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INCOME TAXES - Income Tax Effects of Temporary Differences that Gave Rise to Deferred Income Tax Assets and Liabilities (Detail) (USD $)
In Millions, unless otherwise specified
Dec. 31, 2012
Dec. 31, 2011
Deferred income tax liabilities:    
Deferred policy acquisition costs $ 2,731 $ 2,799
Unrealized gains on investment securities 1,522 397
Policyholder protection corporation obligation 10 0
Difference in tax basis of investment in Aflac Japan 288 0
Premiums receivable 164 153
Policy benefit reserves 1,995 1,896
Total deferred income tax liabilities 6,710 5,245
Deferred income tax assets:    
Depreciation 124 134
Policyholder protection corporation obligation 0 5
Difference in tax basis of investment in Aflac Japan 0 47
Other basis differences in investment securities 1,471 1,363
Unfunded retirement benefits 45 44
Other accrued expenses 60 64
Policy and contract claims 67 106
Unrealized exchange loss on yen-denominated notes payable 36 124
Deferred compensation 203 201
Capital loss carryforwards 716 784
Other 438 405
Total deferred income tax assets 3,160 3,277
Net deferred income tax liability 3,550 1,968
Current income tax liability 308 340
Total income tax liability $ 3,858 $ 2,308