	English [member]
Start Date	2018-04-01	2017-04-01
End Date	2018-06-30	2017-06-30
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 2
Reporting period start date	2018-04-01	2017-04-01
Reporting period end date	2018-06-30	2017-06-30
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	Actuals

	Primary auditor [member]	Second primary auditor [member]
	English [member]	English [member]
Start Date	2018-04-01	2018-04-01
End Date	2018-06-30	2018-06-30
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	2018-04-01
End Date	2018-06-30
Auditors report [line items]
Contents of auditors report [abstract]
Nature of auditors opinion	Unmodified opinion
Auditors opinion	Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim condensed financial information is not prepared, in all material respects, in accordance with IAS 34 as modified by SAMA for the accounting of zakat and income tax.
Basis of opinion	NTRODUCTIONWe 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 June 30, 2018 and the interim statements of income and comprehensive income for three month and six month periods then ended and interim statements of changes in shareholders equity and cash flows for six 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	2018-08-08

Start Date	2018-01-01	2017-01-01	2017-01-01	Note No.
End Date	2018-06-30	2017-12-31	2017-06-30
Statement of financial position [abstract]
Assets [abstract]
Insurance/ takaful operations assets [abstract]
Property and equipment, net, insurance/ takaful operations assets	4,048,875	3,635,196	3,236,459
Deferred policy acquisition costs	25,443,563	23,866,281	28,446,432
Reinsurers/ retakaful share of unearned premiums/ contributions	221,113,679	180,184,370	231,436,218	7
Prepayments and other assets, insurance/ takaful operations assets	30,807,135	18,732,552	15,176,374
Due from shareholders operations	4,919,295	-18,926,058
Premiums/ insurance receivables/takaful contributions receivable, net	494,704,249	362,511,115	483,084,162	5
Reinsurers balance receivable, net	56,031,058	72,541,695	74,586,757	7
Reinsurers share of outstanding claims	204,556,408	196,869,565	213,321,392	7
Reinsurers share of claims incurred but not reported	69,452,743	85,853,718	94,600,492	7
Reinsurers/ retakaful share of outstanding claims/ benefits, net	330,040,209	355,264,978	382,508,641
Available-for-sale investments, insurance/ takaful operations assets	115,849,125	109,424,116	60,371,256	8
Investments held at fair value through statement of income, insurance/ takaful operations assets	566,269,965	573,716,396	584,618,445
Cash and cash equivalents, insurance/ takaful operations assets	39,422,540	107,246,209	124,593,988	4
Total insurance/ takaful operations assets	1,832,618,635	1,715,655,155	1,913,471,975
Shareholders assets [abstract]
Statutory deposit	20,000,000	20,000,000	20,000,000
Prepayments and other assets, shareholders assets	12,247,469	8,153,653	4,821,569
Available-for-sale investments, shareholders assets	251,719,048	199,625,304	200,286,520	8
Due from insurance/ takaful operations assets	-4,919,295	18,926,058	3,138,678
Cash and cash equivalents, shareholders assets	4,742,888	26,084,656	28,098,443	4
Other assets, shareholders assets	877,254	817,056	743,290
Total shareholders assets	284,667,364	273,606,727	257,088,500
Total assets	2,117,285,999	1,989,261,882	2,170,560,475
Liabilities and equity [abstract]
Insurance/ takaful operations liabilities and surplus (deficit) [abstract]
Insurance/ takaful operations liabilities [abstract]
Gross unearned premiums/ contributions	497,042,496	415,612,645	528,341,104	7
Employees end of service benefits, insurance/ takaful operations liabilities	16,297,374	15,457,826	15,091,108
Due to shareholders operations			3,138,678
Reinsurers/ retakaful balance payable	222,461,904	181,657,278	239,459,629
Gross outstanding claims/ benefits including IBNR payable	428,512,598	434,541,367	459,561,220	7
Other technical reserves	6,314,623	12,034,590	5,995,472	7
Accrued expenses payable, insurance/ takaful operations liabilities	82,903,015	64,595,012	57,369,130
Unit linked liabilities	564,527,652	573,051,956	585,307,083	7
Unearned reinsurance commission	8,774,355	10,813,751	13,117,318
Other liabilities, insurance/ takaful operations	573,302,007	583,865,707	598,424,401
Total insurance/ takaful operations liabilities	1,826,834,017	1,707,764,425	1,907,380,742
Insurance/ takaful operations surplus (deficit) [abstract]
Surplus (deficit) from insurance/ takaful fund	10,981,210	9,582,216	6,035,643
Fair value reserves on investments	-4,431,288	-926,182	55,590	8
Other insurance/ takaful operations surplus (deficit)	-765,304	-765,304
Total insurance/ takaful operations surplus (deficit)	5,784,618	7,890,730	6,091,233
Total insurance/ takaful operations liabilities and surplus (deficit)	1,832,618,635	1,715,655,155	1,913,471,975
Shareholders liabilities and equity [abstract]
Shareholders liabilities [abstract]
Zakat payable	19,467,303	18,127,683	18,107,247	13
Income tax payable	983,366	3,289,263	1,397,688	13
Accrued expenses payable, shareholders liabilities	335,366	268,366	291,377
Other liabilities, shareholders liabilities	877,254	817,056	743,290
Total shareholders liabilities	21,663,289	22,502,368	20,539,602
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	-2,040,598	1,507,192	1,112,181	8
Retained earnings (accumulated losses)	35,349,713	19,902,207	12,725,402
Total equity attributable to equity holders of company	263,004,075	251,104,359	236,548,898
Total shareholders liabilities and equity	284,667,364	273,606,727	257,088,500
Total insurance/ takaful operations liabilities, surplus (deficit) and shareholders liabilities and equity	2,117,285,999	1,989,261,882	2,170,560,475

Start Date	2018-04-01	2017-04-01	2018-01-01	2017-01-01	Note No.
End Date	2018-06-30	2017-06-30	2018-06-30	2017-06-30
Statement of insurance/ takaful operations [abstract]
Statement of insurance/ takaful operations and accumulated surplus (deficit) [abstract]
Income from insurance/ takaful operations [abstract]
Net premiums/ contributions earned [abstract]
Net premiums/ contributions written [abstract]
Gross premiums/ contributions written	224,828,765	227,032,989	523,309,703	526,573,123	7
Excess of loss expense	713,660	1,196,693	2,854,640	2,829,458	7
Reinsurance/ retakaful premiums ceded	116,456,068	91,372,332	178,872,526	136,380,380	7
Net premiums/ contributions written	107,659,037	134,463,964	341,582,537	387,363,285
Changes in unearned premiums/ contributions	70,650	-13,014,470	81,429,851	69,083,816
Reinsurance/ retakaful share of unearned premiums/ contributions	-40,574,144	-18,381,224	-40,929,309	5,024,279
Net premiums/ contributions earned	148,162,531	165,859,658	301,081,995	313,255,190	7
Reinsurance/ retakaful commissions	1,924,706	1,549,536	9,432,122	3,195,620
Investment income from insurance/ takaful operations, net	6,983,582	5,373,746	14,075,807	9,807,785
Other non-operating income from insurance/ takaful operations	1,517,410	1,914,238	4,133,290	3,870,851
Total income from insurance/ takaful operations	158,588,229	174,697,178	328,723,214	330,129,446
Cost and expenses [abstract]
Net claims/ benefits incurred [abstract]
Net claims/ benefits paid [abstract]
Gross claims/ benefits paid	94,044,214	105,180,854	216,917,330	204,004,340
Reinsurance/ retakaful share of gross claims/ benefits paid	29,287,533	36,067,631	57,160,595	71,943,156
Net claims/ benefits paid	64,756,681	69,113,223	159,756,735	132,061,184
Changes in outstanding claims/ benefits including IBNR	11,932,710	85,398,423	-6,028,769	73,431,068
Changes in reinsurance/ retakaful share of outstanding claims/ benefits	-1,916,714	-66,836,135	8,714,132	-40,461,535
Changes in other technical reserves	-8,487,580	-5,596,553	-14,244,271	-8,481,739
Net claims/ benefits incurred	66,285,097	82,078,958	148,197,827	156,548,978
Surrenders	36,411,808	41,329,144	71,613,245	76,423,818
Policy acquisition costs	13,534,693	17,039,902	27,189,219	27,689,558
Supervision and inspection fees	1,422,075	1,758,508	3,204,977	3,391,825
General and administrative expenses, insurance/ takaful operations	28,299,333	22,817,531	56,399,122	48,533,345
Other cost and expenses	3,655,550	2,144,587	3,631,173	1,579,459
Total cost and expenses	149,608,556	167,168,630	310,235,563	314,166,983
Surplus (deficit) for period from insurance/ takaful operations	8,979,673	7,528,548	18,487,651	15,962,463
Shareholders appropriation from insurance/ takaful operations surplus (deficit)	8,081,706	6,775,693	16,638,886	14,366,217
Net result for period from insurance/ takaful operations after shareholders appropriation	897,967	752,855	1,848,765	1,596,246
Policyholders share of accumulated surplus, at end of period	897,967	752,855	1,848,765	1,596,246

Start Date	2018-04-01	2017-04-01	2018-01-01	2017-01-01
End Date	2018-06-30	2017-06-30	2018-06-30	2017-06-30
Statement of shareholders operations [abstract]
Profit (loss) [abstract]
Income (loss) from continuing operations [abstract]
Shareholders appropriation of surplus (deficit) transferred from insurance/ takaful operations	8,081,706	6,775,693	16,638,886	14,366,217
Revenue [abstract]
Investment income	1,702,679	1,386,578	3,089,599	2,743,015
Total revenue	1,702,679	1,386,578	3,089,599	2,743,015
Expenses [abstract]
General and administrative expenses, shareholders operations	233,128	368,265	503,114	496,410
Total expenses	233,128	368,265	503,114	496,410
Income (loss) from continuing operations before zakat and income tax	9,551,257	7,794,006	19,225,371	16,612,822
Profit (loss) from continuing operations	9,551,257	7,794,006	19,225,371	16,612,822
Profit (loss) for the period	9,551,257	7,794,006	19,225,371	16,612,822
Profit (loss), attributable to [abstract]
Profit (loss), attributable to saudi shareholders of company	4,480,494.6587	4,472,200.6428	11,031,517.8798	7,793,074.8002
Profit (loss), attributable to non-saudi shareholders of company	5,070,762.3413	3,321,805.3572	8,193,853.1202	8,819,747.1998
Earnings per share [abstract]
Basic earnings (loss) per share [abstract]
Basic earnings (loss) per share from continuing operations	0.48	0.39	0.96	0.83
Total basic earnings (loss) per share	0.48	0.39	0.96	0.83
Diluted earnings (loss) per share [abstract]
Diluted earnings (loss) per share from continuing operations	0.48	0.39	0.96	0.83
Total diluted earnings (loss) per share	0.48	0.39	0.96	0.83

Start Date	2018-04-01	2017-04-01	2018-01-01	2017-01-01	Note No.
End Date	2018-06-30	2017-06-30	2018-06-30	2017-06-30
Statement of other comprehensive income, before tax [abstract]
Net result for period from insurance/ takaful operations after shareholders appropriation	897,967	752,855	1,848,765	1,596,246
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	-277,333	18,623	-3,505,109	459,720	8
Total other comprehensive income (loss), available-for-sale financial assets	-277,333	18,623	-3,505,109	459,720
Total other comprehensive income (loss), that will be reclassified to profit or loss	-277,333	18,623	-3,505,109	459,720
Total other comprehensive income (loss)	-277,333	18,623	-3,505,109	459,720
Total comprehensive income (loss) for period	620,634	771,478	-1,656,344	2,055,966

Start Date	2018-04-01	2017-04-01	2018-01-01	2017-01-01	Note No.
End Date	2018-06-30	2017-06-30	2018-06-30	2017-06-30
Statement of other comprehensive income, before tax [abstract]
Statement of comprehensive income [abstract]
Profit (loss) for the period	9,551,257	7,794,006	19,225,371	16,612,822
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	-637,482	677,314	-3,547,790	2,020,831	8
Total other comprehensive income (loss), available-for-sale financial assets	-637,482	677,314	-3,547,790	2,020,831
Total other comprehensive income (loss), that will be reclassified to profit or loss	-637,482	677,314	-3,547,790	2,020,831
Total other comprehensive income (loss)	-637,482	677,314	-3,547,790	2,020,831
Total comprehensive income (loss) for period	8,913,775	8,471,320	15,677,581	18,633,653
Total comprehensive income (loss) attributable to [abstract]
Total comprehensive income (loss), attributable to saudi shareholders of company	4,181,451.8525	4,860,843.416	8,995,795.9778	8,741,046.6223
Total comprehensive income (loss), attributable to non-saudi shareholders of company	4,732,323.1475	3,610,476.584	6,681,785.0222	9,892,606.3777

Start Date	2018-01-01	2017-01-01
End Date	2018-06-30	2017-06-30
Statement of cash flows, indirect method [abstract]
Statement of cash flows, insurance/ takaful operations [abstract]
Cash flows from (used in) operating activities, insurance/ takaful operations [abstract]
Net result for period from insurance/ takaful operations after shareholders appropriation	1,848,765	1,596,246
Adjustments to reconcile net income to net cash from insurance/ takaful operations after shareholders appropriation
Adjustments for depreciation, insurance/ takaful operations cash flow	893,717	352,629
Adjustments for (gains) losses on disposal of investments held as fair value through statement of income	-14,075,807	-9,807,785
Adjustments for employees end of service benefits	2,682,240	2,455,161
Adjustments for allowance for doubtful receivables	3,631,173	1,579,459
Adjustments for bond premium amortization (accretion of discounts), net, insurance/ takaful operations cash flow	131,089	229,860
Other adjustments to reconcile net income to net cash from insurance/ takaful operating activities	16,638,886	14,366,217
Total adjustments to reconcile net income to net cash from insurance/ takaful operations after shareholders appropriation	9,901,298	9,175,541
Changes in operating assets and liabilities [abstract]
Adjustments for decrease (increase) in premium receivables, net	-119,313,670	-89,363,693
Adjustments for decrease (increase) in prepayments and other assets	-12,074,582	-3,195,083
Adjustments for increase (decrease) in outstanding claims including IBNR	-6,028,769	73,431,068
Adjustments for increase (decrease) in reinsurers/ retakaful balance payable	40,804,626	20,704,888
Adjustments for increase (decrease) in accrued expenses and other liabilities	18,308,006	31,899,412
Adjustments for decrease (increase) in reinsurers/ retakaful share of outstanding claims, net	8,714,132	-40,461,535
Adjustments for decrease (increase) in deferred policy acquisition costs	-1,577,282	-6,357,408
Adjustments for movement in gross unearned premiums/ contributions	81,429,851	69,083,816
Adjustments for reinsurance/ retakaful share of unearned premiums/ contributions	-40,929,309	5,024,279
Adjustment for changes in other technical reserves	-14,244,271	-8,481,739
Adjustments for other changes in operating assets and liabilities, insurance/ takaful operations cash flow	19,482,842	19,006,704
Total changes in operating assets and liabilities	-25,428,426	71,290,709
Net cash flows from (used in) insurance/ takaful operations	-13,678,363	82,062,496
Other inflows (outflows) of cash classified as operating activities, insurance/ takaful operations cash flow	-2,292,463	-3,489,959
Net cash flows from (used in) operating activities, insurance/ takaful operations	-15,970,826	78,572,537
Cash flows from (used in) investing activities, insurance/ takaful operations [abstract]
Purchase of available-for-sale investments, insurance/ takaful operations cash flow	10,061,207
Purchase of property and equipment, insurance/ takaful operations cash flow	1,307,396	1,199,713
Net cash flows from (used in) investing activities, insurance/ takaful operations	-11,368,603	-1,199,713
Cash flows from (used in) financing activities, insurance/ takaful operations [abstract]
Other inflows (outflows) of cash classified as financing activities, insurance/ takaful operations cash flow	-40,484,240	-30,000,000
Net cash flows from (used in) financing activities, insurance/ takaful operations	-40,484,240	-30,000,000
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-67,823,669	47,372,824
Net increase (decrease) in cash and cash equivalents	-67,823,669	47,372,824
Cash and cash equivalents at beginning of period	107,246,209	77,221,164
Cash and cash equivalents at end of period	39,422,540	124,593,988

	English [member]	Note No.
Start Date	2018-04-01	2017-04-01
End Date	2018-06-30	2017-06-30
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 June 30, 2018 3,132,958, June 30, 2017 459,720		8

Start Date	2018-01-01	2017-01-01
End Date	2018-06-30	2017-06-30
Statement of cash flows, indirect method [abstract]
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Net profit (loss) for period [abstract]
Income (loss) from continuing operations before zakat and income tax	19,225,371	16,612,822
Net profit (loss) for period (before zakat expenses and income tax)	19,225,371	16,612,822
Adjustments to reconcile profit (loss) [abstract]
Adjustments for amortisation of premium (accretion of discounts) on investments	378,720	489,155
Other adjustments for non-cash items	-16,638,886	-14,366,217
Total adjustments to reconcile profit (loss)	-16,260,166	-13,877,062
Changes in operating assets and liabilities [abstract]
Adjustments for increase (decrease) in accrued expenses and other liabilities, shareholders cash flow	67,000	241,012
Adjustments for decrease (increase) in prepayments and other assets, shareholders assets	-4,093,817	-2,649,484
Total changes in operating assets and liabilities	-4,026,817	-2,408,472
Net cash flows from (used in) operations	-1,061,612	327,288
Zakat expenses	4,744,142
Net cash flows from (used in) operating activities	-5,805,754	327,288
Cash flows from (used in) investing activities [abstract]
Purchase of available-for-sale investments	56,020,254	38,501,262
Proceeds from disposal of available-for-sale investments		20,000,000
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	40,484,240	30,000,000
Net cash flows from (used in) financing activities	40,484,240	30,000,000
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-21,341,768	11,826,026
Net increase (decrease) in cash and cash equivalents	-21,341,768	11,826,026
Cash and cash equivalents at beginning of period	26,084,656	16,272,417
Cash and cash equivalents at end of period	4,742,888	28,098,443

	English [member]	Note No.
Start Date	2018-04-01	2017-04-01
End Date	2018-06-30	2017-06-30
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 June 30, 2018 3,171,107, June 30, 2017 2,020,831		8

[400100] Notes forming part of accounts

	English [member]	Note No.
Start Date	2018-04-01
End Date	2018-06-30
Notes forming part of accounts [line items]
Disclosure of notes and other explanatory information [text block]
Disclosure of general information about reporting entity [abstract]
Disclosure of general information about reporting entity [text block]	1. 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 preparationThe 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 condensed 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 condensed 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 main 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 condensed 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 condensed 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. These 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 statements.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 statements.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 statements are disclosed below. The Company intends to adopt these standards, if applicable, when they become effective. Further, the Company has chosen not to early adopt the amendments and revisions to the International Financial Reporting Standards, which have been published and are mandatory for compliance for the Company with effect from future dates. 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]	SAR June 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 (378,720) (824,688)Unrealized (loss)/gain on fair value of available for sale investments (3,547,790) 2,415,842Closing balance 251,719,048 199,625,304The cumulative unrealised loss in fair value of available for sale investments amounts to SR 2,040,598 (31 December 2017: 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 June 30, 2018(Unaudited) December 31, 2017(Audited) Receivables from reinsurers 59,192,538 75,703,175Provision for doubtful reinsurers receivables (3,161,480) (3,161,480)Reinsurers receivable, net 56,031,058 72,541,695	6
Disclosure of other receivables, net [text block]	Premiums receivable, netPremiums receivable comprise amounts due from the following:SAR June 30, 2018(Unaudited) December 31, 2017(Unaudited) Policyholders 293,409,231 242,012,112Brokers and agents 215,789,356 143,819,453Related parties (Note-12) 37,553,708 25,452,683 546,752,295 411,284,248Provision for doubtful receivable (52,048,046) (48,773,133)Premiums receivable, net 494,704,249 362,511,115	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 June 30, 2018(Unaudited) December 31, 2017(Audited)Bank balances and cash 39,422,540 77,246,209Deposits maturing within 3 months from the acquisition date - 30,000,000Total 39,422,540 107,246,209 Shareholders’ operationsSAR June 30, 2018(Unaudited) December 31, 2017(Audited)Bank balances 4,742,888 26,084,656Total 4,742,888 26,084,656Total cash and cash equivalents for insurance and shareholders’ operations 44,165,428 133,330,865	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 June 2018 31 December 2017 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 June 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 June 2018 31 December 2017 Provision for zakat 19,467,303 18,127,683Provision for income tax 983,366 3,289,263Total 20,450,669 21,416,946 The zakat and income tax charge for the six month period is as follows:SAR 30 June 2018 30 June 2017 Zakat 1,776,203 2,041,353Income tax 2,001,662 1,397,688Total 3,777,865 3,439,041 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 statement 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. June 30, 2018 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 20.0 Million 200 Million December 31, 2017 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 20.0 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) Six month period ended June 30, 2018(Unaudited)SAR Gross Reinsurance Net Balance as at the beginning of the period 415,612,645 (180,184,370) 235,428,275 Premium written during the period 523,309,703 (181,727,166) 341,582,537Premium earned during the period (441,879,852) 140,797,857 (301,081,995)Balance as at the end of the period 497,042,496 (221,113,679) 275,928,817 This amount includes SR 173,577,843 for reinsurance premium ceded abroad, SR 5,294,683 for reinsurance premium ceded locally and SR 2,854,640 for excess of loss expenses. Three month period June 30, 2017(Unaudited)SAR Gross Reinsurance Net Balance as at the beginning of the year 541,355,574 (213,054,994) 328,300,580Premium written during the period 227,032,989 (92,569,025) 134,463,964 Premium earned during the period (240,047,459) 74,187,801 (165,859,658)Balance as at the end of the period 528,341,104 (231,436,218) 296,904,886This amount includes SR 88,642,980 for reinsurance premium ceded abroad, SR 2,729,352 for reinsurance premium ceded locally and SR 1,196,693 for excess of loss expenses. Six month period June 30, 2017 (Unaudited)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 526,573,123 (139,209,838) 387,363,285Premium earned during the period (457,489,307) 144,234,117 (313,255,190)Balance as at the end of the period 528,341,104 (231,436,218) 296,904,886This amount includes SR 130,188,528 for reinsurance premium ceded abroad, SR 6,191,852 for reinsurance premium ceded locally and SR 2,829,458 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 six month period ended Balance as at June 30, June 30, June 30, Decmber 31, 2018 2017 2018 2017 (Unaudited) (Unaudited) (Unaudited) (Audited) SARMajor shareholders - Insurance premium written 104,996,346 84,656,034 - -- Insurance premium ceded 29,386,638 30,911,298 - -- Claims paid 26,556,434 22,387,941 - -- Reinsurers’ share of claims paid 17,532,492 13,537,329 - -- Commission expense 1,776,369 1,932,038 - -- Commission income 2,906,391 2,328,319 - -- Other expenses 5,889,709 3,639,366 - -- Accrued expenses - - 5,616,684 6,753,903- Premuim receivable, net - - 37,553,708 25,452,683- Reinsurance balance payable, net - - 28,033,530 23,030,672- Outstanding claims - - 20,458,289 39,957,886Key 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 Next Care, Saudi Fransi Capital.The compensation of key management personnel during the period is as follows: June 30, 2018(Unaudited) June 30, 2017(Unaudited) SARSalaries and other allowances 3,269,610 2,856,647End of service indemnities 298,952 274,698 3,568,562 3,131,345	12
Disclosure of entity's operating segments [text block]	Motor Engineering Medical Property Other General Protection and Saving Insurance’ Operations Shareholders’ Operations TotalAs at 30 June 2018 (Unaudited) SAR SAR SAR SAR SAR SAR SAR SAR SAR Assets Premiums receivable, gross 218,557,830 42,136,928 71,130,257 123,747,069 75,832,541 15,347,670 - - 546,752,295 Provision for doubtful debts - - - - - - (52,048,046) - (52,048,046)Reinsurers’ share of outstanding claims 6,622,005 78,841,108 - 62,434,491 53,219,550 3,439,254 - - 204,556,408 Reinsurers’ share of claims incurred but not reported 832,122 18,178,894 19,752,604 22,841,103 3,788,606 4,059,414 - - 69,452,743 Reinsurers’ share of unearned premiums 111,525 55,970,482 35,207,962 82,692,094 35,061,492 12,070,124 - - 221,113,679 Deferred policy acquisition costs 14,877,877 3,598,695 1,951,511 4,798,406 1,480,488 (1,263,414) - - 25,443,563 Unit linked investments - - - - - 566,269,965 - - 566,269,965 Unallocated assets - - - - - - 251,078,028 284,667,364 535,745,392Total assets 2,117,285,999 Liabilities Outstanding claims 33,412,869 82,222,719 440,722 68,694,188 60,566,978 5,907,766 251,245,242 - 251,245,242 Claims incurred but not reported 85,475,728 18,798,846 37,381,503 24,179,856 5,322,201 6,109,222 177,267,356 - 177,267,356 Unearned reinsurance commission 7,249 3,033,212 - 4,501,972 681,480 550,442 8,774,355 - 8,774,355 Unit linked liabilities - - - - - 564,527,652 564,527,652 - 564,527,652 Unearned premium 209,207,376 61,848,600 65,131,606 97,935,262 43,897,175 19,022,477 497,042,496 - 497,042,496 Unallocated liabilities and surplus - - - - - - 333,761,534 21,663,289 355,424,823 Shareholders’ equity - 263,004,075 263,004,075 Total liabilities and shareholders’ equity 2,117,285,99911. 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 June 2017 (Unaudited) Gross written premiums – retail 4,876,140 - - - 759,751 22,752,712 - 28,388,603 Gross written premiums – corporate 68,803,072 10,314,913 18,501,208 49,932,505 25,362,648 25,730,040 - 198,644,386 Reinsurance premiums ceded - (7,520,008) (8,828,847) (43,114,973) (19,852,725) (12,055,779) - (91,372,332)Excess of loss expenses (991,267) (46,424) - (80,379) (78,623) - - (1,196,693)Net premiums written 72,687,945 2,748,481 9,672,361 6,737,153 6,191,051 36,426,973 - 134,463,964 Changes in unearned premiums, net 30,954,647 436,303 5,785,515 (1,020,839) 765,301 (5,525,233) - 31,395,694 Net premiums earned 103,642,592 3,184,784 15,457,876 5,716,314 6,956,352 30,901,740 - 165,859,658 Reinsurance commissions 14,127 (51,225) - 2,416,070 (1,009,242) 179,806 1,549,536Unrealized gain on unit linked investments - - - - - 5,373,746 - 5,373,746 Net claims and other benefits paid (57,154,780) (923,232) (14,270,272) (723,529) (166,624) (37,203,930) - (110,442,367)Changes in outstanding claims, net (2,709,870) (854,021) - 322,782 (821,071) 640,930 - (3,421,250)Changes in claims incurred but not reported, net (13,024,994) (130,311) (4,243,744) 45,130 2,094,126 118,755 - (15,141,038)Change in unit linked liabilities - - - - - 5,488,883 - 5,488,883 Changes in additional premium reserve - - 107,670 - - - - 107,670 Policy acquisition costs (7,756,511) (1,087,148) (1,192,637) (4,648,305) (1,384,967) (970,334) - (17,039,902)Net underwriting income 23,010,564 138,847 (4,141,107) 3,128,462 5,668,574 4,529,596 - 32,334,936 Reversal of doubtful debts - - - - - - - (2,144,587)Inspection and supervision fees - - - - - - - (1,758,508)General and administrative expenses - - - - - - (23,185,796)Other income - - - - - - 3,300,816 Total income for the period 8,546,861 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 six month period ended 30 June 2017 (Unaudited) Gross written premiums – retail 11,370,933 - - 999,124 46,587,138 - 58,957,195Gross written premiums – corporate 262,008,776 22,749,580 33,248,629 74,314,540 41,018,014 34,276,389 - 467,615,928Reinsurance premiums ceded (9,500) (16,773,972) (16,375,280) (60,700,206) (28,485,324) (14,036,098) - (136,380,380)Excess of loss expenses (2,235,818) (184,753) - (157,052) (251,835) - - (2,829,458)Net premiums written 271,134,391 5,790,855 16,873,349 13,457,282 13,279,979 66,827,429 - 387,363,285Changes in unearned premiums, net (82,388,843) 1,184,197 14,016,105 (2,030,262) (868,094) (4,021,198) - (74,108,095)Net premiums earned 188,745,548 6,975,052 30,889,454 11,427,020 12,411,885 62,806,231 - 313,255,190Reinsurance commissions 27,782 1,494,398 - 1,633,296 (306,033) 346,177 3,195,620Unrealized gain on unit linked investments - - - - - 9,807,785 - 9,807,785Net claims and other benefits paid )110,006,270) (1,611,752) (25,420,174) (1,276,429) (639,942) (69,530,435) - (208,485,002)Changes in outstanding claims, net (7,214,625) (419,645) - (759,483) 2,102,329 380,423 - (5,911,001)Changes in claims incurred but not reported, net (23,645,620) (64,562) (3,715,206) (111,278) 410,210 67,924 - (27,058,532)Change in unit linked liabilities - - - - - 8,399,489 - 8,399,489Changes in premium deficiency reserve - - 82,250 - - - - 82,250Policy acquisition costs (13,854,699) (2,465,321) (2,408,662) (4,364,398) (2,495,273) (2,101,205) (27,689,558)Net underwriting income 34,052,116 3,908,170 (572,338) 6,548,728 11,483,176 10,176,389 - 65,596,241Net insurance operations’ surplus after shareholders’ appropriation for the period (1,579,459)Inspection and supervision fees (3,391,825)General and administrative expenses (49,029,755)Other income 6,613,866Total income for the period 18,209,068 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 year.	15
Disclosure of commitments and contingencies, general [text block]	Contingenciesa) The Company’s contingencies are as follows:SAR June 30, 2018(Unaudited) December 31, 2017(Audited)Letters of guarantee 8,822,310 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 June 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 June 30, 2018 (Unaudited) Available for sale investments measured at fair value Bonds and Sukuk 111,166,621 96,166,621 - 15,000,000 111,166,621 Mutual Funds 4,682,504 4,682,504 - - 4,682,504 115, 849,125 100,849,125 - 15,000,000 115,849,125 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 June 30, 2018 (Unaudited) Available for sale investments measured at fair value Bonds and Sukuk 243,762,134 156,762,134 - 87,000,000 243,762,134Mutual Funds 4,733,836 4,733,836 - - 4,733,836Equities 3,223,078 - - 3,223,078 3,223,078 251,719,048 161,495,970 - 90,223,078 251,719,048 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 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 carrying values.There were no transfers between Level 1 and Level 3 fair value measurements during the period ended 30 June 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 of both insurance operations and shareholders’ operations. This model considers the present value of net cash flows to be generated from the debt securities, 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.Insurance operations: Opening Purchase Sale Closing 2018 5,000,000 10,000,000 - 15,000,0002017 5,000,000 - - 5,000,000Shareholders’ operations Opening Purchase Sale Closing 2018 77,000,000 10,000,000 - 87,000,0002017 57,000,000 20,000,000 - 77,000,000 10. Fair values of financial instruments (continued)b. Measurement of fair values (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 2,112,967 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 2,112,967.	10
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 28 Dhu al-Qidah 1439H, corresponding to 09 August, 2018.	17
Disclosure of other notes relevant to understanding of financial statements [text block]	Supplementary informationa) Interim condensed financial position SAR ’000 June 30, 2018 - (Unaudited) December 31, 2017 – (Audited) Insurance operations Share-holders’ operations Total Insurance operations Share-holders’ operations TotalASSETS Cash and cash equivalents 39,423 4,743 44,166 107,246 26,085 133,331 Premiums receivable, net 494,704 - 494,704 362,511 - 362,511 Reinsurers’ balance receivable, net 56,031 - 56,031 72,542 - 72,542 Reinsurers’ share of outstanding claims 204,556 - 204,556 196,870 - 196,870 Reinsurers’ share of unearned premiums 69,452 - 69,452 180,184 - 180,184 Reinsurers’ share of claims incurred but not reported 221,114 - 221,114 85,854 - 85,854 Deferred policy acquisition costs 25,444 - 25,444 23,866 - 23,866 Available for sale investments 115,849 251,719 367,568 109,424 199,625 309,049 Unit linked investments 566,270 - 566,270 573,716 - 573,716 Prepaid expenses and other assets 30,807 12,247 43,054 18,732 8,154 26,886 Property and equipment 4,049 - 4,049 3,635 - 3,635 Statutory deposit - 20,000 20,000 - 20,000 20,000 Accrued income on statutory deposit - 877 877 - 817 817 Due to / from insurance operation / shareholders operation* 4,919 (4,919) - (18,926) 18,926 -TOTAL ASSETS 1,832,618 284,667 2,117,285 1,715,654 273,607 1,989,261LIABILITIES Accrued and other liabilities 33,998 335 34,333 25,273 269 25,542Policyholders claims payable 48,905 - 48,905 39,321 - 39,321Reinsurers' balances payable 222,462 - 222,462 181,657 - 181,657 Outstanding claims 251,245 - 251,245 237,365 - 237,365 Claims incurred but not reported 177,267 - 177,267 197,176 - 197,176 Unit linked liabilities 564,528 - 564,528 573,052 - 573,052 Premium deficiency reserve 5,029 - 5,029 10,717 - 10,717 Additional premium reserves 1,285 - 1,285 1,317 - 1,317 Unearned premiums 497,043 - 497,043 415,613 - 415,613 Unearned reinsurance commission 8,774 - 8,774 10,814 - 10,814 End-of-service indemnities 16,297 - 16,297 15,458 - 15,458 Accrued commission income payable to SAMA - 877 877 - 817 817Zakat and income tax - 20,451 20,451 - 21,417 21,417 TOTAL LIABILITIES EXCLUDING INSURANCE OPERATIONS’ SURPLUS 1,826,833 21,663 1,848,496 1,707,763 22,503 1,730,266 INSURANCE OPERATIONS’ SURPLUS Accumulated surplus 10,981 - 10,981 9,582 - 9,582 Actuarial reserve for employee benefits (765) - (765) (765) - (765)Fair value reserve on investments (4,431) - (4,431) (926) - (926)TOTAL INSURANCE OPERATIONS’ SURPLUS 5,785 - 5,785 7,891 - 7,891 TOTAL LIABILITIES INCLUDING INSURANCE OPERATIONS’ SURPLUS 1,832,618 21,663 1,854,281 1,715,654 22,503 1,738,157 SHAREHOLDERS’ EQUITY Share capital - 200,000 200,000 - 200,000 200,000 Share premium - 22,711 22,711 - 22,711 22,711 Statutory reserve - 6,984 6,984 - 6,984 6,984 Retained earnings - 35,350 35,350 - 19,902 19,902 Fair value reserve (loss)/gain on available for sale investments - (2,041) (2,041) - 1,507 1,507 TOTAL SHAREHOLDERS’ EQUITY - 263,004 263,004 - 251,104 251,104 TOTAL LIABILITIES, INSURANCE OPERATIONS’ SURPLUS AND SHAREHOLDERS’ EQUITY 1,832,618 284,667 2,117,285 1,715,654 273,607 1,989,261* These items are not included in the interim condensed statement of financial position16. Supplementary information (continued)b) Interim condensed statement of income SAR ’000 For the six month period ended June 30, 2018 June 30, 2017 Insurance operations Share-holders’ operations Total Insurance operations Share-holders’ operations Total REVENUES Gross premiums written 523,310 - 523,310 526,573 - 526,573Reinsurance premiums ceded abroad (169,634) - (169,634) (130,189) - (130,189)Reinsurance premiums ceded locally (9,239) - (9,239) (6,192) - (6,192)Excess of loss expenses (2,855) - (2,855) (2,829) - (2,829)Net premiums written 341,582 - 341,582 387,363 - 387,363Changes in unearned premiums, net (40,500) - (40,500) (74,108) - (74,108)Net premiums earned 301,082 - 301,082 313,255 - 313,255 Reinsurance commissions 9,432 - 9,432 3,196 - 3,196Unrealized gain on unit linked investments 14,076 - 14,076 9,808 - 9,808TOTAL REVENUES 324,590 - 324,590 326,259 - 326,259 UNDERWRITING COSTS AND EXPENSES Gross claims paid (216,917) - (216,917) (204,004) - (204,004)Surrenders and maturities (71,613) - (71,613) (76,424) - (76,424)Reinsurers’ share of claims paid 57,160 - 57,160 71,943 - 71,943Net claims and other benefits paid (231,370) - (231,370) (208,485) - (208,485) Changes in outstanding claims, net (6,193) - (6,193) (5,911) - (5,911)Changes in claims incurred but not reported, net 3,508 - 3,508 (27,059) - (27,059)Changes in unit linked liabilities 8,524 - 8,524 8,399 - 8,399Change in premium deficiency reserve 5,688 - 5,688 82 - 82Changes in additional premium reserve 32 - 32 - - -Policy acquisition costs (27,189) - (27,189) (27,690) - (27,690)TOTAL UNDERWRITING COSTS AND EXPENSES (247,000) - (247,000) (260,664) - (260,664) NET UNDERWRITING INCOME 77,590 - 77,590 65,595 - 65,595 OTHER OPERATING (EXPENSES) / INCOME Provision of doubtful debts (3,631) - (3,631) (1,579) - (1,579)Inspection and supervision fees (3,205) - (3,205) (3,392) - (3,392)General and administrative expenses (56,399) (503) (56,902) (48,533) (496) (49,029)Other income 4,132 3,090 7,222 3,871 2,743 6,614TOTAL OTHER OPERATING EXPENSES (59,103) 2,587 (56,516) (49,633) 2,247 (47,386) Total income for the period before shareholders’ appropriations 18,487 2,587 21,074 15,962 2,247 18,209 Net surplus transferred to shareholders’ operations (16,638) 16,638 - (14,366) 14,366 - Net income for the period after shareholders’ appropriations 1,849 19,225 21,074 1,596 16,613 18,209 16. Supplementary information (continued) SAR ’000 For the three month period ended June 30, 2018 June 30, 2017 Insurance operations Share-holders’ operations Total Insurance operations Share-holders’ operations Total REVENUES Gross premiums written 224,829 - 224,829 227,033 - 227,033 Reinsurance premiums ceded abroad (111,161) - (111,161) (88,643) - (88,643)Reinsurance premiums ceded locally (5,295) - (5,295) (2,729) - (2,729)Excess of loss expenses (714) - (714) (1,197) - (1,197)Net premiums written 107,659 - 107,659 134,464 - 134,464 Changes in unearned premiums, net 40,503 - 40,503 31,396 - 31,396 Net premiums earned 148,162 - 148,162 165,860 - 165,860 Reinsurance commissions 1,925 - 1,925 1,549 - 1,549Unrealized gain on unit linked investments 6,984 - 6,984 5,374 - 5,374 TOTAL REVENUES 157,071 - 157,071 172,783 - 172,783 UNDERWRITING COSTS AND EXPENSES Gross claims paid (94,044) - (94,044) (105,181) - (105,181)Surrenders and maturities (36,412) - (36,412) (41,329) - (41,329)Reinsurers’ share of claims paid 29,287 - 29,287 36,067 - 36,067 Net claims and other benefits paid (101,169) - (101,169) (110,443) - (110,443) Changes in outstanding claims, net (7,031) - (7,031) (3,421) - (3,421)Changes in claims incurred but not reported, net (2,985) - (2,985) (15,141) - (15,141)Changes in unit linked liabilities 5,027 - 5,027 5,489 - 5,489 Change in premium deficiency reserve 3,515 - 3,515 108 - 108 Changes in additional premium reserve (54) - (54) - - - Policy acquisition costs (13,534) - (13,534) (17,040) - (17,040)TOTAL UNDERWRITING COSTS AND EXPENSES (116,231) - (116,231) (140,448) - (140,448) NET UNDERWRITING INCOME 40,840 - 40,840 32,335 - 32,335 OTHER OPERATING (EXPENSES) / INCOME Provision of doubtful debts (3,655) - (3,655) (2,145) - (2,145)Inspection and supervision fees (1,422) - (1,422) (1,759) - (1,759)General and administrative expenses (28,300) (233) (28,533) (22,817) (368) (23,185)Other income 1,516 1,703 3,219 1,914 1,387 3,301 TOTAL OTHER OPERATING EXPENSES/ INCOME (31,861) 1,470 (30,391) (24,806) 1,019 (23,788) Total income for the period before shareholders’ appropriation 8,979 1,470 10,499 7,528 1,019 8,547 Net surplus transferred to shareholders’ operations (8,081) 8,081 - (6,775) 6,775 - Total income for the period after shareholders’ appropriation 898 9,551 10,499 753 7,794 8,547 16. Supplementary information (continued)c) Interim condensed statement of comprehensive income SAR ’000 For the six month period ended June 30, 2018 June 30, 2017 Insurance operations Shareholders’ operations Total Insurance operations Shareholders’ operations Total Total income for the periodOther comprehensive income 1,849 19,225 21,074 1,596 16,613 18,209 Items that will not be reclassified to interim condensed tatement of income in subsequent periods - Actuarial gains / (losses) on defined employee benefits - - - - - - Items that are or may be reclassified to interim condensed statements of income in subsequent periods - Fair value change in investments (3,505) (3,548) (7,053) 460 2,021 2,481TOTAL COMPREHENSIVE (LOSS) / INCOME FOR THE PERIOD (1,656) 15,677 14,021 2,056 18,634 20,690 SAR ’000 For the three month period ended June 30, 2018 June 30, 2017 Insurance operations Shareholders’ operations Total Insurance operations Shareholders’ operations Total Total income for the periodOther comprehensive income 898 9,551 10,449 753 7,794 8,547 Items that will not be reclassified to interim condensed tatement of income in subsequent periods - Actuarial gains / (losses) on defined employee benefits - - - - - - Items that are or may be reclassified to interim condensed statements of income in subsequent periods - Fair value change in investments (277) (638) (915) 19 677 696 TOTAL COMPREHENSIVE INCOME FOR THE PERIOD 621 8,913 9,534 772 8,471 9,243 16. Supplementary information (continued)d) Interim condensed statement of cash flows SAR’ 000 For the six month period ended June 30, 2018 June 30, 2017 Insurance operations Shareholders’ operations Total Insurance operations Shareholders’ operations TotalCASH FLOWS FROM OPERATING ACTIVITIES Total income for the period 1,849 19,225 21,074 1,596 16,613 18,209 Adjustments for non-cash items: Depreciation of property and equipment 894 - 894 353 - 353 Investment Premium Amortization 131 379 510 230 489 719 Allowance for doubtful debts 3,631 - 3,631 1,579 - 1,579 Unrealized gain on unit linked investments (14,076) - (14,076) (9,808) - (9,808)Provision for end-of-service indemnities 2,682 - 2,682 2,455 - 2,455 Shareholders’ appropriation from insurance operations’ surplus 16,639 (16,639) - 14,366 (14,366) - 11,750 2,965 14,715 10,771 2,736 13,507 Changes in operating assets and liabilities: Reinsurers’ balance receivable 16,510 - 16,510 (482) - (482)Premium receivable (135,824) - (135,824) (88,882) - (88,882)Deferred policy acquisition costs (1,577) - (1,577) (6,357) - (6,357)Unit linked investments 21,522 - 21,522 17,841 - 17,841 Prepaid expenses and other assets (12,075) (4,094) (16,169) (3,195) (2,649) (5,844)Reinsurers' balances payable 40,805 - 40,805 20,705 - 20,705 Unearned premiums, net 40,501 - 40,501 74,108 - 74,108 Unit linked liabilities (8,524) - (8,524) (8,399) - (8,399)Unearned commission income (2,039) - (2,039) 1,166 - 1,166 Outstanding claims, net 6,193 - 6,193 5,911 - 5,911 Claims incurred but not reported, net (3,508) - (3,508) 27,058 - 27,058 Premium deficiency reserve (5,688) - (5,688) (82) - (82)Additional premium reserves (32) - (32) - - - Accrued expenses and other liabilities 8,724 67 8,791 15,637 241 15,878 End-of-service indemnities paid (1,843) - (1,843) (192) - (192)Surplus paid to policy holders (450) - (450) (3,298) - (3,298)Policyholders claims payable 9,584 - 9,584 16,262 - 16,262Zakat and income tax paid - (4,744) (4,744) - - - Net cash generated (used in) / from operating activities (15,971) (5,806) (21,777) 78,572 328 78,900 CASH FLOWS FROM INVESTING ACTIVITIES Additions in available for sale investments (10,061) (56,020) (66,081) - (38,501) (38,501)Proceed from disposal of available for sale investments - - - - 20,000 20,000 Additions in property and equipment (1,307) - (1,307) (1,199) - (1,199)Net cash generated used in investing activities (11,368) (56,020) (67,388) (1,199) (18,501) (19,700) CASH FLOWS FROM FINANCING ACTIVITY Due from / to (insurance operations / shareholder operations)* (40,484) 40,484 - (30,000) 30,000 - Net cash generated used in financing activities (40,484) 40,484 - (30,000) 30,000 - Net change in cash and cash equivalents (67,823) (21,342) (89,165) 47,373 11,827 59,200 Cash and cash equivalents, beginning of the period 107,246 26,085 133,331 77,221 16,271 93,492 Cash and cash equivalents, end of the period 39,423 4,743 44,166 124,594 28,098 152,692 NON-CASH INFORMATION: Change in fair value of available for sale investments (3,505) (3,548) (7,053) 460 2,021 2,481 * These items are not included in the interim condensed statement of cashflows	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