تقييم الأداء المالي للبنوك التجارية-دراسة حالة بنك الفلاحة والتنمية الريفية-عين تموشنت (2016)

Abstract

This study aimed at evaluating the financial performance of commercial banks, as well as highlighting the importance of evaluating financial performance, using profitability ratios through the study of the Bank of Agriculture and Rural Development of Ain Temouchent in 2016, based on the financial statements represented in the budget and the table of results accounts. In this study, we used the descriptive analytical method to analyze the financial statements. This study concluded that the use of profit and profitability indicators for the bank during the 2016 period was characterized by recording acceptable rates that guarantee continuous profitability for the bank.