XML 69 R52.htm IDEA: XBRL DOCUMENT
v3.5.0.2

DERIVATIVE INSTRUMENTS - Offsetting of Financial Assets and Derivative Assets (Details) - USD ($) $ in Millions | Sep. 30, 2016 | Dec. 31, 2015
--- | --- | ---
Offsetting Assets [Line Items] |  |  |  |
Gross amount of recognized derivative assets | $ 1,662 |  | $ 676 |
Gross amount of liabilities offset in balance sheet | 0 |  | 0 |
Net amount of derivative assets presented in balance sheet | 1,662 |  | 676 |
Financial instruments, amount not offset against derivative assets in balance sheet | 0 |  | 0 |
Derivative, collateral, obligation to return cash and securities | (1,277) | [1] | (412) | [2]
Derivative asset, fair value, amount offset against collateral | 385 |  | 264 |
Derivative, collateral, obligation to return securities | (1,047) |  | (86) |
Derivative, Collateral, Obligation to Return Cash | (230) |  | (326) |
Foreign currency swaps |  |  |  |
Offsetting Assets [Line Items] |  |  |  |
Gross amount of recognized derivative assets | 460 |  | 563 |
Gross amount of liabilities offset in balance sheet | 0 |  | 0 |
Net amount of derivative assets presented in balance sheet | 460 |  | 563 |
Financial instruments, amount not offset against derivative assets in balance sheet | 0 |  | 0 |
Derivative, collateral, obligation to return cash and securities | (142) |  | (313) |
Derivative asset, fair value, amount offset against collateral | 318 |  | 250 |
Foreign currency forwards |  |  |  |
Offsetting Assets [Line Items] |  |  |  |
Gross amount of recognized derivative assets | 1,189 |  | 107 |
Gross amount of liabilities offset in balance sheet | 0 |  | 0 |
Net amount of derivative assets presented in balance sheet | 1,189 |  | 107 |
Financial instruments, amount not offset against derivative assets in balance sheet | 0 |  | 0 |
Derivative, collateral, obligation to return cash and securities | (1,134) |  | (96) |
Derivative asset, fair value, amount offset against collateral | 55 |  | 11 |
Foreign currency options |  |  |  |
Offsetting Assets [Line Items] |  |  |  |
Gross amount of recognized derivative assets | 10 |  | 5 |
Gross amount of liabilities offset in balance sheet | 0 |  | 0 |
Net amount of derivative assets presented in balance sheet | 10 |  | 5 |
Financial instruments, amount not offset against derivative assets in balance sheet | 0 |  | 0 |
Derivative, collateral, obligation to return cash and securities | (1) |  | (3) |
Derivative asset, fair value, amount offset against collateral | 9 |  | 2 |
Credit default swaps |  |  |  |
Offsetting Assets [Line Items] |  |  |  |
Gross amount of recognized derivative assets | 3 |  | 1 |
Gross amount of liabilities offset in balance sheet | 0 |  | 0 |
Net amount of derivative assets presented in balance sheet | 3 |  | 1 |
Financial instruments, amount not offset against derivative assets in balance sheet | 0 |  | 0 |
Derivative, collateral, obligation to return cash and securities | 0 |  | 0 |
Derivative asset, fair value, amount offset against collateral | 3 |  | 1 |
Offsetting assets |  |  |  |
Offsetting Assets [Line Items] |  |  |  |
Gross amounts of recognized financial instruments | 2,691 |  | 1,597 |
Gross amounts offset in balance sheet | 0 |  | 0 |
Net amounts of assets presented in balance sheet | 2,691 |  | 1,597 |
Carrying value of financial instruments not offset in balance sheet | 0 |  | 0 |
Collateral not offset in balance sheet | (2,306) |  | (1,333) |
Financial instruments, amount offset against collateral | 385 |  | 264 |
Offsetting assets | Securities lending and similar arrangements |  |  |  |
Offsetting Assets [Line Items] |  |  |  |
Gross amounts of recognized financial instruments | 1,029 |  | 921 |
Gross amounts offset in balance sheet | 0 |  | 0 |
Net amounts of assets presented in balance sheet | 1,029 |  | 921 |
Carrying value of financial instruments not offset in balance sheet | 0 |  | 0 |
Collateral not offset in balance sheet | (1,029) |  | (921) |
Financial instruments, amount offset against collateral | $ 0 |  | $ 0 |
[1] | Consists of $1,047 of pledged securities and $230 of cash.
[2] | Consists of $86 of pledged securities and $326 of cash

X
- Definition Carrying value of financial instruments not offset in balance sheet. + References No definition available. + Details
Name: | afl_Carryingvalueoffinancialinstrumentsnotoffsetinbalancesheet
Namespace Prefix: | afl_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Collateral not offset in balance sheet + References No definition available. + Details
Name: | afl_Collateralnotoffsetinbalancesheet
Namespace Prefix: | afl_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of obligation to return cash and securities collateral under master netting arrangements that have not been offset against derivative assets. + References No definition available. + Details
Name: | afl_DerivativeCollateralObligationtoReturnCashandSecurities
Namespace Prefix: | afl_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Financial instruments, carrying value, amount not offset against derivative assets in balance sheet + References No definition available. + Details
Name: | afl_Financialinstrumentsamountnotoffsetagainstderivativeassetsinbalancesheet
Namespace Prefix: | afl_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Financial instruments amount offset against collateral + References No definition available. + Details
Name: | afl_Financialinstrumentsamountoffsetagainstcollateral
Namespace Prefix: | afl_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The gross amounts of recognized financial instruments under the FASB ASU on Required Disclosures for Offsetting and Liabilities. + References No definition available. + Details
Name: | afl_GrossAmountsOfRecognizedFinancialInstruments
Namespace Prefix: | afl_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The gross amounts offset to determine the net amounts presented in the statement of financial position. + References No definition available. + Details
Name: | afl_GrossAmountsOffsetInStatementOfFinancialPosition
Namespace Prefix: | afl_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Presents the net of gross amounts of recognized financial instruments and the gross amount offset in the Balance Sheet. + References No definition available. + Details
Name: | afl_NetAmountsofFinancialInstrumentsPresentedinBalanceSheet
Namespace Prefix: | afl_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value of liability associated with financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=51825145&loc=SL20226003-175313 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4B -Subparagraph (a),(c) -URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5624163-113959 + Details
Name: | us-gaap_DerivativeAssetFairValueGrossLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Fair value, after the effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets not subject to a master netting arrangement and not elected to be offset. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6945355&loc=d3e41271-113958 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=73719730&loc=d3e13433-108611 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6945355&loc=d3e41228-113958 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=73719730&loc=d3e13495-108611 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=51825145&loc=SL20226008-175313 + Details
Name: | us-gaap_DerivativeAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of obligation to return cash collateral under master netting arrangements that have not been offset against derivative assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 8 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=64837297&loc=d3e41678-113959 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (d)(2) -URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=51825145&loc=SL20226016-175313 + Details
Name: | us-gaap_DerivativeCollateralObligationToReturnCash
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of obligation to return securities collateral under master netting arrangements that have not been offset against derivative assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=51825145&loc=SL20226016-175313 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (d)(2) -URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312 + Details
Name: | us-gaap_DerivativeCollateralObligationToReturnSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Fair value, before effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets elected not to be offset. Excludes assets not subject to a master netting arrangement. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4B -Subparagraph (a),(c) -URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5624163-113959 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=51825145&loc=SL20226000-175313 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 860 -SubTopic 20 -Section 50 -Paragraph 4D -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=64830801&loc=SL51823488-111719 + Details
Name: | us-gaap_DerivativeFairValueOfDerivativeAsset
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value, after effects of master netting arrangements, of financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset offset against an obligation to return collateral. Includes assets not subject to a master netting arrangement and not elected to be offset. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 8 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=64837297&loc=d3e41678-113959 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=51825145&loc=SL20226016-175313 + Details
Name: | us-gaap_DerivativeFairValueOfDerivativeAssetAmountOffsetAgainstCollateral
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_OffsettingAssetsLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=us-gaap_CurrencySwapMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=us-gaap_ForeignExchangeForwardMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=us-gaap_ForeignExchangeOptionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=us-gaap_CreditDefaultSwapMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | afl_OffsettingAssetsAndLiabilitiesAxis=afl_OffsettingAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TransactionTypeAxis=afl_SecuritieslendingandsimilararrangementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |