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STATUTORY ACCOUNTING AND DIVIDEND RESTRICTIONS (Tables)

12 Months Ended

Dec. 31, 2017

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)	2017				2016
Capital and surplus, Nebraska state basis		$	11,001			$	11,221
State Permitted Practice:
Refundable lease deposits – Japan		(43		)		(40		)
Reinsurance - Japan		(818		)		(764		)
Capital and surplus, NAIC basis		$	10,140			$	10,417

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)	2017			2016			2015			2017		2016		2015
Profit repatriation		$	1,150		$	1,286		$	2,139		129.3		138.5		259.0

- Definition

Tabular disclosure of how the entity's reporting under GAAP as of the balance sheet date differs from the results based on prescribed and permitted accounting practices of the state or country of domicile in which a relevant statutory filing is made, or differences in results based on the National Association of Insurance Commissioners (NAIC) prescribed practices, or a combination thereof. Describes the accounting practices used and the related monetary effect on statutory surplus, net income, and risk-based capital. If an insurance enterprise's risk-based capital would have triggered a regulatory event had it not used a permitted practice, that fact is disclosed in the financial statements. Permitted statutory accounting practices include practices not prescribed but allowed by the domiciliary state insurance department regulatory authority.

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