	English [member]
Start Date	2018-07-01	2017-07-01
End Date	2018-09-30	2017-09-30
Filing information [line items]
Disclosure of entity information [abstract]
Name of reporting entity	Allianz Saudi Fransi Cooperative Insurance Co.
Company symbol code\| ISIN code	8040 \| SA000A0MLUG1
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 3
Reporting period start date	2018-07-01	2017-07-01
Reporting period end date	2018-09-30	2017-09-30
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	Actuals

	Primary auditor [member]	Second primary auditor [member]
	English [member]	English [member]
Start Date	2018-07-01	2018-07-01
End Date	2018-09-30	2018-09-30
Auditors information [line items]
Details of auditors signing report [abstract]
Name of auditor signing report	Bader I. Benmohareb	Abdullah M. Albasri
Registration number of auditor	471	171
Details of audit firm [abstract]
Name of audit firm	PricewaterhouseCoopers	Aldar Audit Bureau
Registration number of audit firm	25
Contact number of audit firm	011 211 0400	011 463 0680
Address of audit firm	P.O Box 8282 Riyadh 11482 Kingdom of Saudi Arabia	P.O Box 2195 Riyadh 11451 Kingdom of Saudi Arabia

	English [member]
Start Date	2018-07-01
End Date	2018-09-30
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 modified by SAMA for the accounting of zakat and income tax.
Basis of opinion	INTRODUCTIONWe have reviewed the accompanying interim statement of financial position of Allianz Saudi Fransi Cooperative Insurance Company (A Saudi Joint Stock Company) (the “Company”) as at September 30, 2018 and the interim statements of income and comprehensive income for three month and nine month periods then ended and interim statements of changes in shareholders equity and cash flows for nine month period then ended and other explanatory notes (the interim condensed financial information). 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 modified by Saudi Arabian Monetary Authority (SAMA) for the accounting of zakat and income tax. Our responsibility is to express a conclusion on this interim condensed financial information based on our review.SCOPE OF REVIEWWe 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	2018-11-08

Start Date	2018-01-01	2017-01-01	2017-01-01	Note No.
End Date	2018-09-30	2017-12-31	2017-09-30
Statement of financial position [abstract]
Assets [abstract]
Insurance/ takaful operations assets [abstract]
Property and equipment, net, insurance/ takaful operations assets	4,495,277	3,635,196	3,298,275
Deferred policy acquisition costs	20,466,558	23,866,281	24,600,517
Reinsurers/ retakaful share of unearned premiums/ contributions	175,375,951	180,184,370	199,880,202	7
Prepayments and other assets, insurance/ takaful operations assets	70,727,245	18,732,552	19,297,045
Due from shareholders operations	-420,946	-18,926,058
Premiums/ insurance receivables/takaful contributions receivable, net	367,377,569	362,511,115	437,709,785	5
Reinsurers balance receivable, net	41,050,057	72,541,695	72,659,971	6
Reinsurers share of outstanding claims	217,416,398	196,869,565	200,541,564	7
Reinsurers share of claims incurred but not	80,684,835	85,853,718	51,025,790	7
Reinsurers/ retakaful share of outstanding claims/ benefits, net	339,151,290	355,264,978	324,227,325
Available-for-sale investments, insurance/ takaful operations assets	115,788,934	109,424,116	110,321,178	8
Investments held at fair value through statement of income, insurance/ takaful operations assets	567,086,232	573,716,396	584,668,635
Cash and cash equivalents, insurance/ takaful operations assets	57,716,414	107,246,209	66,273,420	4
Total insurance/ takaful operations assets	1,717,764,524	1,715,655,155	1,770,276,382
Shareholders assets [abstract]
Statutory deposit	20,000,000	20,000,000	20,000,000
Prepayments and other assets, shareholders assets	3,183,478	8,153,653	6,445,922
Available-for-sale investments, shareholders assets	248,256,314	199,625,304	200,344,029	8
Due from insurance/ takaful operations assets	420,946	18,926,058	9,763,060
Cash and cash equivalents, shareholders assets	17,130,481	26,084,656	25,828,862	4
Other assets, shareholders assets	995,895	817,056	767,505
Total shareholders assets	289,987,114	273,606,727	263,149,378
Total assets	2,007,751,638	1,989,261,882	2,033,425,760
Liabilities and equity [abstract]
Insurance/ takaful operations liabilities and surplus (deficit) [abstract]
Insurance/ takaful operations liabilities [abstract]
Gross unearned premiums/ contributions	404,002,516	415,612,645	439,068,448	7
Employees end of service benefits, insurance/ takaful operations liabilities	16,514,808	15,457,826	15,156,956
Due to shareholders operations			9,763,060
Reinsurers/ retakaful balance payable	134,500,887	181,657,278	219,680,647
Gross outstanding claims/ benefits including IBNR payable	456,445,224	434,541,367	402,813,020	7
Other technical reserves	7,685,699	12,034,590	8,328,759	7
Accrued expenses payable, insurance/ takaful operations liabilities	123,038,638	64,595,012	74,214,454
Unit linked liabilities	561,864,124	573,051,956	581,318,012	7
Unearned reinsurance commission	7,160,140	10,813,751	10,708,671
Other liabilities, insurance/ takaful operations	569,024,264	583,865,707	592,026,683
Total insurance/ takaful operations liabilities	1,711,212,036	1,707,764,425	1,761,052,027
Insurance/ takaful operations surplus (deficit) [abstract]
Surplus (deficit) from insurance/ takaful fund	11,742,361	9,582,216	8,852,983
Fair value reserves on investments	-4,424,569	-926,182	371,372	8
Other insurance/ takaful operations surplus (deficit)	-765,304	-765,304
Total insurance/ takaful operations surplus (deficit)	6,552,488	7,890,730	9,224,355
Total insurance/ takaful operations liabilities and surplus (deficit)	1,717,764,524	1,715,655,155	1,770,276,382
Shareholders liabilities and equity [abstract]
Shareholders liabilities [abstract]
Zakat payable	20,137,358	18,127,683	16,900,082	13
Income tax payable	806,657	3,289,263	1,963,876	13
Accrued expenses payable, shareholders liabilities	389,867	268,366	345,878
Other liabilities, shareholders liabilities	995,895	817,056	767,505
Total shareholders liabilities	22,329,777	22,502,368	19,977,341
Shareholders equity [abstract]
Equity attributable to owners of parent [abstract]
Share capital	200,000,000	200,000,000	200,000,000	14
Share premium	22,711,315	22,711,315	22,711,315
Statutory reserve	6,983,645	6,983,645
Fair value reserve on investments, shareholders equity	-5,328,068	1,507,192	1,347,872	8
Retained earnings (accumulated losses)	43,290,445	19,902,207	19,112,850
Total equity attributable to equity holders of company	267,657,337	251,104,359	243,172,037
Total shareholders liabilities and equity	289,987,114	273,606,727	263,149,378
Total insurance/ takaful operations liabilities, surplus (deficit) and shareholders liabilities and equity	2,007,751,638	1,989,261,882	2,033,425,760

Start Date	2018-07-01	2017-07-01	2018-01-01	2017-01-01	Note No.
End Date	2018-09-30	2017-09-30	2018-09-30	2017-09-30
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	140,581,926	147,136,786	663,891,629	673,709,909	7
Excess of loss expense	1,427,320	1,381,752	4,281,960	4,211,210	7
Reinsurance/ retakaful premiums ceded	36,598,341	43,558,296	215,470,867	179,938,676	7
Net premiums/ contributions written	102,556,265	102,196,738	444,138,802	489,560,023
Changes in unearned premiums/ contributions	-93,039,980	-89,272,656	-11,610,129	-20,188,840
Reinsurance/ retakaful share of unearned premiums/ contributions	45,737,728	31,556,016	4,808,419	36,580,295
Net premiums/ contributions earned	149,858,517	159,913,378	450,940,512	473,168,568	7
Reinsurance/ retakaful commissions	6,058,947	7,798,432	15,491,069	10,994,052
Other non-operating income from insurance/ takaful operations	857,164	4,863,227	19,066,262	18,541,863
Total income from insurance/ takaful operations	156,774,628	172,575,037	485,497,843	502,704,483
Cost and expenses [abstract]
Net claims/ benefits incurred [abstract]
Net claims/ benefits paid [abstract]
Gross claims/ benefits paid	117,333,715	126,665,941	334,251,045	330,670,281
Reinsurance/ retakaful share of gross claims/ benefits paid	42,790,876	34,868,549	99,951,471	106,811,705
Net claims/ benefits paid	74,542,839	91,797,392	234,299,574	223,858,576
Changes in outstanding claims/ benefits including IBNR	27,932,626	-56,748,200	21,903,857	16,682,868
Changes in reinsurance/ retakaful share of outstanding claims/ benefits	-24,092,082	56,354,530	-15,377,950	15,892,995
Changes in other technical reserves	-1,292,452	-1,655,783	-15,536,723	-10,137,522
Net claims/ benefits incurred	77,090,931	89,747,939	225,288,758	246,296,917
Surrenders	32,749,015	32,915,837	104,362,260	109,339,655
Policy acquisition costs	13,965,441	15,921,797	41,154,660	43,611,355
Supervision and inspection fees	1,459,351	1,030,676	4,664,328	4,422,501
General and administrative expenses, insurance/ takaful operations	22,684,064	25,410,624	79,083,186	73,943,969
Other cost and expenses	559,482	187,739	4,190,655	1,767,198
Total cost and expenses	148,508,284	165,214,612	458,743,847	479,381,595
Surplus (deficit) for period from insurance/ takaful operations	8,266,344	7,360,425	26,753,996	23,322,888
Shareholders appropriation from insurance/ takaful operations surplus (deficit)	7,439,710	6,624,382	24,078,597	20,990,599
Net result for period from insurance/ takaful operations after shareholders appropriation	826,634	736,043	2,675,399	2,332,289
Policyholders share of accumulated surplus, at end of period	826,634	736,043	2,675,399	2,332,289

Start Date	2018-07-01	2017-07-01	2018-01-01	2017-01-01
End Date	2018-09-30	2017-09-30	2018-09-30	2017-09-30
Statement of shareholders operations [abstract]
Profit (loss) [abstract]
Income (loss) from continuing operations [abstract]
Shareholders appropriation of surplus (deficit) transferred from insurance/ takaful operations	7,439,710	6,624,382	24,078,597	20,990,599
Revenue [abstract]
Other income	1,990,660	1,516,992	5,080,258	4,260,007
Total revenue	1,990,660	1,516,992	5,080,258	4,260,007
Expenses [abstract]
General and administrative expenses, shareholders operations	203,455	166,288	706,569	662,698
Total expenses	203,455	166,288	706,569	662,698
Income (loss) from continuing operations before zakat and income tax	9,226,915	7,975,086	28,452,286	24,587,908
Profit (loss) from continuing operations	9,226,915	7,975,086	28,452,286	24,587,908
Profit (loss) for the period	9,226,915	7,975,086	28,452,286	24,587,908
Profit (loss), attributable to [abstract]
Profit (loss), attributable to saudi shareholders of company	4,328,345.8265	4,576,104.3468	13,346,967.3626	14,108,541.6104
Profit (loss), attributable to non-saudi shareholders of company	4,898,569.1735	3,398,981.6532	15,105,318.6374	10,479,366.3896
Earnings per share [abstract]
Basic earnings (loss) per share [abstract]
Basic earnings (loss) per share from continuing operations	0.46	0.4	1.42	1.23
Total basic earnings (loss) per share	0.46	0.4	1.42	1.23
Diluted earnings (loss) per share [abstract]
Diluted earnings (loss) per share from continuing operations	0.46	0.4	1.42	1.23
Total diluted earnings (loss) per share	0.46	0.4	1.42	1.23

Start Date	2018-07-01	2017-07-01	2018-01-01	2017-01-01	Note No.
End Date	2018-09-30	2017-09-30	2018-09-30	2017-09-30
Statement of other comprehensive income, before tax [abstract]
Net result for period from insurance/ takaful operations after shareholders appropriation	826,634	736,043	2,675,399	2,332,289
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	6,722	315,782	-3,498,387	775,502	8
Other comprehensive income, available-for-sale financial assets		283,306		283,306	16
Total other comprehensive income (loss), available-for-sale financial assets	6,722	599,088	-3,498,387	1,058,808
Total other comprehensive income (loss), that will be reclassified to profit or loss	6,722	599,088	-3,498,387	1,058,808
Total other comprehensive income (loss)	6,722	599,088	-3,498,387	1,058,808
Total comprehensive income (loss) for period	833,356	1,335,131	-822,988	3,391,097

Start Date	2018-07-01	2017-07-01	2018-01-01	2017-01-01	Note No.
End Date	2018-09-30	2017-09-30	2018-09-30	2017-09-30
Statement of other comprehensive income, before tax [abstract]
Statement of comprehensive income [abstract]
Profit (loss) for the period	9,226,915	7,975,086	28,452,286	24,587,908
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	-3,287,470	235,691	-6,835,260	2,256,522	8
Total other comprehensive income (loss), available-for-sale financial assets	-3,287,470	235,691	-6,835,260	2,256,522
Total other comprehensive income (loss), that will be reclassified to profit or loss	-3,287,470	235,691	-6,835,260	2,256,522
Total other comprehensive income (loss)	-3,287,470	235,691	-6,835,260	2,256,522
Total comprehensive income (loss) for period	5,939,445	8,210,777	21,617,026	26,844,430
Total comprehensive income (loss) attributable to [abstract]
Total comprehensive income (loss), attributable to saudi shareholders of company	2,786,193.6495	4,711,343.8426	10,140,546.8966	15,403,333.934
Total comprehensive income (loss), attributable to non-saudi shareholders of company	3,153,251.3505	3,499,433.1574	11,476,479.1034	11,441,096.066

Start Date	2018-01-01	2017-01-01
End Date	2018-09-30	2017-09-30
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	2,675,399	2,332,289
Adjustments to reconcile net income to net cash from insurance/ takaful operations after shareholders appropriation
Adjustments for depreciation, insurance/ takaful operations cash flow	1,272,767	531,891
Adjustments for unrealised (gains) losses on investments held as fair value through statement of income	-11,716,422	-13,053,930
Adjustments for employees end of service benefits	3,809,524	3,457,158
Adjustments for allowance for doubtful receivables	4,190,655	1,767,198
Adjustments for impairment (reversal of impairment) charges for available-for-sale investments		283,306
Adjustments for bond premium amortization (accretion of discounts), net, insurance/ takaful operations cash flow	198,002	415,077
Other adjustments to reconcile net income to net cash from insurance/ takaful operating activities	24,078,596	20,990,599
Total adjustments to reconcile net income to net cash from insurance/ takaful operations after shareholders appropriation	21,833,122	14,391,299
Changes in operating assets and liabilities [abstract]
Adjustments for decrease (increase) in premium receivables, net	22,434,529	-25,987,902
Adjustments for decrease (increase) in prepayments and other assets	-51,994,693	-7,315,754
Adjustments for increase (decrease) in outstanding claims including IBNR	21,903,857	16,682,868
Adjustments for increase (decrease) in reinsurers/ retakaful balance payable	-47,156,391	925,906
Adjustments for increase (decrease) in accrued expenses and other liabilities	39,090,256	11,277,690
Adjustments for decrease (increase) in reinsurers/ retakaful share of outstanding claims, net	-15,377,950	15,892,995
Adjustments for decrease (increase) in deferred policy acquisition costs	3,399,723	-2,511,493
Adjustments for movement in gross unearned premiums/ contributions	-11,610,129	-20,188,840
Adjustments for reinsurance/ retakaful share of unearned premiums/ contributions	4,808,419	36,580,295
Adjustment for changes in other technical reserves	-15,536,723	-10,137,523
Adjustments for other changes in operating assets and liabilities, insurance/ takaful operations cash flow	14,692,975	19,794,012
Total changes in operating assets and liabilities	-35,346,127	35,012,254
Net cash flows from (used in) insurance/ takaful operations	-10,837,606	51,735,842
Other inflows (outflows) of cash classified as operating activities, insurance/ takaful operations cash flow	16,085,574	18,859,868
Net cash flows from (used in) operating activities, insurance/ takaful operations	5,247,968	70,595,710
Cash flows from (used in) investing activities, insurance/ takaful operations [abstract]
Proceeds from sales of available-for-sale investments, insurance/ takaful operations cash flow		11,058,645
Purchase of available-for-sale investments, insurance/ takaful operations cash flow	10,061,207	61,161,308
Purchase of property and equipment, insurance/ takaful operations cash flow	2,132,848	1,440,791
Net cash flows from (used in) investing activities, insurance/ takaful operations	-12,194,055	-51,543,454
Cash flows from (used in) financing activities, insurance/ takaful operations [abstract]
Adjustments for decrease (increase) in due from shareholders operations	-42,583,708	-30,000,000
Net cash flows from (used in) financing activities, insurance/ takaful operations	-42,583,708	-30,000,000
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-49,529,795	-10,947,744
Net increase (decrease) in cash and cash equivalents	-49,529,795	-10,947,744
Cash and cash equivalents at beginning of period	107,246,209	77,221,164
Cash and cash equivalents at end of period	57,716,414	66,273,420

	English [member]	Note No.
Start Date	2018-07-01	2017-07-01
End Date	2018-09-30	2017-09-30
Disclosure of other non-cash information [line items]
Disclosure of other non-cash information, insurance/ takaful operations [text block]	Change in fair value of available for sale investments September 30, 2018 (3,498,387), September 30, 2017 (775,502)		8

Start Date	2018-01-01	2017-01-01
End Date	2018-09-30	2017-09-30
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	28,452,286	24,587,908
Net profit (loss) for period (before zakat expenses and income tax)	28,452,286	24,587,908
Adjustments to reconcile profit (loss) [abstract]
Adjustments for amortisation of premium (accretion of discounts) on investments	553,984	667,337
Other adjustments for non-cash items	-24,078,596	-20,990,599
Total adjustments to reconcile profit (loss)	-23,524,612	-20,323,262
Changes in operating assets and liabilities [abstract]
Adjustments for increase (decrease) in accrued expenses and other liabilities, shareholders cash flow	121,501	295,513
Adjustments for decrease (increase) in prepayments and other assets, shareholders assets	4,970,175	-4,273,837
Total changes in operating assets and liabilities	5,091,676	-3,978,324
Net cash flows from (used in) operations	10,019,350	286,322
Zakat expenses	2,617,790	374,641
Income taxes refund (paid)	2,919,189	1,853,974
Net cash flows from (used in) operating activities	4,482,371	-1,942,293
Cash flows from (used in) investing activities [abstract]
Proceeds from sales of investments		20,000,000
Purchase of available-for-sale investments	56,020,254	38,501,262
Net cash flows from (used in) investing activities	-56,020,254	-18,501,262
Cash flows from (used in) financing activities [abstract]
Other inflows (outflows) of cash	42,583,708	30,000,000
Net cash flows from (used in) financing activities	42,583,708	30,000,000
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-8,954,175	9,556,445
Net increase (decrease) in cash and cash equivalents	-8,954,175	9,556,445
Cash and cash equivalents at beginning of period	26,084,656	16,272,417
Cash and cash equivalents at end of period	17,130,481	25,828,862

	English [member]	Note No.
Start Date	2018-07-01	2017-07-01
End Date	2018-09-30	2017-09-30
Disclosure of other non-cash information [line items]
Disclosure of other non-cash information, shareholders operations [text block]	Change in fair value of available for sale investments September 30, 2018 (6,835,260) , September 30, 2017 (2,256,522)		8

[400100] Notes forming part of accounts

	English [member]	Note No.
Start Date	2018-07-01
End Date	2018-09-30
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. GeneralAllianz Saudi Fransi Cooperative Insurance Company (a Joint Stock Company incorporated in Kingdom of Saudi Arabia), “the Company”, was formed pursuant to Royal Decree No. 60/M dated 18 Ramadan 1427H (corresponding to 11 October 2006). The Company operates under Commercial Registration no. 1010235601 dated 26 Jumada Thani 1428H corresponding to 12 July 2007. The Company operates through its six branches in the Kingdom of Saudi Arabia The registered address of the Company's head office is as follows:Allianz Saudi Fransi Cooperative Insurance CompanyAl Safwa Commercial Building, Khurais Road.P.O. Box 3540Riyadh 11481, Saudi Arabia.The purpose of the Company is to transact cooperative insurance operations and all related activities. Its principal lines of business include Medical, Protection and saving, Motor, Engineering, Property and Other general insurance.On 31 July 2003, corresponding to 2 Jumada II 1424H, the Law on the Supervision of Cooperative Insurance Companies (“Insurance Law”) was promulgated by Royal Decree Number (M/32). During March 2008, 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 the Kingdom of Saudi Arabia.On 1 January 2016, the Company management 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 policy holders are to receive the remaining 10%. Any deficit arising on insurance operations is transferred to the shareholders’ operations in full.On January 28, 2018, SAMA suspended the Company from issuing or renewing any third party motor insurance policies due to non-compliance with some of SAMA's regulatory requirements for motor business. On June 5, 2018, SAMA lifted the ban from the Company based on the corrective measures taken by the Company to comply with SAMA’s requirement for Motor business.Seasonality of operationsThe Company operates in an industry where significant seasonal or cyclical variations in operating income are experienced during the financial year.	1
Disclosure of basis of preparation of financial statements [text block]	Basis of preparation(a) Basis of presentation The interim condensed financial information of the Company has been prepared in accordance with ‘International Accounting Standard 34 - Interim Financial Reporting ("IAS 34") as modified by SAMA for the accounting of zakat and income tax’, which requires, adoption of all IFRSs as issued by the International Accounting Standards Board (“IASB”) except for the application of International Accounting Standard (IAS) 12 - “Income Taxes” and IFRIC 21 - “Levies” so far as these relate to zakat and income tax. As per the SAMA Circular no. 381000074519 dated April 11, 2017 and subsequent amendments through certain clarifications relating to the accounting for zakat and income tax (“SAMA Circular”), the zakat and income tax are to be accrued on a quarterly basis through shareholders equity under retained earnings.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 recording of end of service benefits at present value. The Company’s interim statement of financial position is not presented using a current/non-current classification. However, the following balances would generally be classified as current: cash and cash equivalents, prepaid expenses and other assets, premiums receivable, net, reinsurers’ receivables, net, unit linked investments, deferred policy acquisition costs, reinsurers’ share of outstanding claims, reinsurers’ share of claims incurred but not reported, reinsurers’ share of unearned premiums, accrued expenses and other liabilities, reinsurers' balances payable, outstanding claims, claims incurred but not reported, additional premium reserves, unit linked liabilities, unearned reinsurance commission and unearned premiums. The following balances would generally be classified as non-current: available for sale investments, property and equipment, statutory deposit, accrued income on statutory deposit and end-of-service indemnities.As required by the Saudi Arabian Insurance Regulations, the Company maintains separate books of accounts for Insurance Operations and Shareholders’ Operations and prepares the financial information accordingly. 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 16 of the financial information have been provided as supplementary financial information to comply with the requirements of the guidelines issued by SAMA implementing regulations. Until 31 December 2017, this information was shown in the primary statements. 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 gains or losses of the respective operations. The surplus from insurance operations, fair value reserves from available for sale investments and actuarial reserves for employee benefits are shown separately as Insurance Operation Surplus in the statement of financial position.In preparing the Company’s financial information in compliance with IFRS, the balances and transactions of the insurance operations are amalgamated and combined with those of the shareholders’ operations. Interoperation 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 similar transactions and events in similar circumstances.The inclusion of separate information of the insurance operations with the financial information of the Company in the interim statement of financial position, the statements of income, comprehensive income and cash flows as well as certain relevant notes to the financial information represents additional supplementary information as required by the implementing regulations (Note 16).In accordance with the Saudi Arabian Insurance Regulations, the Company is required to distribute 10% of net annual surplus from insurance operations to policyholders and the remaining 90% of the surplus to be transferred to the shareholders’ operations and losses to be borne by shareholders’ operations.The interim condensed financial information do not include all of the information required for full annual financial information and should be read in conjunction with the annual financial information as at and for the year ended December 31, 2017. This interim condensed financial information are expressed in Saudi Arabian Riyals (SAR).(b) Critical accounting judgments, estimates and assumptionsThe preparation of interim financial information requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets and liabilities, income and expense. Actual results may differ from these estimates.In preparing these interim condensed financial information, the significant judgments made by management in applying the Company’s accounting policies and the key sources of estimation uncertainty including the risk management policies were the same as those that were applied to the annual financial information as at and for the year ended December 31, 2017.	2
Disclosure of summary of significant accounting policies [abstract]
Disclosure of summary of significant accounting policies, general comment [text block]	3. Significant accounting policiesThe accounting policies, estimates and assumptions used in the preparation of these interim condensed financial information are consistent with those used in the preparation of the annual financial information for the year ended December 31, 2017 except for the adoption of the following new standards and other amendments to existing standards mentioned below which have had no significant financial impact on the interim condensed financial statements of the Company on the current period or prior period and is expected to have no significant effect in future periods. Certain figures for the prior period / year have been reclassified to conform to the presentation made in the current period: Amendments to IASs’-“Disclosure Initiative” applicable from 1 January 2018.IFRS 2 Share-based paymentAmendments to IFRS 2 – “Share-based Payment”, applicable for the period beginning on or after 1 January 2018. The amendments cover classification and measurement of three accounting areas, first, measurement of cash-settled share-based payments, second, classification of share-based payments settled net of tax withholdings, and third, accounting for a modification of a share-based payment from cash-settled to equity-settled. The application of this new standard have no material impact on the Company’s interim condensed financial information.IFRS 15 Revenue from contracts with customersIFRS 15 – “Revenue from Contracts with Customers” applicable from 1 January 2018 presents a five-step model to determine when to recognize revenue, and at what amount. The application of this standard could have a significant impact on how and when revenue is recognized (except for contracts that are within the scope of the Standards on leases, insurance contracts and financial instruments), with new estimates and judgments, and the possibility of revenue recognition being accelerated or deferred. The application of this new standard have no material impact on the Company’s interim condensed financial information.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 condensed financial information 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. 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 2021.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 ContractsIFRS 17 - “Insurance Contracts”, applicable for the period beginning on or after 1 January 2021, 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. IFRS 16 - “Leases” IFRS 16 - “Leases”, applicable for the period beginning on or after 1 January 2019. The new standard eliminates the current dual accounting model for lessees under IAS 17, which distinguishes between on-balance sheet finance leases and off-balance sheet operating leases. Instead, IFRS 16 proposes on-balance sheet accounting model. The Company has decided not to early adopt this new standard.	3
Disclosure of notes forming part of accounts [abstract]
Disclosure of investments in available-for-sale investments [text block]	Shareholder operationsSAR September 30, 2018(Unaudited) December 31, 2017(Audited) Opening balance 199,625,304 180,253,582Purchases 56,020,254 38,501,262Disposals - (20,720,694)Investment premium amortization (553,984) (824,688)Unrealized (loss)/gain on fair value of available for sale investments (6,835,260) 2,415,842Closing balance 248,256,314 199,625,304The cumulative unrealised loss in fair value of available for sale investments amounts to SR 5,328,068 (31 December 2017: unrealized gain of SR 1,507,192) is presented within the shareholders’ equity in the statement of financial position.	8
Disclosure of premiums/ contributions and insurance/ reinsurance or takaful/ retakaful balance receivables [text block]	Reinsurers receivable, netSAR September 30, 2018(Unaudited) December 31, 2017(Audited) Receivables from reinsurers 44,771,019 75,703,175Provision for doubtful reinsurers receivables (3,720,962) (3,161,480)Reinsurers receivable, net 41,050,057 72,541,695	6
Disclosure of other receivables, net [text block]	Premiums receivable, netPremiums receivable comprise amounts due from the following:SAR September 30, 2018(Unaudited) December 31, 2017(Audited) Policyholders 303,363,343 242,012,112Brokers and agents 75,924,171 143,819,453Related parties (Note 12) 40,138,102 25,452,683 419,425,616 411,284,248Provision for doubtful receivable (52,048,047) (48,773,133)Premiums receivable, net 367,377,569 362,511,115	5
Disclosure of cash and cash equivalents [text block]	Cash and cash equivalentsCash and cash equivalents included in the statement of cash flows comprise the following: Insurance operationsSAR September 30, 2018(Unaudited) December 31, 2017(Audited)Bank balances and cash 57,716,414 77,246,209Deposits maturing within 3 months from the acquisition date - 30,000,000Total 57,716,414 107,246,209 Shareholders’ operationsSAR September 30, 2018(Unaudited) December 31, 2017(Audited)Bank balances 17,130,481 26,084,656Total cash and cash equivalents for insurance and shareholders’ operations 74,846,895 133,330,865	4
Disclosure of zakat [text block]	Zakat and income taxA summary of the Company’s share capital and percentages of ownership are as follows: 30 September 2018 (Unaudited) 31 December 2017 (Audited) SAR % SAR %Saudi and GCC Shareholders 93,820,000 46,91% 114,760,000 57.38%Non-Saudi and GCC Shareholders 106,180,000 53,09% 85,240,000 42.62%Total 200,000,000 100% 200,000,000 100%As at 30 September 2018 and 31 December 2017, the authorized, issued and fully paid-in share capital of the Company consists of 20 million shares of SR 10 each. The Company’s zakat and income tax calculations and corresponding accruals and payments of zakat and income tax are based on the above ownership percentages in accordance with the relevant provisions of the Saudi Arabian zakat and income tax regulations.The zakat and income tax provision as at the period / year end is as follows:SAR 30 September 2018(Unaudited) 31 December 2017 (Audited) Provision for zakat 20,137,358 18,127,683Provision for income tax 806,657 3,289,263Total 20,944,015 21,416,946 The zakat and income tax charge for the nine month period is as follows:SAR 30 September 2018 (Unaudited) 30 September 2017(Unaudited) Zakat 2,446,258 3,062,803Income tax 2,617,790 1,963,876Total 5,064,048 5,026,679 Status of assessmentsThe Company has filed tax and zakat declarations for the years ended 31 December 2008 to 31 December 2017 based on what the management believes to be the correct zakat and tax treatment. The Company books the provision of zakat and tax assuming all disallowances usually applied by GAZT. The Company has received the assessments for the years 2010 to 2013 in which the GAZT requires additional zakat and tax of SAR 9.9 million arising from the disallowance related to the deduction of long-term investments and the statutory deposits from the zakat base. The Company has filed an appeal against GAZT assessment and still waiting for the verdict from Preliminary Objection Committee (POC).The company did need not book any additional provision as the zakat and tax liabilities appearing in the condensed financial information are sufficient to cover the potential liabilities arising from the assessment of GAZT.	13
Disclosure of classes of share capital [text block]	Share capitalThe authorised and issued share capital of the Company is SR 200 million divided into 20 million shares of SR 10 each (31 December 2017: SR 200 million divided into 20 million shares of SR 10 each). The founding shareholders of the Company have subscribed and paid for 13 million shares with a nominal value of SR 10 each, which represents 65% of the shares of the Company's capital and the remaining 7 million shares with a nominal value of SR 10 each have been subscribed by general public.On 25th October 2017, Allianz Europe BV (a 100% subsidiary of Allianz SE) entered in a legally binding agreement with Banque Saudi Fransi (BSF) to purchase from BSF 57% of its shareholding in the Company, representing 18.5% of the share capital of the Company. This agreement received SAMA’s no-objection and was completed by Allianz Europe BV on 29 March 2018. Accordingly, Group holds 51.0% of the share capital of Allianz Saudi Fransi Cooperative Insurance Company (Allianz Europe BV holds 18.5%, Allianz France International holds 16.25% and Allianz Mena Holding Bermuda holds 16.25%) and BSF holds 14.0% of the share capital.Shareholding structure of the Company is as below. The shareholders of the Company are subject to zakat and income tax. September 30, 2018 (Unaudited) No. of Shares Authorized, issued and paid up capital SARAllianz Europe BV 3.70 Million 37 MillionAllianz France International 3.25 Million 32.5 MillionAllianz Mena Holding Bermuda 3.25 Million 32.5 MillionBanque Saudi Fransi 2.80 Million 28 MillionPublic 7.00 Million 70 Million 20 Million 200 Million December 31, 2017 (Audited) No. of Shares Authorized, issued and paid up capital SARAllianz France International 3.25 Million 32.5 MillionAllianz Mena Holding Bermuda 3.25 Million 32.5 MillionBanque Saudi Fransi 6.50 Million 65 MillionPublic 7.00 Million 70 Million 20 Million 200 Million	14
Disclosure of technical reserve for insurance/takaful/reinsurance/retakaful operations [text block]	7. Technical reserves (continued)7.2 Movement in unearned premiums (continued) Nine month period ended September 30, 2018(Unaudited)SAR Gross Reinsurance Net Balance as at the beginning of the year 415,612,645 (180,184,370) 235,428,275 Premium written during the period 663,891,629 (219,752,827) 444,138,802 Premium earned during the period (675,501,758) 224,561,246 (450,940,512)Balance as at the end of the period 404,002,516 (175,375,951) 228,626,565This amount includes SR 202,108,044 for reinsurance premium ceded abroad, SR 13,362,823 for reinsurance premium ceded locally and SR 4,281,960 for excess of loss expenses. Three month period ended September 30, 2017(Unaudited)SAR Gross Reinsurance Net Balance as at the beginning of the period 528,341,104 (231,436,218) 296,904,886 Premium written during the period 147,136,786 (44,940,048) 102,196,738 Premium earned during the period (236,409,442) 76,496,064 (159,913,378)Balance as at the end of the period 439,068,448 (199,880,202) 239,188,246This amount includes SR 41,168,212 for reinsurance premium ceded abroad, SR 2,390,084 for reinsurance premium ceded locally and SR 1,381,752 for excess of loss expenses. Nine month period ended September 30, 2017 (Unaudited)SAR Gross Reinsurance Net Balance as at the beginning of the year 459,257,288 (236,460,497) 222,796,791 Premium written during the period 673,709,909 (184,149,886) 489,560,023 Premium earned during the period (693,898,749) 220,730,181 (473,168,568)Balance as at the end of the period 439,068,448 (199,880,202) 239,188,246 This amount includes SR 171,356,740 for reinsurance premium ceded abroad, SR 8,581,936 for reinsurance premium ceded locally and SR 4,211,210 for excess of loss expenses. Twelve month period December 31, 2017 (Audited)SAR Gross Reinsurance Net Balance as at the beginning of the year 459,257,288 (236,460,497) 222,796,791Premium written during the period 925,536,707 (274,685,644) 650,851,063Premium earned during the period (969,181,350) 330,961,771 (638,219,579)Balance as at the end of the period 415,612,645 (180,184,370) 235,428,275This amount includes SR 263,596,813 for reinsurance premium ceded abroad, SR 5,729,838 for reinsurance premium ceded locally and SR 5,358,993 for excess of loss expenses.	7
Disclosure of related party transactions [text block]	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 nine month period ended Balance as at September 30, 2018 September 30, 2017 September 30, 2018 December 31, 2017 (Unaudited) (Unaudited) (Unaudited) (Audited) SARMajor shareholders - Insurance premium written 120,823,892 97,988,209 - Claims paid 36,644,745 28,253,592 - Commission expense 2,549,566 2,527,833 - Premium receivable, net 40,138,102 25,452,683- Outstanding claims 24,565,176 39,957,886 Associates - Insurance premium ceded 32,171,111 41,806,755 - Reinsurers’ share of claims paid 28,674,347 18,739,460 - Commission income 3,069,890 3,281,017 - TPA expenses/ Saudi Nextcare 7,959,488 4,750,301 - Accrued TPA/ Saudi Nextcare 8,431,240 6,753,903- Reinsurance balance payable, net 35,654,856 23,030,672- Investments 800,000 800,000Key management personnel are persons having authority and responsibility for planning, directing and controlling the activities of the Company, directly or indirectly and comprise top management executives including the Chief Executive Officer, Deputy Chief Executive Officer and the Chief Financial Officer of the Company. All Unit Linked investments and certain significant available for sale investments are managed by an affiliate, Saudi Fransi Capital. Cash and cash equivalents include bank accounts, the majority of which are maintained with the shareholder of the Company, Banque Saudi Fransi.Related parties include Allianz SNA, Allianz Mena Holding Bermuda, Allianz Risk Transfer A.G. Dubai, Allianz France, Allianz Global Corporate and Speciality AG, Allianz World Wide Care, Allianz Global risks U.S Insurance, Allianz Belgium, Euler Hermes, Allianz SE Zurich, Allianz Insurance Hong Kong, Allianz Global Risks Netherland, Allianz Insurance Singapore, Allianz Insurance New Zealand, Saudi Fransi Insurance Agency, Banque Saudi Fransi, Saudi Fransi Leasing Company, Saudi NextCare, Saudi Fransi Capital.The compensation of key management personnel during the period is as follows: September 30, 2018(Unaudited) September 30, 2017(Unaudited) SARSalaries and other allowances 4,648,568 4,372,904End of service indemnities 387,845 365,643 5,036,413 4,738,547	12
Disclosure of entity's operating segments [text block]	Operating Segments Operating segments are identified on the basis of internal reports about components of the Company that are regularly reviewed by the Company’s Board of Directors in their function as chief operating decision maker in order to allocate resources to the segments and to assess its performance. Transactions between the operating segments are on normal commercial terms and conditions. The revenue from external parties reported to the Board is measured in a manner consistent with that in the interim income statement. Segment assets and liabilities comprise operating assets and liabilities.There have been no changes to the basis of segmentation or the measurement basis for the segment profit or loss since December 31, 2017.Segment assets do not include cash and cash equivalents, prepaid expenses, available for sale investments, reinsurance balances, property and equipment and statutory deposit. Accordingly, they are included in unallocated assets. Segment liabilities do not include reinsurers’ balances payable, employees’ end of service benefits, accrued expenses and other liabilities. Accordingly, they are included in unallocated liabilities.The unallocated assets and unallocated liabilities are reported to chief operating decision maker on the cumulative basis and not reported under the related segments.The segment information provided to the Company’s Board of Directors for the reportable segments for the Company’s total assets and liabilities as at September 30, 2018 and December 31, 2017, its total revenues, expenses, and net income for the three months periods then ended, are as follows:Motor : Motor corporate and motor individualEngineering : ConstructionMedical : MedicalProperty : Fire, Burglary and Money Other general : Liability and MarineProtection and Saving : Group Retirement and Individual Protection and Saving Motor Engineering Medical Property Other General Protection and Saving Shareholders’ Operations Total SAR SAR SAR SAR SAR SAR SAR SARFor the three month period ended 30 September 2018 (Unaudited) Gross written premiums – retail 2,588,849 - - - 425,081 18,234,307 - 21,248,237Gross written premiums – corporate 49,222,298 5,041,884 27,858,547 18,699,314 12,074,218 6,437,428 - 119,333,689Reinsurance premiums ceded - (3,826,736) (13,070,957) (12,742,871) (6,352,838) (604,939) - (36,598,341)Excess of loss expenses (1,193,710) (57,851) - (118,077) (57,682) - - (1,427,320)Net premiums written 50,617,437 1,157,297 14,787,590 5,838,366 6,088,779 24,066,796 - 102,556,265 Changes in unearned premiums, net 43,273,351 1,410,061 1,069,924 776,912 (936,843) 1,708,847 - 47,302,252 Net premiums earned 93,890,788 2,567,358 15,857,514 6,615,278 5,151,936 25,775,643 - 149,858,517 Reinsurance commissions 5,378 (2,701,686) 702,214 6,678,669 1,229,270 145,102 - 6,058,947 Unrealized gain on unit linked investments - - - - - (2,359,385) - (2,359,385)Net claims and other benefits paid (64,025,234) (64,905) (13,080,516) (632,943) (1,034,973) (28,453,283) - (107,291,854)Changes in outstanding claims, net (3,622,642) 44,604 (122,309) 135,234 653,539 (163,045) - (3,074,619)Changes in claims incurred but not reported, net 4,368,813 67,911 (4,892,324) 327,021 233,810 (871,156) - (765,925)Change in unit linked liabilities - - - - - 2,663,528 - 2,663,528 Changes in premium deficiency reserve 1,695,069 - (2,921,947) - (344,960) - - (1,571,838)Changes in additional premium reserve - 200,762 - - - - - 200,762 Policy acquisition costs (6,792,055) (1,663,713) (1,167,663) (2,554,853) (948,451) (838,706) - (13,965,441)Net underwriting income /(loss) 25,520,117 (1,549,669) (5,625,031) 10,568,406 4,940,171 (4,101,302) - 29,752,692 Provision of doubtful debts (559,482)Inspection and supervision fees (1,459,351)General and administrative expenses (22,887,519)Other income 5,207,209 Total income for the period 10,053,54911. Operating Segments (Continued)11. Operating Segments (Continued) Motor Engineering Medical Property Other General Protection and Saving Shareholders’ Operations Total SAR SAR SAR SAR SAR SAR SAR SARFor the nine month period ended 30 September 2018 (Unaudited) Gross written premiums – retail 5,903,152 - - - 1,170,286 57,165,714 - 64,239,152Gross written premiums – corporate 274,688,135 34,057,593 86,701,387 120,586,951 46,711,015 36,907,396 - 599,652,477Reinsurance premiums ceded - (27,317,288) (44,208,713) (100,502,068) (30,094,553) (13,348,245) - (215,470,867)Excess of loss expenses (3,499,386) (249,469) - (274,186) (258,919) - - (4,281,960)Net premiums written 277,091,901 6,490,836 42,492,674 19,810,697 17,527,829 80,724,865 - 444,138,802 Changes in unearned premiums, net 8,307,790 1,374,246 2,310,812 (1,532,667) (2,849,684) (808,787) - 6,801,710 Net premiums earned 285,399,691 7,865,082 44,803,486 18,278,030 14,678,145 79,916,078 - 450,940,512 Reinsurance commissions 15,960 1,319,648 702,214 11,008,031 2,572,065 (126,849) 15,491,069 Unrealized gain on unit linked investments - - - - - 11,716,422 - 11,716,422 Net claims and other benefits paid (208,645,457) (478,700) (28,734,875) (2,136,148) (3,113,789) (95,552,865) - (338,661,834)Changes in outstanding claims, net (6,463,791) 29,558 (563,031) (693,199) (1,246,122) (331,147) - (9,267,732)Changes in claims incurred but not reported, net 8,279,772 713,036 (5,482,415) (45,748) (147,905) (574,915) - 2,741,825 Change in unit linked liabilities - - - - - 11,187,832 - 11,187,832 Changes in premium deficiency reserve 5,315,543 - (640,812) - (558,838) - - 4,115,893 Changes in additional premium reserve - 232,998 - - - - - 232,998 Policy acquisition costs (20,806,967) (3,658,172) (3,588,126) (7,641,809) (2,882,021) (2,577,565) - (41,154,660)Net underwriting income 63,094,751 6,023,450 6,496,441 18,769,157 9,301,535 3,656,991 - 107,342,325 Provision of doubtful debts (4,190,655)Inspection and supervision fees (4,664,328)General and administrative expenses (79,789,755)Other income 12,430,098 Total income for the period 31,127,685 11. Operating Segments (Continued) Motor Engineering Medical Property Other General Protection and Saving Insurance’ Operations Shareholders’ Operations TotalAs at 30 September 2018 (Unaudited) SAR SAR SAR SAR SAR SAR SAR SAR SAR Assets Premiums receivable, gross 226,114,043 27,595,098 69,997,728 75,414,878 7,771,035 12,532,834 419,425,616 - 419,425,616Provision for doubtful debts - - - - - - - - (52,048,047)Reinsurers’ share of outstanding claims 5,282,741 91,858,655 - 63,684,718 53,279,985 3,310,299 217,416,398 - 217,416,398 Reinsurers’ share of claims incurred but not reported 3,585,472 22,804,422 28,023,285 13,799,042 10,655,996 1,816,618 80,684,835 - 80,684,835 Reinsurers’ share of unearned premiums 28,781 42,526,777 30,263,678 62,820,493 30,414,067 9,322,155 175,375,951 - 175,375,951 Deferred policy acquisition costs 10,917,300 2,462,966 2,387,661 4,368,152 1,848,879 (1,518,400) 20,466,558 - 20,466,558 Unit linked investments - - - - - 567,086,232 567,086,232 - 567,086,232 Unallocated assets - - - - - - 289,356,981 289,987,114 579,344,095Total assets 2,007,751,638 Liabilities Outstanding claims 35,696,247 95,195,662 563,031 69,809,181 59,973,874 5,941,856 267,179,851 - 267,179,851 Claims incurred but not reported 83,860,265 23,356,463 50,544,508 14,810,774 11,955,781 4,737,582 189,265,373 - 189,265,373 Unearned premium 165,851,281 46,994,834 59,117,398 77,286,749 40,186,593 14,565,661 404,002,516 - 404,002,516 Unearned reinsurance commission 1,871 2,451,786 - 3,372,073 928,612 405,798 7,160,140 - 7,160,140 Unit linked liabilities - - - - - 561,864,124 561,864,124 - 561,864,124 Unallocated liabilities and surplus - - - - - - 288,292,520 22,329,777 310,622,297Shareholders’ equity - 267,657,337 267,657,337Total liabilities and shareholders’ equity 2,007,751,638 11. Operating Segments (Continued) Motor Engineering Medical Property Other General Protection and Saving Shareholders’ Operations Total SAR SAR SAR SAR SAR SAR SAR SARFor the three month period ended 30 September 2017 (Unaudited) Gross written premiums – retail 2,844,258 - - - 907,267 21,710,984 - 25,462,509 Gross written premiums – corporate 49,789,603 8,173,402 29,499,307 20,990,155 6,223,195 6,998,615 - 121,674,277 Reinsurance premiums ceded - (6,497,305) (16,584,282) (16,446,253) (3,166,931) (863,525) - (43,558,296)Excess of loss expenses (1,159,774) (70,039) - (64,056) (87,883) - - (1,381,752)Net premiums written 51,474,087 1,606,058 12,915,025 4,479,846 3,875,648 27,846,074 - 102,196,738 Changes in unearned premiums, net 53,917,113 1,431,422 (2,750,292) 1,519,595 1,735,675 1,863,127 57,716,640 Net premiums earned 105,391,200 3,037,480 10,164,733 5,999,441 5,611,323 29,709,201 159,913,378 Reinsurance commissions 14,282 2,218,212 - 4,563,745 1,144,380 (142,187) - 7,798,432Unrealized gain on unit linked investments - - - - - 3,246,145 - 3,246,145 Net claims and other benefits paid (76,838,864) (369,874) (15,129,545) (301,082) (737,488) (31,336,376) - (124,713,229)Changes in outstanding claims, net 6,180,238 689,104 - (301,367) (531,702) 180,639 - 6,216,912 Changes in claims incurred but not reported, net (13,938,016) 100,921 8,147,634 (37,766) (103,746) 7,731 - (5,823,242)Change in unit linked liabilities - - - - - 3,989,070 - 3,989,070 Changes in premium deficiency reserve - - (2,333,287) - - - - (2,333,287)Policy acquisition costs (8,060,206) (1,092,785) (811,932) (2,827,007) (1,969,483) (1,160,384) - (15,921,797)Net underwriting income 12,748,634 4,583,058 37,603 7,095,964 3,413,284 4,493,839 - 32,372,382 Provision of doubtful debts (187,739)Inspection and supervision fees (1,030,676)General and administrative expenses (25,576,912)Other income 3,134,074 Total income for the period 8,711,129 11. Operating Segments (Continued) Motor Engineering Medical Property Other General Protection and Saving Shareholders’ Operations Total SAR SAR SAR SAR SAR SAR SAR SARFor the nine month period ended 30 September 2017 (Unaudited) Gross written premiums – retail 14,215,191 - - - 1,906,391 68,298,122 - 84,419,704 Gross written premiums – corporate 311,798,379 30,922,982 62,747,936 95,304,695 47,241,209 41,275,004 - 589,290,205 Reinsurance premiums ceded (9,500) (23,271,277) (32,959,562) (77,146,459) (31,652,255) (14,899,623) - (179,938,676)Excess of loss expenses (3,395,592) (254,792) - (221,108) (339,718) - - (4,211,210)Net premiums written 322,608,478 7,396,913 29,788,374 17,937,128 17,155,627 94,673,503 - 489,560,023 Changes in unearned premiums, net (28,471,730) 2,615,619 11,265,813 (510,667) 867,581 (2,158,071) - (16,391,455)Net premiums earned 294,136,748 10,012,532 41,054,187 17,426,461 18,023,208 92,515,432 473,168,568 Reinsurance commissions 42,063 3,712,610 - 6,197,041 838,347 203,991 10,994,052 Unrealized gain on unit linked investments - - - - - 13,053,930 - 13,053,930 Net claims and other benefits paid (186,845,134) (1,981,626) (40,549,719) (1,577,511) (1,377,430) (100,866,811) - (333,198,231)Changes in outstanding claims, net (1,034,387) 269,458 - (1,060,850) 1,570,629 561,061 - 305,911 Changes in claims incurred but not reported, net (37,583,636) 36,359 4,432,428 (149,044) 306,464 75,655 - (32,881,774)Change in unit linked liabilities - - - - - 12,388,559 - 12,388,559 Changes in premium deficiency reserve - - (2,251,037) - - - - (2,251,037)Policy acquisition costs (21,914,905) (3,558,107) (3,220,594) (7,191,404) (4,464,755) (3,261,590) - (43,611,355)Net underwriting income 46,800,749 8,491,226 (534,735) 13,644,693 14,896,463 14,670,227 - 97,968,623 Reversal of doubtful debts (1,767,198)Inspection and supervision fees (4,422,501)General and administrative expenses (74,606,667)Other income 9,747,940 Total income for the period 26,920,197 Motor Engineering Medical Property Other General Protection and Saving Total Insurance’s Operation Shareholders’ Operations TotalAs at 31 December 2017 (Audited) SAR SAR SAR SAR SAR SAR SAR SAR Assets Premiums receivable, gross 134,560,050 34,442,350 72,214,624 39,565,519 130,436,452 65,253 411,284,248 - 411,284,248 Provision for doubtful debts - - - - - - (48,773,133) - (48,773,133)Reinsurers’ share of outstanding claims 3,869,594 82,714,668 - 57,412,861 49,704,745 3,167,697 196,869,565 - 196,869,565 Reinsurers’ share of claims incurred but not reported 75,186 36,002,101 20,927,177 12,683,380 11,106,298 5,059,576 85,853,718 - 85,853,718 Reinsurers’ share of unearned premiums 274,316 66,580,146 36,185,210 45,532,072 25,058,951 6,553,675 180,184,370 - 180,184,370 Deferred policy acquisition costs 13,641,088 2,946,128 2,482,196 4,491,210 1,398,241 (1,092,582) 23,866,281 - 23,866,281 Unit linked investments - - - - - 573,716,396 573,716,396 - 573,716,396 Unallocated assets - - - - - - 292,653,710 273,606,727 566,260,437Total assets 1,989,261,882Liabilities Outstanding claims 27,819,309 86,081,233 - 62,844,125 55,152,512 5,468,107 237,365,286 - 237,365,286 Claims incurred but not reported 88,629,751 37,267,178 37,965,985 13,649,364 12,258,178 7,405,625 197,176,081 197,176,081 Unearned premiums 174,404,606 72,422,449 67,349,742 58,465,661 31,981,793 10,988,394 415,612,645 - 415,612,645 Unearned reinsurance commission 17,831 4,856,394 - 4,560,308 1,089,144 290,074 10,813,751 - 10,813,751 Unit linked liabilities - - - - - 573,051,956 573,051,956 - 573,051,956 Unallocated liabilities and surplus - - - - - - 281,635,436 22,502,368 304,137,804Shareholders’ equity - 251,104,359 251,104,359Total liabilities and shareholders’ equity 1,989,261,88211. Operating Segments (Continued)	11
Disclosure of capital management [text block]	Capital management\Objectives are set by the Company to maintain stable capital ratios in order to support its business objectives and maximise shareholders’ value. The Company manages its capital requirements by assessing shortfalls between reported and required capital levels on a regular basis. Adjustments to current capital levels are made in light of changes in market conditions and risk characteristics of the Company’s activities. In order to maintain or adjust the capital structure, the Company may adjust the amount of dividends paid to shareholders or issue shares. The operations of the Company are subject to local regulatory requirements within the jurisdiction where it is incorporated. Such regulations not only prescribe approval and monitoring of activities but also impose certain restrictive provisions e.g. capital adequacy to minimize the risk of default and insolvency on the part of the insurance companies and to enable them to meet unforeseen liabilities as these arise. The Company maintains its capital as per guidelines laid out by SAMA in Article 66 table 3 and 4 of the Implementing Insurance Regulations detailing the solvency margin required to be maintained. According to the said Article, the Company shall maintain solvency margin equivalent to the highest of the following three methods as per SAMA Implementing Regulations: - Minimum Capital Requirement of SR 200 million - Premium Solvency Margin - Claims Solvency Margin The Company has fully complied with the externally imposed capital requirements during the reported financial period.	15
Disclosure of commitments and contingencies, general [text block]	Contingenciesa) The Company’s contingencies are as follows:SAR September 30, 2018(Unaudited) December 31, 2017(Audited)Letters of guarantee 10,710,000 1,680,000b) The Company operates in the insurance industry and is subject to legal proceedings in the normal course of business relating to policyholders’ insurance claims. While it is not practicable to forecast or determine the final results of all pending or threatened legal proceedings, management does not believe that such proceedings (including litigations) will have a material effect on its financial position and results as at and for the period ended 30 September 2018. There was no change in the status of legal proceedings as disclosed at December 31, 2017.	9
Disclosure of fair value of financial assets and liabilities [text block]	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 between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction takes place either:- in the accessible principal market for the asset or liability, or- in the absence of a principal market, in the most advantages accessible market for the asset or liabilityThe fair values of on-balance sheet financial instruments are not significantly different from their carrying amounts included in the interim condensed financial information.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 prices in active markets for the same or identical instrument that an entity can access at the measurement date;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; andLevel 3: valuation techniques for which any significant input is not based on observable market data.a. Carrying amounts and fair valueThe following table shows the carrying amount and fair values of financial assets and financial liabilities, including their levels in the fair value hierarchy for financial instruments measured at fair value. It does not include fair value information for financial assets and financial liabilities not measured at fair value if the carrying amount is a reasonable approximation to fair value.10. Fair values of financial instruments (continued)10.1 Insurance operations Fair valueSAR Carrying value Level 1 Level 2 Level 3 Total September 30, 2018 (Unaudited) Available for sale investments measured at fair value Bonds and Sukuk 111,118,171 96,300,421 - 14,817,750 111,118,171 Mutual Funds 4,670,763 4,670,763 - - 4,670,763 115,788,934 100,971,184 - 14,817,750 115,788,934 Fair valueSAR Carrying value Level 1 Level 2 Level 3 Total December 31, 2017 (Audited) Available for sale investments measured at fair value Bonds and Sukuk 104,687,976 99,687,976 - 5,000,000 104,687,976Mutual Funds 4,736,140 4,736,140 - - 4,736,140 109,424,116 104,424,116 - 5,000,000 109,424,11610.2 Shareholders’ operations Fair valueSAR Carrying value Level 1 Level 2 Level 3 Total September 30, 2018 (Unaudited) Available for sale investments measured at fair value Bonds and Sukuk 240,245,159 157,302,565 - 82,942,594 240,245,159 Mutual Funds 4,788,077 4,788,077 - - 4,788,077 Equities 3,223,078 - - 3,223,078 3,223,078 248,256,314 162,090,642 - 86,165,672 248,256,314 10. Fair values of financial instruments (continued)10.2 Shareholders’ operations (continued) Fair valueSAR Carrying value Level 1 Level 2 Level 3 Total December 31, 2017 (Audited) Available for sale investments measured at fair value Bonds and Sukuk 191,515,967 114,515,967 - 77,000,000 191,515,967Mutual Funds 4,886,259 4,886,259 - - 4,886,259Equities 3,223,078 - - 3,223,078 3,223,078 199,625,304 119,402,226 - 80,223,078 199,625,304 The unlisted available for sale equity investments not measured at fair value are not evidenced by a quoted price in an active market for an identical asset or based on a valuation technique that uses only data from observable markets. The management believes that the carrying amounts of these securities are not materially different from their fair values.There were no transfers between Level 1 and Level 3 fair value measurements during the period ended 30 September 2018 and year ended 31 December 2017.b. Measurement of fair values i. Valuation technique and significant unobservable inputsThe Discounted Cash flow Model (DCF) has been used to determine the fair value of debt securities and Sukuks of both insurance operations and shareholders’ operations. This model considers the present value of net cash flows to be generated from the debt securities and Sukuks, discounted at the market yield of similar quoted instruments and adjusted for the effect of non-marketability of the debt securities. The following table shows a reconciliation from the beginning balances to the ending balances for the fair value measurement in level 3 of the fair value hierarchy.ii. Reconciliation of level 3 fair value The following table shows a reconciliation from the opening balances to the closing balances for level 3 fair values: Insurance operationsSAR September 30, 2018(Unaudited) December 31, 2017(Audited) Opening balance 5,000,000 5,000,000Purchases 10,061,207 -Unrealized loss on fair value of available for sale investments (243,457) -Closing balance 14,817,750 5,000,000 Shareholder operationsSAR September 30, 2018(Unaudited) December 31, 2017(Audited) Opening balance 80,223,078 65,223,078Purchases 10,098,000 20,000,000Disposal - (5,000,000)Unrealized loss on fair value of available for sale investments (4,155,406) -Closing balance 86,165,672 80,223,07810. Fair values of financial instruments (continued)Sensitivity AnalysisThe sensitivity to a 1% increase in the risk adjusted discount rate with all other variables constant on the fair value of the level 3 available for sale investments of both insurance and shareholders’ operation is SR 1,949,153 and sensitivity to 1% decrease in the risk adjusted discount rate with all other variables constant on the fair value of the level 3 available for sale investments of both insurance and shareholders’ operation is SR 1,949,153.	10
Disclosure of comparative figures [text block]	Corresponding figuresCertain prior period figures have been reclassified to conform to current period presentation	17
Disclosure of board of director's approval of the financial statements [text block]	Approval of the interim condensed financial informationThe interim condensed financial information have been approved by the Company’s Board of Directors on 30 Safer 1440H, corresponding to 8 November 2018.	18
Disclosure of other notes relevant to understanding of financial statements [text block]	a) Interim statement of income SAR For the nine month period ended September 30, 2018 September 30, 2017 Insurance operations Share-holders’ operations Total Insurance operations Share-holders’ operations Total REVENUES Gross premiums written 663,891,629 - 663,891,629 673,709,909 - 673,709,909 Reinsurance premiums ceded abroad (202,108,044) - (202,108,044) (171,356,740) - (171,356,740) Reinsurance premiums ceded locally (13,362,823) - (13,362,823) (8,581,936) - (8,581,936)Excess of loss expenses (4,281,960) - (4,281,960) (4,211,210) - (4,211,210)Net premiums written 444,138,802 - 444,138,802 489,560,023 - 489,560,023 Changes in unearned premiums, net 6,801,710 - 6,801,710 (16,391,455) - (16,391,455)Net premiums earned 450,940,512 - 450,940,512 473,168,568 - 473,168,568 Reinsurance commissions 15,491,069 - 15,491,069 10,994,052 - 10,994,052 Unrealized gain on unit linked investments 11,716,422 - 11,716,422 13,053,930 - 13,053,930TOTAL REVENUES 478,148,003 - 478,148,003 497,216,550 - 497,216,550 UNDERWRITING COSTS AND EXPENSES Gross claims paid (334,251,045) - (334,251,045) (330,670,281) - (330,670,281)Surrenders and maturities (104,362,260) - (104,362,260) (109,339,655) - (109,339,655)Reinsurers’ share of claims paid 99,951,471 - 99,951,471 106,811,705 - 106,811,705 Net claims and other benefits paid (338,661,834) - (338,661,834) (333,198,231) - (333,198,231) Changes in outstanding claims, net (9,267,732) - (9,267,732) 305,911 - 305,911Changes in claims incurred but not reported, net 2,741,825 - 2,741,825 (32,881,774) - (32,881,774)Changes in unit linked liabilities 11,187,832 - 11,187,832 12,388,559 - 12,388,559Change in premium deficiency reserve 4,115,893 - 4,115,893 (2,251,037) - (2,251,037)Changes in additional premium reserve 232,998 - 232,998 - - -Policy acquisition costs (41,154,660) - (41,154,660) (43,611,355) - (43,611,355)TOTAL UNDERWRITING COSTS AND EXPENSES (370,805,678) - (370,805,678) (399,247,927) - (399,247,927) NET UNDERWRITING INCOME 107,342,325 - 107,342,325 97,968,623 - 97,968,623 OTHER OPERATING (EXPENSES) / INCOME Provision of doubtful debts (4,190,655) - (4,190,655) (1,767,198) - (1,767,198)Inspection and supervision fees (4,664,328) - (4,664,328) (4,422,501) - (4,422,501)General and administrative expenses (79,083,186) (706,569) (79,789,755) (73,943,969) (662,698) (74,606,667)Other income 7,349,840 5,080,258 12,430,098 5,487,933 4,260,007 9,747,940 TOTAL OTHER OPERATING EXPENSES (80,588,329) 4,373,689 (76,214,640) (74,645,735) 3,597,309 (71,048,426) Total income for the period before shareholders’ appropriations 26,753,996 4,373,689 31,127,685 23,322,888 3,597,309 26,920,197 Net surplus transferred to shareholders’ operations (24,078,597) 24,078,597 - (20,990,599) 20,990,599 - Net income for the period after shareholders’ appropriations 2,675,399 28,452,286 31,127,685 2,332,289 24,587,908 26,920,197 SAR For the three month period ended September 30, 2018 September 30, 2017 Insurance operations Share-holders’ operations Total Insurance operations Share-holders’ operations Total REVENUES Gross premiums written 140,581,926 - 140,581,926 147,136,786 - 147,136,786 Reinsurance premiums ceded abroad (32,474,455) - (32,474,455) (41,168,212) - (41,168,212)Reinsurance premiums ceded locally (4,123,886) - (4,123,886) (2,390,084) - (2,390,084)Excess of loss expenses (1,427,320) - (1,427,320) (1,381,752) - (1,381,752)Net premiums written 102,556,265 - 102,556,265 102,196,738 - 102,196,738 Changes in unearned premiums, net 47,302,252 - 47,302,252 57,716,640 - 57,716,640 Net premiums earned 149,858,517 - 149,858,517 159,913,378 - 159,913,378 Reinsurance commissions 6,058,947 - 6,058,947 7,798,432 - 7,798,432 Unrealized gain on unit linked investments (2,359,385) - (2,359,385) 3,246,145 - 3,246,145 TOTAL REVENUES 153,558,079 - 153,558,079 170,957,955 - 170,957,955 UNDERWRITING COSTS AND EXPENSES Gross claims paid (117,333,715) - (117,333,715) (126,665,941) - (126,665,941)Surrenders and maturities (32,749,015) - (32,749,015) (32,915,837) - (32,915,837)Reinsurers’ share of claims paid 42,790,876 - 42,790,876 34,868,549 - 34,868,549 Net claims and other benefits paid (107,291,854) - (107,291,854) (124,713,229) - (124,713,229)Changes in outstanding claims, net (3,074,619) - (3,074,619) 6,216,912 - 6,216,912 Changes in claims incurred but not reported, net (765,925) - (765,925) (5,823,242) - (5,823,242)Changes in unit linked liabilities 2,663,528 - 2,663,528 3,989,070 - 3,989,070 Change in premium deficiency reserve (1,571,838) - (1,571,838) (2,333,287) - (2,333,287)Changes in additional premium reserve 200,762 - 200,762 - - - Policy acquisition costs (13,965,441) - (13,965,441) (15,921,797) - (15,921,797)TOTAL UNDERWRITING COSTS AND EXPENSES (123,805,387) - (123,805,387) (138,585,573) - (138,585,573) NET UNDERWRITING INCOME 29,752,692 - 29,752,692 32,372,382 - 32,372,382 OTHER OPERATING (EXPENSES) / INCOME Provision of doubtful debts (559,482) - (559,482) (187,739) - (187,739)Inspection and supervision fees (1,459,351) - (1,459,351) (1,030,676) - (1,030,676)General and administrative expenses (22,684,064) (203,455) (22,887,519) (25,410,624) (166,288) (25,576,912)Other income 3,216,549 1,990,660 5,207,209 1,617,082 1,516,992 3,134,074 TOTAL OTHER OPERATING EXPENSES/ INCOME (21,486,348) 1,787,205 (19,699,143) (25,011,957) 1,350,704 (23,661,253) Total income for the period before shareholders’ appropriation 8,266,344 1,787,205 10,053,549 7,360,425 1,350,704 8,711,129 Net surplus transferred to shareholders’ operations (7,439,710) 7,439,710 - (6,624,382) 6,624,382 - Total income for the period after shareholders’ appropriation 826,634 9,226,915 10,053,549 736,043 7,975,086 8,711,129 b) Interim statement of comprehensive income SAR For the nine month period ended September 30, 2018 September 30, 2017 Insurance operations Shareholders’ operations Total Insurance operations Shareholders’ operations Total Total income for the period 2,675,399 28,452,286 31,127,685 2,332,289 24,587,908 26,920,197 Other comprehensive income Items that are or may be reclassified to interim statements of income in subsequent periods - Fair value change in investments (3,498,387) (6,835,260) (10,333,647) 775,502 2,256,522 3,032,024 - Transferred to realised loss on available for sale investments disposal - - - 283,306 - 283,306TOTAL COMPREHENSIVE (LOSS) / INCOME FOR THE PERIOD (822,988) 21,617,026 20,794,038 3,391,097 26,844,430 30,235,527 SAR For the three month period ended September 30, 2018 September 30, 2017 Insurance operations Shareholders’ operations Total Insurance operations Shareholders’ operations Total Total income for the period 826,634 9,226,915 10,053,549 736,043 7,975,086 8,711,129 Other comprehensive income Items that are or may be reclassified to interim statements of income in subsequent periods - Fair value change in investments 6,722 (3,287,470) (3,280,748) 315,782 235,691 551,473- Transferred to realised loss on available for sale investments disposal - - - 283,306 - 283,306TOTAL COMPREHENSIVE INCOME FOR THE PERIOD 833,356 5,939,445 6,772,801 1,335,131 8,210,777 9,545,908c) Interim statement of cash flows SAR For the nine month period ended September 30, 2018 September 30, 2017 Insurance operations Shareholders’ operations Total Insurance operations Shareholders’ operations TotalCASH FLOWS FROM OPERATING ACTIVITIES Total income for the period 2,675,399 28,452,286 31,127,685 2,332,289 24,587,908 26,920,197 Adjustments for non-cash items: Depreciation of property and equipment 1,272,767 - 1,272,767 531,891 - 531,891 Investment Premium Amortization 198,002 553,984 751,986 415,077 667,337 1,082,414 Allowance for doubtful debts 4,190,655 - 4,190,655 1,767,198 - 1,767,198 Realized (gain) / loss on sale of available for sale investments - - - 283,306 - 283,306Unrealized gain on unit linked investments (11,716,422) - (11,716,422) (13,053,930) - (13,053,930)Provision for end-of-service indemnities 3,809,524 - 3,809,524 3,457,158 - 3,457,158 Shareholders’ appropriation from insurance operations’ surplus 24,078,596 (24,078,596) - 20,990,599 (20,990,599) - 24,508,521 4,927,674 29,436,195 16,723,588 4,264,646 20,988,234 Changes in operating assets and liabilities: Reinsurers’ balance receivable 30,932,156 - 30,932,156 1,445,224 - 1,445,224 Premium receivable (8,497,627) - (8,497,627) (27,433,126) - (27,433,126)Deferred policy acquisition costs 3,399,723 - 3,399,723 (2,511,493) - (2,511,493)Unit linked investments 18,346,586 - 18,346,586 21,036,949 - 21,036,949 Prepaid expenses and other assets (51,994,693) 4,970,175 (47,024,518) (7,315,754) (4,273,837) (11,589,591)Reinsurers' balances payable (47,156,391) - (47,156,391) 925,906 - 925,906 Unearned premiums, net (6,801,710) - (6,801,710) 16,391,455 - 16,391,455 Unit linked liabilities (11,187,832) - (11,187,832) (12,388,560) - (12,388,560)Unearned commission income (3,653,611) - (3,653,611) (1,242,937) - (1,242,937)Outstanding claims, net 9,267,732 - 9,267,732 (305,911) - (305,911)Claims incurred but not reported, net (2,741,825) - (2,741,825) 32,881,774 - 32,881,774 Premium deficiency reserve (4,115,893) - (4,115,893) 2,251,037 - 2,251,037 Additional premium reserves (232,998) - (232,998) - - - Accrued expenses and other liabilities 39,605,510 121,501 39,727,011 12,493,868 295,513 12,789,381 End-of-service indemnities paid 18,838,116 - 18,838,116 19,988,501 - 19,988,501 Surplus paid to policy holders (2,752,542) - (2,752,542) (1,128,633) - (1,128,633)Policyholders claims payable (515,254) - (515,254) (1,216,178) - (1,216,178)Zakat and income tax paid - (5,536,979) (5,536,979) - (2,228,615) (2,228,615)Net cash generated from (used in) operating activities 5,247,968 4,482,371 9,730,339 70,595,710 (1,942,293) 68,653,417 CASH FLOWS FROM INVESTING ACTIVITIES Additions in available for sale investments (10,061,207) (56,020,254) (66,081,461) (61,161,308) (38,501,262) (99,662,570)Proceed from disposal of available for sale investments - - - 11,058,645 20,000,000 31,058,645 Additions in property and equipment (2,132,848) - (2,132,848) (1,440,791) - (1,440,791)Net cash used in investing activities (12,194,055) (56,020,254) (68,214,309) (51,543,454) (18,501,262) (70,044,716) CASH FLOWS FROM FINANCING ACTIVITY Due from / to (insurance operations / shareholder operations)* (42,583,708) 42,583,708 - (30,000,000) 30,000,000 - Net cash used in financing activities (42,583,708) 42,583,708 - (30,000,000) 30,000,000 - Net change in cash and cash equivalents (49,529,795) (8,954,175) (58,483,970) (10,947,744) 9,556,445 (1,391,299)Cash and cash equivalents, beginning of the period 107,246,209 26,084,656 133,330,865 77,221,164 16,272,417 93,493,581Cash and cash equivalents, end of the period 57,716,414 17,130,481 74,846,895 66,273,420 25,828,862 92,102,282 NON-CASH INFORMATION: Change in fair value of available for sale investments (3,498,387) (6,835,260) (10,333,647) (775,502) (2,256,522) (3,032,024)	16

[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