Abstract
The aim of the research is to shed light on the impact of non-working assets on the profitability of commercial banks, where non-working assets, their causes, and methods of treatment were dealt with, as well as banking profitability, where a sample of two banks was selected and a time series extending from (2012-2020), For this research, there were two hypotheses represented by the relationship between non-operating assets and bank profitability, using the statistical program (Eviews). Which the bank bears during the processing and collection of those assets, and recommendations to banks to reduce these assets.
