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Disclosure means the dissemination of appropriate financial and descriptive information to the users of the financial statements. The disclosure is intended to clarify information of a general nature that needs to be clarified so that the financial statements are not misleading. In other words, the purpose of the disclosure is to present the financial statements to the beneficiaries in a manner free from misleading. In this sense, all events subsequent to the balance sheet date must be material as they may give the beneficiary of the financial statements a clearer picture on which to base their rational decisions. To highlight the study and testing of the impact of contingencies and events occurring in the interim financial statements on the rationalization of credit decisions in banks. To achieve the objective of the research, a questionnaire was distributed to 46 credit analysts in a group of banks operating in Erbil governorate. The research reached a number of conclusions, the most prominent of which are: - A statistically significant effect does exist to disclose the contingencies and events occurring in the interim financial statements on the rationalization of credit decisions. Finally, the study presented some recommendations, the most important of which is the need for banks to take care of the information related to the contingencies and events occurring in the interim financial statements of the companies requesting credit while granting and following up the bank credits to prevent the credit risks that may be exposed to the banks.

أثر الإفصاح عن الاحتماليات الطارئة و الأحداث اللاحقة في القوائم المالية المرحلية على ترشيد القرارات الانتمائية