Abstract
The research aimed to measure and evaluate the financial performance of the banks in the research sample using the banking rating system consisting of four basic indicators: (capital adequacy, asset quality, liquidity quality, and profitability quality). The research used the descriptive and analytical approach, as the banking rating system was used to extract results related to performance. The research sample and its evaluation of banks represent the research population and sample from the Iraqi banking sector, as (10) private commercial banks listed on the Iraq Stock Exchange were tested for the period from (2012 to 2021), and the research reached conclusions, the most important of which is that the results of the banking rating system showed that all The banks in the research sample had good financial performance in the years of research, as all banks obtained an average rating of (B+), and this indicates that their risks are moderate. The National Bank of Iraq obtained the highest average rating and the lowest average rating was obtained by the Bank of Babel. This research was presented based on the conclusions. It reached many recommendations, the most important of which is the use of the banking rating system to constantly measure and evaluate the financial performance of banks (research sample). Banks must invest surplus funds and exploit available investment opportunities and not freeze them to increase the bank’s profits and achieve progress in the competitive advantage among banks, provided that the element of safety is available.
