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STATUTORY ACCOUNTING AND DIVIDEND RESTRICTIONS - Reconciliation of Capital and Surplus Between Sap and Practices Permitted by the State of Nebraska (Detail) (Aflac, USD $)
In Millions, unless otherwise specified
12 Months Ended
Dec. 31, 2013
Dec. 31, 2012
Statutory Accounting Practices [Line Items]    
Capital and surplus, Nebraska state basis $ 9,630 $ 8,892
Capital and surplus, NAIC basis 9,624 8,889
Refundable lease deposits - Japan
   
Statutory Accounting Practices [Line Items]    
State permitted practice amount (41) (49)
Separate Account Funding Agreements
   
Statutory Accounting Practices [Line Items]    
State permitted practice amount $ 35 $ 46