INVESTMENTS (Details - Amortized cost and fair value of fixed maturity securities available for sale by contractual maturity) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Available-for-sale Securities Disclosures
Available for sale securities, Amortized Cost, Total	$ 243,791	$ 245,237
Fixed Maturity Securities Available for Sale, Fair Value, Total	252,954	259,859
Fixed Maturity Securities in a Loss Position AFS
Available-for-sale Securities Disclosures
Due in one year or less, Amortized Cost	945	637
Due after one year through five years, Amortized Cost	7,176	6,669
Due after five years through ten years, Amortized Cost	17,681	12,873
Due after ten years, Amortized Cost	23,330	10,255
Mortgage-backed, asset-backed and collateralized, Amortized Cost	19,249	17,120
Available for sale securities, Amortized Cost, Total	68,381	47,554
Due in one year or less, Fair Value	926	620
Due after one year through five years, Fair Value	6,915	6,529
Due after five years through ten years, Fair Value	16,601	12,338
Due after ten years, Fair Value	21,476	9,607
Mortgage-backed, asset-backed and collateralized, Fair Value	18,716	16,641
Fixed Maturity Securities Available for Sale, Fair Value, Total	64,634	45,735
Bonds available for sale
Available-for-sale Securities Disclosures
Due in one year or less, Amortized Cost	10,295	9,821
Due after one year through five years, Amortized Cost	46,854	48,352
Due after five years through ten years, Amortized Cost	55,985	62,685
Due after ten years, Amortized Cost	67,668	63,168
Mortgage-backed, asset-backed and collateralized, Amortized Cost	61,183	59,281
Available for sale securities, Amortized Cost, Total	241,985	243,307
Due in one year or less, Fair Value	10,412	9,975
Due after one year through five years, Fair Value	49,320	50,873
Due after five years through ten years, Fair Value	57,443	65,889
Due after ten years, Fair Value	70,803	69,442
Mortgage-backed, asset-backed and collateralized, Fair Value	64,976	63,680
Fixed Maturity Securities Available for Sale, Fair Value, Total	$ 252,954	$ 259,859

This item represents the cost of debt and equity securities, which are categorized neither as held-to-maturity nor trading, net of adjustments including accretion, amortization, collection of cash, previous other-than-temporary impairments recognized in earnings (less any cumulative-effect adjustments recognized, as defined), and fair value hedge accounting adjustments, if any.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.2)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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Amount after adjustments of available-for-sale debt securities at cost, maturing after the tenth rolling twelve months following the latest balance sheet. Adjustments include, but are not limited to, accretion, amortization, collection of cash, previous other-than-temporary impairments (OTTI) recognized in earnings less cumulative-effect adjustments, and fair value hedge accounting adjustments. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.

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Amount after adjustments of available-for-sale debt securities at cost, maturing in the sixth through tenth rolling twelve months following the latest balance sheet. Adjustments include, but are not limited to, accretion, amortization, collection of cash, previous other-than-temporary impairments (OTTI) recognized in earnings less cumulative-effect adjustments, and fair value hedge accounting adjustments. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.

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Amount after adjustments of available-for-sale debt securities at cost, maturing in the second through fifth rolling twelve months following the latest balance sheet. Adjustments include, but are not limited to, accretion, amortization, collection of cash, previous other-than-temporary impairments (OTTI) recognized in earnings less cumulative-effect adjustments, and fair value hedge accounting adjustments. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.

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Amount of available-for-sale debt securities at cost, net of adjustments, that do not have a single maturity date and which the entity has decided to disclose separately rather than allocating the cost over several maturity groupings. Adjustments include, but are not limited to, accretion, amortization, collection of cash, previous other-than-temporary impairments (OTTI) recognized in earnings (less any cumulative-effect adjustments, as defined) and fair value hedge accounting adjustments.

+ References

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27198-111563

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-Publisher FASB

-Name Accounting Standards Codification

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Amount of available-for-sale debt securities at fair value that do not have a single maturity date and which the entity has decided to disclose separately rather than allocating the fair value over several maturity groupings.

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Amount of debt securities categorized neither as held-to-maturity nor trading.

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