What is Aflac's accident — interest accrual?

Aflac (AFL) reported accident — interest accrual of $35M in Q2 2026.

How has Aflac's accident — interest accrual changed year-over-year?

Aflac's accident — interest accrual increased by 2.9% year-over-year, from $34M to $35M.

What is the long-term trend for Aflac's accident — interest accrual?

Over 4 years (2021 to 2025), Aflac's accident — interest accrual has grown at a 0.2% compound annual growth rate (CAGR), from $137M to $138M.

What does accident — interest accrual mean?

Represents the periodic increase in the liability for future policy benefits due to the passage of time, calculated based on the discount rate applied to the actuarial reserves. This reflects the time value of money inherent in long-duration insurance contracts where premiums are collected before benefits are paid.

Aflac (AFL) Accident — Interest accrual

Screener

Other product segments

Life insurance

$156M-6.6%

Medical and other health

$131M-9.0%

Critical care

$129M-0.8%

Other

$61M+35.6%

Disability

$25M0.0%

Hospital indemnity

$22M0.0%

Dental/vision

$5M0.0%

Similar metrics at other companies

METAccident & health insurance — Interest accrual

$53M-8.6%

GLOther — Interest accrual

$5.35M-5.0%

CIAPermanent — Interest accrual

$14.04M0.0%

GLUnited American — Interest accrual

$62.26M+29.8%

GLLiberty National — Interest accrual

$53.78M-2.6%

GLAmerican Income — Interest accrual

$135.81M+3.0%

Other financials

Income statement

See full

Revenue$4.1B-1.0%

Net income$825.0M+37.7%

EPS (diluted)$1.63+46.8%

Balance sheet

See full

Cash & equivalents$6.1B-12.1%

Total debt$8.8B-2.4%

Total equity$30.3B+11.4%

Total assets$115.96B-7.0%

Cash flow

See full

Operating cash flow$112.0M-71.9%

Valuation

See full

Market cap$63.91B+16.8%

Enterprise value$66.6B+17.3%

P/E13.1×-9.3×

P/S3.5×+0.1×

Profitability

See full

Net margin26.9%+11.6pp

Returns & leverage

See full

Return on equity16.9%+7.8pp

Debt / equity0.3×0.0×

Where this comes from

Reported directly by Aflac in its filing.

Tagged under the XBRL concept us-gaap:LiabilityForFuturePolicyBenefitExpectedFuturePolicyBenefitInterestExpense.

The source filing: Aflac’s 10-Q, filed August 7, 2026.

Filed: Aug 7, 2026, 9:18 AM EDT
Fiscal quarter: Q2 FY2026
Calendar quarter: Q2 2026
Accession: 0001628280-26-054618

(In millions)	Aflac Japan / Cancer	Aflac Japan / Medicaland Other Health	Aflac Japan / Life Insurance	Aflac Japan / Other	Aflac U.S. / Accident	Aflac U.S. / Disability	Aflac U.S. / Critical Care	Aflac U.S. / Hospital Indemnity	Aflac U.S. / Dental/Vision	Aflac U.S. / Life Insurance	Aflac U.S. / Other
Effect of actual variances from expected experience	(277)	(187)	(46)	(13)	(40)	9	(46)	(12)	(4)	(39)	(48)
Adjusted beginning of period balance	36,161	21,792	25,670	4,745	3,308	2,410	11,766	2,059	454	2,249	2,256
Issuances	428	169	169	3	174	186	300	136	24	182	595
Interest accrual	602	265	265	43	69	50	256	44	10	48	73
Benefit payments	(1,264)	(485)	(1,080)	(108)	(251)	(238)	(489)	(159)	(30)	(57)	(133)
Foreign currency translation	(1,293)	(782)	(903)	(168)	0	0	0	0	0	0	0
Other	0	0	0	0	0	0	0	0	0	0	0
Ending balance at original discount rate	34,634	20,959	24,121	4,515	3,300	2,408	11,833	2,080	458	2,422	2,791

Item 1. Financial Statements (Unaudited)

FAQ

What is Aflac's accident — interest accrual?: Aflac (AFL) reported accident — interest accrual of $35M in Q2 2026.
How has Aflac's accident — interest accrual changed year-over-year?: Aflac's accident — interest accrual increased by 2.9% year-over-year, from $34M to $35M.
What is the long-term trend for Aflac's accident — interest accrual?: Over 4 years (2021 to 2025), Aflac's accident — interest accrual has grown at a 0.2% compound annual growth rate (CAGR), from $137M to $138M.
What does accident — interest accrual mean?: Represents the periodic increase in the liability for future policy benefits due to the passage of time, calculated based on the discount rate applied to the actuarial reserves. This reflects the time value of money inherent in long-duration insurance contracts where premiums are collected before benefits are paid.