IN THE HE-SAID, SHE SAID WITH RATING AGENCY, SKEPTICS WIN

The latest chapter in the pitched battle over the exposure that Aflac (AFL) has to some of the hybid securities generated by the ailing European banking community, the skeptics would appear to be carrying the day.

Aflac shares plunged 37% in one trading session last week on concerns about the concentration of some of the hybrid securities in the supplemental insurance concern’s investment portfolio, which included some $8 billion in the securities. However, the stock cut its losses nearly in half late last week after company management did a compelling job of defending its balance sheet and its business model. That recovery, however, ran aground after S&P surprised company management with a downgrade of its financials, citing the investment exposure.

The stock has taken an especially-hard drubbing in Monday’s trading, falling 5% to sink to a fresh low. Investors are concerned that the company could face some additional risks if its credit takes another bruising from the ratings agencies – something that S&P refused to take off the table – because the insurer’s reputation could suffer in Japan, where it does a big chunk of business, and where investors have traditionally been more risk-averse than here in the States.