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Investor Presentaiton

AON Appendix B: Reconciliation of Non-GAAP Measures - Operating Income and Diluted Earnings Per Share¹ (Cont'd) Twelve Months Ended December 31. (millions, except per share data) Operating income - as adjusted Interest income Interest expense Hewitt related costs Interest expense - as adjusted Other (expense) income - as adjusted Income from continuing operations before income taxes - as adjusted Income taxes (2) Income from continuing operations - as adjusted Less: Net income attributable to noncontrolling interests Income from continuing operations attributable to Aon stockholders - as adjusted Diluted earnings per share from continuing operations as adjusted - Weighted average common shares outstanding - diluted 2010 (as revised) $ 1,650 15 (182) 14 (168) 1,497 433 1,064 26 1,038 $ 3.48 298.1 (1) (2) Certain noteworthy items impacting operating income in 2010 are described in this schedule. The items shown with the caption "as adjusted" are non-GAAP measures. The effective tax rate for continuing operations is 28.4% for the twelve months ended December 31, 2010. All adjusting items are generally taxes at the effective tax rate. However, the twelve months ended December 31, 2010 U.S. GAAP effective tax rate was adjusted to 28.9% to exclude the impact of the 40% tax rate applied t the $49 million U.S. pension expense adjustment for prior year recorded in the second quarter 2010. 23
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