	English [member]
Start Date	2022-04-01	2021-04-01
End Date	2022-06-30	2021-06-30
Filing information [line items]
Disclosure of entity information [abstract]
Name of reporting entity	Arabian Shield Cooperative Insurance Co.
Company symbol code\| ISIN code	8070 \| SA000A0MLUH9
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	2022-04-01	2021-04-01
Reporting period end date	2022-06-30	2021-06-30
Description of nature of financial statements	Standalone
Status of financial statements	Reviewed
Description of presentation currency	Saudi Arabia, Riyals
Level of rounding used in financial statements	Thousands

	Primary auditor [member]	Second primary auditor [member]
	English [member]	English [member]
Start Date	2022-04-01	2022-04-01
End Date	2022-06-30	2022-06-30
Auditors information [line items]
Details of auditors signing report [abstract]
Name of auditor signing report	Abdullah M. Al Azem	Abdullah S. Al Masned
Registration number of auditor	335	456
Details of audit firm [abstract]
Name of audit firm	Al Azem, Al Sudairy, Al Shaikh & Partners	AlKharashi & Co. Certified Accountants and Auditors

	English [member]
Start Date	2022-04-01
End Date	2022-06-30
Auditors report [line items]
Disclosures of auditors report [text block]	2022/04/01 - 2022/06/30
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 endorsed in the Kingdom of Saudi Arabia.
Basis of opinion	We 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 that are 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.
Responsibilities of management and those charged with governance for financial statements	Management is responsible for the preparation and presentation of this interim condensed financial information in accordance with International Accounting Standard 34 - "Interim Financial Reporting" (IAS 34) as endorsed in the Kingdom of Saudi Arabia. Our responsibility is to express a conclusion on this interim condensed financial information based on our review.
Auditors responsibilities for audit of financial statements	Our responsibility is to express a conclusion on this interim condensed financial information based on our review.
Date of signing audit report by auditor	2022-08-14

[300100] Statement of financial position, order of liquidity

Start Date	2022-01-01	2021-01-01	2021-01-01	Note No.
End Date	2022-06-30	2021-12-31	2021-06-30	Note No.
Statement of financial position [abstract]
Assets [abstract]
Insurance/ takaful operations assets [abstract]
Property and equipment, net, insurance/ takaful operations assets	17,535	13,380	11,601
Due from related parties, insurance/ takaful operations assets	81,207	12,949	57,143
Deferred policy acquisition costs	10,169	10,126	6,147
Reinsurers/ retakaful share of unearned premiums/ contributions	79,567	41,373	95,029
Prepayments and other assets, insurance/ takaful operations assets	69,612	38,690	35,916
Due from shareholders operations	7,023	14,590	21,985
Premiums/ insurance receivables/takaful contributions receivable, net	98,619	149,465	64,560
Reinsurers/ retakaful share of outstanding claims/ benefits, net	204,759	99,152	112,715
Time (Murabaha) deposits, insurance/ takaful operations assets	81,079
Deferred excess of loss premiums	1,846	0	1,658
Investments held at fair value through statement of income, insurance/ takaful operations assets	634,545
Cash and cash equivalents, insurance/ takaful operations assets	317,778	231,062	272,352
Total insurance/ takaful operations assets	1,603,739	610,787	679,106
Shareholders assets [abstract]
Goodwill	399,192	46,794	46,794
Statutory deposit	63,852	40,000	30,000
Prepayments and other assets, shareholders assets	10,906	2,366	3,396
Investments held at fair value through statement of income, shareholders assets	267,228	0	0
Accrued investment income	5,804	3,134	3,040
Available-for-sale investments, shareholders assets	343,687	325,638	325,088
Due from insurance/ takaful operations assets	-7,023	-14,590	-21,985
Cash and cash equivalents, shareholders assets	70,667	134,493	139,597
Total shareholders assets	1,154,313	537,835	525,930
Total assets	2,758,052	1,148,622	1,205,036
Liabilities and equity [abstract]
Insurance/ takaful operations liabilities and surplus (deficit) [abstract]
Insurance/ takaful operations liabilities [abstract]
Gross unearned premiums/ contributions	290,468	189,910	249,787
Unearned commission income	15,902	8,792	16,277
Employees end of service benefits, insurance/ takaful operations liabilities	13,834	10,207	8,780
Surplus distribution payable	28,097	5,120	6,142
Technical reserve for insurance/takaful operations	613,541
Due to related parties, insurance/ takaful operations liabilities	492	566	498
Reinsurers/ retakaful balance payable	83,000	13,874	17,359
Gross outstanding claims/ benefits including IBNR payable	413,626	247,873	254,327
Other technical reserves	20,026	17,950	20,548
Accrued expenses payable, insurance/ takaful operations liabilities	123,441	113,737	93,460
Other liabilities, insurance/ takaful operations	4,072	5,518	11,928
Total insurance/ takaful operations liabilities	1,606,499	613,547	679,106
Insurance/ takaful operations surplus (deficit) [abstract]
Other insurance/ takaful operations surplus (deficit)	-2,760	-2,760	0
Total insurance/ takaful operations surplus (deficit)	-2,760	-2,760	0
Total insurance/ takaful operations liabilities and surplus (deficit)	1,603,739	610,787	679,106
Shareholders liabilities and equity [abstract]
Shareholders liabilities [abstract]
Zakat payable	46,194	39,216	35,916
Income tax payable	888	1,500	1,187
Accrued expenses payable, shareholders liabilities	3,110	2,512	1,706
Other liabilities, shareholders liabilities	5,804	3,134	3,040
Total shareholders liabilities	55,996	46,362	41,849
Shareholders equity [abstract]
Equity attributable to owners of parent [abstract]
Share capital	638,525	400,000	400,000
Share premium	355,879	0	0
Statutory reserve	26,097	26,097	20,866
Fair value reserve on investments, shareholders equity	6,672	990	3,274
Retained earnings (accumulated losses)	71,144	64,386	59,941
Total equity attributable to equity holders of company	1,098,317	491,473	484,081
Total shareholders liabilities and equity	1,154,313	537,835	525,930
Total insurance/ takaful operations liabilities, surplus (deficit) and shareholders liabilities and equity	2,758,052	1,148,622	1,205,036

Start Date	2022-04-01	2021-04-01	2022-01-01	2021-01-01
End Date	2022-06-30	2021-06-30	2022-06-30	2021-06-30
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	205,383	70,483	585,387	329,344
Excess of loss expense	645	838	2,203	2,121
Reinsurance/ retakaful premiums ceded	65,627	20,381	202,849	126,256
Net premiums/ contributions written	139,111	49,264	380,335	200,967
Changes in unearned premiums/ contributions	-44,196	-64,915	98,473	59,334
Reinsurance/ retakaful share of unearned premiums/ contributions	18,528	30,474	-36,810	-23,497
Net premiums/ contributions earned	164,779	83,705	318,672	165,130
Reinsurance/ retakaful commissions	8,094	9,055	17,229	19,501
Fees and other income from insurance/ takaful operations	4,881	7,170	9,349	13,667
Total income from insurance/ takaful operations	177,754	99,930	345,250	198,298
Cost and expenses [abstract]
Net claims/ benefits incurred [abstract]
Net claims/ benefits paid [abstract]
Gross claims/ benefits paid	117,181	97,976	238,168	188,667
Reinsurance/ retakaful share of gross claims/ benefits paid	27,425	23,827	53,805	46,370
Net claims/ benefits paid	89,756	74,149	184,363	142,297
Changes in outstanding claims/ benefits including IBNR	42,671	-42,330	49,063	-43,491
Changes in reinsurance/ retakaful share of outstanding claims/ benefits	-22,510	33,346	-22,055	38,756
Net claims/ benefits incurred	109,917	65,165	211,371	137,562
Policy acquisition costs	6,292	3,329	12,157	6,637
Supervision and inspection fees	858	3,612	6,513	6,631
Depreciation/ amortisation, insurance/ takaful operations	1,505	1,142	2,921	2,292
General and administrative expenses, insurance/ takaful operations	18,334	12,943	37,583	23,596
Other underwriting income	1,635	913	2,428	1,945
Other underwriting expenses	22,601	6,984	69,959	-1,388
Realised gain (loss) on held-to-maturity investments	80		80
Unrealised gain (loss) on investments held at fair value through statement of income	-39		0
Other cost and expenses	11,165	5,690	3,184	9,190
Total cost and expenses	168,996	97,952	341,180	182,575
Surplus (deficit) for period from insurance/ takaful operations	8,758	1,978	4,070	15,723
Shareholders appropriation from insurance/ takaful operations surplus (deficit)	8,351	1,779	3,663	14,151
Net result for period from insurance/ takaful operations after shareholders appropriation	407	199	407	1,572
Policyholders share of accumulated surplus, at end of period	407	199	407	1,572

Start Date	2022-04-01	2021-04-01	2022-01-01	2021-01-01
End Date	2022-06-30	2021-06-30	2022-06-30	2021-06-30
Statement of shareholders operations [abstract]
Profit (loss) [abstract]
Income (loss) from continuing operations [abstract]
Shareholders appropriation of surplus (deficit) transferred from insurance/ takaful operations	8,351	1,779	3,663	14,151
Revenue [abstract]
Commission/ profit on deposits	256	459	469	828
Investment income	2,586	7,723	15,926	10,901
Total revenue	2,842	8,182	16,395	11,729
Expenses [abstract]
General and administrative expenses, shareholders operations	1,957	1,978	3,625	2,562
Total expenses	1,957	1,978	3,625	2,562
Income (loss) from continuing operations before zakat and income tax	9,236	7,983	16,433	23,318
Zakat expenses on continuing operations for period	4,963	3,010	9,491	6,413
Income tax on continuing operations for period	85	142	184	428
Profit (loss) from continuing operations	4,188	4,831	6,758	16,477
Profit (loss) for the period	4,188	4,831	6,758	16,477
Profit (loss), attributable to [abstract]
Profit (loss), attributable to saudi shareholders of company	3,664.5	3,816.49	5,913.25	13,016.83
Profit (loss), attributable to non-saudi shareholders of company	523.5	1,014.51	844.75	3,460.17
Earnings per share [abstract]
Basic earnings (loss) per share [abstract]
Basic earnings (loss) per share from continuing operations	0.07	0.12	0.11	0.41
Total basic earnings (loss) per share	0.07	0.12	0.11	0.41
Diluted earnings (loss) per share [abstract]
Diluted earnings (loss) per share from continuing operations	0.07	0.12	0.11	0.41
Total diluted earnings (loss) per share	0.07	0.12	0.11	0.41

Start Date	2022-04-01	2021-04-01	2022-01-01	2021-01-01
End Date	2022-06-30	2021-06-30	2022-06-30	2021-06-30
Statement of other comprehensive income, before tax [abstract]
Net result for period from insurance/ takaful operations after shareholders appropriation	407	199	407	1,572
Total comprehensive income (loss) for period	407	199	407	1,572

Start Date	2022-04-01	2021-04-01	2022-01-01	2021-01-01
End Date	2022-06-30	2021-06-30	2022-06-30	2021-06-30
Statement of other comprehensive income, before tax [abstract]
Statement of comprehensive income [abstract]
Profit (loss) for the period	4,188	4,831	6,758	16,477
Other comprehensive income [abstract]
Components of other comprehensive income that will be reclassified to profit or loss [abstract]
Other comprehensive gains (losses) that will be reclassified to profit or loss	983	-1,571	5,682	5,700
Total other comprehensive income (loss), that will be reclassified to profit or loss	983	-1,571	5,682	5,700
Total other comprehensive income (loss)	983	-1,571	5,682	5,700
Total comprehensive income (loss) for period	5,171	3,260	12,440	22,177
Total comprehensive income (loss) attributable to [abstract]
Total comprehensive income (loss), attributable to saudi shareholders of company	4,524.625	2,575.4	10,885	17,519.83
Total comprehensive income (loss), attributable to non-saudi shareholders of company	646.375	684.6	1,555	4,657.17

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

Start Date	2022-01-01	2021-01-01	Note No.
End Date	2022-06-30	2021-06-30	Note No.
Statement of cash flows, indirect method [abstract]
Statement of cash flows, insurance/ takaful operations [abstract]
Cash flows from (used in) operating activities, insurance/ takaful operations [abstract]
Net result for period from insurance/ takaful operations after shareholders appropriation	407	1,572
Adjustments to reconcile net income to net cash from insurance/ takaful operations after shareholders appropriation
Adjustments for depreciation, insurance/ takaful operations cash flow	2,921	2,292
Adjustments for unrealised (gains) losses on investments held as fair value through statement of income	-80	0
Adjustments for employees end of service benefits	1,343	2,218
Adjustments for allowance for doubtful receivables	3,184	9,190
Adjustments for (gains) losses on disposal of property and equipment, net	-82	-2
Other adjustments to reconcile net income to net cash from insurance/ takaful operating activities	7,337	8,269
Total adjustments to reconcile net income to net cash from insurance/ takaful operations after shareholders appropriation	14,623	21,967
Changes in operating assets and liabilities [abstract]
Adjustments for decrease (increase) in premium receivables, net	86,938	3,053
Adjustments for decrease (increase) in prepayments and other assets	-22,055	-291
Adjustments for increase (decrease) in outstanding claims including IBNR	49,063	-43,491
Adjustments for increase (decrease) in reinsurers/ retakaful balance payable	31,837	-1,467
Adjustments for increase (decrease) in accrued expenses and other liabilities	-20,991	-4,874
Adjustments for decrease (increase) in reinsurers/ retakaful share of outstanding claims, net	-22,055	38,756
Adjustments for decrease (increase) in deferred policy acquisition costs	-43	885
Adjustments for decrease (increase) in deferred excess of loss expense	-1,846	-1,658
Adjustments for decrease (increase) in advances and other receivables	-75,963	-57,286
Adjustments for decrease (increase) in unearned commission income	7,110	2,129
Adjustments for increase (decrease) in due to shareholders operations	24,096	-33,394
Adjustments for movement in gross unearned premiums/ contributions	98,473	59,334
Adjustments for reinsurance/ retakaful share of unearned premiums/ contributions	-36,810	-23,497
Adjustment for changes in other technical reserves	-34,570	-7,952
Total changes in operating assets and liabilities	83,184	-69,753
Net cash flows from (used in) insurance/ takaful operations	98,214	-46,214
Other inflows (outflows) of cash classified as operating activities, insurance/ takaful operations cash flow	-12,739	-10,201
Net cash flows from (used in) operating activities, insurance/ takaful operations	85,475	-56,415
Cash flows from (used in) investing activities, insurance/ takaful operations [abstract]
Time (Murabaha) deposits, insurance/ takaful operations cash flow	-81,079	0
Proceeds from sales of investments held as fair value through statement of income, insurance/ takaful operations cash flow	21,970	0
Proceeds from sales of property and equipment, insurance/ takaful operations cash flow	84	2
Purchase of property and equipment, insurance/ takaful operations cash flow	1,483	360
Other inflows (outflows) of cash classified as investing activities, insurance/ takaful operations cash flow	-1,411	-481
Net cash flows from (used in) investing activities, insurance/ takaful operations	-61,919	-839
Cash flows from (used in) financing activities, insurance/ takaful operations [abstract]
Due to related party, insurance/ takaful operations cash flow	303	28,897
Surplus paid to policyholders		0
Other inflows (outflows) of cash classified as financing activities, insurance/ takaful operations cash flow	63,463	0
Net cash flows from (used in) financing activities, insurance/ takaful operations	63,160	-28,897
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes	86,716	-86,151
Net increase (decrease) in cash and cash equivalents	86,716	-86,151
Cash and cash equivalents at beginning of period	231,062	358,503
Cash and cash equivalents at end of period	317,778	272,352

Start Date	2022-01-01	2021-01-01
End Date	2022-06-30	2021-06-30
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	16,433	23,318
Net profit (loss) for period (before zakat expenses and income tax)	16,433	23,318
Changes in operating assets and liabilities [abstract]
Adjustments for increase (decrease) in accrued expenses and other liabilities, shareholders cash flow	-967	-1,252
Adjustments for decrease (increase) in prepayments and other assets, shareholders assets	-3,990	5,701
Total changes in operating assets and liabilities	-4,957	4,449
Net cash flows from (used in) operations	11,476	27,767
Zakat expenses	12,441	6,980
Income taxes refund (paid)	796	993
Net cash flows from (used in) operating activities	-1,761	19,794
Cash flows from (used in) investing activities [abstract]
Purchase of investments	54,534	170,000
Proceeds from sales of investments	46,457	104,939
Amount paid for statutory deposit	23,852	0
Cash flows used in obtaining control of subsidiaries or other businesses	-13	0
Other inflows (outflows) of cash	-6,053	-7,772
Net cash flows from (used in) investing activities	-37,969	-72,833
Cash flows from (used in) financing activities [abstract]
Other inflows (outflows) of cash	-24,096	33,394
Net cash flows from (used in) financing activities	-24,096	33,394
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-63,826	-19,645
Net increase (decrease) in cash and cash equivalents	-63,826	-19,645
Cash and cash equivalents at beginning of period	134,493	159,242
Cash and cash equivalents at end of period	70,667	139,597

[400100] Notes forming part of accounts

	English [member]	Note No.
Start Date	2022-04-01
End Date	2022-06-30
Notes forming part of accounts [line items]
Disclosure of notes and other explanatory information [text block]
Disclosure of general information about reporting entity [abstract]
Disclosure of general information about reporting entity [text block]	The insurance industry in Saudi Arabia is regulated by the Law on Supervision of Cooperative Insurance Companies (“Cooperative Insurance Law”) together with the Implementing Regulations (“Implementing Regulations”) promulgated by Royal Decree No. M32 dated 22 Jumad Thani 1424 corresponding to 21 August 2003. Supervision is under the auspices of the Saudi Central Bank ("SAMA" or "Regulator"). Arabian Shield Cooperative Insurance Company (“Company”) is a Saudi Joint Stock Company incorporated in Riyadh, Saudi Arabia through Ministerial Resolution issued on 19 May 2007 with Commercial Registration No. 1010234323 issued on 13 June 2007 following on from Royal Decree No. M60 dated 18 Ramadan 1427 corresponding to 11 October 2006. The Company was listed on the Saudi Stock Exchange (Tadawul) on 26 June 2007. The registered address of the head office is as follows: 5th Floor, Cercon Building No. 15, Olaya Street, PO Box 61352, Riyadh 11565, Saudi Arabia.The principal activities for which the Company was licensed were the conducting of insurance and reinsurance business in general and medical classes in Saudi Arabia in accordance with License No. TMN/6/20079 issued on 11 September 2007 by SAMA and the License was renewed for three year periods on 10 August 2010, 07 July 2013, 03 June 2016 and 28 January 2020. SAMA gave approval to the Company to conduct business in the protection and savings class on 26 April 2018. At the Company’s request, SAMA approved an amendment to the License to exclude reinsurance business with effect from 30 September 2013.As per the Articles of Association ("Articles"), the Company may undertake all activities required to transact cooperative insurance operations and related activities and to invest its funds. Its principal lines of business include motor, medical, marine, property, engineering, casualty and protection and savings.
Disclosure of statement of compliance [text block]	These interim condensed financial statements for the three and six month periods ended 30 June 2022 have been prepared in accordance with International Accounting Standard 34 “Interim Financial Reporting” as issued by the International Accounting Standards Board (“IASB”), as endorsed in the Kingdom of Saudi Arabia and other standards and pronouncements that are issued by Saudi Organization for Chartered and Professional Accountants (“SOCPA”).
Disclosure of new standards and amendments in standards [text block]	The accounting policies and risk management policy used in the preparation of the interim condensed financial statements for the period ended 30 June 2022 are consistent with those followed in the preparation of the financial statements for the year ended 31 December 2021.standards (IFRS 9 and IFRS 15).
Disclosure of issued IFRS not yet adopted [text block]	IFRS 17: Insurance ContractsOverviewThis standard was published in May 2017. It establishes the principles for the recognition, measurement, presentation and disclosure of insurance contracts and supersedes IFRS 4 – Insurance Contracts.The new standard applies to insurance contracts issued and to all reinsurance contracts and to investment contracts with discretionary participating features provided the entity also issues insurance contracts.
Disclosure of critical accounting judgements, estimates and assumptions, general [text block]	The preparation of interim condensed financial statements requires management to make judgments, estimates and assumptions that affect the application of accounting policies, the reported amount of assets and liabilities, contingent assets and liabilities, resultant provisions, changes in fair value and the reported amounts of income and expense.These judgements and estimates are based on the Company’s best knowledge of current events and actions and are continually evaluated and updated, however future events could result in outcomes requiring material adjustments to the reported amounts.In preparing the interim condensed financial statements significant judgments made by management in applying accounting policies and the key sources of estimation uncertainty including the risk management policies were the same as those that applied for the year ended 31 December 2022. However, the Company has reviewed the key sources of estimation uncertainties disclosed in the last annual financial statements against the backdrop of the COVID-19 pandemic. For further details, please see Note 22 to these interim condensed financial statements. Management will continue to assess the situation, and reflect any required changes in future reporting periods.
Disclosure of functional and presentation currency [text block]	the functional currency of the Company. All amounts are derived from Arabic and English computerised accounting records and except where otherwise indicated are rounded to thousands using the standard rounding convention.
Disclosure of summary of significant accounting policies [abstract]
Disclosure of summary of significant accounting policies, general comment [text block]	The accounting policies and risk management policy used in the preparation of the interim condensed financial statements for the period ended 30 June 2022 are consistent with those followed in the preparation of the financial statements for the year ended 31 December 2021.
Description of changes in accounting policy [text block]	All bank balances and deposits are placed with SAMA regulated local banks with sound credit ratings under Standard and Poor’s and Moody’s rating methodology.
Description of accounting policy for statutory reserve [text block]	In compliance with the Cooperative Insurance Law, the Implementing Regulations and the By-Laws, 20% of shareholders’ net profit (as defined below) is transferred to statutory reserve at the end of each financial year until the statutory reserve amounts to 100% of the paid capital. In calculating Statutory Reserve, shareholders’ net profit is stated after deducting zakat and income tax charges and excludes unrealised investment gains. The Statutory Reserve is not available for distribution but it may be converted to share capital in funding a bonus share issue.
Description of accounting policy for zakat [text block]	Zakat and income tax have been provided in accordance with regulations currently in force in Saudi Arabia.
Description of accounting policy for segment reporting [text block]	undertaken for shareholders’ operations, assets and liabilities. Insurance operations - geographic segments:The Company has since incorporation operated primarily in Saudi Arabia.Insurance operations - operating segments:Operating segments are identified on the basis of internal reports concerning 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 segments and assess performance. Transactions between operating segments are on normal commercial terms and conditions. The revenue from external parties reported to the Board of Directors is measured in a manner consistent with that in the statement of income. There have been no changes to the b
Description of accounting policy for financial assets [text block]	Financial assets and financial liabilities are offset and the net amount reported only when there is a legally enforceable right to offset the recognised amounts and there is an intention to settle on a net basis or to realise the assets and settle the liabilities simultaneously. Income and expense are not offset unless required or permitted by an accounting standard or interpretation as specifically disclosed in the accounting policies.
Description of accounting policy for financial liabilities [text block]	Financial assets and financial liabilities are offset and the net amount reported only when there is a legally enforceable right to offset the recognised amounts and there is an intention to settle on a net basis or to realise the assets and settle the liabilities simultaneously. Income and expense are not offset unless required or permitted by an accounting standard or interpretation as specifically disclosed in the accounting policies.
Description of accounting policy for off setting financial assets and liabilities [text block]	Financial assets and financial liabilities are offset and the net amount reported only when there is a legally enforceable right to offset the recognised amounts and there is an intention to settle on a net basis or to realise the assets and settle the liabilities simultaneously. Income and expense are not offset unless required or permitted by an accounting standard or interpretation as specifically disclosed in the accounting policies.
Description of accounting policy for estimation uncertainty [text block]	In preparing the interim condensed financial statements significant judgments made by management in applying accounting policies and the key sources of estimation uncertainty including the risk management policies were the same as those that applied for the year ended 31 December 2021. However, the Company has reviewed the key sources of estimation uncertainties disclosed in the last annual financial statements against the backdrop of the COVID-19 pandemic. For further details, please see Note 22 to these interim condensed financial statements. Management will continue to assess the situation, and reflect any required changes in future reporting periods.
Description of accounting policy for statutory deposit [text block]	In compliance with the Insurance Implementation Regulation of SAMA, the Company maintains a deposit of 63,852 (31 December 2021: 40,000) in a deposit account at The Saudi British Bank. During the period, the Company has increased its statutory deposit from 40,000 to 63,852 to comply with SAMA regulation due to increase in share capital (please refer to Note 14). This deposit cannot be withdrawn without SAMA's consent and the Company does not earn commission from the deposit. The accrued income on the deposit as at 30 June 2022 is 5,555 (31 December 2021: 3,134) and has been disclosed as “Accrued income on statutory deposit” and the corresponding commission is shown in liabilities as “Accrued commission income payable to SAMA”.
Disclosure of notes forming part of accounts [abstract]
Disclosure of investments [text block]	Unit-linked investments comprise units of funds, denominated in United States Dollars, which are managed by Saudi National Bank Capital and are based in the Kingdom of Saudi Arabia.
Disclosure of due from related parties [text block]	Related parties represent shareholders, both individual and corporate, directors, members of the audit, executive, investment, risk and nomination and remuneration committees, the board secretary, key executives and entities controlled (including jointly controlled) or significantly influenced by such parties. The immediate families of the above are related parties. All transactions with related parties are made on an arm’s length basis and no conflicts or potential conflicts of interest were identified during the three month period ended 30 June 2022 and 2021. Amounts due to related parties do not include amounts provided for outstanding claims under processing or IBNR. Balances due to or from related parties are unsecured, interest free and are settled in cash and no guarantees have been made or received in relation to any related party transaction or balance.The following are the details of the major related party transactions during the period and the related balances.
Disclosure of statutory deposit [text block]	In compliance with the Insurance Implementation Regulation of SAMA, the Company maintains a deposit of 63,852 (31 December 2021: 40,000) in a deposit account at The Saudi British Bank. During the period, the Company has increased its statutory deposit from 40,000 to 63,852 to comply with SAMA regulation due to increase in share capital (please refer to Note 14). This deposit cannot be withdrawn without SAMA's consent and the Company does not earn commission from the deposit. The accrued income on the deposit as at 30 June 2022 is 5,555 (31 December 2021: 3,134) and has been disclosed as “Accrued income on statutory deposit” and the corresponding commission is shown in liabilities as “Accrued commission income payable to SAMA”.
Disclosure of due to related parties [text block]	Related parties represent shareholders, both individual and corporate, directors, members of the audit, executive, investment, risk and nomination and remuneration committees, the board secretary, key executives and entities controlled (including jointly controlled) or significantly influenced by such parties. The immediate families of the above are related parties. All transactions with related parties are made on an arm’s length basis and no conflicts or potential conflicts of interest were identified during the three month period ended 30 June 2022 and 2021. Amounts due to related parties do not include amounts provided for outstanding claims under processing or IBNR. Balances due to or from related parties are unsecured, interest free and are settled in cash and no guarantees have been made or received in relation to any related party transaction or balance.The following are the details of the major related party transactions during the period and the related balances.
Disclosure of zakat [text block]	Zakat and income tax have been provided in accordance with regulations currently in force in Saudi Arabia. The temporary and permanent differences between financial and adjusted taxable results are mainly due to adjustments to depreciation, provisions and other items in accordance with the income tax regulations. Deferred tax arising out of these differences is not significant and accordingly was not provided for.Zakat is calculated on Saudi shareholders’ share of adjusted equity subject to a minimum base equal to the relevant share of adjusted net profit. Foreign shareholders are subject to income tax calculated on the relevant share of adjusted net profit.
Disclosure of income tax [text block]	Zakat and income tax have been provided in accordance with regulations currently in force in Saudi Arabia. The temporary and permanent differences between financial and adjusted taxable results are mainly due to adjustments to depreciation, provisions and other items in accordance with the income tax regulations. Deferred tax arising out of these differences is not significant and accordingly was not provided for.Zakat is calculated on Saudi shareholders’ share of adjusted equity subject to a minimum base equal to the relevant share of adjusted net profit. Foreign shareholders are subject to income tax calculated on the relevant share of adjusted net profit.
Disclosure of classes of share capital [text block]	The Board of Directors resolved in their meeting held on 12 January 2021 to increase the share capital subject to receiving the required approvals of the relevant authorities and thereafter the approval of shareholders.The resolution provided for a share capital increase from 300,000 to 400,000 by issuing one bonus share for every three shares held thereby increasing the number of shares in issue from 30,000,000 shares to 40,000,000 shares with the additional 100,000 share capital generated by capitalising 80,000 from retained earnings and 20,000 from statutory reserve.Approval was received from the Saudi Central Bank (SAMA) and the Capital Market Authority (CMA) on 08 April 2021 and 06 May 2021, respectively. Approval from shareholders was obtained in the general assembly meeting held on 09 June 2021 and the bonus shares were issued on 10 June 2021. The total transaction costs relating to the bonus share issue amounted to 35.The shareholders of the Company in their Extraordinary General Assembly meeting (“EGAM”) held on 09 December 2021 (corresponding to 05 Jumada Al Oula 1443) approved increasing share capital to acquire Al Ahli Takaful Company.The Company has announced the effectiveness of the merger of ATC into the Company on 12 January 2022 (corresponding to 09 Jumada Al-Thani 1443) after satisfying the Merger conditions agreed between the two companies in the Merger agreement and set out in the Shareholder Circular and the Offer Document issued by the Company with respect to the Merger, including the expiry of the creditors’ objection period with no outstanding or unsettled objections. The merger resulted in the increase of the paid-up capital from 400,000 to 638,525.
Disclosure of statutory reserve [text block]	In compliance with the Cooperative Insurance Law, the Implementing Regulations and the By-Laws, 20% of shareholders’ net profit (as defined below) is transferred to statutory reserve at the end of each financial year until the statutory reserve amounts to 100% of the paid capital. In calculating Statutory Reserve, shareholders’ net profit is stated after deducting zakat and income tax charges and excludes unrealised investment gain. The Statutory Reserve is not available for distribution but it may be converted to share capital in funding a bonus share issue.
Disclosure of earnings per share [text block]	Earnings per share is calculated by dividing shareholders’ net profit (as defined below) by the weighted average number of issued shares during the period. In calculating earnings per share, shareholders’ net profit is stated after deducting zakat and income tax charges and excludes unrealised investment gains. Earnings per share is calculated based on the revised number of shares following the business combination share issue on 12 January 2022 and prior comparatives have been restated accordingly. The weighted average number of issued shares in 30 June 2022 is 63,852,462 (30 June 2022: 40,000,000 restated).As there are no dilutive effects, basic and diluted SAR earnings per share are the same.
Disclosure of capital management [text block]	Objectives are set by the Company to optimise the structure and sources of capital and maintain healthy capital ratios to support its business objectives and consistently maximise returns to shareholders and policyholders.The Company’s approach to managing capital involves managing assets, liabilities and risks in a coordinated way, assessing shortfalls between reported and required capital levels on a regular basis and taking appropriate actions to influence the capital position of the Company in the light of changes in economic conditions and risk characteristics. The primary source of capital used by the Company is equity shareholders’ funds. In order to maintain or adjust the capital structure, the Company may adjust the amount of dividends paid to shareholders or issue new shares.The Company manages its capital to ensure that it is able to continue as going concern and comply with the regulators’ capital requirements of the markets in which the Company operates while maximising the return to stakeholders. The capital structure of the Company consists of equity attributable to equity holders comprising paid share capital, statutory reserves, retained earnings and fair value reserve on investments.
Disclosure of comparative figures [text block]	Certain prior period amounts or balances may have been reclassified to conform with the current presentation.
Disclosure of board of director's approval of the financial statements [text block]	The interim condensed financial statements were approved by the Board of Directors on 11 August 2022.

[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