Presentation Notes for the 41 st Annual AIFA Conference



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Presentation Notes for the 41 st Annual AIFA Conference February 29 - March 1, 2016 For more information contact: Robin Y. Wilkey 800.235.2667 Fax: 706.324.6330 aflac.com Aflac Worldwide Headquarters 1932 Wynnton Road Columbus, GA 31999

FORWARD-LOOKING INFORMATION The Private Securities Litigation Reform Act of 1995 provides a "safe harbor" to encourage companies to provide prospective information, so long as those informational statements are identified as forward-looking and are accompanied by meaningful cautionary statements identifying important factors that could cause actual results to differ materially from those included in the forward-looking statements. We desire to take advantage of these provisions. This document contains cautionary statements identifying important factors that could cause actual results to differ materially from those projected herein, and in any other statements made by company officials in communications with the financial community and contained in documents filed with the Securities and Exchange Commission (SEC). Forward-looking statements are not based on historical information and relate to future operations, strategies, financial results or other developments. Furthermore, forwardlooking information is subject to numerous assumptions, risks and uncertainties. In particular, statements containing words such as "expect," "anticipate," "believe," "goal," "objective," "may," "should," "estimate," "intends," "projects," "will," "assumes," "potential," "target" or similar words as well as specific projections of future results, generally qualify as forward-looking. Aflac undertakes no obligation to update such forwardlooking statements. We caution readers that the following factors, in addition to other factors mentioned from time to time, could cause actual results to differ materially from those contemplated by the forward-looking statements: difficult conditions in global capital markets and the economy; governmental actions for the purpose of stabilizing the financial markets; defaults and credit downgrades of securities in our investment portfolio; exposure to significant financial and capital markets risk; fluctuations in foreign currency exchange rates; significant changes in investment yield rates; credit and other risks associated with Aflac's investment in perpetual securities; differing judgments applied to investment valuations; significant valuation judgments in determination of amount of impairments taken on our investments; limited availability of acceptable yen-denominated investments; concentration of our investments in any particular single-issuer or sector; concentration of business in Japan; decline in creditworthiness of other financial institutions; deviations in actual experience from pricing and reserving assumptions; subsidiaries' ability to pay dividends to Aflac Incorporated; ineffective risk management policies and procedures; changes in law or regulation by governmental authorities; ability to attract and retain qualified sales associates and employees; decreases in our financial strength or debt ratings; ability to continue to develop and implement improvements in information technology systems; interruption in telecommunication, information technology and other operational systems, or a failure to maintain the security, confidentiality or privacy of sensitive data residing on such systems; changes in U.S. and/or Japanese accounting standards; failure to comply with restrictions on patient privacy and information security; level and outcome of litigation; ability to effectively manage key executive succession; catastrophic events including, but not necessarily limited to, epidemics, pandemics, tornadoes, hurricanes, earthquakes, tsunamis, acts of terrorism and damage incidental to such events; ongoing changes in our industry; events that damage our reputation; increased expenses for pension and other postretirement plans; and failure of internal controls or corporate governance policies and procedures.

Forward-Looking Statement The Private Securities Litigation Reform Act of 1995 provides a "safe harbor" to encourage companies to provide prospective information, so long as those informational statements are identified as forward-looking and are accompanied by meaningful cautionary statements identifying important factors that could cause actual results to differ materially from those included in the forward-looking statements. We desire to take advantage of these provisions. This document contains cautionary statements identifying important factors that could cause actual results to differ materially from those projected herein, and in any other statements made by company officials in communications with the financial community and contained in documents filed with the Securities and Exchange Commission (SEC). Forward-looking statements are not based on historical information and relate to future operations, strategies, financial results or other developments. Furthermore, forward-looking information is subject to numerous assumptions, risks and uncertainties. In particular, statements containing words such as "expect," "anticipate," "believe," "goal," "objective," "may," "should," "estimate," "intends," "projects," "will," "assumes," "potential," "target" or similar words as well as specific projections of future results, generally qualify as forward-looking. Aflac undertakes no obligation to update such forwardlooking statements. We caution readers that the following factors, in addition to other factors mentioned from time to time, could cause actual results to differ materially from those contemplated by the forward-looking statements: difficult conditions in global capital markets and the economy; governmental actions for the purpose of stabilizing the financial markets; defaults and credit downgrades of securities in our investment portfolio; impairment of financial institutions; credit and other risks associated with Aflac's investment in perpetual securities; differing judgments applied to investment valuations; significant valuation judgments in determination of amount of impairments taken on our investments; limited availability of acceptable yen-denominated investments; concentration of our investments in any particular single-issuer or sector; concentration of business in Japan; ongoing changes in our industry; exposure to significant financial and capital markets risk; fluctuations in foreign currency exchange rates; significant changes in investment yield rates; deviations in actual experience from pricing and reserving assumptions; subsidiaries' ability to pay dividends to Aflac Incorporated; changes in law or regulation by governmental authorities; ability to attract and retain qualified sales associates and employees; decreases in our financial strength or debt ratings; ability to continue to develop and implement improvements in information technology systems; changes in U.S. and/or Japanese accounting standards; failure to comply with restrictions on patient privacy and information security; level and outcome of litigation; ability to effectively manage key executive succession; impact of the recent earthquake and tsunami natural disaster and related events at the nuclear plant in Japan and their aftermath; catastrophic events including, but not necessarily limited to, tornadoes, hurricanes, earthquakes, tsunamis, and damage incidental to such events; and failure of internal controls or corporate governance policies and procedures. Aflac's Strategy for Growth Relevant Products Sold through Expanded Distribution Channels Yields New Accounts and Customers Protecting Against: Asset loss Income loss Supplemental medical expenses Reaching Customers at: The worksite Home Retail locations Insuring: More than 50 million people 1

Aflac s Unique Supplemental Products Offer protection based on qualifying event Pay cash benefits directly to insureds Fixed benefits; not subject to inflation Aflac Japan Aflac Japan's Product Line First Sector Third Sector Life insurance products, including: Life» Term» Whole» Hybrid (WAYS)» Child Endowment Fixed Annuity Supplemental insurance products, including: Cancer Medical 2

Aflac Japan Distribution Traditional Agencies» Affiliated Corporate» Individual/Independent Corporate Strategic Alliances» Dai-ichi Life» Bank Channel» Japan Post and Kampo» Daido Life Promotion Strategy Corporate icon Product icons EVER (medical) DAYS (cancer) Aflac Japan Performance (Twelve Months Ended December 31, In Yen) 2014 Results 2015 Results Third sector sales 6.1% 13.4% Total revenues 1.3.5 Benefit ratio 60.9 60.0 Expense ratio 18.2 18.1 Pretax profit margin 20.9 21.9 Premium persistency 94.7 94.9 3

Growth Opportunities in Japan Japan's National Medical Expenses (In Trillions) Medical expenses Increase in medical expenses Increase in GDP 60 60 50 40 39 45 +54% 30 +26% 20 +14% 10 +6% 0 2011 2015 2025 Source: Ministry of Health, Labor and Welfare, 12/11 Aflac U.S. 4

Aflac U.S. Product Line* Income-loss protection» Disability (short-term)» Life (term, whole-life)» Life (juvenile) Supplemental medical» Hospital indemnity» Dental» Vision Asset-loss protection» Accident» Critical care: - Cancer - Critical illness *Cancer, hospital indemnity and vision products are available as individual policies only. Benefits of group and individual policies may vary. Aflac U.S. Distribution Channel Employee Market Segment Product Enrollment Conditions Career Agent <100 Individual Face to face Self service Broker 100-1,000 >1,000 Individual / Standard Group Custom Group Agent assisted Self service Call center Agent assisted Self service Call center Aflac U.S. Branding 5

Aflac U.S. Performance (Twelve Months Ended December 31) 2014 Results 2015 Results New sales.7% 3.7% Total revenues 1.2 3.0 Benefit ratio 48.7 47.6 Expense ratio 33.0 34.1 Pretax profit margin 18.3 18.3 Premium persistency 76.5 76.5 Growth Opportunities in the U.S. The Business Market Size of Firm Number of Firms (000) Number of Employees (Millions) % of Total Employees <100 Workers 5,625 39.8 34.3% 100-1,000 Workers 92 22.5 19.5 >1,000 Workers 9 53.6 46.2 Total 5,726 115.9 100.0% Source: U.S. Census Bureau Tabulations by Enterprise Size, 2012 6

Consolidated Financial Performance and Capital Management Aflac Incorporated Financial Performance (Twelve Months Ended December 31, 2015) As Reported Ex. Yen Premium income (7.9)% 1.6% Net Investment income (5.6) (.1) Benefits and expenses (8.2) 1.1 Operating earnings (4.5) 2.5 Operating EPS 7.5 Strong Capital Profile 12/12 12/13 12/14 Aflac RBC ratio 630% 786% 945% Aflac Japan SMR 669% 774%* 857% * Revised from 777% on July 31, 2015 7

Reconciliation of Operating to Net Earnings Per Diluted Share (GAAP Basis) 2013 2014 2015 Operating earnings $6.18 $6.16 $6.16 Reconciling items net of tax: Realized gains (losses): Sales & impairments.09.26.23 Hedge costs related to foreign currency investments (.04) (.05) (.20) Other non-operating income.04.10 (.40) Derivatives & hedging.49.03.06 Net earnings $6.76 $6.50 $5.85 Operating Earnings Per Share (Diluted Basis, GAAP Basis) $ 9.00 EPS ex. yen 8.00 Reported EPS 7.00 6.27 6.60 6.18 6.16 6.00 5.50 5.00 4.00 3.00 2.00 1.00 0.00 2010 2011 2012 2013 2014 Yen impact.19.36.01 (.76) (.26) % inc. ex. 9.5 7.5 5.1 5.2 3.9 2015 (.46) 7.5 6.16 Returning Capital to Shareholders (In Millions) $ 2,500 2,000 $1,924 Dividends Share Repurchase $1,880 Deployable Capital $2,200 $2,100 $1,983 1,500 $1,474 1,000 500 $979 $656 $534 $883 $745 0 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016e 2017e % Payout* 60.7 100.6 23.5 25.2 30.0 24.1 51.0 67.2 74.3 *Dividends and share repurchase as percentage of GAAP operating earnings 8

EPS Objective For 2016, we expect operating earnings per diluted share of $6.17 - $6.41, excluding the impact of foreign currency 2016 Annual EPS Scenarios Average Exchange Rate Annual Operating EPS % Growth Over 2015 Yen Impact 110 $ 6.49-6.73 5.4-9.3 % $.32 115 6.34-6.58 2.9-6.8.17 120.99* 6.17-6.41.2-4.1 125 6.07-6.31 (1.5) - 2.4 (.10) 130 5.95-6.19 (3.4) -.5 (.22) * Actual 2015 weighted-average exchange rate 9