	English [member]
Start Date	2018-01-01	2017-01-01
End Date	2018-03-31	2017-03-31
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 1
Reporting period start date	2018-01-01	2017-01-01
Reporting period end date	2018-03-31	2017-03-31
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	2018-01-01	2018-01-01
End Date	2018-03-31	2018-03-31
Auditors information [line items]
Details of auditors signing report [abstract]
Name of auditor signing report	Abdullah Hamad Al Fozan	Abdullah M. Albasri
Registration number of auditor	348	171
Details of audit firm [abstract]
Name of audit firm	KPMG Al Fozan & Partners	Aldar Audit Bureau
Registration number of audit firm	46
Address of audit firm	P.O Box 92876 Riyadh 11663 Kingdom of Saudi Arabia	P.O Box 2195 Riyadh 11451 Kingdom of Saudi Arabia

	English [member]
Start Date	2018-01-01
End Date	2018-03-31
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 as at 31 March 2018 Allianz Saudi Fransi Cooperative Insurance Company are not prepared, in all material respects, in accordance with IAS 34 as interim Financial Reporting as modified by SAMA for the accounting of zakat and income tax.
Basis of opinion	We have reviewed the accompanying interim statement of financial position of Allianz Saudi Fransi Cooperative Insurance Company (the “Company”) as at March 31, 2018 and the interim condensed statements of income and comprehensive income for three month period then ended and notes to the interim condensed statements Management is responsible for the preparation and presentation of this interim condensed financial information in accordance with International Accounting Standard 34 - (IAS 34), “Interim Financial Reporting” 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” that is endorsed in the Kingdom of Saudi Arabia. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing as endorsed in the Kingdom of Saudi Arabia and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
Date of signing audit report by auditor	2019-05-13

Start Date	2018-01-01	2017-01-01	2017-01-01	Note No.
End Date	2018-03-31	2017-12-31	2017-03-31
Statement of financial position [abstract]
Assets [abstract]
Insurance/ takaful operations assets [abstract]
Property and equipment, net, insurance/ takaful operations assets	3,374,894	3,635,196	2,408,645
Deferred policy acquisition costs	30,005,821	23,866,281	30,608,914
Reinsurers/ retakaful share of unearned premiums/ contributions	180,539,535	180,184,370	213,054,994	8
Prepayments and other assets, insurance/ takaful operations assets	22,153,559	18,732,552	13,904,074
Due from shareholders operations	-24,874,987	-18,926,058
Premiums/ insurance receivables/takaful contributions receivable, net	512,489,042	362,511,115	508,211,694	5
Reinsurers balance receivable, net	66,864,151	72,541,695	87,973,656	6
Reinsurers share of outstanding claims	193,165,852	196,869,565	192,946,287	8
Reinsurers share of claims Incurred but not reported	78,926,583	85,853,718	48,139,462	8
Reinsurers/ retakaful share of outstanding claims/ benefits, net	338,956,586	355,264,978	329,059,405
Available-for-sale investments, insurance/ takaful operations assets	116,193,197	109,424,116	60,435,548	7
Investments held at fair value through statement of income, insurance/ takaful operations assets	569,513,106	573,716,396	593,345,387
Cash and cash equivalents, insurance/ takaful operations assets	37,606,230	107,246,209	70,616,164	4
Total insurance/ takaful operations assets	1,785,956,983	1,715,655,155	1,821,644,825
Shareholders assets [abstract]
Statutory deposit	20,000,000	20,000,000	20,000,000
Prepayments and other assets, shareholders assets	10,202,900	8,153,653	3,295,330
Available-for-sale investments, shareholders assets	222,703,581	199,625,304	194,700,446	7
Due from insurance/ takaful operations assets	24,874,987	18,926,058	11,362,985
Cash and cash equivalents, shareholders assets	1,784,508	26,084,656	18,328,617	4
Other assets, shareholders assets	847,133	817,056	723,918
Total shareholders assets	280,413,109	273,606,727	248,411,296
Total assets	2,066,370,092	1,989,261,882	2,070,056,121
Liabilities and equity [abstract]
Insurance/ takaful operations liabilities and surplus (deficit) [abstract]
Insurance/ takaful operations liabilities [abstract]
Gross unearned premiums/ contributions	496,971,846	415,612,645	541,355,574	8
Employees end of service benefits, insurance/ takaful operations liabilities	15,682,216	15,457,826	14,419,275
Due to shareholders operations			11,362,985
Reinsurers/ retakaful balance payable	187,024,435	181,657,278	215,231,575
Gross outstanding claims/ benefits including IBNR payable	416,579,888	434,541,367	374,162,797	8
Other technical reserves	9,775,077	12,034,590	6,103,142	8
Accrued expenses payable, insurance/ takaful operations liabilities	78,155,010	64,595,012	51,040,388
Unit linked liabilities	569,554,777	573,051,956	590,795,966	8
Unearned reinsurance commission	6,814,754	10,813,751	11,420,659
Other liabilities, insurance/ takaful operations	576,369,531	583,865,707	602,216,625
Total insurance/ takaful operations liabilities	1,780,558,003	1,707,764,425	1,815,892,361
Insurance/ takaful operations surplus (deficit) [abstract]
Surplus (deficit) from insurance/ takaful fund	10,318,242	9,582,216	5,715,497
Fair value reserves on investments	-4,153,958	-926,182	36,967	7
Other insurance/ takaful operations surplus (deficit)	-765,304	-765,304
Total insurance/ takaful operations surplus (deficit)	5,398,980	7,890,730	5,752,464
Total insurance/ takaful operations liabilities and surplus (deficit)	1,785,956,983	1,715,655,155	1,821,644,825
Shareholders liabilities and equity [abstract]
Shareholders liabilities [abstract]
Zakat payable	19,090,824	18,127,683	17,053,353	13
Income tax payable	3,919,870	3,289,263	681,252	13
Accrued expenses payable, shareholders liabilities	280,866	268,366	104,865
Other liabilities, shareholders liabilities	847,133	817,056	723,918
Total shareholders liabilities	24,138,693	22,502,368	18,563,388
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	-1,403,116	1,507,192	434,867	7
Retained earnings (accumulated losses)	27,982,572	19,902,207	6,701,726
Total equity attributable to equity holders of company	256,274,416	251,104,359	229,847,908
Total shareholders liabilities and equity	280,413,109	273,606,727	248,411,296
Total insurance/ takaful operations liabilities, surplus (deficit) and shareholders liabilities and equity	2,066,370,092	1,989,261,882	2,070,056,121

Start Date	2018-01-01	2017-01-01
End Date	2018-03-31	2017-03-31
Statement of insurance/ takaful operations [abstract]
Statement of insurance/ takaful operations and accumulated surplus (deficit) [abstract]
Income from insurance/ takaful operations [abstract]
Net premiums/ contributions earned [abstract]
Net premiums/ contributions written [abstract]
Gross premiums/ contributions written	298,480,938	299,540,134
Excess of loss expense	2,140,980	1,632,765
Reinsurance/ retakaful premiums ceded	62,416,458	45,008,048
Net premiums/ contributions written	233,923,500	252,899,321
Changes in unearned premiums/ contributions	81,359,201	82,098,286
Reinsurance/ retakaful share of unearned premiums/ contributions	-355,165	23,405,503
Net premiums/ contributions earned	152,919,464	147,395,532
Reinsurance/ retakaful commissions	7,507,416	4,146,084
Investment income from insurance/ takaful operations, net	7,092,225	4,434,039
Other non-operating income from insurance/ takaful operations	2,615,772	1,956,613
Total income from insurance/ takaful operations	170,134,877	157,932,268
Cost and expenses [abstract]
Net claims/ benefits incurred [abstract]
Net claims/ benefits paid [abstract]
Gross claims/ benefits paid	122,873,116	98,823,486
Reinsurance/ retakaful share of gross claims/ benefits paid	27,873,062	35,875,525
Net claims/ benefits paid	95,000,054	62,947,961
Changes in outstanding claims/ benefits including IBNR	-17,961,479	-11,967,355
Changes in reinsurance/ retakaful share of outstanding claims/ benefits	10,630,848	26,374,600
Changes in other technical reserves	-5,756,691	-2,885,186
Net claims/ benefits incurred	81,912,732	74,470,020
Surrenders	35,201,437	35,094,674
Policy acquisition costs	13,654,526	13,149,656
Supervision and inspection fees	1,782,901	1,633,317
General and administrative expenses, insurance/ takaful operations	28,099,789	25,715,814
Other cost and expenses	-24,377	-565,128
Total cost and expenses	160,627,008	149,498,353
Surplus (deficit) for period from insurance/ takaful operations	9,507,869	8,433,915
Shareholders appropriation from insurance/ takaful operations surplus (deficit)	8,557,071	7,590,524
Net result for period from insurance/ takaful operations after shareholders appropriation	950,798	843,391
Policyholders share of accumulated surplus, at end of period	950,798	843,391

Start Date	2018-01-01	2017-01-01
End Date	2018-03-31	2017-03-31
Statement of shareholders operations [abstract]
Profit (loss) [abstract]
Income (loss) from continuing operations [abstract]
Shareholders appropriation of surplus (deficit) transferred from insurance/ takaful operations	8,557,071	7,590,524
Revenue [abstract]
Investment income	1,387,028	1,356,437
Total revenue	1,387,028	1,356,437
Expenses [abstract]
General and administrative expenses, shareholders operations	269,986	128,145
Total expenses	269,986	128,145
Income (loss) from continuing operations before zakat and income tax	9,674,113	8,818,816
Profit (loss) from continuing operations	9,674,113	8,818,816
Profit (loss) for the period	9,674,113	8,818,816
Profit (loss), attributable to [abstract]
Profit (loss), attributable to saudi shareholders of company	4,538,126.4083	5,060,236.6208
Profit (loss), attributable to non-saudi shareholders of company	5,135,986.5917	3,758,579.3792
Earnings per share [abstract]
Basic earnings (loss) per share [abstract]
Basic earnings (loss) per share from continuing operations	0.48	0.44
Total basic earnings (loss) per share	0.48	0.44
Diluted earnings (loss) per share [abstract]
Diluted earnings (loss) per share from continuing operations	0.48	0.44
Total diluted earnings (loss) per share	0.48	0.44

Start Date	2018-01-01	2017-01-01	Note No.
End Date	2018-03-31	2017-03-31
Statement of other comprehensive income, before tax [abstract]
Net result for period from insurance/ takaful operations after shareholders appropriation	950,798	843,391
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	-3,227,776	441,097	7
Total other comprehensive income (loss), available-for-sale financial assets	-3,227,776	441,097
Total other comprehensive income (loss), that will be reclassified to profit or loss	-3,227,776	441,097
Total other comprehensive income (loss)	-3,227,776	441,097
Total comprehensive income (loss) for period	-2,276,978	1,284,488

Start Date	2018-01-01	2017-01-01	Note No.
End Date	2018-03-31	2017-03-31
Statement of other comprehensive income, before tax [abstract]
Statement of comprehensive income [abstract]
Profit (loss) for the period	9,674,113	8,818,816
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	-2,910,308	1,343,517	7
Total other comprehensive income (loss), available-for-sale financial assets	-2,910,308	1,343,517
Total other comprehensive income (loss), that will be reclassified to profit or loss	-2,910,308	1,343,517
Total other comprehensive income (loss)	-2,910,308	1,343,517
Total comprehensive income (loss) for period	6,763,805	10,162,333
Total comprehensive income (loss) attributable to [abstract]
Total comprehensive income (loss), attributable to saudi shareholders of company	3,172,900.9255	5,831,146.6754
Total comprehensive income (loss), attributable to non-saudi shareholders of company	3,590,904.0745	4,331,186.3246

Start Date	2018-01-01	2017-01-01	Note No.
End Date	2018-03-31	2017-03-31
Statement of cash flows, indirect method [abstract]
Statement of cash flows, insurance/ takaful operations [abstract]
Cash flows from (used in) operating activities, insurance/ takaful operations [abstract]
Net result for period from insurance/ takaful operations after shareholders appropriation	950,798	843,391
Adjustments to reconcile net income to net cash from insurance/ takaful operations after shareholders appropriation
Adjustments for depreciation, insurance/ takaful operations cash flow	569,210	204,051
Adjustments for unrealised (gains) losses on investments held as fair value through statement of income	-7,092,225	-4,434,039
Adjustments for employees end of service benefits	1,141,873	1,600,063
Adjustments for allowance for doubtful receivables	-24,377	-565,128
Adjustments for bond premium amortization (accretion of discounts), net, insurance/ takaful operations cash flow	64,350	146,945
Other adjustments to reconcile net income to net cash from insurance/ takaful operating activities	8,557,071	7,590,524
Total adjustments to reconcile net income to net cash from insurance/ takaful operations after shareholders appropriation	3,215,902	4,542,416
Changes in operating assets and liabilities [abstract]
Adjustments for decrease (increase) in premium receivables, net	-144,276,006	-109,471,170
Adjustments for decrease (increase) in prepayments and other assets	-3,421,112	-1,922,783
Adjustments for increase (decrease) in outstanding claims including IBNR	-17,961,479	-11,967,355
Adjustments for increase (decrease) in reinsurers/ retakaful balance payable	5,367,157	-3,523,166
Adjustments for increase (decrease) in accrued expenses and other liabilities	13,559,998	9,308,303
Adjustments for decrease (increase) in reinsurers/ retakaful share of outstanding claims, net	10,630,848	26,374,600
Adjustments for decrease (increase) in deferred policy acquisition costs	-6,139,540	-8,519,890
Adjustments for movement in gross unearned premiums/ contributions	81,359,201	82,098,286
Adjustments for reinsurance/ retakaful share of unearned premiums/ contributions	-355,165	23,405,503
Adjustment for changes in other technical reserves	-5,756,692	-2,885,186
Adjustments for other changes in operating assets and liabilities, insurance/ takaful operations cash flow	7,296,518	3,209,357
Total changes in operating assets and liabilities	-59,696,272	6,106,499
Net cash flows from (used in) insurance/ takaful operations	-55,529,572	11,492,306
Other inflows (outflows) of cash classified as operating activities, insurance/ takaful operations cash flow	-1,132,255	-2,873,985
Net cash flows from (used in) operating activities, insurance/ takaful operations	-56,661,827	8,618,321
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		7
Purchase of property and equipment, insurance/ takaful operations cash flow	308,908	223,321
Net cash flows from (used in) investing activities, insurance/ takaful operations	-10,370,115	-223,321
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	-2,608,037	-15,000,000
Net cash flows from (used in) financing activities, insurance/ takaful operations	-2,608,037	-15,000,000
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-69,639,979	-6,605,000
Net increase (decrease) in cash and cash equivalents	-69,639,979	-6,605,000
Cash and cash equivalents at beginning of period	107,246,209	77,221,164	4
Cash and cash equivalents at end of period	37,606,230	70,616,164	4

	English [member]	Note No.
Start Date	2018-01-01	2017-01-01
End Date	2018-03-31	2017-03-31
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 March 31, 2018 (3,227,776), March 31, 2017 441,097		7

Start Date	2018-01-01	2017-01-01	Note No.
End Date	2018-03-31	2017-03-31
Statement of cash flows, indirect method [abstract]
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Net profit (loss) for period [abstract]
Income (loss) from continuing operations before zakat and income tax	9,674,113	8,818,816
Net profit (loss) for period (before zakat expenses and income tax)	9,674,113	8,818,816
Adjustments to reconcile profit (loss) [abstract]
Adjustments for amortisation of premium (accretion of discounts) on investments	197,977	223,787
Other adjustments for non-cash items	-8,557,071	-7,590,524
Total adjustments to reconcile profit (loss)	-8,359,094	-7,366,737
Changes in operating assets and liabilities [abstract]
Adjustments for increase (decrease) in accrued expenses and other liabilities, shareholders cash flow	12,500	54,500
Adjustments for decrease (increase) in prepayments and other assets, shareholders assets	-2,049,142	-1,123,245
Total changes in operating assets and liabilities	-2,036,642	-1,068,745
Net cash flows from (used in) operations	-721,623	383,334
Net cash flows from (used in) operating activities	-721,623	383,334
Cash flows from (used in) investing activities [abstract]
Purchase of available-for-sale investments	26,186,562	18,327,134	7
Proceeds from disposal of available-for-sale investments		5,000,000
Net cash flows from (used in) investing activities	-26,186,562	-13,327,134
Cash flows from (used in) financing activities [abstract]
Other inflows (outflows) of cash	2,608,037	15,000,000
Net cash flows from (used in) financing activities	2,608,037	15,000,000
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-24,300,148	2,056,200
Net increase (decrease) in cash and cash equivalents	-24,300,148	2,056,200
Cash and cash equivalents at beginning of period	26,084,656	16,272,417	4
Cash and cash equivalents at end of period	1,784,508	18,328,617	4

	English [member]	Note No.
Start Date	2018-01-01	2017-01-01
End Date	2018-03-31	2017-03-31
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 March 31, 2018 (2,910,308), March 31, 2017 1,343,517		7

[400100] Notes forming part of accounts

	English [member]	Note No.
Start Date	2018-01-01
End Date	2018-03-31
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.The Company managment 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.Subsequent to 31 December 2017, 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. This suspension is not expected to have a significant impact on the Company’s operations or on its’ financial position, and the company is under discussion to resolve this matter with SAMA.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]	2. Basis of preparation(a) Basis of presentation (continued)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 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, 2. Basis of preparation (continued)(a) Basis of presentation (continued)Reinsurers' balances payable, Outstanding claims, Claims incurred but not reported, Additional premium reserves, Unit linked liabilities, Unearned reinsurancecommission and Unearned premiums. The following balances would generally be classified as non-current: available for sale investments, property and equipment, Statutry reserves, 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 and 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).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 policies (contined)The 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 InstrumentsThe implementation of IFRS 9 is expected to result in a significant portion of financial assets currently classified as available-for-sale being re-classified as at fair value through profit or loss or fair value through other comprehensive income (OCI). Credit allowances for financial assets carried at amortized cost and debt securities measured at fair value, with changes in fair value recognized in OCI, are expected to increase due to the introduction of the expected credit loss methodology. The Company will avail of the exemptions available to insurers and is considering deferring the implementation of IFRS 9 until a later date, but no later than January 1, 2021. 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. At the date of publication of these financial statements, it was not practicable to quantify what the potential impact would be on the financial statements once IFRS 9 will be adopted.IFRS 17 - Insurance ContractsIFRS 17 ‘Insurance contracts’ was published on May 18, 2017 with the effective date of January 1, 2021. IFRS 17 provides comprehensive guidance on accounting for insurance contracts and investment contracts with discretionary participation features. For non-life and short-term life insurance contracts IFRS 17 introduces mandatory discounting of loss reserves as well as a risk adjustment for non-financial risk, for which confidence level equivalent disclosure will be required. Further, IFRS 17 will change the presentation of insurance contract revenue, as gross written premium will no longer be presented in profit or loss. At the date of publication of these financial statements, it was not practicable to quantify what the potential impact would be on the financial statements once IFRS 17 will be adopted.3. Significant accounting policies (contined)IFRS 16 LeasesIFRS 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 management believes that the adoption of IFRS 16 will not have a material impact on the Company’s financial statements.	3
Disclosure of notes forming part of accounts [abstract]
Disclosure of investments in available-for-sale investments [text block]	Disposals - (10,384,321)Investment premium amortization (64,350) (688,909)Realized loss on disposal of available for sale investments - (283,306)Changes in fair value of investments (refer note 16c) (3,227,776) (522,052)Closing balance 116,193,197 109,424,116The cumulative unrealised loss in fair value of available for sale investments amounts to SR 4,153,958 (31 December 2017: loss of SR 926,182) is presented within the insurance operations surplus in the statement of financial position.7. Available for sale investments (continued)7.2. Movement in available for sale investment balance is as follows (continued) Shareholders’ operationsSAR March 31, 2018(Unaudited) December 31, 2017(Audited) Opening balance 199,625,304 180,253,582Purchases 26,186,562 38,501,262Disposals - (20,720,694)Investment premium amortization (197,977) (824,688)Changes in fair value of investments (refer note 16c) (2,910,308) 2,415,842Closing balance 222,703,581 199,625,304The cumulative unrealised loss in fair value of available for sale investments amounts to SR 1,403,116 (31 December 2017: gain of SR 1,507,192) is presented within the shareholders’ equity in the statement of financial position.	7
Disclosure of premiums/ contributions and insurance/ reinsurance or takaful/ retakaful balance receivables [text block]	. Reinsurers receivable, netSAR March 31, 2018(Unaudited) December 31, 2017(Audited) Receivables from reinsurers 70,025,631 75,703,175Provision for doubtful reinsurers receivables (3,161,480) (3,161,480)Reinsurers receivable, net 66,864,151 72,541,695	6
Disclosure of other receivables, net [text block]	Premiums receivable, netPremiums receivable comprise amounts due from the following:SAR March 31, 2018(Unaudited) December 31, 2017(Audited) Policyholders 285,115,521 242,012,112Brokers and agents 198,801,304 143,819,453Related parties (Note-12) 77,320,973 25,452,683 561,237,798 411,284,248Provision for doubtful receivable (48,748,756) (48,773,133)Premiums receivable, net 512,489,042 362,511,115	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 March 31, 2018(Unaudited) December 31, 2017(Audited)Bank balances and cash 7,606,230 77,246,209Deposits maturing within 3 months from the acquisition date 30,000,000 30,000,000Total 37,606,230 107,246,209 Shareholders’ operationsSAR March 31, 2018(Unaudited) December 31, 2017(Audited)Bank balances and cash 1,784,507 26,084,656Total 1,784,507 26,084,656Total cash and cash equivalents for insurance and shareholders’ operations 39,390,737 133,330,865	4
Disclosure of zakat [text block]	13. Zakat and income taxA summary of the Company’s share capital and percentages of ownership are as follows: 31 March 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 31 March 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 31 March 2018 31 December 2017 Provision for Zakat 19,090,824 18,127,683Provision for Income tax 3,919,870 3,289,263Total 23,010,694 21,416,946 The Zakat and income tax charge for the three month period is as follows:SAR 31 March 2018 31 March 2017 Zakat for the three month period 963,141 987,459Income tax for the month period 630,607 681,252Total 1,593,748 1,668,711 Status of assessmentsThe Company has filed tax and zakat declarations for the years ended 31 December 2008 to 31 December 2016 and the assessments for these years are still outstanding. The Company has filed appeals against the General Authority for Zakat and Tax (GAZT) assessments of additional zakat arising from disallowance of long term investments from zakat base for the years 2010, 2011, 2012 and 2013. The Company has accounted for the additional zakat provision in the financial statements, however has not paid the same.	13
Disclosure of classes of share capital [text block]	14. 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.14. Share capital (continued) March 31, 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]	8. Technical reserves8.1 Net outstanding claims and reservesNet outstanding claims and reserves comprise of the following:SAR March 31, 2018(Unaudited) December 31, 2017(Audited) Outstanding claims 232,824,027 237,365,286 Claims incurred but not reported 183,755,861 197,176,081Premium deficiency reserves 8,543,869 10,717,152Additional premium reserves 1,231,208 1,317,438Unit linked liabilities 569,554,777 573,051,956 995,909,742 1,019,627,913Less: - Reinsurers’ share of outstanding claims (193,165,852) (196,869,565)- Reinsurers’ share of claims Incurred but not reported (78,926,583) (85,853,718) Net outstanding claims and reserves 723,817,307 736,904,6308.2 Movement in unearned premiumsMovement in unearned premiums comprise of the following: Three months ended March 31, 2018(Unaudited)SAR Gross Reinsurance Net Balance as at the beginning of the period 415,612,645 (180,184,370) 235,428,275Premium written during the period 298,480,938 (64,557,438) 233,923,500Premium earned during the period (217,121,737) 64,202,273 (152,919,464)Balance as at the end of the period 496,971,846 (180,539,535) 316,432,311This amount includes SR 58,472,204 for reinsurance premium ceded abroad, SR 3,944,254 for reinsurance premium ceded locally and SR 2,140,980 for excess of loss expenses.8. Technical reserves (continued)8.2 Movement in unearned premiums (continued) Year ended 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 year 925,536,707 (274,685,644) 650,851,063Premium earned during the year (969,181,350) 330,961,771 (638,219,579)Balance as at the end of the year 415,612,645 (180,184,370) 235,428,275This amount includes SR 255,476,651 for reinsurance premium ceded abroad, SR 13,850,000 for reinsurance premium ceded locally and SR 5,358,993 for excess of loss expenses.	8
Disclosure of related party transactions [text block]	12. Related party transactions and balancesRelated parties represent major shareholders, directors and key management personnel of the Company, and companies of which they are principal owners and any other entities controlled, jointly controlled or significantly influenced by them. Pricing policies and terms of these transactions are approved by the Company’s management and Board of Directors. The following are the details of the major related party transactions during the period and the related balances: Transactions for the period ended Balance receivable / (payable) as at March 31, March 31, March 31, December 31, 2018 2017 2018 2017 (Unaudited) (Unaudited) (Unaudited) (Audited) SARMajor shareholders - Insurance premium written 58,655,203 66,564,222 - -- Insurance premium ceded 17,606,695 8,386,939 - -- Claims paid 17,135,296 11,577,376 - -- Reinsurers’ share of claims paid 6,386,970 4,428,978 - -- Commission expense 979,834 800,219 - -- Commission income 1,884,14 581,256 - -- Other expenses 3,739,568 3,498,752 - -- Accrued expenses - - 6,781,462 6,753,903- Premuim receivable, net - - 77,320,973 25,452,683- Reinsurance balance payable, net - - 33,720,645 23,030,672- Outstanding claims - - 23,248,683 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: March 31, 2018(Unaudited) March 31, 2017(Unaudited) SARSalaries and other allowances 1,322,045 6,099,794End of service indemnities 1,948,251 2,004,725 3,270,296 8,104,519	12
Disclosure of entity's operating segments [text block]	11. 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 condensed 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 insurance operations’ cash and cash equivalents, prepaid expenses, available for sale investments, reinsurance balances, due from shareholders’ operations and property and equipment. 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 March 31, 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 months period ended 31 March 2018 (Unaudited) Gross written premiums 180,021,790 11,104,683 28,728,324 38,516,816 13,400,916 26,708,409 - 298,480,938 Reinsurance premiums ceded - (8,618,142) (16,985,880) (30,821,684) (4,998,594) (992,158) - (62,416,458)Excess of loss expenses (1,708,032) (187,962) - (84,374) (160,612) - (2,140,980)Net premiums written 178,313,758 2,298,579 11,742,444 7,610,758 8,241,710 25,716,251 - 233,923,500 Changes in unearned premiums, net (79,636,127) 170,811 2,330,654 (1,835,660) (3,948,032) 1,914,318 (81,004,036)Net premiums earned 98,677,631 2,469,390 14,073,098 5,775,098 4,293,678 27,630,569 - 152,919,464 Unrealized gain on unit linked investments - - - - - 7,092,225 - 7,092,225 Net claims and other benefits paid (88,122,321) (272,146) (7,525,895) (672,663) (645,736) (32,962,730) - (130,201,491)Changes in outstanding claims, net 2,934,377 132,203 - 947,685 (2,834,451) (342,268) 837,546 Changes in claims incurred but not reported, net 9,003,214 486,513 (1,499,553) 213,946 (897,863) (813,172) - 6,493,085 Change in unit linked liabilities - - - - - 3,497,178 - 3,497,178 Changes in premium deficiency reserve - - 2,173,283 - - - - 2,173,283 Changes in additional premium reserve - 86,230 - - - - - 86,230 Policy acquisition costs, net (7,100,335) 3,046,749 (1,178,851) (137,086) (49,860) (727,727) - (6,147,110)Net underwriting income 15,392,566 5,948,939 6,042,082 6,126,980 (134,232) 3,374,075 - 36,750,410Reversal of doubtful debts - - - - - - - 24,377Inspection and supervision fees - - - - - - - (1,782,901)General and administrative expenses - - - - - - (269,986) (28,369,775)Other income - - - - - - 1,386,920 4,002,800 Total income for the period 10,624,91111. 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 three months period ended 31 March 2017 (Unaudited) Gross written premiums 199,700,497 12,434,667 14,747,421 24,382,035 15,894,739 32,380,775 - 299,540,134Reinsurance premiums ceded (9,500) (9,253,964) (7,546,433) (17,585,233) (8,632,599) (1,980,319) - (45,008,048)Excess of loss expenses (1,244,551) (138,329) - (76,673) (173,212) - - (1,632,765)Net premiums written 198,446,446 3,042,374 7,200,988 6,720,129 7,088,928 30,400,456 - 252,899,321Changes in unearned premiums, net (113,343,490) 747,894 8,230,590 (1,009,423) (1,633,395) 1,504,035 - (105,503,789)Net premiums earned 85,102,956 3,790,268 15,431,578 5,710,706 5,455,533 31,904,491 - 147,395,532Unrealized gain on unit linked investments - - - - - 4,434,039 - 4,434,039Net claims and other benefits paid (52,851,490) (688,520) (11,149,902) (552,900) (473,318) (32,326,505) - (98,042,635)Changes in outstanding claims, net (4,504,755) 434,376 - (1,082,265) 2,923,400 (260,507) - (2,489,751)Changes in claims incurred but not reported, net (10,620,626) 65,749 528,538 (156,408) (1,683,916) (50,831) - (11,917,494)Change in unit linked liabilities - - - - - 2,910,606 - 2,910,606Changes in additional premium reserve - - (25,420) - - - - (25,420)Policy acquisition costs, net (6,084,533) (582,551) (1,216,026) 251,133 (407,096) (964,499) - (9,003,572)Net underwriting income 11,041,552 3,019,322 3,568,768 4,170,266 5,814,603 5,646,794 - 33,261,305Reversal of doubtful debts - - - - - - 565,128Inspection and supervision fees - - - - - - - (1,633,317)General and administrative expenses - - - - - - (128,145) (25,843,959)Other income - - - - - - 1,356,437 3,313,050Total income for the period 9,662,20711. Operating Segments (Continued) Motor Engineering Medical Property Other General Protection and Saving Shareholders’ Operations TotalAs at 31 March 2018 (Unaudited) SAR SAR SAR SAR SAR SAR SAR SAR Assets Premiums receivable, gross 236,606,436 29,321,496 79,954,862 48,865,014 162,844,295 3,645,695 - 561,237,798 Provision for doubtful debts - - - - - - - (48,748,756)Reinsurers’ share of outstanding claims 4,140,902 86,448,936 - 47,498,118 51,208,118 3,869,778 - 193,165,852 Reinsurers’ share of claims Incurred but not reported 1,958,495 28,857,013 20,766,160 8,471,428 12,417,736 6,455,751 78,926,583 Reinsurers’ share of unearned premiums 193,370 58,850,148 37,979,242 52,180,372 27,490,125 3,846,278 - 180,539,535 Deferred policy acquisition costs 18,310,280 3,046,836 2,068,416 5,648,005 2,061,857 (1,129,573) - 30,005,821 Unit linked investments - - - - - 569,513,106 - 569,513,106 Unallocated assets - - - - - - 280,413,110 501,730,153 Total assets 2,066,370,092 Liabilities Outstanding claims 25,156,240 89,683,298 - 51,981,697 59,490,336 6,512,456 - 232,824,027 Claims incurred but not reported 81,509,846 29,635,577 39,304,521 9,223,464 14,467,481 9,614,972 183,755,861 Unearned premiums 253,959,787 64,521,640 66,813,120 66,949,621 38,360,999 6,366,679 - 496,971,846 Unearned reinsurance commission 12,569 1,554,645 - 4,520,992 575,101 151,447 - 6,814,754 Unit linked liabilities - - - - - 569,554,777 - 569,554,777 Unallocated liabilities and surplus - - - - - - 24,138,694 320,174,411 Shareholders’ equity 256,274,416 256,274,416Total liabilities and shareholders’ equity 2,066,370,09211. Operating Segments (Continued) Motor Engineering Medical Property Other General Protection and Saving 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 Provision for doubtful debts - - - - - - - (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 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 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 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 Unit linked investments - - - - - 573,716,396 - 573,716,396 Unallocated assets - - - - - - 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 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 Unearned premiums 174,404,606 72,422,449 67,349,742 58,465,661 31,981,793 10,988,394 - 415,612,645 Unearned reinsurance commission 17,831 4,856,394 - 4,560,308 1,089,144 290,074 - 10,813,751 Unit linked liabilities - - - - - 573,051,956 - 573,051,956 Unallocated liabilities and surplus - - - - - - 22,502,368 304,137,804Shareholders’ equity 251,104,359 251,104,359Total liabilities and shareholders’ equity 1,989,261,882	11
Disclosure of capital management [text block]	15. 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]	Commitments and Contingenciesa) The Company’s commitments and contingencies are as follows:SAR March 31, 2018(Unaudited) December 31, 2017(Audited)Letters of guarantee 7,772,310 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 31 March 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 March 31, 2018 (Unaudited) Available for sale investments measured at fair value Bonds and Sukuk 115,364,971 96,486,340 - 15,000,000 111,486,340Mutual Funds 4,982,186 4,706,857 - - 4,706,857 120,347,157 101,193,197 - 15,000,000 116,193,197 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 105,368,111 99,687,976 - 5,000,000 104,687,976Mutual Funds 4,982,186 4,736,140 - - 4,736,140 110,350,297 104,424,116 - 5,000,000 109,424,11610.2 Shareholders’ operations: Fair valueSAR Carrying value Level 1 Level 2 Level 3 Total March 31, 2018 (Unaudited) Available for sale investments measured at fair value Bonds and Sukuk 216,883,616 127,638,953 - 87,000,000 214,638,953Mutual Funds 4,000,000 4,841,550 - - 4,841,550 220,883,616 126,635,553 - 87,000,000 219,480,503 Available for sales investments not measured at fair value Equities 3,223,078 - - - 3,223,078 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 190,895,034 114,515,967 - 77,000,000 191,515,967Mutual Funds 4,000,000 4,886,259 - - 4,886,259 194,895,034 119,402,226 - 77,000,000 196,402,226 Available for sales investments not measured at fair value Equities 3,223,078 - - - 3,223,078 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 31 March 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 -- 77,000,00010. 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 2,229,250 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 2,229,250.	10
Disclosure of comparative figures [text block]	Comparative 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 16 Sha’aban 1439H, corresponding to 2 May, 2018.	18
Disclosure of other notes relevant to understanding of financial statements [text block]	Supplementary informationa) Interim condensed financial information SAR ’000 March 31, 2018 - (Unaudited) December 31, 2017 – (Audited) Insurance operations Share-holders’ operations Total Insurance operations Share-holders’ operations TotalASSETS Cash and cash equivalents 37,606 1,785 39,391 107,246 26,085 133,331 Prepaid expenses and other assets 22,153 10,203 32,356 18,732 8,154 26,886 Premiums receivable, net 512,489 - 512,489 362,511 - 362,511 Reinsurers’ balance receivable, net 66,864 - 66,864 72,542 - 72,542 Reinsurers’ share of outstanding claims 193,166 - 193,166 196,870 - 196,870 Reinsurers’ share of claims Incurred but not reported 78,926 - 78,926 85,854 - 85,854 Reinsurers’ share of unearned premiums 180,540 - 180,540 180,184 - 180,184 Deferred policy acquisition costs 30,006 - 30,006 23,866 - 23,866 Available for sale investments 116,193 222,704 338,897 109,424 199,625 309,049 Unit linked investments 569,513 - 569,513 573,716 - 573,716 Property and equipment 3,375 - 3,375 3,635 - 3,635 Statutory deposit - 20,000 20,000 - 20,000 20,000 Accrued income on statutory deposit - 847 847 - 817 817 Due from insurance operation* - 24,875 24,875 - 18,926 18,926TOTAL ASSETS 1,810,831 280,414 2,091,245 1,734,580 273,607 2,008,187LIABILITIES Accrued and other liabilities 36,973 281 37,254 25,273 269 25,542Policyholders claims payable 41,182 - 41,182 39,321 - 39,321Reinsurers' balances payable 187,024 - 187,024 181,657 - 181,657 Outstanding claims 232,824 - 232,824 237,365 - 237,365 Claims incurred but not reported 183,756 - 183,756 197,176 - 197,176 Unit linked liabilities 569,554 - 569,554 573,052 - 573,052 Premium deficiency reserve 8,544 - 8,544 10,717 - 10,717 Additional premium reserves 1,231 - 1,231 1,317 - 1,317 Unearned premiums 496,972 - 496,972 415,613 - 415,613 Unearned reinsurance commission 6,815 - 6,815 10,814 - 10,814 End-of-service indemnities 15,682 - 15,682 15,458 - 15,458 Accrued commission income payable to SAMA - 847 847 - 817 817 Zakat and income tax - 23,011 23,011 - 21,417 21,417 Due to shareholders’ operations* 24,875 - 24,875 18,926 - 18,926TOTAL LIABILITIES EXCLUDING INSURANCE OPERATIONS’ SURPLUS 1,805,432 24,139 1,829,571 1,726,689 22,503 1,749,192 INSURANCE OPERATIONS’ SURPLUS Accumulated surplus 10,318 - 10,318 9,582 - 9,582 Actuarial reserve for employee benefits (765) - (765) (765) - (765)Fair value reserve on investments (4,154) - (4,154) (926) - (926)TOTAL INSURANCE OPERATIONS’ SURPLUS 5,399 - 5,399 7,891 - 7,891 TOTAL LIABILITIES INCLUDING INSURANCE OPERATIONS’ SURPLUS 1,810,831 24,139 1,834,970 1,734,580 22,503 1,757,083 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 - 27,983 27,983 - 19,902 19,902 Fair value reserve (loss)/gain on available for sale investments - (1,403) (1,403) - 1,507 1,507 TOTAL SHAREHOLDERS’ EQUITY - 256,275 256,275 - 251,104 251,104 TOTAL LIABILITIES, INSURANCE OPERATIONS’ SURPLUS AND SHAREHOLDERS’ EQUITY 1,810,831 280,414 2,091,245 1,734,580 273,607 2,008,187 * These items are not included in the interim condensed statement of financial position16. Supplementary information (continued)b) Interim condensed statement of income SAR ’000 2018 2017 Insurance operations Share-holders’ operations Total Insurance operations Share-holders’ operations Total REVENUES Gross premiums written 298,481 - 298,481 299,540 - 299,540 Reinsurance premiums ceded abroad (58,472) - (58,472) (41,545) - (41,545)Reinsurance premiums ceded locally (3,944) - (3,944) (3,463) (3,463)Excess of loss expenses (2,141) - (2,141) (1,633) - (1,633)Net premiums written 233,924 - 233,924 252,899 - 252,899 Changes in unearned premiums, net (81,004) - (81,004) (105,504) - (105,504)Net premiums earned 152,920 - 152,920 147,395 - 147,395 Reinsurance commissions 7,507 - 7,507 4,146 - 4,146 Unrealized gain on unit linked investments 7,092 - 7,092 4,434 - 4,434 TOTAL REVENUES 167,519 - 167,519 155,975 - 155,975 UNDERWRITING COSTS AND EXPENSES Gross claims paid (122,873) - (122,873) (98,823) - (98,823)Surrenders and maturities (35,201) - (35,201) (35,095) - (35,095)Reinsurers’ share of claims paid 27,873 - 27,873 35,876 - 35,876 Net claims and other benefits paid (130,201) - (130,201) (98,042) - (98,042) Changes in outstanding claims, net 838 - 838 (2,490) - (2,490)Changes in claims incurred but not reported, net 6,493 - 6,493 (11,917) - (11,917)Changes in unit linked liabilities 3,497 - 3,497 2,910 - 2,910 Change in premium deficiency reserve 2,173 - 2,173 (25) (25) Changes in additional premium reserve 86 - 86 - - - Policy acquisition costs (13,655) - (13,655) (13,150) - (13,150)Net claims and other benefits incurred (568) - (568) (24,672) - (24,672)TOTAL UNDERWRITING COSTS AND EXPENSES (130,769) - (130,769) (122,714) - (122,714) NET UNDERWRITING INCOME 36,750 - 36,750 33,261 - 33,261 OTHER OPERATING (EXPENSES) / INCOME Reversal of doubtful debts 24 - 24 565 - 565Inspection and supervision fees (1,783) - (1,783) (1,633) - (1,633)General and administrative expenses (28,099) (270) (28,369) (25,716) (128) (25,844)Other income 2,616 1,387 4,003 1,957 1,356 3,313 TOTAL OTHER OPERATING EXPENSES (27,242) 1,117 (26,125) (24,827) 1,228 (23,599) Total income for the period 9,508 1,117 10,625 8,434 1,228 9,662 Total income attributed to the insurance operations 951 - 951 843 - 843 Net income for the period attributable to the shareholders - 9,674 9,674 - 8,696 8,696 16. Supplementary information (continued)c) Interim condensed statement of comprehensive income SAR ’000 2018 2017 Insurance operations Shareholders’ operations Total Insurance operations Shareholders’ operations TotalTotal income for the period Other comprehensive income 951 9,674 10,625 843 8,819 9,662 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 (3,228) (2,910) (6,138) 441 1,344 1,785- Transferred to realised loss on available for sale investments disposal - - - - - -TOTAL COMPREHENSIVE (LOSS) / INCOME FOR THE PERIOD (2,277) 6,764 4,487 1,284 10,163 11,447 Total comprehensive loss / (income) attributed to the insurance operations 2,277 - 2,277 (1,284) - (1,284) Total comprehensive income for the period attributable to the shareholders - 6,764 6,764 - 10,163 10,16316. Supplementary information (continued)d) Interim condensed statement of cash flows Insurance operations Shareholders’ operations Total Insurance operations Shareholders’ operations Total CASH FLOWS FROM OPERATING ACTIVITIES Total income for the period 951 9,674 10,625 843 8,819 9,662 Adjustments for non-cash items: Depreciation of property and equipment 569 - 569 204 - 204 Investment Premium Amortization 64 198 262 147 224 371 Allowance for doubtful debts (24) - (24) (565) - (565) Unrealized gain on unit linked investments (7,092) - (7,092) (4,434) - ( 4,434) Provision for end-of-service indemnities 1,142 - 1,142 1,600 - 1,600 Shareholders’ appropriation from insurance operations’ surplus 8,557 (8,557) - 7,591 (7,591) - 4,167 1,315 5,482 5,386 1,452 6,838 Changes in operating assets and liabilities: Reinsurers’ balance receivable 5,678 - 5,678 (13,868) - (13,868)Premium Receivable (149,954) - (149,954) (95,602) - (95,602)Deferred policy acquisition costs (6,140) - (6,140) (8,520) - (8,520)Unit linked investments 11,296 - 11,296 3,740 - 3,740Prepaid expenses and other assets (3,421) (2,049) (5,470) (1,923) (1,123) (3,046)Reinsurers' balances payable 5,367 - 5,367 (3,523) - (3,523)Unearned premiums, net 81,004 - 81,004 105,504 - 105,504 Unit linked liabilities (3,497) - (3,497) (2,911) - (2,911)Unearned commission income (3,999) - (3,999) (531) - (531)Outstanding claims, net (838) - (838) 2,490 - 2,490 Claims incurred but not reported, net (6,493) - (6,493) 11,917 - 11,917 Premium deficiency reserve (2,173) - (2,173) 25 25 Additional premium reserves (86) - (86) - - - Accrued expenses and other liabilities 11,699 13 11,712 (2,309) 55 (2,254)Policyholders claims payable 1,861 - 1,861 11,617 - 11,617End-of-service indemnities paid (918) - (918) (9) - (9)Surplus paid to policy holders (215) - (215) (2,865) - (2,865)Net cash generated (used in) / from operating activities (56,662) (721) (57,383) 8,618 384 9,002 CASH FLOWS FROM INVESTING ACTIVITIES Additions in available for sale investments (10,061) (26,187) (36,248) - (18,328) (18,328)Proceed from disposal of available for sale investments - - - - 5,000 5,000 Additions in property and equipment (309) - (309) (223) - (223)Net cash generated used in investing activities (10,370) (26,187) (36,557) (223) (13,328) (13,551) CASH FLOWS FROM FINANCING ACTIVITY Due from / to (insurance operations / shareholder operations)* (2,608) 2,608 - (15,000) 15,000 - Net cash generated used in financing activities (2,608) 2,608 - (15,000) 15,000 - Net change in cash and cash equivalents (69,640) (24,300) (93,940) (6,605) 2,056 (4,549)Cash and cash equivalents, beginning of the period 107,246 26,085 133,331 77,221 16,272 93,494 Cash and cash equivalents, end of the period 37,606 1,785 39,391 70,616 18,329 88,945 NON-CASH INFORMATION: Change in fair value of available for sale investments 3,228 2,910 6,138 441 1,344 1,785 * 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