قياس رأس المال التحوطي وفق متطلبات لجنة بازل III وتأثيره على ربحية المصارف التجارية: دراسة تطبيقية في مصرف الائتمان العراقي

الملخص EN

Research shows by discussion and analysis the topic" measuring capital conservation buffer in accordance with the requirements of the Basel III commission and its impact on the profitability of commercial banks", which is an applied study in a bank (Iraqi credit), for the duration of the year (2006) and to the year (2015), as the theoretical aspect of the two topics was framed by the precautionary capital according the requirements of the Basel III commission, profitability, the analytical approach has been used in the analysis, measurement of prudential capital and profitability, as the precautionary capital measured by a certain percentage after calculating the base capital, while used to measure profitability ratios (rate of return on assets, rate of return on property, rate of return on deposits, margin of net profit), through analysis of the bank's financial statements, available from the final accounts, balance sheet, and financial reporting, in order to evaluate and measure the search variables, link relationship analysis, impact between them, and use this has reached research through the discussion of the results of the statistical analysis, there is no correlation and a significant statistical implication between the precautionary capital and profitability, this proves that the hypothesis of a correlation and moral effect between the precautionary capital in accordance with the requirements of the Basle committee and profitability is not correct.