STATUTORY ACCOUNTING AND DIVIDEND RESTRICTIONS (Tables)

12 Months Ended

Dec. 31, 2013

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)	2013				2012
Capital and surplus, Nebraska state basis		$	9,630			$	8,892
State Permitted Practice:
Refundable lease deposits – Japan		(41		)		(49		)
Separate Account Funding Agreements		35				46
Capital and surplus, NAIC basis		$	9,624			$	8,889

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)	2013			2012			2011			2013		2012		2011
Profit repatriation		$	771		$	422		$	143		76.8		33.1		11.0