{"schema_version":"secwatch.filing_event.v1","accession":"0000004977-23-000059","form_type":"8-K","ticker":"AFL","cik":"0000004977","company_name":"AFLAC INC","filed_at":"2023-02-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:47.719630+00:00","generated_at":"2026-06-19T00:07:15.770507+00:00","sec_items":["7.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"Aflac adopts LDTI accounting standard; updates historical FAB supplement with no earnings impact","bullets":["Adoption of ASU 2018-12 (LDTI) effective Jan 1, 2023; transition date Jan 1, 2021.","Change in presentation: deferred profit liability moved from benefits/claims to net earned premiums; no impact on net earnings.","FAB Supplement for Dec 31, 2022 adjusted for LDTI; furnished as Exhibit 99.1.","All comparative periods in future financial statements will reflect the new presentation."],"urls":{"canonical":"https://secwatch.observer/filing/0000004977-23-000059","json":"https://secwatch.observer/filing/0000004977-23-000059.json","markdown":"https://secwatch.observer/filing/0000004977-23-000059.md","text":"https://secwatch.observer/filing/0000004977-23-000059.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/4977/000000497723000059/0000004977-23-000059-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/4977/000000497723000059/afl-20230227.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-19T00:07:15.770507+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}