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INVESTMENTS (Tables) | 3 Months Ended
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Mar. 31, 2014
Available-for-sale Securities | The amortized cost for our investments in debt and perpetual securities, the cost for equity securities and the fair values of these investments are shown in the following tables.
| March 31, 2014
(In millions) | Cost or Amortized Cost |  | Gross Unrealized Gains |  | Gross Unrealized Losses |  | Fair Value
Securities available for sale, carried at fair value: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed maturities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Yen-denominated: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Japan government and agencies |  | $ | 18,152 |  |  |  |  | $ | 608 |  |  |  |  | $ | 3 |  |  |  |  | $ | 18,757 |  |
Mortgage- and asset-backed securities |  | 444 |  |  |  |  | 33 |  |  |  |  | 0 |  |  |  |  | 477 |  |
Public utilities |  | 2,223 |  |  |  |  | 96 |  |  |  |  | 24 |  |  |  |  | 2,295 |  |
Sovereign and supranational |  | 937 |  |  |  |  | 125 |  |  |  |  | 0 |  |  |  |  | 1,062 |  |
Banks/financial institutions |  | 2,926 |  |  |  |  | 235 |  |  |  |  | 218 |  |  |  |  | 2,943 |  |
Other corporate |  | 4,051 |  |  |  |  | 184 |  |  |  |  | 163 |  |  |  |  | 4,072 |  |
Total yen-denominated |  | 28,733 |  |  |  |  | 1,281 |  |  |  |  | 408 |  |  |  |  | 29,606 |  |
Dollar-denominated: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. government and agencies |  | 141 |  |  |  |  | 10 |  |  |  |  | 2 |  |  |  |  | 149 |  |
Municipalities |  | 998 |  |  |  |  | 103 |  |  |  |  | 4 |  |  |  |  | 1,097 |  |
Mortgage- and asset-backed securities |  | 169 |  |  |  |  | 20 |  |  |  |  | 0 |  |  |  |  | 189 |  |
Public utilities |  | 5,156 |  |  |  |  | 577 |  |  |  |  | 102 |  |  |  |  | 5,631 |  |
Sovereign and supranational |  | 396 |  |  |  |  | 86 |  |  |  |  | 0 |  |  |  |  | 482 |  |
Banks/financial institutions |  | 3,340 |  |  |  |  | 526 |  |  |  |  | 17 |  |  |  |  | 3,849 |  |
Other corporate |  | 22,392 |  |  |  |  | 1,611 |  |  |  |  | 725 |  |  |  |  | 23,278 |  |
Total dollar-denominated |  | 32,592 |  |  |  |  | 2,933 |  |  |  |  | 850 |  |  |  |  | 34,675 |  |
Total fixed maturities |  | 61,325 |  |  |  |  | 4,214 |  |  |  |  | 1,258 |  |  |  |  | 64,281 |  |
Perpetual securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Yen-denominated: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Banks/financial institutions |  | 2,644 |  |  |  |  | 165 |  |  |  |  | 250 |  |  |  |  | 2,559 |  |
Other corporate |  | 214 |  |  |  |  | 15 |  |  |  |  | 0 |  |  |  |  | 229 |  |
Dollar-denominated: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Banks/financial institutions |  | 199 |  |  |  |  | 35 |  |  |  |  | 6 |  |  |  |  | 228 |  |
Total perpetual securities |  | 3,057 |  |  |  |  | 215 |  |  |  |  | 256 |  |  |  |  | 3,016 |  |
Equity securities |  | 17 |  |  |  |  | 5 |  |  |  |  | 1 |  |  |  |  | 21 |  |
Total securities available for sale |  | $ | 64,399 |  |  |  |  | $ | 4,434 |  |  |  |  | $ | 1,515 |  |  |  |  | $ | 67,318 |  |
| December 31, 2013
(In millions) | Cost or Amortized Cost |  | Gross Unrealized Gains |  | Gross Unrealized Losses |  | Fair Value
Securities available for sale, carried at fair value: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed maturities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Yen-denominated: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Japan government and agencies |  | $ | 14,936 |  |  |  |  | $ | 431 |  |  |  |  | $ | 33 |  |  |  |  | $ | 15,334 |  |
Mortgage- and asset-backed securities |  | 558 |  |  |  |  | 29 |  |  |  |  | 0 |  |  |  |  | 587 |  |
Public utilities |  | 2,261 |  |  |  |  | 100 |  |  |  |  | 18 |  |  |  |  | 2,343 |  |
Sovereign and supranational |  | 978 |  |  |  |  | 85 |  |  |  |  | 28 |  |  |  |  | 1,035 |  |
Banks/financial institutions |  | 2,799 |  |  |  |  | 220 |  |  |  |  | 242 |  |  |  |  | 2,777 |  |
Other corporate |  | 3,956 |  |  |  |  | 151 |  |  |  |  | 185 |  |  |  |  | 3,922 |  |
Total yen-denominated |  | 25,488 |  |  |  |  | 1,016 |  |  |  |  | 506 |  |  |  |  | 25,998 |  |
Dollar-denominated: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. government and agencies |  | 92 |  |  |  |  | 10 |  |  |  |  | 4 |  |  |  |  | 98 |  |
Municipalities |  | 992 |  |  |  |  | 71 |  |  |  |  | 12 |  |  |  |  | 1,051 |  |
Mortgage- and asset-backed securities |  | 163 |  |  |  |  | 21 |  |  |  |  | 0 |  |  |  |  | 184 |  |
Public utilities |  | 4,931 |  |  |  |  | 471 |  |  |  |  | 183 |  |  |  |  | 5,219 |  |
Sovereign and supranational |  | 404 |  |  |  |  | 85 |  |  |  |  | 1 |  |  |  |  | 488 |  |
Banks/financial institutions |  | 3,318 |  |  |  |  | 447 |  |  |  |  | 33 |  |  |  |  | 3,732 |  |
Other corporate |  | 21,123 |  |  |  |  | 1,347 |  |  |  |  | 1,170 |  |  |  |  | 21,300 |  |
Total dollar-denominated |  | 31,023 |  |  |  |  | 2,452 |  |  |  |  | 1,403 |  |  |  |  | 32,072 |  |
Total fixed maturities |  | 56,511 |  |  |  |  | 3,468 |  |  |  |  | 1,909 |  |  |  |  | 58,070 |  |
Perpetual securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Yen-denominated: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Banks/financial institutions |  | 2,582 |  |  |  |  | 151 |  |  |  |  | 217 |  |  |  |  | 2,516 |  |
Other corporate |  | 209 |  |  |  |  | 0 |  |  |  |  | 0 |  |  |  |  | 209 |  |
Dollar-denominated: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Banks/financial institutions |  | 196 |  |  |  |  | 35 |  |  |  |  | 9 |  |  |  |  | 222 |  |
Total perpetual securities |  | 2,987 |  |  |  |  | 186 |  |  |  |  | 226 |  |  |  |  | 2,947 |  |
Equity securities |  | 17 |  |  |  |  | 5 |  |  |  |  | 1 |  |  |  |  | 21 |  |
Total securities available for sale |  | $ | 59,515 |  |  |  |  | $ | 3,659 |  |  |  |  | $ | 2,136 |  |  |  |  | $ | 61,038 |  |
Held-to-maturity Securities |
| March 31, 2014
(In millions) | Cost or Amortized Cost |  | Gross Unrealized Gains |  | Gross Unrealized Losses |  | Fair Value
Securities held to maturity, carried at amortized cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed maturities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Yen-denominated: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Japan government and agencies |  | $ | 23,461 |  |  |  |  | $ | 1,668 |  |  |  |  | $ | 0 |  |  |  |  | $ | 25,129 |  |
Municipalities |  | 409 |  |  |  |  | 46 |  |  |  |  | 0 |  |  |  |  | 455 |  |
Mortgage- and asset-backed securities |  | 58 |  |  |  |  | 3 |  |  |  |  | 0 |  |  |  |  | 61 |  |
Public utilities |  | 3,993 |  |  |  |  | 189 |  |  |  |  | 107 |  |  |  |  | 4,075 |  |
Sovereign and supranational |  | 3,011 |  |  |  |  | 163 |  |  |  |  | 56 |  |  |  |  | 3,118 |  |
Banks/financial institutions |  | 6,398 |  |  |  |  | 174 |  |  |  |  | 295 |  |  |  |  | 6,277 |  |
Other corporate |  | 3,528 |  |  |  |  | 221 |  |  |  |  | 48 |  |  |  |  | 3,701 |  |
Total yen-denominated |  | 40,858 |  |  |  |  | 2,464 |  |  |  |  | 506 |  |  |  |  | 42,816 |  |
Total securities held to maturity |  | $ | 40,858 |  |  |  |  | $ | 2,464 |  |  |  |  | $ | 506 |  |  |  |  | $ | 42,816 |  |
| December 31, 2013
(In millions) | Cost or Amortized Cost |  | Gross Unrealized Gains |  | Gross Unrealized Losses |  | Fair Value
Securities held to maturity, carried at amortized cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed maturities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Yen-denominated: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Japan government and agencies |  | $ | 27,362 |  |  |  |  | $ | 1,347 |  |  |  |  | $ | 1 |  |  |  |  | $ | 28,708 |  |
Municipalities |  | 399 |  |  |  |  | 41 |  |  |  |  | 0 |  |  |  |  | 440 |  |
Mortgage- and asset-backed securities |  | 58 |  |  |  |  | 3 |  |  |  |  | 0 |  |  |  |  | 61 |  |
Public utilities |  | 3,900 |  |  |  |  | 150 |  |  |  |  | 122 |  |  |  |  | 3,928 |  |
Sovereign and supranational |  | 2,941 |  |  |  |  | 171 |  |  |  |  | 72 |  |  |  |  | 3,040 |  |
Banks/financial institutions |  | 6,310 |  |  |  |  | 146 |  |  |  |  | 328 |  |  |  |  | 6,128 |  |
Other corporate |  | 3,445 |  |  |  |  | 183 |  |  |  |  | 87 |  |  |  |  | 3,541 |  |
Total yen-denominated |  | 44,415 |  |  |  |  | 2,041 |  |  |  |  | 610 |  |  |  |  | 45,846 |  |
Total securities held to maturity |  | $ | 44,415 |  |  |  |  | $ | 2,041 |  |  |  |  | $ | 610 |  |  |  |  | $ | 45,846 |  |
Investments Classified by Contractual Maturity Date | The contractual maturities of our investments in fixed maturities at March 31, 2014, were as follows:
| Aflac Japan |  | Aflac U.S.
(In millions) | Amortized Cost |  | Fair Value |  | Amortized Cost |  | Fair Value
Available for sale: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Due in one year or less |  | $ | 607 |  |  |  |  | $ | 616 |  |  |  |  | $ | 50 |  |  |  |  | $ | 52 |  |
Due after one year through five years |  | 1,819 |  |  |  |  | 1,953 |  |  |  |  | 565 |  |  |  |  | 662 |  |
Due after five years through 10 years |  | 10,783 |  |  |  |  | 10,868 |  |  |  |  | 1,562 |  |  |  |  | 1,653 |  |
Due after 10 years |  | 36,378 |  |  |  |  | 37,916 |  |  |  |  | 8,675 |  |  |  |  | 9,608 |  |
Mortgage- and asset-backed securities |  | 509 |  |  |  |  | 553 |  |  |  |  | 38 |  |  |  |  | 47 |  |
Total fixed maturities available for sale |  | $ | 50,096 |  |  |  |  | $ | 51,906 |  |  |  |  | $ | 10,890 |  |  |  |  | $ | 12,022 |  |
Held to maturity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Due in one year or less |  | $ | 101 |  |  |  |  | $ | 102 |  |  |  |  | $ | 0 |  |  |  |  | $ | 0 |  |
Due after one year through five years |  | 1,605 |  |  |  |  | 1,756 |  |  |  |  | 0 |  |  |  |  | 0 |  |
Due after five years through 10 years |  | 2,180 |  |  |  |  | 2,316 |  |  |  |  | 0 |  |  |  |  | 0 |  |
Due after 10 years |  | 36,914 |  |  |  |  | 38,581 |  |  |  |  | 0 |  |  |  |  | 0 |  |
Mortgage- and asset-backed securities |  | 58 |  |  |  |  | 61 |  |  |  |  | 0 |  |  |  |  | 0 |  |
Total fixed maturities held to maturity |  | $ | 40,858 |  |  |  |  | $ | 42,816 |  |  |  |  | $ | 0 |  |  |  |  | $ | 0 |  |
Economic Maturities of Investments in Perpetual Securities | The economic maturities of our investments in perpetual securities, which were all reported as available for sale at March 31, 2014, were as follows:
| Aflac Japan |  | Aflac U.S.
(In millions) | Amortized Cost |  | Fair Value |  | Amortized Cost |  | Fair Value
Due in one year or less |  | $ | 291 |  |  |  |  | $ | 275 |  |  |  |  | $ | 0 |  |  |  |  | $ | 0 |  |
Due after one year through five years |  | 730 |  |  |  |  | 701 |  |  |  |  | 5 |  |  |  |  | 5 |  |
Due after five years through 10 years |  | 214 |  |  |  |  | 229 |  |  |  |  | 0 |  |  |  |  | 0 |  |
Due after 10 years |  | 1,718 |  |  |  |  | 1,698 |  |  |  |  | 99 |  |  |  |  | 108 |  |
Total perpetual securities available for sale |  | $ | 2,953 |  |  |  |  | $ | 2,903 |  |  |  |  | $ | 104 |  |  |  |  | $ | 113 |  |
Bank and Financial Institution Investments | Our total investments in the bank and financial institution sector, including those classified as perpetual securities, were as follows:
| March 31, 2014 |  | December 31, 2013
| Total Investments in Banks and Financial Institutions Sector (in millions) |  | Percentage of Total Investment Portfolio |  | Total Investments in Banks and Financial Institutions Sector (in millions) |  | Percentage of Total Investment Portfolio
Fixed maturities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortized cost |  | $ | 12,664 |  |  |  |  | 12 | % |  |  |  | $ | 12,427 |  |  |  |  | 12 | % |
Fair value |  | 13,069 |  |  |  |  | 12 |  |  |  |  | 12,637 |  |  |  |  | 12 |  |
Perpetual securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Upper Tier II: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortized cost |  | $ | 1,967 |  |  |  |  | 2 | % |  |  |  | $ | 1,920 |  |  |  |  | 2 | % |
Fair value |  | 1,965 |  |  |  |  | 2 |  |  |  |  | 1,913 |  |  |  |  | 2 |  |
Tier I: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortized cost |  | 876 |  |  |  |  | 1 |  |  |  |  | 858 |  |  |  |  | 1 |  |
Fair value |  | 822 |  |  |  |  | 1 |  |  |  |  | 825 |  |  |  |  | 1 |  |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortized cost |  | $ | 15,507 |  |  |  |  | 15 | % |  |  |  | $ | 15,205 |  |  |  |  | 15 | % |
Fair value |  | 15,856 |  |  |  |  | 15 |  |  |  |  | 15,375 |  |  |  |  | 15 |  |
Gain (Loss) on Investments | Information regarding pretax realized gains and losses from investments is as follows:
| Three Months Ended March 31, |
(In millions) | 2014 |  | 2013 |
Realized investment gains (losses) on securities: |  |  |  |
Fixed maturities: |  |  |  |
Available for sale: |  |  |  |
Gross gains from sales | $ | 35 |  |  | $ | 119 |  |
Gross losses from sales | (1 | ) |  | (6 | ) |
Net gains (losses) from redemptions | 7 |  |  | 6 |  |
Other-than-temporary impairment losses | (3 | ) |  | (54 | ) |
Total fixed maturities | 38 |  |  | 65 |  |
Equity securities: |  |  |  |
Other-than-temporary impairment losses | 0 |  |  | (1 | ) |
Total equity securities | 0 |  |  | (1 | ) |
Derivatives and other: |  |  |  |
Derivative gains (losses) | (83 | ) |  | 87 |  |
Other | (1 | ) |  | 5 |  |
Total derivatives and other | (84 | ) |  | 92 |  |
Total realized investment gains (losses) | $ | (46 | ) |  | $ | 156 |  |
Other Than Temporary Impairment Losses on Investment Securities | The following table details our pretax other-than-temporary impairment losses by investment category that resulted from our impairment evaluation process.
| Three Months Ended March 31, |
(In millions) | 2014 |  | 2013 |
Corporate bonds | $ | 3 |  |  | $ | 38 |  |
Sovereign and supranational | 0 |  |  | 16 |  |
Equity securities | 0 |  |  | 1 |  |
Total other-than-temporary impairment losses realized (1) | $ | 3 |  |  | $ | 55 |  |
(1) Includes $0 and $1 for the three-month periods ended March 31, 2014 and 2013, respectively, for impairments due to severity and duration of decline in fair value and $3 and $54 for the three-month periods ended March 31, 2014 and 2013, respectively, from change in intent to sell securities
Net Effect on Shareholders' Equity of Unrealized Gains and Losses from Investment Securities | The net effect on shareholders’ equity of unrealized gains and losses from investment securities was as follows:
(In millions) | March 31, 2014 |  | December 31, 2013
Unrealized gains (losses) on securities available for sale |  | $ | 2,919 |  |  |  |  | $ | 1,523 |  |
Unamortized unrealized gains on securities transferred to held to maturity |  | 10 |  |  |  |  | 11 |  |
Deferred income taxes |  | (985 | ) |  |  |  | (499 | ) |
Shareholders’ equity, unrealized gains (losses) on investment securities |  | $ | 1,944 |  |  |  |  | $ | 1,035 |  |
Investments Gross Unrealized Loss Aging | The following tables show the fair values and gross unrealized losses of our available-for-sale and held-to-maturity investments that were in an unrealized loss position, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position.
| March 31, 2014
| Total |  | Less than 12 months |  | 12 months or longer
(In millions) | Fair Value |  | Unrealized Losses |  | Fair Value |  | Unrealized Losses |  | Fair Value |  | Unrealized Losses
Fixed Maturities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Japan government and agencies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Yen-denominated |  | $ | 1,014 |  |  |  |  | $ | 3 |  |  |  |  | $ | 1,009 |  |  |  |  | $ | 3 |  |  |  |  | $ | 5 |  |  |  |  | $ | 0 |  |
Municipalities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dollar-denominated |  | 91 |  |  |  |  | 4 |  |  |  |  | 70 |  |  |  |  | 2 |  |  |  |  | 21 |  |  |  |  | 2 |  |
Public utilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dollar-denominated |  | 1,700 |  |  |  |  | 102 |  |  |  |  | 1,342 |  |  |  |  | 70 |  |  |  |  | 358 |  |  |  |  | 32 |  |
Yen-denominated |  | 1,959 |  |  |  |  | 131 |  |  |  |  | 1,119 |  |  |  |  | 47 |  |  |  |  | 840 |  |  |  |  | 84 |  |
Sovereign and supranational: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dollar-denominated |  | 13 |  |  |  |  | 0 |  |  |  |  | 13 |  |  |  |  | 0 |  |  |  |  | 0 |  |  |  |  | 0 |  |
Yen-denominated |  | 887 |  |  |  |  | 56 |  |  |  |  | 358 |  |  |  |  | 2 |  |  |  |  | 529 |  |  |  |  | 54 |  |
Banks/financial institutions: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dollar-denominated |  | 381 |  |  |  |  | 17 |  |  |  |  | 283 |  |  |  |  | 11 |  |  |  |  | 98 |  |  |  |  | 6 |  |
Yen-denominated |  | 4,665 |  |  |  |  | 513 |  |  |  |  | 1,187 |  |  |  |  | 28 |  |  |  |  | 3,478 |  |  |  |  | 485 |  |
Other corporate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dollar-denominated |  | 11,291 |  |  |  |  | 725 |  |  |  |  | 7,334 |  |  |  |  | 371 |  |  |  |  | 3,957 |  |  |  |  | 354 |  |
Yen-denominated |  | 2,685 |  |  |  |  | 211 |  |  |  |  | 598 |  |  |  |  | 24 |  |  |  |  | 2,087 |  |  |  |  | 187 |  |
U.S. government and agencies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dollar-denominated |  | 88 |  |  |  |  | 2 |  |  |  |  | 88 |  |  |  |  | 2 |  |  |  |  | 0 |  |  |  |  | 0 |  |
Total fixed maturities |  | 24,774 |  |  |  |  | 1,764 |  |  |  |  | 13,401 |  |  |  |  | 560 |  |  |  |  | 11,373 |  |  |  |  | 1,204 |  |
Perpetual securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dollar-denominated |  | 63 |  |  |  |  | 6 |  |  |  |  | 56 |  |  |  |  | 4 |  |  |  |  | 7 |  |  |  |  | 2 |  |
Yen-denominated |  | 1,485 |  |  |  |  | 250 |  |  |  |  | 349 |  |  |  |  | 4 |  |  |  |  | 1,136 |  |  |  |  | 246 |  |
Total perpetual securities |  | 1,548 |  |  |  |  | 256 |  |  |  |  | 405 |  |  |  |  | 8 |  |  |  |  | 1,143 |  |  |  |  | 248 |  |
Equity securities |  | 5 |  |  |  |  | 1 |  |  |  |  | 5 |  |  |  |  | 0 |  |  |  |  | 0 |  |  |  |  | 1 |  |
Total |  | $ | 26,327 |  |  |  |  | $ | 2,021 |  |  |  |  | $ | 13,811 |  |  |  |  | $ | 568 |  |  |  |  | $ | 12,516 |  |  |  |  | $ | 1,453 |  |
| December 31, 2013
| Total |  | Less than 12 months |  | 12 months or longer
(In millions) | Fair Value |  | Unrealized Losses |  | Fair Value |  | Unrealized Losses |  | Fair Value |  | Unrealized Losses
Fixed Maturities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Japan government and agencies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Yen-denominated |  | $ | 8,869 |  |  |  |  | $ | 34 |  |  |  |  | $ | 8,869 |  |  |  |  | $ | 34 |  |  |  |  | $ | 0 |  |  |  |  | $ | 0 |  |
Municipalities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dollar-denominated |  | 177 |  |  |  |  | 12 |  |  |  |  | 145 |  |  |  |  | 8 |  |  |  |  | 32 |  |  |  |  | 4 |  |
Public utilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dollar-denominated |  | 2,023 |  |  |  |  | 183 |  |  |  |  | 1,740 |  |  |  |  | 143 |  |  |  |  | 283 |  |  |  |  | 40 |  |
Yen-denominated |  | 2,519 |  |  |  |  | 140 |  |  |  |  | 1,816 |  |  |  |  | 54 |  |  |  |  | 703 |  |  |  |  | 86 |  |
Sovereign and supranational: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dollar-denominated |  | 12 |  |  |  |  | 1 |  |  |  |  | 12 |  |  |  |  | 1 |  |  |  |  | 0 |  |  |  |  | 0 |  |
Yen-denominated |  | 1,152 |  |  |  |  | 100 |  |  |  |  | 791 |  |  |  |  | 34 |  |  |  |  | 361 |  |  |  |  | 66 |  |
Banks/financial institutions: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dollar-denominated |  | 547 |  |  |  |  | 33 |  |  |  |  | 454 |  |  |  |  | 23 |  |  |  |  | 93 |  |  |  |  | 10 |  |
Yen-denominated |  | 4,533 |  |  |  |  | 570 |  |  |  |  | 2,322 |  |  |  |  | 107 |  |  |  |  | 2,211 |  |  |  |  | 463 |  |
Other corporate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dollar-denominated |  | 11,588 |  |  |  |  | 1,170 |  |  |  |  | 8,504 |  |  |  |  | 733 |  |  |  |  | 3,084 |  |  |  |  | 437 |  |
Yen-denominated |  | 3,372 |  |  |  |  | 272 |  |  |  |  | 2,296 |  |  |  |  | 152 |  |  |  |  | 1,076 |  |  |  |  | 120 |  |
U.S. government and agencies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dollar-denominated |  | 36 |  |  |  |  | 4 |  |  |  |  | 36 |  |  |  |  | 4 |  |  |  |  | 0 |  |  |  |  | 0 |  |
Total fixed maturities |  | 34,828 |  |  |  |  | 2,519 |  |  |  |  | 26,985 |  |  |  |  | 1,293 |  |  |  |  | 7,843 |  |  |  |  | 1,226 |  |
Perpetual securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dollar-denominated |  | 59 |  |  |  |  | 9 |  |  |  |  | 52 |  |  |  |  | 8 |  |  |  |  | 7 |  |  |  |  | 1 |  |
Yen-denominated |  | 1,322 |  |  |  |  | 217 |  |  |  |  | 748 |  |  |  |  | 74 |  |  |  |  | 574 |  |  |  |  | 143 |  |
Total perpetual securities |  | 1,381 |  |  |  |  | 226 |  |  |  |  | 800 |  |  |  |  | 82 |  |  |  |  | 581 |  |  |  |  | 144 |  |
Equity securities |  | 5 |  |  |  |  | 1 |  |  |  |  | 5 |  |  |  |  | 1 |  |  |  |  | 0 |  |  |  |  | 0 |  |
Total |  | $ | 36,214 |  |  |  |  | $ | 2,746 |  |  |  |  | $ | 27,790 |  |  |  |  | $ | 1,376 |  |  |  |  | $ | 8,424 |  |  |  |  | $ | 1,370 |  |
Investments in Unrealized Loss Position | The following table provides more information on our unrealized loss positions.
|  | March 31, 2014 |  |  | December 31, 2013 |
(In millions) | Percentage of Total Investments in an Unrealized Loss Position | Percentage of Gross Unrealized Losses | Percentage of Gross Unrealized Losses for Investment Grade Securities | Percentage of Total Investments in an Unrealized Loss Position | Percentage of Gross Unrealized Losses | Percentage of Gross Unrealized Losses for Investment Grade Securities
Fixed Maturities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Japan government and agencies |  | 4 | % |  |  | 0 | % |  |  | 100 | % |  |  | 25 | % |  |  | 1 | % |  |  | 100 | % |
Public utilities |  | 14 |  |  |  | 12 |  |  |  | 96 |  |  |  | 13 |  |  |  | 12 |  |  |  | 98 |  |
Sovereign and supranational |  | 4 |  |  |  | 3 |  |  |  | 100 |  |  |  | 3 |  |  |  | 4 |  |  |  | 100 |  |
Banks/financial institutions |  | 19 |  |  |  | 26 |  |  |  | 62 |  |  |  | 14 |  |  |  | 22 |  |  |  | 64 |  |
Other corporate |  | 53 |  |  |  | 46 |  |  |  | 87 |  |  |  | 41 |  |  |  | 53 |  |  |  | 91 |  |
Total fixed maturities |  | 94 | % |  |  | 87 | % |  |  |  |  |  | 96 | % |  |  | 92 | % |  |  |  |
Perpetual securities |  | 6 |  |  |  | 13 |  |  |  | 91 |  |  |  | 4 |  |  |  | 8 |  |  |  | 90 |  |
Total |  | 100 | % |  |  | 100 | % |  |  |  |  |  | 100 | % |  |  | 100 | % |  |  |  |
Securities Lending | The following table presents our security loans outstanding and the corresponding collateral held:
(In millions) | March 31, 2014 |  | December 31, 2013
Security loans outstanding, fair value |  | $ | 3,234 |  |  |  |  | $ | 5,656 |  |
Cash collateral on loaned securities |  | 3,313 |  |  |  |  | 5,820 |  |
Perpetual securities |
Schedule of Available-for-sale Securities Reconciliation | Details of our holdings of perpetual securities were as follows: Perpetual Securities
|  |  | March 31, 2014 |  | December 31, 2013
(In millions) | Credit Rating |  | Amortized Cost |  | Fair Value |  | Unrealized Gain (Loss) |  | Amortized Cost |  | Fair Value |  | Unrealized Gain (Loss)
Upper Tier II: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| A |  |  | $ | 149 |  |  |  |  | $ | 185 |  |  |  |  | $ | 36 |  |  |  |  | $ | 145 |  |  |  |  | $ | 183 |  |  |  |  | $ | 38 |  |
| BBB |  |  | 1,601 |  |  |  |  | 1,582 |  |  |  |  | (19 | ) |  |  |  | 1,563 |  |  |  |  | 1,532 |  |  |  |  | (31 | ) |
| BB or lower |  |  | 217 |  |  |  |  | 198 |  |  |  |  | (19 | ) |  |  |  | 212 |  |  |  |  | 198 |  |  |  |  | (14 | ) |
Total Upper Tier II |  |  | 1,967 |  |  |  |  | 1,965 |  |  |  |  | (2 | ) |  |  |  | 1,920 |  |  |  |  | 1,913 |  |  |  |  | (7 | ) |
Tier I: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| BBB |  |  | 764 |  |  |  |  | 696 |  |  |  |  | (68 | ) |  |  |  | 746 |  |  |  |  | 706 |  |  |  |  | (40 | ) |
| BB or lower |  |  | 112 |  |  |  |  | 126 |  |  |  |  | 14 |  |  |  |  | 112 |  |  |  |  | 119 |  |  |  |  | 7 |  |
Total Tier I |  |  |  | 876 |  |  |  |  | 822 |  |  |  |  | (54 | ) |  |  |  | 858 |  |  |  |  | 825 |  |  |  |  | (33 | ) |
Other subordinated - non-banks: | BB or lower |  |  | 214 |  |  |  |  | 229 |  |  |  |  | 15 |  |  |  |  | 209 |  |  |  |  | 209 |  |  |  |  | 0 |  |
Total |  |  |  | $ | 3,057 |  |  |  |  | $ | 3,016 |  |  |  |  | $ | (41 | ) |  |  |  | $ | 2,987 |  |  |  |  | $ | 2,947 |  |  |  |  | $ | (40 | ) |
Variable Interest Entity, Consolidated |
Investments in Variable Interest Entities | The following table presents the amortized cost, fair value and balance sheet caption in which the assets and liabilities of consolidated VIEs are reported. Investments in Consolidated Variable Interest Entities
| March 31, 2014 |  | December 31, 2013
(In millions) | Amortized Cost |  | Fair Value |  | Amortized Cost |  | Fair Value
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed maturities, available for sale |  | $ | 3,896 |  |  |  |  | $ | 4,662 |  |  |  |  | $ | 4,109 |  |  |  |  | $ | 4,843 |  |
Perpetual securities, available for sale |  | 475 |  |  |  |  | 478 |  |  |  |  | 463 |  |  |  |  | 468 |  |
Fixed maturities, held to maturity |  | 243 |  |  |  |  | 240 |  |  |  |  | 237 |  |  |  |  | 236 |  |
Other assets |  | 107 |  |  |  |  | 107 |  |  |  |  | 106 |  |  |  |  | 106 |  |
Total assets of consolidated VIEs |  | $ | 4,721 |  |  |  |  | $ | 5,487 |  |  |  |  | $ | 4,915 |  |  |  |  | $ | 5,653 |  |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other liabilities |  | $ | 194 |  |  |  |  | $ | 194 |  |  |  |  | $ | 207 |  |  |  |  | $ | 207 |  |
Total liabilities of consolidated VIEs |  | $ | 194 |  |  |  |  | $ | 194 |  |  |  |  | $ | 207 |  |  |  |  | $ | 207 |  |
Variable Interest Entity, Not Consolidated |
Investments in Variable Interest Entities | VIEs-Not Consolidated The table below reflects the amortized cost, fair value and balance sheet caption in which our investment in VIEs not consolidated are reported. Investments in Variable Interest Entities Not Consolidated
| March 31, 2014 |  | December 31, 2013
(In millions) | Amortized Cost |  | Fair Value |  | Amortized Cost |  | Fair Value
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed maturities, available for sale |  | $ | 6,824 |  |  |  |  | $ | 7,191 |  |  |  |  | $ | 6,724 |  |  |  |  | $ | 6,916 |  |
Perpetual securities, available for sale |  | 379 |  |  |  |  | 395 |  |  |  |  | 370 |  |  |  |  | 378 |  |
Fixed maturities, held to maturity |  | 3,019 |  |  |  |  | 3,142 |  |  |  |  | 2,949 |  |  |  |  | 3,039 |  |
Total investments in VIEs not consolidated |  | $ | 10,222 |  |  |  |  | $ | 10,728 |  |  |  |  | $ | 10,043 |  |  |  |  | $ | 10,333 |  |

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- Definition Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=28200181&loc=d3e5710-111685 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 5A -URI http://asc.fasb.org/extlink&oid=28200181&loc=SL6759159-111685 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=28200181&loc=d3e5747-111685 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=28200181&loc=d3e5728-111685 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=28200181&loc=SL6228884-111685 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Variable Interest Entity -URI http://asc.fasb.org/extlink&oid=6528138 + Details
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