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BUSINESS SEGMENT INFORMATION (Tables)
9 Months Ended
Sep. 30, 2018
Segment Reporting [Abstract]  
Reconciliation of Revenue from Segments to Consolidated
  
Three Months Ended
September 30,
 
Nine Months Ended
September 30,
 
(In millions)
2018
 
2017
 
2018
 
2017
 
Revenues:
 
 
 
 
 
 
 
 
Aflac Japan:
 
 
 
 
 
 
 
 
   Net earned premiums
$
3,159

 
$
3,200

 
$
9,649

 
$
9,616

 
   Net investment income, less amortized hedge costs
606

 
561

 
1,801

 
1,676

 
   Other income
10

 
11

 
31

 
31

 
               Total Aflac Japan
3,775

 
3,772

 
11,481

 
11,323

 
Aflac U.S.:
 
 
 
 
 
 
 
 
   Net earned premiums
1,426

 
1,393

 
4,280

 
4,172

 
   Net investment income
187

 
181

 
544

 
539

 
   Other income
3

 
1

 
7

 
3

 
           Total Aflac U.S.
1,616

 
1,575

 
4,831

 
4,714

 
Corporate and other
82

 
69

 
245

 
204

 
           Total adjusted revenues
5,473

 
5,416

 
16,557

 
16,241

 
Realized investment gains (losses) (1),(2),(3)
104

 
90

 
75

 
2

 
           Total revenues
$
5,577

 
$
5,506

 
$
16,632

 
$
16,243

 
(1) Amortized hedge costs related to hedging U.S. dollar-denominated investments held in Aflac Japan were $59 and $60 for the three- month periods and $168 and for both the nine-month periods ended September 30, 2018, and 2017, respectively, and have been reclassified from realized investment gains (losses) and reported as a deduction from net investment income when analyzing segment operations.
(2) Amortized hedge costs in Aflac Japan were partially offset by derivatives entered into as part of corporate activities and resulted in a benefit of $9 for the three-month period and $18 for the nine-month period ended September 30, 2018, respectively, which has been reclassified from realized investment gains (losses) and reported as an increase in net investment income when analyzing operations.
(3) An immaterial amount of net interest cash flows from derivatives associated with certain investment strategies in the three- and nine-month periods ended September 30, 2018, were reclassified from realized investment gains (losses) into net investment income when analyzing operations.

Reconciliation of Adjusted Profit (Loss) from Segments to Consolidated
  
Three Months Ended
September 30,
 
Nine Months Ended
September 30,
 
(In millions)
2018
 
2017
 
2018
 
2017
 
Pretax earnings:
 
 
 
 
 
 
 
 
Aflac Japan
$
756

 
$
748

 
$
2,411

 
$
2,308

 
Aflac U.S.
334

 
316

 
1,011

 
956

 
Corporate and other
(29
)
 
(50
)
 
(113
)
 
(150
)
 
    Pretax adjusted earnings
1,061

 
1,014

 
3,309

 
3,114

 
Realized investment gains (losses) (1),(2),(3),(4)
88

 
71

 
25

 
(57
)
 
Other income (loss) 
(3
)
 
(10
)
 
(73
)
 
(38
)
 
    Total earnings before income taxes
$
1,146

 
$
1,075

 
$
3,261

 
$
3,019

 
Income taxes applicable to pretax adjusted earnings
$
270

 
$
338

 
$
862

 
$
1,031

 
Effect of foreign currency translation on after-tax
adjusted earnings
(1
)
 
(29
)
 
27

 
(31
)
 

(1) Amortized hedge costs related to hedging U.S. dollar-denominated investments held in Aflac Japan were $59 and $60 for the three- month periods and $168 for both the nine-month periods ended September 30, 2018, and 2017, respectively, and have been reclassified from realized investment gains (losses) and reported as a deduction from pretax adjusted earnings when analyzing segment operations.
(2) Amortized hedge costs in Aflac Japan were partially offset by derivatives entered into as part of corporate activities and resulted in a benefit of $9 for the three-month period and $18 for the nine-month period ended September 30, 2018 which has been reclassified from realized investment gains (losses) and reported as an increase in pretax adjusted earnings when analyzing operations.
(3) An immaterial amount of net interest cash flows from derivatives associated with certain investment strategies in the three- and nine-month periods ended September 30, 2018, were reclassified from realized investment gains (losses) into net investment income when analyzing operations.
(4) Excluding a gain of $17 and $19 for the three-month periods and $50 and $60 for the nine-month periods ended September 30, 2018, and 2017, respectively, related to the interest rate component of the change in fair value of foreign currency swaps on notes payable which is included in adjusted earnings when analyzing segment operations


Reconciliation of Assets from Segment to Consolidated Assets were as follows:
(In millions)
September 30,
2018
 
December 31,
2017
Assets:
 
 
 
 
 
 
 
Aflac Japan
 
$
116,181

 
 
 
$
114,402

 
Aflac U.S.
 
19,585

 
 
 
19,893

 
Corporate and other
 
2,175

 
 
 
2,922

 
    Total assets
 
$
137,941

 
 
 
$
137,217