Evaluate the quality and sensitivity of banks' real and derivative assets to banking risks in accordance with the CAMLES standards

Abstract

The research dealt with the use of real financial assets in Iraqi banks and real and derivative financial assets in comparison banks in their banking activities to achieve the goals of the bank and develop its value and its survival in the intense competition environment for the fiscal years (2016-2018-2017) for a sample consisting of Iraqi banks (Baghdad and Al Ahli) and the Saudi comparison banks (Riyadh And Al Jazeera) dealers with one or both activities, and use CAMELS standards for banking supervision to assess the quality of their assets and the sensitivity of banks to banking risks, while the aim of the research was to highlight that important activity and evaluate it in accordance with the standards Modern ones, including the CAMELS standard for banks dealing with these tools, and a comparison and analysis with Iraqi banks that do not deal with these tools, as an academic attempt to highlight the role of financial derivatives in banking in order to deal with them locally, and the researcher concluded that the quality of assets in Iraqi banks is weak, unlike banks The comparison, which was strong, was due to the failure of loans granted to Iraqi banks and their achievement of losses, while the banks achieved comparison on profits. The researcher recommended a number of recommendations, including the need for Iraqi banks to deal with derivative financial assets to diversify investment activities and hedge losses and to achieve additional revenues for the bank, and to avoid losses accrued from bad loans.