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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) - Accounting Standards Update 2018-12 | 6 Months Ended
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Jun. 30, 2023
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |
Schedule of Impact from Adoption to Shareholder's Equity | The following table presents the cumulative transition impact as of January 1, 2021 to the Company’s Shareholder’s Equity as a result of the adoption of ASU 2018-12, using the modified retrospective transition method.
(In millions - Unaudited) | Common Stock | Additional Paid-in Capital | Retained Earnings | Accumulated Other Comprehensive Income (Loss) | Treasury Stock | Total Shareholders' Equity
Balance at December 31, 2020 | $ | 135 |  | $ | 2,410 |  | $ | 37,984 |  | $ | 8,934 |  | $ | (15,904) |  | $ | 33,559 |
Cumulative effect of change in accounting principle, ASU 2018-12, net of income taxes | 0 |  | 0 |  | (324) |  | (18,570) |  | 0 |  | (18,894) |
Balance at January 1, 2021 | $ | 135 |  | $ | 2,410 |  | $ | 37,660 |  | $ | (9,636) |  | $ | (15,904) |  | $ | 14,665 |
Schedule of Impact from Adoption to AOCI and Retained Earnings | The following table presents the transition impacts as of January 1, 2021 to the Company's AOCI and RE as a result of the adoption of ASU 2018-12 by reporting segment and disaggregated by product type, using the modified retrospective transition method.
(In millions - Unaudited) | Impact to Retained Earnings |  | Impact to AOCI
Transition impacts: |  |  |  |  |  |  |
Aflac Japan |  |  |  |  |  |  |
Cancer |  | $ | 0 |  |  |  |  | $ | 14,529 |  |
Medical and other health |  | 1 |  |  |  |  | 2,382 |  |
Life insurance |  | 0 |  |  |  |  | 3,314 |  |
Other (1) |  | 398 |  |  |  |  | 433 |  |
Aflac U.S. |  |  |  |  |  |  |
Accident |  | 0 |  |  |  |  | 92 |  |
Disability |  | 0 |  |  |  |  | 149 |  |
Critical care |  | 4 |  |  |  |  | 2,258 |  |
Hospital indemnity |  | 0 |  |  |  |  | 223 |  |
Dental/vision |  | 0 |  |  |  |  | 65 |  |
Life insurance |  | 5 |  |  |  |  | 149 |  |
Other |  | 2 |  |  |  |  | 218 |  |
Reinsurance |  | 0 |  |  |  |  | (305) |  |
Transition impact before income taxes |  | 410 |  |  |  |  | 23,507 |  |
Less: income taxes |  | 86 |  |  |  |  | 4,937 |  |
Total transition impact, net of income taxes |  | $ | 324 |  |  |  |  | $ | 18,570 |  |
(1) Impact to retained earnings is driven primarily by capping the Transition Date NPR on Care products.
Schedule of Impact from Adoption to Liability For Future Policy Benefit, Expected Net Premium | The following table presents the transition impacts to the present value of expected net premiums by reporting segment and disaggregated by product type due to the cumulative effect of the change in accounting principle as a result of the adoption of ASU 2018-12 using the modified retrospective transition method.
| Transition Impact at January 1, 2021
| Aflac Japan |  | Aflac U.S.
(In millions) | Cancer | Medical and Other Health | Life Insurance | Other |  | Accident | Disability | Critical Care | Hospital Indemnity | Dental/Vision | Life Insurance | Other
Present value of expected premiums: |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2020 | $ | 25,601 |  | $ | 21,270 |  | $ | 12,440 |  | $ | 2,080 |  |  | $ | 3,350 |  | $ | 1,921 |  | $ | 5,898 |  | $ | 1,376 |  | $ | 281 |  | $ | 710 |  | $ | 154 |
Impact to retained earnings from capping Transition Date NPR | 0 | (1) |  | 0 | (398) |  |  | 0 | 0 | (4) |  | 0 | 0 | (5) |  | (2) |
Impact of deferred profit liability | 15 |  | 7 |  | 36 |  | 26 |  |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |
Beginning balance at original discount rate | 25,616 |  | 21,276 |  | 12,476 |  | 1,708 |  |  | 3,350 |  | 1,921 |  | 5,894 |  | 1,376 |  | 281 |  | 705 |  | 152 |
Effect of change in discount rate assumptions | 3,982 |  | 2,598 |  | 908 |  | 148 |  |  | 479 |  | 197 |  | 1,048 |  | 154 |  | 41 |  | 78 |  | 27 |
Balance at January 1, 2021 | $ | 29,598 |  | $ | 23,874 |  | $ | 13,384 |  | $ | 1,856 |  |  | $ | 3,829 |  | $ | 2,118 |  | $ | 6,942 |  | $ | 1,530 |  | $ | 322 |  | $ | 783 |  | $ | 179 |
Liability for Future Policy Benefit, Expected Net Premium, Activity | The following table presents the changes in the present value of expected net premiums by reporting segment and disaggregated by product type for the year ended December 31, 2021.
| December 31, 2021
| Aflac Japan |  | Aflac U.S.
(In millions) | Cancer | Medical and Other Health | Life Insurance | Other |  | Accident | Disability | Critical Care | Hospital Indemnity | Dental/Vision | Life Insurance | Other
Present value of expected premiums: |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2021 | $ | 29,598 |  | $ | 23,874 |  | $ | 13,384 |  | $ | 1,856 |  |  | $ | 3,829 |  | $ | 2,118 |  | $ | 6,942 |  | $ | 1,530 |  | $ | 322 |  | $ | 783 |  | $ | 179 |
Beginning balance at original discount rate (1) | 25,616 |  | 21,276 |  | 12,476 |  | 1,708 |  |  | 3,350 |  | 1,921 |  | 5,894 |  | 1,376 |  | 281 |  | 705 |  | 152 |
Effect of changes in cash flow assumptions | 32 |  | 88 |  | 40 |  | 1 |  |  | (163) |  | (129) |  | (302) |  | 0 |  | (26) |  | 31 |  | 0 |
Effect of actual variances from expected experience | (134) |  | (449) |  | (135) |  | (11) |  |  | (109) |  | (38) |  | (290) |  | (32) |  | (14) |  | 34 |  | (3) |
Adjusted beginning of period balance | 25,514 |  | 20,915 |  | 12,381 |  | 1,698 |  |  | 3,078 |  | 1,754 |  | 5,302 |  | 1,344 |  | 241 |  | 770 |  | 149 |
Issuances | 1,116 |  | 1,132 |  | 284 |  | 55 |  |  | 365 |  | 345 |  | 552 |  | 263 |  | 39 |  | 112 |  | 0 |
Interest accrual | 586 |  | 439 |  | 202 |  | 27 |  |  | 116 |  | 61 |  | 210 |  | 45 |  | 10 |  | 25 |  | 6 |
Net premium earned (2) | (2,206) |  | (1,692) |  | (1,609) |  | (151) |  |  | (552) |  | (393) |  | (665) |  | (268) |  | (47) |  | (124) |  | (19) |
Foreign currency translation | (2,539) |  | (2,111) |  | (1,194) |  | (167) |  |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |
Other | (1) |  | (2) |  | 0 |  | (1) |  |  | (8) |  | (7) |  | (8) |  | (4) |  | (2) |  | (3) |  | (1) |
Ending balance at original discount rate | 22,470 |  | 18,681 |  | 10,064 |  | 1,461 |  |  | 2,999 |  | 1,760 |  | 5,391 |  | 1,380 |  | 241 |  | 780 |  | 135 |
Effect of changes in discount rate assumptions | 3,423 |  | 2,493 |  | 783 |  | 125 |  |  | 284 |  | 102 |  | 632 |  | 87 |  | 23 |  | 54 |  | 18 |
Balance at December 31, 2021 | $ | 25,893 |  | $ | 21,174 |  | $ | 10,847 |  | $ | 1,586 |  |  | $ | 3,283 |  | $ | 1,862 |  | $ | 6,023 |  | $ | 1,467 |  | $ | 264 |  | $ | 834 |  | $ | 153 |
(1) Includes the adjustment for capping the Transition Date NPR. (2) Net premiums earned represent the portion of gross premiums collected from policyholders that is used to fund expected benefit payments.
Schedule of Impact from Adoption to Liability For Future Policy Benefit, Expected Future Policy Benefits | The following table presents the transition impacts to the present value of expected future policy benefits by reporting segment and disaggregated by product type due to the cumulative effect of the change in accounting principle as a result of the adoption of ASU 2018-12 using the modified retrospective transition method.
| Transition Impact at January 1, 2021
| Aflac Japan |  | Aflac U.S.
(In millions) | Cancer | Medical and Other Health | Life Insurance | Other |  | Accident | Disability | Critical Care | Hospital Indemnity | Dental/Vision | Life Insurance | Other
Present value of expected future policy benefits: |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2020 | $ | 64,056 |  | $ | 34,638 |  | $ | 43,729 |  | $ | 7,620 |  |  | $ | 3,818 |  | $ | 2,919 |  | $ | 13,427 |  | $ | 2,258 |  | $ | 599 |  | $ | 1,562 |  | $ | 661 |
Effect of change in discount rate assumptions | 18,511 |  | 4,980 |  | 4,222 |  | 581 |  |  | 571 |  | 346 |  | 3,306 |  | 377 |  | 106 |  | 227 |  | 245 |
Balance at January 1, 2021 | $ | 82,567 |  | $ | 39,618 |  | $ | 47,951 |  | $ | 8,201 |  |  | $ | 4,389 |  | $ | 3,265 |  | $ | 16,733 |  | $ | 2,635 |  | $ | 705 |  | $ | 1,789 |  | $ | 906 |
Liability for Future Policy Benefit, Expected Future Policy Benefits, Activity | The following table presents the changes in the present value of expected future policy benefits by reporting segment and disaggregated by product type for the year ended December 31, 2021.
| December 31, 2021
| Aflac Japan |  | Aflac U.S.
(In millions) | Cancer | Medical and Other Health | Life Insurance | Other |  | Accident | Disability | Critical Care | Hospital Indemnity | Dental/Vision | Life Insurance | Other
Present value of expected future policy benefits: |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2021 | $ | 82,567 |  | $ | 39,618 |  | $ | 47,951 |  | $ | 8,201 |  |  | $ | 4,389 |  | $ | 3,265 |  | $ | 16,733 |  | $ | 2,635 |  | $ | 705 |  | $ | 1,789 |  | $ | 906 |
Beginning balance at original discount rate | 64,056 |  | 34,638 |  | 43,729 |  | 7,620 |  |  | 3,818 |  | 2,919 |  | 13,427 |  | 2,258 |  | 599 |  | 1,562 |  | 661 |
Effect of changes in cash flow assumptions | 24 |  | 85 |  | 31 |  | (11) |  |  | (178) |  | (143) |  | (326) |  | (3) |  | (29) |  | 31 |  | 0 |
Effect of actual variances from expected experience | (149) |  | (458) |  | (139) |  | (15) |  |  | (115) |  | (41) |  | (304) |  | (36) |  | (15) |  | 34 |  | (3) |
Adjusted beginning of period balance | 63,931 |  | 34,265 |  | 43,621 |  | 7,594 |  |  | 3,525 |  | 2,735 |  | 12,797 |  | 2,219 |  | 555 |  | 1,627 |  | 658 |
Issuances | 1,133 |  | 1,155 |  | 287 |  | 62 |  |  | 372 |  | 355 |  | 563 |  | 271 |  | 40 |  | 115 |  | 0 |
Interest accrual | 2,014 |  | 769 |  | 833 |  | 129 |  |  | 137 |  | 100 |  | 553 |  | 85 |  | 23 |  | 58 |  | 33 |
Benefit payments | (3,894) |  | (1,313) |  | (1,373) |  | (238) |  |  | (439) |  | (520) |  | (834) |  | (275) |  | (69) |  | (107) |  | (46) |
Foreign currency translation | (6,377) |  | (3,478) |  | (4,366) |  | (760) |  |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |
Other | 0 |  | 0 |  | 0 |  | 0 |  |  | (1) |  | 0 |  | 0 |  | 0 |  | 0 |  | 1 |  | 0 |
Ending balance at original discount rate | 56,807 |  | 31,398 |  | 39,002 |  | 6,787 |  |  | 3,594 |  | 2,670 |  | 13,079 |  | 2,300 |  | 549 |  | 1,694 |  | 645 |
Effect of changes in discount rate assumptions | 15,940 |  | 4,623 |  | 3,718 |  | 535 |  |  | 355 |  | 201 |  | 2,309 |  | 252 |  | 67 |  | 149 |  | 192 |
Balance at December 31, 2021 | 72,747 |  | 36,021 |  | 42,720 |  | 7,322 |  |  | 3,949 |  | 2,871 |  | 15,388 |  | 2,552 |  | 616 |  | 1,843 |  | 837 |
Net liability for future policy benefits | 46,854 |  | 14,847 |  | 31,873 |  | 5,736 |  |  | 666 |  | 1,009 |  | 9,365 |  | 1,085 |  | 352 |  | 1,009 |  | 684 |
Less: reinsurance recoverable | 0 |  | 2,150 |  | 0 |  | 0 |  |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 10 |  | 0 |
Net liability for future policy benefits after reinsurance recoverable | $ | 46,854 |  | $ | 12,697 |  | $ | 31,873 |  | $ | 5,736 |  |  | $ | 666 |  | $ | 1,009 |  | $ | 9,365 |  | $ | 1,085 |  | $ | 352 |  | $ | 999 |  | $ | 684 |
Reconciliation of Future Policy Benefits | The following table presents a reconciliation of the rollforwards by reporting segment and disaggregated by product type for the year ended December 31, 2021 to the liability for future policy benefits as of December 31, 2021 under the amended guidance. The deferred profit liability for limited-payment contracts and reinsurance is presented together with the LFPB in the Consolidated Balance Sheets and has been included as a reconciling item in the table below.
(In millions) | December 31, 2021
Balances included in future policy benefits rollforward: |  |  |
Aflac Japan |  |  |
Cancer |  | $ | 46,854 |  |
Medical and other health |  | 14,847 |  |
Life insurance |  | 31,873 |  |
Other |  | 5,736 |  |
Aflac U.S. |  |  |
Accident |  | 666 |  |
Disability |  | 1,009 |  |
Critical care |  | 9,365 |  |
Hospital indemnity |  | 1,085 |  |
Dental/vision |  | 352 |  |
Life insurance |  | 1,009 |  |
Other |  | 684 |  |
Corporate and other |  | 30 |  |
Deferred profit liability - limited-payment contracts |  | 1,595 |  |
Deferred profit liability - reinsurance |  | 859 |  |
Total |  | $ | 115,964 |  |

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