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REINSURANCE - Additional Information (Details) $ in Millions, ¥ in Billions | 9 Months Ended |  |
--- | --- | --- | ---
Sep. 30, 2016 JPY (¥) | Sep. 30, 2016 USD ($) | Dec. 31, 2015 USD ($)
Effects of Reinsurance [Line Items] |  |  |
Percent change in spot yen/dollar exchange rate |  | 19.00% |
Percent change in ceded reserves |  | 3.00% |
Aflac Japan |  |  |
Effects of Reinsurance [Line Items] |  |  |
Committed reinsurance facility | ¥ | ¥ 110 |  |
Aflac Japan | Closed Block |  |  |
Effects of Reinsurance [Line Items] |  |  |
Reinsurance deferred profit liability |  | $ 986 |
Reinsurance recoverable |  | $ 984 | $ 805

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- Definition Amount, after valuation allowance, recoverable under reinsurance contracts including premium paid under reinsurance contracts. Examples include, but are not limited to, settled and unsettled claims, incurred but not reported losses, loss adjustment expense, premium paid, policy benefits and policy reserves. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6480758&loc=d3e6824-158387 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 310 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6485522&loc=d3e21409-158489 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.(a),6) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 + Details
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