| [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 |
| [100010] Filing information |
| English [member] | ||
|---|---|---|
| Start Date | 2018-01-01 | 2017-01-01 |
| End Date | 2018-12-31 | 2017-12-31 |
| Filing information [line items] | ||
| Disclosure of entity information [abstract] | ||
| Name of reporting entity | Malath Cooperative Insurance Co. | |
| Company symbol code| ISIN code | 8020 | SA000A0MJ2J4 | |
| 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 | Annual | |
| Reporting period start date | 2018-01-01 | 2017-01-01 |
| Reporting period end date | 2018-12-31 | 2017-12-31 |
| Description of nature of financial statements | Consolidated | |
| Status of financial statements | Audited | |
| Description of presentation currency | Saudi Arabia, Riyals | |
| Level of rounding used in financial statements | Thousands | |
| [200100] Independent auditors report |
| Primary auditor [member] | Second primary auditor [member] | |
|---|---|---|
| English [member] | English [member] | |
| Start Date | 2018-01-01 | 2018-01-01 |
| End Date | 2018-12-31 | 2018-12-31 |
| Auditors information [line items] | ||
| Details of auditors signing report [abstract] | ||
| Name of auditor signing report | Khalid Ali Ibrahim Otain | Gihad M. Al-Amri |
| Registration number of auditor | 373 | 362 |
| Details of audit firm [abstract] | ||
| Name of audit firm | INTERNATIONAL ACCOUNTANTS | Dr. Mohamed Al Amri & Co |
| Registration number of audit firm | 239 | 323 |
| Contact number of audit firm | 112002111 | 112780608 |
| Address of audit firm | P. O. Box 18025Riyadh 11415 | P. O. Box 8736Riyadh 11492 |
| English [member] | |
|---|---|
| Start Date | 2018-01-01 |
| End Date | 2018-12-31 |
| Auditors report [line items] | |
| Disclosures of auditors report [text block] | |
| Contents of auditors report [abstract] | |
| Nature of auditors opinion | Unmodified opinion |
| Auditors opinion | |
| Basis of opinion | |
| Key audit matters | |
| Other matters | |
| Responsibilities of management and those charged with governance for financial statements | |
| Auditors responsibilities for audit of financial statements | |
| Date of signing audit report by auditor | 2019-03-14 |
| [300100] Statement of financial position, order of liquidity |
| Start Date | 2018-01-01 | 2017-01-01 | Note No. |
|---|---|---|---|
| End Date | 2018-12-31 | 2017-12-31 | |
| Statement of financial position [abstract] | |||
| Assets [abstract] | |||
| Insurance/ takaful operations assets [abstract] | |||
| Property and equipment, net, insurance/ takaful operations assets | 3,834 | 5,172 | 12 |
| Deferred policy acquisition costs | 21,058 | 17,508 | 9 |
| Reinsurers/ retakaful share of unearned premiums/ contributions | 19,190 | 16,071 | 8 |
| Prepayments and other assets, insurance/ takaful operations assets | 18,196 | 13,137 | 11 |
| Due from shareholders operations | 0 | 19,822 | |
| Premiums/ insurance receivables/takaful contributions receivable, net | 172,366 | 114,853 | 7 |
| Reinsurers/ retakaful share of outstanding claims/ benefits, net | 85,733 | 115,720 | 8 |
| Time (Murabaha) deposits, insurance/ takaful operations assets | 365,349 | 55,000 | 6 |
| Available-for-sale investments, insurance/ takaful operations assets | 3,322 | 4,600 | 10 |
| Cash and cash equivalents, insurance/ takaful operations assets | 66,352 | 477,898 | 5 |
| Total insurance/ takaful operations assets | 755,400 | 839,781 | |
| Shareholders assets [abstract] | |||
| Statutory deposit | 75,000 | 79,118 | 13 |
| Prepayments and other assets, shareholders assets | 10,037 | 549 | 11 |
| Time (Murabaha) deposits, shareholders assets | 313,000 | 163,000 | 6 |
| Available-for-sale investments, shareholders assets | 32,299 | 35,851 | 10 |
| Due from insurance/ takaful operations assets | 12,202 | 0 | |
| Cash and cash equivalents, shareholders assets | 47,791 | 220,852 | 5 |
| Total shareholders assets | 490,329 | 499,370 | |
| Total assets | 1,245,729 | 1,339,151 | |
| Liabilities and equity [abstract] | |||
| Insurance/ takaful operations liabilities and surplus (deficit) [abstract] | |||
| Insurance/ takaful operations liabilities [abstract] | |||
| Gross unearned premiums/ contributions | 267,020 | 216,401 | 8 |
| Unearned commission income | 4,469 | 3,993 | |
| Surplus distribution payable | 9,657 | 8,301 | |
| Due to shareholders operations | 12,202 | 0 | |
| Due to related parties, insurance/ takaful operations liabilities | 165 | 77 | 17 |
| Reinsurers/ retakaful balance payable | 5,266 | 10,287 | |
| Gross outstanding claims/ benefits including IBNR payable | 271,545 | 449,006 | 8 |
| Other technical reserves | 28,309 | ||
| Accrued expenses payable, insurance/ takaful operations liabilities | 161,098 | 153,273 | 15 |
| Total insurance/ takaful operations liabilities | 759,731 | 841,338 | |
| Total insurance/ takaful operations liabilities and surplus (deficit) | 759,731 | 841,338 | |
| Shareholders liabilities and equity [abstract] | |||
| Shareholders liabilities [abstract] | |||
| Zakat payable | 29,866 | 22,871 | 18 |
| Due to insurance/ takaful operations | 19,822 | ||
| Accrued expenses payable, shareholders liabilities | 536 | 536 | 15 |
| Other liabilities, shareholders liabilities | 5,505 | 4,118 | |
| Total shareholders liabilities | 35,907 | 47,347 | |
| Shareholders equity [abstract] | |||
| Equity attributable to owners of parent [abstract] | |||
| Share capital | 500,000 | 500,000 | 19 |
| Statutory reserve | 2,131 | 2,131 | |
| Fair value reserve on investments, shareholders equity | -231 | ||
| Retained earnings (accumulated losses) | -47,478 | -50,108 | |
| Other reserves | -4,331 | -1,557 | |
| Total equity attributable to owners of parent | 450,091 | 450,466 | |
| Total equity attributable to equity holders of company | 450,091 | 450,466 | |
| Total shareholders liabilities and equity | 485,998 | 497,813 | |
| Total insurance/ takaful operations liabilities, surplus (deficit) and shareholders liabilities and equity | 1,245,729 | 1,339,151 |
| [300200] Statement of insurance/ takaful operations, nature of expense |
| Start Date | 2018-01-01 | 2017-01-01 | Note No. |
|---|---|---|---|
| End Date | 2018-12-31 | 2017-12-31 | |
| 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 | 729,076 | 726,978 | |
| Excess of loss expense | 20,508 | 19,745 | |
| Reinsurance/ retakaful premiums ceded | 69,718 | 56,067 | |
| Net premiums/ contributions written | 638,850 | 651,166 | 8 |
| Changes in unearned premiums/ contributions | 47,500 | -163,684 | |
| Net premiums/ contributions earned | 591,350 | 814,850 | |
| Reinsurance/ retakaful commissions | 15,736 | 98,008 | |
| Investment income from insurance/ takaful operations, net | 9,364 | 6,950 | |
| Fees and other income from insurance/ takaful operations | 5,835 | 7,847 | |
| Total income from insurance/ takaful operations | 622,285 | 927,655 | |
| Cost and expenses [abstract] | |||
| Net claims/ benefits incurred [abstract] | |||
| Net claims/ benefits paid [abstract] | |||
| Gross claims/ benefits paid | 606,774 | 975,630 | |
| Reinsurance/ retakaful share of gross claims/ benefits paid | 82,624 | 71,857 | |
| Net claims/ benefits paid | 524,150 | 903,773 | |
| Changes in outstanding claims/ benefits including IBNR | -121,733 | -145,186 | |
| Changes in other technical reserves | 2,568 | -11,828 | |
| Net claims/ benefits incurred | 404,985 | 746,759 | |
| Policy acquisition costs | 77,336 | 98,018 | |
| General and administrative expenses, insurance/ takaful operations | 114,874 | 107,705 | 22-23 |
| Other cost and expenses | 11,532 | -5,005 | |
| Total cost and expenses | 608,727 | 947,477 | |
| Surplus (deficit) for period from insurance/ takaful operations | 13,558 | -19,822 | |
| Shareholders appropriation from insurance/ takaful operations surplus (deficit) | 12,202 | -19,822 | |
| Net result for period from insurance/ takaful operations after shareholders appropriation | 1,356 | 0 | |
| Policyholders share of accumulated surplus, at end of period | 1,356 | 0 |
| [300300] Statement of shareholders operations, nature of expense |
| Start Date | 2018-01-01 | 2017-01-01 | Note No. |
|---|---|---|---|
| End Date | 2018-12-31 | 2017-12-31 | |
| Statement of shareholders operations [abstract] | |||
| Profit (loss) [abstract] | |||
| Income (loss) from continuing operations [abstract] | |||
| Shareholders appropriation of surplus (deficit) transferred from insurance/ takaful operations | 12,202 | -19,822 | |
| Revenue [abstract] | |||
| Investment income | 6,463 | -36 | 21 |
| Total revenue | 6,463 | -36 | |
| Expenses [abstract] | |||
| General and administrative expenses, shareholders operations | 3,035 | 7,636 | 23 |
| Other expenses | -16,466 | ||
| Total expenses | 3,035 | -8,830 | |
| Income (loss) from continuing operations before zakat and income tax | 15,630 | -11,028 | |
| Profit (loss) from continuing operations | 15,630 | -11,028 | |
| Profit (loss) for the period | 15,630 | -11,028 | |
| Profit (loss), attributable to [abstract] | |||
| Profit (loss), attributable to saudi shareholders of company | 15,630 | -11,028 | |
| Earnings per share [abstract] | |||
| Basic earnings (loss) per share [abstract] | |||
| Basic earnings (loss) per share from continuing operations | 0.31 | -0.57 | 24 |
| Total basic earnings (loss) per share | 0.31 | -0.57 | |
| Share closing price at the last trading day of financial year (in numbers) | 50000000 | 19224000 |
| [300400] Statement of other comprehensive income, before tax, insurance operations |
| Start Date | 2018-01-01 | 2017-01-01 | Note No. |
|---|---|---|---|
| End Date | 2018-12-31 | 2017-12-31 | |
| Statement of other comprehensive income, before tax [abstract] | |||
| Net result for period from insurance/ takaful operations after shareholders appropriation | 1,356 | 0 | |
| Other comprehensive income [abstract] | |||
| Components of other comprehensive income that will not be reclassified to profit or loss [abstract] | |||
| Remeasurement gains (losses) on defined benefit plans | -2,774 | 197 | |
| Total other comprehensive income that will not be reclassified to profit or loss | -2,774 | 197 | |
| 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 | 0 | ||
| Total other comprehensive income (loss), available-for-sale financial assets | 0 | ||
| Total other comprehensive income (loss), that will be reclassified to profit or loss | 0 | ||
| Total other comprehensive income (loss) | -2,774 | 197 | |
| Total comprehensive income (loss) for period | -1,418 | 197 |
| [300500] Statement of other comprehensive income, before tax, shareholders operations |
| Start Date | 2018-01-01 | 2017-01-01 | Note No. |
|---|---|---|---|
| End Date | 2018-12-31 | 2017-12-31 | |
| Statement of other comprehensive income, before tax [abstract] | |||
| Statement of comprehensive income [abstract] | |||
| Profit (loss) for the period | 15,630 | -11,028 | |
| 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 | -231 | -654 | |
| Total other comprehensive income (loss), available-for-sale financial assets | -231 | -654 | |
| Total other comprehensive income (loss), that will be reclassified to profit or loss | -231 | -654 | |
| Total other comprehensive income (loss) | -231 | -654 | |
| Total comprehensive income (loss) for period | 15,399 | -11,682 | |
| Total comprehensive income (loss) attributable to [abstract] | |||
| Total comprehensive income (loss), attributable to saudi shareholders of company | 15,399 | -11,682 |
| [300600] Statement of cash flows, indirect method, insurance operations |
| Start Date | 2018-01-01 | 2017-01-01 | Note No. |
|---|---|---|---|
| End Date | 2018-12-31 | 2017-12-31 | |
| 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 | 1,356 | 0 | |
| Adjustments to reconcile net income to net cash from insurance/ takaful operations after shareholders appropriation | |||
| Adjustments for depreciation, insurance/ takaful operations cash flow | 2,134 | 2,584 | |
| Adjustments for employees end of service benefits | 2,207 | 3,568 | |
| Adjustments for allowance for doubtful receivables | 11,532 | -3,000 | |
| Adjustments for impairment (reversal of impairment) charges for available-for-sale investments | 1,278 | 400 | |
| Total adjustments to reconcile net income to net cash from insurance/ takaful operations after shareholders appropriation | 17,151 | 3,552 | |
| Changes in operating assets and liabilities [abstract] | |||
| Adjustments for decrease (increase) in premium receivables, net | -69,045 | 46,771 | |
| Adjustments for decrease (increase) in prepayments and other assets | -5,176 | 11,100 | |
| Adjustments for increase (decrease) in outstanding claims including IBNR | -151,720 | -193,206 | |
| Adjustments for increase (decrease) in reinsurers/ retakaful balance payable | -5,021 | -31,780 | |
| Adjustments for increase (decrease) in accrued expenses and other liabilities | 7,060 | -185,631 | |
| Adjustments for decrease (increase) in reinsurers/ retakaful share of outstanding claims, net | 29,987 | 48,020 | |
| Adjustments for decrease (increase) in deferred policy acquisition costs | -3,550 | 30,439 | |
| Adjustments for decrease (increase) in deferred excess of loss expense | 117 | -1,205 | |
| Adjustments for decrease (increase) in unearned commission income | 476 | -19,621 | |
| Adjustments for increase (decrease) in due to shareholders operations | 32,024 | 124,041 | |
| Adjustments for movement in gross unearned premiums/ contributions | 50,619 | -265,762 | |
| Adjustments for reinsurance/ retakaful share of unearned premiums/ contributions | -3,119 | 102,078 | |
| Adjustment for changes in other technical reserves | 2,568 | -11,828 | |
| Adjustment for changes in other reserves | -2,005 | ||
| Adjustments for other changes in operating assets and liabilities, insurance/ takaful operations cash flow | -4,128 | -4,244 | |
| Total changes in operating assets and liabilities | -118,908 | -352,833 | |
| Net cash flows from (used in) insurance/ takaful operations | -100,401 | -349,281 | |
| Net cash flows from (used in) operating activities, insurance/ takaful operations | -100,401 | -349,281 | |
| Cash flows from (used in) investing activities, insurance/ takaful operations [abstract] | |||
| Time (Murabaha) deposits, insurance/ takaful operations cash flow | -310,349 | 20,000 | |
| Purchase of property and equipment, insurance/ takaful operations cash flow | 796 | 354 | |
| Net cash flows from (used in) investing activities, insurance/ takaful operations | -311,145 | 19,646 | |
| Cash flows from (used in) financing activities, insurance/ takaful operations [abstract] | |||
| Adjustments for decrease (increase) in due from shareholders operations | 0 | 0 | |
| Net cash flows from (used in) financing activities, insurance/ takaful operations | 0 | 0 | |
| Increase (decrease) in cash and cash equivalents before effect of exchange rate changes | -411,546 | -329,635 | |
| Net increase (decrease) in cash and cash equivalents | -411,546 | -329,635 | |
| Cash and cash equivalents at beginning of period | 477,898 | 807,533 | |
| Cash and cash equivalents at end of period | 66,352 | 477,898 |
| [300700] Statement of cash flows, indirect method, shareholders operations |
| Start Date | 2018-01-01 | 2017-01-01 | Note No. |
|---|---|---|---|
| End Date | 2018-12-31 | 2017-12-31 | |
| 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 | 15,630 | -11,028 | |
| Net profit (loss) for period (before zakat expenses and income tax) | 15,630 | -11,028 | |
| Adjustments to reconcile profit (loss) [abstract] | |||
| Adjustments for realised loss (gain) on available-for-sale investments, shareholders cash flow | 102 | 802 | |
| Adjustments for impairment (reversal of impairment) charges for investments, shareholders cash flow | 2,555 | 1,675 | |
| Total adjustments to reconcile profit (loss) | 2,657 | 2,477 | |
| Changes in operating assets and liabilities [abstract] | |||
| Adjustments for increase (decrease) in accrued expenses and other liabilities, shareholders cash flow | 0 | 622 | |
| Adjustments for decrease (increase) in due from insurance/ takaful operations | -32,024 | -124,041 | |
| Adjustments for decrease (increase) in prepayments and other assets, shareholders assets | -3,983 | -718 | |
| Adjustments for increase (decrease) in other liabilities | -16,466 | ||
| Total changes in operating assets and liabilities | -36,007 | -140,603 | |
| Net cash flows from (used in) operations | -17,720 | -149,154 | |
| Zakat expenses | 6,005 | 3,436 | |
| Net cash flows from (used in) operating activities | -23,725 | -152,590 | |
| Cash flows from (used in) investing activities [abstract] | |||
| Proceeds from disposal of available-for-sale investments | 664 | 34,944 | |
| Purchase of term deposits investments | 150,000 | 163,000 | |
| Amount paid for statutory deposit | 30,000 | ||
| Net cash flows from (used in) investing activities | -149,336 | -158,056 | |
| Cash flows from (used in) financing activities [abstract] | |||
| Proceeds from issuing shares | 0 | 380,000 | |
| Net cash flows from (used in) financing activities | 0 | 380,000 | |
| Increase (decrease) in cash and cash equivalents before effect of exchange rate changes | -173,061 | 69,354 | |
| Net increase (decrease) in cash and cash equivalents | -173,061 | 69,354 | |
| Cash and cash equivalents at beginning of period | 220,852 | 151,498 | |
| Cash and cash equivalents at end of period | 47,791 | 220,852 |
| [300800] Statement of changes in equity |
| Share capital [member] | Share premium [member] | Statutory reserve [member] | General reserve [member] | Fair value reserve on investments, shareholders equity [member] | Retained earnings (accumulated losses) [member] | Treasury shares [member] | Other reserves [member] | Reserve of disposal group held for distribution/ sale [member] | Share based payments reserve [member] | Other equity interest [member] | Equity attributable to owners of parent [member] | Non-controlling interests [member] | Total equity [member] | Note No. | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Start Date | 2018-01-01 | 2017-01-01 | 2018-01-01 | 2017-01-01 | 2018-01-01 | 2017-01-01 | 2018-01-01 | 2017-01-01 | 2018-01-01 | 2017-01-01 | 2018-01-01 | 2017-01-01 | 2018-01-01 | 2017-01-01 | 2018-01-01 | 2017-01-01 | 2018-01-01 | 2017-01-01 | 2018-01-01 | 2017-01-01 | 2018-01-01 | 2017-01-01 | 2018-01-01 | 2017-01-01 | 2018-01-01 | 2017-01-01 | 2018-01-01 | 2017-01-01 | |
| End Date | 2018-12-31 | 2017-12-31 | 2018-12-31 | 2017-12-31 | 2018-12-31 | 2017-12-31 | 2018-12-31 | 2017-12-31 | 2018-12-31 | 2017-12-31 | 2018-12-31 | 2017-12-31 | 2018-12-31 | 2017-12-31 | 2018-12-31 | 2017-12-31 | 2018-12-31 | 2017-12-31 | 2018-12-31 | 2017-12-31 | 2018-12-31 | 2017-12-31 | 2018-12-31 | 2017-12-31 | 2018-12-31 | 2017-12-31 | 2018-12-31 | 2017-12-31 | |
| Statement of changes in equity [line items] | |||||||||||||||||||||||||||||
| Equity balance at beginning of period (before adjustments) | 500,000 | 300,000 | 2,131 | 2,131 | 0 | 654 | -50,108 | -213,080 | -1,557 | -1,754 | 450,466 | 87,951 | 450,466 | 87,951 | |||||||||||||||
| Equity balance at beginning of period (after adjustments) | 500,000 | 300,000 | 2,131 | 2,131 | 0 | 654 | -50,108 | -213,080 | -1,557 | -1,754 | 450,466 | 87,951 | 450,466 | 87,951 | |||||||||||||||
| Changes in equity [abstract] | |||||||||||||||||||||||||||||
| Comprehensive income [abstract] | |||||||||||||||||||||||||||||
| Net profit (loss) for period | 15,630 | -11,028 | 15,630 | -11,028 | 15,630 | -11,028 | |||||||||||||||||||||||
| Other comprehensive income, net of tax | -231 | -654 | -231 | -654 | -231 | -654 | |||||||||||||||||||||||
| Total comprehensive income (loss) for period | -231 | -654 | 15,630 | -11,028 | 15,399 | -11,682 | 15,399 | -11,682 | |||||||||||||||||||||
| Issue of equity | 380,000 | 380,000 | 380,000 | ||||||||||||||||||||||||||
| Other miscellaneous changes in equity | -180,000 | -13,000 | 174,000 | -2,774 | 197 | -15,774 | -5,803 | -15,774 | -5,803 | ||||||||||||||||||||
| Total changes in equity | 200,000 | -231 | -654 | 2,630 | 162,972 | -2,774 | 197 | -375 | 362,515 | -375 | 362,515 | ||||||||||||||||||
| Equity balance at end of period | 500,000 | 500,000 | 2,131 | 2,131 | -231 | 0 | -47,478 | -50,108 | -4,331 | -1,557 | 450,091 | 450,466 | 450,091 | 450,466 | |||||||||||||||
| [400100] Notes forming part of accounts |
| English [member] | Note No. | |
|---|---|---|
| Start Date | 2018-01-01 | |
| End Date | 2018-12-31 | |
| Notes forming part of accounts [line items] | ||
| Disclosure of notes and other explanatory information [text block] | 27 | |
| Disclosure of general information about reporting entity [abstract] | ||
| Disclosure of general information about reporting entity [text block] | 1 | |
| Disclosure of basis of preparation of financial statements [text block] | 2 | |
| Disclosure of new standards and amendments in standards [text block] | 3 | |
| Disclosure of summary of significant accounting policies [abstract] | ||
| Disclosure of summary of significant accounting policies, general comment [text block] | 4 | |
| Description of accounting policy for premiums/ contributions and insurance/ reinsurance or takaful/ retakaful balance receivables [text block] | 7 | |
| Disclosure of notes forming part of accounts [abstract] | ||
| Disclosure of property and equipment [text block] | 12 | |
| Disclosure of reinsurers/ retakaful share of outstanding claims, net [text block] | 14 | |
| Disclosure of investments [text block] | 6 | |
| Disclosure of investments in available-for-sale investments [text block] | 10 | |
| Disclosure of deferred policy acquisition costs [text block] | 9 | |
| Disclosure of prepayments and other assets [text block] | 11 | |
| Disclosure of cash and cash equivalents [text block] | 5 | |
| Disclosure of statutory deposit [text block] | 13 | |
| Disclosure of employees' end of service benefits [text block] | 16 | |
| Disclosure of accrued expenses and other liabilities [text block] | 15 | |
| Disclosure of zakat [text block] | 18 | |
| Disclosure of general and administrative expense [text block] | 22-23 | |
| Disclosure of investments income [text block] | 21 | |
| Disclosure of technical reserve for insurance/takaful/reinsurance/retakaful operations [text block] | 8 | |
| Disclosure of earnings per share [text block] | 24 | |
| Disclosure of related party transactions [text block] | 17 | |
| Disclosure of entity's operating segments [text block] | 25 | |
| Disclosure of capital management [text block] | 19 | |
| Disclosure of commitments and contingencies, general [text block] | 20 | |
| Disclosure of board of director's approval of the financial statements [text block] | 28 |