Oct 30 (Reuters) - Health and life insurance provider

Aflac ( AFL ) swung to a third-quarter net loss on Wednesday,

due to increased foreign exchange-related losses from a

strengthening yen.

Shares of the company were down 1.7% at $108.17 after the

bell.

Net loss during the quarter ended Sept. 30 came in at $93

million, compared with a net profit of $1.6 billion a year

earlier as the yen strengthened by 12.9% during the quarter,

Aflac ( AFL ) said.

The insurer reported revenue of $2.9 billion, down from $5

billion a year ago. It also missed analysts' estimates of $4.42

billion, as per data compiled by LSEG.

Aflac's ( AFL ) Japan unit earned net premiums of 255.4 billion yen

($1.67 billion) during the reported quarter, or 10.5% lower from

a year ago.

The company's U.S. unit earned net premiums of $1.5 billion

for the third-quarter, up 2.8% from a year earlier, reflecting

improved sales.

On an adjusted basis, the Columbus, Georgia-based company

reported a profit of $2.16 per share, beating estimates of $1.69

per share, as per data compiled by LSEG.

The company did not provide commentary on sales forecast for

its U.S. or Japan business.

($1 = 153.3400 yen)