Document and Entity Information	3 Months Ended
Document and Entity Information	Mar. 31, 2014	May 02, 2014
Document Documentand Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2014
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q1
Trading Symbol	WSH
Entity Registrant Name	WILLIS GROUP HOLDINGS PLC
Entity Central Index Key	0001140536
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		178,845,855

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $) In Millions, except Per Share data, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
REVENUES
Commissions and fees	$ 1,090	$ 1,046
Investment income	4	4
Other income	3	1
Total revenues	1,097	1,051
EXPENSES
Salaries and benefits	(570)	(568)
Other operating expenses	(165)	(162)
Depreciation expense	(23)	(26)
Amortization of intangible assets	(13)	(14)
Total expenses	(771)	(770)
OPERATING INCOME	326	281
Other income (expense), net	0	6
Interest expense	(32)	(31)
INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES	294	256
Income taxes	(63)	(48)
INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES	231	208
Interest in earnings of associates, net of tax	19	15
INCOME FROM CONTINUING OPERATIONS	250
NET INCOME	250	223
Less: net income attributable to noncontrolling interests	(4)	(4)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$ 246	$ 219
EARNINGS PER SHARE — BASIC AND DILUTED
— Basic earnings per share - continuing operations	$ 1.37	$ 1.27
— Diluted earnings per share - continuing operations	$ 1.35	$ 1.24
CASH DIVIDENDS DECLARED PER SHARE	$ 0.30	$ 0.28

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Statement of Comprehensive Income [Abstract]
Comprehensive income	$ 258	$ 186
Less: comprehensive income attributable to noncontrolling interests	(4)	(3)
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$ 254	$ 183

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $) In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
CURRENT ASSETS
Cash and cash equivalents	$ 734	$ 796
Accounts receivable, net	1,185	1,041
Fiduciary assets	9,306	8,412
Deferred tax assets	16	15
Other current assets	204	197
Total current assets	11,445	10,461
NON-CURRENT ASSETS
Fixed assets, net	482	481
Goodwill	2,835	2,838
Other intangible assets, net	339	353
Investments in associates	196	176
Deferred tax assets	6	7
Pension benefits asset	316	278
Other non-current assets	209	206
Total non-current assets	4,383	4,339
TOTAL ASSETS	15,828	14,800
CURRENT LIABILITIES
Fiduciary liabilities	9,306	8,412
Deferred revenue and accrued expenses	371	586
Income taxes payable	53	21
Short-term debt and current portion of long-term debt	15	15
Deferred tax liabilities	36	25
Other current liabilities	495	415
Total current liabilities	10,276	9,474
NON-CURRENT LIABILITIES
Long-term debt	2,307	2,311
Liability for pension benefits	130	136
Deferred tax liabilities	78	56
Provisions for liabilities	211	206
Other non-current liabilities	354	374
Total non-current liabilities	3,080	3,083
Total liabilities	13,356	12,557
COMMITMENTS AND CONTINGENCIES
EQUITY
Preference shares, $0.000115 nominal value; Authorized: 1,000,000,000; Issued nil shares in 2014 and 2013	0	0
Additional paid-in capital	1,378	1,316
Retained earnings	1,752	1,595
Accumulated Other Comprehensive Income (Loss), Net of Tax	(685)	(693)
Treasury shares, at cost, 46,408 shares, $0.000115 nominal value, in 2014 and 2013 and 40,000 shares, €1 nominal value, in 2014 and 2013	(3)	(3)
Total Willis Group Holdings stockholders’ equity	2,442	2,215
Noncontrolling interests	30	28
Total equity	2,472	2,243
TOTAL LIABILITIES AND EQUITY	15,828	14,800
Nominal Value In Dollars [Member]
EQUITY
Ordinary shares	0	0
Nominal Value In Euros [Member]
EQUITY
Ordinary shares	$ 0	$ 0

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical)	Mar. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)	Mar. 31, 2014 Nominal Value In Dollars [Member] USD ($)	Dec. 31, 2013 Nominal Value In Dollars [Member] USD ($)	Mar. 31, 2014 Nominal Value In Euros [Member] EUR (€)	Dec. 31, 2013 Nominal Value In Euros [Member] EUR (€)
Ordinary shares, nominal value			$ 0.000115	$ 0.000115	€ 1	€ 1
Ordinary shares, shares authorized			4,000,000,000	4,000,000,000	40,000	40,000
Ordinary shares, shares issued			179,249,064	178,861,250	40,000	40,000
Preference shares, nominal value	$ 0.000115	$ 0.000115
Preference shares, shares authorized	1,000,000,000	1,000,000,000
Preference shares, shares issued	0	0
Treasury shares, nominal value			$ 0.000115	$ 0.000115	€ 1	€ 1
Treasury stock, shares			46,408	46,408	40,000	40,000

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 250	$ 223
Adjustments to reconcile net income to total net cash provided by operating activities:
Net loss (gain) on disposal of operations and fixed and intangible assets	2	(1)
Depreciation expense	23	26
Amortization of intangible assets	13	14
Amortization of cash retention awards	2	2
Net periodic income of defined benefit pension plans	(4)	(1)
Provision for doubtful debts	1	1
Provision for deferred income taxes	13	2
Excess tax benefits from share-based payment arrangements	(1)
Share-based compensation	14	12
Gain on derivative instruments	(3)	(4)
Undistributed earnings of associates	(19)	(13)
Effect of exchange rate changes on net income	1	(5)
Change in operating assets and liabilities, net of effects from purchase of subsidiaries:
Accounts receivable	(140)	(128)
Fiduciary assets	(871)	(672)
Fiduciary liabilities	871	672
Cash incentives paid	(315)	(196)
Funding of defined benefit pension plans	(28)	(44)
Other assets		(4)
Other liabilities	192	142
Movement on provisions	4	13
Net cash provided by continuing operating activities	5	39
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	1	4
Additions to fixed assets	(22)	(23)
Payments to Acquire Intangible Assets	(1)	0
Acquisitions of subsidiaries, net of cash acquired	0	(1)
Payments to acquire other investments	(4)	(1)
Proceeds on sale of operations, net of cash disposed	5	0
Net cash used in continuing investing activities	(21)	(21)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from draw down of revolving credit facilities		55
Debt issuance costs	(2)	0
Repayments of debt	(4)	(4)
Repurchase of shares	(35)
Proceeds from issue of shares	43	19
Excess tax benefits from share-based payment arrangements	1
Dividends paid	(50)	(47)
Acquisition of noncontrolling interests	0	(4)
Dividends paid to noncontrolling interests	(2)	(1)
Net cash (used in) provided by continuing financing activities	(49)	18
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(65)	36
Effect of exchange rate changes on cash and cash equivalents	3	(5)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	796	500
CASH AND CASH EQUIVALENTS, END OF PERIOD	$ 734	$ 531

NATURE OF OPERATIONS	3 Months Ended
NATURE OF OPERATIONS	Mar. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	NATURE OF OPERATIONS Willis provides a broad range of insurance and reinsurance broking and risk management consulting services to its clients worldwide, both directly and indirectly through its associates. 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. 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.

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES The accompanying condensed consolidated financial statements (‘Interim Financial Statements’) have been prepared in accordance with accounting principles generally accepted in the United States of America (‘US GAAP’). The Interim Financial Statements are unaudited but include all adjustments (consisting of normal recurring adjustments) which the Company’s management considers necessary for a fair presentation of the financial position as of such dates and the operating results and cash flows for those periods. Certain information and footnote disclosures normally included in financial statements prepared in accordance with US GAAP have been condensed or omitted. However, the Company believes that the disclosures are adequate to make the information presented not misleading. The results of operations for the three months ended March 31, 2014 may not necessarily be indicative of the operating results for the entire fiscal year. These Interim Financial Statements should be read in conjunction with the Company’s consolidated balance sheets as of December 31, 2013 and 2012, and the related consolidated statements of operations, comprehensive income, cash flows and changes in equity for each of the three years in the period ended December 31, 2013 included in the Annual Report on Form 10-K filed with the Securities and Exchange Commission on February 27, 2014 (‘2013 10-K’). Effective from January 1, 2014, the Company has made changes to the presentation of certain items within the Consolidated Statements of Operations. Foreign exchange gains and losses, primarily from balance sheet revaluation, and gains and losses from the disposal of operations, previously reported within 'Total operating expenses', are reported in a new income statement line item, 'Other income (expense), net', which is reported below Operating income. Prior period amounts have been reclassified to conform to this presentation. In July 2013, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists - a consensus of the FASB Emerging Issues Task Force (ASU 2013-11) which provides guidance on financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward (NOL), or similar tax loss, or a tax credit carryforward exists. Such unrecognized tax benefits are required to be presented as a reduction of a deferred tax asset for a NOL or other tax credit carryforward whenever the NOL or tax credit carryforward would be available to reduce the additional taxable income or tax due if the tax position is disallowed. This standard is effective prospectively for annual and interim reporting periods beginning after December 15, 2013. The Company adopted the new guidance effective January 1, 2014. The Company has adopted this guidance prospectively from January 1, 2014 and has not applied the amendments to the prior reporting period. As a result of this adoption, as at March 31, 2014, other non-current liabilities and deferred tax assets have been reduced by $21 million. In April 2014, the FASB issued ASU No. 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. This guidance changes the criteria for reporting discontinued operations and enhances the related disclosures around discontinued operations. The new guidance requires a disposal of a component of an entity or a group of components of an entity to be reported in discontinued operations if the disposal represents a strategic shift that has, or will have, a major effect on an entity’s operations and financial results. This guidance is effective for interim and annual periods beginning after December 15, 2014.

SALARIES AND BENEFITS EXPENSE	3 Months Ended
SALARIES AND BENEFITS EXPENSE	Mar. 31, 2014
Compensation Related Costs [Abstract]
SALARIES AND BENEFITS EXPENSE	SALARIES AND BENEFITS EXPENSE Severance Costs Severance costs arise in the normal course of business and these charges amounted to $3 million in the three months ended March 31, 2014 (three months ended March 31, 2013: $nil). During the three months ended March 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 have been eliminated.

- Definition

The entire disclosure for compensation costs, including compensated absences accruals, compensated absences liability, deferred compensation arrangements and income statement compensation items. Deferred compensation arrangements may include a description of an arrangement with an individual employee, which is generally an employment contract between the entity and a selected officer or key employee containing a promise by the employer to pay certain amounts at designated future dates, usually including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period, the number of shares (units) issued during the period under such arrangements, and the carrying amount as of the balance sheet date of the related liability.

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INCOME TAXES

3 Months Ended

Mar. 31, 2014

Income Tax Disclosure [Abstract]

INCOME TAXES

The tables below reflect the components of the three months ended March 31, 2014 and 2013 tax charge:



	Income before tax			Tax			Effective tax rate
	(millions, except percentages)
Three months ended March 31, 2014
Non-US ordinary income taxed at estimated annual effective tax rate	$	232		$	(50	)	22	%
US ordinary income and tax charge	65			(12		)	18	%
Items where tax effect is treated discretely:
Loss on disposal of operations	(3		)	1			33	%
Net adjustment in respect of prior periods	—			(2		)	—	%
As reported	$	294		$	(63	)	21	%
Three months ended March 31, 2013
Non-US ordinary income taxed at estimated annual effective tax rate	$	218		$	(45	)	21	%
US ordinary income and tax charge	$	38		$	(3	)	8	%
As reported	$	256		$	(48	)	19	%

For interim income tax reporting purposes, the Company generally determines its best estimate of an annual effective tax rate and applies that rate to its year-to-date ordinary income. The Company's estimated annual effective tax rate excludes significant, unusual or infrequently occurring items and certain other items excluded pursuant to the US GAAP authoritative guidance where applicable. The income tax expense (or benefit) related to all other items is individually computed and recognized when the items occur.

For the three months ended March 31, 2014, the reported tax rate was approximately 21 percent. The reported tax rate for the three months ended March 31, 2013 was 19 percent.

The Company's tax rate differs from the US statutory income tax rate of 35 percent primarily due to income being subject to tax in numerous non-US jurisdictions with varying tax rates, as well as the valuation allowance maintained in the US due to losses incurred in recent years.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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EARNINGS PER SHARE

3 Months Ended

Mar. 31, 2014

Earnings Per Share [Abstract]

EARNINGS PER SHARE

Basic and diluted earnings per share are calculated by dividing net income attributable to Willis Group Holdings 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 issuance of shares that then shared in the net income of the Company.

At March 31, 2014, time-based and performance-based options to purchase 7.0 million and 5.0 million shares (March 31, 2013: 9.6 million and 6.3 million), respectively, and 2.9 million restricted stock units (March 31, 2013: 2.4 million) were outstanding.

Basic and diluted earnings per share are as follows:



	Three months ended March 31,
	2014			2013
	(millions, except per share data)
Net income attributable to Willis Group Holdings	$	246		$	219

Basic average number of shares outstanding	179			173
Dilutive effect of potentially issuable shares	3			3
Diluted average number of shares outstanding	182			176
Basic earnings per share:
Net income attributable to Willis Group Holdings shareholders	$	1.37		$	1.27
Dilutive effect of potentially issuable shares	(0.02		)	(0.03		)
Diluted earnings per share:
Net income attributable to Willis Group Holdings shareholders	$	1.35		$	1.24

Options to purchase 1.8 million shares were not included in the computation of the dilutive effect of stock options for the three months ended March 31, 2014 respectively because the effect was antidilutive (three months ended March 31, 2013: 7.8 million shares).

- Definition

The entire disclosure for earnings per share.

+ References+ Details

PENSION PLANS

3 Months Ended

Mar. 31, 2014

Defined Contribution Pension and Other Postretirement Plans Disclosure [Abstract]

PENSION PLANS

The components of the net periodic benefit (income) cost of the UK, US and other defined benefit plans are as follows:



	Three months ended March 31,
	UK Pension Benefits						US Pension Benefits						Other Pension Benefits
	2014			2013			2014			2013			2014			2013
	(millions)
Components of net periodic benefit (income) cost:
Service cost	$	11		$	9		$	—		$	—		$	—		$	1
Interest cost	30			27			10			10			2			1
Expected return on plan assets	(54		)	(47		)	(13		)	(13		)	(1		)	(1		)
Amortization of unrecognized prior service gain	(1		)	(1		)	—			—			—			—
Amortization of unrecognized actuarial loss	11			11			1			2			—			—
Net periodic benefit (income) cost	$	(3	)	$	(1	)	$	(2	)	$	(1	)	$	1		$	1

During the three months ended March 31, 2014, the Company made cash contributions of $21 million (2013: $30 million) into the UK defined benefit pension plan. In addition to this, a further payment of $3 million (2013: $3 million) was made in respect of employees’ salary sacrifice contributions. Cash contributions of $2 million and $2 million (2013: $9 million and $2 million) were made to the US plan and other defined benefit pension plans, respectively.

Contributions to the UK defined benefit pension plan in 2014 are expected to total $83 million, of which approximately $23 million relates to on-going contributions calculated as 15.9 percent of active plan members’ pensionable salaries and approximately $60 million relates to contributions towards funding the deficit.

In addition, for full year 2014, the Company expects to contribute approximately $12 million to the UK defined benefit pension plan related to employees’ salary sacrifice contributions. The Company also expects to contribute approximately $30 million to the US plan and $9 million to the other defined benefit pension plans for the full year 2014 (inclusive of amounts contributed in the year to date).

Further contributions will be payable into the UK pension plan based on a profit share calculation (equal to 20 percent of EBITDA in excess of $900 million per annum as defined by the revised schedule of contributions) and an exceptional return calculation (equal to 10 percent of any exceptional returns made to shareholders, for example, share buybacks and special dividends). In respect of 2014, any such contributions will be paid in 2015 on finalization of the calculations. Aggregate contributions under the deficit funding contribution and the profit share calculation are capped at £312 million ($520 million) over the six-year period ended December 31, 2017.

The schedule of contributions is automatically renegotiated after three years and at any earlier time jointly agreed by the Company and the Trustee.

COMMITMENTS AND CONTINGENCIES

3 Months Ended

Mar. 31, 2014

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

Contractual Obligations

Pensions

The Company’s pension funding obligations are set out in Note 7 — ‘Pension Plans’.

Other Contractual Obligations

In July 2010, the Company made a capital commitment of $25 million to Trident V Parallel Fund, LP. As of March 31, 2014 there had been approximately $19 million of capital contributions.

In May 2011, the Company made a capital commitment of $10 million to Dowling Capital Partners I, LP. As of March 31, 2014 there had been approximately $4 million of capital contributions.

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 and self-insured risks have increased significantly in recent years. Regarding self-insured risks, the Company has established provisions which are believed to be adequate in the light of current information and legal advice, and the Company adjusts such provisions from time to time according to developments.

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 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, of which the Company is currently aware, are:

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.

The 13 actions are as follows:

•

Troice, et al. v. Willis of Colorado, Inc., et al., C.A. No. 3:09-CV-1274-N, was filed on July 2, 2009 in the U.S. District Court for the Northern District of Texas against Willis Group Holdings plc, Willis of Colorado, Inc. and a Willis associate, among others. On April 1, 2011, plaintiffs filed the operative Third Amended Class Action Complaint individually and on behalf of a putative, worldwide class of Stanford investors, adding Willis Limited as a defendant and alleging claims under Texas statutory and common law and seeking damages in excess of $1 billion, punitive damages and costs. On May 2, 2011, the defendants filed motions to dismiss the Third Amended Class Action Complaint, arguing, inter alia, that the plaintiffs’ claims are precluded by the Securities Litigation Uniform Standards Act of 1998 (‘SLUSA’).

On May 10, 2011, the court presiding over the Stanford-related actions in the Northern District of Texas entered an order providing that it would consider the applicability of SLUSA to the Stanford-related actions based on the decision in a separate Stanford action not involving a Willis entity, Roland v. Green, Civil Action No. 3:10-CV-0224-N. On August 31, 2011, the court issued its decision in Roland, dismissing that action with prejudice under SLUSA.

On October 27, 2011, the court in Troice entered an order (i) dismissing with prejudice those claims asserted in the Third Amended Class Action Complaint on a class basis on the grounds set forth in the Roland decision discussed above and (ii) dismissing without prejudice those claims asserted in the Third Amended Class Action Complaint on an individual basis. Also on October 27, 2011, the court entered a final judgment in the action.

On October 28, 2011, the plaintiffs in Troice filed a notice of appeal to the U.S. Court of Appeals for the Fifth Circuit. Subsequently, Troice, Roland and a third action captioned Troice, et al. v. Proskauer Rose LLP, Civil Action No. 3:09-CV-01600-N, which also was dismissed on the grounds set forth in the Roland decision discussed above and on appeal to the U.S. Court of Appeals for the Fifth Circuit, were consolidated for purposes of briefing and oral argument. Following the completion of briefing and oral argument, on March 19, 2012, the Fifth Circuit reversed and remanded the actions. On April 2, 2012, the defendants-appellees filed petitions for rehearing en banc. On April 19, 2012, the petitions for rehearing en banc were denied. On July 18, 2012, defendants-appellees filed a petition for writ of certiorari with the United States Supreme Court regarding the Fifth Circuit's reversal in Troice. On January 18, 2013, the Supreme Court granted our petition. Opening briefs were filed on May 3, 2013 and the Supreme Court heard oral argument on October 7, 2013. On February 26, 2014, the Supreme Court affirmed the Fifth Circuit's decision.

On March 19, 2014, the plaintiffs in Troice filed a Motion to Defer Resolution of Motions to Dismiss, to Compel Rule 26(f) Conference and For Entry of Scheduling Order. That motion has now been fully briefed by the parties and awaits disposition by the court.

On March 25, 2014, the parties in Troice and the Janvey, et al. v. Willis of Colorado, Inc., et al. action discussed below stipulated to the consolidation of the two actions for pre-trial purposes under Rule 42(a) of the Federal Rules of Civil Procedure. On March 28, 2014, the Court “so ordered” that stipulation and, thus, consolidated Troice and Janvey for pre-trial purposes under Rule 42(a).

•

Ranni v. Willis of Colorado, Inc., et al., C.A. No. 09-22085, was filed on July 17, 2009 against Willis Group Holdings plc and Willis of Colorado, Inc. in the U.S. District Court for the Southern District of Florida. The complaint was filed on behalf of a putative class of Venezuelan and other South American Stanford investors and alleges claims under Section 10(b) of the Securities Exchange Act of 1934 (and Rule 10b-5 thereunder) and Florida statutory and common law and seeks damages in an amount to be determined at trial. On October 6, 2009, Ranni was transferred, for consolidation or coordination with other Stanford-related actions (including Troice), to the Northern District of Texas by the U.S. Judicial Panel on Multidistrict Litigation (the ‘JPML’). The defendants have not yet responded to the complaint in Ranni.

•

Canabal, et al. v. Willis of Colorado, Inc., et al., C.A. No. 3:09-CV-1474-D, was filed on August 6, 2009 against Willis Group Holdings plc, Willis of Colorado, Inc. and the same Willis associate named as a defendant in Troice, among others, also in the Northern District of Texas. The complaint was filed individually and on behalf of a putative class of Venezuelan Stanford investors, alleged claims under Texas statutory and common law and sought damages in excess of $1 billion, punitive damages, attorneys’ fees and costs. On December 18, 2009, the parties in Troice and Canabal stipulated to the consolidation of those actions (under the Troice civil action number), and, on December 31, 2009, the plaintiffs in Canabal filed a notice of dismissal, dismissing the action without prejudice.

•

Rupert, et al. v. Winter, et al., Case No. 2009C115137, was filed on September 14, 2009 on behalf of 97 Stanford investors against Willis Group Holdings plc, Willis of Colorado, Inc. and the same Willis associate, among others, in Texas state court (Bexar County). The complaint alleges claims under the Securities Act of 1933, Texas and Colorado statutory law and Texas common law and seeks special, consequential and treble damages of more than $300 million, attorneys’ fees and costs. On October 20, 2009, certain defendants, including Willis of Colorado, Inc., (i) removed Rupert to the U.S. District Court for the Western District of Texas, (ii) notified the JPML of the pendency of this related action and (iii) moved to stay the action pending a determination by the JPML as to whether it should be transferred to the Northern District of Texas for consolidation or coordination with the other Stanford-related actions. On April 1, 2010, the JPML issued a final transfer order for the transfer of Rupert to the Northern District of Texas. On January 24, 2012, the court remanded Rupert to Texas state court (Bexar County), but stayed the action until further order of the court. The defendants have not yet responded to the complaint in Rupert.

•

Casanova, et al. v. Willis of Colorado, Inc., et al., C.A. No. 3:10-CV-1862-O, was filed on September 16, 2010 on behalf of seven Stanford investors against Willis Group Holdings plc, Willis Limited, Willis of Colorado, Inc. and the same Willis associate, among others, also in the Northern District of Texas. The complaint alleges claims under Texas statutory and common law and seeks actual damages in excess of $5 million, punitive damages, attorneys’ fees and costs. The defendants have not yet responded to the complaint in Casanova.

•

Rishmague, et ano. v. Winter, et al., Case No. 2011CI2585, was filed on March 11, 2011 on behalf of two Stanford investors, individually and as representatives of certain trusts, against Willis Group Holdings plc, Willis of Colorado, Inc., Willis of Texas, Inc. and the same Willis associate, among others, in Texas state court (Bexar County). The complaint alleges claims under Texas and Colorado statutory law and Texas common law and seeks special, consequential and treble damages of more than $37 million and attorneys’ fees and costs. On April 11, 2011, certain defendants, including Willis of Colorado, Inc., (i) removed Rishmague to the Western District of Texas, (ii) notified the JPML of the pendency of this related action and (iii) moved to stay the action pending a determination by the JPML as to whether it should be transferred to the Northern District of Texas for consolidation or coordination with the other Stanford-related actions. On August 8, 2011, the JPML issued a final transfer order for the transfer of Rishmague to the Northern District of Texas, where it is currently pending. The defendants have not yet responded to the complaint in Rishmague.

•

MacArthur v. Winter, et al., Case No. 2013-07840, was filed on February 8, 2013 on behalf of two Stanford investors against Willis Group Holdings plc, Willis of Colorado, Inc., Willis of Texas, Inc. and the same Willis associate, among others, in Texas state court (Harris County). The complaint alleges claims under Texas and Colorado statutory law and Texas common law and seeks actual, special, consequential and treble damages of approximately $4 million and attorneys' fees and costs. On March 29, 2013, Willis of Colorado, Inc. and Willis of Texas, Inc. (i) removed MacArthur to the U.S. District Court for the Southern District of Texas and (ii) notified the JPML of the pendency of this related action. On April 2, 2013, Willis of Colorado, Inc. and Willis of Texas, Inc. filed a motion in the Southern District of Texas to stay the action pending a determination by the JPML as to whether it should be transferred to the Northern District of Texas for consolidation or coordination with the other Stanford-related actions. Also on April 2, 2013, the court presiding over MacArthur in the Southern District of Texas transferred the action to the Northern District of Texas for consolidation or coordination with the other Stanford-related actions. The defendants have not yet responded to the complaint in MacArthur.

•

Florida suits: On February 14, 2013, five law suits were filed against Willis Group Holdings plc, Willis Limited and Willis of Colorado, Inc. in Florida state court (Miami-Dade County) alleging violations of Florida common law. The five suits are: (1) Barbar, et al. v. Willis Group Holdings Public Limited Company, et al., Case No. 13-05666CA27, filed on behalf of 35 Stanford investors seeking compensatory damages in excess of $30 million; (2) de Gadala-Maria, et al. v. Willis Group Holdings Public Limited Company, et al., Case No. 13-05669CA30, filed on behalf of 64 Stanford investors seeking compensatory damages in excess of $83.5 million; (3) Ranni, et ano. v. Willis Group Holdings Public Limited Company, et al., Case No. 13-05673CA06, filed on behalf of two Stanford investors seeking compensatory damages in excess of $3 million; (4) Tisminesky, et al. v. Willis Group Holdings Public Limited Company, et al., Case No. 13-05676CA09, filed on behalf of 11 Stanford investors seeking compensatory damages in excess of $6.5 million; and (5) Zacarias, et al. v. Willis Group Holdings Public Limited Company, et al., Case No. 13-05678CA11, filed on behalf of 10 Stanford investors seeking compensatory damages in excess of $12.5 million. On June 3, 2013, Willis of Colorado, Inc. removed all five cases to the Southern District of Florida and, on June 4, 2013, notified the JPML of the pendency of these related actions. On June 10, 2013, the court in Tisminesky issued an order sua sponte staying and administratively closing that action pending a determination by the JPML as to whether it should be transferred to the Northern District of Texas for consolidation and coordination with the other Stanford-related actions. On June 11, 2013, Willis of Colorado, Inc. moved to stay the other four actions pending the JPML's transfer decision. On June 20, 2013, the JPML issued a conditional transfer order for the transfer of the five actions to the Northern District of Texas, the transmittal of which was stayed for seven days to allow for any opposition to be filed. On June 28, 2013, with no opposition having been filed, the JPML lifted the stay, enabling the transfer to go forward. The defendants have not yet responded to the complaints in these actions.

Janvey, et al. v. Willis of Colorado, Inc., et al., Case No. 3:13-CV-03980-D, was filed on October 1, 2013 also in for the Northern District of Texas against Willis Group Holdings plc, Willis Limited, Willis North America Inc., Willis of Colorado, Inc. and the same Willis associate. The complaint was filed (i) by Ralph S. Janvey, in his capacity as Court-Appointed Receiver for the Stanford Receivership Estate, and the Official Stanford Investors Committee (the ‘OSIC’) against all defendants and (ii) on behalf of a putative, worldwide class of Stanford investors against Willis North America Inc. Plaintiffs Janvey and the OSIC allege claims under Texas common law and the court’s Amended Order Appointing Receiver, and the putative class plaintiffs allege claims under Texas statutory and common law. Plaintiffs seek actual damages in excess of $1 billion, punitive damages and costs. On November 15, 2013, plaintiffs filed the operative First Amended Complaint, which added certain defendants unaffiliated with Willis. On February 28, 2014, the defendants filed motions to dismiss the First Amended Complaint, which motions are currently being briefed by the parties and await disposition by the court.


•	As discussed above, on March 25, 2014, the parties in Troice and Janvey stipulated to the consolidation of the two actions for pre-trial purposes under Rule 42(a) of the Federal Rules of Civil Procedure. On March 28, 2014, the Court “so ordered” that stipulation and, thus, consolidated Troice and Janvey for pre-trial purposes under Rule 42(a).

Additional actions could be brought in the future by other investors in certificates of deposit issued by Stanford and its affiliates. The Company disputes these allegations and intends to defend itself vigorously against these actions. The outcomes of these actions, however, including any losses or other payments that may occur as a result, cannot be predicted at this time.

- Definition

The entire disclosure for commitments and contingencies.

+ References+ Details

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES

3 Months Ended

Mar. 31, 2014

Derivative Instruments and Hedging Activities Disclosure [Abstract]

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES

Fair Value of Derivative Financial Instruments

In addition to the note below, see Note 10 — ‘Fair Value Measurement’ 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 receives cash for premiums and claims which it deposits in short-term investments denominated in US dollars and other currencies. 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.

In order to manage interest rate risk arising from these financial assets, the Company entered into interest rate swaps to receive a fixed rate of interest and pay a variable rate of interest denominated in the various currencies related to the short-term investments. The use of interest rate contracts essentially converted groups of short-term variable rate investments to fixed rate investments. The fair value of these contracts was recorded in other assets and other liabilities. For contracts that qualified as cash flow hedges for accounting purposes, the effective portions of changes in fair value were recorded as a component of other comprehensive income, to the extent that the hedge relationships were highly effective.

At March 31, 2014, the Company had no derivative financial instruments that were designated as cash flow hedges of interest rate risk on investments.

Interest Rate Risk — Interest Expense

The Company's operations are financed principally by $2,054 million fixed rate senior notes maturing through 2043 and $270 million under a 7-year term loan facility. The Company has access to $800 million under a revolving credit facility expiring July 23, 2018, $300 million under a revolving credit facility expiring March 3, 2015, which will be available for regulatory capital purposes related to securities underwriting only, and $22 million under two further revolving credit facilities.

The 7-year term loan facility bears interest at LIBOR plus 1.50%. As of March 31, 2014, $nil was drawn on the $800 million revolving credit facility. Drawings under that facility bear interest at LIBOR plus 1.50%. These margins apply while the Company’s debt rating remains BBB-/Baa3. Should the Company’s debt rating change, then the margin will change in accordance with the credit facilities agreements.

As of March 31, 2014, $nil was drawn on the $300 million revolving credit facility. Advances under that credit facility shall bear interest at a rate equal to (a) for Eurocurrency Loans, LIBOR plus 1.50% to 2.25%, and (b) for base rates Loans, the highest of (i) the Federal Funds rates plus 0.5%, (ii) the 'prime rate' as announced by SunTrust Bank, and (iii) LIBOR plus 1.00%, plus 0.5% to 1.25%, in each case, based upon the Company’s guaranteed senior-unsecured long term debt rating.

On April 28, 2014 the company entered in to 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.

The fixed rate senior notes bear interest at various rates as detailed in Note 15 — ‘Debt’.

During the three months ended March 31, 2010, the Company entered into a series of interest rate swaps for a total notional amount of $350 million to receive a fixed rate and pay a variable rate on a semi-annual basis, with a maturity date of July 15, 2015. The Company had previously designated these instruments as fair value hedges against its $350 million 5.625% senior notes due 2015 and accounted for them accordingly until the first quarter of 2013 at which point these swaps, although remaining as economic hedges, no longer qualified for hedge accounting. The Company closed out these interest rate swaps in 2013 and received a cash settlement of $13 million on termination.

Following the partial extinguishment of the 5.625% senior notes due 2015 on August 15, 2013, the Company recorded a credit of $7 million removing a corresponding partial amount of the fair value adjustment to the carrying values of the notes originally recognized in connection with the interest rate swaps. The remaining $5 million fair value adjustment at that date, will be amortized through interest expense over the period to maturity.

To hedge against the potential variability in benchmark interest rates in advance of the anticipated debt issuance, the Company entered into two short-term treasury locks during the three months ended June 30, 2013. These were closed out during the three months ended September 30, 2013 following the issue of the new senior notes described in Note 15 - 'Debt'. The fair value of these treasury locks at the close out date was $21 million, received as a cash settlement on termination.

The Company had designated the Treasury locks as effective hedges of the anticipated transaction and had recognized a gain of $19 million in other comprehensive income in relation to the effective element that qualified for hedge accounting. This amount will be reclassified into earnings consistent with the recognition of interest expense on the 4.625% senior notes due 2023 and the 6.125% senior notes due 2043. In addition, in 2013 the Company recognized a $2 million gain in interest expense for the portion of the treasury locks determined as ineffective.

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 as follows:


•	to the extent that forecast Pounds sterling expenses exceed Pounds 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

•

to the extent 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.

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 while 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 interest expense. Amounts held in comprehensive income are reclassified into earnings when the hedged exposure affects earnings.

At March 31, 2014 and December 31, 2013, the Company’s foreign currency contracts were all designated as hedging instruments except 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. Foreign currency notional amounts are reported in US dollars translated at contracted exchange rates.



	Sell		Fair value
	(millions)
US dollar	$	447	$	20
Euro	155		(2		)
Japanese yen	45		4

In addition to forward exchange contracts we undertake 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 March 31, 2014 and December 31, 2013 were immaterial.

During the three months ended March 31, 2014, the Company entered into a number of 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 $158 million (December 31, 2013: $228 million). In respect of these transactions, an immaterial amount has been recognized as an asset within other current assets and a nominal gain has been recognized in other operating expenses for the period.

Derivative Financial Instruments

The table below presents the fair value of the Company’s derivative financial instruments and their balance sheet classification at March 31, 2014 and December 31, 2013:



		Fair value
Derivative financial instruments designated as hedging instruments:	Balance sheet classification	March 31, 2014		December 31, 2013
		(millions)
Assets:
Forward exchange contracts	Other assets	$	24	$	23
Total derivatives designated as hedging instruments		$	24	$	23
Liabilities:
Forward exchange contracts	Other liabilities	$	2	$	2
Total derivatives designated as hedging instruments		$	2	$	2

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 the three months ended March 31, 2014 and 2013:



Derivatives in cash flow hedging relationships	Amount of gain (loss) recognized in OCI⁽ⁱ⁾on derivative (effective element)			Location of gain (loss) reclassified from accumulated OCI⁽ⁱ⁾ into income (effective element)	Amount of gain (loss) reclassified from accumulated OCI⁽ⁱ⁾ into income (effective element)			Location of gain (loss) recognized in income on derivative (ineffective hedges and ineffective element of effective hedges)	Amount of gain (loss) recognized in income on derivative (ineffective hedges and ineffective element of effective hedges)
	(millions)				(millions)				(millions)
Three months ended March 31, 2014
Interest rate swaps	$	—		Investment income	$	(2	)	Other operating expenses	$	—
Forward exchange contracts	—			Other operating expenses	1			Interest expense	—
Total	$	—			$	(1	)		$	—
Three months ended March 31, 2013
Interest rate swaps	$	—		Investment income	$	(1	)	Other operating expenses	$	—
Forward exchange contracts	(13		)	Other operating expenses	(2		)	Interest expense	—
Total	$	(13	)		$	(3	)		$	—

____________________

Amounts above shown gross of tax.

⁽ⁱ⁾ 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 rates 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 March 31, 2014, the Company estimates there will be $21 million of net derivative gains reclassified from accumulated comprehensive income into earnings within the next twelve months as the forecasted transactions affect earnings.

Fair Value Hedges

The Company had previously designated interest rate swaps as fair value hedges against its $350 million 5.625% senior notes due 2015 and accounted for them accordingly until the first quarter of 2013 at which point these swaps, although remaining as economic hedges, no longer qualified for hedge accounting.

All components of each derivative’s gain or loss were included in the assessment of hedge effectiveness.

The table below presents the effects of derivative financial instruments no longer in fair value hedging relationships on the consolidated statements of operations for the three months ended March 31, 2014 and 2013.



Derivative no longer in fair value hedging relationships	Hedged item no longer in fair value hedging relationship	(Loss) gain recognized for derivative		Amortization of prior loss recognized on hedged item			Net gain recognized in interest expense
		(millions)
Three months ended March 31, 2014
Interest rate swaps	5.625% senior notes due 2015	$	—	$	—		$	—
Three months ended March 31, 2013
Interest rate swaps	5.625% senior notes due 2015	$	—	$	(2	)	$	2

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, 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 March 31, 2014.

- Definition

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

+ References

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+ Details

FAIR VALUE MEASUREMENT

3 Months Ended

Mar. 31, 2014

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENT

The Company has categorized its assets and liabilities that are measured at fair value on a 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:


•	Long-term debt excluding the fair value hedge - Fair values are based on quoted market values and are therefore classified as Level 1 measurements.


•	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.

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.



	March 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:
Cash and cash equivalents	$	734	$	—	$	—	$	734
Fiduciary funds (included within Fiduciary assets)	1,953		—		—		1,953
Derivative financial instruments	—		24		—		24
Total assets	$	2,687	$	24	$	—	$	2,711
Liabilities at fair value:
Derivative financial instruments	—		2		—		2
Total liabilities	$	—	$	2	$	—	$	2



	December 31, 2013
	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:
Cash and cash equivalents	$	796	$	—	$	—	$	796
Fiduciary funds (included within Fiduciary assets)	1,662		—		—		1,662
Derivative financial instruments	—		23		—		23
Total assets	$	2,458	$	23	$	—	$	2,481
Liabilities at fair value:
Derivative financial instruments	—		2		—		2
Total liabilities	$	—	$	2	$	—	$	2

The estimated fair value of the Company’s financial instruments held or issued to finance the Company’s operations is summarized below. Certain estimates and judgments were required to develop the fair value amounts. 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.



	March 31, 2014				December 31, 2013
	Carrying amount		Fair value		Carrying amount		Fair value
	(millions)
Assets:
Derivative financial instruments	$	24	$	24	$	23	$	23
Liabilities:
Short-term debt	$	15	$	15	$	15	$	15
Long-term debt	2,307		2,467		2,311		2,444
Derivative financial instruments	2		2		2		2

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References+ Details

GOODWILL

3 Months Ended

Mar. 31, 2014

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL

Goodwill represents the excess of the cost of businesses acquired over the fair market 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.

The Company has determined that its reporting units are consistent with its operating segments: North America; International and Global. 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 disposed entity based on the 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 segment for the three months ended March 31, 2014 and the year ended December 31, 2013 are as follows:



	Global		North America			International			Total
	(millions)
Balance at January 1, 2013
Goodwill, gross	$	1,127	$	1,792		$	400		$	3,319
Accumulated impairment losses	—		(492		)	—			(492		)
Goodwill, net	$	1,127	$	1,300		$	400		$	2,827
Purchase price allocation adjustments	—		(1		)	—			(1		)
Goodwill acquired during the year	15		—			1			16
Goodwill disposed of during the year	—		(14		)	—			(14		)
Other movements ⁽ⁱ⁾	—		(1		)	—			(1		)
Foreign exchange	3		—			8			11
Balance at December 31, 2013
Goodwill, gross	$	1,145	$	1,776		$	409		$	3,330
Accumulated impairment losses	—		(492		)	—			(492		)
Goodwill, net	$	1,145	$	1,284		$	409		$	2,838
Goodwill disposed of during the period	—		(4		)	—			(4		)
Other movements ^{(i) (ii)}	88		(45		)	(43		)	—
Foreign exchange	1		—			—			1
Balance at March 31, 2014
Goodwill, gross	$	1,234	$	1,727		$	366		$	3,327
Accumulated impairment losses	—		(492		)	—			(492		)
Goodwill, net	$	1,234	$	1,235		$	366		$	2,835

________________________________


⁽ⁱ⁾	North America — $nil (2013: $1 million) tax benefit arising on the exercise of fully vested HRH stock options which were issued as part of the acquisition of HRH in 2008.

⁽ⁱⁱ⁾

Effective January 1, 2014, the Company changed its internal reporting structure: UK retail, previously reported within the International segment, is now reported within the Global segment; Mexico Retail, which was previously reported within the North America segment, is now reported in the International segment; and the US captive consulting business and facultative reinsurance businesses, both previously reported within the North America segment, is now reported within the Global segment. Goodwill has been reallocated between segments using the relative fair value allocation approach.

OTHER INTANGIBLE ASSETS, NET

3 Months Ended

Mar. 31, 2014

Intangible Assets, Net (Excluding Goodwill) [Abstract]

OTHER INTANGIBLE ASSETS, NET

Other intangible assets are classified into the following categories:


•	‘Customer and Marketing Related’, including:


•	client relationships;


•	client lists;


•	non-compete agreements;


•	trade names; and


•	‘Contract based, Technology and Other’ includes all other purchased intangible assets.

The major classes of amortizable intangible assets are as follows:



	March 31, 2014							December 31, 2013
	Gross carrying amount		Accumulated amortization			Net carrying amount		Gross carrying amount		Accumulated amortization			Net carrying amount
	(millions)
Customer and Marketing Related:
Client Relationships	$	669	$	(335	)	$	334	$	671	$	(326	)	$	345
Client Lists	3		(1		)	2		3		(1		)	2
Non-compete Agreements	4		(1		)	3		4		(1		)	3
Trade Names	—		—			—		2		(1		)	1
Total Customer and Marketing Related	676		(337		)	339		680		(329		)	351
Contract based, Technology and Other	—		—			—		5		(3		)	2
Total amortizable intangible assets	$	676	$	(337	)	$	339	$	685	$	(332	)	$	353

The aggregate amortization of intangible assets for the three months ended March 31, 2014 was $13 million (three months ended March 31, 2013: $14 million). The estimated aggregate amortization of intangible assets for each of the next five years ended December 31 is as follows:



	Remainder of 2014		2015		2016		2017		2018		Thereafter		Total
	(millions)
Amortization of intangible assets	$	37	$	42	$	37	$	32	$	29	$	162	$	339

OTHER LIABILITIES

3 Months Ended

Mar. 31, 2014

Other Liabilities [Abstract]

OTHER LIABILITIES

An analysis of other liabilities is as follows:



	March 31, 2014		December 31, 2013
	(millions)
Other current liabilities
Accounts payable	$	147	$	123
Accrued dividends payable	55		51
Other taxes payable	118		51
Other payables	175		190
Total other current liabilities	$	495	$	415
Other non-current liabilities
Incentives from lessors	$	184	$	183
Deferred compensation plan liability	88		89
Income taxes payable	22		40
Other payables	60		62
Total other non-current liabilities	$	354	$	374
Total other liabilities	$	849	$	789

DEBT

3 Months Ended

Mar. 31, 2014

Debt Disclosure [Abstract]

DEBT

Current portion of the long-term debt consists of the following:



	March 31, 2014		December 31, 2013
	(millions)
Current portion of 7-year term loan facility expires 2018	$	15	$	15

Long-term debt consists of the following:



	March 31, 2014		December 31, 2013
	(millions)

7-year term loan facility expires 2018	$	255	$	259
5.625% senior notes due 2015	148		148
Fair value adjustment on 5.625% senior notes due 2015	4		4
4.125% senior notes due 2016	299		299
6.200% senior notes due 2017	394		394
7.000% senior notes due 2019	187		187
5.750% senior notes due 2021	496		496
4.625% senior notes due 2023	249		249
6.125% senior notes due 2043	274		274
3-year term loan facility expires 2015	1		1
	$	2,307	$	2,311

On July 23, 2013 we entered into an amendment to our existing credit facilities to extend both the amount of financing and the maturity date of the facilities. As a result of this amendment, our revolving credit facility was increased from $500 million to $800 million. The maturity date on the $300 million term loan was extended to July 23, 2018, from December 16, 2016. There was no increase to the amount outstanding on the term loan as a result of this amendment.

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. Drawings under the $800 million revolving credit facility bear interest at LIBOR plus 1.50% and the facility expires on July 23, 2018. These margins apply while the Company’s debt rating remains BBB-/Baa3. As of March 31, 2014 $nil was outstanding under this revolving credit facility.

On August 15, 2013 the Company 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 the Company 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.

On March 3, 2014 Willis Securities, Inc. a wholly-owned indirect subsidiary of Willis Group Holding Plc, entered into a $300 million revolving note and cash subordination agreement. The $300 million revolving note facility is available for drawing from March 3, 2014 through March 3, 2015; the aggregate unpaid principal amount of all advances must be repaid on or before March 4, 2016. As of March 31, 2014 $nil was outstanding under this revolving credit facility.

On April 28, 2014 the company entered in to 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.

Proceeds under the credit facility will be used for regulatory capital purposes related to securities underwriting only, which will allow Willis Securities 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 shall bear interest at a rate equal to (a) for Eurocurrency Loans, LIBOR plus 1.50% to 2.25%, and (b) for base rates Loans, the highest of (i) the Federal Funds rates plus 0.5%,(ii) the 'prime rate' as announced by SunTrust Bank, and (iii) LIBOR plus 1.00%, plus 0.5% to 1.25%, in each case, based upon the Company’s guaranteed senior-unsecured long term debt rating.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References+ Details

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION

3 Months Ended

Mar. 31, 2014

Supplemental Cash Flow Information [Abstract]

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION

Supplemental disclosures regarding cash flow information and non-cash investing and financing activities are as follows:



	Three months ended March 31,
	2014		2013
	(millions)
Supplemental disclosures of cash flow information:
Cash payments for income taxes, net	$	16	$	10
Cash payments for interest	59		57
Acquisitions:
Fair value of assets acquired, net of cash acquired	$	—	$	3
Less: Fair value of liabilities assumed	—		(3		)
Net assets acquired, net of cash acquired	$	—	$	—

COMPREHENSIVE INCOME

3 Months Ended

Mar. 31, 2014

Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest [Abstract]

Comprehensive Income (Loss) Note

COMPREHENSIVE INCOME (LOSS)

The components of comprehensive income (loss) are as follows:



	Three months ended March 31,
	2014									2013
	Before tax amount			Tax			Net of tax amount			Before tax amount			Tax			Net of tax amount
	(millions)
Other comprehensive income:
Foreign currency translation adjustments	$	3		$	—		$	3		$	(74	)	$	—		$	(74	)
Pension funding adjustments:
Foreign currency translation on pension funding adjustments	(5		)	2			(3		)	53			(13		)	40
Amortization of unrecognized actuarial loss	12			(2		)	10			13			(3		)	10
Amortization of unrecognized prior service gain	(1		)	—			(1		)	(1		)	—			(1		)
	6			—			6			65			(16		)	49
Derivative instruments:
Interest rate swap reclassification adjustment	(2		)	—			(2		)	(1		)	—			(1		)
Gain on forward exchange contracts (effective element)	—			—			—			(13		)	3			(10		)
Forward exchange contracts reclassification adjustment	1			—			1			(2		)	1			(1		)
	(1		)	—			(1		)	(16		)	4			(12		)
Other comprehensive income (loss)	8			—			8			(25		)	(12		)	(37		)
Less: Other comprehensive income attributable to noncontrolling interests	—			—			—			1			—			1
Other comprehensive income (loss) attributable to Willis Group Holdings	$	8		$	—		$	8		$	(24	)	$	(12	)	$	(36	)

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 at December 31, 2013	$	(14	)	$	(714	)	$	35		$	(693	)
Other comprehensive income before reclassifications	3			(3		)	—			—
Amounts reclassified from accumulated other comprehensive income	—			9			(1		)	8
Net current-period other comprehensive income, net of tax and noncontrolling interests	3			6			(1		)	8
Balance at March 31, 2014	$	(11	)	$	(708	)	$	34		$	(685	)

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
	Three months ended March 31,
	2014			2013
	(millions)
Gains and losses on cash flow hedges (Note 9)
Interest rate swaps	$	(2	)	$	(1	)	Investment income
Foreign exchange contracts	1			(2		)	Other operating expenses
	(1		)	(3		)	Total before tax
Tax	—			1
	$	(1	)	$	(2	)	Net of tax
Amortization of defined benefit pension items (Note 7)
Prior service gain	$	(1	)	$	(1	)	Salaries and benefits
Net actuarial loss	12			13			Salaries and benefits
	11			12			Total before tax
Tax	(2		)	(3		)
	$	9		$	9		Net of tax

Total reclassifications for the period	$	8		$	7

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

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-Glossary Reclassification Adjustments

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+ Details

EQUITY AND NONCONTROLLING INTERESTS

3 Months Ended

Mar. 31, 2014

Stockholders' Equity Note [Abstract]

EQUITY AND NONCONTROLLING INTERESTS

The components of stockholders’ equity and noncontrolling interests are as follows:



	March 31, 2014									March 31, 2013
	Willis Group Holdings stockholders			Noncontrolling interests			Total equity			Willis Group Holdings stockholders			Noncontrolling interests			Total equity
	(millions)
Balance at beginning of period	$	2,215		$	28		$	2,243		$	1,699		$	26		$	1,725
Comprehensive income:
Net income	246			4			250			219			4			223
Other comprehensive income, net of tax	8			—			8			(36		)	(1		)	(37		)
Comprehensive income	254			4			258			183			3			186
Dividends	(54		)	(2		)	(56		)	(47		)	(1		)	(48		)
Additional paid-in capital	62			—			62			33			—			33
Repurchase of shares ⁽ⁱ⁾	(35		)	—			(35		)	—			—			—
Purchase of subsidiary shares from noncontrolling interests	—			—			—			(3		)	—			(3		)
Balance at end of period	$	2,442		$	30		$	2,472		$	1,865		$	28		$	1,893

_________________________________


⁽ⁱ⁾	Based on settlement date we repurchased 825,000 shares at an average price of $42.4 in the three months ended March 31, 2014.

The effects on equity of changes in Willis Group Holdings ownership interest in its subsidiaries are as follows:



	March 31, 2014		March 31, 2013
	(millions)
Net income attributable to Willis Group Holdings	$	246	$	219
Transfers from noncontrolling interest:
Decrease in Willis Group Holdings paid-in capital for purchase of noncontrolling interests	—		(3		)
Net transfers to noncontrolling interests	—		(3		)
Change from net income attributable to Willis Group Holdings and transfers from noncontrolling interests	$	246	$	216

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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+ Details

SEGMENT INFORMATION

3 Months Ended

Mar. 31, 2014

Segment Reporting [Abstract]

SEGMENT INFORMATION

During the periods presented, the Company operated through three segments: Global, North America and International. Global provides specialist brokerage and consulting services to clients worldwide for specific industrial and commercial activities and is organized by specialism. North America and International predominantly comprise our retail operations which provide services to small, medium and large corporations, accessing Global’s specialist expertise when required.

Effective January 1, 2014, the Company has changed its internal reporting structure and the financial information used to evaluate performance and support decision making. As a result of these changes:


•	the UK retail business, previously reported within the International reporting segment, has been combined with our Specialty businesses and is now reported within the Global reporting segment;


•	the Mexican retail business, previously reported within the North America reporting segment, is now reported within the International reporting segment; and


•	the US captive consulting business and facultative reinsurance businesses, both previously reported within the North America reporting segment, are now reported within the Global reporting segment.

In addition to these structure changes, operating income used to evaluate performance and support decision making has changed to reflect the following: amortization of intangibles, which was previously excluded from segmental expenses, is now reported in operating expenses for each of the reporting segments; certain leadership, project and other costs relating to group functions which were previously allocated in full to the reporting segments are now retained in Corporate and other; and the non-servicing elements of the defined benefit pension schemes cost (income), which were previously included within operating expenses of the reporting segments are now retained within Corporate and other.

The Company evaluates the performance of its segments based on organic commissions and fees growth and operating income. 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)	significant legal and regulatory settlements which are managed centrally;


(iv)	non-servicing elements of the defined benefit pension schemes cost (income);


(v)	fees related to the extinguishment of debt; and


(vi)	costs associated with the 2013 Expense Reduction Initiative.

The accounting policies of the segments are consistent with those described in Note 2 — ‘Basis of Presentation and Significant Accounting Policies’ to the Company’s Annual Report on Form 10-K for the year ended December 31, 2013.

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:



	Three months ended March 31, 2014
	Commissions and fees		Investment income		Other income		Total revenues		Depreciation and amortization		Operating income
	(millions)
Global	$	442	$	2	$	2	$	446	$	9	$	181
North America	369		—		1		370		18		96
International	279		2		—		281		5		84
Total Segments	1,090		4		3		1,097		32		361
Corporate and Other ⁽ⁱ⁾	—		—		—		—		4		(35		)
Total Consolidated	$	1,090	$	4	$	3	$	1,097	$	36	$	326


	Three months ended March 31, 2013
	Commissions and fees		Investment income		Other income		Total revenues		Depreciation and amortization		Operating income
	(millions)
Global	$	427	$	1	$	—	$	428	$	7	$	187
North America	355		1		1		357		19		82
International	264		2		—		266		6		78
Total Segments	1,046		4		1		1,051		32		347
Corporate and Other ⁽ⁱ⁾	—		—		—		—		8		(66		)
Total Consolidated	$	1,046	$	4	$	1	$	1,051	$	40	$	281

_________________________________


⁽ⁱ⁾	See the following table for an analysis of the ‘Corporate and Other’ line.



	Three months ended March 31,
	2014			2013
	(millions)
Costs of the holding company	$	(2	)	$	(1	)
Costs related to group functions, leadership and projects	(44		)	(26		)
Significant legal and regulatory settlements managed centrally	(2		)	(3		)
Non-servicing element of defined benefit pensions	13			10
Expense reduction initiative ^(a)	—			(46		)
Total Corporate and Other	$	(35	)	$	(66	)

_________________________________


^(a)	Charge related to the assessment of the Company's organizational design.

The following table reconciles total consolidated operating income, as disclosed in the segment tables above, to consolidated income before income taxes and interest in earnings of associates:



	Three months ended March 31,
	2014			2013
	(millions)
Total consolidated operating income	$	326		$	281
Other income (expense)	—			6
Interest expense	(32		)	(31		)
Income before income taxes and interest in earnings of associates	$	294		$	256

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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+ Details

FINANCIAL INFORMATION FOR PARENT GUARANTOR, OTHER GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES

3 Months Ended

Mar. 31, 2014

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

FINANCIAL INFORMATION FOR PARENT GUARANTOR, OTHER GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES

Willis North America Inc. (‘Willis North America’) has $148 million senior notes outstanding that were issued on July 1, 2005, $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 were 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 plc and Willis Group Limited, collectively the ‘Other Guarantors’, and with Willis Group Holdings, 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 Group Holdings, 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 unaudited condensed consolidating balance sheets as of March 31, 2014 of Willis Group Holdings, the Other Guarantors and the Issuer.

The entities included in the Other Guarantors column as of March 31, 2014 are Willis Netherlands Holdings B.V., Willis Investment UK Holdings Limited, TA I Limited, Trinity Acquisition plc and Willis Group Limited.

Restatement to 2013 financial information

Regulation S-X, Article 3, Rule 3-10, allows for the presentation of condensed consolidating financial information. In accordance with these rules, the condensed consolidating financial information should be presented in accordance with US GAAP, except that (i) the guarantor and non-guarantor information is presented on a combined rather than consolidated basis, which requires the elimination of intra-entity activity and (ii) investments in subsidiaries are required to be presented under the equity method of accounting. Subsequent to the issuance of our financial statements for the first quarter 2013, management determined that certain balances were not presented in accordance with the above principles and have therefore restated our condensed consolidating financial information to reflect (i) gross, rather than net, presentation of intercompany balance sheet positions, (ii) dividends received from subsidiaries as reductions to the equity method investment balances as opposed to component of investment income from group undertakings, and (iii) appropriate push down accounting for goodwill.

The impacts of these changes on the previously reported 2013 financial statements are shown in the tables below.



	As previously reported			Reclassifications			As Reclassified
	(millions)
Condensed consolidating statement of operations for the three months ended 31 March 2013
Willis Group Holdings
Operating loss	$	(4	)	$	3		$	(1	)
Net income attributable to Willis Group Holdings	219			—			219
The Other Guarantors
Operating loss	$	(2	)	$	(4	)	$	(6	)
Net income (loss) attributable to Willis Group Holdings	236			(1		)	235
The Issuer
Operating loss	$	(70	)	$	(1	)	$	(71	)
Net income attributable to Willis Group Holdings	36			—			36
Other
Operating income	$	178		$	181		$	359
Net income attributable to Willis Group Holdings	98			140			238
Consolidating adjustments
Operating income (loss)	$	185		$	(185	)	$	—
Net loss attributable to Willis Group Holdings	(370		)	(139		)	(509		)



	As previously reported			Reclassifications			As Reclassified
	(millions)
Condensed consolidating statement of comprehensive income for the three months ended 31 March 2013
Willis Group Holdings
Comprehensive income attributable to Willis Group Holdings	$	183		$	—		$	183
The Other Guarantors
Comprehensive income (loss) attributable to Willis Group Holdings	$	200		$	(1	)	$	199
The Issuer
Comprehensive income attributable to Willis Group Holdings	$	38		$	—		$	38
Other
Comprehensive income attributable to Willis Group Holdings	$	60		$	140		$	200
Consolidating adjustments
Comprehensive loss attributable to Willis Group Holdings	$	(298	)	$	(139	)	$	(437	)



	As previously reported			Reclassifications			As Reclassified
	(millions)
Condensed consolidating statement of cash flows for the three months ended 31 March 2013
Willis Group Holdings
Net cash (used in) provided by operating activities	$	(25	)	$	2		$	(23	)
Net cash provided by investing activities	—			51			51
Net cash provided by (used in) financing activities	25			(53		)	(28		)
The Other Guarantors
Net cash provided by (used in) operating activities	$	27		$	(171	)	$	(144	)
Net cash (used in) provided by investing activities	(1		)	148			147
Net cash (used in) provided by financing activities	(24		)	23			(1		)
The Issuer
Net cash provided by (used in) operating activities	$	8		$	(110	)	$	(102	)
Net cash provided by investing activities	2			10			12
Net cash (used in) provided by financing activities	(10		)	100			90
Other
Net cash provided by operating activities	$	29		$	279		$	308
Net cash used in investing activities	(22		)	(235		)	(257		)
Net cash provided by (used in) financing activities	27			(44		)	(17		)
Consolidating adjustments
Net cash provided by operating activities	$	—		$	—		$	—
Net cash provided by investing activities	—			26			26
Net cash used in financing activities	—			(26		)	(26		)

Condensed Consolidating Statement of Operations



	Three months ended March 31, 2014
	Willis Group Holdings			The Other Guarantors			The Issuer			Other			Consolidating adjustments			Consolidated
	(millions)
REVENUES
Commissions and fees	$	—		$	—		$	2		$	1,088		$	—		$	1,090
Investment income	—			—			—			4			—			4
Other income	—			—			—			3			—			3
Total revenues	—			—			2			1,095			—			1,097
EXPENSES
Salaries and benefits	—			—			(19		)	(551		)	—			(570		)
Other operating expenses	(4		)	(24		)	(17		)	(120		)	—			(165		)
Depreciation expense	—			(1		)	(4		)	(18		)	—			(23		)
Amortization of intangible assets	—			—			—			(13		)	—			(13		)
Total expenses	(4		)	(25		)	(40		)	(702		)	—			(771		)
OPERATING (LOSS) INCOME	(4		)	(25		)	(38		)	393			—			326
Other income (expense)	—			1			—			(1		)	—			—
Income from group undertakings	—			59			43			27			(129		)	—
Expenses due to group undertakings	—			(8		)	(46		)	(75		)	129			—
Interest expense	(11		)	(9		)	(11		)	(1		)	—			(32		)
(LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES	(15		)	18			(52		)	343			—			294
Income taxes	—			5			19			(87		)	—			(63		)
(LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES	(15		)	23			(33		)	256			—			231
Interest in earnings of associates, net of tax	—			3			—			16			—			19
Equity account for subsidiaries	261			230			83			—			(574		)	—
NET INCOME	246			256			50			272			(574		)	250
Less: Net income attributable to noncontrolling interests	—			—			—			(4		)	—			(4		)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	246		$	256		$	50		$	268		$	(574	)	$	246

Condensed Consolidating Statement of Comprehensive Income



	Three months ended March 31, 2014
	Willis Group Holdings		The Other Guarantors		The Issuer		Other			Consolidating adjustments			Consolidated
	(millions)

Comprehensive income	$	254	$	264	$	51	$	281		$	(592	)	$	258
Less: comprehensive income attributable to noncontrolling interests	—		—		—		(4		)	—			(4		)
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	254	$	264	$	51	$	277		$	(592	)	$	254

Condensed Consolidating Statement of Operations



	Three months ended March 31, 2013
	Willis Group Holdings			The Other Guarantors			The Issuer			Other			Consolidating adjustments			Consolidated
	(millions)
REVENUES
Commissions and fees	$	—		$	—		$	—		$	1,046		$	—		$	1,046
Investment income	—			—			—			4			—			4
Other income	—			—			—			1			—			1
Total revenues	—			—			—			1,051			—			1,051
EXPENSES
Salaries and benefits	—			—			(23		)	(545		)	—			(568		)
Other operating expenses	(1		)	(6		)	(44		)	(111		)	—			(162		)
Depreciation expense	—			—			(4		)	(22		)	—			(26		)
Amortization of intangible assets	—			—			—			(14		)	—			(14		)
Total expenses	(1		)	(6		)	(71		)	(692		)	—			(770		)
OPERATING (LOSS) INCOME	(1		)	(6		)	(71		)	359			—			281
Other (expense) income	(3		)	1			—			8			—			6
Income from group undertakings	—			44			82			21			(147		)	—
Expenses due to group undertakings	—			(8		)	(31		)	(108		)	147			—
Interest expense	(11		)	(2		)	(17		)	(1		)	—			(31		)
(LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES	(15		)	29			(37		)	279			—			256
Income taxes	—			2			—			(50		)	—			(48		)
(LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES	(15		)	31			(37		)	229			—			208
Interest in earnings of associates, net of tax	—			2			—			13			—			15
Equity account for subsidiaries	234			202			73			—			(509		)	—
NET INCOME	219			235			36			242			(509		)	223
Less: Net income attributable to noncontrolling interests	—			—			—			(4		)	—			(4		)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	219		$	235		$	36		$	238		$	(509	)	$	219

Condensed Consolidating Statement of Comprehensive Income



	Three months ended March 31, 2013
	Willis Group Holdings		The Other Guarantors		The Issuer		Other			Consolidating adjustments			Consolidated
	(millions)

Comprehensive income	$	183	$	199	$	38	$	203		$	(437	)	$	186
Less: comprehensive income attributable to noncontrolling interests	—		—		—		(3		)	—			(3		)
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	183	$	199	$	38	$	200		$	(437	)	$	183

Condensed Consolidating Balance Sheet



	As of March 31, 2014
	Willis Group Holdings		The Other Guarantors		The Issuer		Other		Consolidating adjustments			Consolidated
	(millions)
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	3	$	3	$	—	$	728	$	—		$	734
Accounts receivable, net	1		—		4		1,180		—			1,185
Fiduciary assets	—		—		—		9,306		—			9,306
Deferred tax assets	—		—		—		16		—			16
Other current assets	1		25		28		183		(33		)	204
Amounts due from group undertakings	3,989		912		1,160		1,456		(7,517		)	—
Total current assets	3,994		940		1,192		12,869		(7,550		)	11,445
NON-CURRENT ASSETS
Investments in subsidiaries	—		3,090		1,124		—		(4,214		)	—
Fixed assets, net	—		16		48		418		—			482
Goodwill	—		—		—		2,835		—			2,835
Other intangible assets, net	—		—		—		339		—			339
Investments in associates	—		160		—		36		—			196
Deferred tax assets	—		—		—		6		—			6
Pension benefits asset	—		—		—		316		—			316
Other non-current assets	3		9		6		191		—			209
Non-current amounts due from group undertakings	—		518		703		—		(1,221		)	—
Total non-current assets	3		3,793		1,881		4,141		(5,435		)	4,383
TOTAL ASSETS	$	3,997	$	4,733	$	3,073	$	17,010	$	(12,985	)	$	15,828
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Fiduciary liabilities	$	—	$	—	$	—	$	9,306	$	—		$	9,306
Deferred revenue and accrued expenses	2		—		14		355		—			371
Income taxes payable	—		—		—		86		(33		)	53
Short-term debt and current portion of long-term debt	—		15		—		—		—			15
Deferred tax liabilities	—		—		—		36		—			36
Other current liabilities	56		8		18		413		—			495
Amounts due to group undertakings	—		4,768		1,621		1,128		(7,517		)	—
Total current liabilities	58		4,791		1,653		11,324		(7,550		)	10,276
NON-CURRENT LIABILITIES
Investments in subsidiaries	702		—		—		—		(702		)	—
Long-term debt	795		778		733		1		—			2,307
Liabilities for pension benefits	—		—		—		130		—			130
Deferred tax liabilities	—		1		—		77		—			78
Provisions for liabilities	—		—		3		208		—			211
Other non-current liabilities	—		—		41		313		—			354
Non-current amounts due to group undertakings	—		—		518		703		(1,221		)	—
Total non-current liabilities	1,497		779		1,295		1,432		(1,923		)	3,080
TOTAL LIABILITIES	$	1,555	$	5,570	$	2,948	$	12,756	$	(9,473	)	$	13,356

Condensed Consolidating Balance Sheet (continued)



	As of March 31, 2014
	Willis Group Holdings		The Other Guarantors			The Issuer		Other		Consolidating adjustments			Consolidated
	(millions)
EQUITY
Total Willis Group Holdings stockholders’ equity	2,442		(837		)	125		4,224		(3,512		)	2,442
Noncontrolling interests	—		—			—		30		—			30
Total equity	2,442		(837		)	125		4,254		(3,512		)	2,472
TOTAL LIABILITIES AND EQUITY	$	3,997	$	4,733		$	3,073	$	17,010	$	(12,985	)	$	15,828

Condensed Consolidating Balance Sheet



	As of December 31, 2013
	Willis Group Holdings		The Other Guarantors		The Issuer		Other		Consolidating adjustments			Consolidated
	(millions)
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	3	$	3	$	—	$	790	$	—		$	796
Accounts receivable, net	—		—		4		1,037		—			1,041
Fiduciary assets	—		—		—		8,412		—			8,412
Deferred tax assets	—		—		—		16		(1		)	15
Other current assets	1		21		10		186		(21		)	197
Amounts due from group undertakings	4,051		903		1,317		1,484		(7,755		)	—
Total current assets	4,055		927		1,331		11,925		(7,777		)	10,461
NON-CURRENT ASSETS
Investments in subsidiaries	—		2,838		1,021		—		(3,859		)	—
Fixed assets, net	—		15		51		415		—			481
Goodwill	—		—		—		2,838		—			2,838
Other intangible assets, net	—		—		—		353		—			353
Investments in associates	—		156		—		20		—			176
Deferred tax assets	—		—		—		7		—			7
Pension benefits asset	—		—		—		278		—			278
Other non-current assets	4		9		5		188		—			206
Non-current amounts due from group undertakings	—		518		690		—		(1,208		)	—
Total non-current assets	4		3,536		1,767		4,099		(5,067		)	4,339
TOTAL ASSETS	$	4,059	$	4,463	$	3,098	$	16,024	$	(12,844	)	$	14,800
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Fiduciary liabilities	$	—	$	—	$	—	$	8,412	$	—		$	8,412
Deferred revenue and accrued expenses	2		1		28		555		—			586
Income taxes payable	—		3		—		39		(21		)	21
Short-term debt and current portion of long-term debt	—		15		—		—		—			15
Deferred tax liabilities	—		—		—		25		—			25
Other current liabilities	62		15		38		300		—			415
Amounts due to Group undertakings	—		4,760		1,662		1,333		(7,755		)	—
Total current liabilities	64		4,794		1,728		10,664		(7,776		)	9,474
NON-CURRENT LIABILITIES
Investments in subsidiaries	985		—		—		—		(985		)	—
Long-term debt	795		782		733		1		—			2,311
Liabilities for pension benefits	—		—		—		136		—			136
Deferred tax liabilities	—		1		—		55		—			56
Provisions for liabilities	—		—		—		206		—			206
Other non-current liabilities	—		—		48		326		—			374
Non-current amounts due to Group undertakings	—		—		518		690		(1,208		)	—
Total non-current liabilities	1,780		783		1,299		1,414		(2,193		)	3,083
TOTAL LIABILITIES	$	1,844	$	5,577	$	3,027	$	12,078	$	(9,969	)	$	12,557

Condensed Consolidating Balance Sheet (continued)



	As of December 31, 2013
	Willis Group Holdings		The Other Guarantors			The Issuer		Other		Consolidating adjustments			Consolidated
	(millions)
EQUITY
Total Willis Group Holdings stockholders’ equity	2,215		(1,114		)	71		3,918		(2,875		)	2,215
Noncontrolling interests	—		—			—		28		—			28
Total equity	2,215		(1,114		)	71		3,946		(2,875		)	2,243
TOTAL LIABILITIES AND EQUITY	$	4,059	$	4,463		$	3,098	$	16,024	$	(12,844	)	$	14,800

Condensed Consolidating Statement of Cash Flows



	Three months ended March 31, 2014
	Willis Group Holdings			The Other Guarantors			The Issuer			Other			Consolidating adjustments			Consolidated
	(millions)
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$	(23	)	$	25		$	(21	)	$	25		$	(1	)	$	5
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	—			—			1			1			(1		)	1
Additions to fixed assets	—			(2		)	(2		)	(19		)	1			(22		)
Additions to intangible assets	—			—			—			(1		)	—			(1		)
Payments to acquire other investments	—			—			—			(4		)	—			(4		)
Proceeds from sales of operations, net of cash disposed	—			—			—			5			—			5
Proceeds from intercompany investing activities	65			12			120			115			(312		)	—
Repayments of intercompany investing activities	—			—			—			(16		)	16			—
Net cash provided by investing activities	65			10			119			81			(296		)	(21		)
CASH FLOWS FROM FINANCING ACTIVITIES
Debt issuance costs	—			—			—			(2		)	—			(2		)
Repayments of debt	—			(4		)	—			—			—			(4		)
Repurchase of shares	(35		)	—			—			—			—			(35		)
Proceeds from issue of shares	43			—			—			—			—			43
Excess tax benefits from share-based payment arrangements	—			—			—			1			—			1
Dividends paid	(50		)	—			—			(1		)	1			(50		)
Dividends paid to noncontrolling interests	—			—			—			(2		)	—			(2		)
Proceeds from intercompany financing activities	—			16			—			—			(16		)	—
Repayments of intercompany financing activities	—			(47		)	(98		)	(167		)	312			—
Net cash used in financing activities	(42		)	(35		)	(98		)	(171		)	297			(49		)
DECREASE IN CASH AND CASH EQUIVALENTS	—			—			—			(65		)	—			(65		)
Effect of exchange rate changes on cash and cash equivalents	—			—			—			3			—			3
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	3			3			—			790			—			796
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	3		$	3		$	—		$	728		$	—		$	734

Condensed Consolidating Statement of Cash Flows



	Three months ended March 31, 2013
	Willis Group Holdings			The Other Guarantors			The Issuer			Other			Consolidating adjustments			Consolidated
	(millions)
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$	(23	)	$	(144	)	$	(102	)	$	308		$	—		$	39
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	—			—			2			2			—			4
Additions to fixed assets	—			(1		)	—			(22		)	—			(23		)
Acquisitions of subsidiaries, net of cash acquired	—			—			—			(1		)	—			(1		)
Payments to acquire other investments	—			—			—			(1		)	—			(1		)
Proceeds from intercompany investing activities	180			148			10			—			(338		)	—
Repayments of intercompany investing activities	(129		)	—			—			(235		)	364			—
Net cash provided by (used in) investing activities	51			147			12			(257		)	26			(21		)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from draw down of revolving credit facility	—			55			—			—			—			55
Repayments of debt	—			(4		)	—			—			—			(4		)
Proceeds from issue of shares	19			—			—			—			—			19
Dividends paid	(47		)	—			—			—			—			(47		)
Acquisition of noncontrolling interests	—			—			—			(4		)	—			(4		)
Dividends paid to noncontrolling interests	—			—			—			(1		)	—			(1		)
Proceeds from intercompany financing activities	—			128			107			129			(364		)	—
Repayments of intercompany financing activities	—			(180		)	(17		)	(141		)	338			—
Net cash (used in) provided by financing activities	(28		)	(1		)	90			(17		)	(26		)	18
INCREASE IN CASH AND CASH EQUIVALENTS	—			2			—			34			—			36
Effect of exchange rate changes on cash and cash equivalents	—			—			—			(5		)	—			(5		)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	1			—			—			499			—			500
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	1		$	2		$	—		$	528		$	—		$	531

FINANCIAL INFORMATION FOR ISSUER, PARENT GUARANTOR, OTHER GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES

Trinity Acquisition plc 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 Group Holdings, 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 plc 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 Group Holdings, 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. Willis Netherlands B.V, Willis Investment UK Holdings Limited and TA 1 Limited are all direct or indirect parents of the issuer and Willis Group Limited and Willis North America, Inc, are 100 percent direct or indirectly owned subsidiaries or the issuer;


(iii)	Trinity Acquisition plc, 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 March 31, 2014 of Willis Group Holdings, the Other Guarantors and the Issuer.

The entities included in the Other Guarantors column as of March 31, 2014 are Willis Netherlands Holdings B.V., Willis Investment UK Holdings Limited, Willis North America, TA I Limited and Willis Group Limited.

Restatement to 2013 financial information

The impacts of these changes on the previously reported 2013 financial statements are shown in the tables below.



	As previously reported			Reclassifications			As Reclassified
	(millions)
Condensed consolidating statement of operations for the three months ended 31 March 2013
Willis Group Holdings
Operating (loss) income	$	(4	)	$	3		$	(1	)
Net income attributable to Willis Group Holdings	219			—			219
The Other Guarantors
Operating loss	$	(72	)	$	(5	)	$	(77	)
Net income (loss) attributable to Willis Group Holdings	236			(1		)	235
The Issuer
Operating income	$	—		$	—		$	—
Net income (loss) attributable to Willis Group Holdings	223			(1		)	222
Other
Operating income	$	178		$	181		$	359
Net income attributable to Willis Group Holdings	98			140			238
Consolidating adjustments
Operating income (loss)	$	185		$	(185	)	$	—
Net loss attributable to Willis Group Holdings	(557		)	(138		)	(695		)



	As previously reported			Reclassifications			As Reclassified
	(millions)
Condensed consolidating statement of comprehensive income for the three months ended 31 March 2013
Willis Group Holdings
Comprehensive income attributable to Willis Group Holdings	$	183		$	—		$	183
The Other Guarantors
Comprehensive income (loss) attributable to Willis Group Holdings	$	200		$	(1	)	$	199
The Issuer
Comprehensive income (loss) attributable to Willis Group Holdings	$	192		$	(1	)	$	191
Other
Comprehensive income attributable to Willis Group Holdings	$	60		$	140		$	200
Consolidating adjustments
Comprehensive loss attributable to Willis Group Holdings	$	(452	)	$	(138	)	$	(590	)



	As previously reported			Reclassifications			As Reclassified
	(millions)
Condensed consolidating statement of cash flows for the three months ended 31 March 2013
Willis Group Holdings
Net cash (used in) provided by operating activities	$	(25	)	$	2		$	(23	)
Net cash provided by investing activities	—			51			51
Net cash provided by (used in) financing activities	25			(53		)	(28		)
The Other Guarantors
Net cash provided by (used in) operating activities	$	587		$	(120	)	$	467
Net cash provided by (used in) investing activities	1			(504		)	(503		)
Net cash (used in) provided by financing activities	(586		)	624			38
The Issuer
Net cash provided by (used in) operating activities	$	5		$	(161	)	$	(156	)
Net cash provided by investing activities	—			148			148
Net cash (used in) provided by financing activities	(5		)	13			8
Other
Net cash provided by (used in) operating activities	$	29		$	279		$	308
Net cash used in investing activities	(22		)	(235		)	(257		)
Net cash provided by (used in) financing activities	27			(44		)	(17		)
Consolidating adjustments
Net cash used in operating activities	$	(557	)	$	—		$	(557	)
Net cash provided by investing activities	—			540			540
Net cash provided by (used in) financing activities	557			(540		)	17

Condensed Consolidating Statement of Operations



	Three months ended March 31, 2014
	Willis Group Holdings			The Other Guarantors			The Issuer			Other			Consolidating adjustments			Consolidated
	(millions)
REVENUES
Commissions and fees	$	—		$	2		$	—		$	1,088		$	—		$	1,090
Investment income	—			—			—			4			—			4
Other income	—			—			—			3			—			3
Total revenues	—			2			—			1,095			—			1,097
EXPENSES
Salaries and benefits	—			(19		)	—			(551		)	—			(570		)
Other operating expenses	(4		)	(41		)	—			(120		)	—			(165		)
Depreciation expense	—			(5		)	—			(18		)	—			(23		)
Amortization of intangible assets	—			—			—			(13		)	—			(13		)
Total expenses	(4		)	(65		)	—			(702		)	—			(771		)
OPERATING (LOSS) INCOME	(4		)	(63		)	—			393			—			326
Other income (expense)	—			1			—			(1		)	—			—
Income from group undertakings	—			82			22			27			(131		)	—
Expenses due to group undertakings	—			(49		)	(7		)	(75		)	131			—
Interest expense	(11		)	(11		)	(9		)	(1		)	—			(32		)
(LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES	(15		)	(40		)	6			343			—			294
Income taxes	—			25			(1		)	(87		)	—			(63		)
(LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES	(15		)	(15		)	5			256			—			231
Interest in earnings of associates, net of tax	—			3			—			16			—			19
Equity account for subsidiaries	261			268			215			—			(744		)	—
NET INCOME	246			256			220			272			(744		)	250
Less: Net income attributable to noncontrolling interests	—			—			—			(4		)	—			(4		)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	246		$	256		$	220		$	268		$	(744	)	$	246

Condensed Consolidating Statement of Comprehensive Income



	Three months ended March 31, 2014
	Willis Group Holdings		The Other Guarantors		The Issuer		Other			Consolidating adjustments			Consolidated
	(millions)

Comprehensive income	$	254	$	264	$	228	$	281		$	(769	)	$	258
Less: comprehensive income attributable to noncontrolling interests	—		—		—		(4		)	—			(4		)
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	254	$	264	$	228	$	277		$	(769	)	$	254

Condensed Consolidating Statement of Operations



	Three months ended March 31, 2013
	Willis Group Holdings			The Other Guarantors			The Issuer			Other			Consolidating adjustments			Consolidated
	(millions)
REVENUES
Commissions and fees	$	—		$	—		$	—		$	1,046		$	—		$	1,046
Investment income	—			—			—			4			—			4
Other income	—			—			—			1			—			1
Total revenues	—			—			—			1,051			—			1,051
EXPENSES
Salaries and benefits	—			(23		)	—			(545		)	—			(568		)
Other operating expenses	(1		)	(50		)	—			(111		)	—			(162		)
Depreciation expense	—			(4		)	—			(22		)	—			(26		)
Amortization of intangible assets	—			—			—			(14		)	—			(14		)
Total expenses	(1		)	(77		)	—			(692		)	—			(770		)
OPERATING (LOSS) INCOME	(1		)	(77		)	—			359			—			281
Other (expense) income	(3		)	1			—			8			—			6
Income from group undertakings	—			114			13			21			(148		)	—
Expenses due to group undertakings	—			(34		)	(6		)	(108		)	148			—
Interest expense	(11		)	(17		)	(2		)	(1		)	—			(31		)
(LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES	(15		)	(13		)	5			279			—			256
Income taxes	—			2			—			(50		)	—			(48		)
(LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES	(15		)	(11		)	5			229			—			208
Interest in earnings of associates, net of tax	—			2			—			13			—			15
Equity account for subsidiaries	234			244			217			—			(695		)	—
NET INCOME	219			235			222			242			(695		)	223
Less: Net income attributable to noncontrolling interests	—			—			—			(4		)	—			(4		)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	219		$	235		$	222		$	238		$	(695	)	$	219

Condensed Consolidating Statement of Comprehensive Income



	Three months ended March 31, 2013
	Willis Group Holdings		The Other Guarantors		The Issuer		Other			Consolidating adjustments			Consolidated
	(millions)

Comprehensive income	$	183	$	199	$	191	$	203		$	(590	)	$	186
Less: comprehensive income attributable to noncontrolling interests	—		—		—		(3		)	—			(3		)
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	183	$	199	$	191	$	200		$	(590	)	$	183

Condensed Consolidating Balance Sheet



	As of March 31, 2014
	Willis Group Holdings		The Other Guarantors		The Issuer		Other		Consolidating adjustments			Consolidated
	(millions)
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	3	$	3	$	—	$	728	$	—		$	734
Accounts receivable, net	1		4		—		1,180		—			1,185
Fiduciary assets	—		—		—		9,306		—			9,306
Deferred tax assets	—		—		—		16		—			16
Other current assets	1		59		1		183		(40		)	204
Amounts due from group undertakings	3,989		813		803		1,456		(7,061		)	—
Total current assets	3,994		879		804		12,869		(7,101		)	11,445
NON-CURRENT ASSETS
Investments in subsidiaries	—		4,024		2,940		—		(6,964		)	—
Fixed assets, net	—		64		—		418		—			482
Goodwill	—		—		—		2,835		—			2,835
Other intangible assets, net	—		—		—		339		—			339
Investments in associates	—		160		—		36		—			196
Deferred tax assets	—		—		—		6		—			6
Pension benefits asset	—		—		—		316		—			316
Other non-current assets	3		6		9		191		—			209
Non-current amounts due from group undertakings	—		1,132		518		—		(1,650		)	—
Total non-current assets	3		5,386		3,467		4,141		(8,614		)	4,383
TOTAL ASSETS	$	3,997	$	6,265	$	4,271	$	17,010	$	(15,715	)	$	15,828
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Fiduciary liabilities	$	—	$	—	$	—	$	9,306	$	—		$	9,306
Deferred revenue and accrued expenses	2		14		—		355		—			371
Income taxes payable	—		—		7		86		(40		)	53
Short-term debt and current portion of long-term debt	—		—		15		—		—			15
Deferred tax liabilities	—		—		—		36		—			36
Other current liabilities	56		23		3		413		—			495
Amounts due to group undertakings	—		5,768		165		1,128		(7,061		)	—
Total current liabilities	58		5,805		190		11,324		(7,101		)	10,276
NON-CURRENT LIABILITIES
Investments in subsidiaries	702		—		—		—		(702		)	—
Long-term debt	795		733		778		1		—			2,307
Liabilities for pension benefits	—		—		—		130		—			130
Deferred tax liabilities	—		1		—		77		—			78
Provisions for liabilities	—		3		—		208		—			211
Other non-current liabilities	—		41		—		313		—			354
Non-current amounts due to group undertakings	—		519		428		703		(1,650		)	—
Total non-current liabilities	1,497		1,297		1,206		1,432		(2,352		)	3,080
TOTAL LIABILITIES	$	1,555	$	7,102	$	1,396	$	12,756	$	(9,453	)	$	13,356

Condensed Consolidating Balance Sheet (continued)



	As of March 31, 2014
	Willis Group Holdings		The Other Guarantors			The Issuer		Other		Consolidating adjustments			Consolidated
	(millions)
EQUITY
Total Willis Group Holdings stockholders’ equity	2,442		(837		)	2,875		4,224		(6,262		)	2,442
Noncontrolling interests	—		—			—		30		—			30
Total equity	2,442		(837		)	2,875		4,254		(6,262		)	2,472
TOTAL LIABILITIES AND EQUITY	$	3,997	$	6,265		$	4,271	$	17,010	$	(15,715	)	$	15,828

Condensed Consolidating Balance Sheet



	As of December 31, 2013
	Willis Group Holdings		The Other Guarantors		The Issuer		Other		Consolidating adjustments			Consolidated
	(millions)
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	3	$	3	$	—	$	790	$	—		$	796
Accounts receivable, net	—		4		—		1,037		—			1,041
Fiduciary assets	—		—		—		8,412		—			8,412
Deferred tax assets	—		—		—		16		(1		)	15
Other current assets	1		36		1		186		(27		)	197
Amounts due from group undertakings	4,051		975		793		1,484		(7,303		)	—
Total current assets	4,055		1,018		794		11,925		(7,331		)	10,461
NON-CURRENT ASSETS
Investments in subsidiaries	—		3,716		2,705		—		(6,421		)	—
Fixed assets, net	—		66		—		415		—			481
Goodwill	—		—		—		2,838		—			2,838
Other intangible assets, net	—		—		—		353		—			353
Investments in associates	—		156		—		20		—			176
Deferred tax assets	—		—		—		7		—			7
Pension benefits asset	—		—		—		278		—			278
Other non-current assets	4		5		9		188		—			206
Non-current amounts due from group undertakings	—		1,113		518		—		(1,631		)	—
Total non-current assets	4		5,056		3,232		4,099		(8,052		)	4,339
TOTAL ASSETS	$	4,059	$	6,074	$	4,026	$	16,024	$	(15,383	)	$	14,800
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Fiduciary liabilities	$	—	$	—	$	—	$	8,412	$	—		$	8,412
Deferred revenue and accrued expenses	2		29		—		555		—			586
Income taxes payable	—		4		5		39		(27		)	21
Short-term debt and current portion of long-term debt	—		—		15		—		—			15
Deferred tax liabilities	—		—		—		25		—			25
Other current liabilities	62		42		11		300		—			415
Amounts due to group undertakings	—		5,813		157		1,333		(7,303		)	—
Total current liabilities	64		5,888		188		10,664		(7,330		)	9,474
NON-CURRENT LIABILITIES
Investments in subsidiaries	985		—		—		—		(985		)	—
Long-term debt	795		733		782		1		—			2,311
Liabilities for pension benefits	—		—		—		136		—			136
Deferred tax liabilities	—		1		—		55		—			56
Provisions for liabilities	—		—		—		206		—			206
Other non-current liabilities	—		48		—		326		—			374
Non-current amounts due to group undertakings	—		518		423		690		(1,631		)	—
Total non-current liabilities	1,780		1,300		1,205		1,414		(2,616		)	3,083
TOTAL LIABILITIES	$	1,844	$	7,188	$	1,393	$	12,078	$	(9,946	)	$	12,557



	As of December 31, 2013
	Willis Group Holdings		The Other Guarantors			The Issuer		Other		Consolidating adjustments			Consolidated
	(millions)
EQUITY
Total Willis Group Holdings stockholders’ equity	2,215		(1,114		)	2,633		3,918		(5,437		)	2,215
Noncontrolling interests	—		—			—		28		—			28
Total equity	2,215		(1,114		)	2,633		3,946		(5,437		)	2,243
TOTAL LIABILITIES AND EQUITY	$	4,059	$	6,074		$	4,026	$	16,024	$	(15,383	)	$	14,800

Condensed Consolidating Statement of Cash Flows



	Three months ended March 31, 2014
	Willis Group Holdings			The Other Guarantors			The Issuer			Other			Consolidating adjustments			Consolidated
	(millions)
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$	(23	)	$	28		$	(24	)	$	25		$	(1	)	$	5
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	—			1			—			1			(1		)	1
Additions to fixed assets	—			(4		)	—			(19		)	1			(22		)
Additions to intangible assets	—			—			—			(1		)	—			(1		)
Payments to acquire other investments	—			—			—			(4		)	—			(4		)
Proceeds from disposal of operations, net of cash disposed	—			—			—			5			—			5
Proceeds from intercompany investing activities	65			120			12			115			(312		)	—
Repayments of intercompany investing activities	—			—			—			(16		)	16			—
Net cash provided by investing activities	65			117			12			81			(296		)	(21		)
CASH FLOWS FROM FINANCING ACTIVITIES
Debt issuance costs	—			—			—			(2		)	—			(2		)
Repayments of debt	—			—			(4		)	—			—			(4		)
Repurchase of shares	(35		)	—			—			—			—			(35		)
Proceeds from issue of shares	43			—			—			—			—			43
Excess tax benefits from share-based payment arrangements	—			—			—			1			—			1
Dividends paid	(50		)	—			—			(1		)	1			(50		)
Dividends paid to noncontrolling interests	—			—			—			(2		)	—			(2		)
Proceeds from intercompany financing activities	—			—			16			—			(16		)	—
Repayments of intercompany financing activities	—			(145		)	—			(167		)	312			—
Net cash (used in) provided by financing activities	(42		)	(145		)	12			(171		)	297			(49		)
DECREASE IN CASH AND CASH EQUIVALENTS	—			—			—			(65		)	—			(65		)
Effect of exchange rate changes on cash and cash equivalents	—			—			—			3			—			3
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	3			3			—			790			—			796
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	3		$	3		$	—		$	728		$	—		$	734

Condensed Consolidating Statement of Cash Flows



	Three months ended March 31, 2013
	Willis Group Holdings			The Other Guarantors			The Issuer			Other			Consolidating adjustments			Consolidated
	(millions)
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$	(23	)	$	467		$	(156	)	$	308		$	(557	)	$	39
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	—			2			—			2			—			4
Additions to fixed assets	—			(1		)	—			(22		)	—			(23		)
Acquisitions of subsidiaries, net of cash acquired	—			—			—			(1		)	—			(1		)
Payments to acquire other investments	—			—			—			(1		)	—			(1		)
Proceeds from intercompany investing activities	180			53			148			—			(381		)	—
Repayments of intercompany investing activities	(129		)	(557		)	—			(235		)	921			—
Net cash provided by (used in) investing activities	51			(503		)	148			(257		)	540			(21		)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from draw down of revolving credit facility	—			—			55			—			—			55
Repayments of debt	—			—			(4		)	—			—			(4		)
Proceeds from issue of shares	19			—			—			—			—			19
Dividends paid	(47		)	—			(557		)	—			557			(47		)
Acquisition of noncontrolling interests	—			—			—			(4		)	—			(4		)
Dividends paid to noncontrolling interests	—			—			—			(1		)	—			(1		)
Proceeds from intercompany financing activities	—			235			557			129			(921		)	—
Repayments of intercompany financing activities	—			(197		)	(43		)	(141		)	381			—
Net cash (used in) provided by financing activities	(28		)	38			8			(17		)	17			18
INCREASE IN CASH AND CASH EQUIVALENTS	—			2			—			34			—			36
Effect of exchange rate changes on cash and cash equivalents	—			—			—			(5		)	—			(5		)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	1			—			—			499			—			500
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	1		$	2		$	—		$	528		$	—		$	531

- Definition

The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document.

+ References+ Details

FINANCIAL INFORMATION FOR PARENT ISSUER, GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES

3 Months Ended

Mar. 31, 2014

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

FINANCIAL INFORMATION FOR PARENT ISSUER, GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES


21.	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 are issued by Willis Group Holdings (‘Holdings Debt Securities’) and are guaranteed by certain of the Company’s subsidiaries. Therefore, the Company is providing the unaudited condensed consolidating financial information below. The following 100 percent directly or indirectly owned subsidiaries fully and unconditionally guarantee the Holdings Debt Securities on a joint and several basis: Willis Netherlands Holdings B.V., Willis Investment UK Holdings Limited, TA I Limited, Trinity Acquisition plc, 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 unaudited condensed consolidating financial information is presented in Note 19) in that Willis Group Holdings is the Parent Issuer and Willis North America is a subsidiary guarantor.

Presented below is condensed consolidating financial information for:


(i)	Willis Group Holdings, 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 unaudited condensed consolidating balance sheets as of March 31, 2014 of Willis Group Holdings and the Guarantors.

The entities included in the Guarantors column as of March 31, 2014 are Willis Netherlands Holdings B.V., Willis Investment UK Holdings Limited, TA I Limited, Trinity Acquisition plc, Willis Group Limited and Willis North America.

Restatement to 2013 financial information

The impacts of these changes on the previously reported 2013 financial statements are shown in the tables below.



	As previously reported			Reclassifications			As Reclassified
	(millions)
Condensed consolidating statement of operations for the three months ended 31 March 2013
Willis Group Holdings - the Parent Issuer
Operating (loss) income	$	(4	)	$	3		$	(1	)
Net income attributable to Willis Group Holdings	219			—			219
The Guarantors
Operating loss	$	(72	)	$	(5	)	$	(77	)
Net income (loss) attributable to Willis Group Holdings	236			(1		)	235
Other
Operating income	$	178		$	181		$	359
Net income attributable to Willis Group Holdings	98			140			238
Consolidating adjustments
Operating income (loss)	$	185		$	(185	)	$	—
Net loss attributable to Willis Group Holdings	(334		)	(139		)	(473		)



	As previously reported			Reclassifications			As Reclassified
	(millions)
Condensed consolidating statement of comprehensive income for the three months ending 31 March 2013
Willis Group Holdings - the Parent Issuer
Comprehensive income attributable to Willis Group Holdings	$	183		$	—		$	183
The Guarantors
Comprehensive income (loss) attributable to Willis Group Holdings	$	200		$	(1	)	$	199
Other
Comprehensive income attributable to Willis Group Holdings	$	60		$	140		$	200
Consolidating adjustments
Comprehensive loss attributable to Willis Group Holdings	$	(260	)	$	(139	)	$	(399	)



	As previously reported			Reclassifications			As Reclassified
	(millions)
Condensed consolidating statement of cash flows for the three months ending 31 March 2013
Willis Group Holdings - the Parent Issuer
Net cash (used in) provided by operating activities	$	(25	)	$	2		$	(23	)
Net cash provided by investing activities	—			51			51
Net cash provided by (used in) financing activities	25			(53		)	(28		)
The Guarantors
Net cash provided by (used in) operating activities	$	35		$	(281	)	$	(246	)
Net cash provided by investing activities	1			141			142
Net cash (used in) provided by financing activities	(34		)	140			106
Other
Net cash provided by operating activities	$	29		$	279		$	308
Net cash used in investing activities	(22		)	(235		)	(257		)
Net cash provided by (used in) financing activities	27			(44		)	(17		)
Consolidating adjustments
Net cash provided by operating activities	$	—		$	—		$	—
Net cash provided by investing activities	—			43			43
Net cash used in financing activities	—			(43		)	(43		)

Condensed Consolidating Statement of Operations



	Three months ended March 31, 2014
	Willis Group Holdings - the Parent Issuer			The Guarantors			Other			Consolidating adjustments			Consolidated
	(millions)
REVENUES
Commissions and fees	$	—		$	2		$	1,088		$	—		$	1,090
Investment income	—			—			4			—			4
Other income	—			—			3			—			3
Total revenues	—			2			1,095			—			1,097
EXPENSES
Salaries and benefits	—			(19		)	(551		)	—			(570		)
Other operating expenses	(4		)	(41		)	(120		)	—			(165		)
Depreciation expense	—			(5		)	(18		)	—			(23		)
Amortization of intangible assets	—			—			(13		)	—			(13		)
Total expenses	(4		)	(65		)	(702		)	—			(771		)
OPERATING (LOSS) INCOME	(4		)	(63		)	393			—			326
Other income (expense)	—			1			(1		)	—			—
Income from group undertakings	—			75			27			(102		)	—
Expenses due to group undertakings	—			(27		)	(75		)	102			—
Interest expense	(11		)	(20		)	(1		)	—			(32		)
(LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES	(15		)	(34		)	343			—			294
Income taxes	—			24			(87		)	—			(63		)
(LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES	(15		)	(10		)	256			—			231
Interest in earnings of associates, net of tax	—			3			16			—			19
Equity account for subsidiaries	261			263			—			(524		)	—
NET INCOME	246			256			272			(524		)	250
Less: Net income attributable to noncontrolling interests	—			—			(4		)	—			(4		)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	246		$	256		$	268		$	(524	)	$	246

Condensed Consolidating Statement of Comprehensive Income



	Three months ended March 31, 2014
	Willis Group Holdings - the Parent Issuer		The Guarantors		Other			Consolidating adjustments			Consolidated
	(millions)

Comprehensive income	$	254	$	264	$	281		$	(541	)	$	258
Less: comprehensive income attributable to noncontrolling interests	—		—		(4		)	—			(4		)
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	254	$	264	$	277		$	(541	)	$	254

Condensed Consolidating Statement of Operations



	Three months ended March 31, 2013
	Willis Group Holdings - the Parent Issuer			The Guarantors			Other			Consolidating adjustments			Consolidated
	(millions)
REVENUES
Commissions and fees	$	—		$	—		$	1,046		$	—		$	1,046
Investment income	—			—			4			—			4
Other income	—			—			1			—			1
Total revenues	—			—			1,051			—			1,051
EXPENSES
Salaries and benefits	—			(23		)	(545		)	—			(568		)
Other operating expenses	(1		)	(50		)	(111		)	—			(162		)
Depreciation expense	—			(4		)	(22		)	—			(26		)
Amortization of intangible assets	—			—			(14		)	—			(14		)
Total expenses	(1		)	(77		)	(692		)	—			(770		)
OPERATING (LOSS) INCOME	(1		)	(77		)	359			—			281
Other (expense) income	(3		)	1			8			—			6
Income from group undertakings	—			108			21			(129		)	—
Expenses due to group undertakings	—			(21		)	(108		)	129			—
Interest expense	(11		)	(19		)	(1		)	—			(31		)
(LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES	(15		)	(8		)	279			—			256
Income taxes	—			2			(50		)	—			(48		)
(LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES	(15		)	(6		)	229			—			208
Interest in earnings of associates, net of tax	—			2			13			—			15
Equity account for subsidiaries	234			239			—			(473		)	—
NET INCOME	219			235			242			(473		)	223
Less: Net income attributable to noncontrolling interests	—			—			(4		)	—			(4		)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	219		$	235		$	238		$	(473	)	$	219

Condensed Consolidating Statement of Comprehensive Income



	Three months ended March 31, 2013
	Willis Group Holdings - the Parent Issuer		The Guarantors		Other			Consolidating adjustments			Consolidated
	(millions)

Comprehensive income	$	183	$	199	$	203		$	(399	)	$	186
Less: comprehensive income attributable to noncontrolling interests	—		—		(3		)	—			(3		)
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	183	$	199	$	200		$	(399	)	$	183

Condensed Consolidating Balance Sheet



	As of March 31, 2014
	Willis Group Holdings - the Parent Issuer		The Guarantors		Other		Consolidating adjustments			Consolidated
	(millions)
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	3	$	3	$	728	$	—		$	734
Accounts receivable, net	1		4		1,180		—			1,185
Fiduciary assets	—		—		9,306		—			9,306
Deferred tax assets	—		—		16		—			16
Other current assets	1		53		183		(33		)	204
Amounts due from group undertakings	3,989		813		1,456		(6,258		)	—
Total current assets	3,994		873		12,869		(6,291		)	11,445
NON-CURRENT ASSETS
Investments in subsidiaries	—		4,089		—		(4,089		)	—
Fixed assets, net	—		64		418		—			482
Goodwill	—		—		2,835		—			2,835
Other intangible assets, net	—		—		339		—			339
Investments in associates	—		160		36		—			196
Deferred tax assets	—		—		6		—			6
Pension benefits asset	—		—		316		—			316
Other non-current assets	3		15		191		—			209
Non-current amounts due from group undertakings	—		703		—		(703		)	—
Total non-current assets	3		5,031		4,141		(4,792		)	4,383
TOTAL ASSETS	$	3,997	$	5,904	$	17,010	$	(11,083	)	$	15,828
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Fiduciary liabilities	$	—	$	—	$	9,306	$	—		$	9,306
Deferred revenue and accrued expenses	2		14		355		—			371
Income taxes payable	—		—		86		(33		)	53
Short-term debt and current portion of long-term debt	—		15		—		—			15
Deferred tax liabilities	—		—		36		—			36
Other current liabilities	56		26		413		—			495
Amounts due to group undertakings	—		5,130		1,128		(6,258		)	—
Total current liabilities	58		5,185		11,324		(6,291		)	10,276
NON-CURRENT LIABILITIES
Investments in subsidiaries	702		—		—		(702		)	—
Long-term debt	795		1,511		1		—			2,307
Liabilities for pension benefits	—		—		130		—			130
Deferred tax liabilities	—		1		77		—			78
Provisions for liabilities	—		3		208		—			211
Other non-current liabilities	—		41		313		—			354
Non-current amounts due to group undertakings	—		—		703		(703		)	—
Total non-current liabilities	1,497		1,556		1,432		(1,405		)	3,080
TOTAL LIABILITIES	$	1,555	$	6,741	$	12,756	$	(7,696	)	$	13,356

Condensed Consolidating Balance Sheet (continued)



	As of March 31, 2014
	Willis Group Holdings - the Parent Issuer		The Guarantors			Other		Consolidating adjustments			Consolidated
	(millions)
EQUITY
Total Willis Group Holdings stockholders’ equity	2,442		(837		)	4,224		(3,387		)	2,442
Noncontrolling interests	—		—			30		—			30
Total equity	2,442		(837		)	4,254		(3,387		)	2,472
TOTAL LIABILITIES AND EQUITY	$	3,997	$	5,904		$	17,010	$	(11,083	)	$	15,828

Condensed Consolidating Balance Sheet



	As of December 31, 2013
	Willis Group Holdings - the Parent Issuer		The Guarantors		Other		Consolidating adjustments			Consolidated
	(millions)
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	3	$	3	$	790	$	—		$	796
Accounts receivable, net	—		4		1,037		—			1,041
Fiduciary assets	—		—		8,412		—			8,412
Deferred tax assets	—		—		16		(1		)	15
Other current assets	1		31		186		(21		)	197
Amounts due to group undertakings	4,051		975		1,484		(6,510		)	—
Total current assets	4,055		1,013		11,925		(6,532		)	10,461
NON-CURRENT ASSETS
Investments in subsidiaries	—		3,788		—		(3,788		)	—
Fixed assets, net	—		66		415		—			481
Goodwill	—		—		2,838		—			2,838
Other intangible assets, net	—		—		353		—			353
Investments in associates	—		156		20		—			176
Deferred tax assets	—		—		7		—			7
Pension benefits asset	—		—		278		—			278
Other non-current assets	4		14		188		—			206
Non-current amounts due to group undertakings	—		690		—		(690		)	—
Total non-current assets	4		4,714		4,099		(4,478		)	4,339
TOTAL ASSETS	$	4,059	$	5,727	$	16,024	$	(11,010	)	$	14,800
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Fiduciary liabilities	$	—	$	—	$	8,412	$	—		$	8,412
Deferred revenue and accrued expenses	2		29		555		—			586
Income taxes payable	—		3		39		(21		)	21
Short-term debt and current portion of long-term debt	—		15		—		—			15
Deferred tax liabilities	—		—		25		—			25
Other current liabilities	62		53		300		—			415
Amounts due to group undertakings	—		5,177		1,333		(6,510		)	—
Total current liabilities	64		5,277		10,664		(6,531		)	9,474
NON-CURRENT LIABILITIES
Investments in subsidiaries	985		—		—		(985		)	—
Long-term debt	795		1,515		1		—			2,311
Liabilities for pension benefits	—		—		136		—			136
Deferred tax liabilities	—		1		55		—			56
Provisions for liabilities	—		—		206		—			206
Other non-current liabilities	—		48		326		—			374
Non-current amounts due to group undertakings	—		—		690		(690		)	—
Total non-current liabilities	1,780		1,564		1,414		(1,675		)	3,083
TOTAL LIABILITIES	$	1,844	$	6,841	$	12,078	$	(8,206	)	$	12,557

Condensed Consolidating Balance Sheet (continued)



	As of December 31, 2013
	Willis Group Holdings - the Parent Issuer		The Guarantors			Other		Consolidating adjustments			Consolidated
	(millions)
EQUITY
Total Willis Group Holdings stockholders’ equity	2,215		(1,114		)	3,918		(2,804		)	2,215
Noncontrolling interests	—		—			28		—			28
Total equity	2,215		(1,114		)	3,946		(2,804		)	2,243
TOTAL LIABILITIES AND EQUITY	$	4,059	$	5,727		$	16,024	$	(11,010	)	$	14,800

Condensed Consolidating Statement of Cash Flows



	Three months ended March 31, 2014
	Willis Group Holdings - the Parent Issuer			The Guarantors			Other			Consolidating adjustments			Consolidated
	(millions)
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$	(23	)	$	4		$	25		$	(1	)	$	5
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	—			1			1			(1		)	1
Additions to fixed assets	—			(4		)	(19		)	1			(22		)
Additions to intangible assets	—			—			(1		)	—			(1		)
Payments to acquire other investments	—			—			(4		)	—			(4		)
Proceeds from disposal of operations, net of cash disposed	—			—			5			—			5
Proceeds from intercompany investing activities	65			120			115			(300		)	—
Repayments of intercompany investing activities	—			—			(16		)	16			—
Net cash provided by investing activities	65			117			81			(284		)	(21		)
CASH FLOWS FROM FINANCING ACTIVITIES
Debt issuance costs	—			—			(2		)	—			(2		)
Repayments of debt	—			(4		)	—			—			(4		)
Repurchase of shares	(35		)	—			—			—			(35		)
Proceeds from issue of shares	43			—			—			—			43
Excess tax benefits from share-based payment arrangement	—			—			1			—			1
Dividends paid	(50		)	—			(1		)	1			(50		)
Dividends paid to noncontrolling interests	—			—			(2		)	—			(2		)
Proceeds from intercompany financing activities	—			16			—			(16		)	—
Repayments of intercompany financing activities	—			(133		)	(167		)	300			—
Net cash used in financing activities	(42		)	(121		)	(171		)	285			(49		)
DECREASE IN CASH AND CASH EQUIVALENTS	—			—			(65		)	—			(65		)
Effect of exchange rate changes on cash and cash equivalents	—			—			3			—			3
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	3			3			790			—			796
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	3		$	3		$	728		$	—		$	734

Condensed Consolidating Statement of Cash Flows



	Three months ended March 31, 2013
	Willis Group Holdings - the Parent Issuer			The Guarantors			Other			Consolidating adjustments			Consolidated
	(millions)
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$	(23	)	$	(246	)	$	308		$	—		$	39
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	—			2			2			—			4
Additions to fixed assets	—			(1		)	(22		)	—			(23		)
Acquisitions of subsidiaries, net of cash acquired	—			—			(1		)	—			(1		)
Payments to acquire other investments	—			—			(1		)	—			(1		)
Proceeds from intercompany investing activities	180			141			—			(321		)	—
Repayments of intercompany investing activities	(129		)	—			(235		)	364			—
Net cash provided by (used in) investing activities	51			142			(257		)	43			(21		)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from draw down of revolving credit facility	—			55			—			—			55
Repayments of debt	—			(4		)	—			—			(4		)
Proceeds from issue of shares	19			—			—			—			19
Dividends paid	(47		)	—			—			—			(47		)
Acquisition of noncontrolling interests	—			—			(4		)	—			(4		)
Dividends paid to noncontrolling interests	—			—			(1		)	—			(1		)
Proceeds from intercompany financing activities	—			235			129			(364		)	—
Repayments of intercompany financing activities	—			(180		)	(141		)	321			—
Net cash (used in) provided by financing activities	(28		)	106			(17		)	(43		)	18
INCREASE IN CASH AND CASH EQUIVALENTS	—			2			34			—			36
Effect of exchange rate changes on cash and cash equivalents	—			—			(5		)	—			(5		)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	1			—			499			—			500
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	1		$	2		$	528		$	—		$	531

FINANCIAL INFORMATION FOR ISSUER, PARENT GUARANTOR, OTHER GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES (Notes)

3 Months Ended

Mar. 31, 2014

Condensed Financial Statements, Captions [Line Items]

Financial Information for issuer, Parent guarantor, guarantor subsidiaries and non-guarantor subsidiaries [Text Block]

FINANCIAL INFORMATION FOR PARENT GUARANTOR, OTHER GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES

Presented below is condensed consolidating financial information for:


(i)	Willis Group Holdings, 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.

Restatement to 2013 financial information

The impacts of these changes on the previously reported 2013 financial statements are shown in the tables below.



	As previously reported			Reclassifications			As Reclassified
	(millions)
Condensed consolidating statement of operations for the three months ended 31 March 2013
Willis Group Holdings
Operating loss	$	(4	)	$	3		$	(1	)
Net income attributable to Willis Group Holdings	219			—			219
The Other Guarantors
Operating loss	$	(2	)	$	(4	)	$	(6	)
Net income (loss) attributable to Willis Group Holdings	236			(1		)	235
The Issuer
Operating loss	$	(70	)	$	(1	)	$	(71	)
Net income attributable to Willis Group Holdings	36			—			36
Other
Operating income	$	178		$	181		$	359
Net income attributable to Willis Group Holdings	98			140			238
Consolidating adjustments
Operating income (loss)	$	185		$	(185	)	$	—
Net loss attributable to Willis Group Holdings	(370		)	(139		)	(509		)



	As previously reported			Reclassifications			As Reclassified
	(millions)
Condensed consolidating statement of comprehensive income for the three months ended 31 March 2013
Willis Group Holdings
Comprehensive income attributable to Willis Group Holdings	$	183		$	—		$	183
The Other Guarantors
Comprehensive income (loss) attributable to Willis Group Holdings	$	200		$	(1	)	$	199
The Issuer
Comprehensive income attributable to Willis Group Holdings	$	38		$	—		$	38
Other
Comprehensive income attributable to Willis Group Holdings	$	60		$	140		$	200
Consolidating adjustments
Comprehensive loss attributable to Willis Group Holdings	$	(298	)	$	(139	)	$	(437	)



	As previously reported			Reclassifications			As Reclassified
	(millions)
Condensed consolidating statement of cash flows for the three months ended 31 March 2013
Willis Group Holdings
Net cash (used in) provided by operating activities	$	(25	)	$	2		$	(23	)
Net cash provided by investing activities	—			51			51
Net cash provided by (used in) financing activities	25			(53		)	(28		)
The Other Guarantors
Net cash provided by (used in) operating activities	$	27		$	(171	)	$	(144	)
Net cash (used in) provided by investing activities	(1		)	148			147
Net cash (used in) provided by financing activities	(24		)	23			(1		)
The Issuer
Net cash provided by (used in) operating activities	$	8		$	(110	)	$	(102	)
Net cash provided by investing activities	2			10			12
Net cash (used in) provided by financing activities	(10		)	100			90
Other
Net cash provided by operating activities	$	29		$	279		$	308
Net cash used in investing activities	(22		)	(235		)	(257		)
Net cash provided by (used in) financing activities	27			(44		)	(17		)
Consolidating adjustments
Net cash provided by operating activities	$	—		$	—		$	—
Net cash provided by investing activities	—			26			26
Net cash used in financing activities	—			(26		)	(26		)

Condensed Consolidating Statement of Operations



	Three months ended March 31, 2014
	Willis Group Holdings			The Other Guarantors			The Issuer			Other			Consolidating adjustments			Consolidated
	(millions)
REVENUES
Commissions and fees	$	—		$	—		$	2		$	1,088		$	—		$	1,090
Investment income	—			—			—			4			—			4
Other income	—			—			—			3			—			3
Total revenues	—			—			2			1,095			—			1,097
EXPENSES
Salaries and benefits	—			—			(19		)	(551		)	—			(570		)
Other operating expenses	(4		)	(24		)	(17		)	(120		)	—			(165		)
Depreciation expense	—			(1		)	(4		)	(18		)	—			(23		)
Amortization of intangible assets	—			—			—			(13		)	—			(13		)
Total expenses	(4		)	(25		)	(40		)	(702		)	—			(771		)
OPERATING (LOSS) INCOME	(4		)	(25		)	(38		)	393			—			326
Other income (expense)	—			1			—			(1		)	—			—
Income from group undertakings	—			59			43			27			(129		)	—
Expenses due to group undertakings	—			(8		)	(46		)	(75		)	129			—
Interest expense	(11		)	(9		)	(11		)	(1		)	—			(32		)
(LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES	(15		)	18			(52		)	343			—			294
Income taxes	—			5			19			(87		)	—			(63		)
(LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES	(15		)	23			(33		)	256			—			231
Interest in earnings of associates, net of tax	—			3			—			16			—			19
Equity account for subsidiaries	261			230			83			—			(574		)	—
NET INCOME	246			256			50			272			(574		)	250
Less: Net income attributable to noncontrolling interests	—			—			—			(4		)	—			(4		)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	246		$	256		$	50		$	268		$	(574	)	$	246

Condensed Consolidating Statement of Comprehensive Income



	Three months ended March 31, 2014
	Willis Group Holdings		The Other Guarantors		The Issuer		Other			Consolidating adjustments			Consolidated
	(millions)

Comprehensive income	$	254	$	264	$	51	$	281		$	(592	)	$	258
Less: comprehensive income attributable to noncontrolling interests	—		—		—		(4		)	—			(4		)
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	254	$	264	$	51	$	277		$	(592	)	$	254

Condensed Consolidating Statement of Operations



	Three months ended March 31, 2013
	Willis Group Holdings			The Other Guarantors			The Issuer			Other			Consolidating adjustments			Consolidated
	(millions)
REVENUES
Commissions and fees	$	—		$	—		$	—		$	1,046		$	—		$	1,046
Investment income	—			—			—			4			—			4
Other income	—			—			—			1			—			1
Total revenues	—			—			—			1,051			—			1,051
EXPENSES
Salaries and benefits	—			—			(23		)	(545		)	—			(568		)
Other operating expenses	(1		)	(6		)	(44		)	(111		)	—			(162		)
Depreciation expense	—			—			(4		)	(22		)	—			(26		)
Amortization of intangible assets	—			—			—			(14		)	—			(14		)
Total expenses	(1		)	(6		)	(71		)	(692		)	—			(770		)
OPERATING (LOSS) INCOME	(1		)	(6		)	(71		)	359			—			281
Other (expense) income	(3		)	1			—			8			—			6
Income from group undertakings	—			44			82			21			(147		)	—
Expenses due to group undertakings	—			(8		)	(31		)	(108		)	147			—
Interest expense	(11		)	(2		)	(17		)	(1		)	—			(31		)
(LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES	(15		)	29			(37		)	279			—			256
Income taxes	—			2			—			(50		)	—			(48		)
(LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES	(15		)	31			(37		)	229			—			208
Interest in earnings of associates, net of tax	—			2			—			13			—			15
Equity account for subsidiaries	234			202			73			—			(509		)	—
NET INCOME	219			235			36			242			(509		)	223
Less: Net income attributable to noncontrolling interests	—			—			—			(4		)	—			(4		)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	219		$	235		$	36		$	238		$	(509	)	$	219

Condensed Consolidating Statement of Comprehensive Income



	Three months ended March 31, 2013
	Willis Group Holdings		The Other Guarantors		The Issuer		Other			Consolidating adjustments			Consolidated
	(millions)

Comprehensive income	$	183	$	199	$	38	$	203		$	(437	)	$	186
Less: comprehensive income attributable to noncontrolling interests	—		—		—		(3		)	—			(3		)
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	183	$	199	$	38	$	200		$	(437	)	$	183

Condensed Consolidating Balance Sheet



	As of March 31, 2014
	Willis Group Holdings		The Other Guarantors		The Issuer		Other		Consolidating adjustments			Consolidated
	(millions)
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	3	$	3	$	—	$	728	$	—		$	734
Accounts receivable, net	1		—		4		1,180		—			1,185
Fiduciary assets	—		—		—		9,306		—			9,306
Deferred tax assets	—		—		—		16		—			16
Other current assets	1		25		28		183		(33		)	204
Amounts due from group undertakings	3,989		912		1,160		1,456		(7,517		)	—
Total current assets	3,994		940		1,192		12,869		(7,550		)	11,445
NON-CURRENT ASSETS
Investments in subsidiaries	—		3,090		1,124		—		(4,214		)	—
Fixed assets, net	—		16		48		418		—			482
Goodwill	—		—		—		2,835		—			2,835
Other intangible assets, net	—		—		—		339		—			339
Investments in associates	—		160		—		36		—			196
Deferred tax assets	—		—		—		6		—			6
Pension benefits asset	—		—		—		316		—			316
Other non-current assets	3		9		6		191		—			209
Non-current amounts due from group undertakings	—		518		703		—		(1,221		)	—
Total non-current assets	3		3,793		1,881		4,141		(5,435		)	4,383
TOTAL ASSETS	$	3,997	$	4,733	$	3,073	$	17,010	$	(12,985	)	$	15,828
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Fiduciary liabilities	$	—	$	—	$	—	$	9,306	$	—		$	9,306
Deferred revenue and accrued expenses	2		—		14		355		—			371
Income taxes payable	—		—		—		86		(33		)	53
Short-term debt and current portion of long-term debt	—		15		—		—		—			15
Deferred tax liabilities	—		—		—		36		—			36
Other current liabilities	56		8		18		413		—			495
Amounts due to group undertakings	—		4,768		1,621		1,128		(7,517		)	—
Total current liabilities	58		4,791		1,653		11,324		(7,550		)	10,276
NON-CURRENT LIABILITIES
Investments in subsidiaries	702		—		—		—		(702		)	—
Long-term debt	795		778		733		1		—			2,307
Liabilities for pension benefits	—		—		—		130		—			130
Deferred tax liabilities	—		1		—		77		—			78
Provisions for liabilities	—		—		3		208		—			211
Other non-current liabilities	—		—		41		313		—			354
Non-current amounts due to group undertakings	—		—		518		703		(1,221		)	—
Total non-current liabilities	1,497		779		1,295		1,432		(1,923		)	3,080
TOTAL LIABILITIES	$	1,555	$	5,570	$	2,948	$	12,756	$	(9,473	)	$	13,356

Condensed Consolidating Balance Sheet (continued)



	As of March 31, 2014
	Willis Group Holdings		The Other Guarantors			The Issuer		Other		Consolidating adjustments			Consolidated
	(millions)
EQUITY
Total Willis Group Holdings stockholders’ equity	2,442		(837		)	125		4,224		(3,512		)	2,442
Noncontrolling interests	—		—			—		30		—			30
Total equity	2,442		(837		)	125		4,254		(3,512		)	2,472
TOTAL LIABILITIES AND EQUITY	$	3,997	$	4,733		$	3,073	$	17,010	$	(12,985	)	$	15,828

Condensed Consolidating Balance Sheet



	As of December 31, 2013
	Willis Group Holdings		The Other Guarantors		The Issuer		Other		Consolidating adjustments			Consolidated
	(millions)
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	3	$	3	$	—	$	790	$	—		$	796
Accounts receivable, net	—		—		4		1,037		—			1,041
Fiduciary assets	—		—		—		8,412		—			8,412
Deferred tax assets	—		—		—		16		(1		)	15
Other current assets	1		21		10		186		(21		)	197
Amounts due from group undertakings	4,051		903		1,317		1,484		(7,755		)	—
Total current assets	4,055		927		1,331		11,925		(7,777		)	10,461
NON-CURRENT ASSETS
Investments in subsidiaries	—		2,838		1,021		—		(3,859		)	—
Fixed assets, net	—		15		51		415		—			481
Goodwill	—		—		—		2,838		—			2,838
Other intangible assets, net	—		—		—		353		—			353
Investments in associates	—		156		—		20		—			176
Deferred tax assets	—		—		—		7		—			7
Pension benefits asset	—		—		—		278		—			278
Other non-current assets	4		9		5		188		—			206
Non-current amounts due from group undertakings	—		518		690		—		(1,208		)	—
Total non-current assets	4		3,536		1,767		4,099		(5,067		)	4,339
TOTAL ASSETS	$	4,059	$	4,463	$	3,098	$	16,024	$	(12,844	)	$	14,800
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Fiduciary liabilities	$	—	$	—	$	—	$	8,412	$	—		$	8,412
Deferred revenue and accrued expenses	2		1		28		555		—			586
Income taxes payable	—		3		—		39		(21		)	21
Short-term debt and current portion of long-term debt	—		15		—		—		—			15
Deferred tax liabilities	—		—		—		25		—			25
Other current liabilities	62		15		38		300		—			415
Amounts due to Group undertakings	—		4,760		1,662		1,333		(7,755		)	—
Total current liabilities	64		4,794		1,728		10,664		(7,776		)	9,474
NON-CURRENT LIABILITIES
Investments in subsidiaries	985		—		—		—		(985		)	—
Long-term debt	795		782		733		1		—			2,311
Liabilities for pension benefits	—		—		—		136		—			136
Deferred tax liabilities	—		1		—		55		—			56
Provisions for liabilities	—		—		—		206		—			206
Other non-current liabilities	—		—		48		326		—			374
Non-current amounts due to Group undertakings	—		—		518		690		(1,208		)	—
Total non-current liabilities	1,780		783		1,299		1,414		(2,193		)	3,083
TOTAL LIABILITIES	$	1,844	$	5,577	$	3,027	$	12,078	$	(9,969	)	$	12,557

Condensed Consolidating Balance Sheet (continued)



	As of December 31, 2013
	Willis Group Holdings		The Other Guarantors			The Issuer		Other		Consolidating adjustments			Consolidated
	(millions)
EQUITY
Total Willis Group Holdings stockholders’ equity	2,215		(1,114		)	71		3,918		(2,875		)	2,215
Noncontrolling interests	—		—			—		28		—			28
Total equity	2,215		(1,114		)	71		3,946		(2,875		)	2,243
TOTAL LIABILITIES AND EQUITY	$	4,059	$	4,463		$	3,098	$	16,024	$	(12,844	)	$	14,800

Condensed Consolidating Statement of Cash Flows



	Three months ended March 31, 2014
	Willis Group Holdings			The Other Guarantors			The Issuer			Other			Consolidating adjustments			Consolidated
	(millions)
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$	(23	)	$	25		$	(21	)	$	25		$	(1	)	$	5
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	—			—			1			1			(1		)	1
Additions to fixed assets	—			(2		)	(2		)	(19		)	1			(22		)
Additions to intangible assets	—			—			—			(1		)	—			(1		)
Payments to acquire other investments	—			—			—			(4		)	—			(4		)
Proceeds from sales of operations, net of cash disposed	—			—			—			5			—			5
Proceeds from intercompany investing activities	65			12			120			115			(312		)	—
Repayments of intercompany investing activities	—			—			—			(16		)	16			—
Net cash provided by investing activities	65			10			119			81			(296		)	(21		)
CASH FLOWS FROM FINANCING ACTIVITIES
Debt issuance costs	—			—			—			(2		)	—			(2		)
Repayments of debt	—			(4		)	—			—			—			(4		)
Repurchase of shares	(35		)	—			—			—			—			(35		)
Proceeds from issue of shares	43			—			—			—			—			43
Excess tax benefits from share-based payment arrangements	—			—			—			1			—			1
Dividends paid	(50		)	—			—			(1		)	1			(50		)
Dividends paid to noncontrolling interests	—			—			—			(2		)	—			(2		)
Proceeds from intercompany financing activities	—			16			—			—			(16		)	—
Repayments of intercompany financing activities	—			(47		)	(98		)	(167		)	312			—
Net cash used in financing activities	(42		)	(35		)	(98		)	(171		)	297			(49		)
DECREASE IN CASH AND CASH EQUIVALENTS	—			—			—			(65		)	—			(65		)
Effect of exchange rate changes on cash and cash equivalents	—			—			—			3			—			3
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	3			3			—			790			—			796
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	3		$	3		$	—		$	728		$	—		$	734

Condensed Consolidating Statement of Cash Flows



	Three months ended March 31, 2013
	Willis Group Holdings			The Other Guarantors			The Issuer			Other			Consolidating adjustments			Consolidated
	(millions)
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$	(23	)	$	(144	)	$	(102	)	$	308		$	—		$	39
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	—			—			2			2			—			4
Additions to fixed assets	—			(1		)	—			(22		)	—			(23		)
Acquisitions of subsidiaries, net of cash acquired	—			—			—			(1		)	—			(1		)
Payments to acquire other investments	—			—			—			(1		)	—			(1		)
Proceeds from intercompany investing activities	180			148			10			—			(338		)	—
Repayments of intercompany investing activities	(129		)	—			—			(235		)	364			—
Net cash provided by (used in) investing activities	51			147			12			(257		)	26			(21		)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from draw down of revolving credit facility	—			55			—			—			—			55
Repayments of debt	—			(4		)	—			—			—			(4		)
Proceeds from issue of shares	19			—			—			—			—			19
Dividends paid	(47		)	—			—			—			—			(47		)
Acquisition of noncontrolling interests	—			—			—			(4		)	—			(4		)
Dividends paid to noncontrolling interests	—			—			—			(1		)	—			(1		)
Proceeds from intercompany financing activities	—			128			107			129			(364		)	—
Repayments of intercompany financing activities	—			(180		)	(17		)	(141		)	338			—
Net cash (used in) provided by financing activities	(28		)	(1		)	90			(17		)	(26		)	18
INCREASE IN CASH AND CASH EQUIVALENTS	—			2			—			34			—			36
Effect of exchange rate changes on cash and cash equivalents	—			—			—			(5		)	—			(5		)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	1			—			—			499			—			500
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	1		$	2		$	—		$	528		$	—		$	531

FINANCIAL INFORMATION FOR ISSUER, PARENT GUARANTOR, OTHER GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES

Trinity Acquisition plc has $525 million senior notes outstanding that were issued on August 15, 2013.

Presented below is condensed consolidating financial information for:


(i)	Willis Group Holdings, 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. Willis Netherlands B.V, Willis Investment UK Holdings Limited and TA 1 Limited are all direct or indirect parents of the issuer and Willis Group Limited and Willis North America, Inc, are 100 percent direct or indirectly owned subsidiaries or the issuer;


(iii)	Trinity Acquisition plc, 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 March 31, 2014 of Willis Group Holdings, the Other Guarantors and the Issuer.

Restatement to 2013 financial information

The impacts of these changes on the previously reported 2013 financial statements are shown in the tables below.



	As previously reported			Reclassifications			As Reclassified
	(millions)
Condensed consolidating statement of operations for the three months ended 31 March 2013
Willis Group Holdings
Operating (loss) income	$	(4	)	$	3		$	(1	)
Net income attributable to Willis Group Holdings	219			—			219
The Other Guarantors
Operating loss	$	(72	)	$	(5	)	$	(77	)
Net income (loss) attributable to Willis Group Holdings	236			(1		)	235
The Issuer
Operating income	$	—		$	—		$	—
Net income (loss) attributable to Willis Group Holdings	223			(1		)	222
Other
Operating income	$	178		$	181		$	359
Net income attributable to Willis Group Holdings	98			140			238
Consolidating adjustments
Operating income (loss)	$	185		$	(185	)	$	—
Net loss attributable to Willis Group Holdings	(557		)	(138		)	(695		)



	As previously reported			Reclassifications			As Reclassified
	(millions)
Condensed consolidating statement of comprehensive income for the three months ended 31 March 2013
Willis Group Holdings
Comprehensive income attributable to Willis Group Holdings	$	183		$	—		$	183
The Other Guarantors
Comprehensive income (loss) attributable to Willis Group Holdings	$	200		$	(1	)	$	199
The Issuer
Comprehensive income (loss) attributable to Willis Group Holdings	$	192		$	(1	)	$	191
Other
Comprehensive income attributable to Willis Group Holdings	$	60		$	140		$	200
Consolidating adjustments
Comprehensive loss attributable to Willis Group Holdings	$	(452	)	$	(138	)	$	(590	)



	As previously reported			Reclassifications			As Reclassified
	(millions)
Condensed consolidating statement of cash flows for the three months ended 31 March 2013
Willis Group Holdings
Net cash (used in) provided by operating activities	$	(25	)	$	2		$	(23	)
Net cash provided by investing activities	—			51			51
Net cash provided by (used in) financing activities	25			(53		)	(28		)
The Other Guarantors
Net cash provided by (used in) operating activities	$	587		$	(120	)	$	467
Net cash provided by (used in) investing activities	1			(504		)	(503		)
Net cash (used in) provided by financing activities	(586		)	624			38
The Issuer
Net cash provided by (used in) operating activities	$	5		$	(161	)	$	(156	)
Net cash provided by investing activities	—			148			148
Net cash (used in) provided by financing activities	(5		)	13			8
Other
Net cash provided by (used in) operating activities	$	29		$	279		$	308
Net cash used in investing activities	(22		)	(235		)	(257		)
Net cash provided by (used in) financing activities	27			(44		)	(17		)
Consolidating adjustments
Net cash used in operating activities	$	(557	)	$	—		$	(557	)
Net cash provided by investing activities	—			540			540
Net cash provided by (used in) financing activities	557			(540		)	17

Condensed Consolidating Statement of Operations



	Three months ended March 31, 2014
	Willis Group Holdings			The Other Guarantors			The Issuer			Other			Consolidating adjustments			Consolidated
	(millions)
REVENUES
Commissions and fees	$	—		$	2		$	—		$	1,088		$	—		$	1,090
Investment income	—			—			—			4			—			4
Other income	—			—			—			3			—			3
Total revenues	—			2			—			1,095			—			1,097
EXPENSES
Salaries and benefits	—			(19		)	—			(551		)	—			(570		)
Other operating expenses	(4		)	(41		)	—			(120		)	—			(165		)
Depreciation expense	—			(5		)	—			(18		)	—			(23		)
Amortization of intangible assets	—			—			—			(13		)	—			(13		)
Total expenses	(4		)	(65		)	—			(702		)	—			(771		)
OPERATING (LOSS) INCOME	(4		)	(63		)	—			393			—			326
Other income (expense)	—			1			—			(1		)	—			—
Income from group undertakings	—			82			22			27			(131		)	—
Expenses due to group undertakings	—			(49		)	(7		)	(75		)	131			—
Interest expense	(11		)	(11		)	(9		)	(1		)	—			(32		)
(LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES	(15		)	(40		)	6			343			—			294
Income taxes	—			25			(1		)	(87		)	—			(63		)
(LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES	(15		)	(15		)	5			256			—			231
Interest in earnings of associates, net of tax	—			3			—			16			—			19
Equity account for subsidiaries	261			268			215			—			(744		)	—
NET INCOME	246			256			220			272			(744		)	250
Less: Net income attributable to noncontrolling interests	—			—			—			(4		)	—			(4		)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	246		$	256		$	220		$	268		$	(744	)	$	246

Condensed Consolidating Statement of Comprehensive Income



	Three months ended March 31, 2014
	Willis Group Holdings		The Other Guarantors		The Issuer		Other			Consolidating adjustments			Consolidated
	(millions)

Comprehensive income	$	254	$	264	$	228	$	281		$	(769	)	$	258
Less: comprehensive income attributable to noncontrolling interests	—		—		—		(4		)	—			(4		)
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	254	$	264	$	228	$	277		$	(769	)	$	254

Condensed Consolidating Statement of Operations



	Three months ended March 31, 2013
	Willis Group Holdings			The Other Guarantors			The Issuer			Other			Consolidating adjustments			Consolidated
	(millions)
REVENUES
Commissions and fees	$	—		$	—		$	—		$	1,046		$	—		$	1,046
Investment income	—			—			—			4			—			4
Other income	—			—			—			1			—			1
Total revenues	—			—			—			1,051			—			1,051
EXPENSES
Salaries and benefits	—			(23		)	—			(545		)	—			(568		)
Other operating expenses	(1		)	(50		)	—			(111		)	—			(162		)
Depreciation expense	—			(4		)	—			(22		)	—			(26		)
Amortization of intangible assets	—			—			—			(14		)	—			(14		)
Total expenses	(1		)	(77		)	—			(692		)	—			(770		)
OPERATING (LOSS) INCOME	(1		)	(77		)	—			359			—			281
Other (expense) income	(3		)	1			—			8			—			6
Income from group undertakings	—			114			13			21			(148		)	—
Expenses due to group undertakings	—			(34		)	(6		)	(108		)	148			—
Interest expense	(11		)	(17		)	(2		)	(1		)	—			(31		)
(LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES	(15		)	(13		)	5			279			—			256
Income taxes	—			2			—			(50		)	—			(48		)
(LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES	(15		)	(11		)	5			229			—			208
Interest in earnings of associates, net of tax	—			2			—			13			—			15
Equity account for subsidiaries	234			244			217			—			(695		)	—
NET INCOME	219			235			222			242			(695		)	223
Less: Net income attributable to noncontrolling interests	—			—			—			(4		)	—			(4		)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	219		$	235		$	222		$	238		$	(695	)	$	219

Condensed Consolidating Statement of Comprehensive Income



	Three months ended March 31, 2013
	Willis Group Holdings		The Other Guarantors		The Issuer		Other			Consolidating adjustments			Consolidated
	(millions)

Comprehensive income	$	183	$	199	$	191	$	203		$	(590	)	$	186
Less: comprehensive income attributable to noncontrolling interests	—		—		—		(3		)	—			(3		)
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	183	$	199	$	191	$	200		$	(590	)	$	183

Condensed Consolidating Balance Sheet



	As of March 31, 2014
	Willis Group Holdings		The Other Guarantors		The Issuer		Other		Consolidating adjustments			Consolidated
	(millions)
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	3	$	3	$	—	$	728	$	—		$	734
Accounts receivable, net	1		4		—		1,180		—			1,185
Fiduciary assets	—		—		—		9,306		—			9,306
Deferred tax assets	—		—		—		16		—			16
Other current assets	1		59		1		183		(40		)	204
Amounts due from group undertakings	3,989		813		803		1,456		(7,061		)	—
Total current assets	3,994		879		804		12,869		(7,101		)	11,445
NON-CURRENT ASSETS
Investments in subsidiaries	—		4,024		2,940		—		(6,964		)	—
Fixed assets, net	—		64		—		418		—			482
Goodwill	—		—		—		2,835		—			2,835
Other intangible assets, net	—		—		—		339		—			339
Investments in associates	—		160		—		36		—			196
Deferred tax assets	—		—		—		6		—			6
Pension benefits asset	—		—		—		316		—			316
Other non-current assets	3		6		9		191		—			209
Non-current amounts due from group undertakings	—		1,132		518		—		(1,650		)	—
Total non-current assets	3		5,386		3,467		4,141		(8,614		)	4,383
TOTAL ASSETS	$	3,997	$	6,265	$	4,271	$	17,010	$	(15,715	)	$	15,828
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Fiduciary liabilities	$	—	$	—	$	—	$	9,306	$	—		$	9,306
Deferred revenue and accrued expenses	2		14		—		355		—			371
Income taxes payable	—		—		7		86		(40		)	53
Short-term debt and current portion of long-term debt	—		—		15		—		—			15
Deferred tax liabilities	—		—		—		36		—			36
Other current liabilities	56		23		3		413		—			495
Amounts due to group undertakings	—		5,768		165		1,128		(7,061		)	—
Total current liabilities	58		5,805		190		11,324		(7,101		)	10,276
NON-CURRENT LIABILITIES
Investments in subsidiaries	702		—		—		—		(702		)	—
Long-term debt	795		733		778		1		—			2,307
Liabilities for pension benefits	—		—		—		130		—			130
Deferred tax liabilities	—		1		—		77		—			78
Provisions for liabilities	—		3		—		208		—			211
Other non-current liabilities	—		41		—		313		—			354
Non-current amounts due to group undertakings	—		519		428		703		(1,650		)	—
Total non-current liabilities	1,497		1,297		1,206		1,432		(2,352		)	3,080
TOTAL LIABILITIES	$	1,555	$	7,102	$	1,396	$	12,756	$	(9,453	)	$	13,356

Condensed Consolidating Balance Sheet (continued)



	As of March 31, 2014
	Willis Group Holdings		The Other Guarantors			The Issuer		Other		Consolidating adjustments			Consolidated
	(millions)
EQUITY
Total Willis Group Holdings stockholders’ equity	2,442		(837		)	2,875		4,224		(6,262		)	2,442
Noncontrolling interests	—		—			—		30		—			30
Total equity	2,442		(837		)	2,875		4,254		(6,262		)	2,472
TOTAL LIABILITIES AND EQUITY	$	3,997	$	6,265		$	4,271	$	17,010	$	(15,715	)	$	15,828

Condensed Consolidating Balance Sheet



	As of December 31, 2013
	Willis Group Holdings		The Other Guarantors		The Issuer		Other		Consolidating adjustments			Consolidated
	(millions)
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	3	$	3	$	—	$	790	$	—		$	796
Accounts receivable, net	—		4		—		1,037		—			1,041
Fiduciary assets	—		—		—		8,412		—			8,412
Deferred tax assets	—		—		—		16		(1		)	15
Other current assets	1		36		1		186		(27		)	197
Amounts due from group undertakings	4,051		975		793		1,484		(7,303		)	—
Total current assets	4,055		1,018		794		11,925		(7,331		)	10,461
NON-CURRENT ASSETS
Investments in subsidiaries	—		3,716		2,705		—		(6,421		)	—
Fixed assets, net	—		66		—		415		—			481
Goodwill	—		—		—		2,838		—			2,838
Other intangible assets, net	—		—		—		353		—			353
Investments in associates	—		156		—		20		—			176
Deferred tax assets	—		—		—		7		—			7
Pension benefits asset	—		—		—		278		—			278
Other non-current assets	4		5		9		188		—			206
Non-current amounts due from group undertakings	—		1,113		518		—		(1,631		)	—
Total non-current assets	4		5,056		3,232		4,099		(8,052		)	4,339
TOTAL ASSETS	$	4,059	$	6,074	$	4,026	$	16,024	$	(15,383	)	$	14,800
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Fiduciary liabilities	$	—	$	—	$	—	$	8,412	$	—		$	8,412
Deferred revenue and accrued expenses	2		29		—		555		—			586
Income taxes payable	—		4		5		39		(27		)	21
Short-term debt and current portion of long-term debt	—		—		15		—		—			15
Deferred tax liabilities	—		—		—		25		—			25
Other current liabilities	62		42		11		300		—			415
Amounts due to group undertakings	—		5,813		157		1,333		(7,303		)	—
Total current liabilities	64		5,888		188		10,664		(7,330		)	9,474
NON-CURRENT LIABILITIES
Investments in subsidiaries	985		—		—		—		(985		)	—
Long-term debt	795		733		782		1		—			2,311
Liabilities for pension benefits	—		—		—		136		—			136
Deferred tax liabilities	—		1		—		55		—			56
Provisions for liabilities	—		—		—		206		—			206
Other non-current liabilities	—		48		—		326		—			374
Non-current amounts due to group undertakings	—		518		423		690		(1,631		)	—
Total non-current liabilities	1,780		1,300		1,205		1,414		(2,616		)	3,083
TOTAL LIABILITIES	$	1,844	$	7,188	$	1,393	$	12,078	$	(9,946	)	$	12,557



	As of December 31, 2013
	Willis Group Holdings		The Other Guarantors			The Issuer		Other		Consolidating adjustments			Consolidated
	(millions)
EQUITY
Total Willis Group Holdings stockholders’ equity	2,215		(1,114		)	2,633		3,918		(5,437		)	2,215
Noncontrolling interests	—		—			—		28		—			28
Total equity	2,215		(1,114		)	2,633		3,946		(5,437		)	2,243
TOTAL LIABILITIES AND EQUITY	$	4,059	$	6,074		$	4,026	$	16,024	$	(15,383	)	$	14,800

Condensed Consolidating Statement of Cash Flows



	Three months ended March 31, 2014
	Willis Group Holdings			The Other Guarantors			The Issuer			Other			Consolidating adjustments			Consolidated
	(millions)
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$	(23	)	$	28		$	(24	)	$	25		$	(1	)	$	5
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	—			1			—			1			(1		)	1
Additions to fixed assets	—			(4		)	—			(19		)	1			(22		)
Additions to intangible assets	—			—			—			(1		)	—			(1		)
Payments to acquire other investments	—			—			—			(4		)	—			(4		)
Proceeds from disposal of operations, net of cash disposed	—			—			—			5			—			5
Proceeds from intercompany investing activities	65			120			12			115			(312		)	—
Repayments of intercompany investing activities	—			—			—			(16		)	16			—
Net cash provided by investing activities	65			117			12			81			(296		)	(21		)
CASH FLOWS FROM FINANCING ACTIVITIES
Debt issuance costs	—			—			—			(2		)	—			(2		)
Repayments of debt	—			—			(4		)	—			—			(4		)
Repurchase of shares	(35		)	—			—			—			—			(35		)
Proceeds from issue of shares	43			—			—			—			—			43
Excess tax benefits from share-based payment arrangements	—			—			—			1			—			1
Dividends paid	(50		)	—			—			(1		)	1			(50		)
Dividends paid to noncontrolling interests	—			—			—			(2		)	—			(2		)
Proceeds from intercompany financing activities	—			—			16			—			(16		)	—
Repayments of intercompany financing activities	—			(145		)	—			(167		)	312			—
Net cash (used in) provided by financing activities	(42		)	(145		)	12			(171		)	297			(49		)
DECREASE IN CASH AND CASH EQUIVALENTS	—			—			—			(65		)	—			(65		)
Effect of exchange rate changes on cash and cash equivalents	—			—			—			3			—			3
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	3			3			—			790			—			796
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	3		$	3		$	—		$	728		$	—		$	734

Condensed Consolidating Statement of Cash Flows



	Three months ended March 31, 2013
	Willis Group Holdings			The Other Guarantors			The Issuer			Other			Consolidating adjustments			Consolidated
	(millions)
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$	(23	)	$	467		$	(156	)	$	308		$	(557	)	$	39
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	—			2			—			2			—			4
Additions to fixed assets	—			(1		)	—			(22		)	—			(23		)
Acquisitions of subsidiaries, net of cash acquired	—			—			—			(1		)	—			(1		)
Payments to acquire other investments	—			—			—			(1		)	—			(1		)
Proceeds from intercompany investing activities	180			53			148			—			(381		)	—
Repayments of intercompany investing activities	(129		)	(557		)	—			(235		)	921			—
Net cash provided by (used in) investing activities	51			(503		)	148			(257		)	540			(21		)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from draw down of revolving credit facility	—			—			55			—			—			55
Repayments of debt	—			—			(4		)	—			—			(4		)
Proceeds from issue of shares	19			—			—			—			—			19
Dividends paid	(47		)	—			(557		)	—			557			(47		)
Acquisition of noncontrolling interests	—			—			—			(4		)	—			(4		)
Dividends paid to noncontrolling interests	—			—			—			(1		)	—			(1		)
Proceeds from intercompany financing activities	—			235			557			129			(921		)	—
Repayments of intercompany financing activities	—			(197		)	(43		)	(141		)	381			—
Net cash (used in) provided by financing activities	(28		)	38			8			(17		)	17			18
INCREASE IN CASH AND CASH EQUIVALENTS	—			2			—			34			—			36
Effect of exchange rate changes on cash and cash equivalents	—			—			—			(5		)	—			(5		)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	1			—			—			499			—			500
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	1		$	2		$	—		$	528		$	—		$	531

- Definition

+ References+ Details

INCOME TAXES (Tables)

3 Months Ended

Mar. 31, 2014

Income Tax Disclosure [Abstract]

Components of Tax Charge

The tables below reflect the components of the three months ended March 31, 2014 and 2013 tax charge:



	Income before tax			Tax			Effective tax rate
	(millions, except percentages)
Three months ended March 31, 2014
Non-US ordinary income taxed at estimated annual effective tax rate	$	232		$	(50	)	22	%
US ordinary income and tax charge	65			(12		)	18	%
Items where tax effect is treated discretely:
Loss on disposal of operations	(3		)	1			33	%
Net adjustment in respect of prior periods	—			(2		)	—	%
As reported	$	294		$	(63	)	21	%
Three months ended March 31, 2013
Non-US ordinary income taxed at estimated annual effective tax rate	$	218		$	(45	)	21	%
US ordinary income and tax charge	$	38		$	(3	)	8	%
As reported	$	256		$	(48	)	19	%

EARNINGS PER SHARE (Tables)

3 Months Ended

Mar. 31, 2014

Earnings Per Share [Abstract]

Basic and Diluted Earnings Per Share

Basic and diluted earnings per share are as follows:



	Three months ended March 31,
	2014			2013
	(millions, except per share data)
Net income attributable to Willis Group Holdings	$	246		$	219

Basic average number of shares outstanding	179			173
Dilutive effect of potentially issuable shares	3			3
Diluted average number of shares outstanding	182			176
Basic earnings per share:
Net income attributable to Willis Group Holdings shareholders	$	1.37		$	1.27
Dilutive effect of potentially issuable shares	(0.02		)	(0.03		)
Diluted earnings per share:
Net income attributable to Willis Group Holdings shareholders	$	1.35		$	1.24

PENSION PLANS (Tables)

3 Months Ended

Mar. 31, 2014

Defined Contribution Pension and Other Postretirement Plans Disclosure [Abstract]

Components of Net Periodic Benefit (Income) Cost

The components of the net periodic benefit (income) cost of the UK, US and other defined benefit plans are as follows:



	Three months ended March 31,
	UK Pension Benefits						US Pension Benefits						Other Pension Benefits
	2014			2013			2014			2013			2014			2013
	(millions)
Components of net periodic benefit (income) cost:
Service cost	$	11		$	9		$	—		$	—		$	—		$	1
Interest cost	30			27			10			10			2			1
Expected return on plan assets	(54		)	(47		)	(13		)	(13		)	(1		)	(1		)
Amortization of unrecognized prior service gain	(1		)	(1		)	—			—			—			—
Amortization of unrecognized actuarial loss	11			11			1			2			—			—
Net periodic benefit (income) cost	$	(3	)	$	(1	)	$	(2	)	$	(1	)	$	1		$	1

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES (Tables)

3 Months Ended

Mar. 31, 2014

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Summary of Contractual Amounts of Company's Forward Contracts by Major Currency



	Sell		Fair value
	(millions)
US dollar	$	447	$	20
Euro	155		(2		)
Japanese yen	45		4

Fair Value of Company's Derivative Financial Instruments and their Balance Sheet Classification

The table below presents the fair value of the Company’s derivative financial instruments and their balance sheet classification at March 31, 2014 and December 31, 2013:



		Fair value
Derivative financial instruments designated as hedging instruments:	Balance sheet classification	March 31, 2014		December 31, 2013
		(millions)
Assets:
Forward exchange contracts	Other assets	$	24	$	23
Total derivatives designated as hedging instruments		$	24	$	23
Liabilities:
Forward exchange contracts	Other liabilities	$	2	$	2
Total derivatives designated as hedging instruments		$	2	$	2

Effects of Gains/(Losses) on Derivative Financial Instruments in Cash Flow Hedging Relationships on Consolidated Statements of Comprehensive Income and Consolidated Statements of Equity



Derivatives in cash flow hedging relationships	Amount of gain (loss) recognized in OCI⁽ⁱ⁾on derivative (effective element)			Location of gain (loss) reclassified from accumulated OCI⁽ⁱ⁾ into income (effective element)	Amount of gain (loss) reclassified from accumulated OCI⁽ⁱ⁾ into income (effective element)			Location of gain (loss) recognized in income on derivative (ineffective hedges and ineffective element of effective hedges)	Amount of gain (loss) recognized in income on derivative (ineffective hedges and ineffective element of effective hedges)
	(millions)				(millions)				(millions)
Three months ended March 31, 2014
Interest rate swaps	$	—		Investment income	$	(2	)	Other operating expenses	$	—
Forward exchange contracts	—			Other operating expenses	1			Interest expense	—
Total	$	—			$	(1	)		$	—
Three months ended March 31, 2013
Interest rate swaps	$	—		Investment income	$	(1	)	Other operating expenses	$	—
Forward exchange contracts	(13		)	Other operating expenses	(2		)	Interest expense	—
Total	$	(13	)		$	(3	)		$	—

____________________

Amounts above shown gross of tax.

⁽ⁱ⁾ Other Comprehensive Income

Effects of Derivative Financial Instruments in Fair Value Hedging Relationships on Consolidated Statements of Comprehensive Income

All components of each derivative’s gain or loss were included in the assessment of hedge effectiveness.



Derivative no longer in fair value hedging relationships	Hedged item no longer in fair value hedging relationship	(Loss) gain recognized for derivative		Amortization of prior loss recognized on hedged item			Net gain recognized in interest expense
		(millions)
Three months ended March 31, 2014
Interest rate swaps	5.625% senior notes due 2015	$	—	$	—		$	—
Three months ended March 31, 2013
Interest rate swaps	5.625% senior notes due 2015	$	—	$	(2	)	$	2

FAIR VALUE MEASUREMENT (Tables)

3 Months Ended

Mar. 31, 2014

Fair Value Disclosures [Abstract]

Assets and Liabilities Measured at Fair Value on Recurring Basis



	March 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:
Cash and cash equivalents	$	734	$	—	$	—	$	734
Fiduciary funds (included within Fiduciary assets)	1,953		—		—		1,953
Derivative financial instruments	—		24		—		24
Total assets	$	2,687	$	24	$	—	$	2,711
Liabilities at fair value:
Derivative financial instruments	—		2		—		2
Total liabilities	$	—	$	2	$	—	$	2



	December 31, 2013
	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:
Cash and cash equivalents	$	796	$	—	$	—	$	796
Fiduciary funds (included within Fiduciary assets)	1,662		—		—		1,662
Derivative financial instruments	—		23		—		23
Total assets	$	2,458	$	23	$	—	$	2,481
Liabilities at fair value:
Derivative financial instruments	—		2		—		2
Total liabilities	$	—	$	2	$	—	$	2

Summary of Estimated Fair Value of Company's Financial Instruments Held or Issued to Finance Company's Operations



	March 31, 2014				December 31, 2013
	Carrying amount		Fair value		Carrying amount		Fair value
	(millions)
Assets:
Derivative financial instruments	$	24	$	24	$	23	$	23
Liabilities:
Short-term debt	$	15	$	15	$	15	$	15
Long-term debt	2,307		2,467		2,311		2,444
Derivative financial instruments	2		2		2		2

- Definition

Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities.

+ References+ Details

GOODWILL (Tables)

3 Months Ended

Mar. 31, 2014

Goodwill and Intangible Assets Disclosure [Abstract]

Changes in Carrying Amount of Goodwill by Segment

The changes in the carrying amount of goodwill by segment for the three months ended March 31, 2014 and the year ended December 31, 2013 are as follows:



	Global		North America			International			Total
	(millions)
Balance at January 1, 2013
Goodwill, gross	$	1,127	$	1,792		$	400		$	3,319
Accumulated impairment losses	—		(492		)	—			(492		)
Goodwill, net	$	1,127	$	1,300		$	400		$	2,827
Purchase price allocation adjustments	—		(1		)	—			(1		)
Goodwill acquired during the year	15		—			1			16
Goodwill disposed of during the year	—		(14		)	—			(14		)
Other movements ⁽ⁱ⁾	—		(1		)	—			(1		)
Foreign exchange	3		—			8			11
Balance at December 31, 2013
Goodwill, gross	$	1,145	$	1,776		$	409		$	3,330
Accumulated impairment losses	—		(492		)	—			(492		)
Goodwill, net	$	1,145	$	1,284		$	409		$	2,838
Goodwill disposed of during the period	—		(4		)	—			(4		)
Other movements ^{(i) (ii)}	88		(45		)	(43		)	—
Foreign exchange	1		—			—			1
Balance at March 31, 2014
Goodwill, gross	$	1,234	$	1,727		$	366		$	3,327
Accumulated impairment losses	—		(492		)	—			(492		)
Goodwill, net	$	1,234	$	1,235		$	366		$	2,835

________________________________


⁽ⁱ⁾	North America — $nil (2013: $1 million) tax benefit arising on the exercise of fully vested HRH stock options which were issued as part of the acquisition of HRH in 2008.

OTHER INTANGIBLE ASSETS, NET (Tables)

3 Months Ended

Mar. 31, 2014

Intangible Assets, Net (Excluding Goodwill) [Abstract]

Major Classes of Amortizable Intangible Assets

The major classes of amortizable intangible assets are as follows:



	March 31, 2014							December 31, 2013
	Gross carrying amount		Accumulated amortization			Net carrying amount		Gross carrying amount		Accumulated amortization			Net carrying amount
	(millions)
Customer and Marketing Related:
Client Relationships	$	669	$	(335	)	$	334	$	671	$	(326	)	$	345
Client Lists	3		(1		)	2		3		(1		)	2
Non-compete Agreements	4		(1		)	3		4		(1		)	3
Trade Names	—		—			—		2		(1		)	1
Total Customer and Marketing Related	676		(337		)	339		680		(329		)	351
Contract based, Technology and Other	—		—			—		5		(3		)	2
Total amortizable intangible assets	$	676	$	(337	)	$	339	$	685	$	(332	)	$	353

Estimated Aggregate Amortization of Intangible Assets for Each of Next Five Years

The estimated aggregate amortization of intangible assets for each of the next five years ended December 31 is as follows:



	Remainder of 2014		2015		2016		2017		2018		Thereafter		Total
	(millions)
Amortization of intangible assets	$	37	$	42	$	37	$	32	$	29	$	162	$	339

DEBT (Tables)

3 Months Ended

Mar. 31, 2014

Debt Disclosure [Abstract]

Short-Term Debt and Current Portion of Long-Term Debt

Current portion of the long-term debt consists of the following:



	March 31, 2014		December 31, 2013
	(millions)
Current portion of 7-year term loan facility expires 2018	$	15	$	15

Long-Term Debt

Long-term debt consists of the following:



	March 31, 2014		December 31, 2013
	(millions)

7-year term loan facility expires 2018	$	255	$	259
5.625% senior notes due 2015	148		148
Fair value adjustment on 5.625% senior notes due 2015	4		4
4.125% senior notes due 2016	299		299
6.200% senior notes due 2017	394		394
7.000% senior notes due 2019	187		187
5.750% senior notes due 2021	496		496
4.625% senior notes due 2023	249		249
6.125% senior notes due 2043	274		274
3-year term loan facility expires 2015	1		1
	$	2,307	$	2,311

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(e),(f))

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-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 22

-Article 5

Reference 7: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

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-SubTopic 10

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-Topic 942

-SubTopic 470

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-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

+ Details

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION (Tables)

3 Months Ended

Mar. 31, 2014

Supplemental Cash Flow Information [Abstract]

Supplemental Disclosures Regarding Cash Flow Information and Non-Cash Flow Investing And Financing Activities

Supplemental disclosures regarding cash flow information and non-cash investing and financing activities are as follows:



	Three months ended March 31,
	2014		2013
	(millions)
Supplemental disclosures of cash flow information:
Cash payments for income taxes, net	$	16	$	10
Cash payments for interest	59		57
Acquisitions:
Fair value of assets acquired, net of cash acquired	$	—	$	3
Less: Fair value of liabilities assumed	—		(3		)
Net assets acquired, net of cash acquired	$	—	$	—

COMPREHENSIVE INCOME (LOSS) (Tables)

3 Months Ended

Mar. 31, 2014

Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest [Abstract]

Components of Comprehensive Income

The components of comprehensive income (loss) are as follows:



	Three months ended March 31,
	2014									2013
	Before tax amount			Tax			Net of tax amount			Before tax amount			Tax			Net of tax amount
	(millions)
Other comprehensive income:
Foreign currency translation adjustments	$	3		$	—		$	3		$	(74	)	$	—		$	(74	)
Pension funding adjustments:
Foreign currency translation on pension funding adjustments	(5		)	2			(3		)	53			(13		)	40
Amortization of unrecognized actuarial loss	12			(2		)	10			13			(3		)	10
Amortization of unrecognized prior service gain	(1		)	—			(1		)	(1		)	—			(1		)
	6			—			6			65			(16		)	49
Derivative instruments:
Interest rate swap reclassification adjustment	(2		)	—			(2		)	(1		)	—			(1		)
Gain on forward exchange contracts (effective element)	—			—			—			(13		)	3			(10		)
Forward exchange contracts reclassification adjustment	1			—			1			(2		)	1			(1		)
	(1		)	—			(1		)	(16		)	4			(12		)
Other comprehensive income (loss)	8			—			8			(25		)	(12		)	(37		)
Less: Other comprehensive income attributable to noncontrolling interests	—			—			—			1			—			1
Other comprehensive income (loss) attributable to Willis Group Holdings	$	8		$	—		$	8		$	(24	)	$	(12	)	$	(36	)

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 at December 31, 2013	$	(14	)	$	(714	)	$	35		$	(693	)
Other comprehensive income before reclassifications	3			(3		)	—			—
Amounts reclassified from accumulated other comprehensive income	—			9			(1		)	8
Net current-period other comprehensive income, net of tax and noncontrolling interests	3			6			(1		)	8
Balance at March 31, 2014	$	(11	)	$	(708	)	$	34		$	(685	)

Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]

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
	Three months ended March 31,
	2014			2013
	(millions)
Gains and losses on cash flow hedges (Note 9)
Interest rate swaps	$	(2	)	$	(1	)	Investment income
Foreign exchange contracts	1			(2		)	Other operating expenses
	(1		)	(3		)	Total before tax
Tax	—			1
	$	(1	)	$	(2	)	Net of tax
Amortization of defined benefit pension items (Note 7)
Prior service gain	$	(1	)	$	(1	)	Salaries and benefits
Net actuarial loss	12			13			Salaries and benefits
	11			12			Total before tax
Tax	(2		)	(3		)
	$	9		$	9		Net of tax

Total reclassifications for the period	$	8		$	7

EQUITY AND NONCONTROLLING INTERESTS (Tables)

3 Months Ended

Mar. 31, 2014

Stockholders' Equity Note [Abstract]

Equity and Noncontrolling Interests

The components of stockholders’ equity and noncontrolling interests are as follows:



	March 31, 2014									March 31, 2013
	Willis Group Holdings stockholders			Noncontrolling interests			Total equity			Willis Group Holdings stockholders			Noncontrolling interests			Total equity
	(millions)
Balance at beginning of period	$	2,215		$	28		$	2,243		$	1,699		$	26		$	1,725
Comprehensive income:
Net income	246			4			250			219			4			223
Other comprehensive income, net of tax	8			—			8			(36		)	(1		)	(37		)
Comprehensive income	254			4			258			183			3			186
Dividends	(54		)	(2		)	(56		)	(47		)	(1		)	(48		)
Additional paid-in capital	62			—			62			33			—			33
Repurchase of shares ⁽ⁱ⁾	(35		)	—			(35		)	—			—			—
Purchase of subsidiary shares from noncontrolling interests	—			—			—			(3		)	—			(3		)
Balance at end of period	$	2,442		$	30		$	2,472		$	1,865		$	28		$	1,893

_________________________________


⁽ⁱ⁾	Based on settlement date we repurchased 825,000 shares at an average price of $42.4 in the three months ended March 31, 2014

Effects of Changes in Ownership Interest in Subsidiaries

The effects on equity of changes in Willis Group Holdings ownership interest in its subsidiaries are as follows:



	March 31, 2014		March 31, 2013
	(millions)
Net income attributable to Willis Group Holdings	$	246	$	219
Transfers from noncontrolling interest:
Decrease in Willis Group Holdings paid-in capital for purchase of noncontrolling interests	—		(3		)
Net transfers to noncontrolling interests	—		(3		)
Change from net income attributable to Willis Group Holdings and transfers from noncontrolling interests	$	246	$	216

SEGMENT INFORMATION (Tables)

3 Months Ended

Mar. 31, 2014

Segment Reporting [Abstract]

Information Regarding Company's Segments

Selected information regarding the Company’s segments is as follows:



	Three months ended March 31, 2014
	Commissions and fees		Investment income		Other income		Total revenues		Depreciation and amortization		Operating income
	(millions)
Global	$	442	$	2	$	2	$	446	$	9	$	181
North America	369		—		1		370		18		96
International	279		2		—		281		5		84
Total Segments	1,090		4		3		1,097		32		361
Corporate and Other ⁽ⁱ⁾	—		—		—		—		4		(35		)
Total Consolidated	$	1,090	$	4	$	3	$	1,097	$	36	$	326


	Three months ended March 31, 2013
	Commissions and fees		Investment income		Other income		Total revenues		Depreciation and amortization		Operating income
	(millions)
Global	$	427	$	1	$	—	$	428	$	7	$	187
North America	355		1		1		357		19		82
International	264		2		—		266		6		78
Total Segments	1,046		4		1		1,051		32		347
Corporate and Other ⁽ⁱ⁾	—		—		—		—		8		(66		)
Total Consolidated	$	1,046	$	4	$	1	$	1,051	$	40	$	281

_________________________________


⁽ⁱ⁾	See the following table for an analysis of the ‘Corporate and Other’ line.



	Three months ended March 31,
	2014			2013
	(millions)
Costs of the holding company	$	(2	)	$	(1	)
Costs related to group functions, leadership and projects	(44		)	(26		)
Significant legal and regulatory settlements managed centrally	(2		)	(3		)
Non-servicing element of defined benefit pensions	13			10
Expense reduction initiative ^(a)	—			(46		)
Total Corporate and Other	$	(35	)	$	(66	)

_________________________________


^(a)	Charge related to the assessment of the Company's organizational design.

Total Consolidated Operating Income

The following table reconciles total consolidated operating income, as disclosed in the segment tables above, to consolidated income before income taxes and interest in earnings of associates:



	Three months ended March 31,
	2014			2013
	(millions)
Total consolidated operating income	$	326		$	281
Other income (expense)	—			6
Interest expense	(32		)	(31		)
Income before income taxes and interest in earnings of associates	$	294		$	256

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References+ Details

FINANCIAL INFORMATION FOR PARENT GUARANTOR, OTHER GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES (Tables)

3 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

Condensed Consolidating Statement of Operations



	Three months ended March 31, 2014
	Willis Group Holdings			The Other Guarantors			The Issuer			Other			Consolidating adjustments			Consolidated
	(millions)
REVENUES
Commissions and fees	$	—		$	—		$	2		$	1,088		$	—		$	1,090
Investment income	—			—			—			4			—			4
Other income	—			—			—			3			—			3
Total revenues	—			—			2			1,095			—			1,097
EXPENSES
Salaries and benefits	—			—			(19		)	(551		)	—			(570		)
Other operating expenses	(4		)	(24		)	(17		)	(120		)	—			(165		)
Depreciation expense	—			(1		)	(4		)	(18		)	—			(23		)
Amortization of intangible assets	—			—			—			(13		)	—			(13		)
Total expenses	(4		)	(25		)	(40		)	(702		)	—			(771		)
OPERATING (LOSS) INCOME	(4		)	(25		)	(38		)	393			—			326
Other income (expense)	—			1			—			(1		)	—			—
Income from group undertakings	—			59			43			27			(129		)	—
Expenses due to group undertakings	—			(8		)	(46		)	(75		)	129			—
Interest expense	(11		)	(9		)	(11		)	(1		)	—			(32		)
(LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES	(15		)	18			(52		)	343			—			294
Income taxes	—			5			19			(87		)	—			(63		)
(LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES	(15		)	23			(33		)	256			—			231
Interest in earnings of associates, net of tax	—			3			—			16			—			19
Equity account for subsidiaries	261			230			83			—			(574		)	—
NET INCOME	246			256			50			272			(574		)	250
Less: Net income attributable to noncontrolling interests	—			—			—			(4		)	—			(4		)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	246		$	256		$	50		$	268		$	(574	)	$	246

Condensed Consolidating Statement of Operations



	Three months ended March 31, 2013
	Willis Group Holdings			The Other Guarantors			The Issuer			Other			Consolidating adjustments			Consolidated
	(millions)
REVENUES
Commissions and fees	$	—		$	—		$	—		$	1,046		$	—		$	1,046
Investment income	—			—			—			4			—			4
Other income	—			—			—			1			—			1
Total revenues	—			—			—			1,051			—			1,051
EXPENSES
Salaries and benefits	—			—			(23		)	(545		)	—			(568		)
Other operating expenses	(1		)	(6		)	(44		)	(111		)	—			(162		)
Depreciation expense	—			—			(4		)	(22		)	—			(26		)
Amortization of intangible assets	—			—			—			(14		)	—			(14		)
Total expenses	(1		)	(6		)	(71		)	(692		)	—			(770		)
OPERATING (LOSS) INCOME	(1		)	(6		)	(71		)	359			—			281
Other (expense) income	(3		)	1			—			8			—			6
Income from group undertakings	—			44			82			21			(147		)	—
Expenses due to group undertakings	—			(8		)	(31		)	(108		)	147			—
Interest expense	(11		)	(2		)	(17		)	(1		)	—			(31		)
(LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES	(15		)	29			(37		)	279			—			256
Income taxes	—			2			—			(50		)	—			(48		)
(LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES	(15		)	31			(37		)	229			—			208
Interest in earnings of associates, net of tax	—			2			—			13			—			15
Equity account for subsidiaries	234			202			73			—			(509		)	—
NET INCOME	219			235			36			242			(509		)	223
Less: Net income attributable to noncontrolling interests	—			—			—			(4		)	—			(4		)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	219		$	235		$	36		$	238		$	(509	)	$	219

Condensed Consolidating Statement of Comprehensive Income



	Three months ended March 31, 2014
	Willis Group Holdings		The Other Guarantors		The Issuer		Other			Consolidating adjustments			Consolidated
	(millions)

Comprehensive income	$	254	$	264	$	51	$	281		$	(592	)	$	258
Less: comprehensive income attributable to noncontrolling interests	—		—		—		(4		)	—			(4		)
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	254	$	264	$	51	$	277		$	(592	)	$	254

Condensed Consolidating Statement of Comprehensive Income



	Three months ended March 31, 2013
	Willis Group Holdings		The Other Guarantors		The Issuer		Other			Consolidating adjustments			Consolidated
	(millions)

Comprehensive income	$	183	$	199	$	38	$	203		$	(437	)	$	186
Less: comprehensive income attributable to noncontrolling interests	—		—		—		(3		)	—			(3		)
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	183	$	199	$	38	$	200		$	(437	)	$	183

Condensed Consolidating Balance Sheet



	As of March 31, 2014
	Willis Group Holdings		The Other Guarantors		The Issuer		Other		Consolidating adjustments			Consolidated
	(millions)
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	3	$	3	$	—	$	728	$	—		$	734
Accounts receivable, net	1		—		4		1,180		—			1,185
Fiduciary assets	—		—		—		9,306		—			9,306
Deferred tax assets	—		—		—		16		—			16
Other current assets	1		25		28		183		(33		)	204
Amounts due from group undertakings	3,989		912		1,160		1,456		(7,517		)	—
Total current assets	3,994		940		1,192		12,869		(7,550		)	11,445
NON-CURRENT ASSETS
Investments in subsidiaries	—		3,090		1,124		—		(4,214		)	—
Fixed assets, net	—		16		48		418		—			482
Goodwill	—		—		—		2,835		—			2,835
Other intangible assets, net	—		—		—		339		—			339
Investments in associates	—		160		—		36		—			196
Deferred tax assets	—		—		—		6		—			6
Pension benefits asset	—		—		—		316		—			316
Other non-current assets	3		9		6		191		—			209
Non-current amounts due from group undertakings	—		518		703		—		(1,221		)	—
Total non-current assets	3		3,793		1,881		4,141		(5,435		)	4,383
TOTAL ASSETS	$	3,997	$	4,733	$	3,073	$	17,010	$	(12,985	)	$	15,828
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Fiduciary liabilities	$	—	$	—	$	—	$	9,306	$	—		$	9,306
Deferred revenue and accrued expenses	2		—		14		355		—			371
Income taxes payable	—		—		—		86		(33		)	53
Short-term debt and current portion of long-term debt	—		15		—		—		—			15
Deferred tax liabilities	—		—		—		36		—			36
Other current liabilities	56		8		18		413		—			495
Amounts due to group undertakings	—		4,768		1,621		1,128		(7,517		)	—
Total current liabilities	58		4,791		1,653		11,324		(7,550		)	10,276
NON-CURRENT LIABILITIES
Investments in subsidiaries	702		—		—		—		(702		)	—
Long-term debt	795		778		733		1		—			2,307
Liabilities for pension benefits	—		—		—		130		—			130
Deferred tax liabilities	—		1		—		77		—			78
Provisions for liabilities	—		—		3		208		—			211
Other non-current liabilities	—		—		41		313		—			354
Non-current amounts due to group undertakings	—		—		518		703		(1,221		)	—
Total non-current liabilities	1,497		779		1,295		1,432		(1,923		)	3,080
TOTAL LIABILITIES	$	1,555	$	5,570	$	2,948	$	12,756	$	(9,473	)	$	13,356

Condensed Consolidating Balance Sheet (continued)



	As of March 31, 2014
	Willis Group Holdings		The Other Guarantors			The Issuer		Other		Consolidating adjustments			Consolidated
	(millions)
EQUITY
Total Willis Group Holdings stockholders’ equity	2,442		(837		)	125		4,224		(3,512		)	2,442
Noncontrolling interests	—		—			—		30		—			30
Total equity	2,442		(837		)	125		4,254		(3,512		)	2,472
TOTAL LIABILITIES AND EQUITY	$	3,997	$	4,733		$	3,073	$	17,010	$	(12,985	)	$	15,828

Condensed Consolidating Balance Sheet



	As of December 31, 2013
	Willis Group Holdings		The Other Guarantors		The Issuer		Other		Consolidating adjustments			Consolidated
	(millions)
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	3	$	3	$	—	$	790	$	—		$	796
Accounts receivable, net	—		—		4		1,037		—			1,041
Fiduciary assets	—		—		—		8,412		—			8,412
Deferred tax assets	—		—		—		16		(1		)	15
Other current assets	1		21		10		186		(21		)	197
Amounts due from group undertakings	4,051		903		1,317		1,484		(7,755		)	—
Total current assets	4,055		927		1,331		11,925		(7,777		)	10,461
NON-CURRENT ASSETS
Investments in subsidiaries	—		2,838		1,021		—		(3,859		)	—
Fixed assets, net	—		15		51		415		—			481
Goodwill	—		—		—		2,838		—			2,838
Other intangible assets, net	—		—		—		353		—			353
Investments in associates	—		156		—		20		—			176
Deferred tax assets	—		—		—		7		—			7
Pension benefits asset	—		—		—		278		—			278
Other non-current assets	4		9		5		188		—			206
Non-current amounts due from group undertakings	—		518		690		—		(1,208		)	—
Total non-current assets	4		3,536		1,767		4,099		(5,067		)	4,339
TOTAL ASSETS	$	4,059	$	4,463	$	3,098	$	16,024	$	(12,844	)	$	14,800
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Fiduciary liabilities	$	—	$	—	$	—	$	8,412	$	—		$	8,412
Deferred revenue and accrued expenses	2		1		28		555		—			586
Income taxes payable	—		3		—		39		(21		)	21
Short-term debt and current portion of long-term debt	—		15		—		—		—			15
Deferred tax liabilities	—		—		—		25		—			25
Other current liabilities	62		15		38		300		—			415
Amounts due to Group undertakings	—		4,760		1,662		1,333		(7,755		)	—
Total current liabilities	64		4,794		1,728		10,664		(7,776		)	9,474
NON-CURRENT LIABILITIES
Investments in subsidiaries	985		—		—		—		(985		)	—
Long-term debt	795		782		733		1		—			2,311
Liabilities for pension benefits	—		—		—		136		—			136
Deferred tax liabilities	—		1		—		55		—			56
Provisions for liabilities	—		—		—		206		—			206
Other non-current liabilities	—		—		48		326		—			374
Non-current amounts due to Group undertakings	—		—		518		690		(1,208		)	—
Total non-current liabilities	1,780		783		1,299		1,414		(2,193		)	3,083
TOTAL LIABILITIES	$	1,844	$	5,577	$	3,027	$	12,078	$	(9,969	)	$	12,557

Condensed Consolidating Balance Sheet (continued)



	As of December 31, 2013
	Willis Group Holdings		The Other Guarantors			The Issuer		Other		Consolidating adjustments			Consolidated
	(millions)
EQUITY
Total Willis Group Holdings stockholders’ equity	2,215		(1,114		)	71		3,918		(2,875		)	2,215
Noncontrolling interests	—		—			—		28		—			28
Total equity	2,215		(1,114		)	71		3,946		(2,875		)	2,243
TOTAL LIABILITIES AND EQUITY	$	4,059	$	4,463		$	3,098	$	16,024	$	(12,844	)	$	14,800

Condensed Consolidating Statement of Cash Flows



	Three months ended March 31, 2014
	Willis Group Holdings			The Other Guarantors			The Issuer			Other			Consolidating adjustments			Consolidated
	(millions)
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$	(23	)	$	25		$	(21	)	$	25		$	(1	)	$	5
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	—			—			1			1			(1		)	1
Additions to fixed assets	—			(2		)	(2		)	(19		)	1			(22		)
Additions to intangible assets	—			—			—			(1		)	—			(1		)
Payments to acquire other investments	—			—			—			(4		)	—			(4		)
Proceeds from sales of operations, net of cash disposed	—			—			—			5			—			5
Proceeds from intercompany investing activities	65			12			120			115			(312		)	—
Repayments of intercompany investing activities	—			—			—			(16		)	16			—
Net cash provided by investing activities	65			10			119			81			(296		)	(21		)
CASH FLOWS FROM FINANCING ACTIVITIES
Debt issuance costs	—			—			—			(2		)	—			(2		)
Repayments of debt	—			(4		)	—			—			—			(4		)
Repurchase of shares	(35		)	—			—			—			—			(35		)
Proceeds from issue of shares	43			—			—			—			—			43
Excess tax benefits from share-based payment arrangements	—			—			—			1			—			1
Dividends paid	(50		)	—			—			(1		)	1			(50		)
Dividends paid to noncontrolling interests	—			—			—			(2		)	—			(2		)
Proceeds from intercompany financing activities	—			16			—			—			(16		)	—
Repayments of intercompany financing activities	—			(47		)	(98		)	(167		)	312			—
Net cash used in financing activities	(42		)	(35		)	(98		)	(171		)	297			(49		)
DECREASE IN CASH AND CASH EQUIVALENTS	—			—			—			(65		)	—			(65		)
Effect of exchange rate changes on cash and cash equivalents	—			—			—			3			—			3
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	3			3			—			790			—			796
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	3		$	3		$	—		$	728		$	—		$	734

Condensed Consolidating Statement of Cash Flows



	Three months ended March 31, 2013
	Willis Group Holdings			The Other Guarantors			The Issuer			Other			Consolidating adjustments			Consolidated
	(millions)
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$	(23	)	$	(144	)	$	(102	)	$	308		$	—		$	39
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	—			—			2			2			—			4
Additions to fixed assets	—			(1		)	—			(22		)	—			(23		)
Acquisitions of subsidiaries, net of cash acquired	—			—			—			(1		)	—			(1		)
Payments to acquire other investments	—			—			—			(1		)	—			(1		)
Proceeds from intercompany investing activities	180			148			10			—			(338		)	—
Repayments of intercompany investing activities	(129		)	—			—			(235		)	364			—
Net cash provided by (used in) investing activities	51			147			12			(257		)	26			(21		)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from draw down of revolving credit facility	—			55			—			—			—			55
Repayments of debt	—			(4		)	—			—			—			(4		)
Proceeds from issue of shares	19			—			—			—			—			19
Dividends paid	(47		)	—			—			—			—			(47		)
Acquisition of noncontrolling interests	—			—			—			(4		)	—			(4		)
Dividends paid to noncontrolling interests	—			—			—			(1		)	—			(1		)
Proceeds from intercompany financing activities	—			128			107			129			(364		)	—
Repayments of intercompany financing activities	—			(180		)	(17		)	(141		)	338			—
Net cash (used in) provided by financing activities	(28		)	(1		)	90			(17		)	(26		)	18
INCREASE IN CASH AND CASH EQUIVALENTS	—			2			—			34			—			36
Effect of exchange rate changes on cash and cash equivalents	—			—			—			(5		)	—			(5		)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	1			—			—			499			—			500
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	1		$	2		$	—		$	528		$	—		$	531

FINANCIAL INFORMATION FOR PARENT ISSUER, GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES (Tables)

3 Months Ended

Mar. 31, 2014

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

Condensed Consolidated Statement of Comprehensive Income

Condensed Consolidating Statement of Operations



	Three months ended March 31, 2014
	Willis Group Holdings - the Parent Issuer			The Guarantors			Other			Consolidating adjustments			Consolidated
	(millions)
REVENUES
Commissions and fees	$	—		$	2		$	1,088		$	—		$	1,090
Investment income	—			—			4			—			4
Other income	—			—			3			—			3
Total revenues	—			2			1,095			—			1,097
EXPENSES
Salaries and benefits	—			(19		)	(551		)	—			(570		)
Other operating expenses	(4		)	(41		)	(120		)	—			(165		)
Depreciation expense	—			(5		)	(18		)	—			(23		)
Amortization of intangible assets	—			—			(13		)	—			(13		)
Total expenses	(4		)	(65		)	(702		)	—			(771		)
OPERATING (LOSS) INCOME	(4		)	(63		)	393			—			326
Other income (expense)	—			1			(1		)	—			—
Income from group undertakings	—			75			27			(102		)	—
Expenses due to group undertakings	—			(27		)	(75		)	102			—
Interest expense	(11		)	(20		)	(1		)	—			(32		)
(LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES	(15		)	(34		)	343			—			294
Income taxes	—			24			(87		)	—			(63		)
(LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES	(15		)	(10		)	256			—			231
Interest in earnings of associates, net of tax	—			3			16			—			19
Equity account for subsidiaries	261			263			—			(524		)	—
NET INCOME	246			256			272			(524		)	250
Less: Net income attributable to noncontrolling interests	—			—			(4		)	—			(4		)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	246		$	256		$	268		$	(524	)	$	246

Condensed Consolidating Statement of Comprehensive Income



	Three months ended March 31, 2014
	Willis Group Holdings - the Parent Issuer		The Guarantors		Other			Consolidating adjustments			Consolidated
	(millions)

Comprehensive income	$	254	$	264	$	281		$	(541	)	$	258
Less: comprehensive income attributable to noncontrolling interests	—		—		(4		)	—			(4		)
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	254	$	264	$	277		$	(541	)	$	254

Condensed Consolidating Statement of Operations



	Three months ended March 31, 2013
	Willis Group Holdings - the Parent Issuer			The Guarantors			Other			Consolidating adjustments			Consolidated
	(millions)
REVENUES
Commissions and fees	$	—		$	—		$	1,046		$	—		$	1,046
Investment income	—			—			4			—			4
Other income	—			—			1			—			1
Total revenues	—			—			1,051			—			1,051
EXPENSES
Salaries and benefits	—			(23		)	(545		)	—			(568		)
Other operating expenses	(1		)	(50		)	(111		)	—			(162		)
Depreciation expense	—			(4		)	(22		)	—			(26		)
Amortization of intangible assets	—			—			(14		)	—			(14		)
Total expenses	(1		)	(77		)	(692		)	—			(770		)
OPERATING (LOSS) INCOME	(1		)	(77		)	359			—			281
Other (expense) income	(3		)	1			8			—			6
Income from group undertakings	—			108			21			(129		)	—
Expenses due to group undertakings	—			(21		)	(108		)	129			—
Interest expense	(11		)	(19		)	(1		)	—			(31		)
(LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES	(15		)	(8		)	279			—			256
Income taxes	—			2			(50		)	—			(48		)
(LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES	(15		)	(6		)	229			—			208
Interest in earnings of associates, net of tax	—			2			13			—			15
Equity account for subsidiaries	234			239			—			(473		)	—
NET INCOME	219			235			242			(473		)	223
Less: Net income attributable to noncontrolling interests	—			—			(4		)	—			(4		)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	219		$	235		$	238		$	(473	)	$	219

Condensed Consolidating Statement of Comprehensive Income



	Three months ended March 31, 2013
	Willis Group Holdings - the Parent Issuer		The Guarantors		Other			Consolidating adjustments			Consolidated
	(millions)

Comprehensive income	$	183	$	199	$	203		$	(399	)	$	186
Less: comprehensive income attributable to noncontrolling interests	—		—		(3		)	—			(3		)
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	183	$	199	$	200		$	(399	)	$	183

Condensed Consolidated Balance Sheet

Condensed Consolidating Balance Sheet



	As of March 31, 2014
	Willis Group Holdings - the Parent Issuer		The Guarantors		Other		Consolidating adjustments			Consolidated
	(millions)
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	3	$	3	$	728	$	—		$	734
Accounts receivable, net	1		4		1,180		—			1,185
Fiduciary assets	—		—		9,306		—			9,306
Deferred tax assets	—		—		16		—			16
Other current assets	1		53		183		(33		)	204
Amounts due from group undertakings	3,989		813		1,456		(6,258		)	—
Total current assets	3,994		873		12,869		(6,291		)	11,445
NON-CURRENT ASSETS
Investments in subsidiaries	—		4,089		—		(4,089		)	—
Fixed assets, net	—		64		418		—			482
Goodwill	—		—		2,835		—			2,835
Other intangible assets, net	—		—		339		—			339
Investments in associates	—		160		36		—			196
Deferred tax assets	—		—		6		—			6
Pension benefits asset	—		—		316		—			316
Other non-current assets	3		15		191		—			209
Non-current amounts due from group undertakings	—		703		—		(703		)	—
Total non-current assets	3		5,031		4,141		(4,792		)	4,383
TOTAL ASSETS	$	3,997	$	5,904	$	17,010	$	(11,083	)	$	15,828
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Fiduciary liabilities	$	—	$	—	$	9,306	$	—		$	9,306
Deferred revenue and accrued expenses	2		14		355		—			371
Income taxes payable	—		—		86		(33		)	53
Short-term debt and current portion of long-term debt	—		15		—		—			15
Deferred tax liabilities	—		—		36		—			36
Other current liabilities	56		26		413		—			495
Amounts due to group undertakings	—		5,130		1,128		(6,258		)	—
Total current liabilities	58		5,185		11,324		(6,291		)	10,276
NON-CURRENT LIABILITIES
Investments in subsidiaries	702		—		—		(702		)	—
Long-term debt	795		1,511		1		—			2,307
Liabilities for pension benefits	—		—		130		—			130
Deferred tax liabilities	—		1		77		—			78
Provisions for liabilities	—		3		208		—			211
Other non-current liabilities	—		41		313		—			354
Non-current amounts due to group undertakings	—		—		703		(703		)	—
Total non-current liabilities	1,497		1,556		1,432		(1,405		)	3,080
TOTAL LIABILITIES	$	1,555	$	6,741	$	12,756	$	(7,696	)	$	13,356

Condensed Consolidating Balance Sheet (continued)



	As of March 31, 2014
	Willis Group Holdings - the Parent Issuer		The Guarantors			Other		Consolidating adjustments			Consolidated
	(millions)
EQUITY
Total Willis Group Holdings stockholders’ equity	2,442		(837		)	4,224		(3,387		)	2,442
Noncontrolling interests	—		—			30		—			30
Total equity	2,442		(837		)	4,254		(3,387		)	2,472
TOTAL LIABILITIES AND EQUITY	$	3,997	$	5,904		$	17,010	$	(11,083	)	$	15,828

Condensed Consolidating Balance Sheet



	As of December 31, 2013
	Willis Group Holdings - the Parent Issuer		The Guarantors		Other		Consolidating adjustments			Consolidated
	(millions)
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	3	$	3	$	790	$	—		$	796
Accounts receivable, net	—		4		1,037		—			1,041
Fiduciary assets	—		—		8,412		—			8,412
Deferred tax assets	—		—		16		(1		)	15
Other current assets	1		31		186		(21		)	197
Amounts due to group undertakings	4,051		975		1,484		(6,510		)	—
Total current assets	4,055		1,013		11,925		(6,532		)	10,461
NON-CURRENT ASSETS
Investments in subsidiaries	—		3,788		—		(3,788		)	—
Fixed assets, net	—		66		415		—			481
Goodwill	—		—		2,838		—			2,838
Other intangible assets, net	—		—		353		—			353
Investments in associates	—		156		20		—			176
Deferred tax assets	—		—		7		—			7
Pension benefits asset	—		—		278		—			278
Other non-current assets	4		14		188		—			206
Non-current amounts due to group undertakings	—		690		—		(690		)	—
Total non-current assets	4		4,714		4,099		(4,478		)	4,339
TOTAL ASSETS	$	4,059	$	5,727	$	16,024	$	(11,010	)	$	14,800
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Fiduciary liabilities	$	—	$	—	$	8,412	$	—		$	8,412
Deferred revenue and accrued expenses	2		29		555		—			586
Income taxes payable	—		3		39		(21		)	21
Short-term debt and current portion of long-term debt	—		15		—		—			15
Deferred tax liabilities	—		—		25		—			25
Other current liabilities	62		53		300		—			415
Amounts due to group undertakings	—		5,177		1,333		(6,510		)	—
Total current liabilities	64		5,277		10,664		(6,531		)	9,474
NON-CURRENT LIABILITIES
Investments in subsidiaries	985		—		—		(985		)	—
Long-term debt	795		1,515		1		—			2,311
Liabilities for pension benefits	—		—		136		—			136
Deferred tax liabilities	—		1		55		—			56
Provisions for liabilities	—		—		206		—			206
Other non-current liabilities	—		48		326		—			374
Non-current amounts due to group undertakings	—		—		690		(690		)	—
Total non-current liabilities	1,780		1,564		1,414		(1,675		)	3,083
TOTAL LIABILITIES	$	1,844	$	6,841	$	12,078	$	(8,206	)	$	12,557

Condensed Consolidating Balance Sheet (continued)



	As of December 31, 2013
	Willis Group Holdings - the Parent Issuer		The Guarantors			Other		Consolidating adjustments			Consolidated
	(millions)
EQUITY
Total Willis Group Holdings stockholders’ equity	2,215		(1,114		)	3,918		(2,804		)	2,215
Noncontrolling interests	—		—			28		—			28
Total equity	2,215		(1,114		)	3,946		(2,804		)	2,243
TOTAL LIABILITIES AND EQUITY	$	4,059	$	5,727		$	16,024	$	(11,010	)	$	14,800

Condensed Consolidated Statement of Cash Flows

Condensed Consolidating Statement of Cash Flows



	Three months ended March 31, 2014
	Willis Group Holdings - the Parent Issuer			The Guarantors			Other			Consolidating adjustments			Consolidated
	(millions)
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$	(23	)	$	4		$	25		$	(1	)	$	5
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	—			1			1			(1		)	1
Additions to fixed assets	—			(4		)	(19		)	1			(22		)
Additions to intangible assets	—			—			(1		)	—			(1		)
Payments to acquire other investments	—			—			(4		)	—			(4		)
Proceeds from disposal of operations, net of cash disposed	—			—			5			—			5
Proceeds from intercompany investing activities	65			120			115			(300		)	—
Repayments of intercompany investing activities	—			—			(16		)	16			—
Net cash provided by investing activities	65			117			81			(284		)	(21		)
CASH FLOWS FROM FINANCING ACTIVITIES
Debt issuance costs	—			—			(2		)	—			(2		)
Repayments of debt	—			(4		)	—			—			(4		)
Repurchase of shares	(35		)	—			—			—			(35		)
Proceeds from issue of shares	43			—			—			—			43
Excess tax benefits from share-based payment arrangement	—			—			1			—			1
Dividends paid	(50		)	—			(1		)	1			(50		)
Dividends paid to noncontrolling interests	—			—			(2		)	—			(2		)
Proceeds from intercompany financing activities	—			16			—			(16		)	—
Repayments of intercompany financing activities	—			(133		)	(167		)	300			—
Net cash used in financing activities	(42		)	(121		)	(171		)	285			(49		)
DECREASE IN CASH AND CASH EQUIVALENTS	—			—			(65		)	—			(65		)
Effect of exchange rate changes on cash and cash equivalents	—			—			3			—			3
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	3			3			790			—			796
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	3		$	3		$	728		$	—		$	734

Condensed Consolidating Statement of Cash Flows



	Three months ended March 31, 2013
	Willis Group Holdings - the Parent Issuer			The Guarantors			Other			Consolidating adjustments			Consolidated
	(millions)
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$	(23	)	$	(246	)	$	308		$	—		$	39
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	—			2			2			—			4
Additions to fixed assets	—			(1		)	(22		)	—			(23		)
Acquisitions of subsidiaries, net of cash acquired	—			—			(1		)	—			(1		)
Payments to acquire other investments	—			—			(1		)	—			(1		)
Proceeds from intercompany investing activities	180			141			—			(321		)	—
Repayments of intercompany investing activities	(129		)	—			(235		)	364			—
Net cash provided by (used in) investing activities	51			142			(257		)	43			(21		)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from draw down of revolving credit facility	—			55			—			—			55
Repayments of debt	—			(4		)	—			—			(4		)
Proceeds from issue of shares	19			—			—			—			19
Dividends paid	(47		)	—			—			—			(47		)
Acquisition of noncontrolling interests	—			—			(4		)	—			(4		)
Dividends paid to noncontrolling interests	—			—			(1		)	—			(1		)
Proceeds from intercompany financing activities	—			235			129			(364		)	—
Repayments of intercompany financing activities	—			(180		)	(141		)	321			—
Net cash (used in) provided by financing activities	(28		)	106			(17		)	(43		)	18
INCREASE IN CASH AND CASH EQUIVALENTS	—			2			34			—			36
Effect of exchange rate changes on cash and cash equivalents	—			—			(5		)	—			(5		)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	1			—			499			—			500
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	1		$	2		$	528		$	—		$	531

FINANCIAL INFORMATION FOR ISSUER, PARENT GUARANTOR, OTHER GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES (Tables)

3 Months Ended

Mar. 31, 2014

Condensed Financial Statements, Captions [Line Items]

Condensed Financial Statements [Text Block]

Condensed Consolidating Statement of Operations



	Three months ended March 31, 2014
	Willis Group Holdings			The Other Guarantors			The Issuer			Other			Consolidating adjustments			Consolidated
	(millions)
REVENUES
Commissions and fees	$	—		$	2		$	—		$	1,088		$	—		$	1,090
Investment income	—			—			—			4			—			4
Other income	—			—			—			3			—			3
Total revenues	—			2			—			1,095			—			1,097
EXPENSES
Salaries and benefits	—			(19		)	—			(551		)	—			(570		)
Other operating expenses	(4		)	(41		)	—			(120		)	—			(165		)
Depreciation expense	—			(5		)	—			(18		)	—			(23		)
Amortization of intangible assets	—			—			—			(13		)	—			(13		)
Total expenses	(4		)	(65		)	—			(702		)	—			(771		)
OPERATING (LOSS) INCOME	(4		)	(63		)	—			393			—			326
Other income (expense)	—			1			—			(1		)	—			—
Income from group undertakings	—			82			22			27			(131		)	—
Expenses due to group undertakings	—			(49		)	(7		)	(75		)	131			—
Interest expense	(11		)	(11		)	(9		)	(1		)	—			(32		)
(LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES	(15		)	(40		)	6			343			—			294
Income taxes	—			25			(1		)	(87		)	—			(63		)
(LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES	(15		)	(15		)	5			256			—			231
Interest in earnings of associates, net of tax	—			3			—			16			—			19
Equity account for subsidiaries	261			268			215			—			(744		)	—
NET INCOME	246			256			220			272			(744		)	250
Less: Net income attributable to noncontrolling interests	—			—			—			(4		)	—			(4		)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	246		$	256		$	220		$	268		$	(744	)	$	246

Condensed Consolidating Statement of Comprehensive Income



	Three months ended March 31, 2014
	Willis Group Holdings		The Other Guarantors		The Issuer		Other			Consolidating adjustments			Consolidated
	(millions)

Comprehensive income	$	254	$	264	$	228	$	281		$	(769	)	$	258
Less: comprehensive income attributable to noncontrolling interests	—		—		—		(4		)	—			(4		)
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	254	$	264	$	228	$	277		$	(769	)	$	254

Condensed Consolidating Statement of Operations



	Three months ended March 31, 2013
	Willis Group Holdings			The Other Guarantors			The Issuer			Other			Consolidating adjustments			Consolidated
	(millions)
REVENUES
Commissions and fees	$	—		$	—		$	—		$	1,046		$	—		$	1,046
Investment income	—			—			—			4			—			4
Other income	—			—			—			1			—			1
Total revenues	—			—			—			1,051			—			1,051
EXPENSES
Salaries and benefits	—			(23		)	—			(545		)	—			(568		)
Other operating expenses	(1		)	(50		)	—			(111		)	—			(162		)
Depreciation expense	—			(4		)	—			(22		)	—			(26		)
Amortization of intangible assets	—			—			—			(14		)	—			(14		)
Total expenses	(1		)	(77		)	—			(692		)	—			(770		)
OPERATING (LOSS) INCOME	(1		)	(77		)	—			359			—			281
Other (expense) income	(3		)	1			—			8			—			6
Income from group undertakings	—			114			13			21			(148		)	—
Expenses due to group undertakings	—			(34		)	(6		)	(108		)	148			—
Interest expense	(11		)	(17		)	(2		)	(1		)	—			(31		)
(LOSS) INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES	(15		)	(13		)	5			279			—			256
Income taxes	—			2			—			(50		)	—			(48		)
(LOSS) INCOME BEFORE INTEREST IN EARNINGS OF ASSOCIATES	(15		)	(11		)	5			229			—			208
Interest in earnings of associates, net of tax	—			2			—			13			—			15
Equity account for subsidiaries	234			244			217			—			(695		)	—
NET INCOME	219			235			222			242			(695		)	223
Less: Net income attributable to noncontrolling interests	—			—			—			(4		)	—			(4		)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	219		$	235		$	222		$	238		$	(695	)	$	219

Condensed Consolidating Statement of Comprehensive Income



	Three months ended March 31, 2013
	Willis Group Holdings		The Other Guarantors		The Issuer		Other			Consolidating adjustments			Consolidated
	(millions)

Comprehensive income	$	183	$	199	$	191	$	203		$	(590	)	$	186
Less: comprehensive income attributable to noncontrolling interests	—		—		—		(3		)	—			(3		)
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	$	183	$	199	$	191	$	200		$	(590	)	$	183

Condensed Consolidating Balance Sheet



	As of March 31, 2014
	Willis Group Holdings		The Other Guarantors		The Issuer		Other		Consolidating adjustments			Consolidated
	(millions)
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	3	$	3	$	—	$	728	$	—		$	734
Accounts receivable, net	1		4		—		1,180		—			1,185
Fiduciary assets	—		—		—		9,306		—			9,306
Deferred tax assets	—		—		—		16		—			16
Other current assets	1		59		1		183		(40		)	204
Amounts due from group undertakings	3,989		813		803		1,456		(7,061		)	—
Total current assets	3,994		879		804		12,869		(7,101		)	11,445
NON-CURRENT ASSETS
Investments in subsidiaries	—		4,024		2,940		—		(6,964		)	—
Fixed assets, net	—		64		—		418		—			482
Goodwill	—		—		—		2,835		—			2,835
Other intangible assets, net	—		—		—		339		—			339
Investments in associates	—		160		—		36		—			196
Deferred tax assets	—		—		—		6		—			6
Pension benefits asset	—		—		—		316		—			316
Other non-current assets	3		6		9		191		—			209
Non-current amounts due from group undertakings	—		1,132		518		—		(1,650		)	—
Total non-current assets	3		5,386		3,467		4,141		(8,614		)	4,383
TOTAL ASSETS	$	3,997	$	6,265	$	4,271	$	17,010	$	(15,715	)	$	15,828
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Fiduciary liabilities	$	—	$	—	$	—	$	9,306	$	—		$	9,306
Deferred revenue and accrued expenses	2		14		—		355		—			371
Income taxes payable	—		—		7		86		(40		)	53
Short-term debt and current portion of long-term debt	—		—		15		—		—			15
Deferred tax liabilities	—		—		—		36		—			36
Other current liabilities	56		23		3		413		—			495
Amounts due to group undertakings	—		5,768		165		1,128		(7,061		)	—
Total current liabilities	58		5,805		190		11,324		(7,101		)	10,276
NON-CURRENT LIABILITIES
Investments in subsidiaries	702		—		—		—		(702		)	—
Long-term debt	795		733		778		1		—			2,307
Liabilities for pension benefits	—		—		—		130		—			130
Deferred tax liabilities	—		1		—		77		—			78
Provisions for liabilities	—		3		—		208		—			211
Other non-current liabilities	—		41		—		313		—			354
Non-current amounts due to group undertakings	—		519		428		703		(1,650		)	—
Total non-current liabilities	1,497		1,297		1,206		1,432		(2,352		)	3,080
TOTAL LIABILITIES	$	1,555	$	7,102	$	1,396	$	12,756	$	(9,453	)	$	13,356

Condensed Consolidating Balance Sheet (continued)



	As of March 31, 2014
	Willis Group Holdings		The Other Guarantors			The Issuer		Other		Consolidating adjustments			Consolidated
	(millions)
EQUITY
Total Willis Group Holdings stockholders’ equity	2,442		(837		)	2,875		4,224		(6,262		)	2,442
Noncontrolling interests	—		—			—		30		—			30
Total equity	2,442		(837		)	2,875		4,254		(6,262		)	2,472
TOTAL LIABILITIES AND EQUITY	$	3,997	$	6,265		$	4,271	$	17,010	$	(15,715	)	$	15,828

Condensed Consolidating Balance Sheet



	As of December 31, 2013
	Willis Group Holdings		The Other Guarantors		The Issuer		Other		Consolidating adjustments			Consolidated
	(millions)
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	3	$	3	$	—	$	790	$	—		$	796
Accounts receivable, net	—		4		—		1,037		—			1,041
Fiduciary assets	—		—		—		8,412		—			8,412
Deferred tax assets	—		—		—		16		(1		)	15
Other current assets	1		36		1		186		(27		)	197
Amounts due from group undertakings	4,051		975		793		1,484		(7,303		)	—
Total current assets	4,055		1,018		794		11,925		(7,331		)	10,461
NON-CURRENT ASSETS
Investments in subsidiaries	—		3,716		2,705		—		(6,421		)	—
Fixed assets, net	—		66		—		415		—			481
Goodwill	—		—		—		2,838		—			2,838
Other intangible assets, net	—		—		—		353		—			353
Investments in associates	—		156		—		20		—			176
Deferred tax assets	—		—		—		7		—			7
Pension benefits asset	—		—		—		278		—			278
Other non-current assets	4		5		9		188		—			206
Non-current amounts due from group undertakings	—		1,113		518		—		(1,631		)	—
Total non-current assets	4		5,056		3,232		4,099		(8,052		)	4,339
TOTAL ASSETS	$	4,059	$	6,074	$	4,026	$	16,024	$	(15,383	)	$	14,800
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Fiduciary liabilities	$	—	$	—	$	—	$	8,412	$	—		$	8,412
Deferred revenue and accrued expenses	2		29		—		555		—			586
Income taxes payable	—		4		5		39		(27		)	21
Short-term debt and current portion of long-term debt	—		—		15		—		—			15
Deferred tax liabilities	—		—		—		25		—			25
Other current liabilities	62		42		11		300		—			415
Amounts due to group undertakings	—		5,813		157		1,333		(7,303		)	—
Total current liabilities	64		5,888		188		10,664		(7,330		)	9,474
NON-CURRENT LIABILITIES
Investments in subsidiaries	985		—		—		—		(985		)	—
Long-term debt	795		733		782		1		—			2,311
Liabilities for pension benefits	—		—		—		136		—			136
Deferred tax liabilities	—		1		—		55		—			56
Provisions for liabilities	—		—		—		206		—			206
Other non-current liabilities	—		48		—		326		—			374
Non-current amounts due to group undertakings	—		518		423		690		(1,631		)	—
Total non-current liabilities	1,780		1,300		1,205		1,414		(2,616		)	3,083
TOTAL LIABILITIES	$	1,844	$	7,188	$	1,393	$	12,078	$	(9,946	)	$	12,557



	As of December 31, 2013
	Willis Group Holdings		The Other Guarantors			The Issuer		Other		Consolidating adjustments			Consolidated
	(millions)
EQUITY
Total Willis Group Holdings stockholders’ equity	2,215		(1,114		)	2,633		3,918		(5,437		)	2,215
Noncontrolling interests	—		—			—		28		—			28
Total equity	2,215		(1,114		)	2,633		3,946		(5,437		)	2,243
TOTAL LIABILITIES AND EQUITY	$	4,059	$	6,074		$	4,026	$	16,024	$	(15,383	)	$	14,800

Condensed Consolidating Statement of Cash Flows



	Three months ended March 31, 2014
	Willis Group Holdings			The Other Guarantors			The Issuer			Other			Consolidating adjustments			Consolidated
	(millions)
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$	(23	)	$	28		$	(24	)	$	25		$	(1	)	$	5
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	—			1			—			1			(1		)	1
Additions to fixed assets	—			(4		)	—			(19		)	1			(22		)
Additions to intangible assets	—			—			—			(1		)	—			(1		)
Payments to acquire other investments	—			—			—			(4		)	—			(4		)
Proceeds from disposal of operations, net of cash disposed	—			—			—			5			—			5
Proceeds from intercompany investing activities	65			120			12			115			(312		)	—
Repayments of intercompany investing activities	—			—			—			(16		)	16			—
Net cash provided by investing activities	65			117			12			81			(296		)	(21		)
CASH FLOWS FROM FINANCING ACTIVITIES
Debt issuance costs	—			—			—			(2		)	—			(2		)
Repayments of debt	—			—			(4		)	—			—			(4		)
Repurchase of shares	(35		)	—			—			—			—			(35		)
Proceeds from issue of shares	43			—			—			—			—			43
Excess tax benefits from share-based payment arrangements	—			—			—			1			—			1
Dividends paid	(50		)	—			—			(1		)	1			(50		)
Dividends paid to noncontrolling interests	—			—			—			(2		)	—			(2		)
Proceeds from intercompany financing activities	—			—			16			—			(16		)	—
Repayments of intercompany financing activities	—			(145		)	—			(167		)	312			—
Net cash (used in) provided by financing activities	(42		)	(145		)	12			(171		)	297			(49		)
DECREASE IN CASH AND CASH EQUIVALENTS	—			—			—			(65		)	—			(65		)
Effect of exchange rate changes on cash and cash equivalents	—			—			—			3			—			3
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	3			3			—			790			—			796
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	3		$	3		$	—		$	728		$	—		$	734

Condensed Consolidating Statement of Cash Flows



	Three months ended March 31, 2013
	Willis Group Holdings			The Other Guarantors			The Issuer			Other			Consolidating adjustments			Consolidated
	(millions)
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$	(23	)	$	467		$	(156	)	$	308		$	(557	)	$	39
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	—			2			—			2			—			4
Additions to fixed assets	—			(1		)	—			(22		)	—			(23		)
Acquisitions of subsidiaries, net of cash acquired	—			—			—			(1		)	—			(1		)
Payments to acquire other investments	—			—			—			(1		)	—			(1		)
Proceeds from intercompany investing activities	180			53			148			—			(381		)	—
Repayments of intercompany investing activities	(129		)	(557		)	—			(235		)	921			—
Net cash provided by (used in) investing activities	51			(503		)	148			(257		)	540			(21		)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from draw down of revolving credit facility	—			—			55			—			—			55
Repayments of debt	—			—			(4		)	—			—			(4		)
Proceeds from issue of shares	19			—			—			—			—			19
Dividends paid	(47		)	—			(557		)	—			557			(47		)
Acquisition of noncontrolling interests	—			—			—			(4		)	—			(4		)
Dividends paid to noncontrolling interests	—			—			—			(1		)	—			(1		)
Proceeds from intercompany financing activities	—			235			557			129			(921		)	—
Repayments of intercompany financing activities	—			(197		)	(43		)	(141		)	381			—
Net cash (used in) provided by financing activities	(28		)	38			8			(17		)	17			18
INCREASE IN CASH AND CASH EQUIVALENTS	—			2			—			34			—			36
Effect of exchange rate changes on cash and cash equivalents	—			—			—			(5		)	—			(5		)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	1			—			—			499			—			500
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	1		$	2		$	—		$	528		$	—		$	531

SALARIES AND BENEFITS EXPENSE (Additional Information) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013 Positions
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated		207
Labor and Related Expense	$ 570	$ 568
Employee Severance [Member]
Restructuring Cost and Reserve [Line Items]
Severance costs	3	0
Expense Reduction Initiative [Member]
Restructuring Cost and Reserve [Line Items]
Severance costs		28
Labor and Related Expense		$ 29

- Definition

Amount of expenses for special or contractual termination benefits provided to current employees involuntarily terminated under a benefit arrangement associated exit or disposal activities pursuant to an authorized plan. Excludes expenses related to one-time termination benefits, a discontinued operation or an asset retirement obligation.

+ References+ Details

OTHER INCOME (EXPENSE), NET (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Other Income Expense [Abstract]
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	$ (3)	$ 0
Foreign Currency Transaction Gain (Loss), Realized	3	6
Other Nonoperating Income (Expense)	$ 0	$ 6

INCOME TAXES (Components of Tax Charge) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Income Tax Examination [Line Items]
INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES	$ 294	$ 256
Tax amount as reported	(63)	(48)
Effective tax rate as reported	21.00%	19.00%
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	(3)	0
Effective tax rate reconciliation amount from disposal of operation loss	1
Effective tax rate reconciliation percent from disposal of operation loss	33.00%
Effective Income Tax Rate Reconciliation, Prior Year Income Taxes, Amount	(2)
Effective Income Tax Rate Reconciliation, Prior Year Income Taxes, Percent	0.00%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate	35.00%
Non-US income tax authorities [Member]
Income Tax Examination [Line Items]
Ordinary income taxed at estimated annual effective tax rate, Income before tax	232	218
Ordinary income taxed at estimated annual effective tax rate, Tax amount	(50)	(45)
Effective tax rate as reported	22.00%	21.00%
UNITED STATES
Income Tax Examination [Line Items]
Ordinary income taxed at estimated annual effective tax rate, Income before tax	65	38
Ordinary income taxed at estimated annual effective tax rate, Tax amount	$ (12)	$ (3)
Effective tax rate as reported	18.00%	8.00%

EARNINGS PER SHARE (Additional Information) (Details) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Earnings Per Share [Abstract]
Outstanding Time Based Stock Options	7.0	9.6
Outstanding performance-based stock options	5.0	6.3
Restricted stock units outstanding	2.9	2.4
Antidilutive stock options	1.8	7.8

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References+ Details

EARNINGS PER SHARE (Basic and Diluted Earnings Per Share) (Details) (USD $) Share data in Millions, except Per Share data, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Earnings Per Share [Abstract]
Net income attributable to Willis Group Holdings	$ 246,000,000	$ 219,000,000
Basic average number of shares outstanding	179	173
Dilutive effect of potentially issuable shares	3	3
Diluted average number of shares outstanding	182	176
Income (Loss) from Continuing Operations, Per Basic Share	$ 1.37	$ 1.27
Net income attributable to Willis Group Holdings shareholders	$ 1.37	$ 1.27
Dilutive Securities, Effect on Basic Earnings Per Share	$ (0.02)	$ (0.03)
Income (Loss) from Continuing Operations, Per Diluted Share	$ 1.35	$ 1.24
Net income attributable to Willis Group Holdings shareholders	$ 1.35	$ 1.24

PENSION PLANS (Components of Net Periodic Benefit (Income) Cost) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Defined Benefit Plan Disclosure [Line Items]
Net periodic benefit (income) cost	$ (4)	$ (1)
UK Defined Benefit Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	11	9
Interest cost	30	27
Expected return on plan assets	(54)	(47)
Amortization of unrecognized prior service gain	(1)	(1)
Amortization of unrecognized actuarial loss	11	11
Net periodic benefit (income) cost	(3)	(1)
US Defined Benefit Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	0	0
Interest cost	10	10
Expected return on plan assets	(13)	(13)
Amortization of unrecognized prior service gain	0	0
Amortization of unrecognized actuarial loss	1	2
Net periodic benefit (income) cost	(2)	(1)
International and US non-qualified Defined Benefit Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	0	1
Interest cost	2	1
Expected return on plan assets	(1)	(1)
Amortization of unrecognized prior service gain	0	0
Amortization of unrecognized actuarial loss	0	0
Net periodic benefit (income) cost	$ 1	$ 1

PENSION PLANS (Additional Information) (Details) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2014 USD ($)	Mar. 31, 2014 GBP (£)	Mar. 31, 2014 UK Defined Benefit Pension Plan [Member] USD ($)	Mar. 31, 2013 UK Defined Benefit Pension Plan [Member] USD ($)	Mar. 31, 2014 US Defined Benefit Pension Plans [Member] USD ($)	Mar. 31, 2013 US Defined Benefit Pension Plans [Member] USD ($)	Mar. 31, 2014 International and US non-qualified Defined Benefit Pension Plans [Member] USD ($)	Mar. 31, 2013 International and US non-qualified Defined Benefit Pension Plans [Member] USD ($)
Defined Benefit Plan Disclosure [Line Items]
Cash contributions made to defined benefit pension plans			$ 21	$ 30	$ 2	$ 9	$ 2	$ 2
Employee cash contributions made to defined benefit pension plans			3	3
Estimated contributions made to defined benefit pension plans			83
Contribution related to on going calculations			23
Contribution rate for normal on-going contributions			15.90%
Contributions towards funding the deficit			60
Percentage of contribution based on profit share calculation expected for the current fiscal year	20.00%	20.00%
EBITDA required to trigger additional profit share contributions	900
Percentage of exceptional return calculations made to shareholders	10.00%	10.00%
Maximum contributions payable from deficit funding contributions and profit share contributions over the six years ended December 31, 2017	520	312
Estimated full year employee contributions			12		30
Contributions made to defined benefit pension plans							$ 9

COMMITMENTS AND CONTINGENCIES (Additional Information) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended							1 Months Ended	3 Months Ended	1 Months Ended	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Jul. 02, 2009 Troice [Member]	Aug. 06, 2009 Canabal [Member]	Sep. 14, 2009 Rupert [Member]	Sep. 16, 2010 Casanova [Member]	Mar. 11, 2011 Rishmague [Member]	Jul. 31, 2010 Trident V Parallel Fund [Member]	Mar. 31, 2014 Trident V Parallel Fund [Member]	May 31, 2011 Dowling Capital Partners I [Member]	Mar. 31, 2014 Dowling Capital Partners I [Member]	Feb. 08, 2013 MacArthur [Member]	Feb. 14, 2013 Barbar [Member]	Feb. 14, 2013 de Gadala-Maria [Member]	Feb. 14, 2013 Ranni et ano [Member]	Feb. 14, 2013 Tisminesky [Member]	Feb. 14, 2013 Zacarias [Member]	Oct. 01, 2013 Janvey [Member]
Loss Contingencies [Line Items]
Capital commitments								$ 25		$ 10
Capital contributions	4	1							19		4
Minimum damage sought			$ 1,000.0	$ 1,000.0	$ 300.0	$ 5.0	$ 37.0					$ 4.0	$ 30.0	$ 83.5	$ 3.0	$ 6.5	$ 12.5	$ 1,000.0

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES (Additional Information) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended			0 Months Ended	3 Months Ended		3 Months Ended		3 Months Ended					3 Months Ended			12 Months Ended				3 Months Ended					3 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014 Senior Notes [Member]	Jul. 22, 2013 Seven Year Term Loan Facility [Member]	Mar. 31, 2014 Seven Year Term Loan Facility [Member]	Mar. 31, 2014 Revolving Credit Facility Three [Member]	Mar. 31, 2014 Revolving Credit Facility [Member] CreditFacility	Jul. 22, 2013 Revolving Credit Facility [Member]	Mar. 31, 2014 Revolving Credit Facility Four [Member]	Apr. 28, 2014 Revolving Credit Facility Four [Member] Subsequent Event [Member]	Mar. 31, 2014 Senior Notes Due Two Thousand Fifteen [Member]	Dec. 31, 2013 Senior Notes Due Two Thousand Fifteen [Member]	Mar. 31, 2010 Senior Notes Due Two Thousand Fifteen [Member]	Mar. 31, 2014 Interest Rate Swaps [Member]	Mar. 31, 2013 Interest Rate Swaps [Member]	Mar. 31, 2014 Treasury Lock [Member]	Dec. 31, 2013 Treasury Lock [Member]	Sep. 30, 2013 Treasury Lock [Member]	Mar. 31, 2014 Currency Swap [Member]	Dec. 31, 2013 Currency Swap [Member]	Mar. 31, 2014 Term Loan Facility [Member]	Mar. 31, 2014 Fair Value Adjustment On Five Point Six Two Five Percentage Senior Notes Due Two Thousand Fifteen [Member]	Dec. 31, 2013 Fair Value Adjustment On Five Point Six Two Five Percentage Senior Notes Due Two Thousand Fifteen [Member]	Aug. 15, 2013 Fair Value Adjustment On Five Point Six Two Five Percentage Senior Notes Due Two Thousand Fifteen [Member]	Sep. 30, 2013 Fair Value Hedging [Member] Interest Rate Swaps [Member]	Mar. 31, 2014 Eurocurrency Rate Loans [Member] Revolving Credit Facility Four [Member]	Mar. 31, 2014 Federal Funds Purchased [Member] Revolving Credit Facility Four [Member]	Mar. 31, 2014 Variable based on LIBOR [Member] Revolving Credit Facility Four [Member]	Mar. 31, 2014 Prime Rate [Member] Revolving Credit Facility Four [Member]	Mar. 31, 2014 Fair Value, Measurements, Recurring [Member]	Dec. 31, 2013 Fair Value, Measurements, Recurring [Member]	Dec. 31, 2013 Fair Value, Inputs, Level 2 [Member] Fair Value, Measurements, Recurring [Member]	Dec. 31, 2013 Other Assets [Member] Forward Contracts [Member]	Mar. 31, 2014 Other Assets [Member] Fair Value, Inputs, Level 2 [Member] Fair Value, Measurements, Recurring [Member] Estimate of Fair Value Measurement [Member] Forward Contracts [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Asset																														$ 24	$ 23	$ 23		$ 24
Derivative Asset, Fair Value, Gross Asset	24	23																															23
Amortization of prior loss recognized on item no longer in hedging relationship														0	(2)
Derivative, Notional Amount																			158	228
Fair value of swaps at close out date																		21							13
Gain in Other comprehensive income in connection with the terminated derivative instruments																19
Debt Instrument, Face Amount			2,054										350
5-year term loan facility balance					270
Maturity Period Of Term Loan					7 years
Line of Credit Facility, Interest Rate Description							LIBOR plus 1.50%														LIBOR plus 1.50%					LIBOR plus 1.50% to 2.25%	Federal Funds rates plus 0.5%	LIBOR plus 1.00%, plus 0.5% to 1.25%	'prime rate'
Revolving credit facilities available						22	800	500	300	400
Debt Instrument, Maturity Date				Dec. 16, 2016	Jul. 23, 2018		Jul. 23, 2018		Mar. 03, 2015
Number of Revolving Facilities							2
Revolving credit facility							0		0
Maturity date of interest rate swaps	Jul. 15, 2015
Percentage of loan notes											5.625%	5.625%	5.625%									5.625%	5.625%
Write down of the fair value adjustment to the carrying value of senior notes in connection with interest rate swap														7
Senior Notes, Noncurrent																						4	4	5
Net derivative (gains) reclassified from accumulated comprehensive income into earnings within the next twelve months	21
Gain (Loss) on Cash Flow Hedge Ineffectiveness, Net																	$ 2

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES (Forward Contracts by Major Currency) (Details) (USD $) In Millions, unless otherwise specified	Mar. 31, 2014
US Dollar [Member]
Derivative [Line Items]
Derivative, Notional Amount	$ 447
Foreign Currency Fair Value Hedge Derivative at Fair Value	20
Euro [Member]
Derivative [Line Items]
Derivative, Notional Amount	155
Foreign Currency Fair Value Hedge Derivative at Fair Value	(2)
Japanese Yen [Member]
Derivative [Line Items]
Derivative, Notional Amount	45
Foreign Currency Fair Value Hedge Derivative at Fair Value	$ 4

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES (Balance Sheet Disclosures) (Details) (USD $) In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Assets:
Derivative assets financial and hedging instruments, fair value	$ 24	$ 23
Liabilities:
Derivative liabilities financial and hedging instruments, fair value	2	2
Other Assets [Member] \| Forward Exchange Contracts [Member]
Assets:
Derivative assets financial and hedging instruments, fair value		23
Other Liabilities [Member] \| Forward Exchange Contracts [Member]
Liabilities:
Derivative liabilities financial and hedging instruments, fair value		$ 2

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES (Effects of Gains/(Losses) on Derivative Financial Instruments) (Details) (USD $)
In Millions, unless otherwise specified

3 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Derivative Instruments, Gain (Loss) [Line Items]

Amount of gain (loss) recognized in OCI(i) (effective element)

$ 0

^[1]

$ (13)

^[1]

Amount of gain (loss) reclassified from accumulated OCI(i) into income (effective element)

(1)

^[1]

(3)

^[1]

Amount of gain (loss) recognized in income (ineffective hedges and ineffective element of effective hedges)

Interest Rate Swaps [Member]

Derivative Instruments, Gain (Loss) [Line Items]

Amount of gain (loss) recognized in OCI(i) (effective element)

^[1]

Interest Rate Swaps [Member] | Investment Income [Member]

Derivative Instruments, Gain (Loss) [Line Items]

Amount of gain (loss) reclassified from accumulated OCI(i) into income (effective element)

(2)

^[1]

(1)

^[1]

Interest Rate Swaps [Member] | Operating Expense [Member]

Derivative Instruments, Gain (Loss) [Line Items]

Amount of gain (loss) recognized in income (ineffective hedges and ineffective element of effective hedges)

Forward Exchange Contracts [Member]

Derivative Instruments, Gain (Loss) [Line Items]

Amount of gain (loss) recognized in OCI(i) (effective element)

(13)

^[1]

Forward Exchange Contracts [Member] | Interest Expense [Member]

Derivative Instruments, Gain (Loss) [Line Items]

Amount of gain (loss) recognized in income (ineffective hedges and ineffective element of effective hedges)

Forward Exchange Contracts [Member] | Operating Expense [Member]

Derivative Instruments, Gain (Loss) [Line Items]

Amount of gain (loss) reclassified from accumulated OCI(i) into income (effective element)

$ 1

$ (2)

^[1]

[1]	Other Comprehensive Income

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES (Fair Value Hedging Relationships) (Details) (USD $) In Millions, unless otherwise specified			3 Months Ended
	Mar. 31, 2014 Five Point Six Two Five Percent Senior Notes Due Two Thousand Fifteen [Member]	Dec. 31, 2013 Five Point Six Two Five Percent Senior Notes Due Two Thousand Fifteen [Member]	Mar. 31, 2014 Interest Rate Swaps [Member]	Mar. 31, 2013 Interest Rate Swaps [Member]	Mar. 31, 2014 Senior Notes Due Two Thousand Fifteen [Member]	Dec. 31, 2013 Senior Notes Due Two Thousand Fifteen [Member]	Mar. 31, 2010 Senior Notes Due Two Thousand Fifteen [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	5.625%	5.625%			5.625%	5.625%	5.625%
Hedged item in fair value hedging relationship			5.625% senior notes due 2015	5.625% senior notes due 2015
Change in unrecognized gain (loss) from derivatives no longer in fair value hedging relationships				$ 0
Amortization of prior loss recognized on item no longer in hedging relationship			0	2
Ineffectiveness recognized in interest expense			$ 0	$ 2

FAIR VALUE MEASUREMENT (Assets and Liabilities Measured on Recurring Basis) (Details) (USD $) In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Assets at fair value:
Cash and cash equivalents	$ 734
Liabilities at fair value:
Derivative Liability, Fair Value, Gross Liability	2	2
Fair Value, Measurements, Recurring [Member]
Assets at fair value:
Cash and cash equivalents	734	796
Fiduciary funds (included within Fiduciary assets)	1,953	1,662
Derivative financial instruments	24	23
Total assets	2,711	2,481
Liabilities at fair value:
Derivative financial instruments	2	2
Total liabilities	2	2
Quoted Prices In Active Markets For Identical Assets Level 1 [Member] \| Fair Value, Measurements, Recurring [Member]
Assets at fair value:
Cash and cash equivalents		796
Fiduciary funds (included within Fiduciary assets)	1,953	1,662
Derivative financial instruments		0
Total assets	2,687	2,458
Liabilities at fair value:
Derivative financial instruments		0
Total liabilities		0
Significant Other Observable Inputs Level 2 [Member] \| Fair Value, Measurements, Recurring [Member]
Assets at fair value:
Cash and cash equivalents	0	0
Fiduciary funds (included within Fiduciary assets)	0	0
Derivative financial instruments		23
Total assets	24	23
Liabilities at fair value:
Derivative financial instruments		2
Total liabilities	2	2
Significant Other Unobservable Inputs Level 3 [Member] \| Fair Value, Measurements, Recurring [Member]
Assets at fair value:
Cash and cash equivalents	0	0
Fiduciary funds (included within Fiduciary assets)	0	0
Derivative financial instruments	0	0
Total assets	0	0
Liabilities at fair value:
Derivative financial instruments	0	0
Total liabilities	0	0
Estimate of Fair Value Measurement [Member]
Liabilities at fair value:
Derivative financial instruments		2
Forward Contracts [Member] \| Other Assets [Member] \| Estimate of Fair Value Measurement [Member] \| Significant Other Observable Inputs Level 2 [Member] \| Fair Value, Measurements, Recurring [Member]
Assets at fair value:
Derivative financial instruments	$ 24

- Definition

Fair value, after the effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets not subject to a master netting arrangement and not elected to be offset.

+ References+ Details

- Definition

Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets not subject to a master netting arrangement and not elected to be offset.

+ References+ Details

FAIR VALUE MEASUREMENT (Estimated Fair Values) (Details) (USD $) In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Liabilities:
Long-term debt	$ 2,307	$ 2,311
Derivative Liability, Fair Value, Gross Liability	2	2
Fair Value [Member]
Assets:
Derivative financial instruments		23
Liabilities:
Current portion of long-term debt	15	15
Long-term debt	2,467	2,444
Derivative financial instruments		2
Carrying Amount [Member]
Assets:
Derivative financial instruments		23
Liabilities:
Current portion of long-term debt	15	15
Long-term debt	2,307	2,311
Derivative financial instruments		2
Forward Exchange Contracts [Member] \| Other Liabilities [Member]
Liabilities:
Derivative Liability, Fair Value, Gross Liability		2
Fair Value, Measurements, Recurring [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative Asset	24	23
Liabilities:
Derivative financial instruments	2	2
Fair Value, Measurements, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative Asset		23
Liabilities:
Derivative financial instruments		2
Fair Value, Measurements, Recurring [Member] \| Forward Exchange Contracts [Member] \| Other Assets [Member] \| Fair Value, Inputs, Level 2 [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative Asset	24
Fair Value, Measurements, Recurring [Member] \| Forward Exchange Contracts [Member] \| Other Liabilities [Member] \| Fair Value, Inputs, Level 2 [Member] \| Fair Value [Member]
Liabilities:
Derivative Liability, Fair Value, Gross Liability	$ 2

- Definition

+ References+ Details

- Definition

+ References+ Details

GOODWILL (Goodwill by Segment) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Goodwill [Line Items]
Tax Benefit Arising On Exercise Of Fully Vested Stock Options	$ 0	$ (1)
Goodwill, Gross	3,330	3,319
Goodwill, Impaired, Accumulated Impairment Loss	(492)	(492)
Goodwill, Net	2,838	2,827
Purchase price allocation adjustments		(1)
Goodwill acquired during the period		16
Goodwill disposed of during the year	(4)	(14)
Goodwill, Other Changes	0	(1)
Foreign exchange	1	11
Goodwill, Gross	3,327	3,330
Goodwill, Impaired, Accumulated Impairment Loss	(492)	(492)
Goodwill, Ending Balance	2,835	2,838
Global
Goodwill [Line Items]
Goodwill, Gross	1,145	1,127
Goodwill, Impaired, Accumulated Impairment Loss	0	0
Goodwill, Net	1,145	1,127
Purchase price allocation adjustments		0
Goodwill acquired during the period		15
Goodwill disposed of during the year	0	0
Goodwill, Other Changes	88	0
Foreign exchange	1	3
Goodwill, Gross	1,234	1,145
Goodwill, Impaired, Accumulated Impairment Loss	0	0
Goodwill, Ending Balance	1,234	1,145
North America
Goodwill [Line Items]
Goodwill, Gross	1,776	1,792
Goodwill, Impaired, Accumulated Impairment Loss	(492)	(492)
Goodwill, Net	1,284	1,300
Purchase price allocation adjustments		(1)
Goodwill acquired during the period		0
Goodwill disposed of during the year	(4)	(14)
Goodwill, Other Changes	(45)	(1)
Foreign exchange	0	0
Goodwill, Gross	1,727	1,776
Goodwill, Impaired, Accumulated Impairment Loss	(492)	(492)
Goodwill, Ending Balance	1,235	1,284
International
Goodwill [Line Items]
Goodwill, Gross	409	400
Goodwill, Impaired, Accumulated Impairment Loss	0	0
Goodwill, Net	409	400
Purchase price allocation adjustments		0
Goodwill acquired during the period		1
Goodwill disposed of during the year	0	0
Goodwill, Other Changes	(43)	0
Foreign exchange	0	8
Goodwill, Gross	366	409
Goodwill, Impaired, Accumulated Impairment Loss	0	0
Goodwill, Ending Balance	$ 366	$ 409

OTHER INTANGIBLE ASSETS, NET (Major Classes of Amortizable Intangible Assets) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 13	$ 14
Gross carrying amount	676		685
Accumulated amortization	(337)		(332)
Net carrying amount	339		353
Client Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	669		671
Accumulated amortization	(335)		(326)
Net carrying amount	334		345
Client Lists [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	3		3
Accumulated amortization	(1)		(1)
Net carrying amount	2		2
Non-compete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	4		4
Accumulated amortization	(1)		(1)
Net carrying amount	3		3
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	0		2
Accumulated amortization	0		(1)
Net carrying amount	0		1
Total Customer and Marketing Related [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	676		680
Accumulated amortization	(337)		(329)
Net carrying amount	339		351
Contract based, Technology and Other [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	0		5
Accumulated amortization	0		(3)
Net carrying amount	$ 0		$ 2

OTHER INTANGIBLE ASSETS, NET (Additional Information) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Amortization of intangible assets	$ 13	$ 14

OTHER INTANGIBLE ASSETS, NET (Estimated Aggregate Amortization) (Details) (USD $) In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Remainder of 2013	$ 37
2014	42
2015	37
2016	32
2017	29
Thereafter	162
Net carrying amount	$ 339	$ 353

OTHER ASSETS (Details) (USD $) In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Other current assets
Prepayments and accrued income	$ 77	$ 73
Unamortized Cash Retention Awards	18	12
Income tax receivable	29	32
Deferred compensation plan asset current	26	26
Other Receivables, Net, Current	54	54
Total other current assets	204	197
Other non-current assets
Deferred compensation plan assets	88	88
Income Taxes Receivable, Noncurrent	22	21
Accounts Receivable, Net, Noncurrent	24	28
Other Investments	22	19
Other receivables	53	50
Total other non-current assets	209	206
Total other assets	$ 413	$ 403

OTHER LIABILITIES (Details) (USD $) In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Other current liabilities
Accounts payable	$ 147	$ 123
Accrued dividends payable	55	51
Other taxes payable	118	51
Other payables	175	190
Total other current liabilities	495	415
Other non-current liabilities
Incentives from lessors	184	183
Deferred compensation plan liability	88	89
Income taxes payable	22	40
Other payables	60	62
Total other non-current liabilities	354	374
Total other liabilities	$ 849	$ 789

DEBT (Short term debt and current portion of long-term debt) (Details) (USD $) In Millions, unless otherwise specified			3 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014 Seven Year Term Loan Facility [Member]	Dec. 31, 2013 Term Loan Facility Expires 2016 [Member]	Mar. 31, 2014 Revolving Credit Facility [Member]
Short-term Debt [Line Items]
Current portion of 7-year term loan facility expires 2016			$ 15	$ 15
Revolving credit facility outstanding balance at balance sheet date					0
Short-term debt and current portion of long-term debt	$ 15	$ 15
Maturity Period Of Term Loan			7 years

DEBT (Long-term debt) (Details) (USD $) In Millions, unless otherwise specified																											3 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014 Term Loan Facility Expires Twenty Fifteen [Member]	Dec. 31, 2013 Term Loan Facility Expires Twenty Fifteen [Member]	Mar. 31, 2014 Four Point Six Two Five Senior Notes Due Two Thousand Twenty Three [Member]	Dec. 31, 2013 Four Point Six Two Five Senior Notes Due Two Thousand Twenty Three [Member]	Aug. 15, 2013 Four Point Six Two Five Senior Notes Due Two Thousand Twenty Three [Member]	Mar. 31, 2014 Seven Year Term Loan Facility [Member]	Dec. 31, 2013 Seven Year Term Loan Facility [Member]	Mar. 31, 2014 Six Point One Two Five Senior Notes Due Two Thousand Forty Three [Member]	Dec. 31, 2013 Six Point One Two Five Senior Notes Due Two Thousand Forty Three [Member]	Aug. 15, 2013 Six Point One Two Five Senior Notes Due Two Thousand Forty Three [Member]	Mar. 31, 2014 Five Point Six Two Five Senior Notes Due Two Thousand Fifteen [Member]	Mar. 31, 2014 Five Point Seven Five Zero Senior Notes Due Two Thousand Twenty One [Member]	Dec. 31, 2013 Five Point Seven Five Zero Senior Notes Due Two Thousand Twenty One [Member]	Mar. 31, 2014 Seven Percentage Senior Notes Due Two Thousand Nineteen [Member]	Dec. 31, 2013 Seven Percentage Senior Notes Due Two Thousand Nineteen [Member]	Mar. 31, 2014 Six Point Two Percentage Senior Notes Due Two Thousand Seventeen [Member]	Dec. 31, 2013 Six Point Two Percentage Senior Notes Due Two Thousand Seventeen [Member]	Mar. 31, 2014 Four Point One Two Five Percent Senior Notes Due Two Thousand Sixteen [Member]	Dec. 31, 2013 Four Point One Two Five Percent Senior Notes Due Two Thousand Sixteen [Member]	Mar. 31, 2014 Fair Value Adjustment On Five Point Six Two Five Percentage Senior Notes Due Two Thousand Fifteen [Member]	Dec. 31, 2013 Fair Value Adjustment On Five Point Six Two Five Percentage Senior Notes Due Two Thousand Fifteen [Member]	Aug. 15, 2013 Fair Value Adjustment On Five Point Six Two Five Percentage Senior Notes Due Two Thousand Fifteen [Member]	Mar. 31, 2014 Five Point Six Two Five Percent Senior Notes Due Two Thousand Fifteen [Member]	Dec. 31, 2013 Five Point Six Two Five Percent Senior Notes Due Two Thousand Fifteen [Member]	Mar. 31, 2014 Revolving Credit Facility [Member]	Jul. 22, 2013 Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Long term debt			$ 1	$ 1				$ 255	$ 259
Revolving credit facility																											0
Senior Notes, Noncurrent					249	249	250			274	274	275		496	496	187	187	394	394	299	299	4	4	5	148	148
Revolving credit facilities available																											800	500
Long-term debt, Total	$ 2,307	$ 2,311
Percentage of loan notes					4.625%					6.125%		6.125%	4.625%	5.75%	5.75%	7.00%	7.00%	6.20%	6.20%	4.125%	4.125%	5.625%	5.625%		5.625%	5.625%
Debt Instrument, Maturity Date																											Jul. 23, 2018
Debt Instrument, Interest Rate, Effective Percentage					4.696%					6.154%

DEBT (Additional Information) (Details) (USD $) In Millions, unless otherwise specified		3 Months Ended		0 Months Ended	3 Months Ended									3 Months Ended		3 Months Ended		3 Months Ended		3 Months Ended			3 Months Ended		3 Months Ended
	Mar. 31, 2014	Mar. 31, 2014 Revolving Credit Facility Four [Member]	Apr. 28, 2014 Revolving Credit Facility Four [Member] Subsequent Event [Member]	Jul. 22, 2013 Seven Year Term Loan Facility [Member]	Mar. 31, 2014 Seven Year Term Loan Facility [Member]	Mar. 31, 2014 Revolving Credit Facility [Member]	Jul. 22, 2013 Revolving Credit Facility [Member]	Mar. 31, 2014 Four Point Six Two Five Senior Notes Due Two Thousand Twenty Three [Member]	Dec. 31, 2013 Four Point Six Two Five Senior Notes Due Two Thousand Twenty Three [Member]	Aug. 15, 2013 Four Point Six Two Five Senior Notes Due Two Thousand Twenty Three [Member]	Mar. 31, 2014 Six Point One Two Five Senior Notes Due Two Thousand Forty Three [Member]	Dec. 31, 2013 Six Point One Two Five Senior Notes Due Two Thousand Forty Three [Member]	Aug. 15, 2013 Six Point One Two Five Senior Notes Due Two Thousand Forty Three [Member]	Mar. 31, 2014 Seven Year Term Loan Facility [Member]	Dec. 31, 2013 Seven Year Term Loan Facility [Member]	Mar. 31, 2014 Five Point Six Two Five Percent Senior Notes Due Two Thousand Fifteen [Member]	Dec. 31, 2013 Five Point Six Two Five Percent Senior Notes Due Two Thousand Fifteen [Member]	Mar. 31, 2014 Six Point Two Percentage Senior Notes Due Two Thousand Seventeen [Member]	Dec. 31, 2013 Six Point Two Percentage Senior Notes Due Two Thousand Seventeen [Member]	Mar. 31, 2014 Seven Percent Senior Notes Due Two Thousand Nineteen [Member]	Mar. 31, 2014 Seven Percentage Senior Notes Due Two Thousand Nineteen [Member]	Dec. 31, 2013 Seven Percentage Senior Notes Due Two Thousand Nineteen [Member]	Mar. 31, 2014 Eurocurrency Rate Loans [Member] Revolving Credit Facility Four [Member]	Mar. 31, 2014 Seven Year Term Loan Facility [Member]	Mar. 31, 2014 Interest Rate Swaps [Member]	Mar. 31, 2014 Variable based on LIBOR [Member] Revolving Credit Facility Four [Member]	Mar. 31, 2014 Prime Rate [Member] Revolving Credit Facility Four [Member]	Mar. 31, 2014 Federal Funds Purchased [Member] Revolving Credit Facility Four [Member]
Debt Instrument [Line Items]
Debt 5-year term loan														$ 255	$ 259
Revolving credit facilities available		300	400			800	500
Principal amount of specific notes tendered and accepted for purchase	525
Early Repayment of Senior Debt																202		206		113
Final repayment for credit facility					186
Line of Credit Facility, Interest Rate Description						LIBOR plus 1.50%								LIBOR plus 1.50%									LIBOR plus 1.50% to 2.25%			LIBOR plus 1.00%, plus 0.5% to 1.25%	'prime rate'	Federal Funds rates plus 0.5%
Facility expiration date		Mar. 03, 2015		Dec. 16, 2016	Jul. 23, 2018	Jul. 23, 2018
Revolving credit facility outstanding balance at balance sheet date		0				0
Outstanding Term Loan Facility Balance					270																			300
Senior Notes, Noncurrent								249	249	250	274	274	275			148	148	394	394		187	187
Debt Instrument, Interest Rate, Stated Percentage								4.625%			6.125%		6.125%			5.625%	5.625%	6.20%	6.20%		7.00%	7.00%
Debt Instrument, Interest Rate, Effective Percentage								4.696%			6.154%
Write down of the fair value adjustment to the carrying value of senior notes in connection with interest rate swap																									$ 7

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Supplemental Cash Flow Information [Abstract]
Cash payments for income taxes, net	$ 16	$ 10
Cash payments for interest	59	57
Fair value of assets acquired, net of cash acquired	0	3
Less: Fair value of liabilities assumed	0	(3)
Net assets acquired, net of cash acquired	0	0
Interest Rate Swaps [Member]
Supplemental Cash Flow Information [Abstract]
Write down of the fair value adjustment to the carrying value of senior notes in connection with interest rate swap	$ 7

COMPREHENSIVE INCOME (LOSS) (Components of OCI) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax	$ 3	$ (74)
Tax on Foreign Currency Translation Adjustment	0	0
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	3	(74)
Foreign Currency Translation on Pension Funding Adjustments, Before Tax	(5)	53
Tax on Foreign Currency Translation on Pension Funding Adjustments	2	(13)
Foreign Currency Translation on Pension Funding Adjustments, Net of Tax	(3)	40
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net Gain (Loss), before Tax	12	13
Tax on amortization of unrecognized actuarial loss	(2)	(3)
Amortization of unrecognized actuarial loss, Net of tax	10	10
Amortization of unrecognized prior service gain, before Tax	(1)	(1)
Tax on Amortization of unrecognized prior service gain	0	0
Amortization of unrecognized prior service gain, Net of Tax	(1)	(1)
Total Pension and Other Postretirement Benefit Plans, Adjustment, before Tax	6	65
Pension and Other Postretirement Benefit Plans, Tax	0	(16)
Pension and Other Postretirement Benefit Plans, Adjustment, Net of Tax	6	49
Reclassification Adjustment on Derivatives Included in Net Income, Net of Tax	(1)
Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax	0
Derivatives Qualifying as Hedges, before Tax	(1)	(16)
Derivatives Qualifying as Hedges, Tax	0	4
Derivatives Qualifying as Hedges, Net of Tax	(1)	(12)
Other Comprehensive Income (Loss), before Tax	8	(25)
Other comprehensive income, Tax	0	(12)
Other Comprehensive Income (Loss), Net of Tax	8	(37)
Other Comprehensive Income (Loss), before Tax, Portion Attributable to Noncontrolling Interest	0	1
Other Comprehensive Income (Loss), Tax, Portion Attributable to Noncontrolling Interest	0	0
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Noncontrolling Interest	0	1
Other Comprehensive Income (Loss), before Tax, Portion Attributable to Parent	8	(24)
Other Comprehensive Income (Loss), Tax, Portion Attributable to Parent	0	(12)
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	8	(36)
Interest Rate Swaps [Member]
Reclassification Adjustment on Derivatives Included in Net Income, before Tax	(2)	(1)
Reclassification Adjustment on Derivatives Included in Net Income, Tax	0	0
Reclassification Adjustment on Derivatives Included in Net Income, Net of Tax	(2)	(1)
Foreign Exchange Forward [Member]
Reclassification Adjustment on Derivatives Included in Net Income, before Tax	1	(2)
Reclassification Adjustment on Derivatives Included in Net Income, Tax	0	1
Reclassification Adjustment on Derivatives Included in Net Income, Net of Tax	1	(1)
Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	0	(13)
Net gain (loss) on derivative instruments, tax	0	3
Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax	$ 0	$ (10)

COMPREHENSIVE INCOME (LOSS) (Components of AOCI) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest [Abstract]
Foreign Currency Translation Adjustment in AOCI, Net of Tax	$ (11)		$ (14)
Pension and Other Postretirement Benefit Plans in AOCI, Net of Tax	(708)		(714)
Net unrealized gain on derivative instruments	34		35
Accumulated Other Comprehensive Income (Loss), Net of Tax	(685)		(693)
Foreign Currency Transaction and Translation Gain (Loss) IN AOCI Arising During Period, Net of Tax	3
Pension and Other Postretirement Benefit Plans, Adjustment in AOCI, before Reclassification Adjustments, Net of Tax	(3)
Unrealized Gain (Loss) on Derivatives in AOCI Arising During Period, Net of Tax	0
Other Comprehensive Income (Loss), Before Reclassification Adjustments, Net of Tax	0
Reclassification Adjustment on Foreign Currency Transaction and Translation Gain Loss Included in Net Income, Net of Tax	0
Reclassification, Pension and Other Postretirement Benefit Plans, Net Gain (Loss) Recognized in Net Periodic Benefit Cost, Net of Tax	9
Reclassification Adjustment on Derivatives Included in Net Income, Net of Tax	(1)
Other Comprehensive Income (Loss), Total Reclassification Adjustment on in Net Income, Net of Tax	8	7
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax, Portion Attributable to Parent	3	(74)
Pension and Other Postretirement Benefit Plans, Adjustment, Net of Tax	6	49
Derivatives Qualifying as Hedges, Net of Tax	(1)	(12)
Other Comprehensive Income (Loss), Net of Tax	$ 8	$ (37)

COMPREHENSIVE INCOME (LOSS) (Reclassifications from OCI) (Details) (USD $)
In Millions, unless otherwise specified

3 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net

$ (1)

^[1]

$ (3)

^[1]

Reclassification Adjustment on Derivatives Included in Net Income, Net of Tax

(1)

Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net Gain (Loss), before Tax

Other Comprehensive (Income) Loss, Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net (Gain) Loss, Tax

(2)

(3)

Reclassification, Pension and Other Postretirement Benefit Plans, Net Gain (Loss) Recognized in Net Periodic Benefit Cost, Net of Tax

Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax

Interest Rate Swaps [Member]

Reclassification Adjustment on Derivatives Included in Net Income, before Tax

(2)

(1)

Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, Tax

Reclassification Adjustment on Derivatives Included in Net Income, Net of Tax

(2)

(1)

Investment Income [Member] | Interest Rate Swaps [Member]

Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net

(2)

^[1]

(1)

^[1]

Operating Expense [Member] | Forward Exchange Contracts [Member]

Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net

(2)

^[1]

Cash Flow Hedges [Member]

Reclassification Adjustment on Derivatives Included in Net Income, before Tax

(1)

(3)

Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, Tax

Reclassification Adjustment on Derivatives Included in Net Income, Net of Tax

(1)

(2)

Cash Flow Hedges [Member] | Investment Income [Member] | Interest Rate Swaps [Member]

Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net

(2)

(1)

Cash Flow Hedges [Member] | Operating Expense [Member] | Forward Exchange Contracts [Member]

Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net

(2)

Pensions [Member]

Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income (Loss), Net Prior Service Cost (Credit), before Tax

(1)

Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net Gain (Loss), before Tax

Other Comprehensive (Income) Loss, Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, before Tax

Other Comprehensive (Income) Loss, Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net (Gain) Loss, Tax

(2)

(3)

Reclassification, Pension and Other Postretirement Benefit Plans, Net Gain (Loss) Recognized in Net Periodic Benefit Cost, Net of Tax

$ 9

[1]	Other Comprehensive Income

EQUITY AND NONCONTROLLING INTERESTS (Components of Equity) (Details) (USD $)
In Millions, except Share data, unless otherwise specified

3 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Balance, beginning of period

$ 2,215

Net income attributable to Willis Group Holdings

246

219

Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent

(36)

Comprehensive income

254

183

Dividends

(56)

(48)

Additional paid-in capital

Repurchase of shares

(35)

^[1]

Purchase of subsidiary shares from noncontrolling interests

(3)

Balance, end of period

2,442

Balance, beginning of period, noncontrolling interest

Net Income (Loss) Attributable to Noncontrolling Interest

Other comprehensive income, net of tax, portion attributable to noncontrolling interest

(1)

Comprehensive income attributable noncontrolling interest

Comprehensive income

258

186

Balance, end of period, noncontrolling interest

Balance, beginning of period, total

2,243

1,725

Net income

250

223

Other Comprehensive Income (Loss), Net of Tax

(37)

Balance, end of period, total

2,472

1,893

Shares repurchased

825,000

Shares repurchased, average price

$ 42.4

Noncontrolling interests

Dividends

(2)

(1)

Additional paid-in capital

Repurchase of shares

^[1]

Purchase of subsidiary shares from noncontrolling interests

Balance, beginning of period, noncontrolling interest

Net Income (Loss) Attributable to Noncontrolling Interest

Other comprehensive income, net of tax, portion attributable to noncontrolling interest

(1)

Comprehensive income attributable noncontrolling interest

Balance, end of period, noncontrolling interest

Willis Group Holdings stockholders

Balance, beginning of period

2,215

1,699

Net income attributable to Willis Group Holdings

246

219

Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent

(36)

Comprehensive income

254

183

Dividends

(54)

(47)

Additional paid-in capital

Repurchase of shares

(35)

^[1]

Purchase of subsidiary shares from noncontrolling interests

(3)

Balance, end of period

$ 2,442

$ 1,865

[1]	Based on settlement date we repurchased 825,000 shares at an average price of $42.4 in the three months ended March 31, 2014.

EQUITY AND NONCONTROLLING INTERESTS (Effects of Changes in Ownership Interest in Subsidiaries) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Stockholders' Equity Note [Abstract]
Net income attributable to Willis Group Holdings	$ 246	$ 219
Decrease in Willis Group Holdings paid-in capital for purchase of noncontrolling interests	0	(3)
Net transfers to noncontrolling interests	0	(3)
Change from net income attributable to Willis Group Holdings and transfers from noncontrolling interests	$ 246	$ 216

- Definition

This element represents the total net income attributable to the parent for the period and the effect of net changes during the period impacting the parent's ownership interest in a subsidiary as it relates to the total (consolidated) equity attributable to the parent. The changes to the parent's ownership interest in a subsidiary represented by this element did not result in a deconsolidation of the subsidiary from the consolidated financial statements.

+ References+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e565-108580

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

+ Details

SEGMENT INFORMATION (Information Regarding Company's Segments) (Details) (USD $)
In Millions, unless otherwise specified

3 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Segment Reporting Information [Line Items]

Commissions and fees

$ 1,090

$ 1,046

Investment income

Other income

Total revenues

1,097

1,051

Depreciation and amortization

Operating income

326

281

Global

Segment Reporting Information [Line Items]

Commissions and fees

442

427

Investment income

Other income

Total revenues

446

428

Depreciation and amortization

Operating income

181

187

North America

Segment Reporting Information [Line Items]

Commissions and fees

369

355

Investment income

Other income

Total revenues

370

357

Depreciation and amortization

Operating income

International

Segment Reporting Information [Line Items]

Commissions and fees

279

264

Investment income

Other income

Total revenues

281

266

Depreciation and amortization

Operating income

Total Segments

Segment Reporting Information [Line Items]

Commissions and fees

1,090

1,046

Investment income

Other income

Total revenues

1,097

1,051

Depreciation and amortization

Operating income

361

347

Corporate

Segment Reporting Information [Line Items]

Depreciation and amortization

Operating income

$ (35)

^[1]

$ (66)

^[1]

[1]	See the following table for an analysis of the ‘Corporate and Other’ line.

SEGMENT INFORMATION (Corporate and Other Information) (Details) (USD $)
In Millions, unless otherwise specified

3 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Segment Reporting Information [Line Items]

Costs Related to Group Functions

$ (44)

$ (26)

Litigation Settlement, Amount

(2)

(3)

Non-servicing Element of Defined Benefit Plan

Expense reduction initiative

(46)

Operating income

326

281

Corporate

Segment Reporting Information [Line Items]

Operating income

(35)

^[1]

(66)

^[1]

Parent Company [Member]

Segment Reporting Information [Line Items]

Operating Expenses

(2)

(1)

Operating income

$ (4)

$ (1)

[1]	See the following table for an analysis of the ‘Corporate and Other’ line.

SEGMENT INFORMATION (Consolidated Operating Income) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Segment Reporting [Abstract]
Total consolidated operating income	$ 326	$ 281
Other income (expense), net	0	6
Interest expense	(32)	(31)
Income before income taxes and interest in earnings of associates	$ 294	$ 256

FINANCIAL INFORMATION FOR PARENT GUARANTOR, OTHER GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES (Details) (USD $) In Millions, unless otherwise specified	Aug. 15, 2013	Sep. 29, 2009 Willis North America, Inc. [Member]	Mar. 28, 2007 Willis North America, Inc. [Member]	Jul. 01, 2005 Willis North America, Inc. [Member]
Condensed Financial Statements, Captions [Line Items]
Senior Notes	$ 525
Senior notes, outstanding balance		$ 187	$ 394	$ 148

FINANCIAL INFORMATION FOR PARENT GUARANTOR, OTHER GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES (Statement of Operations) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
REVENUES
Commissions and fees	$ 1,090	$ 1,046
Investment income	4	4
Other income	3	1
Total revenues	1,097	1,051
EXPENSES
Salaries and benefits	(570)	(568)
Other operating expenses	(165)	(162)
Depreciation expense	(23)	(26)
Amortization of intangible assets	(13)	(14)
Total expenses	(771)	(770)
Operating income	326	281
Other income (expense), net	0	6
Income from group undertakings	0	0
Investment income from Group undertakings	0	0
Interest expense	(32)	(31)
INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES	294	256
Income taxes	(63)	(48)
Income Loss From Continuing Operations Before Interest In Earnings Of Associates	231	208
Interest in earnings of associates, net of tax	19	15
NET (LOSS) INCOME	250	223
Net Income (Loss) Attributable to Noncontrolling Interest	(4)	(4)
Equity account for subsidiaries	0	0
INCOME FROM CONTINUING OPERATIONS	250
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	246	219
Willis Group Holdings
REVENUES
Commissions and fees	0	0
Investment income	0	0
Other income	0	0
Total revenues	0	0
EXPENSES
Salaries and benefits	0	0
Other operating expenses	(4)	(1)
Depreciation expense	0	0
Amortization of intangible assets	0	0
Total expenses	(4)	(1)
Operating income	(4)	(1)
Other income (expense), net	0	(3)
Income from group undertakings	0	0
Investment income from Group undertakings	0	0
Interest expense	(11)	(11)
INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES	(15)	(15)
Income taxes	0	0
Income Loss From Continuing Operations Before Interest In Earnings Of Associates	(15)	(15)
Interest in earnings of associates, net of tax	0	0
NET (LOSS) INCOME	246	219
Net Income (Loss) Attributable to Noncontrolling Interest	0	0
Equity account for subsidiaries	261	234
INCOME FROM CONTINUING OPERATIONS	246
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	246	219
The Other Guarantors
REVENUES
Commissions and fees	0	0
Investment income	0	0
Other income	0	0
Total revenues	0	0
EXPENSES
Salaries and benefits	0	0
Other operating expenses	(24)	(6)
Depreciation expense	(1)	0
Amortization of intangible assets	0	0
Total expenses	(25)	(6)
Operating income	(25)	(6)
Other income (expense), net	1	1
Income from group undertakings	59	44
Investment income from Group undertakings	(8)	(8)
Interest expense	(9)	(2)
INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES	18	29
Income taxes	5	2
Income Loss From Continuing Operations Before Interest In Earnings Of Associates	23	31
Interest in earnings of associates, net of tax	3	2
NET (LOSS) INCOME	256	235
Net Income (Loss) Attributable to Noncontrolling Interest	0	0
Equity account for subsidiaries	230	202
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	256	235
The Issuer
REVENUES
Commissions and fees	2	0
Investment income	0	0
Other income	0	0
Total revenues	2	0
EXPENSES
Salaries and benefits	(19)	(23)
Other operating expenses	(17)	(44)
Depreciation expense	(4)	(4)
Amortization of intangible assets	0	0
Total expenses	(40)	(71)
Operating income	(38)	(71)
Other income (expense), net	0	0
Income from group undertakings	43	82
Investment income from Group undertakings	(46)	(31)
Interest expense	(11)	(17)
INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES	(52)	(37)
Income taxes	19	0
Income Loss From Continuing Operations Before Interest In Earnings Of Associates	(33)	(37)
Interest in earnings of associates, net of tax	0	0
NET (LOSS) INCOME	50	36
Net Income (Loss) Attributable to Noncontrolling Interest	0	0
Equity account for subsidiaries	83	73
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	50	36
Other
REVENUES
Commissions and fees	1,088	1,046
Investment income	4	4
Other income	3	1
Total revenues	1,095	1,051
EXPENSES
Salaries and benefits	(551)	(545)
Other operating expenses	(120)	(111)
Depreciation expense	(18)	(22)
Amortization of intangible assets	(13)	(14)
Total expenses	(702)	(692)
Operating income	393	359
Other income (expense), net	(1)	8
Income from group undertakings	27	21
Investment income from Group undertakings	(75)	(108)
Interest expense	(1)	(1)
INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES	343	279
Income taxes	(87)	(50)
Income Loss From Continuing Operations Before Interest In Earnings Of Associates	256	229
Interest in earnings of associates, net of tax	16	13
NET (LOSS) INCOME	272	242
Net Income (Loss) Attributable to Noncontrolling Interest	(4)	(4)
Equity account for subsidiaries	0	0
INCOME FROM CONTINUING OPERATIONS	272
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	268	238
Consolidating adjustments
REVENUES
Commissions and fees	0	0
Investment income	0	0
Other income	0	0
Total revenues	0	0
EXPENSES
Salaries and benefits	0	0
Other operating expenses	0	0
Depreciation expense	0	0
Amortization of intangible assets	0	0
Total expenses	0	0
Operating income	0	0
Other income (expense), net	0	0
Income from group undertakings	(129)	(147)
Investment income from Group undertakings	129	147
Interest expense	0	0
INCOME BEFORE INCOME TAXES AND INTEREST IN EARNINGS OF ASSOCIATES	0	0
Income taxes	0	0
Income Loss From Continuing Operations Before Interest In Earnings Of Associates	0	0
Interest in earnings of associates, net of tax	0	0
NET (LOSS) INCOME	(574)	(509)
Net Income (Loss) Attributable to Noncontrolling Interest	0	0
Equity account for subsidiaries	(574)	(509)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	(574)	(509)
Previously Reported
EXPENSES
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		219
Previously Reported \| Willis Group Holdings
EXPENSES
Operating income		(4)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		219
Previously Reported \| The Other Guarantors
EXPENSES
Operating income		(2)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		236
Previously Reported \| The Issuer
EXPENSES
Operating income		(70)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		36
Previously Reported \| Other
EXPENSES
Operating income		178
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		98
Previously Reported \| Consolidating adjustments
EXPENSES
Operating income		185
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		(370)
Restatement Adjustment
EXPENSES
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		0
Restatement Adjustment \| Willis Group Holdings
EXPENSES
Operating income		3
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		0
Restatement Adjustment \| The Other Guarantors
EXPENSES
Operating income		(4)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		(1)
Restatement Adjustment \| The Issuer
EXPENSES
Operating income		(1)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		0
Restatement Adjustment \| Other
EXPENSES
Operating income		181
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		140
Restatement Adjustment \| Consolidating adjustments
EXPENSES
Operating income		(185)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		$ (139)

FINANCIAL INFORMATION FOR PARENT GUARANTOR, OTHER GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES (Comprehensive Income) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Comprehensive income	$ 258	$ 186
Less: comprehensive income attributable to noncontrolling interests	(4)	(3)
Comprehensive income	254	183
Willis Group Holdings
Comprehensive income	254	183
Less: comprehensive income attributable to noncontrolling interests	0	0
Comprehensive income	254	183
The Other Guarantors
Comprehensive income	264	199
Less: comprehensive income attributable to noncontrolling interests	0	0
Comprehensive income	264	199
The Issuer
Comprehensive income	51	38
Less: comprehensive income attributable to noncontrolling interests	0	0
Comprehensive income	51	38
Other
Comprehensive income	281	203
Less: comprehensive income attributable to noncontrolling interests	(4)	(3)
Comprehensive income	277	200
Consolidating adjustments
Comprehensive income	(592)	(437)
Less: comprehensive income attributable to noncontrolling interests	0	0
Comprehensive income	(592)	(437)
Previously Reported \| Willis Group Holdings
Comprehensive income		183
Previously Reported \| The Other Guarantors
Comprehensive income		200
Previously Reported \| The Issuer
Comprehensive income		38
Previously Reported \| Other
Comprehensive income		60
Previously Reported \| Consolidating adjustments
Comprehensive income		(298)
Restatement Adjustment \| Willis Group Holdings
Comprehensive income		0
Restatement Adjustment \| The Other Guarantors
Comprehensive income		(1)
Restatement Adjustment \| The Issuer
Comprehensive income		0
Restatement Adjustment \| Other
Comprehensive income		140
Restatement Adjustment \| Consolidating adjustments
Comprehensive income		$ (139)

FINANCIAL INFORMATION FOR PARENT GUARANTOR, OTHER GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES (Balance Sheet) (Details) (USD $) In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2013	Dec. 31, 2012
CURRENT ASSETS
Cash and cash equivalents	$ 734	$ 796	$ 531	$ 500
Accounts receivable, net	1,185	1,041
Fiduciary assets	9,306	8,412
Deferred tax assets	16	15
Other current assets	204	197
Amounts owed by group undertakings	0	0
Total current assets	11,445	10,461
Investments in subsidiaries	0	0
NON-CURRENT ASSETS
Fixed assets, net	482	481
Goodwill	2,835	2,838		2,827
Other intangible assets, net	339	353
Investments in associates	196	176
Deferred tax assets	6	7
Pension benefits asset	316	278
Other non-current assets	209	206
Non-current amounts due from group undertakings	0	0
Total non-current assets	4,383	4,339
TOTAL ASSETS	15,828	14,800
CURRENT LIABILITIES
Fiduciary liabilities	9,306	8,412
Deferred revenue and accrued expenses	371	586
Income taxes payable	53	21
Short-term debt and current portion of long-term debt	15	15
Deferred tax liabilities	36	25
Other current liabilities	495	415
Amounts due to group undertakings	0	0
Total current liabilities	10,276	9,474
Investments in subsidiaries	0	0
NON-CURRENT LIABILITIES
Long-term debt	2,307	2,311
Liabilities for pension benefits	130	136
Deferred tax liabilities	78	56
Provisions for liabilities	211	206
Other non-current liabilities	354	374
Noncurrent amounts due to group undertakings	0	0
Total non-current liabilities	3,080	3,083
Total liabilities	13,356	12,557
EQUITY
Total Willis Group Holdings stockholders’ equity	2,442	2,215
Noncontrolling interests	30	28
Total equity	2,472	2,243	1,893	1,725
TOTAL LIABILITIES AND EQUITY	15,828	14,800
Willis Group Holdings
CURRENT ASSETS
Cash and cash equivalents	3	3	1	1
Accounts receivable, net	1	0
Fiduciary assets	0	0
Deferred tax assets	0	0
Other current assets	1	1
Amounts owed by group undertakings	3,989	4,051
Total current assets	3,994	4,055
Investments in subsidiaries	0	0
NON-CURRENT ASSETS
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	3	4
Non-current amounts due from group undertakings	0	0
Total non-current assets	3	4
TOTAL ASSETS	3,997	4,059
CURRENT LIABILITIES
Fiduciary liabilities	0	0
Deferred revenue and accrued expenses	2	2
Income taxes payable	0	0
Short-term debt and current portion of long-term debt	0	0
Deferred tax liabilities	0	0
Other current liabilities	56	62
Amounts due to group undertakings	0	0
Total current liabilities	58	64
Investments in subsidiaries	702	985
NON-CURRENT LIABILITIES
Long-term debt	795	795
Liabilities 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	1,497	1,780
Total liabilities	1,555	1,844
EQUITY
Total Willis Group Holdings stockholders’ equity	2,442	2,215
Noncontrolling interests	0	0
Total equity	2,442	2,215
TOTAL LIABILITIES AND EQUITY	3,997	4,059
Guarantor Subsidiaries
CURRENT ASSETS
Cash and cash equivalents	3	3	2	0
Accounts receivable, net	4	4
Fiduciary assets	0	0
Deferred tax assets	0	0
Other current assets	53	31
Amounts owed by group undertakings	813	975
Total current assets	873	1,013
Investments in subsidiaries	4,089	3,788
NON-CURRENT ASSETS
Fixed assets, net	64	66
Goodwill	0	0
Other intangible assets, net	0	0
Investments in associates	160	156
Deferred tax assets	0	0
Pension benefits asset	0	0
Other non-current assets	15	14
Non-current amounts due from group undertakings	703	690
Total non-current assets	5,031	4,714
TOTAL ASSETS	5,904	5,727
CURRENT LIABILITIES
Fiduciary liabilities	0	0
Deferred revenue and accrued expenses	14	29
Income taxes payable	0	3
Short-term debt and current portion of long-term debt	15	15
Deferred tax liabilities	0	0
Other current liabilities	26	53
Amounts due to group undertakings	5,130	5,177
Total current liabilities	5,185	5,277
Investments in subsidiaries	0	0
NON-CURRENT LIABILITIES
Long-term debt	1,511	1,515
Liabilities for pension benefits	0	0
Deferred tax liabilities	1	1
Provisions for liabilities	3	0
Other non-current liabilities	41	48
Noncurrent amounts due to group undertakings	0	0
Total non-current liabilities	1,556	1,564
Total liabilities	6,741	6,841
EQUITY
Total Willis Group Holdings stockholders’ equity	(837)	(1,114)
Noncontrolling interests	0	0
Total equity	(837)	(1,114)
TOTAL LIABILITIES AND EQUITY	5,904	5,727
The Other Guarantors
CURRENT ASSETS
Cash and cash equivalents	3	3	2	0
Accounts receivable, net	0	0
Fiduciary assets	0	0
Deferred tax assets	0	0
Other current assets	25	21
Amounts owed by group undertakings	912	903
Total current assets	940	927
Investments in subsidiaries	3,090	2,838
NON-CURRENT ASSETS
Fixed assets, net	16	15
Goodwill	0	0
Other intangible assets, net	0	0
Investments in associates	160	156
Deferred tax assets	0	0
Pension benefits asset	0	0
Other non-current assets	9	9
Non-current amounts due from group undertakings	518	518
Total non-current assets	3,793	3,536
TOTAL ASSETS	4,733	4,463
CURRENT LIABILITIES
Fiduciary liabilities	0	0
Deferred revenue and accrued expenses	0	1
Income taxes payable	0	3
Short-term debt and current portion of long-term debt	15	15
Deferred tax liabilities	0	0
Other current liabilities	8	15
Amounts due to group undertakings	4,768	4,760
Total current liabilities	4,791	4,794
Investments in subsidiaries	0	0
NON-CURRENT LIABILITIES
Long-term debt	778	782
Liabilities for pension benefits	0	0
Deferred tax liabilities	1	1
Provisions for liabilities	0	0
Other non-current liabilities	0	0
Noncurrent amounts due to group undertakings	0	0
Total non-current liabilities	779	783
Total liabilities	5,570	5,577
EQUITY
Total Willis Group Holdings stockholders’ equity	(837)	(1,114)
Noncontrolling interests	0	0
Total equity	(837)	(1,114)
TOTAL LIABILITIES AND EQUITY	4,733	4,463
The Issuer
CURRENT ASSETS
Cash and cash equivalents	0	0	0	0
Accounts receivable, net	4	4
Fiduciary assets	0	0
Deferred tax assets	0	0
Other current assets	28	10
Amounts owed by group undertakings	1,160	1,317
Total current assets	1,192	1,331
Investments in subsidiaries	1,124	1,021
NON-CURRENT ASSETS
Fixed assets, net	48	51
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	6	5
Non-current amounts due from group undertakings	703	690
Total non-current assets	1,881	1,767
TOTAL ASSETS	3,073	3,098
CURRENT LIABILITIES
Fiduciary liabilities	0	0
Deferred revenue and accrued expenses	14	28
Income taxes payable	0	0
Short-term debt and current portion of long-term debt	0	0
Deferred tax liabilities	0	0
Other current liabilities	18	38
Amounts due to group undertakings	1,621	1,662
Total current liabilities	1,653	1,728
Investments in subsidiaries	0	0
NON-CURRENT LIABILITIES
Long-term debt	733	733
Liabilities for pension benefits	0	0
Deferred tax liabilities	0	0
Provisions for liabilities	3	0
Other non-current liabilities	41	48
Noncurrent amounts due to group undertakings	518	518
Total non-current liabilities	1,295	1,299
Total liabilities	2,948	3,027
EQUITY
Total Willis Group Holdings stockholders’ equity	125	71
Noncontrolling interests	0	0
Total equity	125	71
TOTAL LIABILITIES AND EQUITY	3,073	3,098
Other
CURRENT ASSETS
Cash and cash equivalents	728	790	528	499
Accounts receivable, net	1,180	1,037
Fiduciary assets	9,306	8,412
Deferred tax assets	16	16
Other current assets	183	186
Amounts owed by group undertakings	1,456	1,484
Total current assets	12,869	11,925
Investments in subsidiaries	0	0
NON-CURRENT ASSETS
Fixed assets, net	418	415
Goodwill	2,835	2,838
Other intangible assets, net	339	353
Investments in associates	36	20
Deferred tax assets	6	7
Pension benefits asset	316	278
Other non-current assets	191	188
Non-current amounts due from group undertakings	0	0
Total non-current assets	4,141	4,099
TOTAL ASSETS	17,010	16,024
CURRENT LIABILITIES
Fiduciary liabilities	9,306	8,412
Deferred revenue and accrued expenses	355	555
Income taxes payable	86	39
Short-term debt and current portion of long-term debt	0	0
Deferred tax liabilities	36	25
Other current liabilities	413	300
Amounts due to group undertakings	1,128	1,333
Total current liabilities	11,324	10,664
Investments in subsidiaries	0	0
NON-CURRENT LIABILITIES
Long-term debt	1	1
Liabilities for pension benefits	130	136
Deferred tax liabilities	77	55
Provisions for liabilities	208	206
Other non-current liabilities	313	326
Noncurrent amounts due to group undertakings	703	690
Total non-current liabilities	1,432	1,414
Total liabilities	12,756	12,078
EQUITY
Total Willis Group Holdings stockholders’ equity	4,224	3,918
Noncontrolling interests	30	28
Total equity	4,254	3,946
TOTAL LIABILITIES AND EQUITY	17,010	16,024
Consolidating adjustments
CURRENT ASSETS
Cash and cash equivalents	0	0	0	0
Accounts receivable, net	0	0
Fiduciary assets	0	0
Deferred tax assets	0	(1)
Other current assets	(33)	(21)
Amounts owed by group undertakings	(6,258)	(6,510)
Total current assets	(6,291)	(6,532)
Investments in subsidiaries	(4,089)	(3,788)
NON-CURRENT ASSETS
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
Non-current amounts due from group undertakings	(703)	(690)
Total non-current assets	(4,792)	(4,478)
TOTAL ASSETS	(11,083)	(11,010)
CURRENT LIABILITIES
Fiduciary liabilities	0	0
Deferred revenue and accrued expenses	0	0
Income taxes payable	(33)	(21)
Short-term debt and current portion of long-term debt	0	0
Deferred tax liabilities	0	0
Other current liabilities	0	0
Amounts due to group undertakings	(6,258)	(6,510)
Total current liabilities	(6,291)	(6,531)
Investments in subsidiaries	(702)	(985)
NON-CURRENT LIABILITIES
Long-term debt	0	0
Liabilities 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	(703)	(690)
Total non-current liabilities	(1,405)	(1,675)
Total liabilities	(7,696)	(8,206)
EQUITY
Total Willis Group Holdings stockholders’ equity	(3,387)	(2,804)
Noncontrolling interests	0	0
Total equity	(3,387)	(2,804)
TOTAL LIABILITIES AND EQUITY	(11,083)	(11,010)
Consolidating adjustments
CURRENT ASSETS
Cash and cash equivalents	0	0	0	0
Accounts receivable, net	0	0
Fiduciary assets	0	0
Deferred tax assets	0	(1)
Other current assets	(33)	(21)
Amounts owed by group undertakings	(7,517)	(7,755)
Total current assets	(7,550)	(7,777)
Investments in subsidiaries	(4,214)	(3,859)
NON-CURRENT ASSETS
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
Non-current amounts due from group undertakings	(1,221)	(1,208)
Total non-current assets	(5,435)	(5,067)
TOTAL ASSETS	(12,985)	(12,844)
CURRENT LIABILITIES
Fiduciary liabilities	0	0
Deferred revenue and accrued expenses	0	0
Income taxes payable	(33)	(21)
Short-term debt and current portion of long-term debt	0	0
Deferred tax liabilities	0	0
Other current liabilities	0	0
Amounts due to group undertakings	(7,517)	(7,755)
Total current liabilities	(7,550)	(7,776)
Investments in subsidiaries	(702)	(985)
NON-CURRENT LIABILITIES
Long-term debt	0	0
Liabilities 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	(1,221)	(1,208)
Total non-current liabilities	(1,923)	(2,193)
Total liabilities	(9,473)	(9,969)
EQUITY
Total Willis Group Holdings stockholders’ equity	(3,512)	(2,875)
Noncontrolling interests	0	0
Total equity	(3,512)	(2,875)
TOTAL LIABILITIES AND EQUITY	$ (12,985)	$ (12,844)

FINANCIAL INFORMATION FOR PARENT GUARANTOR, OTHER GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES (Cash Flows) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	$ 5	$ 39
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	1	4
Additions to fixed assets	(22)	(23)
Payments to Acquire Intangible Assets	(1)	0
Acquisitions of subsidiaries, net of cash acquired	0	(1)
Payments to acquire other investments	(4)	(1)
Proceeds on sale of operations, net of cash disposed	5	0
Cash received on intercompany investing activities	0	0
Cash paid on intercompany investing activities	0	0
Net cash used in continuing investing activities	(21)	(21)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from draw down of revolving credit facility		55
Debt issuance costs	(2)	0
Repayments of debt	(4)	(4)
Repurchase of shares	(35)
Proceeds from issue of shares	43	19
Excess tax benefits from share-based payment arrangements	1
Dividends paid	(50)	(47)
Acquisition of noncontrolling interests	0	(4)
Dividends paid to noncontrolling interests	(2)	(1)
Cash received on intercompany financing activities	0	0
Cash paid on intercompany financing activities	0	0
Net cash (used in) provided by continuing financing activities	(49)	18
DECREASE IN CASH AND CASH EQUIVALENTS	(65)	36
Effect of exchange rate changes on cash and cash equivalents	3	(5)
Cash and cash equivalents	734	531	796	500
CASH AND CASH EQUIVALENTS, END OF PERIOD	734	531	796	500
Willis Group Holdings
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	(23)	(23)
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	0	0
Additions to fixed assets	0	0
Payments to Acquire Intangible Assets	0
Acquisitions of subsidiaries, net of cash acquired		0
Payments to acquire other investments	0	0
Proceeds on sale of operations, net of cash disposed	0
Cash received on intercompany investing activities	65	180
Cash paid on intercompany investing activities	0	(129)
Net cash used in continuing investing activities	65	51
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from draw down of revolving credit facility		0
Debt issuance costs	0
Repayments of debt	0	0
Repurchase of shares	(35)
Proceeds from issue of shares	43	19
Excess tax benefits from share-based payment arrangements	0
Dividends paid	(50)	(47)
Acquisition of noncontrolling interests		0
Dividends paid to noncontrolling interests	0	0
Cash received on intercompany financing activities	0	0
Cash paid on intercompany financing activities	0	0
Net cash (used in) provided by continuing financing activities	(42)	(28)
DECREASE IN CASH AND CASH EQUIVALENTS	0	0
Effect of exchange rate changes on cash and cash equivalents	0	0
Cash and cash equivalents	3	1	3	1
CASH AND CASH EQUIVALENTS, END OF PERIOD	3	1	3	1
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	4	(246)
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	1	2
Additions to fixed assets	(4)	(1)
Payments to Acquire Intangible Assets	0
Acquisitions of subsidiaries, net of cash acquired		0
Payments to acquire other investments	0	0
Proceeds on sale of operations, net of cash disposed	0
Cash received on intercompany investing activities	120	141
Cash paid on intercompany investing activities	0	0
Net cash used in continuing investing activities	117	142
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from draw down of revolving credit facility		55
Debt issuance costs	0
Repayments of debt	(4)	(4)
Repurchase of shares	0
Proceeds from issue of shares	0	0
Excess tax benefits from share-based payment arrangements	0
Dividends paid	0	0
Acquisition of noncontrolling interests		0
Dividends paid to noncontrolling interests	0	0
Cash received on intercompany financing activities	16	235
Cash paid on intercompany financing activities	(133)	(180)
Net cash (used in) provided by continuing financing activities	(121)	106
DECREASE IN CASH AND CASH EQUIVALENTS	0	2
Effect of exchange rate changes on cash and cash equivalents	0	0
Cash and cash equivalents	3	2	3	0
CASH AND CASH EQUIVALENTS, END OF PERIOD	3	2	3	0
The Other Guarantors
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	25	(144)
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	0	0
Additions to fixed assets	(2)	(1)
Payments to Acquire Intangible Assets	0
Acquisitions of subsidiaries, net of cash acquired		0
Payments to acquire other investments	0	0
Proceeds on sale of operations, net of cash disposed	0
Cash received on intercompany investing activities	12	148
Cash paid on intercompany investing activities	0	0
Net cash used in continuing investing activities	10	147
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from draw down of revolving credit facility		55
Debt issuance costs	0
Repayments of debt	(4)	(4)
Repurchase of shares	0
Proceeds from issue of shares	0	0
Excess tax benefits from share-based payment arrangements	0
Dividends paid	0	0
Acquisition of noncontrolling interests		0
Dividends paid to noncontrolling interests	0	0
Cash received on intercompany financing activities	16	128
Cash paid on intercompany financing activities	(47)	(180)
Net cash (used in) provided by continuing financing activities	(35)	(1)
DECREASE IN CASH AND CASH EQUIVALENTS	0	2
Effect of exchange rate changes on cash and cash equivalents	0	0
Cash and cash equivalents	3	2	3	0
CASH AND CASH EQUIVALENTS, END OF PERIOD	3	2	3	0
The Issuer
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	(21)	(102)
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	1	2
Additions to fixed assets	(2)	0
Payments to Acquire Intangible Assets	0
Acquisitions of subsidiaries, net of cash acquired		0
Payments to acquire other investments	0	0
Proceeds on sale of operations, net of cash disposed	0
Cash received on intercompany investing activities	120	10
Cash paid on intercompany investing activities	0	0
Net cash used in continuing investing activities	119	12
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from draw down of revolving credit facility		0
Debt issuance costs	0
Repayments of debt	0	0
Repurchase of shares	0
Proceeds from issue of shares	0	0
Excess tax benefits from share-based payment arrangements	0
Dividends paid	0	0
Acquisition of noncontrolling interests		0
Dividends paid to noncontrolling interests	0	0
Cash received on intercompany financing activities	0	107
Cash paid on intercompany financing activities	(98)	(17)
Net cash (used in) provided by continuing financing activities	(98)	90
DECREASE IN CASH AND CASH EQUIVALENTS	0	0
Effect of exchange rate changes on cash and cash equivalents	0	0
Cash and cash equivalents	0	0	0	0
CASH AND CASH EQUIVALENTS, END OF PERIOD	0	0	0	0
Other
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	25	308
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	1	2
Additions to fixed assets	(19)	(22)
Payments to Acquire Intangible Assets	(1)
Acquisitions of subsidiaries, net of cash acquired		(1)
Payments to acquire other investments	(4)	(1)
Proceeds on sale of operations, net of cash disposed	5
Cash received on intercompany investing activities	115	0
Cash paid on intercompany investing activities	(16)	(235)
Net cash used in continuing investing activities	81	(257)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from draw down of revolving credit facility		0
Debt issuance costs	(2)
Repayments of debt	0	0
Repurchase of shares	0
Proceeds from issue of shares	0	0
Excess tax benefits from share-based payment arrangements	1
Dividends paid	(1)	0
Acquisition of noncontrolling interests		(4)
Dividends paid to noncontrolling interests	(2)	(1)
Cash received on intercompany financing activities	0	129
Cash paid on intercompany financing activities	(167)	(141)
Net cash (used in) provided by continuing financing activities	(171)	(17)
DECREASE IN CASH AND CASH EQUIVALENTS	(65)	34
Effect of exchange rate changes on cash and cash equivalents	3	(5)
Cash and cash equivalents	728	528	790	499
CASH AND CASH EQUIVALENTS, END OF PERIOD	728	528	790	499
Consolidating adjustments
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	(1)	0
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	(1)	0
Additions to fixed assets	1	0
Payments to Acquire Intangible Assets	0
Acquisitions of subsidiaries, net of cash acquired		0
Payments to acquire other investments	0	0
Proceeds on sale of operations, net of cash disposed	0
Cash received on intercompany investing activities	(300)	(321)
Cash paid on intercompany investing activities	16	364
Net cash used in continuing investing activities	(284)	43
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from draw down of revolving credit facility		0
Debt issuance costs	0
Repayments of debt	0	0
Repurchase of shares	0
Proceeds from issue of shares	0	0
Excess tax benefits from share-based payment arrangements	0
Dividends paid	1	0
Acquisition of noncontrolling interests		0
Dividends paid to noncontrolling interests	0	0
Cash received on intercompany financing activities	(16)	(364)
Cash paid on intercompany financing activities	300	321
Net cash (used in) provided by continuing financing activities	285	(43)
DECREASE IN CASH AND CASH EQUIVALENTS	0	0
Effect of exchange rate changes on cash and cash equivalents	0	0
Cash and cash equivalents	0	0	0	0
CASH AND CASH EQUIVALENTS, END OF PERIOD	0	0	0	0
Consolidating adjustments
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	(1)	0
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	(1)	0
Additions to fixed assets	1	0
Payments to Acquire Intangible Assets	0
Acquisitions of subsidiaries, net of cash acquired		0
Payments to acquire other investments	0	0
Proceeds on sale of operations, net of cash disposed	0
Cash received on intercompany investing activities	(312)	(338)
Cash paid on intercompany investing activities	16	364
Net cash used in continuing investing activities	(296)	26
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from draw down of revolving credit facility		0
Debt issuance costs	0
Repayments of debt	0	0
Repurchase of shares	0
Proceeds from issue of shares	0	0
Excess tax benefits from share-based payment arrangements	0
Dividends paid	1	0
Acquisition of noncontrolling interests		0
Dividends paid to noncontrolling interests	0	0
Cash received on intercompany financing activities	(16)	(364)
Cash paid on intercompany financing activities	312	338
Net cash (used in) provided by continuing financing activities	297	(26)
DECREASE IN CASH AND CASH EQUIVALENTS	0	0
Effect of exchange rate changes on cash and cash equivalents	0	0
Cash and cash equivalents	0	0	0	0
CASH AND CASH EQUIVALENTS, END OF PERIOD	0	0	0	0
Previously Reported \| Willis Group Holdings
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		(25)
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in continuing investing activities		0
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash (used in) provided by continuing financing activities		25
Previously Reported \| Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		35
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in continuing investing activities		1
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash (used in) provided by continuing financing activities		(34)
Previously Reported \| The Other Guarantors
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		27
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in continuing investing activities		(1)
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash (used in) provided by continuing financing activities		(24)
Previously Reported \| The Issuer
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		8
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in continuing investing activities		2
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash (used in) provided by continuing financing activities		(10)
Previously Reported \| Other
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		29
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in continuing investing activities		(22)
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash (used in) provided by continuing financing activities		27
Previously Reported \| Consolidating adjustments
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		0
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in continuing investing activities		0
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash (used in) provided by continuing financing activities		0
Previously Reported \| Consolidating adjustments
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		0
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in continuing investing activities		0
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash (used in) provided by continuing financing activities		0
Restatement Adjustment \| Willis Group Holdings
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		2
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in continuing investing activities		51
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash (used in) provided by continuing financing activities		(53)
Restatement Adjustment \| Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		(281)
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in continuing investing activities		141
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash (used in) provided by continuing financing activities		140
Restatement Adjustment \| The Other Guarantors
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		(171)
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in continuing investing activities		148
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash (used in) provided by continuing financing activities		23
Restatement Adjustment \| The Issuer
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		(110)
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in continuing investing activities		10
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash (used in) provided by continuing financing activities		100
Restatement Adjustment \| Other
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		279
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in continuing investing activities		(235)
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash (used in) provided by continuing financing activities		(44)
Restatement Adjustment \| Consolidating adjustments
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		0
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in continuing investing activities		43
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash (used in) provided by continuing financing activities		(43)
Restatement Adjustment \| Consolidating adjustments
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		0
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in continuing investing activities		26
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash (used in) provided by continuing financing activities		$ (26)

FINANCIAL INFORMATION FOR PARENT ISSUER, GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES (Details) (USD $) In Millions, unless otherwise specified	0 Months Ended
	Mar. 17, 2011
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Senior notes issued	$ 800

FINANCIAL INFORMATION FOR PARENT ISSUER, GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES (Statement of Operations) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Commissions and fees	$ 1,090	$ 1,046
Investment income	4	4
Other income	3	1
Total revenues	1,097	1,051
Labor and Related Expense	(570)	(568)
Other Cost and Expense, Operating	(165)	(162)
Depreciation expense	(23)	(26)
Amortization of intangible assets	(13)	(14)
Operating Expenses	(771)	(770)
Operating Income (Loss)	326	281
Other income (expense), net	0	6
Income from group undertakings	0	0
Expenses due to group undertakings	0	0
Interest Expense	(32)	(31)
Income before income taxes and interest in earnings of associates	294	256
Income Tax Expense (Benefit)	(63)	(48)
Income Loss From Continuing Operations Before Interest In Earnings Of Associates	231	208
Interest in earnings of associates, net of tax	19	15
Equity account for subsidiaries	0	0
INCOME FROM CONTINUING OPERATIONS	250
NET (LOSS) INCOME	250	223
Net Income (Loss) Attributable to Noncontrolling Interest	(4)	(4)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	246	219
Guarantor Subsidiaries
Commissions and fees	2	0
Investment income	0	0
Other income	0	0
Total revenues	2	0
Labor and Related Expense	(19)	(23)
Other Cost and Expense, Operating	(41)	(50)
Depreciation expense	(5)	(4)
Amortization of intangible assets	0	0
Operating Expenses	(65)	(77)
Operating Income (Loss)	(63)	(77)
Other income (expense), net	1	1
Income from group undertakings	75	108
Expenses due to group undertakings	(27)	(21)
Interest Expense	(20)	(19)
Income before income taxes and interest in earnings of associates	(34)	(8)
Income Tax Expense (Benefit)	24	2
Income Loss From Continuing Operations Before Interest In Earnings Of Associates	(10)	(6)
Interest in earnings of associates, net of tax	3	2
Equity account for subsidiaries	263	239
NET (LOSS) INCOME	256	235
Net Income (Loss) Attributable to Noncontrolling Interest	0	0
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	256	235
Other
Commissions and fees	1,088	1,046
Investment income	4	4
Other income	3	1
Total revenues	1,095	1,051
Labor and Related Expense	(551)	(545)
Other Cost and Expense, Operating	(120)	(111)
Depreciation expense	(18)	(22)
Amortization of intangible assets	(13)	(14)
Operating Expenses	(702)	(692)
Operating Income (Loss)	393	359
Other income (expense), net	(1)	8
Income from group undertakings	27	21
Expenses due to group undertakings	(75)	(108)
Interest Expense	(1)	(1)
Income before income taxes and interest in earnings of associates	343	279
Income Tax Expense (Benefit)	(87)	(50)
Income Loss From Continuing Operations Before Interest In Earnings Of Associates	256	229
Interest in earnings of associates, net of tax	16	13
Equity account for subsidiaries	0	0
INCOME FROM CONTINUING OPERATIONS	272
NET (LOSS) INCOME	272	242
Net Income (Loss) Attributable to Noncontrolling Interest	(4)	(4)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	268	238
Consolidating adjustments
Commissions and fees	0	0
Investment income	0	0
Other income	0	0
Total revenues	0	0
Labor and Related Expense	0	0
Other Cost and Expense, Operating	0	0
Depreciation expense	0	0
Amortization of intangible assets	0	0
Operating Expenses	0	0
Operating Income (Loss)	0	0
Other income (expense), net	0	0
Income from group undertakings	(102)	(129)
Expenses due to group undertakings	102	129
Interest Expense	0	0
Income before income taxes and interest in earnings of associates	0	0
Income Tax Expense (Benefit)	0	0
Income Loss From Continuing Operations Before Interest In Earnings Of Associates	0	0
Interest in earnings of associates, net of tax	0	0
Equity account for subsidiaries	(524)	(473)
NET (LOSS) INCOME	(524)	(473)
Net Income (Loss) Attributable to Noncontrolling Interest	0	0
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	(524)	(473)
Willis Group Holdings
Commissions and fees	0	0
Investment income	0	0
Other income	0	0
Total revenues	0	0
Labor and Related Expense	0	0
Other Cost and Expense, Operating	(4)	(1)
Depreciation expense	0	0
Amortization of intangible assets	0	0
Operating Expenses	(4)	(1)
Operating Income (Loss)	(4)	(1)
Other income (expense), net	0	(3)
Income from group undertakings	0	0
Expenses due to group undertakings	0	0
Interest Expense	(11)	(11)
Income before income taxes and interest in earnings of associates	(15)	(15)
Income Tax Expense (Benefit)	0	0
Income Loss From Continuing Operations Before Interest In Earnings Of Associates	(15)	(15)
Interest in earnings of associates, net of tax	0	0
Equity account for subsidiaries	261	234
INCOME FROM CONTINUING OPERATIONS	246
NET (LOSS) INCOME	246	219
Net Income (Loss) Attributable to Noncontrolling Interest	0	0
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	246	219
Previously Reported
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		219
Previously Reported \| Guarantor Subsidiaries
Operating Income (Loss)		(72)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		236
Previously Reported \| Other
Operating Income (Loss)		178
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		98
Previously Reported \| Consolidating adjustments
Operating Income (Loss)		185
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		(334)
Previously Reported \| Willis Group Holdings
Operating Income (Loss)		(4)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		219
Restatement Adjustment
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		0
Restatement Adjustment \| Guarantor Subsidiaries
Operating Income (Loss)		(5)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		(1)
Restatement Adjustment \| Other
Operating Income (Loss)		181
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		140
Restatement Adjustment \| Consolidating adjustments
Operating Income (Loss)		(185)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		(139)
Restatement Adjustment \| Willis Group Holdings
Operating Income (Loss)		3
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		$ 0

FINANCIAL INFORMATION FOR PARENT ISSUER, GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES (Comprehensive Income) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Condensed Financial Statements, Captions [Line Items]
Comprehensive income	$ 258	$ 186
Less: comprehensive income attributable to noncontrolling interests	(4)	(3)
Comprehensive income	254	183
Willis Group Holdings
Condensed Financial Statements, Captions [Line Items]
Comprehensive income	254	183
Less: comprehensive income attributable to noncontrolling interests	0	0
Comprehensive income	254	183
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Comprehensive income	264	199
Less: comprehensive income attributable to noncontrolling interests	0	0
Comprehensive income	264	199
Other
Condensed Financial Statements, Captions [Line Items]
Comprehensive income	281	203
Less: comprehensive income attributable to noncontrolling interests	(4)	(3)
Comprehensive income	277	200
Consolidating adjustments
Condensed Financial Statements, Captions [Line Items]
Comprehensive income	(541)	(399)
Less: comprehensive income attributable to noncontrolling interests	0	0
Comprehensive income	(541)	(399)
Previously Reported \| Willis Group Holdings
Condensed Financial Statements, Captions [Line Items]
Comprehensive income		183
Previously Reported \| Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Comprehensive income		200
Previously Reported \| Other
Condensed Financial Statements, Captions [Line Items]
Comprehensive income		60
Previously Reported \| Consolidating adjustments
Condensed Financial Statements, Captions [Line Items]
Comprehensive income		(260)
Restatement Adjustment \| Willis Group Holdings
Condensed Financial Statements, Captions [Line Items]
Comprehensive income		0
Restatement Adjustment \| Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Comprehensive income		(1)
Restatement Adjustment \| Other
Condensed Financial Statements, Captions [Line Items]
Comprehensive income		140
Restatement Adjustment \| Consolidating adjustments
Condensed Financial Statements, Captions [Line Items]
Comprehensive income		$ (139)

FINANCIAL INFORMATION FOR PARENT ISSUER, GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES (Balance Sheet) (Details) (USD $) In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2013	Dec. 31, 2012
CURRENT ASSETS
Cash and cash equivalents	$ 734	$ 796	$ 531	$ 500
Accounts receivable, net	1,185	1,041
Fiduciary assets	9,306	8,412
Deferred tax assets	16	15
Other current assets	204	197
Amounts due from group undertakings	0	0
Total current assets	11,445	10,461
NON-CURRENT ASSETS
Investments in subsidiaries	0	0
Fixed assets, net	482	481
Goodwill	2,835	2,838		2,827
Other intangible assets, net	339	353
Investments in associates	196	176
Deferred tax assets	6	7
Pension benefits asset	316	278
Other non-current assets	209	206
Non-current amounts due from group undertakings	0	0
Total non-current assets	4,383	4,339
TOTAL ASSETS	15,828	14,800
CURRENT LIABILITIES
Fiduciary liabilities	9,306	8,412
Deferred revenue and accrued expenses	371	586
Income taxes payable	53	21
Short-term debt and current portion of long-term debt	15	15
Deferred tax liabilities	36	25
Other current liabilities	495	415
Amounts due to group undertakings	0	0
Total current liabilities	10,276	9,474
NON-CURRENT LIABILITIES
Investments in subsidiaries	0	0
Long-term debt	2,307	2,311
Liabilities for pension benefits	130	136
Deferred tax liabilities	78	56
Provisions for liabilities	211	206
Other non-current liabilities	354	374
Total non-current liabilities	3,080	3,083
Total liabilities	13,356	12,557
EQUITY
Total Willis Group Holdings stockholders’ equity	2,442	2,215
Noncontrolling interests	30	28
Total equity	2,472	2,243	1,893	1,725
TOTAL LIABILITIES AND EQUITY	15,828	14,800
Willis Group Holdings
CURRENT ASSETS
Cash and cash equivalents	3	3	1	1
Accounts receivable, net	1	0
Fiduciary assets	0	0
Deferred tax assets	0	0
Other current assets	1	1
Amounts due from group undertakings	3,989	4,051
Total current assets	3,994	4,055
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	3	4
Non-current amounts due from group undertakings	0	0
Total non-current assets	3	4
TOTAL ASSETS	3,997	4,059
CURRENT LIABILITIES
Fiduciary liabilities	0	0
Deferred revenue and accrued expenses	2	2
Income taxes payable	0	0
Short-term debt and current portion of long-term debt	0	0
Deferred tax liabilities	0	0
Other current liabilities	56	62
Amounts due to group undertakings	0	0
Total current liabilities	58	64
NON-CURRENT LIABILITIES
Investments in subsidiaries	702	985
Long-term debt	795	795
Liabilities for pension benefits	0	0
Deferred tax liabilities	0	0
Provisions for liabilities	0	0
Other non-current liabilities	0	0
Total non-current liabilities	1,497	1,780
Total liabilities	1,555	1,844
EQUITY
Total Willis Group Holdings stockholders’ equity	2,442	2,215
Noncontrolling interests	0	0
Total equity	2,442	2,215
TOTAL LIABILITIES AND EQUITY	3,997	4,059
Guarantor Subsidiaries
CURRENT ASSETS
Cash and cash equivalents	3	3	2	0
Accounts receivable, net	4	4
Fiduciary assets	0	0
Deferred tax assets	0	0
Other current assets	53	31
Amounts due from group undertakings	813	975
Total current assets	873	1,013
NON-CURRENT ASSETS
Investments in subsidiaries	4,089	3,788
Fixed assets, net	64	66
Goodwill	0	0
Other intangible assets, net	0	0
Investments in associates	160	156
Deferred tax assets	0	0
Pension benefits asset	0	0
Other non-current assets	15	14
Non-current amounts due from group undertakings	703	690
Total non-current assets	5,031	4,714
TOTAL ASSETS	5,904	5,727
CURRENT LIABILITIES
Fiduciary liabilities	0	0
Deferred revenue and accrued expenses	14	29
Income taxes payable	0	3
Short-term debt and current portion of long-term debt	15	15
Deferred tax liabilities	0	0
Other current liabilities	26	53
Amounts due to group undertakings	5,130	5,177
Total current liabilities	5,185	5,277
NON-CURRENT LIABILITIES
Investments in subsidiaries	0	0
Long-term debt	1,511	1,515
Liabilities for pension benefits	0	0
Deferred tax liabilities	1	1
Provisions for liabilities	3	0
Other non-current liabilities	41	48
Total non-current liabilities	1,556	1,564
Total liabilities	6,741	6,841
EQUITY
Total Willis Group Holdings stockholders’ equity	(837)	(1,114)
Noncontrolling interests	0	0
Total equity	(837)	(1,114)
TOTAL LIABILITIES AND EQUITY	5,904	5,727
Other
CURRENT ASSETS
Cash and cash equivalents	728	790	528	499
Accounts receivable, net	1,180	1,037
Fiduciary assets	9,306	8,412
Deferred tax assets	16	16
Other current assets	183	186
Amounts due from group undertakings	1,456	1,484
Total current assets	12,869	11,925
NON-CURRENT ASSETS
Investments in subsidiaries	0	0
Fixed assets, net	418	415
Goodwill	2,835	2,838
Other intangible assets, net	339	353
Investments in associates	36	20
Deferred tax assets	6	7
Pension benefits asset	316	278
Other non-current assets	191	188
Non-current amounts due from group undertakings	0	0
Total non-current assets	4,141	4,099
TOTAL ASSETS	17,010	16,024
CURRENT LIABILITIES
Fiduciary liabilities	9,306	8,412
Deferred revenue and accrued expenses	355	555
Income taxes payable	86	39
Short-term debt and current portion of long-term debt	0	0
Deferred tax liabilities	36	25
Other current liabilities	413	300
Amounts due to group undertakings	1,128	1,333
Total current liabilities	11,324	10,664
NON-CURRENT LIABILITIES
Investments in subsidiaries	0	0
Long-term debt	1	1
Liabilities for pension benefits	130	136
Deferred tax liabilities	77	55
Provisions for liabilities	208	206
Other non-current liabilities	313	326
Total non-current liabilities	1,432	1,414
Total liabilities	12,756	12,078
EQUITY
Total Willis Group Holdings stockholders’ equity	4,224	3,918
Noncontrolling interests	30	28
Total equity	4,254	3,946
TOTAL LIABILITIES AND EQUITY	17,010	16,024
Consolidating adjustments
CURRENT ASSETS
Cash and cash equivalents	0	0	0	0
Accounts receivable, net	0	0
Fiduciary assets	0	0
Deferred tax assets	0	(1)
Other current assets	(33)	(21)
Amounts due from group undertakings	(6,258)	(6,510)
Total current assets	(6,291)	(6,532)
NON-CURRENT ASSETS
Investments in subsidiaries	(4,089)	(3,788)
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
Non-current amounts due from group undertakings	(703)	(690)
Total non-current assets	(4,792)	(4,478)
TOTAL ASSETS	(11,083)	(11,010)
CURRENT LIABILITIES
Fiduciary liabilities	0	0
Deferred revenue and accrued expenses	0	0
Income taxes payable	(33)	(21)
Short-term debt and current portion of long-term debt	0	0
Deferred tax liabilities	0	0
Other current liabilities	0	0
Amounts due to group undertakings	(6,258)	(6,510)
Total current liabilities	(6,291)	(6,531)
NON-CURRENT LIABILITIES
Investments in subsidiaries	(702)	(985)
Long-term debt	0	0
Liabilities for pension benefits	0	0
Deferred tax liabilities	0	0
Provisions for liabilities	0	0
Other non-current liabilities	0	0
Total non-current liabilities	(1,405)	(1,675)
Total liabilities	(7,696)	(8,206)
EQUITY
Total Willis Group Holdings stockholders’ equity	(3,387)	(2,804)
Noncontrolling interests	0	0
Total equity	(3,387)	(2,804)
TOTAL LIABILITIES AND EQUITY	$ (11,083)	$ (11,010)

FINANCIAL INFORMATION FOR PARENT ISSUER, GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES (Cash Flows) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	$ 5	$ 39
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	1	4
Additions to fixed assets	(22)	(23)
Payments to Acquire Intangible Assets	(1)	0
Acquisitions of subsidiaries, net of cash acquired	0	(1)
Payments to acquire other investments	(4)	(1)
Proceeds on sale of operations, net of cash disposed	5	0
Cash received on intercompany investing activities	0	0
Cash paid on intercompany investing activities	0	0
Net cash used in continuing investing activities	(21)	(21)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from draw down of revolving credit facility		55
Debt issuance costs	(2)	0
Repayments of debt	(4)	(4)
Repurchase of shares	(35)
Proceeds from issue of shares	43	19
Excess tax benefits from share-based payment arrangements	1
Dividends paid	(50)	(47)
Acquisition of noncontrolling interests	0	(4)
Dividends paid to noncontrolling interests	(2)	(1)
Cash received on intercompany financing activities	0	0
Cash paid on intercompany financing activities	0	0
Net cash (used in) provided by continuing financing activities	(49)	18
DECREASE IN CASH AND CASH EQUIVALENTS	(65)	36
Effect of exchange rate changes on cash and cash equivalents	3	(5)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	796	500
CASH AND CASH EQUIVALENTS, END OF PERIOD	734	531
Willis Group Holdings
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	(23)	(23)
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	0	0
Additions to fixed assets	0	0
Payments to Acquire Intangible Assets	0
Acquisitions of subsidiaries, net of cash acquired		0
Payments to acquire other investments	0	0
Proceeds on sale of operations, net of cash disposed	0
Cash received on intercompany investing activities	65	180
Cash paid on intercompany investing activities	0	(129)
Net cash used in continuing investing activities	65	51
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from draw down of revolving credit facility		0
Debt issuance costs	0
Repayments of debt	0	0
Repurchase of shares	(35)
Proceeds from issue of shares	43	19
Excess tax benefits from share-based payment arrangements	0
Dividends paid	(50)	(47)
Acquisition of noncontrolling interests		0
Dividends paid to noncontrolling interests	0	0
Cash received on intercompany financing activities	0	0
Cash paid on intercompany financing activities	0	0
Net cash (used in) provided by continuing financing activities	(42)	(28)
DECREASE IN CASH AND CASH EQUIVALENTS	0	0
Effect of exchange rate changes on cash and cash equivalents	0	0
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	3	1
CASH AND CASH EQUIVALENTS, END OF PERIOD	3	1
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	4	(246)
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	1	2
Additions to fixed assets	(4)	(1)
Payments to Acquire Intangible Assets	0
Acquisitions of subsidiaries, net of cash acquired		0
Payments to acquire other investments	0	0
Proceeds on sale of operations, net of cash disposed	0
Cash received on intercompany investing activities	120	141
Cash paid on intercompany investing activities	0	0
Net cash used in continuing investing activities	117	142
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from draw down of revolving credit facility		55
Debt issuance costs	0
Repayments of debt	(4)	(4)
Repurchase of shares	0
Proceeds from issue of shares	0	0
Excess tax benefits from share-based payment arrangements	0
Dividends paid	0	0
Acquisition of noncontrolling interests		0
Dividends paid to noncontrolling interests	0	0
Cash received on intercompany financing activities	16	235
Cash paid on intercompany financing activities	(133)	(180)
Net cash (used in) provided by continuing financing activities	(121)	106
DECREASE IN CASH AND CASH EQUIVALENTS	0	2
Effect of exchange rate changes on cash and cash equivalents	0	0
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	3	0
CASH AND CASH EQUIVALENTS, END OF PERIOD	3	2
Other
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	25	308
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	1	2
Additions to fixed assets	(19)	(22)
Payments to Acquire Intangible Assets	(1)
Acquisitions of subsidiaries, net of cash acquired		(1)
Payments to acquire other investments	(4)	(1)
Proceeds on sale of operations, net of cash disposed	5
Cash received on intercompany investing activities	115	0
Cash paid on intercompany investing activities	(16)	(235)
Net cash used in continuing investing activities	81	(257)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from draw down of revolving credit facility		0
Debt issuance costs	(2)
Repayments of debt	0	0
Repurchase of shares	0
Proceeds from issue of shares	0	0
Excess tax benefits from share-based payment arrangements	1
Dividends paid	(1)	0
Acquisition of noncontrolling interests		(4)
Dividends paid to noncontrolling interests	(2)	(1)
Cash received on intercompany financing activities	0	129
Cash paid on intercompany financing activities	(167)	(141)
Net cash (used in) provided by continuing financing activities	(171)	(17)
DECREASE IN CASH AND CASH EQUIVALENTS	(65)	34
Effect of exchange rate changes on cash and cash equivalents	3	(5)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	790	499
CASH AND CASH EQUIVALENTS, END OF PERIOD	728	528
Consolidating adjustments
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	(1)	0
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on disposal of fixed and intangible assets	(1)	0
Additions to fixed assets	1	0
Payments to Acquire Intangible Assets	0
Acquisitions of subsidiaries, net of cash acquired		0
Payments to acquire other investments	0	0
Proceeds on sale of operations, net of cash disposed	0
Cash received on intercompany investing activities	(300)	(321)
Cash paid on intercompany investing activities	16	364
Net cash used in continuing investing activities	(284)	43
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from draw down of revolving credit facility		0
Debt issuance costs	0
Repayments of debt	0	0
Repurchase of shares	0
Proceeds from issue of shares	0	0
Excess tax benefits from share-based payment arrangements	0
Dividends paid	1	0
Acquisition of noncontrolling interests		0
Dividends paid to noncontrolling interests	0	0
Cash received on intercompany financing activities	(16)	(364)
Cash paid on intercompany financing activities	300	321
Net cash (used in) provided by continuing financing activities	285	(43)
DECREASE IN CASH AND CASH EQUIVALENTS	0	0
Effect of exchange rate changes on cash and cash equivalents	0	0
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	0	0
CASH AND CASH EQUIVALENTS, END OF PERIOD	0	0
Previously Reported \| Willis Group Holdings
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		(25)
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in continuing investing activities		0
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash (used in) provided by continuing financing activities		25
Previously Reported \| Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		35
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in continuing investing activities		1
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash (used in) provided by continuing financing activities		(34)
Previously Reported \| Other
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		29
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in continuing investing activities		(22)
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash (used in) provided by continuing financing activities		27
Previously Reported \| Consolidating adjustments
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		0
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in continuing investing activities		0
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash (used in) provided by continuing financing activities		0
Restatement Adjustment \| Willis Group Holdings
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		2
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in continuing investing activities		51
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash (used in) provided by continuing financing activities		(53)
Restatement Adjustment \| Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		(281)
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in continuing investing activities		141
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash (used in) provided by continuing financing activities		140
Restatement Adjustment \| Other
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		279
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in continuing investing activities		(235)
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash (used in) provided by continuing financing activities		(44)
Restatement Adjustment \| Consolidating adjustments
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		0
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in continuing investing activities		43
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash (used in) provided by continuing financing activities		$ (43)

FINANCIAL INFORMATION FOR ISSUER, PARENT GUARANTOR, OTHER GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES (Statement of operations) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Condensed Financial Statements, Captions [Line Items]
Commissions and fees	$ 1,090	$ 1,046
Investment income	4	4
Other income	3	1
Total revenues	1,097	1,051
Labor and Related Expense	(570)	(568)
Other Cost and Expense, Operating	(165)	(162)
Depreciation	(23)	(26)
Amortization of Intangible Assets	(13)	(14)
Operating Expenses	(771)	(770)
Operating Income (Loss)	326	281
Other income (expense), net	0	6
Income from group undertakings	0	0
Expenses due to group undertakings	0	0
Interest Expense	(32)	(31)
Income before income taxes and interest in earnings of associates	294	256
Income Tax Expense (Benefit)	(63)	(48)
Income Loss From Continuing Operations Before Interest In Earnings Of Associates	231	208
Interest in earnings of associates, net of tax	19	15
Equity account for subsidiaries	0	0
INCOME FROM CONTINUING OPERATIONS	250
Net Income (Loss) Attributable to Noncontrolling Interest	(4)	(4)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	246	219
NET (LOSS) INCOME	250	223
Willis Group Holdings
Condensed Financial Statements, Captions [Line Items]
Commissions and fees	0	0
Investment income	0	0
Other income	0	0
Total revenues	0	0
Labor and Related Expense	0	0
Other Cost and Expense, Operating	(4)	(1)
Depreciation	0	0
Amortization of Intangible Assets	0	0
Operating Expenses	(4)	(1)
Operating Income (Loss)	(4)	(1)
Other income (expense), net	0	(3)
Income from group undertakings	0	0
Expenses due to group undertakings	0	0
Interest Expense	(11)	(11)
Income before income taxes and interest in earnings of associates	(15)	(15)
Income Tax Expense (Benefit)	0	0
Income Loss From Continuing Operations Before Interest In Earnings Of Associates	(15)	(15)
Interest in earnings of associates, net of tax	0	0
Equity account for subsidiaries	261	234
INCOME FROM CONTINUING OPERATIONS	246
Net Income (Loss) Attributable to Noncontrolling Interest	0	0
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	246	219
NET (LOSS) INCOME	246	219
Guarantor companies [Member]
Condensed Financial Statements, Captions [Line Items]
Commissions and fees	2	0
Investment income	0	0
Other income	0	0
Total revenues	2	0
Labor and Related Expense	(19)	(23)
Other Cost and Expense, Operating	(41)	(50)
Depreciation	(5)	(4)
Amortization of Intangible Assets	0	0
Operating Expenses	(65)	(77)
Operating Income (Loss)	(63)	(77)
Other income (expense), net	1	1
Income from group undertakings	82	114
Expenses due to group undertakings	(49)	(34)
Interest Expense	(11)	(17)
Income before income taxes and interest in earnings of associates	(40)	(13)
Income Tax Expense (Benefit)	25	2
Income Loss From Continuing Operations Before Interest In Earnings Of Associates	(15)	(11)
Interest in earnings of associates, net of tax	3	2
Equity account for subsidiaries	268	244
INCOME FROM CONTINUING OPERATIONS	256
Net Income (Loss) Attributable to Noncontrolling Interest	0	0
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	256	235
NET (LOSS) INCOME		235
Trinity Acquisition Plc [Member]
Condensed Financial Statements, Captions [Line Items]
Commissions and fees	0	0
Investment income	0	0
Other income	0	0
Total revenues	0	0
Labor and Related Expense	0	0
Other Cost and Expense, Operating	0	0
Depreciation	0	0
Amortization of Intangible Assets	0	0
Operating Expenses	0	0
Operating Income (Loss)	0	0
Other income (expense), net	0	0
Income from group undertakings	22	13
Expenses due to group undertakings	(7)	(6)
Interest Expense	(9)	(2)
Income before income taxes and interest in earnings of associates	6	5
Income Tax Expense (Benefit)	(1)	0
Income Loss From Continuing Operations Before Interest In Earnings Of Associates	5	5
Interest in earnings of associates, net of tax	0	0
Equity account for subsidiaries	215	217
INCOME FROM CONTINUING OPERATIONS	220
Net Income (Loss) Attributable to Noncontrolling Interest	0	0
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	220	222
NET (LOSS) INCOME		222
Other
Condensed Financial Statements, Captions [Line Items]
Commissions and fees	1,088	1,046
Investment income	4	4
Other income	3	1
Total revenues	1,095	1,051
Labor and Related Expense	(551)	(545)
Other Cost and Expense, Operating	(120)	(111)
Depreciation	(18)	(22)
Amortization of Intangible Assets	(13)	(14)
Operating Expenses	(702)	(692)
Operating Income (Loss)	393	359
Other income (expense), net	(1)	8
Income from group undertakings	27	21
Expenses due to group undertakings	(75)	(108)
Interest Expense	(1)	(1)
Income before income taxes and interest in earnings of associates	343	279
Income Tax Expense (Benefit)	(87)	(50)
Income Loss From Continuing Operations Before Interest In Earnings Of Associates	256	229
Interest in earnings of associates, net of tax	16	13
Equity account for subsidiaries	0	0
INCOME FROM CONTINUING OPERATIONS	272
Net Income (Loss) Attributable to Noncontrolling Interest	(4)	(4)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	268	238
NET (LOSS) INCOME	272	242
Consolidation entries [Member]
Condensed Financial Statements, Captions [Line Items]
Commissions and fees	0	0
Investment income	0	0
Other income	0	0
Total revenues	0	0
Labor and Related Expense	0	0
Other Cost and Expense, Operating	0	0
Depreciation	0	0
Amortization of Intangible Assets	0	0
Operating Expenses	0	0
Operating Income (Loss)	0	0
Other income (expense), net	0	0
Income from group undertakings	(131)	(148)
Expenses due to group undertakings	131	148
Interest Expense	0	0
Income before income taxes and interest in earnings of associates	0	0
Income Tax Expense (Benefit)	0	0
Income Loss From Continuing Operations Before Interest In Earnings Of Associates	0	0
Interest in earnings of associates, net of tax	0	0
Equity account for subsidiaries	(744)	(695)
INCOME FROM CONTINUING OPERATIONS	(744)
Net Income (Loss) Attributable to Noncontrolling Interest	0	0
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS	(744)	(695)
NET (LOSS) INCOME		(695)
Previously Reported
Condensed Financial Statements, Captions [Line Items]
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		219
Previously Reported \| Willis Group Holdings
Condensed Financial Statements, Captions [Line Items]
Operating Income (Loss)		(4)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		219
Previously Reported \| Guarantor companies [Member]
Condensed Financial Statements, Captions [Line Items]
Operating Income (Loss)		(72)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		236
Previously Reported \| Trinity Acquisition Plc [Member]
Condensed Financial Statements, Captions [Line Items]
Operating Income (Loss)		0
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		223
Previously Reported \| Other
Condensed Financial Statements, Captions [Line Items]
Operating Income (Loss)		178
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		98
Previously Reported \| Consolidation entries [Member]
Condensed Financial Statements, Captions [Line Items]
Operating Income (Loss)		185
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		(557)
Restatement Adjustment
Condensed Financial Statements, Captions [Line Items]
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		0
Restatement Adjustment \| Willis Group Holdings
Condensed Financial Statements, Captions [Line Items]
Operating Income (Loss)		3
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		0
Restatement Adjustment \| Guarantor companies [Member]
Condensed Financial Statements, Captions [Line Items]
Operating Income (Loss)		(5)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		(1)
Restatement Adjustment \| Trinity Acquisition Plc [Member]
Condensed Financial Statements, Captions [Line Items]
Operating Income (Loss)		0
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		(1)
Restatement Adjustment \| Other
Condensed Financial Statements, Captions [Line Items]
Operating Income (Loss)		181
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		140
Restatement Adjustment \| Consolidation entries [Member]
Condensed Financial Statements, Captions [Line Items]
Operating Income (Loss)		(185)
NET INCOME ATTRIBUTABLE TO WILLIS GROUP HOLDINGS		$ (138)

FINANCIAL INFORMATION FOR ISSUER, PARENT GUARANTOR, OTHER GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES (Comprehensive income) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Condensed Financial Statements, Captions [Line Items]
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	$ 258	$ 186
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest	(4)	(3)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	254	183
Willis Group Holdings
Condensed Financial Statements, Captions [Line Items]
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	254	183
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest	0	0
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	254	183
Guarantor companies [Member]
Condensed Financial Statements, Captions [Line Items]
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	264	199
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest	0	0
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	264	199
Trinity Acquisition Plc [Member]
Condensed Financial Statements, Captions [Line Items]
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	228	191
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest	0	0
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	228	191
Other
Condensed Financial Statements, Captions [Line Items]
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	281	203
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest	(4)	(3)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	277	200
Consolidation entries [Member]
Condensed Financial Statements, Captions [Line Items]
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	(769)	(590)
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest	0	0
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	(769)	(590)
Previously Reported \| Willis Group Holdings
Condensed Financial Statements, Captions [Line Items]
Comprehensive Income (Loss), Net of Tax, Attributable to Parent		183
Previously Reported \| Guarantor companies [Member]
Condensed Financial Statements, Captions [Line Items]
Comprehensive Income (Loss), Net of Tax, Attributable to Parent		200
Previously Reported \| Trinity Acquisition Plc [Member]
Condensed Financial Statements, Captions [Line Items]
Comprehensive Income (Loss), Net of Tax, Attributable to Parent		192
Previously Reported \| Other
Condensed Financial Statements, Captions [Line Items]
Comprehensive Income (Loss), Net of Tax, Attributable to Parent		60
Previously Reported \| Consolidation entries [Member]
Condensed Financial Statements, Captions [Line Items]
Comprehensive Income (Loss), Net of Tax, Attributable to Parent		(452)
Restatement Adjustment \| Willis Group Holdings
Condensed Financial Statements, Captions [Line Items]
Comprehensive Income (Loss), Net of Tax, Attributable to Parent		0
Restatement Adjustment \| Guarantor companies [Member]
Condensed Financial Statements, Captions [Line Items]
Comprehensive Income (Loss), Net of Tax, Attributable to Parent		(1)
Restatement Adjustment \| Trinity Acquisition Plc [Member]
Condensed Financial Statements, Captions [Line Items]
Comprehensive Income (Loss), Net of Tax, Attributable to Parent		(1)
Restatement Adjustment \| Other
Condensed Financial Statements, Captions [Line Items]
Comprehensive Income (Loss), Net of Tax, Attributable to Parent		140
Restatement Adjustment \| Consolidation entries [Member]
Condensed Financial Statements, Captions [Line Items]
Comprehensive Income (Loss), Net of Tax, Attributable to Parent		$ (138)

FINANCIAL INFORMATION FOR ISSUER, PARENT GUARANTOR, OTHER GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES (Balance sheet) (Details) (USD $) In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2013	Dec. 31, 2012
Condensed Financial Statements, Captions [Line Items]
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	$ 734	$ 796	$ 531	$ 500
Accounts receivable, net	1,185	1,041
Fiduciary assets	9,306	8,412
Deferred tax assets	16	15
Other current assets	204	197
Amounts owed by group undertakings	0	0
Total current assets	11,445	10,461
Investments in subsidiaries	0	0
Fixed assets, net	482	481
Goodwill	2,835	2,838		2,827
Other intangible assets, net	339	353
Investments in associates	196	176
Deferred tax assets	6	7
Pension benefits asset	316	278
Other non-current assets	209	206
Non-current amounts due from group undertakings	0	0
Total non-current assets	4,383	4,339
TOTAL ASSETS	15,828	14,800
Fiduciary liabilities	9,306	8,412
Deferred revenue and accrued expenses	371	586
Income taxes payable	53	21
Short-term debt and current portion of long-term debt	15	15
Deferred tax liabilities	36	25
Other current liabilities	495	415
Amounts due to group undertakings	0	0
Total current liabilities	10,276	9,474
Investments in subsidiaries	0	0
Long-term debt	2,307	2,311
Liabilities for pension benefits	130	136
Deferred tax liabilities	78	56
Provisions for liabilities	211	206
Other non-current liabilities	354	374
Noncurrent amounts due to group undertakings	0	0
Total non-current liabilities	3,080	3,083
Total liabilities	13,356	12,557
Total Willis Group Holdings stockholders’ equity	2,442	2,215
Noncontrolling interests	30	28
Total equity	2,472	2,243	1,893	1,725
TOTAL LIABILITIES AND EQUITY	15,828	14,800
Willis Group Holdings
Condensed Financial Statements, Captions [Line Items]
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	3	3	1	1
Accounts receivable, net	1	0
Fiduciary assets	0	0
Deferred tax assets	0	0
Other current assets	1	1
Amounts owed by group undertakings	3,989	4,051
Total current assets	3,994	4,055
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	3	4
Non-current amounts due from group undertakings	0	0
Total non-current assets	3	4
TOTAL ASSETS	3,997	4,059
Fiduciary liabilities	0	0
Deferred revenue and accrued expenses	2	2
Income taxes payable	0	0
Short-term debt and current portion of long-term debt	0	0
Deferred tax liabilities	0	0
Other current liabilities	56	62
Amounts due to group undertakings	0	0
Total current liabilities	58	64
Investments in subsidiaries	702	985
Long-term debt	795	795
Liabilities 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	1,497	1,780
Total liabilities	1,555	1,844
Total Willis Group Holdings stockholders’ equity	2,442	2,215
Noncontrolling interests	0	0
Total equity	2,442	2,215
TOTAL LIABILITIES AND EQUITY	3,997	4,059
Guarantor companies [Member]
Condensed Financial Statements, Captions [Line Items]
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	3	3	2	0
Accounts receivable, net	4	4
Fiduciary assets	0	0
Deferred tax assets	0	0
Other current assets	59	36
Amounts owed by group undertakings	813	975
Total current assets	879	1,018
Investments in subsidiaries	4,024	3,716
Fixed assets, net	64	66
Goodwill	0	0
Other intangible assets, net	0	0
Investments in associates	160	156
Deferred tax assets	0	0
Pension benefits asset	0	0
Other non-current assets	6	5
Non-current amounts due from group undertakings	1,132	1,113
Total non-current assets	5,386	5,056
TOTAL ASSETS	6,265	6,074
Fiduciary liabilities	0	0
Deferred revenue and accrued expenses	14	29
Income taxes payable	0	4
Short-term debt and current portion of long-term debt	0	0
Deferred tax liabilities	0	0
Other current liabilities	23	42
Amounts due to group undertakings	5,768	5,813
Total current liabilities	5,805	5,888
Investments in subsidiaries	0	0
Long-term debt	733	733
Liabilities for pension benefits	0	0
Deferred tax liabilities	1	1
Provisions for liabilities	3	0
Other non-current liabilities	41	48
Noncurrent amounts due to group undertakings	519	518
Total non-current liabilities	1,297	1,300
Total liabilities	7,102	7,188
Total Willis Group Holdings stockholders’ equity	(837)	(1,114)
Noncontrolling interests	0	0
Total equity	(837)	(1,114)
TOTAL LIABILITIES AND EQUITY	6,265	6,074
Trinity Acquisition Plc [Member]
Condensed Financial Statements, Captions [Line Items]
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	0	0	0	0
Accounts receivable, net	0	0
Fiduciary assets	0	0
Deferred tax assets	0	0
Other current assets	1	1
Amounts owed by group undertakings	803	793
Total current assets	804	794
Investments in subsidiaries	2,940	2,705
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	9	9
Non-current amounts due from group undertakings	518	518
Total non-current assets	3,467	3,232
TOTAL ASSETS	4,271	4,026
Fiduciary liabilities	0	0
Deferred revenue and accrued expenses	0	0
Income taxes payable	7	5
Short-term debt and current portion of long-term debt	15	15
Deferred tax liabilities	0	0
Other current liabilities	3	11
Amounts due to group undertakings	165	157
Total current liabilities	190	188
Investments in subsidiaries	0	0
Long-term debt	778	782
Liabilities 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	428	423
Total non-current liabilities	1,206	1,205
Total liabilities	1,396	1,393
Total Willis Group Holdings stockholders’ equity	2,875	2,633
Noncontrolling interests	0	0
Total equity	2,875	2,633
TOTAL LIABILITIES AND EQUITY	4,271	4,026
Other
Condensed Financial Statements, Captions [Line Items]
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	728	790	528	499
Accounts receivable, net	1,180	1,037
Fiduciary assets	9,306	8,412
Deferred tax assets	16	16
Other current assets	183	186
Amounts owed by group undertakings	1,456	1,484
Total current assets	12,869	11,925
Investments in subsidiaries	0	0
Fixed assets, net	418	415
Goodwill	2,835	2,838
Other intangible assets, net	339	353
Investments in associates	36	20
Deferred tax assets	6	7
Pension benefits asset	316	278
Other non-current assets	191	188
Non-current amounts due from group undertakings	0	0
Total non-current assets	4,141	4,099
TOTAL ASSETS	17,010	16,024
Fiduciary liabilities	9,306	8,412
Deferred revenue and accrued expenses	355	555
Income taxes payable	86	39
Short-term debt and current portion of long-term debt	0	0
Deferred tax liabilities	36	25
Other current liabilities	413	300
Amounts due to group undertakings	1,128	1,333
Total current liabilities	11,324	10,664
Investments in subsidiaries	0	0
Long-term debt	1	1
Liabilities for pension benefits	130	136
Deferred tax liabilities	77	55
Provisions for liabilities	208	206
Other non-current liabilities	313	326
Noncurrent amounts due to group undertakings	703	690
Total non-current liabilities	1,432	1,414
Total liabilities	12,756	12,078
Total Willis Group Holdings stockholders’ equity	4,224	3,918
Noncontrolling interests	30	28
Total equity	4,254	3,946
TOTAL LIABILITIES AND EQUITY	17,010	16,024
Consolidation entries [Member]
Condensed Financial Statements, Captions [Line Items]
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	0	0	0	0
Accounts receivable, net	0	0
Fiduciary assets	0	0
Deferred tax assets	0	(1)
Other current assets	(40)	(27)
Amounts owed by group undertakings	(7,061)	(7,303)
Total current assets	(7,101)	(7,331)
Investments in subsidiaries	(6,964)	(6,421)
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
Non-current amounts due from group undertakings	(1,650)	(1,631)
Total non-current assets	(8,614)	(8,052)
TOTAL ASSETS	(15,715)	(15,383)
Fiduciary liabilities	0	0
Deferred revenue and accrued expenses	0	0
Income taxes payable	(40)	(27)
Short-term debt and current portion of long-term debt	0	0
Deferred tax liabilities	0	0
Other current liabilities	0	0
Amounts due to group undertakings	(7,061)	(7,303)
Total current liabilities	(7,101)	(7,330)
Investments in subsidiaries	(702)	(985)
Long-term debt	0	0
Liabilities 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	(1,650)	(1,631)
Total non-current liabilities	(2,352)	(2,616)
Total liabilities	(9,453)	(9,946)
Total Willis Group Holdings stockholders’ equity	(6,262)	(5,437)
Noncontrolling interests	0	0
Total equity	(6,262)	(5,437)
TOTAL LIABILITIES AND EQUITY	$ (15,715)	$ (15,383)

FINANCIAL INFORMATION FOR ISSUER, PARENT GUARANTOR, OTHER GUARANTOR SUBSIDIARIES AND NON-GUARANTOR SUBSIDIARIES (Cash flows) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	$ 5	$ 39
Proceeds on disposal of fixed and intangible assets	1	4
Payments to Acquire Property, Plant, and Equipment	(22)	(23)
Payments to Acquire Intangible Assets	(1)	0
Payments to Acquire Businesses, Net of Cash Acquired	0	1
Payments to Acquire Other Investments	(4)	(1)
Proceeds on sale of operations, net of cash disposed	5	0
Cash received on intercompany investing activities	0	0
Cash paid on intercompany investing activities	0	0
Net cash used in continuing investing activities	(21)	(21)
Debt issuance costs	(2)	0
Repayments of Other Debt	(4)	(4)
Payments for Repurchase of Common Stock	(35)
Proceeds from issue of shares	43	19
Excess tax benefits from share-based payment arrangements	1
Payments of Ordinary Dividends, Common Stock	(50)	(47)
Payments to Acquire Additional Interest in Subsidiaries	0	(4)
Payments of Ordinary Dividends, Noncontrolling Interest	(2)	(1)
Cash received on intercompany financing activities	0	0
Cash paid on intercompany financing activities	0	0
Net Cash Provided by (Used in) Financing Activities	(49)	18
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(65)	36
Effect of exchange rate changes on cash and cash equivalents	3	(5)
CASH AND CASH EQUIVALENTS, END OF PERIOD	734	531	796	500
Proceeds from Other Debt		55
Willis Group Holdings
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	(23)	(23)
Proceeds on disposal of fixed and intangible assets	0	0
Payments to Acquire Property, Plant, and Equipment	0	0
Payments to Acquire Intangible Assets	0
Payments to Acquire Businesses, Net of Cash Acquired		0
Payments to Acquire Other Investments	0	0
Proceeds on sale of operations, net of cash disposed	0
Cash received on intercompany investing activities	65	180
Cash paid on intercompany investing activities	0	(129)
Net cash used in continuing investing activities	65	51
Debt issuance costs	0
Repayments of Other Debt	0	0
Payments for Repurchase of Common Stock	(35)
Proceeds from issue of shares	43	19
Excess tax benefits from share-based payment arrangements	0
Payments of Ordinary Dividends, Common Stock	(50)	(47)
Payments to Acquire Additional Interest in Subsidiaries		0
Payments of Ordinary Dividends, Noncontrolling Interest	0	0
Cash received on intercompany financing activities	0	0
Cash paid on intercompany financing activities	0	0
Net Cash Provided by (Used in) Financing Activities	(42)	(28)
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	0	0
Effect of exchange rate changes on cash and cash equivalents	0	0
CASH AND CASH EQUIVALENTS, END OF PERIOD	3	1	3	1
Proceeds from Other Debt		0
Guarantor companies [Member]
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	28	467
Proceeds on disposal of fixed and intangible assets	1	2
Payments to Acquire Property, Plant, and Equipment	(4)	(1)
Payments to Acquire Intangible Assets	0
Payments to Acquire Businesses, Net of Cash Acquired		0
Payments to Acquire Other Investments	0	0
Proceeds on sale of operations, net of cash disposed	0
Cash received on intercompany investing activities	120	53
Cash paid on intercompany investing activities	0	(557)
Net cash used in continuing investing activities	117	(503)
Debt issuance costs	0
Repayments of Other Debt	0	0
Payments for Repurchase of Common Stock	0
Proceeds from issue of shares	0	0
Excess tax benefits from share-based payment arrangements	0
Payments of Ordinary Dividends, Common Stock	0	0
Payments to Acquire Additional Interest in Subsidiaries		0
Payments of Ordinary Dividends, Noncontrolling Interest	0	0
Cash received on intercompany financing activities	0	235
Cash paid on intercompany financing activities	(145)	(197)
Net Cash Provided by (Used in) Financing Activities	(145)	38
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	0	2
Effect of exchange rate changes on cash and cash equivalents	0	0
CASH AND CASH EQUIVALENTS, END OF PERIOD	3	2	3	0
Proceeds from Other Debt		0
Trinity Acquisition Plc [Member]
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	(24)	(156)
Proceeds on disposal of fixed and intangible assets	0	0
Payments to Acquire Property, Plant, and Equipment	0	0
Payments to Acquire Intangible Assets	0
Payments to Acquire Businesses, Net of Cash Acquired		0
Payments to Acquire Other Investments	0	0
Proceeds on sale of operations, net of cash disposed	0
Cash received on intercompany investing activities	12	148
Cash paid on intercompany investing activities	0	0
Net cash used in continuing investing activities	12	148
Debt issuance costs	0
Repayments of Other Debt	(4)	(4)
Payments for Repurchase of Common Stock	0
Proceeds from issue of shares	0	0
Excess tax benefits from share-based payment arrangements	0
Payments of Ordinary Dividends, Common Stock	0	(557)
Payments to Acquire Additional Interest in Subsidiaries		0
Payments of Ordinary Dividends, Noncontrolling Interest	0	0
Cash received on intercompany financing activities	16	557
Cash paid on intercompany financing activities	0	(43)
Net Cash Provided by (Used in) Financing Activities	12	8
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	0	0
Effect of exchange rate changes on cash and cash equivalents	0	0
CASH AND CASH EQUIVALENTS, END OF PERIOD	0	0	0	0
Proceeds from Other Debt		55
Other
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	25	308
Proceeds on disposal of fixed and intangible assets	1	2
Payments to Acquire Property, Plant, and Equipment	(19)	(22)
Payments to Acquire Intangible Assets	(1)
Payments to Acquire Businesses, Net of Cash Acquired		1
Payments to Acquire Other Investments	(4)	(1)
Proceeds on sale of operations, net of cash disposed	5
Cash received on intercompany investing activities	115	0
Cash paid on intercompany investing activities	(16)	(235)
Net cash used in continuing investing activities	81	(257)
Debt issuance costs	(2)
Repayments of Other Debt	0	0
Payments for Repurchase of Common Stock	0
Proceeds from issue of shares	0	0
Excess tax benefits from share-based payment arrangements	1
Payments of Ordinary Dividends, Common Stock	(1)	0
Payments to Acquire Additional Interest in Subsidiaries		(4)
Payments of Ordinary Dividends, Noncontrolling Interest	(2)	(1)
Cash received on intercompany financing activities	0	129
Cash paid on intercompany financing activities	(167)	(141)
Net Cash Provided by (Used in) Financing Activities	(171)	(17)
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(65)	34
Effect of exchange rate changes on cash and cash equivalents	3	(5)
CASH AND CASH EQUIVALENTS, END OF PERIOD	728	528	790	499
Proceeds from Other Debt		0
Consolidation entries [Member]
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	(1)	(557)
Proceeds on disposal of fixed and intangible assets	(1)	0
Payments to Acquire Property, Plant, and Equipment	1	0
Payments to Acquire Intangible Assets	0
Payments to Acquire Businesses, Net of Cash Acquired		0
Payments to Acquire Other Investments	0	0
Proceeds on sale of operations, net of cash disposed	0
Cash received on intercompany investing activities	(312)	(381)
Cash paid on intercompany investing activities	16	921
Net cash used in continuing investing activities	(296)	540
Debt issuance costs	0
Repayments of Other Debt	0	0
Payments for Repurchase of Common Stock	0
Proceeds from issue of shares	0	0
Excess tax benefits from share-based payment arrangements	0
Payments of Ordinary Dividends, Common Stock	1	557
Payments to Acquire Additional Interest in Subsidiaries		0
Payments of Ordinary Dividends, Noncontrolling Interest	0	0
Cash received on intercompany financing activities	(16)	(921)
Cash paid on intercompany financing activities	312	381
Net Cash Provided by (Used in) Financing Activities	297	17
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	0	0
Effect of exchange rate changes on cash and cash equivalents	0	0
CASH AND CASH EQUIVALENTS, END OF PERIOD	0	0	0	0
Proceeds from Other Debt		0
Previously Reported \| Willis Group Holdings
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		(25)
Net cash used in continuing investing activities		0
Net Cash Provided by (Used in) Financing Activities		25
Previously Reported \| Guarantor companies [Member]
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		587
Net cash used in continuing investing activities		1
Net Cash Provided by (Used in) Financing Activities		(586)
Previously Reported \| Trinity Acquisition Plc [Member]
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		5
Net cash used in continuing investing activities		0
Net Cash Provided by (Used in) Financing Activities		(5)
Previously Reported \| Other
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		29
Net cash used in continuing investing activities		(22)
Net Cash Provided by (Used in) Financing Activities		27
Previously Reported \| Consolidation entries [Member]
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		(557)
Net cash used in continuing investing activities		0
Net Cash Provided by (Used in) Financing Activities		557
Restatement Adjustment \| Willis Group Holdings
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		2
Net cash used in continuing investing activities		51
Net Cash Provided by (Used in) Financing Activities		(53)
Restatement Adjustment \| Guarantor companies [Member]
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		(120)
Net cash used in continuing investing activities		(504)
Net Cash Provided by (Used in) Financing Activities		624
Restatement Adjustment \| Trinity Acquisition Plc [Member]
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		(161)
Net cash used in continuing investing activities		148
Net Cash Provided by (Used in) Financing Activities		13
Restatement Adjustment \| Other
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		279
Net cash used in continuing investing activities		(235)
Net Cash Provided by (Used in) Financing Activities		(44)
Restatement Adjustment \| Consolidation entries [Member]
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities		0
Net cash used in continuing investing activities		540
Net Cash Provided by (Used in) Financing Activities		$ (540)

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES Unrecognized tax benefit when a net operating loss carryforward exists (Details) (USD $) In Millions, unless otherwise specified	Mar. 31, 2014
Unrecognized tax benefit when a net operating loss carryforward exists [Abstract]
Unrecognized Tax Benefits Resulting in Net Operating Loss Carryforward	$ 21