إعادة هيكلة مصرفي الرافدين و الرشيد : المبررات الاقتصادية و خطوات التنفيذ

الملخص EN

The banking system in Iraq is facing significant challenges, including internal challenges associated with the elements of the environment surrounding the banking business, and external challenges that were produced and will produce elements and requirements of the era of globalization.

These banks also inherited, after April 2003, banking system lags behind in all aspects of administrative, financial and banking services.

and it is certain that the current situation of the Iraqi banks need to reform and restructure.

so it was signed a Memorandum understanding concluded between the Iraqi Central Bank and the Ministry of Finance in 2006 to implement the program of restructuring ( Rafidain and Rasheed ), which are among the most important and the largest banks in Iraq in terms of assets and depositswith the aim of enhancing the safety and development of the banking system to be able to play its role in advancing economic and social development, and in line with the transformations the world in the field of banking industry.

The study hypothesis is that the restructuring of the Iraqi banking system, in particular, Rafidain and Rasheed banks, will improve banking performance and get rid of the foreign debt and restore the ability of these banks to achieve profitability.

For the purpose of the detailed briefing the full aspects of the study, it were divided into three sections, followed by the conclusions and recommendations.

the first one dealt with the conceptual framework and theoretical basis for restructuring of the banking system, and the second referred to the performance indicators, Rafidain and Rasheed banks, and the economic rationale for the restructure, while the third refers the conditions of implementation within three plans are ( operating restructuring plan, the financial restructuring plan, the institutional and operational restructuring plan).

Key words: Bank restructuring, economic justification, implementation steps.