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‘The Scientific Journal of Cihan University ~ Sulaimanyia Vl. (2) Issue (1) ISSN 25207377- (Online), ISSN 25205102- (Print) DOI} hetp:/)dx.doi.org/10.25098 /2.1.2 June 20is (Aan eal yall Jabs ih gah alanis Gk pall 6129 al SIAN gb UA DH phat 31a Gh rene gle Abas HL ys Yee MY. 62 Gach giadl aes seo ttAithe waa, Alla pad Othman.ahmad@uhd.edn.ig Juris siepaaiabm ore Dacia phen paltcipncis aS aaapebubas ea Rapacbbe pe Assi tall PND Bal 55 pall el Sg RIS RL UTE Te AR ITI om ORS rT er ple fT Balj Cyt AUS el Aka oth gee lly I pen) ea et ns te LH y B89 AE ets pill Ca cha BL pS Ay LAS ll yh pall yy St pj Lee Agel neh mcall p18 g Ran lh ey Ags gle ABS ggg 6 od all chal y Lose oy Agena Gy Anse Lite AMA) ail 9th ob paca p14 « AM Gaal ea aul : pated) citalst) aby db A Sigg aS GL Caos sae gt jy ghia gS SaiLediy GIS Gala edt 4 rg) HY SL RES Mag) GL gehen Li Lube. ChigdS ayes og tSQuiy la opGLS § Sy A ts MIL Lows A Daajlater Anpiogtes SISA atlyd ahead) Ady « GLSASILY coailghd Going Ld Gemugyd 9 Coty ahd jay da ude GES hd 2 cai 0 AAS ASA 12 Ain ghd SosLad Lal lpi dd SSA) hay ISS S phd Aa ySy GSoghand gS 01S 0g GIS olga SLSAasIsIs dads Jay yhouozly Coitgiy agate A) S09ded jay ASSAY Sadogtyag Joa Gnd Soy GUS lnay AI oadally 9 SUSY ALF Gydeuorle Jed Gap SIS Laken SMa ls a SSL sgl Shad al goby AEdtaaS Aa LA pay dG 94h anaNGLD dy AES oNSo49y age day Gnas fay Voto LS TL pa AF) oh Ly The Scientific Journal of Cihan Universit ISSN 25207377- (Online), ISSN 25205102: DOI} hetp:))dx.doi.org/10.25098 /2.1.2 = Sulaimanyia Vol (2) sue (1) Print June 2018 Ghd eS ATA add hk Sy ps A SSID pL aS SI ey yo s oy Sepik MSS GLY GAINS oped SALE Oy Sass a aS Gala ated 1) GAO Gog tie ay pdt Sy Ay ely Geayyl Chas Sind Py Aaya Sas js 9 SpA SIS g AOL) LD Seb) ogeeiggundS Gd Sag oH Oy Sai UG al Nao GS Ia AIS By Bs HAS IL a SSS ty Css Ady ogo Gaba Ay GTS Cass gd ga. Aygo Cad Soghgiaa EL a A865 5 12 A yg get Fey ASL, GSU FS aly CUHK ty Sad BISA ar 9 Ctilys Cass GD 9 CI aL Shay dany AS tl Se PA Slo A gk A igday Sag ign AOS 3 ASL A Sipaish 9D Shakey S tay - 2g iy AHL Sag y GD Ng At Ma Mit ly eS Asiogats 0g 2 Ly Gemilyd 9 EHGLD g Abstract The financial analysis of the budgets and balances of banks is the appropriate framework for conducting the diagnosis on the basis that each difference in the status of the bank will appear through financial indicators, because the figures in the financial statements do not clearly reflect the fact of financial position, so the financial ratios reveal important relationships between The figures appearing in these lists in order to give the bank an early indication of intervention to address a particular problem and to take appropriate corrective measures in the necessary, ie work to address the weaknesses and strengthen the strengths, helping them to achieve the interests of the parties involved in it, A set of financial ratios is applied to the financial statements of Dar al Salaam Investment Bank for the years 2005 through 2015 to find out most aspects of its performance during these years. The research found that the financial indicators applied to the bank indicate that the bank maintains high liquidity, which provides protection to depositors, which raises their confidence in the bank, but in contrast, maintaining high liquidity by the bank to low profitability of the bank, which negatively affects the maximization of shareholders wealth and stock market price Iraqs securities, and here we say that the performance of the bank is not good but we say that it is compatible with the current stage, which is characterized by instability, which necessitates the bank to maintain high liquidity funny part of the profit and low price of its share in order to continue and reach a better stage enabling it Investment at the expense of liquidity increases the profitability of the bank and the share price. The research hypothesis has been proved that there is an inverse relationship between liquidity, profitability and banking performance, and a positive relationship between profitability and banking performance Keywords: performance appraisal, financial ratios, banking performance, financial statements, The Scientific Journal of Cihan University ~ Sulaimanyia Vl. 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