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POLICY LIABILITIES - Additional Information (Details) - Health insurance - USD ($) $ in Millions | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2017 | Sep. 30, 2016 | Sep. 30, 2017 | Sep. 30, 2016
Liability for Future Policy Benefit, by Product Segment [Line Items] |  |  |  |
Prior years claims and claims adjustment expense | $ (126) | $ (148) | $ (386) | $ (374)
Aflac Japan |  |  |  |
Liability for Future Policy Benefit, by Product Segment [Line Items] |  |  |  |
Prior years claims and claims adjustment expense |  |  | $ (301) |
Percentage of total prior year claims and claims adjustment expense |  |  | 78.00% |
Liability for unpaid claims and claims adjustment expense, foreign currency translation gain (loss) |  |  | $ (13) |
Prior year claims and claims adjustment expense excluding effect of foreign currency |  |  | $ (315) |
Percentage of total prior year claims and claims adjustment expense excluding effect of foreign currency |  |  | 82.00% |

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- Definition Liability For Unpaid Claims And Claims Adjustment Expense, Foreign Currency Translation Gain (Loss), Prior Year Claims Adjustment Expense + References No definition available. + Details
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- Definition Amount, after effects of reinsurance, of expense (reversal of expense) for claims incurred in prior reporting periods and related claims settlement costs. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 50 -Paragraph 3 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=65670824&loc=d3e14764-158437 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 235 -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-18) -URI http://asc.fasb.org/extlink&oid=34713774&loc=d3e575016-122915 + Details
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