Abstract

This study aims to analyze the agriculture cash flow statement. Also, it aims to investigate the extent of the capability of providing financial liquidity in order to discover the effect of both (cash flow and liquidity) on offered credit during the period 2010 – 2015, depending on the general financial budget. The main outcome was that these variables were determined the importance of (cash flow statement, financial analysis, and credit analysis ) as a banking perspective viewpoint . This indicates that the importance of cash flow concept and capital adequacy, by using the social package of social science (SPSS) program, to analyze the relationship between or effect of banking credit on cash flow, form one hand , and the effect of loans totally on capital on the other, in order to estimate the multiples simple rag analysis. Finally, according to the study analysis results, the researchers have found that there is significant effect among the study variables. The study recommends that short-term loans are preferred because it will not affect the overall financial budget. The same thing is applicable to the medium term loans in order to secure the adequacy of the capital. The further research should concentrate on profit statement and liquidity indexes for the agricultural bank.

DOI:10.52113/6/2018-8-3/51-59