Abstract
The importance of research was the possibility of the great role in supporting the Iraqi banking sector, a great role in supporting the Iraqi economy through the possibility of diagnosis and treatment of troubled banks and the possibility of merging with other banks for the purpose of improving the efficiency of their performance if the study dealt with the possibility of merging banks in the Iraqi banking sector, represented by the period (2011 - 202) through the analysis and measurement of the indicators of these banks for the purpose of improving their performance in the economy through the use of the program (19838 Altman) as a model of the place of pilgrimage these absolute or not to impose on their efficiency through the analysis of financial indicators of those banks represented by (capital assets liquidity, profits, bad debts) the easy search has reached a set of conclusions, the most important of which is: - the merger of troubled banks in Iraq gives them a great opportunity to avoid the risks of bankruptcy and liquidation, because the merger allows the formation of large banking units, which achieve increased liquidity and profits. - The study found that the troubled banks that can integrate and work to achieve more efficient entities are (economy, Dar es Salaam North, United, Union) and can merge with the Bank of Babylon or other efficient banks or between them to form new banks with high liquidity and greater capital. The most important recommendation to research on the Central Bank of Iraq to use its powers in forcing banks to merge with other banks to improve the efficiency of these banks.
