STATUTORY ACCOUNTING AND DIVIDEND RESTRICTIONS (Tables)

12 Months Ended

Dec. 31, 2012

Statutory Accounting Practices Disclosure [Abstract]

Reconciliation of Capital and Surplus between NAIC and Nebraska state basis

A reconciliation of Aflac's capital and surplus between SAP and practices permitted by the state of Nebraska is shown below:

(In millions)	2012				2011
Capital and surplus, Nebraska state basis		$	8,892			$	6,371
State Permitted Practice:
Refundable lease deposits – Japan		(49		)		(53		)
Separate Account Funding Agreements		46				45
Capital and surplus, NAIC basis		$	8,889			$	6,363

Profits Repatriated Disclosure

Profits repatriated by Aflac Japan to Aflac U.S. were as follows for the years ended December 31:

	In Dollars									In Yen
(In millions of dollars and billions of yen)	2012			2011			2010			2012		2011		2010
Profit repatriation		$	422		$	143		$	317		33.1		11.0		28.7