing activities		321,000,000	361,000,000	383,000,000
Cash paid on intercompany investing activities		(82,000,000)	0	(347,000,000)
Additional investment in subsidiaries		0	(31,000,000)
Net cash (used in) provided by continuing investing activities		239,000,000	330,000,000	36,000,000
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from Unsecured Lines of Credit		0
Senior notes issued				0
Debt issuance costs		0	0	0
Repayments of debt		0	0	0
Proceeds from issue of other debt		0
Payments of Debt Extinguishment Costs				0
Repurchase of shares		(82,000,000)	(213,000,000)
Proceeds from issue of shares		124,000,000	134,000,000	155,000,000
Excess tax benefits from share-based payment arrangements		0	0	0
Dividends paid		(277,000,000)	(210,000,000)	(193,000,000)
Acquisition of noncontrolling interests		0	0	0
Dividends paid to noncontrolling interests		0	0	0
Cash received on intercompany financing activities		0	0	0
Cash paid on intercompany financing activities		0	0	0
Net cash provided by (used in) financing activities		(235,000,000)	(289,000,000)	(38,000,000)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(6,000,000)	6,000,000	2,000,000
Effect of exchange rate changes on cash and cash equivalents		0	0	0
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR		9,000,000	3,000,000	1,000,000
CASH AND CASH EQUIVALENTS, END OF YEAR		3,000,000	9,000,000	3,000,000
The Guarantors
Condensed Consolidating Statement of Cash Flows
NET CASH (USED BY) PROVIDED BY OPERATING ACTIVITIES		626,000,000	652,000,000	(98,000,000)
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets		0	1,000,000	3,000,000
Additions to fixed assets		(18,000,000)	(19,000,000)	(18,000,000)
Additions to intangible assets		0	0	0
Acquisitions of operations, net of cash acquired		0	0	(237,000,000)
Payments for (Proceeds from) Investments		0	0	0
Proceeds from Divestiture of Businesses, Net of Cash Divested		0	0	0
Cash received on intercompany investing activities		136,000,000	120,000,000	223,000,000
Cash paid on intercompany investing activities		(746,000,000)	(180,000,000)	(120,000,000)
Additional investment in subsidiaries		(598,000,000)	0
Net cash (used in) provided by continuing investing activities		(1,226,000,000)	(78,000,000)	(149,000,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from Unsecured Lines of Credit		469,000,000
Senior notes issued				522,000,000
Debt issuance costs		(5,000,000)	0	(8,000,000)
Repayments of debt		(165,000,000)	(15,000,000)	(536,000,000)
Proceeds from issue of other debt		592,000,000
Payments of Debt Extinguishment Costs				(65,000,000)
Repurchase of shares		0	0
Proceeds from issue of shares		0	0	0
Excess tax benefits from share-based payment arrangements		0	0	0
Dividends paid		0	0	0
Acquisition of noncontrolling interests		0	(4,000,000)	0
Dividends paid to noncontrolling interests		0	0	0
Cash received on intercompany financing activities		181,000,000	46,000,000	780,000,000
Cash paid on intercompany financing activities		(472,000,000)	(602,000,000)	(443,000,000)
Net cash provided by (used in) financing activities		600,000,000	(575,000,000)	250,000,000
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		0	(1,000,000)	3,000,000
Effect of exchange rate changes on cash and cash equivalents		0	0	0
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR		2,000,000	3,000,000	0
CASH AND CASH EQUIVALENTS, END OF YEAR		2,000,000	2,000,000	3,000,000
Other
Condensed Consolidating Statement of Cash Flows
NET CASH (USED BY) PROVIDED BY OPERATING ACTIVITIES		(223,000,000)	212,000,000	662,000,000
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets		13,000,000	6,000,000	9,000,000
Additions to fixed assets		(128,000,000)	(95,000,000)	(94,000,000)
Additions to intangible assets		(12,000,000)	(4,000,000)	(7,000,000)
Acquisitions of operations, net of cash acquired		(845,000,000)	(241,000,000)	(30,000,000)
Payments for (Proceeds from) Investments		3,000,000	(10,000,000)	(3,000,000)
Proceeds from Divestiture of Businesses, Net of Cash Divested		44,000,000	86,000,000	257,000,000
Cash received on intercompany investing activities		151,000,000	435,000,000	60,000,000
Cash paid on intercompany investing activities		(181,000,000)	(46,000,000)	(780,000,000)
Additional investment in subsidiaries		0	0
Net cash (used in) provided by continuing investing activities		(955,000,000)	131,000,000	(588,000,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from Unsecured Lines of Credit		0
Senior notes issued				0
Debt issuance costs		0	(3,000,000)	0
Repayments of debt		(1,000,000)	0	0
Proceeds from issue of other debt		0
Payments of Debt Extinguishment Costs				0
Repurchase of shares		0	0
Proceeds from issue of shares		598,000,000	31,000,000	0
Excess tax benefits from share-based payment arrangements		7,000,000	5,000,000	2,000,000
Dividends paid		(150,000,000)	(352,000,000)	(7,000,000)
Acquisition of noncontrolling interests		(5,000,000)	0	(4,000,000)
Dividends paid to noncontrolling interests		(16,000,000)	(17,000,000)	(10,000,000)
Cash received on intercompany financing activities		828,000,000	180,000,000	467,000,000
Cash paid on intercompany financing activities		(136,000,000)	(314,000,000)	(223,000,000)
Net cash provided by (used in) financing activities		1,125,000,000	(470,000,000)	225,000,000
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(53,000,000)	(127,000,000)	299,000,000
Effect of exchange rate changes on cash and cash equivalents		(44,000,000)	(39,000,000)	(8,000,000)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR		624,000,000	790,000,000	499,000,000
CASH AND CASH EQUIVALENTS, END OF YEAR		527,000,000	624,000,000	790,000,000
Consolidating adjustments
Condensed Consolidating Statement of Cash Flows
NET CASH (USED BY) PROVIDED BY OPERATING ACTIVITIES		(150,000,000)	(352,000,000)	(7,000,000)
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets		0	(1,000,000)	0
Additions to fixed assets		0	1,000,000	0
Additions to intangible assets		0	0	0
Acquisitions of operations, net of cash acquired		0	0	237,000,000
Payments for (Proceeds from) Investments		0	0	0
Proceeds from Divestiture of Businesses, Net of Cash Divested		0	0	(237,000,000)
Cash received on intercompany investing activities		(608,000,000)	(916,000,000)	(666,000,000)
Cash paid on intercompany investing activities		1,009,000,000	226,000,000	1,247,000,000
Additional investment in subsidiaries		598,000,000	31,000,000
Net cash (used in) provided by continuing investing activities		999,000,000	(659,000,000)	581,000,000
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from Unsecured Lines of Credit		0
Senior notes issued				0
Debt issuance costs		0	0	0
Repayments of debt		0	0	0
Proceeds from issue of other debt		0
Payments of Debt Extinguishment Costs				0
Repurchase of shares		0	0
Proceeds from issue of shares		(598,000,000)	(31,000,000)	0
Excess tax benefits from share-based payment arrangements		0	0	0
Dividends paid		150,000,000	352,000,000	7,000,000
Acquisition of noncontrolling interests		0	0	0
Dividends paid to noncontrolling interests		0	0	0
Cash received on intercompany financing activities		(1,009,000,000)	(226,000,000)	(1,247,000,000)
Cash paid on intercompany financing activities		608,000,000	916,000,000	666,000,000
Net cash provided by (used in) financing activities		(849,000,000)	1,011,000,000	(574,000,000)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		0	0	0
Effect of exchange rate changes on cash and cash equivalents		0	0	0
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR		0	0	0
CASH AND CASH EQUIVALENTS, END OF YEAR		$ 0	$ 0	$ 0

Financial Information for Pa152

Financial Information for Parent Issuer, Guarantor Subsidiaries and Non-Guarantor Subsidiaries (Details Textual) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Mar. 31, 2011	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Financial Information for Parent Issuer Guarantor Subsidiaries and Non-Guarantor Subsidiaries Disclosure [Abstract]
Senior notes issued	$ 800	$ 0	$ 0	$ 522
Percentage of ownership in wholly on subsidiary by parent		100.00%

Financial Information for Is153

Financial Information for Issuer, Parent Guarantor, Other Guarantor Subsidiaries and Non-Guarantor Subsidiaries (Income Statement Disclosures) (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended			24 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2015
Condensed Financial Statements, Captions [Line Items]
Commissions and fees									$ 3,809	$ 3,767	$ 3,633
Gross Investment Income, Operating									12	16	15
Other income									8	19	7
Total Revenues	$ 974	$ 846	$ 922	$ 1,087	$ 958	$ 812	$ 935	$ 1,097	3,829	3,802	3,655
Salaries and benefits									(2,306)	(2,314)	(2,207)
Other operating expenses									(799)	(659)	(636)
Depreciation expense									(95)	(92)	(94)
Amortization of intangible assets									(76)	(54)	(55)
Restructuring Costs									(126)	(36)	0	$ (162)
Total expenses	(972)	(819)	(817)	(794)	(819)	(778)	(787)	(771)	(3,402)	(3,155)	(2,992)
OPERATING (LOSS) INCOME									427	647	663
Other Nonoperating Income (Expense)									55	6	22
Income from group undertakings									0	0	0
Expenses due to group undertakings									0	0	0
Loss on extinguishment of debt									0	0	(60)
Interest expense									(142)	(135)	(126)
Income before income taxes and interest in earnings of associates									340	518	499
Income tax benefit (expense)									33	(159)	(122)
(LOSS) INCOME FROM CONTINUING OPERATIONS BEFORE INTEREST IN EARNINGS OF ASSOCIATES									373	359	377
Interest in earnings of associates, net of tax									11	14	0
EQUITY ACCOUNT FOR SUBSIDIARIES									0	0	0
Net income (loss)	(18)	116	72	214	83	(8)	48	250	384	373	377
Net Income (Loss) Attributable to Noncontrolling Interest									(11)	(11)	(12)
NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON	$ (24)	$ 117	$ 70	$ 210	$ 76	$ (7)	$ 47	$ 246	373	362	365
Willis Group Holdings — the Parent Issuer
Condensed Financial Statements, Captions [Line Items]
Commissions and fees									0	0	0
Gross Investment Income, Operating									0	0	0
Other income									0	0	0
Total Revenues									0	0	0
Salaries and benefits									(1)	(1)	(1)
Other operating expenses									(12)	(16)	(5)
Depreciation expense									0	0	0
Amortization of intangible assets									0	0	0
Restructuring Costs									0	0
Total expenses									(13)	(17)	(6)
OPERATING (LOSS) INCOME									(13)	(17)	(6)
Other Nonoperating Income (Expense)									(10)	(15)	5
Income from group undertakings									0	0	0
Expenses due to group undertakings									0	0	(10)
Loss on extinguishment of debt											0
Interest expense									(43)	(43)	(42)
Income before income taxes and interest in earnings of associates									(66)	(75)	(53)
Income tax benefit (expense)									0	0	0
(LOSS) INCOME FROM CONTINUING OPERATIONS BEFORE INTEREST IN EARNINGS OF ASSOCIATES									(66)	(75)	(53)
Interest in earnings of associates, net of tax									0	0	0
EQUITY ACCOUNT FOR SUBSIDIARIES									439	437	418
Net income (loss)									373	362	365
Net Income (Loss) Attributable to Noncontrolling Interest									0	0	0
NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON									373	362	365
Guarantor Companies [Member]
Condensed Financial Statements, Captions [Line Items]
Commissions and fees									11	8	8
Gross Investment Income, Operating									1	0	0
Other income									0	0	0
Total Revenues									12	8	8
Salaries and benefits									(78)	(81)	(103)
Other operating expenses									(114)	(133)	(231)
Depreciation expense									(22)	(21)	(23)
Amortization of intangible assets									0	0	0
Restructuring Costs									(41)	(14)
Total expenses									(255)	(249)	(357)
OPERATING (LOSS) INCOME									(243)	(241)	(349)
Other Nonoperating Income (Expense)									42	(220)	(4)
Income from group undertakings									374	450	491
Expenses due to group undertakings									(200)	(190)	(153)
Loss on extinguishment of debt											(60)
Interest expense									(41)	(44)	(61)
Income before income taxes and interest in earnings of associates									(68)	(245)	(136)
Income tax benefit (expense)									51	54	29
(LOSS) INCOME FROM CONTINUING OPERATIONS BEFORE INTEREST IN EARNINGS OF ASSOCIATES									(17)	(191)	(107)
Interest in earnings of associates, net of tax									9	10	9
EQUITY ACCOUNT FOR SUBSIDIARIES									443	609	515
Net income (loss)									435	428	417
Net Income (Loss) Attributable to Noncontrolling Interest									0	0	0
NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON									435	428	417
Trinity Acquisition Limited [Member]
Condensed Financial Statements, Captions [Line Items]
Commissions and fees									0	0	0
Gross Investment Income, Operating									0	0	0
Other income									0	0	0
Total Revenues									0	0	0
Salaries and benefits									0	0	0
Other operating expenses									0	0	(1)
Depreciation expense									0	0	0
Amortization of intangible assets									0	0	0
Restructuring Costs									0	0
Total expenses									0	0	(1)
OPERATING (LOSS) INCOME									0	0	(1)
Other Nonoperating Income (Expense)									0	0	0
Income from group undertakings									93	91	68
Expenses due to group undertakings									(26)	(29)	(26)
Loss on extinguishment of debt											0
Interest expense									(40)	(36)	(18)
Income before income taxes and interest in earnings of associates									27	26	23
Income tax benefit (expense)									(5)	(5)	(6)
(LOSS) INCOME FROM CONTINUING OPERATIONS BEFORE INTEREST IN EARNINGS OF ASSOCIATES									22	21	17
Interest in earnings of associates, net of tax									0	0	0
EQUITY ACCOUNT FOR SUBSIDIARIES									337	314	344
Net income (loss)									359	335	361
Net Income (Loss) Attributable to Noncontrolling Interest									0	0	0
NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON									359	335	361
Non-Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Commissions and fees									3,798	3,759	3,625
Gross Investment Income, Operating									11	16	15
Other income									8	19	7
Total Revenues									3,817	3,794	3,647
Salaries and benefits									(2,227)	(2,232)	(2,103)
Other operating expenses									(673)	(510)	(399)
Depreciation expense									(73)	(71)	(71)
Amortization of intangible assets									(76)	(54)	(55)
Restructuring Costs									(85)	(22)
Total expenses									(3,134)	(2,889)	(2,628)
OPERATING (LOSS) INCOME									683	905	1,019
Other Nonoperating Income (Expense)									23	11	31
Income from group undertakings									110	102	86
Expenses due to group undertakings									(351)	(424)	(456)
Loss on extinguishment of debt											0
Interest expense									(18)	(12)	(5)
Income before income taxes and interest in earnings of associates									447	582	675
Income tax benefit (expense)									(13)	(208)	(145)
(LOSS) INCOME FROM CONTINUING OPERATIONS BEFORE INTEREST IN EARNINGS OF ASSOCIATES									434	374	530
Interest in earnings of associates, net of tax									2	4	(9)
EQUITY ACCOUNT FOR SUBSIDIARIES									0	0	0
Net income (loss)									436	378	521
Net Income (Loss) Attributable to Noncontrolling Interest									(11)	(11)	(12)
NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON									425	367	509
Consolidation entries [Member]
Condensed Financial Statements, Captions [Line Items]
Commissions and fees									0	0	0
Gross Investment Income, Operating									0	0	0
Other income									0	0	0
Total Revenues									0	0	0
Salaries and benefits									0	0	0
Other operating expenses									0	0	0
Depreciation expense									0	0	0
Amortization of intangible assets									0	0	0
Restructuring Costs									0	0
Total expenses									0	0	0
OPERATING (LOSS) INCOME									0	0	0
Other Nonoperating Income (Expense)									0	230	(10)
Income from group undertakings									(577)	(643)	(645)
Expenses due to group undertakings									577	643	645
Loss on extinguishment of debt											0
Interest expense									0	0	0
Income before income taxes and interest in earnings of associates									0	230	(10)
Income tax benefit (expense)									0	0	0
(LOSS) INCOME FROM CONTINUING OPERATIONS BEFORE INTEREST IN EARNINGS OF ASSOCIATES									0	230	(10)
Interest in earnings of associates, net of tax									0	0	0
EQUITY ACCOUNT FOR SUBSIDIARIES									(1,219)	(1,360)	(1,277)
Net income (loss)									(1,219)	(1,130)	(1,287)
Net Income (Loss) Attributable to Noncontrolling Interest									0	0	0
NET INCOME ATTRIBUTABLE TO WILLIS TOWERS WATSON									$ (1,219)	$ (1,130)	$ (1,287)

Financial Information for Is154

Financial Information for Issuer, Parent Guarantor, Other Guarantor Subsidiaries and Non-Guarantor Subsidiaries (Comprehensive Income Disclosures) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Condensed Financial Statements, Captions [Line Items]
Comprehensive (loss) income	$ 403	$ (6)	$ 534
Less: Comprehensive income attributable to noncontrolling interests	(1)	(5)	(12)
Comprehensive income attributable to Willis Group Holdings	402	(11)	522
Parent Company [Member]
Condensed Financial Statements, Captions [Line Items]
Comprehensive (loss) income	402	(11)	522
Less: Comprehensive income attributable to noncontrolling interests	0	0	0
Comprehensive income attributable to Willis Group Holdings	402	(11)	522
Guarantor Companies [Member]
Condensed Financial Statements, Captions [Line Items]
Comprehensive (loss) income	462	69	565
Less: Comprehensive income attributable to noncontrolling interests	0	0	0
Comprehensive income attributable to Willis Group Holdings	462	69	565
Trinity Acquisition Limited [Member]
Condensed Financial Statements, Captions [Line Items]
Comprehensive (loss) income	400	(5)	504
Less: Comprehensive income attributable to noncontrolling interests	0	0	0
Comprehensive income attributable to Willis Group Holdings	400	(5)	504
Non-Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Comprehensive (loss) income	455	49	636
Less: Comprehensive income attributable to noncontrolling interests	(1)	(5)	(12)
Comprehensive income attributable to Willis Group Holdings	454	44	624
Consolidation entries [Member]
Condensed Financial Statements, Captions [Line Items]
Comprehensive (loss) income	(1,316)	(108)	(1,693)
Less: Comprehensive income attributable to noncontrolling interests	0	0	0
Comprehensive income attributable to Willis Group Holdings	$ (1,316)	$ (108)	$ (1,693)

Financial Information for Is155

Financial Information for Issuer, Parent Guarantor, Other Guarantor Subsidiaries and Non-Guarantor Subsidiaries (Balance Sheet) (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Condensed Balance Sheet Statements, Captions [Line Items]
Redeemable Noncontrolling Interest, Equity, Carrying Amount	$ 53	$ 59
Cash and cash equivalents	532	635	$ 796	$ 500
Accounts receivable, net	1,258	1,044
Fiduciary assets	10,458	8,948
Other current assets	255	212
Amounts owed by group undertakings	0	0
Total current assets	12,503	10,839
Investments in subsidiaries	0	0
Fixed assets, net	563	483
Goodwill	3,737	2,937	2,838
Other intangible assets, net	1,115	450
Investments in associates	13	169
Deferred tax assets	76	19
Pension benefits asset	623	314
Other non-current assets	209	210
Noncurrent amounts owed by group undertakings	0	0
Total non-current assets	6,336	4,582
TOTAL ASSETS	18,839	15,421
Fiduciary liabilities	10,458	8,948
Deferred revenue and accrued expenses	752	619
Income taxes payable	45	33
Short-term debt and current portion of long-term debt	988	167
Other current liabilities	558	444
Amounts due to group undertakings	0	0
Total current liabilities	12,801	10,211
Net liability investments in subsidiaries	0	0
Long-term debt	2,278	2,130
Liability for pension benefits	279	284
Deferred tax liabilities	240	147
Provisions for liabilities	295	194	206
Other non-current liabilities	533	389
Noncurrent amounts due to group undertakings	0	0
Total non-current liabilities	3,625	3,144
Total liabilities	16,426	13,355
Total Willis Group Holdings shareholders' equity	2,229	1,985
Noncontrolling interests	131	22
Total equity	2,360	2,007
TOTAL LIABILITIES AND EQUITY	18,839	15,421
Non-Guarantor Subsidiaries [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Redeemable Noncontrolling Interest, Equity, Carrying Amount	53	59
Cash and cash equivalents	527	624	790	499
Accounts receivable, net	1,251	1,041
Fiduciary assets	10,458	8,948
Other current assets	194	206
Amounts owed by group undertakings	1,259	1,114
Total current assets	13,689	11,933
Investments in subsidiaries	0	0
Fixed assets, net	505	421
Goodwill	3,737	2,937
Other intangible assets, net	1,115	450
Investments in associates	13	22
Deferred tax assets	76	19
Pension benefits asset	623	314
Other non-current assets	199	206
Noncurrent amounts owed by group undertakings	0	0
Total non-current assets	6,268	4,369
TOTAL ASSETS	19,957	16,302
Fiduciary liabilities	10,458	8,948
Deferred revenue and accrued expenses	683	584
Income taxes payable	52	55
Short-term debt and current portion of long-term debt	79	1
Other current liabilities	482	320
Amounts due to group undertakings	1,502	896
Total current liabilities	13,256	10,804
Net liability investments in subsidiaries	0	0
Long-term debt	0	0
Liability for pension benefits	279	284
Deferred tax liabilities	239	147
Provisions for liabilities	295	194
Other non-current liabilities	497	372
Noncurrent amounts due to group undertakings	785	740
Total non-current liabilities	2,095	1,737
Total liabilities	15,351	12,541
Total Willis Group Holdings shareholders' equity	4,422	3,680
Noncontrolling interests	131	22
Total equity	4,553	3,702
TOTAL LIABILITIES AND EQUITY	19,957	16,302
Consolidating adjustments
Condensed Balance Sheet Statements, Captions [Line Items]
Redeemable Noncontrolling Interest, Equity, Carrying Amount	0	0
Cash and cash equivalents	0	0	0	0
Accounts receivable, net	0	0
Fiduciary assets	0	0
Other current assets	(7)	(29)
Amounts owed by group undertakings	(5,939)	(5,519)
Total current assets	(5,946)	(5,548)
Investments in subsidiaries	(4,275)	(3,529)
Fixed assets, net	0	0
Goodwill	0	0
Other intangible assets, net	0	0
Investments in associates	0	0
Deferred tax assets	0	0
Pension benefits asset	0	0
Other non-current assets	0	0
Noncurrent amounts owed by group undertakings	(785)	(740)
Total non-current assets	(5,060)	(4,269)
TOTAL ASSETS	(11,006)	(9,817)
Fiduciary liabilities	0	0
Deferred revenue and accrued expenses	0	0
Income taxes payable	(7)	(29)
Short-term debt and current portion of long-term debt	0	0
Other current liabilities	0	0
Amounts due to group undertakings	(5,939)	(5,519)
Total current liabilities	(5,946)	(5,548)
Net liability investments in subsidiaries	(387)	(838)
Long-term debt	0	0
Liability for pension benefits	0	0
Deferred tax liabilities	0	0
Provisions for liabilities	0	0
Other non-current liabilities	0	0
Noncurrent amounts due to group undertakings	(785)	(740)
Total non-current liabilities	(1,172)	(1,578)
Total liabilities	(7,118)	(7,126)
Total Willis Group Holdings shareholders' equity	(3,888)	(2,691)
Noncontrolling interests	0	0
Total equity	(3,888)	(2,691)
TOTAL LIABILITIES AND EQUITY	(11,006)	(9,817)
Consolidation entries [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Redeemable Noncontrolling Interest, Equity, Carrying Amount	0	0
Cash and cash equivalents	0	0	0	0
Accounts receivable, net	0	0
Fiduciary assets	0	0
Other current assets	(12)	(33)
Amounts owed by group undertakings	(7,171)	(6,739)
Total current assets	(7,183)	(6,772)
Investments in subsidiaries	(7,161)	(6,057)
Fixed assets, net	0	0
Goodwill	0	0
Other intangible assets, net	0	0
Investments in associates	0	0
Deferred tax assets	0	0
Pension benefits asset	0	0
Other non-current assets	0	0
Noncurrent amounts owed by group undertakings	(1,303)	(1,258)
Total non-current assets	(8,464)	(7,315)
TOTAL ASSETS	(15,647)	(14,087)
Fiduciary liabilities	0	0
Deferred revenue and accrued expenses	0	0
Income taxes payable	(12)	(33)
Short-term debt and current portion of long-term debt	0	0
Other current liabilities	0	0
Amounts due to group undertakings	(7,171)	(6,739)
Total current liabilities	(7,183)	(6,772)
Net liability investments in subsidiaries	(387)	(838)
Long-term debt	0	0
Liability for pension benefits	0	0
Deferred tax liabilities	0	0
Provisions for liabilities	0	0
Other non-current liabilities	0	0
Noncurrent amounts due to group undertakings	(1,303)	(1,258)
Total non-current liabilities	(1,690)	(2,096)
Total liabilities	(8,873)	(8,868)
Total Willis Group Holdings shareholders' equity	(6,774)	(5,219)
Noncontrolling interests	0	0
Total equity	(6,774)	(5,219)
TOTAL LIABILITIES AND EQUITY	(15,647)	(14,087)
Willis Group Holdings — the Parent Issuer
Condensed Balance Sheet Statements, Captions [Line Items]
Redeemable Noncontrolling Interest, Equity, Carrying Amount	0	0
Cash and cash equivalents	3	9	3	1
Accounts receivable, net	0	0
Fiduciary assets	0	0
Other current assets	1	0
Amounts owed by group undertakings	3,423	3,675
Total current assets	3,427	3,684
Investments in subsidiaries	0	0
Fixed assets, net	0	0
Goodwill	0	0
Other intangible assets, net	0	0
Investments in associates	0	0
Deferred tax assets	0	0
Pension benefits asset	0	0
Other non-current assets	0	0
Noncurrent amounts owed by group undertakings	0	0
Total non-current assets	0	0
TOTAL ASSETS	3,427	3,684
Fiduciary liabilities	0	0
Deferred revenue and accrued expenses	1	1
Income taxes payable	0	0
Short-term debt and current portion of long-term debt	300	0
Other current liabilities	15	67
Amounts due to group undertakings	0	0
Total current liabilities	316	68
Net liability investments in subsidiaries	387	838
Long-term debt	495	793
Liability for pension benefits	0	0
Deferred tax liabilities	0	0
Provisions for liabilities	0	0
Other non-current liabilities	0	0
Noncurrent amounts due to group undertakings	0	0
Total non-current liabilities	882	1,631
Total liabilities	1,198	1,699
Total Willis Group Holdings shareholders' equity	2,229	1,985
Noncontrolling interests	0	0
Total equity	2,229	1,985
TOTAL LIABILITIES AND EQUITY	3,427	3,684
Guarantor Companies [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Redeemable Noncontrolling Interest, Equity, Carrying Amount	0	0
Cash and cash equivalents	2	2	3	0
Accounts receivable, net	7	3
Fiduciary assets	0	0
Other current assets	72	39
Amounts owed by group undertakings	951	1,153
Total current assets	1,032	1,197
Investments in subsidiaries	4,069	3,478
Fixed assets, net	58	62
Goodwill	0	0
Other intangible assets, net	0	0
Investments in associates	0	147
Deferred tax assets	0	0
Pension benefits asset	0	0
Other non-current assets	9	3
Noncurrent amounts owed by group undertakings	785	740
Total non-current assets	4,921	4,430
TOTAL ASSETS	5,953	5,627
Fiduciary liabilities	0	0
Deferred revenue and accrued expenses	68	34
Income taxes payable	0	6
Short-term debt and current portion of long-term debt	0	149
Other current liabilities	50	46
Amounts due to group undertakings	5,234	5,267
Total current liabilities	5,352	5,502
Net liability investments in subsidiaries	0	0
Long-term debt	580	579
Liability for pension benefits	0	0
Deferred tax liabilities	1	0
Provisions for liabilities	0	0
Other non-current liabilities	36	17
Noncurrent amounts due to group undertakings	518	518
Total non-current liabilities	1,135	1,114
Total liabilities	6,487	6,616
Total Willis Group Holdings shareholders' equity	(534)	(989)
Noncontrolling interests	0	0
Total equity	(534)	(989)
TOTAL LIABILITIES AND EQUITY	5,953	5,627
Trinity Acquisition Limited [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Redeemable Noncontrolling Interest, Equity, Carrying Amount	0	0
Cash and cash equivalents	0	0	$ 0	$ 0
Accounts receivable, net	0	0
Fiduciary assets	0	0
Other current assets	0	0
Amounts owed by group undertakings	1,538	797
Total current assets	1,538	797
Investments in subsidiaries	3,092	2,579
Fixed assets, net	0	0
Goodwill	0	0
Other intangible assets, net	0	0
Investments in associates	0	0
Deferred tax assets	0	0
Pension benefits asset	0	0
Other non-current assets	1	1
Noncurrent amounts owed by group undertakings	518	518
Total non-current assets	3,611	3,098
TOTAL ASSETS	5,149	3,895
Fiduciary liabilities	0	0
Deferred revenue and accrued expenses	0	0
Income taxes payable	5	5
Short-term debt and current portion of long-term debt	609	17
Other current liabilities	11	11
Amounts due to group undertakings	435	576
Total current liabilities	1,060	609
Net liability investments in subsidiaries	0	0
Long-term debt	1,203	758
Liability for pension benefits	0	0
Deferred tax liabilities	0	0
Provisions for liabilities	0	0
Other non-current liabilities	0	0
Noncurrent amounts due to group undertakings	0	0
Total non-current liabilities	1,203	758
Total liabilities	2,263	1,367
Total Willis Group Holdings shareholders' equity	2,886	2,528
Noncontrolling interests	0	0
Total equity	2,886	2,528
TOTAL LIABILITIES AND EQUITY	$ 5,149	$ 3,895

Financial Information for Is156

Financial Information for Issuer, Parent Guarantor, Other Guarantor Subsidiaries and Non-Guarantor Subsidiaries (Cash Flow Statement) (Details) - USD ($)	1 Months Ended	12 Months Ended
	Mar. 31, 2011	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED BY) PROVIDED BY OPERATING ACTIVITIES		$ 243,000,000	$ 477,000,000	$ 561,000,000
Proceeds on disposal of fixed and intangible assets		13,000,000	6,000,000	12,000,000
Additions to fixed assets		(146,000,000)	(113,000,000)	(112,000,000)
Additions to intangible assets		(12,000,000)	(4,000,000)	(7,000,000)
Acquisitions of operations, net of cash acquired		(845,000,000)	(241,000,000)	(30,000,000)
Payments for (Proceeds from) Investments		3,000,000	(10,000,000)	(3,000,000)
Proceeds from Divestiture of Businesses, Net of Cash Divested		44,000,000	86,000,000	20,000,000
Cash received on intercompany investing activities		0	0	0
Cash paid on intercompany investing activities		0	0	0
Additional investment in subsidiaries		0	0
Net cash (used in) provided by continuing investing activities		(943,000,000)	(276,000,000)	(120,000,000)
Proceeds from Unsecured Lines of Credit		469,000,000	0	0
Senior notes issued	$ 800,000,000	0	0	522,000,000
Debt issuance costs		(5,000,000)	(3,000,000)	(8,000,000)
Repayments of debt		(166,000,000)	(15,000,000)	(536,000,000)
Payments of Debt Extinguishment Costs		0	0	(65,000,000)
Proceeds from issue of other debt		592,000,000	0	0
Repurchase of shares		(82,000,000)	(213,000,000)	0
Proceeds from issue of shares		124,000,000	134,000,000	155,000,000
Excess tax benefits from share-based payment arrangements		7,000,000	5,000,000	2,000,000
Dividends paid		(277,000,000)	(210,000,000)	(193,000,000)
Acquisition of noncontrolling interests		(5,000,000)	(4,000,000)	(4,000,000)
Dividends paid to noncontrolling interests		(16,000,000)	(17,000,000)	(10,000,000)
Cash received on intercompany financing activities		0	0	0
Cash paid on intercompany financing activities		0	0	0
Net cash provided by (used in) financing activities		641,000,000	(323,000,000)	(137,000,000)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(59,000,000)	(122,000,000)	304,000,000
Effect of exchange rate changes on cash and cash equivalents		(44,000,000)	(39,000,000)	(8,000,000)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR		635,000,000	796,000,000	500,000,000
CASH AND CASH EQUIVALENTS, END OF YEAR		532,000,000	635,000,000	796,000,000
Parent Company [Member]
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED BY) PROVIDED BY OPERATING ACTIVITIES		(10,000,000)	(35,000,000)	4,000,000
Proceeds on disposal of fixed and intangible assets		0	0	0
Additions to fixed assets		0	0	0
Additions to intangible assets		0	0	0
Acquisitions of operations, net of cash acquired		0	0	0
Payments for (Proceeds from) Investments		0	0	0
Proceeds from Divestiture of Businesses, Net of Cash Divested		0	0	0
Cash received on intercompany investing activities		321,000,000	361,000,000	383,000,000
Cash paid on intercompany investing activities		(82,000,000)	0	(347,000,000)
Additional investment in subsidiaries		0	(31,000,000)
Net cash (used in) provided by continuing investing activities		239,000,000	330,000,000	36,000,000
Proceeds from Unsecured Lines of Credit		0
Senior notes issued				0
Debt issuance costs		0	0	0
Repayments of debt		0	0	0
Payments of Debt Extinguishment Costs				0
Proceeds from issue of other debt		0
Repurchase of shares		(82,000,000)	(213,000,000)
Proceeds from issue of shares		124,000,000	134,000,000	155,000,000
Excess tax benefits from share-based payment arrangements		0	0	0
Dividends paid		(277,000,000)	(210,000,000)	(193,000,000)
Acquisition of noncontrolling interests		0	0	0
Dividends paid to noncontrolling interests		0	0	0
Cash received on intercompany financing activities		0	0	0
Cash paid on intercompany financing activities		0	0	0
Net cash provided by (used in) financing activities		(235,000,000)	(289,000,000)	(38,000,000)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(6,000,000)	6,000,000	2,000,000
Effect of exchange rate changes on cash and cash equivalents		0	0	0
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR		9,000,000	3,000,000	1,000,000
CASH AND CASH EQUIVALENTS, END OF YEAR		3,000,000	9,000,000	3,000,000
Guarantor Companies [Member]
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED BY) PROVIDED BY OPERATING ACTIVITIES		593,000,000	781,000,000	399,000,000
Proceeds on disposal of fixed and intangible assets		0	1,000,000	3,000,000
Additions to fixed assets		(18,000,000)	(19,000,000)	(18,000,000)
Additions to intangible assets		0	0	0
Acquisitions of operations, net of cash acquired		0	0	(237,000,000)
Payments for (Proceeds from) Investments		0	0	0
Proceeds from Divestiture of Businesses, Net of Cash Divested		0	0	0
Cash received on intercompany investing activities		136,000,000	120,000,000	160,000,000
Cash paid on intercompany investing activities		0	(180,000,000)	(120,000,000)
Additional investment in subsidiaries		(420,000,000)	0
Net cash (used in) provided by continuing investing activities		(302,000,000)	(78,000,000)	(212,000,000)
Proceeds from Unsecured Lines of Credit		0
Senior notes issued				0
Debt issuance costs		0	0	0
Repayments of debt		(149,000,000)	0	(521,000,000)
Payments of Debt Extinguishment Costs				(65,000,000)
Proceeds from issue of other debt		0
Repurchase of shares		0	0
Proceeds from issue of shares		0	0	0
Excess tax benefits from share-based payment arrangements		0	0	0
Dividends paid		0	(155,000,000)	(230,000,000)
Acquisition of noncontrolling interests		0	(4,000,000)	0
Dividends paid to noncontrolling interests		0	0	0
Cash received on intercompany financing activities		181,000,000	50,000,000	1,075,000,000
Cash paid on intercompany financing activities		(323,000,000)	(595,000,000)	(443,000,000)
Net cash provided by (used in) financing activities		(291,000,000)	(704,000,000)	(184,000,000)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		0	(1,000,000)	3,000,000
Effect of exchange rate changes on cash and cash equivalents		0	0	0
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR		2,000,000	3,000,000	0
CASH AND CASH EQUIVALENTS, END OF YEAR		2,000,000	2,000,000	3,000,000
Trinity Acquisition Limited [Member]
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED BY) PROVIDED BY OPERATING ACTIVITIES		33,000,000	181,000,000	63,000,000
Proceeds on disposal of fixed and intangible assets		0	0	0
Additions to fixed assets		0	0	0
Additions to intangible assets		0	0	0
Acquisitions of operations, net of cash acquired		0	0	0
Payments for (Proceeds from) Investments		0	0	0
Proceeds from Divestiture of Businesses, Net of Cash Divested		0	0	0
Cash received on intercompany investing activities		0	0	132,000,000
Cash paid on intercompany investing activities		(746,000,000)	(4,000,000)	(442,000,000)
Additional investment in subsidiaries		(178,000,000)	0
Net cash (used in) provided by continuing investing activities		(924,000,000)	(4,000,000)	(310,000,000)
Proceeds from Unsecured Lines of Credit		469,000,000
Senior notes issued				522,000,000
Debt issuance costs		(5,000,000)	0	(8,000,000)
Repayments of debt		(16,000,000)	(15,000,000)	(15,000,000)
Payments of Debt Extinguishment Costs				0
Proceeds from issue of other debt		592,000,000
Repurchase of shares		0	0
Proceeds from issue of shares		0	0	0
Excess tax benefits from share-based payment arrangements		0	0	0
Dividends paid		0	(155,000,000)	(330,000,000)
Acquisition of noncontrolling interests		0	0	0
Dividends paid to noncontrolling interests		0	0	0
Cash received on intercompany financing activities		0	0	147,000,000
Cash paid on intercompany financing activities		(149,000,000)	(7,000,000)	(69,000,000)
Net cash provided by (used in) financing activities		891,000,000	(177,000,000)	247,000,000
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		0	0	0
Effect of exchange rate changes on cash and cash equivalents		0	0	0
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR		0	0	0
CASH AND CASH EQUIVALENTS, END OF YEAR		0	0	0
Non-Guarantor Subsidiaries [Member]
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED BY) PROVIDED BY OPERATING ACTIVITIES		(223,000,000)	212,000,000	662,000,000
Proceeds on disposal of fixed and intangible assets		13,000,000	6,000,000	9,000,000
Additions to fixed assets		(128,000,000)	(95,000,000)	(94,000,000)
Additions to intangible assets		(12,000,000)	(4,000,000)	(7,000,000)
Acquisitions of operations, net of cash acquired		(845,000,000)	(241,000,000)	(30,000,000)
Payments for (Proceeds from) Investments		3,000,000	(10,000,000)	(3,000,000)
Proceeds from Divestiture of Businesses, Net of Cash Divested		44,000,000	86,000,000	257,000,000
Cash received on intercompany investing activities		151,000,000	435,000,000	60,000,000
Cash paid on intercompany investing activities		(181,000,000)	(46,000,000)	(780,000,000)
Additional investment in subsidiaries		0	0
Net cash (used in) provided by continuing investing activities		(955,000,000)	131,000,000	(588,000,000)
Proceeds from Unsecured Lines of Credit		0
Senior notes issued				0
Debt issuance costs		0	(3,000,000)	0
Repayments of debt		(1,000,000)	0	0
Payments of Debt Extinguishment Costs				0
Proceeds from issue of other debt		0
Repurchase of shares		0	0
Proceeds from issue of shares		598,000,000	31,000,000	0
Excess tax benefits from share-based payment arrangements		7,000,000	5,000,000	2,000,000
Dividends paid		(150,000,000)	(352,000,000)	(7,000,000)
Acquisition of noncontrolling interests		(5,000,000)	0	(4,000,000)
Dividends paid to noncontrolling interests		(16,000,000)	(17,000,000)	(10,000,000)
Cash received on intercompany financing activities		828,000,000	180,000,000	467,000,000
Cash paid on intercompany financing activities		(136,000,000)	(314,000,000)	(223,000,000)
Net cash provided by (used in) financing activities		1,125,000,000	(470,000,000)	225,000,000
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(53,000,000)	(127,000,000)	299,000,000
Effect of exchange rate changes on cash and cash equivalents		(44,000,000)	(39,000,000)	(8,000,000)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR		624,000,000	790,000,000	499,000,000
CASH AND CASH EQUIVALENTS, END OF YEAR		527,000,000	624,000,000	790,000,000
Consolidation entries [Member]
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED BY) PROVIDED BY OPERATING ACTIVITIES		(150,000,000)	(662,000,000)	(567,000,000)
Proceeds on disposal of fixed and intangible assets		0	(1,000,000)	0
Additions to fixed assets		0	1,000,000	0
Additions to intangible assets		0	0	0
Acquisitions of operations, net of cash acquired		0	0	237,000,000
Payments for (Proceeds from) Investments		0	0	0
Proceeds from Divestiture of Businesses, Net of Cash Divested		0	0	(237,000,000)
Cash received on intercompany investing activities		(608,000,000)	(916,000,000)	(735,000,000)
Cash paid on intercompany investing activities		1,009,000,000	230,000,000	1,689,000,000
Additional investment in subsidiaries		598,000,000	31,000,000
Net cash (used in) provided by continuing investing activities		999,000,000	(655,000,000)	954,000,000
Proceeds from Unsecured Lines of Credit		0
Senior notes issued				0
Debt issuance costs		0	0	0
Repayments of debt		0	0	0
Payments of Debt Extinguishment Costs				0
Proceeds from issue of other debt		0
Repurchase of shares		0	0
Proceeds from issue of shares		(598,000,000)	(31,000,000)	0
Excess tax benefits from share-based payment arrangements		0	0	0
Dividends paid		150,000,000	662,000,000	567,000,000
Acquisition of noncontrolling interests		0	0	0
Dividends paid to noncontrolling interests		0	0	0
Cash received on intercompany financing activities		(1,009,000,000)	(230,000,000)	(1,689,000,000)
Cash paid on intercompany financing activities		608,000,000	916,000,000	735,000,000
Net cash provided by (used in) financing activities		(849,000,000)	1,317,000,000	(387,000,000)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		0	0	0
Effect of exchange rate changes on cash and cash equivalents		0	0	0
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR		0	0	0
CASH AND CASH EQUIVALENTS, END OF YEAR		$ 0	$ 0	$ 0

Financial Information for Is157

Financial Information for Issuer, Parent Guarantor, Other Guarantor Subsidiaries and Non-Guarantor Subsidiaries (Details Textual) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Aug. 15, 2013
Condensed Financial Statements, Captions [Line Items]
Percentage of Ownership in Wholly on Subsidiary by Parent	100.00%
Trinity Acquisition Limited [Member]
Condensed Financial Statements, Captions [Line Items]
Senior notes, outstanding balance		$ 525

Subsequent Events Subsequent158

Subsequent Events Subsequent Events (Details) - USD ($)	Jan. 04, 2016	Dec. 31, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 29, 2015	Dec. 31, 2013
Subsequent Event [Line Items]
Goodwill		$ 3,737,000,000	$ 3,737,000,000	$ 2,937,000,000		$ 2,838,000,000
Pension and Other Postretirement Defined Benefit Plans, Liabilities		$ (279,000,000)	$ (279,000,000)	$ (284,000,000)
United States of America, Dollars
Subsequent Event [Line Items]
Common Stock, Par or Stated Value Per Share		$ 0.000304635	$ 0.000304635	$ 0.000304635
Stock Issued During Period, Shares, Acquisitions				14,000
Towers Watson & Co [Member]
Subsequent Event [Line Items]
Business Acquisition, Pro Forma Revenue			$ 7,486,000,000	$ 7,303,000,000
Dividends		$ 10
Common Stock, Dividends, Per Share, Cash Paid		$ 694,000,000
Shares, Outstanding					69,000,000
Business Acquisition, Pro Forma Net Income (Loss)			(633,000,000)	(434,000,000)
Towers Watson & Co [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents	$ 476,000,000
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right	2.6490
Shares, Outstanding	69,000,000
Stock Issued During Period, Shares, Acquisitions	184,000,000
Share Price	$ 47.18
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned	$ 8,686,000,000
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	37,000,000
Business Combination, Consideration Transferred	8,723,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables	825,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other	124,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	242,000,000
Goodwill	6,546,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill	4,110,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets	208,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities Noncurrent	(1,016,000,000)
Pension and Other Postretirement Defined Benefit Plans, Liabilities	(941,000,000)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other	(751,000,000)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Other	(360,000,000)
Long-term Debt	(400,000,000)
Long-term Debt	740,000,000
Gras Savoye [Member]
Subsequent Event [Line Items]
Business Acquisition, Pro Forma Revenue			4,264,000,000	4,308,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents					$ 88,000,000
Business Combination, Consideration Transferred			833,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables					95,000,000
Goodwill					573,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities Noncurrent					$ (89,000,000)
Business Acquisition, Pro Forma Net Income (Loss)			(371,000,000)	(339,000,000)
Towers Watson Term Loan [Member] | Towers Watson & Co [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Long-term Debt	(188,000,000)
Towers Watson Revolving Credit Facility [Member] | Towers Watson & Co [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Long-term Debt	(212,000,000)
Towers Watson New Term Loan [Member] | Towers Watson & Co [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Long-term Debt	$ 340,000,000
Maximum [Member] | Gras Savoye [Member]
Subsequent Event [Line Items]
Business Acquisition, Pro Forma Revenue			435,000,000	506,000,000
Business Acquisition, Pro Forma Net Income (Loss)			$ (2,000,000)	$ 23,000,000

Quarterly Financial Data (Un159

Quarterly Financial Data (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Quarterly Financial Data [Abstract]
Total Revenues	$ 974	$ 846	$ 922	$ 1,087	$ 958	$ 812	$ 935	$ 1,097	$ 3,829	$ 3,802	$ 3,655
Total expenses	(972)	(819)	(817)	(794)	(819)	(778)	(787)	(771)	(3,402)	(3,155)	(2,992)
Net income (loss)	(18)	116	72	214	83	(8)	48	250	384	373	377
Net Income (Loss) Attributable to Parent	$ (24)	$ 117	$ 70	$ 210	$ 76	$ (7)	$ 47	$ 246	$ 373	$ 362	$ 365
Earnings per share - continuing operations
Basic	$ (0.35)	$ 1.72	$ 1.03	$ 3.09	$ 1.13	$ (0.10)	$ 0.69	$ 3.62	$ 5.49	$ 5.40	$ 5.53
Diluted	$ (0.35)	$ 1.70	$ 1.01	$ 3.04	$ 1.12	$ (0.10)	$ 0.68	$ 3.57	$ 5.41	$ 5.32	$ 5.37