	English [member]
Start Date	2021-04-01	2020-04-01
End Date	2021-06-30	2020-06-30
Filing information [line items]
Disclosure of entity information [abstract]
Name of reporting entity	The Mediterranean and Gulf Insurance and Reinsurance Co.
Company symbol code\| ISIN code	8030 \| SA000A0MJ2H8
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	2021-04-01	2020-04-01
Reporting period end date	2021-06-30	2020-06-30
Description of nature of financial statements	Standalone
Status of financial statements	Reviewed
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	2021-04-01	2021-04-01
End Date	2021-06-30	2021-06-30
Auditors information [line items]
Details of auditors signing report [abstract]
Name of auditor signing report	Abdullah M. AlAzem	Suleiman A. Al-Kharashi
Registration number of auditor	335	91
Details of audit firm [abstract]
Name of audit firm	Al Azem, Al Sudairy, Al Shaikh & Partners Certified Accountants And Auditors	AlKharashi & Co. Certified Accountants And Auditors
Registration number of audit firm	335	91
Address of audit firm	Riyadh	Riyadh

	English [member]
Start Date	2021-04-01
End Date	2021-06-30
Auditors report [line items]
Disclosures of auditors report [text block]	Emphasis of matter paragraph
Contents of auditors report [abstract]
Nature of auditors opinion	Emphasis of matter paragraph
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.
Material uncertainty related to going concern	We draw attention to note 2 to the accompanying interim condensed financial information. The Company did not meet the solvency margin requirements as at 30 June 2021. The deficiency in solvency margin indicate that a material uncertainty exists that may cast significant doubt on the Company’s ability to continue as a going concern. However, the accompanying interim condensed financial information are prepared using the going-concern assumption based on management’s assessment on Company’s ability to continue as a going-concern. Our conclusion is not modified with respect to this matter.
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	Our responsibility is to express a conclusion on this interim condensed financial information based on our review.
Date of signing audit report by auditor	2021-08-10

[300100] Statement of financial position, order of liquidity

Start Date	2021-01-01	2020-01-01	2020-01-01	Note No.
End Date	2021-06-30	2020-12-31	2020-06-30	Note No.
Statement of financial position [abstract]
Assets [abstract]
Insurance/ takaful operations assets [abstract]
Property and equipment, net, insurance/ takaful operations assets	24,025	23,642	23,712
Due from related parties, insurance/ takaful operations assets	1,994	1,994	1,994
Deferred policy acquisition costs	60,284	60,156	69,897
Reinsurers/ retakaful share of unearned premiums/ contributions	320,727	220,301	524,755
Due from shareholders operations	580,023	527,888	561,385
Premiums/ insurance receivables/takaful contributions receivable, net	890,736	842,898	622,163
Reinsurers/ retakaful share of outstanding claims/ benefits, net	791,620	736,004	639,682
Time (Murabaha) deposits, insurance/ takaful operations assets	200,348	0	157,021
Available-for-sale investments, insurance/ takaful operations assets	30,645	10,502	10,362
Cash and cash equivalents, insurance/ takaful operations assets	186,930	272,589	392,027
Other assets, insurance/ takaful operations assets	393,320	345,952	222,945
Total insurance/ takaful operations assets	3,480,652	3,041,926	3,225,943
Shareholders assets [abstract]
Property and equipment, net, shareholders assets	30,000	30,000	30,000
Investments in joint ventures and associates, shareholders assets	11,112	9,734	9,926
Goodwill	480,000	480,000	480,000
Statutory deposit	120,000	120,000	120,000
Time (Murabaha) deposits, shareholders assets	7,446	18,477	43,830
Accrued investment income	27,777	26,626	25,671
Available-for-sale investments, shareholders assets	705,604	580,414	532,954
Due from insurance/ takaful operations assets	-580,023	-527,888	-561,385
Cash and cash equivalents, shareholders assets	16,775	66,076	78,846
Other assets, shareholders assets	8,498	3,104	19,693
Total shareholders assets	827,189	806,543	779,535
Total assets	4,307,841	3,848,469	4,005,478
Liabilities and equity [abstract]
Insurance/ takaful operations liabilities and surplus (deficit) [abstract]
Insurance/ takaful operations liabilities [abstract]
Gross unearned premiums/ contributions	1,168,839	1,023,041	1,174,183
Unearned commission income	41,209	32,914	96,735
Employees end of service benefits, insurance/ takaful operations liabilities	19,317	24,405	19,333
Surplus distribution payable	84,869	89,393	107,054
Due to related parties, insurance/ takaful operations liabilities	336	751	198
Reinsurers/ retakaful balance payable	299,641	165,531	406,727
Gross outstanding claims/ benefits including IBNR payable	1,384,748	1,299,713	1,252,109
Other technical reserves	65,882	58,750	61,181
Accrued commission payable	168,854	144,715	71,377
Accrued expenses payable, insurance/ takaful operations liabilities	238,883	191,120	20,604
Other liabilities, insurance/ takaful operations	12,934	16,596	21,239
Total insurance/ takaful operations liabilities	3,485,512	3,046,929	3,230,740
Total insurance/ takaful operations liabilities and surplus (deficit)	3,485,512	3,046,929	3,230,740
Shareholders liabilities and equity [abstract]
Shareholders liabilities [abstract]
Zakat payable	14,025	12,767	20,234
Accrued expenses payable, shareholders liabilities	29,797	27,638	26,684
Other liabilities, shareholders liabilities	1,938	1,438
Total shareholders liabilities	45,760	41,843	46,918
Shareholders equity [abstract]
Equity attributable to owners of parent [abstract]
Share capital	700,000	800,000	800,000
Statutory reserve	26,135	26,135	26,135
Fair value reserve on investments, shareholders equity	42,119	38,636	16,106
Retained earnings (accumulated losses)	13,820	-99,569	-109,262
Other reserves	-5,505	-5,505	-5,159
Total equity attributable to equity holders of company	776,569	759,697	727,820
Total shareholders liabilities and equity	822,329	801,540	774,738
Total insurance/ takaful operations liabilities, surplus (deficit) and shareholders liabilities and equity	4,307,841	3,848,469	4,005,478

[300200] Statement of insurance/ takaful operations, nature of expense

Start Date	2021-04-01	2020-04-01	2021-01-01	2020-01-01	Note No.
End Date	2021-06-30	2020-06-30	2021-06-30	2020-06-30	Note No.
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	292,745	251,695	1,321,660	1,511,913
Excess of loss expense	15,259	13,950	30,519	28,253
Reinsurance/ retakaful premiums ceded	111,702	67,700	334,273	740,012
Net premiums/ contributions written	165,784	170,045	956,868	743,648
Changes in unearned premiums/ contributions	-287,939	-222,511	45,371	-45,391
Net premiums/ contributions earned	453,723	392,556	911,497	789,039
Reinsurance/ retakaful commissions	16,615	46,579	34,940	88,855
Total income from insurance/ takaful operations	470,338	439,135	946,437	877,894
Cost and expenses [abstract]
Net claims/ benefits incurred [abstract]
Net claims/ benefits paid [abstract]
Gross claims/ benefits paid	555,876	498,397	975,759	822,952
Reinsurance/ retakaful share of gross claims/ benefits paid	113,642	121,279	256,909	202,904
Net claims/ benefits paid	442,234	377,118	718,850	620,048
Changes in outstanding claims/ benefits including IBNR	-52,298	14,666	-29,592	-133,553
Changes in reinsurance/ retakaful share of outstanding claims/ benefits	-22,417	-144,909	59,010	85,614
Net claims/ benefits incurred	367,519	246,875	748,268	572,109
Policy acquisition costs	27,809	34,190	44,151	56,188
General and administrative expenses, insurance/ takaful operations	85,296	90,361	155,108	180,792
Other underwriting income	652	7,855	1,060	8,515
Other underwriting expenses	6,000	36,104	7,131	25,759
Realised gain (loss) on held-to-maturity investments	540	1,920	732	3,741
Other cost and expenses	-15,310	17,615	-11,310	24,615
Total cost and expenses	470,122	415,370	941,556	847,207
Surplus (deficit) for period from insurance/ takaful operations	216	23,765	4,881	30,687
Shareholders appropriation from insurance/ takaful operations surplus (deficit)	194	21,389	4,393	27,618
Net result for period from insurance/ takaful operations after shareholders appropriation	22	2,376	488	3,069
Policyholders share of accumulated surplus, at end of period	22	2,376	488	3,069

[300300] Statement of shareholders operations, nature of expense

Start Date	2021-04-01	2020-04-01	2021-01-01	2020-01-01	Note No.
End Date	2021-06-30	2020-06-30	2021-06-30	2020-06-30	Note No.
Statement of shareholders operations [abstract]
Profit (loss) [abstract]
Income (loss) from continuing operations [abstract]
Shareholders appropriation of surplus (deficit) transferred from insurance/ takaful operations	194	21,389	4,393	27,618
Revenue [abstract]
Commission/ profit on deposits	2,810	1,845	5,751	5,186
Investment income	1,378	2,211	1,378	2,211
Realised gain (loss) on available-for-sale investments	3,786	617	4,944	617
Dividend income	1,873	2,410	3,722	2,410
Total revenue	9,847	7,083	15,795	10,424
Expenses [abstract]
General and administrative expenses, shareholders operations	1,206	1,472	2,299	2,796
Total expenses	1,206	1,472	2,299	2,796
Income (loss) from continuing operations before zakat and income tax	8,835	27,000	17,889	35,246
Zakat expenses on continuing operations for period	2,000	3,523	4,000	7,046
Income tax on continuing operations for period	251	491	500	980
Profit (loss) from continuing operations	6,584	22,986	13,389	27,220
Profit (loss) for the period	6,584	22,986	13,389	27,220
Profit (loss), attributable to [abstract]
Profit (loss), attributable to saudi shareholders of company	4,936.6832	17,313.0552	10,039.0722	20,502.104
Profit (loss), attributable to non-saudi shareholders of company	1,647.3168	5,672.9448	3,349.9278	6,717.896
Earnings per share [abstract]
Basic earnings (loss) per share [abstract]
Basic earnings (loss) per share from continuing operations	0.09	0.32	0.18	0.36
Total basic earnings (loss) per share	0.09	0.32	0.18	0.36
Weighted average number of equity shares outstanding	72333333	72333333	76166667	76166667

Start Date	2021-04-01	2020-04-01	2021-01-01	2020-01-01
End Date	2021-06-30	2020-06-30	2021-06-30	2020-06-30
Statement of other comprehensive income, before tax [abstract]
Net result for period from insurance/ takaful operations after shareholders appropriation	22	2,376	488	3,069
Total comprehensive income (loss) for period	22	2,376	488	3,069

[300500] Statement of other comprehensive income, before tax, shareholders operations

Start Date	2021-04-01	2020-04-01	2021-01-01	2020-01-01	Note No.
End Date	2021-06-30	2020-06-30	2021-06-30	2020-06-30	Note No.
Statement of other comprehensive income, before tax [abstract]
Statement of comprehensive income [abstract]
Profit (loss) for the period	6,584	22,986	13,389	27,220
Other comprehensive income [abstract]
Components of other comprehensive income that will be reclassified to profit or loss [abstract]
Available-for-sale financial assets [abstract]
Other comprehensive income, available-for-sale financial assets	2,552	12,701	3,483	-5,555
Total other comprehensive income (loss), available-for-sale financial assets	2,552	12,701	3,483	-5,555
Total other comprehensive income (loss), that will be reclassified to profit or loss	2,552	12,701	3,483	-5,555
Total other comprehensive income (loss)	2,552	12,701	3,483	-5,555
Total comprehensive income (loss) for period	9,136	35,687	16,872	21,665
Total comprehensive income (loss) attributable to [abstract]
Total comprehensive income (loss), attributable to saudi shareholders of company	6,850.1728	26,758.1126	12,650.6256	16,244.417
Total comprehensive income (loss), attributable to non-saudi shareholders of company	2,285.8272	8,928.8874	4,221.3744	5,420.583

[300600] Statement of cash flows, indirect method, insurance operations

Start Date	2021-01-01	2020-01-01	Note No.
End Date	2021-06-30	2020-06-30	Note No.
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	488	3,069
Adjustments to reconcile net income to net cash from insurance/ takaful operations after shareholders appropriation
Adjustments for depreciation, insurance/ takaful operations cash flow	4,598	4,695
Adjustments for employees end of service benefits	-1,898	-2,424
Adjustments for allowance for doubtful receivables	-11,310	24,615
Total adjustments to reconcile net income to net cash from insurance/ takaful operations after shareholders appropriation	-8,610	26,886
Changes in operating assets and liabilities [abstract]
Adjustments for decrease (increase) in premium receivables, net	-12,443	-74,563
Adjustments for decrease (increase) in prepayments and other assets	-36,774	129,953
Adjustments for increase (decrease) in outstanding claims including IBNR	85,035	34,299
Adjustments for increase (decrease) in reinsurers/ retakaful balance payable	134,110	299,239
Adjustments for increase (decrease) in accrued expenses and other liabilities	47,763	-37,864
Adjustments for decrease (increase) in reinsurers/ retakaful share of outstanding claims, net	-55,616	-82,237
Adjustments for decrease (increase) in deferred policy acquisition costs	-128	-2,701
Adjustments for decrease (increase) in unearned commission income	8,295	65,574
Adjustments for movement in gross unearned premiums/ contributions	145,798	188,746
Adjustments for reinsurance/ retakaful share of unearned premiums/ contributions	-100,426	-234,136
Adjustment for changes in other technical reserves	-1,095	-1,304
Adjustments for other changes in operating assets and liabilities, insurance/ takaful operations cash flow	43,610	-58,934
Total changes in operating assets and liabilities	258,129	226,072
Net cash flows from (used in) insurance/ takaful operations	250,007	256,027
Other inflows (outflows) of cash classified as operating activities, insurance/ takaful operations cash flow	-8,202	-14,269
Net cash flows from (used in) operating activities, insurance/ takaful operations	241,805	241,758
Cash flows from (used in) investing activities, insurance/ takaful operations [abstract]
Time (Murabaha) deposits, insurance/ takaful operations cash flow	-250,348	-65,186
Purchase of available-for-sale investments, insurance/ takaful operations cash flow	20,000
Other inflows (outflows) of cash classified as investing activities, insurance/ takaful operations cash flow	-4,981	-7,518
Net cash flows from (used in) investing activities, insurance/ takaful operations	-275,329	-72,704
Cash flows from (used in) financing activities, insurance/ takaful operations [abstract]
Adjustments for decrease (increase) in due from shareholders operations	-52,135	45,614
Net cash flows from (used in) financing activities, insurance/ takaful operations	-52,135	45,614
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-85,659	214,668
Net increase (decrease) in cash and cash equivalents	-85,659	214,668
Cash and cash equivalents at beginning of period	272,589	177,359
Cash and cash equivalents at end of period	186,930	392,027

[300700] Statement of cash flows, indirect method, shareholders operations

Start Date	2021-01-01	2020-01-01	Note No.
End Date	2021-06-30	2020-06-30	Note No.
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	17,889	35,246
Net profit (loss) for period (before zakat expenses and income tax)	17,889	35,246
Changes in operating assets and liabilities [abstract]
Adjustments for increase (decrease) in accrued expenses and other liabilities, shareholders cash flow	1,008	-141
Adjustments for decrease (increase) in prepayments and other assets, shareholders assets	-5,394	-5,441
Total changes in operating assets and liabilities	-4,386	-5,582
Net cash flows from (used in) operations	13,503	29,664
Zakat expenses	2,742
Net cash flows from (used in) operating activities	10,761	29,664
Cash flows from (used in) investing activities [abstract]
Purchase of available-for-sale investments	121,850	69,426
Proceeds from redemption of term deposits investments	11,031	131,218
Dividends received		1,678
Other inflows (outflows) of cash	-1,378	-2,211
Net cash flows from (used in) investing activities	-112,197	61,259
Cash flows from (used in) financing activities [abstract]
Due to reinsurance/ retakaful operations	-52,135	45,614
Net cash flows from (used in) financing activities	52,135	-45,614
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-49,301	45,309
Effect of exchange rate changes on cash and cash equivalents	0	0
Net increase (decrease) in cash and cash equivalents	-49,301	45,309
Cash and cash equivalents at beginning of period	66,076	33,537
Cash and cash equivalents at end of period	16,775	78,846

[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]
Start Date	2021-01-01	2020-01-01	2021-01-01	2020-01-01	2021-01-01	2020-01-01	2021-01-01	2020-01-01	2021-01-01	2020-01-01	2021-01-01	2020-01-01	2021-01-01	2020-01-01	2021-01-01	2020-01-01	2021-01-01	2020-01-01	2021-01-01	2020-01-01	2021-01-01	2020-01-01	2021-01-01	2020-01-01	2021-01-01	2020-01-01	2021-01-01	2020-01-01
End Date	2021-06-30	2020-06-30	2021-06-30	2020-06-30	2021-06-30	2020-06-30	2021-06-30	2020-06-30	2021-06-30	2020-06-30	2021-06-30	2020-06-30	2021-06-30	2020-06-30	2021-06-30	2020-06-30	2021-06-30	2020-06-30	2021-06-30	2020-06-30	2021-06-30	2020-06-30	2021-06-30	2020-06-30	2021-06-30	2020-06-30	2021-06-30	2020-06-30
Statement of changes in equity [line items]
Equity balance at beginning of period (before adjustments)	800,000	800,000			26,135	146,135			38,636	21,661	-99,569	-256,482			-5,505	-5,159											759,697	706,155
Equity balance at beginning of period (after adjustments)	800,000	800,000			26,135	146,135			38,636	21,661	-99,569	-256,482			-5,505	-5,159											759,697	706,155
Changes in equity [abstract]
Comprehensive income [abstract]
Net profit (loss) for period											13,389	27,220															13,389	27,220
Other comprehensive income, net of tax									3,483	-5,555																	3,483	-5,555
Total comprehensive income (loss) for period									3,483	-5,555	13,389	27,220															16,872	21,665
Other miscellaneous changes in equity	-100,000					-120,000					100,000	120,000															0	0
Total changes in equity	-100,000					-120,000			3,483	-5,555	113,389	147,220															16,872	21,665
Equity balance at end of period	700,000	800,000			26,135	26,135			42,119	16,106	13,820	-109,262			-5,505	-5,159											776,569	727,820

[400100] Notes forming part of accounts

	English [member]	Note No.
Start Date	2021-04-01
End Date	2021-06-30
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]	The Mediterranean and Gulf Cooperative Insurance and Reinsurance Company (the“Company”) is a Saudi Joint Stock Company registered in the Kingdom of Saudi Arabia under Commercial Registration No.1010231925 dated 8 Rabi Thani 1428H (corresponding to 26 April 2007). The registered address of the Company's head office is as follows:The objectives of the Company are to transact in cooperative insurance and reinsurance business and related activities in the Kingdom of SaudiArabia. Its principal lines of business include medical,motor and other general insurance.The Company was listed on the Saudi Arabian Stock Exchange (Tadawul) on 28 Rabi Al-Awal 1428H (corresponding to 16 April 2007).Medgulf InsuranceFuturo TowerKing Saud RoadP.O. Box 2302Riyadh 11451, Saudi Arabia
Disclosure of statement of compliance [text block]	The interim condensed financial information of the Company has been prepared in accordance with ‘International Financial Reporting Standards (IFRS) as endorsed in the Kingdom of Saudi Arabia and other standards and pronouncements issued by the Saudi Organization for Certified Public Accountants (SOCPA)and the Regulations for Companies in the Kingdom of Saudi Arabia.
Disclosure of issued IFRS not yet adopted [text block]	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 Insurance Contracts that address the accounting consequences of the application of IFRS 9 to insurers prior to the publication of the forthcoming accounting standard for insurance contracts. The amendments introduce two options for insurers: the deferral approach and the overlay approach. The deferral approach provides an entity, if eligible, with a temporary exemption from applying IFRS 9 until the earlier of the effective date of a new insurance contract standard or 2022.The overlay approach allows an entity to remove from profit or loss the effects of some of the accounting mismatches that may occur before the new insurance contracts standard is applied.The Company is eligible and have chosen to apply the deferral approach 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. As such, it is not possible to fully assess the effect of the adoption of IFRS 9.IFRS 17 - “Insurance Contracts”, applicable for the period beginning on or after 1 January 2023, 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 income statement and the balance sheet. The Company has decided not to early adopt this new standard.
Disclosure of functional and presentation currency [text block]	The functional and presentational currency of the Company is Saudi Arabian Riyals. The interim condensed financial information is presented in Saudi Riyal rounded to nearest thousand (SAR’000) unless otherwise stated.
Disclosure of going concern [text block]	The Company is yet to meet its solvency margin requirement.The Board resolved at 18 December 2019 to reduce statutory reserve amounting to SAR 120 million against the accumulated losses which had been approved in Annual General Assembly meeting held on 3 June 2020 and adjusted accordingly. The Board of directors in their meeting held on 6 October 2020, recommended to reduce share capital by SAR 100 million , the capital reduction was approved by extraordinary general assembly dated 22 April 2021. Further Board resolved to increase capital through right issue with total proceeds of SAR 420 million, the Company obtained SAMA approval dated 06 June 2021 and is subject to the approval of the Capital Market Authority (CMA) and general assembly of the Company.Management has performed an assessment of its going concern assumption under different scenarios. Based on the underlying cash flow projections under such scenarios, management believes that the Company will be able to continue the business and meet its obligations as and when they fall due over the next 12 months. As a result, the financial statements have been prepared on a going concern basis. Management`s assessment is based on number of estimates and assumptions including significant recoveries from major policyholders, reinsurers and related parties and other cost saving measures.

[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