The earning Capacity is a crucial criterion that reflects the capacity of a bank to get regularity. To enhance their capacity of earning, earning resources should be increased by the banks. By increasing their capacity of earning, Banks can increase their productivity and growth. Although by presenting various approaches of measurement, the academic research on the earning quality has been improved, there is no agreed-upon normally accepted approach to calculate the earning quality. Purpose to give results of an experiential study calculating the earnings quality of the banks.

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Keywords: Earnings, Financial Analysis, Measurement.