Abstract
What witnessed in contemporary banking environment of developments and developments led to the emergence of factors several it contributed to the spread of what is known universal banking, As it is the cornerstone of the subject of banking reform, which requires the creation system financial is able to mobilize financial resources (domestic and even international) And re allocated and efficiency of service of economic activity In order to achieve rates high and constant of economic growth, As well as the modernization and deepening and strengthening of all units of the financial and banking sector, Restructuring in Iraq for the purpose of mobilizing domestic savings and reduce the of immigrant capital phenomenon, In addition to the provision of services is characterized by development working in all financial and non-financial activities in shade the Banking totalitarianism.
