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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, 2013
Dec. 31, 2012
Deferred income tax liabilities:    
Deferred policy acquisition costs $ 2,484 $ 2,731
Unrealized gains on investment securities 1,034 1,522
Policyholder protection corporation obligation 15 10
Difference in tax basis of investment in Aflac Japan 188 288
Premiums receivable 153 164
Policy benefit reserves 1,859 1,995
Total deferred income tax liabilities 5,733 6,710
Deferred income tax assets:    
Depreciation 85 124
Other basis differences in investment securities 1,629 1,471
Unfunded retirement benefits 42 45
Other accrued expenses 65 60
Policy and contract claims 73 67
Unrealized exchange loss on yen-denominated notes payable 41 36
Deferred compensation 149 203
Capital loss carryforwards 502 716
Other 383 438
Total deferred income tax assets 2,969 3,160
Deferred Tax Assets, Net, Noncurrent (2,764) (3,550)
Current income tax liability 954 308
Total income tax liability $ 3,718 $ 3,858