STATUTORY ACCOUNTING AND DIVIDEND RESTRICTIONS (Tables)

12 Months Ended

Dec. 31, 2014

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)	2014				2013
Capital and surplus, Nebraska state basis		$	10,839			$	9,630
State Permitted Practice:
Refundable lease deposits – Japan		(36		)		(41		)
Separate Account Funding Agreements		0				35
Capital and surplus, NAIC basis		$	10,803			$	9,624

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)	2014			2013			2012			2014		2013		2012
Profit repatriation		$	1,704		$	771		$	422		181.4		76.8		33.1