Abstract

The purpose of this study is to define the concept and necessity of financial ratios and show the most important financial ratios that must be calculated in a bank and reflect the value of the bank. Clarifying the concept of bank value and how to measure it, showing the effectiveness of financial indicators in determining the value of commercial banks in Iraq, and establishing a set of recommendations and measurement methods applicable to Iraqi banks, can help stimulate the use of financial indicators in determining the performance of these banks. needs and roles. This study adopts the analysis-description method, designs the questionnaire and distributes it to the research samples, and inputs the data into the spss program for analysis. The study drew a number of conclusions, the most important of which are as follows: There is a lot of interest in calculating actual performance indicators for Iraqi commercial banks. Management is interested in determining the monthly win rate achieved by the bank and comparing it to previous months and years. The bank's ability to meet its financial obligations is high. Management is also interested in calculating and comparing liquidity ratios and identifying strengths and weaknesses. Bank management has the ability to secure liquidity within a specified time frame. There is transparency and clarity in the disclosure of financial metrics, including activity metrics. There is a keen interest in examining and analyzing the internal and external environment, drivers, difficulties, challenges and opportunities faced by bank management.