	English [member]
Start Date	2019-04-01	2018-04-01
End Date	2019-06-30	2018-06-30
Filing information [line items]
Disclosure of entity information [abstract]
Name of reporting entity	The Company for Cooperative Insurance
Company symbol code\| ISIN code	8010 \| SA000A0DPSH3
Sector\| Industry group	Financials \| Insurance
Disclosure of document information [abstract]
Whether entity wants to report opening statement of financial position	No
Period covered by financial statements	Quarter 2
Reporting period start date	2019-04-01	2018-04-01
Reporting period end date	2019-06-30	2018-06-30
Description of nature of financial statements	Consolidated
Status of financial statements	Reviewed
Description of presentation currency	Saudi Arabia, Riyals
Level of rounding used in financial statements	Thousands

	Primary auditor [member]	Second primary auditor [member]
	English [member]	English [member]
Start Date	2019-04-01	2019-04-01
End Date	2019-06-30	2019-06-30
Auditors information [line items]
Details of auditors signing report [abstract]
Name of auditor signing report	Omar M. Al Sagga	Gihad M. Al-Amri
Registration number of auditor	369	362
Details of audit firm [abstract]
Name of audit firm	PricewaterhouseCpppers	Dr. Mohamed Al-Amri & Co. Public Accountants & Cosultants
Registration number of audit firm	25	1010433982
Contact number of audit firm	211400	2782883
Address of audit firm	P.O. Box 8282, Riyadh 11482 Kingdom of Saudi Arabia	P. O. Box 8736, Riyadh 11491 Kingdom of Saudi Arabia

	English [member]
Start Date	2019-04-01
End Date	2019-06-30
Auditors report [line items]
Contents of auditors report [abstract]
Nature of auditors opinion	Unmodified opinion
Auditors opinion	Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim condensed financial information is not prepared, in all material respects, in accordance with (“IAS 34”) as endorsed in the Kingdom of Saudi Arabia.
Key audit matters	We have reviewed the accompanying interim statement of financial position of The Company for Cooperative Insurance (A Saudi Joint Stock Company) (the “Company”) as at June 30, 2019 and the related interim statement of income, interim statement of comprehensive income for the three and six months period then ended, and interim statement of changes in equity and interim statement of cash flows for six months period then ended and other explanatory notes
Responsibilities of management and those charged with governance for financial statements	Management is responsible for the preparation and presentation of this interim condensed financial information in accordance with International Accounting Standard 34 - “Interim Financial Reporting” (“IAS 34”) as endorsed in the Kingdom of Saudi Arabia.
Auditors responsibilities for audit of financial statements	We conducted our review in accordance with International Standard on Review Engagements 2410, “Review of interim financial information performed by the independent auditor of the entity” as endorsed in the Kingdom of Saudi Arabia. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing as endorsed in the Kingdom of Saudi Arabia and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
Date of signing audit report by auditor	2019-08-05

Start Date	2019-01-01	2018-01-01	2018-01-01	Note No.
End Date	2019-06-30	2018-12-31	2018-06-30
Statement of financial position [abstract]
Assets [abstract]
Insurance/ takaful operations assets [abstract]
Property and equipment, net, insurance/ takaful operations assets	256,089	266,233	268,136
Investment properties, insurance/ takaful operations assets	9,861	9,861	9,861
Investments in joint ventures and associates, insurance/ takaful operations assets	8,346	7,921	7,802
Deferred policy acquisition costs	138,595	130,651	148,480
Reinsurers/ retakaful share of unearned premiums/ contributions	639,143	544,839	583,238
Prepayments and other assets, insurance/ takaful operations assets	322,313	261,088	172,192
Due from shareholders operations	1,030,188	1,066,659	624,466
Premiums/ insurance receivables/takaful contributions receivable, net	1,631,665	1,517,987	2,544,695	3
Reinsurers/ retakaful share of outstanding claims/ benefits, net	2,907,634	2,917,646	1,504,562
Time (Murabaha) deposits, insurance/ takaful operations assets	1,512,678	1,387,500	0	5
Deferred excess of loss premiums	8,005	8,775	0
Available-for-sale investments, insurance/ takaful operations assets	1,287,736	1,234,907	3,099,819	4
Cash and cash equivalents, insurance/ takaful operations assets	1,288,803	1,117,258	705,875	6
Other assets, insurance/ takaful operations assets	22,168	3,633	15,370
Total insurance/ takaful operations assets	11,063,224	10,474,958	9,684,496
Shareholders assets [abstract]
Investments in joint ventures and associates, shareholders assets	80,722	87,195	78,517
Statutory deposit	125,000	125,000	125,000	10
Prepayments and other assets, shareholders assets	200	0	208
Time (Murabaha) deposits, shareholders assets	1,744,933	851,625	0	5
Accrued investment income	12,610	0	93,142
Available-for-sale investments, shareholders assets	1,312,354	1,670,223	2,642,476	4
Due from insurance/ takaful operations assets	-1,030,188	-1,066,659	-624,466
Cash and cash equivalents, shareholders assets	153,640	482,982	165,524	6
Other assets, shareholders assets	2,383	2,254	2,125
Total shareholders assets	2,401,654	2,152,620	2,482,526
Total assets	13,464,878	12,627,578	12,167,022
Liabilities and equity [abstract]
Insurance/ takaful operations liabilities and surplus (deficit) [abstract]
Insurance/ takaful operations liabilities [abstract]
Gross unearned premiums/ contributions	4,305,868	3,820,293	4,098,734	7
Unearned commission income	40,264	39,299	38,485
Employees end of service benefits, insurance/ takaful operations liabilities	135,449	133,276	121,521
Reserve for insurance/ takaful operations	7,390	8,690	9,404
Reinsurers/ retakaful balance payable	254,775	94,720	120,295
Gross outstanding claims/ benefits including IBNR payable	4,823,901	4,962,611	3,555,691	7
Other technical reserves	1,621	1,621	1,621
Accrued expenses payable, insurance/ takaful operations liabilities	1,452,396	1,505,280	1,921,707
Total insurance/ takaful operations liabilities	11,021,664	10,565,790	9,867,458
Insurance/ takaful operations surplus (deficit) [abstract]
Surplus (deficit) from insurance/ takaful fund	6,348	0	0
Fair value reserves on investments	47,438	-78,606	-177,083
Other insurance/ takaful operations surplus (deficit)	-12,226	-12,226	-5,879
Total insurance/ takaful operations surplus (deficit)	41,560	-90,832	-182,962
Total insurance/ takaful operations liabilities and surplus (deficit)	11,063,224	10,474,958	9,684,496
Shareholders liabilities and equity [abstract]
Shareholders liabilities [abstract]
Zakat payable	271,248	237,080	255,550
Dividend payable	6,411	6,411	6,414
Accrued expenses payable, shareholders liabilities	7,822	7,822	7,112
Other liabilities, shareholders liabilities	2,383	2,254	2,125
Total shareholders liabilities	287,864	253,567	271,201
Shareholders equity [abstract]
Equity attributable to owners of parent [abstract]
Share capital	1,250,000	1,250,000	1,250,000	8
Statutory reserve	1,000,000	1,000,000	1,000,000	11
Fair value reserve on investments, shareholders equity	14,027	-120,118	-137,715
Retained earnings (accumulated losses)	-150,237	-230,829	99,040
Total equity attributable to owners of parent	2,113,790	1,899,053	2,211,325
Total equity attributable to equity holders of company	2,113,790	1,899,053	2,211,325
Total shareholders liabilities and equity	2,401,654	2,152,620	2,482,526
Total insurance/ takaful operations liabilities, surplus (deficit) and shareholders liabilities and equity	13,464,878	12,627,578	12,167,022

Start Date	2019-04-01	2018-04-01	2019-01-01	2018-01-01
End Date	2019-06-30	2018-06-30	2019-06-30	2018-06-30
Statement of insurance/ takaful operations [abstract]
Statement of insurance/ takaful operations and accumulated surplus (deficit) [abstract]
Income from insurance/ takaful operations [abstract]
Net premiums/ contributions earned [abstract]
Net premiums/ contributions written [abstract]
Gross premiums/ contributions written	1,999,514	1,755,864	4,456,547	3,851,576
Excess of loss expense	5,977	8,168	12,393	15,866
Reinsurance/ retakaful premiums ceded	462,200	352,251	698,869	538,258
Net premiums/ contributions written	1,531,337	1,395,445	3,745,285	3,297,452
Changes in unearned premiums/ contributions	-17,895	-325,490	485,575	-306,510
Reinsurance/ retakaful share of unearned premiums/ contributions	-157,646	-82,108	-94,304	7,887
Net premiums/ contributions earned	1,706,878	1,803,043	3,354,014	3,596,075
Reinsurance/ retakaful commissions	23,084	21,189	49,903	46,632
Fees and other income from insurance/ takaful operations	1,740	2,008	2,538	3,241
Other non-operating income from insurance/ takaful operations	4,295	4,604	10,172	8,945
Total income from insurance/ takaful operations	1,735,997	1,830,844	3,416,627	3,654,893
Cost and expenses [abstract]
Net claims/ benefits incurred [abstract]
Net claims/ benefits paid [abstract]
Gross claims/ benefits paid	1,576,301	1,976,382	3,403,018	4,187,861
Reinsurance/ retakaful share of gross claims/ benefits paid	108,156	304,809	427,610	565,042
Net claims/ benefits paid	1,468,145	1,671,573	2,975,408	3,622,819
Changes in outstanding claims/ benefits including IBNR	92,548	-276,695	-138,710	-656,590
Changes in reinsurance/ retakaful share of outstanding claims/ benefits	-158,200	252,602	10,012	261,922
Changes in reserve for takaful activities	-420	-424	-1,300	-1,172
Net claims/ benefits incurred	1,402,073	1,647,056	2,845,410	3,226,979
Policy acquisition costs	85,598	101,465	172,470	201,794
General and administrative expenses, insurance/ takaful operations	202,533	116,486	308,036	215,874
Other underwriting income	2,107	2,027	5,627	5,928
Other underwriting expenses	28,442	31,719	68,647	74,131
Realised gain (loss) on available-for-sale investments	35,012	12,068	66,020	51,178
Share of profit (loss) of joint ventures and associates	0	255	425	781
Other cost and expenses	11,477	11,061	30,659	32,349
Total cost and expenses	1,693,004	1,893,437	3,353,150	3,693,240
Surplus (deficit) for period from insurance/ takaful operations	42,993	-62,593	63,477	-38,347
Shareholders appropriation from insurance/ takaful operations surplus (deficit)	38,693	-60,168	57,129	-38,347
Net result for period from insurance/ takaful operations after shareholders appropriation	4,300	-2,425	6,348	0
Policyholders share of accumulated surplus, at start of period	2,048	2,425
Policyholders share of accumulated surplus, at end of period	6,348	0	6,348	0

Start Date	2019-04-01	2018-04-01	2019-01-01	2018-01-01
End Date	2019-06-30	2018-06-30	2019-06-30	2018-06-30
Statement of shareholders operations [abstract]
Profit (loss) [abstract]
Income (loss) from continuing operations [abstract]
Shareholders appropriation of surplus (deficit) transferred from insurance/ takaful operations	38,693	-60,168	57,129	-38,347
Revenue [abstract]
Investment income	31,962	100,767	59,775	122,255
Total revenue	31,962	100,767	59,775	122,255
Expenses [abstract]
General and administrative expenses, shareholders operations	249	2,330	470	3,711
Total expenses	249	2,330	470	3,711
Income (loss) from continuing operations before zakat and income tax	70,406	38,269	116,434	80,197
Zakat expenses on continuing operations for period	18,858	14,810	35,842	29,661
Profit (loss) from continuing operations	51,548	23,459	80,592	50,536
Profit (loss) for the period	51,548	23,459	80,592	50,536
Profit (loss), attributable to [abstract]
Profit (loss), attributable to saudi shareholders of company	51,548	23,459	80,592	50,536
Earnings per share [abstract]
Basic earnings (loss) per share [abstract]
Basic earnings (loss) per share from continuing operations	0.4124	0.1877	0.6447	0.4043
Total basic earnings (loss) per share	0.4124	0.1877	0.6447	0.4043
Weighted average number of equity shares outstanding	125000000	125000000	125000000	125000000

Start Date	2019-04-01	2018-04-01	2019-01-01	2018-01-01	Note No.
End Date	2019-06-30	2018-06-30	2019-06-30	2018-06-30
Statement of other comprehensive income, before tax [abstract]
Net result for period from insurance/ takaful operations after shareholders appropriation	4,300	-2,425	6,348	0
Other comprehensive income [abstract]
Components of other comprehensive income that will be reclassified to profit or loss [abstract]
Available-for-sale financial assets [abstract]
Gains (losses) on remeasuring available-for-sale financial assets	45,457	-82,936	126,044	-99,192	4
Reclassification adjustment on available-for-sale financial assets due to sale	0	259	0	-2,614	4
Total other comprehensive income (loss), available-for-sale financial assets	45,457	-83,195	126,044	-96,578
Total other comprehensive income (loss), that will be reclassified to profit or loss	45,457	-83,195	126,044	-96,578
Total other comprehensive income (loss)	45,457	-83,195	126,044	-96,578
Total comprehensive income (loss) for period	49,757	-85,620	132,392	-96,578

Start Date	2019-04-01	2018-04-01	2019-01-01	2018-01-01	Note No.
End Date	2019-06-30	2018-06-30	2019-06-30	2018-06-30
Statement of other comprehensive income, before tax [abstract]
Statement of comprehensive income [abstract]
Profit (loss) for the period	51,548	23,459	80,592	50,536
Other comprehensive income [abstract]
Components of other comprehensive income that will be reclassified to profit or loss [abstract]
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss	-281	-1,711	1,355	-809
Available-for-sale financial assets [abstract]
Gains (losses) on remeasuring available-for-sale financial assets	31,106	-94,827	131,645	-47,651	4
Reclassification adjustment on available-for-sale financial assets due to sale			-1,145	3,516	4
Total other comprehensive income (loss), available-for-sale financial assets	31,106	-94,827	132,790	-51,167
Total other comprehensive income (loss), that will be reclassified to profit or loss	30,825	-96,538	134,145	-51,976
Total other comprehensive income (loss)	30,825	-96,538	134,145	-51,976
Total comprehensive income (loss) for period	82,373	-73,079	214,737	-1,440
Total comprehensive income (loss) attributable to [abstract]
Total comprehensive income (loss), attributable to saudi shareholders of company	82,373	-73,079	214,737	-1,440

Start Date	2019-01-01	2018-01-01	Note No.
End Date	2019-06-30	2018-06-30
Statement of cash flows, indirect method [abstract]
Statement of cash flows, insurance/ takaful operations [abstract]
Cash flows from (used in) operating activities, insurance/ takaful operations [abstract]
Net result for period from insurance/ takaful operations after shareholders appropriation	6,348	0
Adjustments to reconcile net income to net cash from insurance/ takaful operations after shareholders appropriation
Adjustments for depreciation, insurance/ takaful operations cash flow	11,479	10,915
Adjustments for employees end of service benefits	8,046	6,216
Adjustments for allowance for doubtful receivables	58,323	17,098
Adjustments for (gains) losses on disposal of available-for-sale investments	0	2,614
Adjustment for (income) loss from joint ventures and associates, insurance/ takaful operations cash flow	-425	-781
Other adjustments to reconcile net income to net cash from insurance/ takaful operating activities	2,657	2,791
Total adjustments to reconcile net income to net cash from insurance/ takaful operations after shareholders appropriation	80,080	38,853
Changes in operating assets and liabilities [abstract]
Adjustments for decrease (increase) in premium receivables, net	-172,001	-304,115
Adjustments for decrease (increase) in prepayments and other assets	-61,225	17,427
Adjustments for increase (decrease) in outstanding claims including IBNR	-138,710	-656,590
Adjustments for increase (decrease) in reinsurers/ retakaful balance payable	160,055	-87,627
Adjustments for increase (decrease) in accrued expenses and other liabilities	-52,884	634,055
Adjustments for decrease (increase) in reinsurers/ retakaful share of outstanding claims, net	10,012	261,922
Adjustments for decrease (increase) in deferred policy acquisition costs	-7,944	22,310
Adjustments for decrease (increase) in deferred excess of loss expense	770	11,293
Adjustments for decrease (increase) in unearned commission income	965	-15,176
Adjustments for movement in gross unearned premiums/ contributions	485,575	-306,510
Adjustments for reinsurance/ retakaful share of unearned premiums/ contributions	-94,304	7,887
Adjustment for changes in other reserves	-1,300	-1,172
Total changes in operating assets and liabilities	129,009	-416,296
Net cash flows from (used in) insurance/ takaful operations	215,437	-377,443
Other inflows (outflows) of cash classified as operating activities, insurance/ takaful operations cash flow	-5,873	-3,937
Net cash flows from (used in) operating activities, insurance/ takaful operations	209,564	-381,380
Cash flows from (used in) investing activities, insurance/ takaful operations [abstract]
Time (Murabaha) deposits, insurance/ takaful operations cash flow	-125,178	61,394
Proceeds from sales of available-for-sale investments, insurance/ takaful operations cash flow	334,303	140,503
Purchase of available-for-sale investments, insurance/ takaful operations cash flow	261,088	379,084
Purchase of property and equipment, insurance/ takaful operations cash flow	1,335	0
Other inflows (outflows) of cash classified as investing activities, insurance/ takaful operations cash flow	-21,192	-163
Net cash flows from (used in) investing activities, insurance/ takaful operations	-74,490	-177,350
Cash flows from (used in) financing activities, insurance/ takaful operations [abstract]
Adjustments for increase (decrease) in due to shareholders operations	36,471	149,461
Net cash flows from (used in) financing activities, insurance/ takaful operations	36,471	149,461
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes	171,545	-409,269
Net increase (decrease) in cash and cash equivalents	171,545	-409,269
Cash and cash equivalents at beginning of period	1,117,258	1,115,144	6,6
Cash and cash equivalents at end of period	1,288,803	705,875	6,6

Start Date	2019-01-01	2018-01-01	Note No.
End Date	2019-06-30	2018-06-30
Statement of cash flows, indirect method [abstract]
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Net profit (loss) for period [abstract]
Income (loss) from continuing operations before zakat and income tax	116,434	80,197
Net profit (loss) for period (before zakat expenses and income tax)	116,434	80,197
Adjustments to reconcile profit (loss) [abstract]
Adjustments for realised loss (gain) on available-for-sale investments, shareholders cash flow	1,145	-3,516
Adjustment for loss (income) from joint ventures and associates, shareholders cash flow	-10,925	-13,865
Total adjustments to reconcile profit (loss)	-9,780	-17,381
Changes in operating assets and liabilities [abstract]
Adjustments for increase (decrease) in accrued expenses and other liabilities, shareholders cash flow	0	3,112
Adjustments for decrease (increase) in prepayments and other assets, shareholders assets	-200	1,542
Total changes in operating assets and liabilities	-200	4,654
Net cash flows from (used in) operations	106,454	67,470
Net cash flows from (used in) operating activities	106,454	67,470
Cash flows from (used in) investing activities [abstract]
Purchase of available-for-sale investments	347,500	314,637
Proceeds from disposal of available-for-sale investments	837,014	189,289
Proceeds form Murabaha/ time deposits matured during the period	1,757,134	82,035
Purchase of term deposits investments	2,650,442	0
Dividends received	18,753	22,986
Other inflows (outflows) of cash	-12,610	-6,788
Net cash flows from (used in) investing activities	-397,651	-27,115
Cash flows from (used in) financing activities [abstract]
Due to reinsurance/ retakaful operations	36,471	149,461
Other inflows (outflows) of cash	-1,674	-7,429
Net cash flows from (used in) financing activities	-38,145	-156,890
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-329,342	-116,535
Net increase (decrease) in cash and cash equivalents	-329,342	-116,535
Cash and cash equivalents at beginning of period	482,982	282,059	6,6
Cash and cash equivalents at end of period	153,640	165,524	6,6

[400100] Notes forming part of accounts

	English [member]	Note No.
Start Date	2019-04-01
End Date	2019-06-30
Notes forming part of accounts [line items]
Disclosure of notes and other explanatory information [text block]
Disclosure of general information about reporting entity [abstract]
Disclosure of general information about reporting entity [text block]	1. GENERAL The Company for Cooperative Insurance (the “Company”) is a Saudi joint stock Company established in Riyadh, Kingdom of Saudi Arabia by Royal Decree Number M/5 and incorporated on January 18, 1986 corresponding to Jumada Al-Awal 8, 1406H under Commercial Registration No. 1010061695. The Company’s head office is located on Thumamah Road (At Takhassusi) ArRabi District, P.O. Box 86959, Riyadh 11632, Kingdom of Saudi Arabia.The purpose of the Company is to transact cooperative insurance operations and all related activities including reinsurance and agency activities. Its principal lines of business include medical, motor, marine, fire, engineering, energy, aviation, takaful and casualty insurance.On July 31, 2003 corresponding to Jumada Thani 2, 1424H the Law on the Supervision of Cooperative Insurance Companies (“Insurance Law”) was promulgated by Royal Decree Number (M/32). On December 1, 2004 corresponding to Shawwal 18, 1425H, the Saudi Arabian Monetary Authority (“SAMA”) as the principal authority responsible for the application and administration of the Insurance Law and its implementing regulations, granted the Company a license to transact insurance activities in Saudi Arabia.The Company conducts the business and advances funds to the insurance operations as required. On January 20, 2004 the Company amended its Articles of Association giving authority to the Board of Directors to determine the disposition of the surplus from insurance operations.On March 20, 2004, the Board of Directors approved the distribution of the surplus from insurance operations in accordance with the Implementing Regulations issued by SAMA, whereby the shareholders of the Company are to receive 90% of the annual surplus from insurance operations and the policyholders are to receive the remaining 10%. Any deficit arising on insurance operations is transferred to the shareholders’ operations in full.	1
Disclosure of statement of compliance [text block]	Statement of complianceThe interim condensed financial information of the Company as at and for the period ended 30 June 2019 have been prepared in accordance with International Accounting Standard 34 Interim Financial Reporting (“IAS 34”) as endorsed in the Kingdom of Saudi Arabia and other standards and pronouncements issued by the Saudi Organisation for Certified Public Accountants (“SOCPA”).The financial statements of the Company as at and for the period and year ended 31 March 2019 and 31 December 2018, respectively, were prepared in compliance with the IAS 34 and the International Financial Reporting Standards (“IFRS”) respectively, as modified by SAMA for the accounting of zakat and income tax (relating to the application of IAS 12 – “Income Taxes” and IFRIC 21 – “Levies” so far as these relate to zakat and income tax).On 18 July 2019, SAMA instructed the insurance companies in the Kingdom of Saudi Arabia to account for the zakat and income taxes in the statement of income. This aligns with the IFRS and its interpretations as issued by the International Accounting Standards Board (“IASB”) and as endorsed in the Kingdom of Saudi Arabia and with the other standards and pronouncements that are issued by the Saudi Organisation for Certified Public Accountants (“SOCPA”) (collectively referred to as “IFRS as endorsed in KSA”).Accordingly, the Company changed its accounting treatment for zakat by retrospectively adjusting the impact in line with International Accounting Standard 8, Accounting Policies, Changes in Accounting Estimates and Errors (as disclosed in note 2.2(c)) and the effects of this change are disclosed in note 17 to the interim condensed financial information.The interim condensed financial information is prepared under the going concern basis and the historical cost convention, except for the measurement at fair value of available for sale investments and investment in associates which is accounted for under the equity method and end of service benefits based on actuarial valuation techniques. The Company’s interim condensed statement of financial position is not presented using a current/non-current classification. However, the following balances would generally be classified as non-current: statutory deposit, accrued income on statutory deposit, property and equipment, intangible assets, investment property, investments in associates, available for sale investments, reserve for discontinued operations, end-of-service indemnities and return payable on statutory deposit. All other financial statement line items would generally be classified as current.The Company presents its statement of financial position in order of liquidity. As required by the Saudi Arabian Insurance Regulations, the Company maintains separate books of accounts for Insurance Operations and Shareholders’ Operations and presents the financial statements accordingly (Note 18). Assets, liabilities, revenues and expenses clearly attributable to either activity are recorded in the respective accounts. The basis of allocation of expenses from joint operations is determined and approved by the management and the Board of Directors.The interim statement of financial position, statements of income, comprehensive income and cash flows of the insurance operations and shareholders operations which are presented in Note 18 of the financial statements have been provided as supplementary financial information to comply with the requirements of the guidelines issued by SAMA implementing regulations and is not required under IFRSs. SAMA implementing regulations requires the clear segregation of the assets, liabilities, income and expenses of the insurance operations and the shareholders operations. Accordingly, the interim statements of financial position, statements of income, comprehensive income and cash flows prepared for the insurance operations and shareholders operations as referred to above, reflect only the assets, liabilities, income, expenses and comprehensive income or losses of the respective operations.In preparing the Company-level financial statement in compliance with IFRS, the balances and transactions of the insurance operations are amalgamated and combined with those of the shareholders’ operations. Inter-operation balances, transactions and unrealised gains or losses, if any, are eliminated in full during amalgamation. The accounting policies adopted for the insurance operations and shareholders’ operations are uniform for like transactions and events in similar circumstances.The interim condensed financial information does not include all of the information required for full annual financial information and should be read in conjunction with the annual financial statement as of and for the year ended December 31, 2018. This interim condensed financial information is expressed in Saudi Arabian Riyals (SAR) and is rounded off to the nearest thousands.	2 (a)
Disclosure of issued IFRS not yet adopted [text block]	ii) Standards issued but not yet effectiveIn addition to the above mentioned standards, the following standards and interpretations that are issued, but not yet effective, up to the date of issuance of the Company’s financial statements are disclosed below. The Company intends to adopt these standards, if applicable, when they become effective. Further, the Company has chosen not to early adopt the amendments and revisions to the International Financial Reporting Standards which have been published and are mandatory for compliance for the Company with effect from future dates.	2 (c ) ii
Disclosure of critical accounting judgements, estimates and assumptions, general [text block]	Critical accounting judgments, estimates and assumptionsThe preparation of the interim condensed financial statements requires the use of estimates and judgments that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the interim condensed financial information and the reported amounts of revenues and expenses during the reporting period. Although these estimates and judgments are based on management’s best knowledge of current events and actions, actual results ultimately may differ from those estimates. Estimates and judgments are continually evaluated and based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.The estimate and judgments used by management in the preparation of the interim condensed financial information are consistent with those followed in the preparation of the Company’s annual financial statements for the year ended December 31, 2018. Following are the accounting judgments and estimates that are critical in preparation of this interim condensed financial information:i) The ultimate liability arising from claims made under insurance contractsThe estimation of the ultimate liability arising from claims made under insurance contracts is the Company’s most critical accounting estimate. There are several sources of uncertainty that need to be considered in the estimate of the liability that the Company will ultimately pay for such claims. Estimates are made at the end of the reporting period both for the expected ultimate cost of claim reported and for the expected ultimate costs of claims incurred but not reported (“IBNR”). Liabilities for unpaid reported claims are estimated using the input of assessments for individual cases reported to the Company. At the end of each reporting period, prior year claims estimates are reassessed for adequacy and changes are made to the provision.The provision for claims incurred but not reported (IBNR) is an estimation of claims which are expected to be reported subsequent to the date of statement of financial position, for which the insured event has occurred prior to the date of statement of financial position. The primary technique adopted by management in estimating the cost of notified and IBNR claims, is that of using the past claims settlement trends to predict future claims settlement trends. A range of methods such as Chain Ladder Method, Bornhuetter-Ferguson Method and Expected Loss Ratio Method are used by the actuaries to determine these provisions. Actuary had also used a segmentation approach including analyzing cost per member per year for medical line of business. Underlying these methods are a number of explicit or implicit assumptions relating to the expected settlement amount and settlement patterns of claims.ii) Impairment of available-for-sale financial assetsThe Company determines that available-for-sale financial assets are impaired when there has been a significant or prolonged decline in the fair value of the available-for-sale financial assets below its cost. The determination of what is significant or prolonged requires judgment. For equity and mutual funds, a period of 12 months or longer is considered to be prolonged and a decline of 30% from original cost is considered significant as per Company policy. In making this judgment, the Company also evaluates among other factors, the normal volatility in share price, the financial health of the investee, industry and sector performance, changes in technology, and operational and financing cash flows. iii) Impairment of receivablesA provision for impairment of receivables is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables. Significant financial difficulties of the debtor, probability that the debtor will enter bankruptcy or financial reorganization, and default or delinquency in payments are considered indicators that the receivable is impaired.iv) Fair value of financial instrumentsFair values of available-for-sale investments are based on quoted prices for marketable securities or estimated fair values. The fair value of commission-bearing items is estimated based on discounted cash flows using commission for items with similar terms and risk characteristics.The fair value of financial instruments where no active market exists or where quoted prices are not otherwise available are determined by using valuation techniques. In these cases the fair values are estimated from observable data in respect of similar financial instruments or using models. Where market observable inputs are not available, they are estimated based on appropriate assumptions. Where valuation techniques (for example, models) are used to determine fair values, they are validated and periodically reviewed. All models are calibrated to ensure that outputs reflect actual data and comparative market prices. To the extent practical, models use only observable data; however, areas such as credit risk (both own credit risk and counterparty risk), volatilities and correlations require management to make estimates. Please refer fair value of financial instruments disclosure in note 14.	2 (b)
Disclosure of summary of significant accounting policies [abstract]
Disclosure of summary of significant accounting policies, general comment [text block]	c) Significant accounting policiesThe accounting policies used in the preparation of the interim condensed financial information are consistent with those followed in the preparation of the Company’s annual financial statements for the year ended 31 December 2018, except for the adoption of the new standards mentioned in note 2(c)(i) and change in the accounting for zakat and income tax as mentioned in 2(c)(iii) below:i) Standard effective from January 1, 2019 The Company adopted IFRS 16 using the modified retrospective approach. The Company elected to apply the standard to contracts that were previously identified as lease applying IAS 17 and IFRIC 4. The Company therefore did not apply the standard to contracts that were not previously identified as containing a lease applying IAS 17 and IFRIC 4. The Company elected to use the exemptions proposed by the standard on lease contracts for which the lease terms ends within 12 months as of the date of initial application, and lease contracts for which the underlying asset is of low value. During the period the Company has performed an assessment of IFRS 16 and resolved that impact of difference as compared to leases accounted for applying IAS 17 & IFRIC 4 is not material to the Company’s financial statements as a whole.ii) Standards issued but not yet effectiveIn addition to the above mentioned standards, the following standards and interpretations that are issued, but not yet effective, up to the date of issuance of the Company’s financial statements are disclosed below. The Company intends to adopt these standards, if applicable, when they become effective. Further, the Company has chosen not to early adopt the amendments and revisions to the International Financial Reporting Standards which have been published and are mandatory for compliance for the Company with effect from future dates.2. BASIS OF PREPARATION (continued)(c) Significant accounting policies (continued)IFRS 9 - “Financial Instruments”, (including amendments to IFRS 4, Insurance Contracts) In July 2014, the IASB published IFRS 9 Financial Instruments which will replace IAS 39 Financial Instruments: Recognition and Measurement. The standard incorporates new classification and measurements requirements for financial assets, the introduction of an expected credit loss impairment model which will replace the incurred loss model of IAS 39, and new hedge accounting requirements. Under IFRS 9, all financial assets will be measured at either amortised cost or fair value. The basis of classification will depend on the business model and the contractual cash flow characteristics of the financial assets. The standard retains most of IAS 39's requirements for financial liabilities except for those designated at fair value through profit or loss whereby that part of the fair value changes attributable to own credit is to be recognised in other comprehensive income instead of the income statement. The hedge accounting requirements are more closely aligned with risk management practices and follow a more principle based approach.In September 2016, the IASB published amendments to IFRS 4 to address issues arising from the different effective dates of IFRS 9 and the new insurance contracts standard (IFRS 17). The amendments introduce two alternative options of applying IFRS 9 for entities issuing contracts within the scope of IFRS 4: a temporary exemption; and an overlay approach. The temporary exemption enables eligible entities to defer the implementation date of IFRS 9 for annual periods beginning before 1 January 2022 and continue to apply IAS 39 to financial assets and liabilities. An entity may apply the temporary exemption from IFRS 9 if: (i) it has not previously applied any version of IFRS 9, other than only the requirements for the presentation of gains and losses on financial liabilities designated as FVPL; and (ii) its activities are predominantly connected with insurance on its annual reporting date that immediately precedes 1 April 2016.The overlay approach allows an entity applying IFRS 9 to reclassify between profit or loss and other comprehensive income an amount that results in the profit or loss at the end of the reporting period for certain designated financial assets being the same as if an entity had applied IAS 39 to these designated financial assets.An entity can apply the temporary exemption from IFRS 9 for annual periods beginning on or after 1 January 2018. An entity may start applying the overlay approach when it applies IFRS 9 for the first time.The Company performed an assessment of the amendments and reached the conclusion that its activities are predominantly connected with insurance. The Company intends to apply the temporary exemption from IFRS 9 and, therefore, continue to apply IAS 39 to its financial assets and liabilities for the period ended June 30, 2019 and 2018. The Company is eligible and have chosen to apply the temporary exemption under the amendments to IFRS 4. The impact of the adoption of IFRS 9 on the Company's financial information will, to a large extent, have to take into account the interaction with the forthcoming insurance contracts standard. IASB through its amendments to IFRS 4 issued in September 2016 had allowed temporary exemption if a Company meets the following criteria:- the Company has not previously applied any version of IFRS 9; and - its activities are predominantly connected with insurance that is defined as total percentage of carrying amount of insurance liabilities is greater than 90% of its total liabilities.The Company performed a high-level impact assessment of IFRS 9. This preliminary assessment is based on currently available information and may be subject to changes arising from further detailed analyses or additional reasonable and supportable information being made available to the Company in the future. Overall, the Company expects no significant impact on its statement of financial position and equity, except for the effect of applying the impairment requirements of IFRS 9. However, the impact of the same is not expected to be significant. Further, the Company believes that IFRS 9 would have an impact on the classification of financial instruments required to be mandatorily mentioned at fair value i.e investments classified under available for sale investments in Note 5. At present it is not possible to provide reasonable estimate of the effects of application of this new standard as the Company is yet to perform a detailed review.IFRS 17 - “Insurance Contracts”, applicable for the period beginning on or after 1 January 2022, and will supersede IFRS 4 “Insurance Contracts”. Earlier adoption permitted if both IFRS 15 “Revenue from Contracts with Customers” and IFRS 9 “Financial Instruments” have also been applied. The Company expects a material impact on measurement and disclosure of insurance and reinsurance that will affect both the statement of income and the statement of financial position. The Company has decided not to early adopt this new standard.2. BASIS OF PREPARATION (continued)(c) Significant accounting policies (continued)iii) Change in accounting policy in relation to accounting for zakatAs mentioned in note 2(a), the basis of preparation has been changed for the period ended 30 June 2019, based on latest instructions from SAMA dated 18 July 2019. Previously, zakat was recognized in the statement of changes in equity as per the SAMA circular no 381000074519 dated 11 April 2017. As per SAMA instructions dated 18 July 2019, the zakat and income tax shall be recognized in the statement of income. The Company has accounted for this change in the accounting for zakat retrospectively and the effects of the above change are disclosed in note 17 to the interim condensed financial information. The change has resulted in reduction of reported income of the Company for the three month and six month periods ended 30 June 2018 by SR 14.8 million and SR 29.6 million, respectively. The change has had no impact on the interim statement of cash flows for the period ended 30 June 2018.Zakat:The Company is subject to Zakat in accordance with the regulations of the General Authority of Zakat and Income Tax (“GAZT”). Zakat expense is charged to the statement of income. Zakat is not accounted for as income tax and as such no deferred tax is calculated relating to zakat.	2 (C )
Disclosure of notes forming part of accounts [abstract]
Disclosure of reinsurers/ retakaful share of outstanding claims, net [text block]	(ii) Gross outstanding claims and reserves, net comprise of the following: June 30, December 31, 2019 2018 (Unaudited) (Audited) SAR’000Gross outstanding claims 3,214,137 3,330,828Less: Realizable value of salvage and subrogation (39,165) (59,672) 3,174,972 3,271,156Add: Incurred but not reported claims reserve 1,647,014 1,684,183Add: Premium deficiency reserve 1,915 7,272Gross outstanding claims and reserves 4,823,901 4,962,611 Less: Reinsurers’ share of gross outstanding claims (2,662,439) (2,725,809)Less: Reinsurers’ share of incurred but not reported claims (245,195) (191,837)Reinsurers’ share of outstanding claims and reserves (2,907,634) (2,917,646) Net outstanding claims and reserves 1,916,267 2,044,965There are several sources of uncertainty that need to be considered in the estimate of the liability that the Company will ultimately pay for such claims. The management and external actuary had made a detailed assessment of technical reserves and the various parameters in the valuation of technical liabilities. As at June 30, 2019, based on the recommendations of external actuary, management had recorded technical reserves (Gross outstanding claims and reserves) which amounted to SAR 4.82 billion (2018: SAR 4.96 billion). Significant portion of reserves relates to medical line of business which are a best-estimate of the expected ultimate claim trends as at June 30, 2019.	7 (ii)
Disclosure of reinsurers/ retakaful share of unearned premium/ contributions, net [text block]	7. UNEARNED PREMIUM AND GROSS OUTSTANDING CLAIMS AND RESERVES, NET(i) The movement in unearned premiums is as follows: June 30, 2019 December 31, 2018 (Unaudited) (Audited) Gross Due from reinsurers Net Gross Due from reinsurers Net SAR’000Balance as at the beginning of the period / year 3,820,293 (544,839) 3,275,454 4,405,244 (591,125) 3,814,119 Premiums written during the period / year 4,456,547 (698,869) 3,757,678 7,641,245 (1,098,103) 6,543,142Premiums earned during the period / year (3,970,972) 604,565 (3,366,407) (8,226,196) 1,144,389 (7,081,807)Balance as at the end of the period / year 4,305,868 (639,143) 3,666,725 3,820,293 (544,839) 3,275,454	7 (i)
Disclosure of investments [text block]	5. MUDARABA DEPOSITSThe deposits are held with banks and financial institution registered with Capital Market Authority in the Kingdom of Saudi Arabia. These deposits are predominately in Mudaraba structures. These deposits are denominated in US Dollars and have an original maturity of more than three months to one year and yield on average financial incomes at rates 4.08%. The movements in deposits during the period/ year is as follows: June 30, 2019(Unaudited) December 31,2018(Audited) SAR’000Insurance Operations Balance at the beginning of the period/ year 1,387,500 - Placed during the period/ year 3,033,192 1,387,500Proceeds during the period/ year (2,908,014) - Balance at the end of the period/ year 1,512,678 1,387,500Shareholders’ Operations Balance at the beginning of the period/ year 851,625 82,035Placed during the period/ year 2,650,442 851,625Matured during the period/ year (1,757,134) (82,035)Balance at the end of the period/ year 1,744,933 851,625 Total 3,257,611 2,239,125	5
Disclosure of investments in available-for-sale investments [text block]	. AVAILABLE-FOR-SALE INVESTMENTS (continued)The movement of changes in fair value of investments is as follows: Three months ended June 30, 2019 (Unaudited) Three months ended June 30, 2018(Unaudited) Six months ended June 30, 2019 (Unaudited) Six months ended June 30, 2018(Unaudited) SAR’000Insurance Operations Change in fair value 45,457 (82,936) 126,044 (99,192)Net amount recycled to interim statement of income - insurance operations - (259) - 2,614 45,457 (83,195) 126,044 (96,578)Shareholders’ Operations Change in fair value 31,106 (94,827) 131,645 (47,651)Net amount recycled to interim statement of income - shareholders’ operations - - 1,145 (3,516) 31,106 (94,827) 132,790 (51,167) Total 76,563 (178,022) 258,834 (147,745)	4
Disclosure of premiums/ contributions and insurance/ reinsurance or takaful/ retakaful balance receivables [text block]	3. RECEIVABLES, NETReceivables comprise net amounts due from the following: June 30, 2019(Unaudited) December 31,2018(Audited) SAR’000Policyholders 1,166,637 778,456Brokers and agents 568,871 757,943Related parties (note 13) 30,893 55,506 1,766,401 1,591,905Receivables from reinsurers 67,689 62,517Administrative service plan 15,438 23,105 1,849,528 1,677,527Provision for doubtful receivables (217,863) (159,540)Receivables, net 1,631,665 1,517,987	3
Disclosure of cash and cash equivalents [text block]	6. CASH AND CASH EQUIVALENTS June 30, 2019(Unaudited) December 31,2018(Audited) SAR’000Insurance Operations Mudaraba deposits - 210,000 Bank balances and cash 1,288,803 907,258 1,288,803 1,117,258Shareholders’ Operations Mudaraba deposits 76,660 400,000Bank balances and cash 76,980 82,982 153,640 482,982 Total cash and cash equivalents 1,442,443 1,600,2406. CASH AND CASH EQUIVALENTS (continued)Mudaraba deposits are maintained with banks and financial institutions and have a maturity of three months or less from the date of acquisition. These earn commission at an average rate of 3.99% per annum as at June 30, 2019 and December 31, 2018.Bank balances and cash includes call account balance of SAR 43 million (December 31, 2018: SAR 65 million). Both bank balances and mudaraba deposits (including off-balance sheet exposures) are placed with counterparties with sound credit ratings under Standard and Poor's and Moody’s ratings methodology.	6
Disclosure of statutory deposit [text block]	10. STATUTORY DEPOSITIn compliance with Article 58 of the Insurance Implementing Regulations of SAMA, the Company has deposited 10 percent of its share capital, amounting to SAR 125 million (December 31, 2018: SAR 125 million), in a bank designated by SAMA. The statutory deposit is maintained with the National Commercial Bank and can be withdrawn only with the consent of SAMA.	10
Disclosure of gross unearned premiums/ contributions [text block]	7. UNEARNED PREMIUM AND GROSS OUTSTANDING CLAIMS AND RESERVES, NET(i) The movement in unearned premiums is as follows: June 30, 2019 December 31, 2018 (Unaudited) (Audited) Gross Due from reinsurers Net Gross Due from reinsurers Net SAR’000Balance as at the beginning of the period / year 3,820,293 (544,839) 3,275,454 4,405,244 (591,125) 3,814,119 Premiums written during the period / year 4,456,547 (698,869) 3,757,678 7,641,245 (1,098,103) 6,543,142Premiums earned during the period / year (3,970,972) 604,565 (3,366,407) (8,226,196) 1,144,389 (7,081,807)Balance as at the end of the period / year 4,305,868 (639,143) 3,666,725 3,820,293 (544,839) 3,275,454	7 (i)
Disclosure of gross outstanding claims/ benefits [text block]	(ii) Gross outstanding claims and reserves, net comprise of the following: June 30, December 31, 2019 2018 (Unaudited) (Audited) SAR’000Gross outstanding claims 3,214,137 3,330,828Less: Realizable value of salvage and subrogation (39,165) (59,672) 3,174,972 3,271,156Add: Incurred but not reported claims reserve 1,647,014 1,684,183Add: Premium deficiency reserve 1,915 7,272Gross outstanding claims and reserves 4,823,901 4,962,611 Less: Reinsurers’ share of gross outstanding claims (2,662,439) (2,725,809)Less: Reinsurers’ share of incurred but not reported claims (245,195) (191,837)Reinsurers’ share of outstanding claims and reserves (2,907,634) (2,917,646) Net outstanding claims and reserves 1,916,267 2,044,965There are several sources of uncertainty that need to be considered in the estimate of the liability that the Company will ultimately pay for such claims. The management and external actuary had made a detailed assessment of technical reserves and the various parameters in the valuation of technical liabilities. As at June 30, 2019, based on the recommendations of external actuary, management had recorded technical reserves (Gross outstanding claims and reserves) which amounted to SAR 4.82 billion (2018: SAR 4.96 billion). Significant portion of reserves relates to medical line of business which are a best-estimate of the expected ultimate claim trends as at June 30, 2019.	7 (ii)
Disclosure of zakat [text block]	17. ZAKATa) Status of assessmentsThe Company had filed Zakat returns with the General Authority of Zakat and Tax (“GAZT”) for the years from 2005 to 2018. In relation to 2005 and 2006, the final assessments had been finalized and the Company had filed an appeal against the assessments of GAZT which is raised to Board of Grievances. During the year ended December 31, 2018 GAZT, based on letter dated 6/2/1440H corresponding to 15/10/2018, demanded Zakat amounting to SR 53 million in relation to assessment years 2005 and 2006 which was paid by the Company from zakat provision. GAZT issued a final demand order amounting to SR 253 million pertaining to assessment years 2007 to 2013. The Company paid SR 235 million from the zakat and withholding tax provision during July 2019. Further, GAZT has yet to commence its review for the years 2014 and 2018. Management believes that, appropriate provisions have been made that finalization of the above mentioned assessments is not expected to have a material impact on the interim condensed financial information.b) Change in accounting treatment in relation to zakatThe change in the accounting treatment for zakat (as explained in note 2(c)(iii)) has the following impact on the line items of the interim statements of income and changes in shareholders' equity. As at and for the three-month period ended June 30, 2018:Financial statement impacted Account As previously stated for three months ended June 30, 2018 Effect of restatement relating to zakat As restated for three months ended June 30, 2018 SAR ’000Statement of income Zakat charge for the period - (14,810) (14,810)Statement of income Basic and diluted earning per share 0.31 (0.12) 0.19As at and for the six-month period ended June 30, 2018:Financial statement impacted Account As previously stated for six months ended June 30, 2018 Effect of restatement relating to zakat As restated for six months ended June 30, 2018 SAR ’000Statement of income Zakat charge for the period - (29,661) (29,661)Statement of income Basic and diluted earning per share 0.64 (0.24) 0.40Statement of changes in shareholders’ equity Net income for the period attributable to the shareholders 80,197 (29,661) 50,536Statement of change in shareholders’ equity Zakat charge for the period (29,661) 29,661 -	17
Disclosure of classes of share capital [text block]	8. SHARE CAPITALThe authorized, issued and paid up capital of the Company was SAR 1.25 billion at June 30, 2019 (December 31, 2018: SAR 1.25 billion) consisting of 125 million shares (December 31, 2018: 125 million shares) of SAR 10 each. Shareholding structure of the Company is as below. The shareholders of the Company are subject to zakat. June 30, 2019 Authorized and issued Paid up No. of Shares SAR’000Held by the public 66,713,009 667,130 667,130Public Pension Agency 29,737,685 297,377 297,377General Organization for Social Insurance 28,549,306 285,493 285,493 125,000,000 1,250,000 1,250,000 December 31, 2018 Authorized and issued Paid up No. of Shares SAR’000Held by the public 66,713,009 667,130 667,130Public Pension Agency 29,737,685 297,377 297,377General Organization for Social Insurance 28,549,306 285,493 285,493 125,000,000 1,250,000 1,250,000	8
Disclosure of statutory reserve [text block]	11. LEGAL RESERVEIn accordance with the Articles of Association of the Company and in compliance with Article 70(2)(g) of the Insurance Implementing Regulations issued by SAMA, the Company is required to allocate 20% of its net income for the year to the legal reserve until it equals the value of share capital. This transfer is only made at the year end. The legal reserve is not available for distribution to the shareholders until the liquidation of the Company.	11
Disclosure of fair value reserve on investments [text block]	14. FAIR VALUES OF FINANCIAL INSTRUMENTSFair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction in the principal (or the most advantageous) market between market participants at the measurement date under current market conditions regardless of whether that price is directly observable or estimated using another valuation technique. The fair values of recognised financial instruments are not significantly different from the carrying values included in the financial information. The estimated fair values of financial instruments are based on quoted market prices, when available. Determination of fair value and fair value hierarchyThe Company uses the following hierarchy for determining and disclosing the fair value of financial instruments: - Level 1: quoted market price: financial instruments with quoted unadjusted prices for identical instruments in active markets. - Level 2: quoted prices in active markets for similar assets and liabilities or other valuation techniques for which all significant inputs are based on observable market data.- Level 3: valuation techniques for which any significant input is not based on observable market data. The fair values of bank balances, cash and other financial assets in statement of financial position which are carried at amortized cost, are not significantly different from the carrying values included in the interim condensed financial information due to the short term nature of balances. The table below presents the available-for-sale investments based on the fair value hierarchy: SAR’000June 30, 2019 (Unaudited) Level 1 Level 2 Level 3 TotalAvailable-for- sale investments Insurance Operations Mutual funds - 218,211 - 218,211Fixed income portfolio (Governments and corporations securities ) - 978,700 - 978,700Sukuks - - 90,825 90,825 - 1,196,911 90,825 1,287,736 Shareholders’ Operations Mutual funds - 195,389 648,290 843,679Fixed income portfolio (Governments and corporations securities ) - 468,675 - 468,675Funds placed with portfolio manager - - - - - 664,064 648,290 1,312,354 Total - 1,860,975 739,115 2,600,090 SAR’000December 31, 2018 (Audited) Level 1 Level 2 Level 3 TotalAvailable-for-sale investments Insurance Operations Mutual funds - 191,404 - 191,404Fixed income portfolio (Governments and corporations securities ) - 790,304 - 790,304Sukuks - - 225,140 225,140Funds placed with portfolio manager 28,059 - - 28,059 28,059 981,708 225,140 1,234,907 Shareholders’ Operations Mutual funds - 609,270 601,629 1,210,899Fixed income portfolio (Governments and corporations securities ) - 358,556 - 358,556Sukuks - - 90,000 90,000Funds placed with portfolio manager 10,768 - - 10,768Total 10,768 967,826 691,629 1,670,223 38,827 1,949,534 916,769 2,905,13014. FAIR VALUES OF FINANCIAL INSTRUMENTS (continued)Reconciliation of recurring fair value measurements categorized within Level 3 of the fair value hierarchy: SAR’000 Total gain or loss recognized in June 30, 2019 (Unaudited) Balance January 1 Purchases Sales Statement of income Other comprehensive income Balance June 30Insurance Operations Sukuks 225,140 - (134,315) - - 90,825 225,140 - (134,315) - - 90,825Shareholders’ operations Mutual funds 601,629 - (4,514) - 51,175 648,290Sukuks 90,000 - (90,000) - - - 691,629 - (94,514) - 51,175 648,290 Total 916,769 - (228,829) - 51,175 739,115 SAR’000 Total gain recognized in December 31, 2018 (Audited) Balance January 1 Purchases Sales Statement of income Other comprehensive income Balance December 31Insurance Operations Mutual funds 2,637,325 928,066 (3,667,918) 16,318 86,209 - Sukuks 281,860 - (56,720) - - 225,140 2,919,185 928,066 (3,724,638) 16,318 86,209 225,140 Shareholders’ operations Mutual funds 2,425,439 937,028 (3,005,602) 185,388 59,376 601,629 Sukuks 100,000 - (10,000) - - 90,000 2,525,439 937,028 (3,015,602) 185,388 59,376 691,629 Total 5,444,624 1,865,094 (6,740,240) 201,706 145,585 916,769	14
Disclosure of earnings per share [text block]	16. EARNINGS PER SHAREBasic and diluted earnings per share have been calculated by dividing the income attributed to shareholders’ by 125 million shares.	16
Disclosure of related party transactions [text block]	13. RELATED PARTY TRANSACTIONS AND BALANCESRelated parties represent major shareholders, directors and key management personnel of the Company, and companies of which they are principal owners and any other entities controlled, jointly controlled or significantly influenced by them. Pricing policies and terms of these transactions are approved by the Company’s management and Board of Directors. The following are the details of the major related party transactions during the period and the related balances: Transactions for the period ended Balance receivable / (payable) as at June June June December 30, 2019 30, 2018 30, 2019 31, 2018 (Unaudited) (Unaudited) (Unaudited) (Audited) SAR’000Major shareholders Insurance premium written 562 1,355 5,608 4,091General Organization for Social Insurance - Other services 45 - - - Associates Insurance premium written/ (reversed) (52) 49 (122) 210Najm fees paid 4,417 15,265 2,709 -Waseel fees paid 5,150 4,208 - -United Insurance Co. fees and claims, net 2,950 2,142 4,742 3,712 Entities controlled, jointly controlled or significantly influenced by related parties Insurance premium written 9,831 5,536 25,407 51,205Rent expenses paid 166 60 - -Amount of claims paid to hospitals 12,419 6,408 (4,354) (12,088)In accordance with the Company’s Articles of Association, the Board of Directors is entitled each year to remuneration of up to 10% of the remaining profit from Shareholders’ operations, as defined, based on a decision by the General Assembly.The compensation of key management personnel during the period is as follows: June 30, 2019 (Unaudited) June 30, 2018 (Unaudited) SAR’000Salaries and other allowances 5,071 4,573End of service indemnities 338 321	13
Disclosure of entity's operating segments [text block]	15. OPERATING SEGMENTSConsistent with the Company’s internal reporting process; operating segments have been approved by management in respect of the Company’s activities, assets and liabilities. Information disclosed in the note is based on current reporting to the chief operating decision maker. Segment assets do not include property and equipment, prepayments and other assets, receivables, net and cash and cash equivalents. Accordingly, they are included in unallocated assets. Segment liabilities do not include reserve for discontinued operations, surplus distribution payable, due to shareholders operations, reinsurance balances payable, claims payable, accrued expenses and other liabilities and fair value reserve for available-for-sale investments. Accordingly, they are included in unallocated liabilities.These unallocated assets and liabilities (including the related charges for provision for doubtful debts on premiums receivable and depreciation on the property and equipments) are not reported to chief operating decision maker under related segments and are monitored on a centralized basis. 15. OPERATING SEGMENTS (continued) For the three months period ended June 30, 2019 (Unaudited)Operating Segments Medical Motor Manafeth Property & casualty Protection & Savings Total - Insurance operations Total Shareholders’ operations Total SAR’000REVENUES Gross premiums written - Retail 5,579 117,414 34,851 6,487 - 164,331 164,331 - Micro Enterprises 93,413 3,669 - 11,142 - 108,224 108,224 - Small Enterprises 95,282 2,995 - 6,694 15 104,986 104,986 - Medium Enterprises 92,407 4,443 - 6,323 209 103,382 103,382 - Corporates 1,060,538 4,565 - 451,123 2,365 1,518,591 1,518,591 1,347,219 133,086 34,851 481,769 2,589 1,999,514 1,999,514 Reinsurance ceded - local - - - (53,327) (1,346) (54,673) (54,673)Reinsurance ceded - international (40) - - (406,831) (656) (407,527) (407,527)Fees income from takaful - - - - 1,740 1,740 1,740 Excess of loss premiums - (4,264) (478) (1,235) - (5,977) (5,977)Net premiums written 1,347,179 128,822 34,373 20,376 2,327 1,533,077 1,533,077 Changes in unearned premiums, net 148,768 25,022 (1,107) 2,913 (55) 175,541 175,541 Net premiums earned 1,495,947 153,844 33,266 23,289 2,272 1,708,618 1,708,618 Reinsurance commissions 586 148 - 22,350 - 23,084 23,084 Other underwriting income - 2,107 - - - 2,107 2,107 TOTAL REVENUES 1,496,533 156,099 33,266 45,639 2,272 1,733,809 1,733,809 UNDERWRITING COSTS AND EXPENSES Gross claims paid and related expenses 1,395,466 79,601 7,124 90,604 3,506 1,576,301 1,576,301 Reinsurers’ share of claims paid (17,208) (1,344) - (86,361) (3,243) (108,156) (108,156)Net claims paid 1,378,258 78,257 7,124 4,243 263 1,468,145 1,468,145 Changes in outstanding claims, net (48,533) 14,345 1,475 274 (456) (32,895) (32,895)Changes in incurred but not reported claims reserve, net (20,431) (8,914) (746) (2,770) 4 (32,857) (32,857)Changes in premium deficiency reserves - - - 100 - 100 100 Net claims and other benefits incurred 1,309,294 83,688 7,853 1,847 (189) 1,402,493 1,402,493 Changes in reserve for takaful activities - - - - (420) (420) (420)Policy acquisition costs 49,070 19,888 7,304 9,102 234 85,598 85,598 Other underwriting expenses 20,211 666 2,281 4,510 774 28,442 28,442 Manafeth insurance share distribution - - 11,477 - - 11,477 11,477 TOTAL UNDERWRITING COSTS AND EXPENSES 1,378,575 104,242 28,915 15,459 399 1,527,590 1,527,590 NET UNDERWRITING INCOME 117,958 51,857 4,351 30,180 1,873 206,219 206,219General and administrative expenses (126,410) (249) (126,659)Allowance for doubtful debts (76,123) - (76,123)Dividend and realized gain on investments, net 35,012 25,597 60,609 Share of profit from investments in associates, net - 6,365 6,365 Other income 4,295 - 4,295 NET INCOME FOR THE PERIOD 42,993 31,713 74,706 15. OPERATING SEGMENTS (continued) For the three months period ended June 30, 2018 (Unaudited)Operating Segments Medical Motor Manafeth Property & casualty Protection & Savings Total - Insurance operations Total Shareholders’ operations Total SAR’000REVENUES Gross premiums written - Retail 5,513 144,156 34,074 6,099 - 189,842 189,842 - Micro Enterprises 63,187 3,906 - 5,073 - 72,166 72,166 - Small Enterprises 58,031 3,497 - 2,822 29 64,379 64,379 - Medium Enterprises 63,465 6,801 - 3,972 302 74,540 74,540 - Corporates 981,967 8,242 - 355,752 8,976 1,354,937 1,354,937 1,172,163 166,602 34,074 373,718 9,307 1,755,864 1,755,864 Reinsurance ceded - local - - - (19,593) - (19,593) (19,593)Reinsurance ceded - international (534) - - (324,048) (8,076) (332,658) (332,658)Fees income from takaful - - - - 2,008 2,008 2,008 Excess of loss premiums - (4,620) (1,198) (2,350) - (8,168) (8,168)Net premiums written 1,171,629 161,982 32,876 27,727 3,239 1,397,453 1,397,453 Changes in unearned premiums, net 286,281 117,688 (199) 3,901 (73) 407,598 407,598 Net premiums earned 1,457,910 279,670 32,677 31,628 3,166 1,805,051 1,805,051 Reinsurance commissions 683 1 - 20,505 - 21,189 21,189 Other underwriting income - 2,027 - - - 2,027 2,027 TOTAL REVENUES 1,458,593 281,698 32,677 52,133 3,166 1,828,267 1,828,267 UNDERWRITING COSTS AND EXPENSES Gross claims paid and related expenses 1,517,473 162,847 5,908 281,269 8,885 1,976,382 1,976,382 Reinsurers’ share of claims paid (21,568) (2,244) - (272,581) (8,416) (304,809) (304,809)Net claims paid 1,495,905 160,603 5,908 8,688 469 1,671,573 1,671,573 Changes in outstanding claims, net 25,852 1,775 1,779 (859) 205 28,752 28,752 Changes in incurred but not reported claims reserve, net (69,849) 786 (910) 4,240 - (65,733) (65,733)Changes in premium deficiency reserves 17,735 - - (4,847) - 12,888 12,888 Net claims and other benefits incurred 1,469,643 163,164 6,777 7,222 674 1,647,480 1,647,480 Changes in reserve for takaful activities - - - - (424) (424) (424)Policy acquisition costs 52,125 29,053 8,094 11,943 250 101,465 101,465 Other underwriting expenses 21,039 2,632 2,198 5,397 453 31,719 31,719 Manafeth insurance share distribution - - 11,061 - - 11,061 11,061 TOTAL UNDERWRITING COSTS AND EXPENSES 1,542,807 194,849 28,130 24,562 953 1,791,301 1,791,301 NET UNDERWRITING (LOSS)/ INCOME (84,214) 86,849 4,547 27,571 2,213 36,966 36,966General and administrative expenses (106,888) (2,330) (109,218)Allowance for doubtful debts (9,598) - (9,598)Dividend and realized gain on investments, net 12,068 92,799 104,867Share of profit from investments in associates, net 255 7,968 8,223Other income 4,604 - 4,604NET (LOSS)/ INCOME FOR THE PERIOD (62,593) 98,437 35,84415. OPERATING SEGMENTS (continued) For the six months period ended June 30, 2019 (Unaudited)Operating Segments Medical Motor Manafeth Property & casualty Protection & Savings Total - Insurance operations Total Shareholders’ operations Total SAR’000REVENUES Gross premiums written - Retail 13,884 265,767 77,755 11,950 - 369,356 369,356 - Micro Enterprises 149,410 8,254 - 26,495 - 184,159 184,159 - Small Enterprises 164,004 7,439 - 12,394 95 183,932 183,932 - Medium Enterprises 214,277 11,775 - 9,783 529 236,364 236,364 - Corporates 2,784,364 18,413 - 675,004 4,955 3,482,736 3,482,736 3,325,939 311,648 77,755 735,626 5,579 4,456,547 4,456,547 Reinsurance ceded - local - - - (60,317) (1,711) (62,028) (62,028)Reinsurance ceded - international (4,556) - - (629,301) (2,984) (636,841) (636,841)Fees income from takaful - - - - 2,538 2,538 2,538 Excess of loss premiums - (8,757) (955) (2,681) - (12,393) (12,393)Net premiums written 3,321,383 302,891 76,800 43,327 3,422 3,747,823 3,747,823 Changes in unearned premiums, net (405,218) 10,568 (1,223) 4,367 235 (391,271) (391,271)Net premiums earned 2,916,165 313,459 75,577 47,694 3,657 3,356,552 3,356,552 Reinsurance commissions 1,426 148 - 48,329 - 49,903 49,903 Other underwriting income - 5,627 - - - 5,627 5,627 TOTAL REVENUES 2,917,591 319,234 75,577 96,023 3,657 3,412,082 3,412,082 UNDERWRITING COSTS AND EXPENSES Gross claims paid and related expenses 2,832,438 162,831 13,759 385,471 8,519 3,403,018 3,403,018 Reinsurers’ share of claims paid (40,579) (3,626) - (375,590) (7,815) (427,610) (427,610)Net claims paid 2,791,859 159,205 13,759 9,881 704 2,975,408 2,975,408 Changes in outstanding claims, net (62,723) 29,450 1,146 (210) (477) (32,814) (32,814)Changes in incurred but not reported claims reserve, net (49,956) (39,032) (1,096) (447) 4 (90,527) (90,527)Changes in premium deficiency reserves (4,510) - - (847) - (5,357) (5,357)Net claims and other benefits incurred 2,674,670 149,623 13,809 8,377 231 2,846,710 2,846,710 Changes in reserve for takaful activities - - - - (1,300) (1,300) (1,300)Policy acquisition costs 98,211 40,059 15,781 17,928 491 172,470 172,470 Other underwriting expenses 50,117 1,558 6,016 9,636 1,320 68,647 68,647 Manafeth insurance share distribution - - 30,659 - - 30,659 30,659 TOTAL UNDERWRITING COSTS AND EXPENSES 2,822,998 191,240 66,265 35,941 742 3,117,186 3,117,186 NET UNDERWRITING INCOME 94,593 127,994 9,312 60,082 2,915 294,896 294,896General and administrative expenses (249,713) (470) (250,183)Allowance for doubtful debts (58,323) - (58,323)Dividend and realized gain on investments, net 66,020 48,850 114,870 Share of profit from investments in associates, net 425 10,925 11,350 Other income 10,172 - 10,172NET INCOME FOR THE PERIOD 63,477 59,305 122,78215. OPERATING SEGMENTS (continued) For the six months period ended June 30, 2018 (Unaudited)Operating Segments Medical Motor Manafeth Property & casualty Protection & Savings Total - Insurance operations Total Shareholders’ operations Total SAR’000REVENUES Gross premiums written - Retail 11,803 310,998 71,884 11,494 - 406,179 406,179 - Micro Enterprises 126,361 11,394 - 11,458 - 149,213 149,213 - Small Enterprises 91,071 7,854 - 7,003 135 106,063 106,063 - Medium Enterprises 137,262 14,255 - 7,543 813 159,873 159,873 - Corporates 2,464,481 20,990 - 529,698 15,079 3,030,248 3,030,248 2,830,978 365,491 71,884 567,196 16,027 3,851,576 3,851,576 Reinsurance ceded - local - - - (23,447) - (23,447) (23,447)Reinsurance ceded - international (2,513) - - (498,098) (14,200) (514,811) (514,811)Fees income from takaful - - - - 3,241 3,241 3,241 Excess of loss premiums - (9,392) (1,777) (4,697) - (15,866) (15,866)Net premiums written 2,828,465 356,099 70,107 40,954 5,068 3,300,693 3,300,693 Changes in unearned premiums, net 53,013 233,869 2,090 9,600 51 298,623 298,623 Net premiums earned 2,881,478 589,968 72,197 50,554 5,119 3,599,316 3,599,316 Reinsurance commissions 1,351 1 - 45,280 - 46,632 46,632 Other underwriting income - 5,928 - - - 5,928 5,928 TOTAL REVENUES 2,882,829 595,897 72,197 95,834 5,119 3,651,876 3,651,876 UNDERWRITING COSTS AND EXPENSES Gross claims paid and related expenses 3,260,904 382,589 14,477 515,927 13,964 4,187,861 4,187,861 Reinsurers’ share of claims paid (47,705) (6,117) - (498,062) (13,158) (565,042) (565,042)Net claims paid 3,213,199 376,472 14,477 17,865 806 3,622,819 3,622,819 Changes in outstanding claims, net (435,631) 3,143 3,770 1,709 419 (426,590) (426,590)Changes in incurred but not reported claims reserve, net 63,253 859 (10,274) (3,057) - 50,781 50,781 Changes in premium deficiency reserves (18,859) - - - - (18,859) (18,859)Net claims and other benefits incurred 2,821,962 380,474 7,973 16,517 1,225 3,228,151 3,228,151 Changes in reserve for takaful activities - - - - (1,172) (1,172) (1,172)Policy acquisition costs 98,768 61,027 16,610 24,804 585 201,794 201,794 Other underwriting expenses 49,450 5,427 6,288 11,786 1,180 74,131 74,131 Manafeth insurance share distribution - - 32,349 - - 32,349 32,349 TOTAL UNDERWRITING COSTS AND EXPENSES 2,970,180 446,928 63,220 53,107 1,818 3,535,253 3,535,253 NET UNDERWRITING (LOSS)/ INCOME (87,351) 148,969 8,977 42,727 3,301 116,623 116,623General and administrative expenses (198,776) (3,711) (202,487)Allowance for doubtful debts (17,098) - (17,098)Dividend and realized gain on investments, net 51,178 108,390 159,568Share of profit from investments in associates, net 781 13,865 14,646Other income 8,945 - 8,945NET (LOSS)/ INCOME FOR THE PERIOD (38,347) 118,544 80,19715. OPERATING SEGMENTS (continued) As at June 30, 2019 (Unaudited)Operating Segments Medical Motor Manafeth Property & casualty Protection & Savings Total - Insurance operations Total - Shareholders’ operations Total SAR’000Assets Reinsurer’s share of unearned premiums 7,319 - - 628,516 3,308 639,143 639,143 Reinsurer’s share of incurred but not reported claims 31,629 14,596 - 196,673 2,297 245,195 245,195 Reinsurer’s share of outstanding claims 128 20,898 2,100 2,618,339 20,974 2,662,439 2,662,439 Deferred excess of loss premiums - 7,050 955 - - 8,005 8,005 Deferred policy acquisition costs 103,710 21,793 1,484 11,129 479 138,595 138,595 Investments (including investment property) 2,835,545 3,150,619 5,986,164Receivables, net 1,631,665 - 1,631,665 Cash and cash equivalents 1,288,803 153,640 1,442,443 Unallocated assets 583,646 127,583 711,229Total assets 142,786 64,337 4,539 3,454,657 27,058 10,033,036 3,431,842 13,464,878 Liabilities Gross unearned premiums 3,269,694 316,942 25,286 689,858 4,088 4,305,868 4,305,868 Gross outstanding claims 193,133 184,591 15,338 2,759,289 22,621 3,174,972 3,174,972 Incurred but not reported claims reserve 1,240,130 170,265 12,826 221,227 2,566 1,647,014 1,647,014 Premium deficiency reserve - - - 1,915 - 1,915 1,915 Unearned commission income 154 - - 38,940 1,170 40,264 40,264 Reserve for takaful activities - - - - 7,390 7,390 7,390 Reinsurers’ balances payable 254,775 254,775 Unallocated liabilities and accumulated surplus 1,595,814 287,864 1,883,678Total liabilities 4,703,111 671,798 53,450 3,711,229 37,835 11,028,012 287,864 11,315,876 15. OPERATING SEGMENTS (continued) As at December 31, 2018 (Audited)Operating Segments Medical Motor Manafeth Property & casualty Protection & Savings Total - Insurance operations Total - Shareholders’ operations Total SAR’000Assets Reinsurer’s share of unearned premiums 52,826 - - 485,213 6,800 544,839 544,839Reinsurer’s share of incurred but not reported claims 23,327 - - 166,213 2,297 191,837 191,837Reinsurer’s share of outstanding claims 667 18,382 2,000 2,680,763 23,997 2,725,809 2,725,809Deferred excess of loss premiums - 6,123 - 2,652 - 8,775 8,775Deferred policy acquisition costs 93,533 22,520 1,312 12,793 493 130,651 130,651Investments (including investment property) 2,640,189 2,609,043 5,249,232Receivables, net 1,517,987 - 1,517,987Cash and cash equivalents 1,117,258 482,982 1,600,240Unallocated assets 530,954 127,254 658,208Total assets 170,353 47,025 3,312 3,347,634 33,587 9,408,299 3,219,279 12,627,578 Liabilities Gross unearned premiums 2,909,983 327,510 24,063 550,922 7,815 3,820,293 3,820,293Gross outstanding claims 256,395 152,625 14,092 2,821,923 26,121 3,271,156 3,271,156Incurred but not reported claims reserve 1,281,784 194,701 13,922 191,214 2,562 1,684,183 1,684,183Premium deficiency reserve 4,510 - - 2,762 - 7,272 7,272Unearned commission income 1,291 - - 36,265 1,743 39,299 39,299Reserve for takaful activities - - - - 8,690 8,690 8,690Reinsurers’ balances payable 94,720 94,720Unallocated liabilities 1,640,177 253,567 1,893,744Total liabilities 4,453,963 674,836 52,077 3,603,086 46,931 10,565,790 253,567 10,819,357	15
Disclosure of commitments and contingencies, general [text block]	9. CONTINGENT LIABILITIESAs at June 30, 2019, the Company had contingencies related to outstanding letters of guarantee amounting to SAR 396 million (December 31, 2018: SAR 449 million) issued in favour of GAZT related to Zakat assessment raised for previous years (Note 17).As at June 30, 2019, the Company was contingently liable for letters of credit and guarantees, issued on its behalf by the banks, amounting to SAR 174 million (December 31, 2018: SAR 143 million) occurring in the normal course of business.The Company, in common with significant majority of insurers, is subject to litigation in the normal course of its business. Appropriate provisions have been made in relation to pending cases and management believes that finalization of these court cases is not expected to have a material impact on the financial information.	9
Disclosure of comparative figures [text block]	19. RECLASSIFICATION OF COMPARATIVE FIGURES Certain of the prior period amounts have been reclassified to conform with the presentation in the current period. These changes were made for better presentation of balances and transactions in the interim condensed financial information of the Company.	19
Disclosure of board of director's approval of the financial statements [text block]	20. APPROVAL OF THE INTERIM CONDENSED FINANCIAL INFORMATIONThe interim condensed financial information have been approved by the Audit Committee on behalf of the Board of Directors, on Dhu’I-Qi’dah 26, 1440H, corresponding to July 29, 2019.	20
Disclosure of other notes relevant to understanding of financial statements [text block]	12. MANAFETH SHARED AGREEMENTOn January 13, 2015 together with 25 related insurance companies, the Company signed the Manafeth shared agreement relating to third party liability motor insurance which is effective from 1 January 2015. The agreement relates to motor insurance for vehicles entering the Kingdom of Saudi Arabia. The agreement has subsequently been renewed for two years from January 1, 2019 to December 31, 2020 with 25 related insurance companies.The main terms of the above mentioned agreement are as follows:- The Company obtains 15% management fee of the net result of the Manafeth portfolio;- The Company obtains 4.25% of Manafeth’s gross premiums written to cover the related indirect expenses; and- The net result of the Manafeth portfolio after deducting the two above mentioned items is due to be shared equally by the Company and its related insurers.	12

[100010] Filing information	[200100] Independent auditors report	[300100] Statement of financial position, order of liquidity
[300200] Statement of insurance/ takaful operations, nature of expense	[300300] Statement of shareholders operations, nature of expense	[300400] Statement of other comprehensive income, before tax, insurance operations
[300500] Statement of other comprehensive income, before tax, shareholders operations	[300600] Statement of cash flows, indirect method, insurance operations	[300700] Statement of cash flows, indirect method, shareholders operations
[300800] Statement of changes in equity	[400100] Notes forming part of accounts