Banks are financial institutions with efficiency and Aaltather in the national economy as a source of funding sources and savings, so the calendar performance is necessary to identify the strengths and weaknesses and to respond to the evolution of environmental under advantages Almtnaksah and openness toward a market economy. And still financial reports of all kinds and, despite its importance in the expression for the size and nature of business activity and as a result, did not take their importance in the process of planning and decision-making, especially on strategic extents. It is imperative to identify current and future trends and the nature of the activity, including the administration of strategic knowledge of its performance. From here must study the reality of activity in the bank and evaluate the performance of the bank and sections and their impact on the results of the activity and financial position and support the administration and beneficiaries in order to plan for the performance of a strategic more effective to enable the bank to earn customer satisfaction and gain competitive advantages, and this is what reached the study through the selection of the Bank of the Tigris and Euphrates Development and Investment. sample for the study was also selected financial statements and reports for the period from 2008 to 2010.

DOI:10.52113/6/2012-3-5/1-63