ommercial banks play a major and an important role in all areas of the economy, business and money in all countries of the world, for its business brokerage and other financial transactions, which indispensable the economy for any country, that we can know the bank as a facility financial trading money and have a purpose to work intermediary between the capital, which seeks to find the areas of investment and investment between the areas that seek to search for capital. The universal banks lead the traditional functions of banks as well as non-traditional jobs such as those relating to invest any of those banks that perform the functions of commercial banks, investment banks and businesses, which known to others as the financial institutions that do business brokerage and direction of credit, that play the role of regulator in establishing and managing projects. In general banks that no longer adhere to specialize Limited, which is confined to the banking business in many countries, it has become extends for its activities to all regions and areas to get money from multiple sources and its orientation to the various activities in order to achieve economic and social development, also seeking always the diversification sources of funding and mobilize the greatest possible savings from all the various services and renewable which may be based on the bank balance, so we found the combination for functions of traditional commercial banks, the specialized banks and investment banks, and business, in addition to the direction and keen to diversify its sources for obtaining funds, bank's revenue or materials that come from multiple sectors through liability management and development of the Bank's financial materials II.

The Development Bank of towns and villages supported loans to local authorities in order to establish service projects and productivity in all cities and villages of the Kingdom, which makes it unable to meet all requests for loans that provided by bank, so that the grouping based on several criteria, including geographical distribution, significant of the project and the service desired, so the above problem can be formulated the following questions:

1. What is the effect of customer deposits with development Bank of towns and villages on size of the credit facilities granted to local authorities? 2. What is the effect of borrowing by the Development Bank of towns and villages on size of the credit facilities granted to local authorities?

Contribute to knowledge of the amount of resources available to the Development Bank of towns and villages in evaluating the performance of the bank and determine its financial position, its ability to finance the projects submitted to the bank and through the bank C which can discover the strengths and weaknesses, that helped to improve financial performance also increased its ability to grant credit facilities, which leads to raising the level of economic and social development for the local authorities in all cities and villages of the Kingdom to improve its services rendered IV.

This study aims to achieve the following goals:

1. Identify the impact of customer deposits at the Development Bank towns and villages on size of the credit facilities granted.

Cities and villages on size of the credit facilities granted.

Development Bank towns and villages on size of the credit facilities granted to the local authorities.

4. Identify the impact of capital to the Development Bank towns and villages on size of the credit facilities granted.

V.

Study Essam Abdel Hadi (2012), entitled: "An analytical study problems of the credit decisions in commercial banks from the perspective of the accounting comparative study between Egyptian banks and the European ". The study aimed to achieve a set of objectives : clear and precise nature of credit in commercial banks with a statement, stages, and the foundations of his success, study and analysis of the practical problems which faced by the industry, credit decisions in commercial banks with an indication of these problems on banks, economic units and the national economy, finally to offer a range of accounting methods and integrated, which contribute rationalization of industry decisions of credit in commercial banks, and specify their negative effects with raise the level of quality for loan portfolio, also help the formulation of credit policy rational, in the study the problems of credit decisions in a commercial bank in Egypt and the European study and analysis a proposal to a range of courses and accounting methods to reduce risks, negative effects of these decisions that concluded from results such as the following: First, governing the granting of credit in commercial banks, a set of principles and technical controls, like: keen student funding to repay, its ability to manage its business efficiently, the adequacy of its capital, the availability of adequate safeguards and economic conditions appropriate for the project as well as the relevance between size and type of credit program repaid and need of the customer financing, accurate and realistic study of the feasibility of the project. Secondly, related to the most serious problems decisions of credit with banks, while some related units borrowed and economic circumstances surrounding nor it's different in European banks than in Egyptian banks, also because different importance Relative to all, particularly with respect to economic conditions. Thirdly, in spite of the multiplicity of problems and risks for credit decisions in commercial banks, but they are more or less to banks through competition between each other, dropped some talent bank in which it operates. Fourth, can be reduced the risks and problems of credit decisions through a variety of means, accounting tools including: increasing the effectiveness of Statutory control and internal audit departments of credit, the rationalization of methods for measuring the cost of loans granted to customers, usages of indicators for financial analysis in assessing financial risk for credit decisions, usages of curriculum classification and analysis of debt provisions loans, in addition to the necessity of activating, the supervisory role of both the Central Bank and auditors in decisions for Basel Committee of international control: there needs to be concerted, coordinated and integrated between the tools and methods of accounting, administrative and legal working to reduce the risks and problems of the decisions for bank's credit.

In a study of Khalidi (2011) entitled: "The Impact of internal factors yield of a portfolio for loans and credit facilities of commercial banks -An Empirical Study in a sample of the Iraqi private banks for the period 2000-2008." The aim of this study is to determine the internal factors affecting the return on a portfolio of loans and credit facilities to the private banks in order to promote their positive impact and minimize its negative impact, to achieve the goal of the study was to collect data on a sample of private banks from the annual reports issued, citing reports and the study results showed the existence of a positive relationship with a statistically significant correlation between the return portfolio of loans and credit facilities as the dependent variable, a set of independent variables represented by size of the bank, the capital adequacy ratio, cash flow present, the rate of spending on advertising and the age of the bank, on the other hand showed a study, the presence of significant negative relationship between the moral and the rate of return on the portfolio employ deposits in loans and credit facilities, while there were not statistically significant relationship with a variable number of bank branches to return the loan portfolio.

In a study of omar (2007) entitled: "The determinants of the faltering banking facilities in Palestinian banks." This study identified the most important reasons for the faltering debt in Palestinian banks, as well as to determine the relative importance of these reasons to enable banks to focus on ways of dealing with this study used the descriptive data were collected through a questionnaire distributed to a group of officials for the Department of the facilities in the banks operating in the Palestine, a group of customers who are facing a tried to answer the question of reasons that defaulting were divided reasons stumble into three main areas: credit policy of the bank, market conditions and customer behavior, which highlighted the study, the most important causes within each group, where The results of the study. The lack of results study for credit, lack of their information, and low follow-up customers after the granting of such facilities are the main reasons for tripping policy credit either with respect to market conditions were the most important factors causing the tumble: the closure policy and military checkpoints, loss of markets as a result of economic with lawlessness and the weakness of the judiciary, either in respect to factors related to the behavior of customers, the study found that the loan for purpose was granted and expansion for studied in investment, increased indebtedness and changes in behavior credibility of the customers were the most important reasons for defaulting. The study found a difference statistically in the answers of respondents about the importance of factors related to policy and credit behavior customers depending on, while there was no difference statistically regarding the importance of market conditions in the incidence of tripping, gave researchers the recommendations that the most important call of banks operating in the territory of the Palestinian Authority to increase interest in credit studies and rely on accurate information .

In a study of Abdel-Aziz and others (2006), entitled: "Credit Analysis and its role in rationalizing the operations of bank lending application at the Industrial Bank of Syria," in bank's credit the effective is very important, because the revenue generated by the axis represents the main income of any bank, no matter how many and diversified sources of revenue, without losing bank and its function as a financial intermediary in the economy and being at the same time invest surrounded by risks due loans and non-performing has become the subject of "credit analysis" of topics occupant of banking activity, that is an important tool to reach accuracy in decision-making credit and thus reduce the losses that may be exposed to banks and from the importance of the subject was Take it study : the process of granting credit and procedures performed on the requests for credit facilities in the Industrial Bank, compared with the basic pillars of the analysis of credit, in order to identify the positive aspects as well as the deficiencies, provide suggestions and recommendations to work to avoid them, thus contributing to the rationalization of bank lending. In study Faris Abu Muammar and Basil (2008) entitled: "The role of banks operating in Palestine in support of various sectors of the economy." the aim of this study is to identify what are the most important obstacles that stand to support banks in various economic sectors, determine what percentage of the credit facilities provided by banks operating in Palestine (Gaza Strip and the West Bank) to support various economic sectors since year (2000) and even the public (2003), with an attempt to provide some suggestions that reduce the severity of these difficulties before the departments of banks, they had been using descriptive analytical method to get some results in this area, that conducting some interviews with D behind these banks and with an official from the Palestinian Monetary Authority, in addition to distribution questionnaire to some directors institutions operating in various economic sectors to identify the obstacles they find when they go to the banks for a loan to support economic activities to allow the study reached several conclusions, including: banks operating in Palestine that had desired to expand supporting of various economic sectors in Palestine, but there are some difficulties encountered such as : weakness of guarantees offered by entrepreneurs working in various sectors of the economy to banks when they want to get a loan to support sectors of the economy, where the limit minimum 40% but the banks reached in 2003 to only 29%, and it became clear that banks prefer to deal with the commercial sector, compared with the jealousy of other economic sectors where banks supported this sector about 25% of the total loans provided to all sectors of the economy, which means that the highest rate of progress with any other economic sector. In a study of Ahudaban (2005), entitled: "The impact of good governance and decentralization on the efficiency of local Committees, a case study of municipalities Sudia Arabia. This study seeks to examine the impact of policy and institutional reforms on the response of local authorities and their effectiveness in the management of local affairs and services, particularly in light of the municipal elections for 2005 and the new structure of municipal councils. This study focused on the practice of local elections and their impact on local government decentralization with citizen participation; to achieve the interaction between local authorities and citizens, through responding to the authorities and the newly local councils, the results indicate that the presence of a large gap between the large municipalities and small municipalities, by terms of citizen financial capacity, participation and cooperation with the private sector, as well as in terms of administrative capacity, also the gap stretches to reach the performance of the capital 'institutional and results, particularly in terms of municipal work, construction, municipal areas remote, roads The study results confirm that demographics, social and economic diversities play a vital role in determining the capacity of local authorities to fulfill their responsibilities cost.

In a study of Worms (2001), entitled: "The impact of monetary policy on size of loans." Where this study expanded to know the effect of monetary policy on size of loans through the provision of evidence applied, rely on the study information monthly contained balance sheet for all German banks from the period of the year (1992-1998). To measure the impact of monitory policies on volume of loans, the researcher used some statistical technique. By applying this model and the adoption of a researcher on a set of standards descriptive statistical, researcher concluded in his study a group of results, mainly that the volume of loans affected negatively where shrinking quantity of loans granted as a result of the central bank to a contractionary fiscal policy, as a result of it also decreased the size of short-term deposits relative to the total asset

Other Studies?

This study was an attempt to address the impact of the financial resources available to Development Bank Cities and villages on the size of the credit facilities also to contribute this study providing results of a recent view for period that covered by the data (2000-2012), but previous studies did not address the study of the financial resources available, it only addresses the unique Development Bank towns and villages precisely.

And include a presentation of the study methodology followed by the researcher data collection and analysis of verify hypothesis of the study which included the variables of the study model, the study period, the collection of data sources, processors and statistical limitations of the study.

Society and the study sample. The study population consists of Jordanian commercial banks while the sample of the study include the resources available and size of the credit facilities granted to the Development Bank towns and villages during the period 2000-2012. Methods of data collection: It consist of Secondary sources: that concerning or coverage of the theoretical framework for the study included: books, periodicals and scientific journals, thesis on the study subject.

Also Primary sources: Which related data that is obtained from the annual reports issued by the Development Bank towns and villages and the website of the Bank during the study period 2000-2012.

Variables of the study. The variables of the study, including:

The Independent variables: The capital, the volume of loans available, customer deposits and Deposit local Committees.

The dependent variable: Size of the credit facilities granted. Covariance period when the slowdown (k) is linked only to slow down time or gap (k) between the two time periods, rather than the current period, which calculated as follows:

Dickey -Fuller test (DICKEY-FULLER): This test found to test the hypothesis of a unit root in the time series (Yt), and can be illustrated by the following equation:

And this equation can be formulated so as to be as follows:

It also tested the presence of asymptomatic hypothesis which states that the presence of unit root, It means lack of silence during the time series of test (t), It can be formulated hypothesis (H0) and its replacement (H1) as follows: H 1 = 0::0 H 1 = 0::1 The equation one of the three cases that test the stillness of time series, with the following formulas of three cases: Ut ?. t + Yt-1 + = Yt Ut ??????+ Yt-1+ = Yt Ut ????..?+ Yt-1 = Yt Test of Dickey Fuller for Unit Root (Augmented Dickey-Fuller): If the time series are interdependent self to a high degree of slowdown schedule, it will be a violation hypothesis jamming White for errors-White noise disturbances-and thus test Dickey Fuller normal is no longer feasible, it becomes a test expanded Dickey Fuller (ADF) to solve the problem by building a model of a corrective the highest degree of correlation, assuming that the time series (Yt) are subject to the self-regression model (Arp).

Test Phillips -Perron (Phillips-Perron): Test Phillips -Perron (PP) test similar to Dickey -Fuller cares of test the hypothesis of a unit root in the time series (Yt), and it can be illustrated by the following equation:

This test does investigated the Zero hypothesis ( the presence of unit root ) through using of test (t); However, this test does not address the problem of bonding chain errors in the same test method Dickey Fuller, any way parametric but it dealt with nonparametric , which estimated by two tests for unit root (Dickey Fuller test expanded and Phillip Peron test) using the statistical Package (E-Views-7), and accordance with the previously mentioned cases : the case of categorical and direction, and the case cutter, the latter case without cutter and direction. The results of tests are shown in the following tables, so the hypothesis is rejected Zero if the absolute value of the calculated value is greater than the absolute critical in both tests.

DFCal ? DFCri if Refuse (H0). PPCal ? PPCri if Refuse (H0). Table (3) shows values (t) calculated to test Dickey -Fuller expanded stillness with cutter which was less than the critical negative values , for all variables, the values are statistically significant at levels (10% 0.5% 0.1%), this means rejecting imposition of zero, which confirms the presence of a single root in the time series (Yt). Table (4) shows values (t) calculated of test Dickey -Fuller expanded stillness without cutter and the trend was less than the critical negative values, for all variables, the values are statistically significant at levels (10% 0.5% 0.1%), and this means reject the zero hypothesis, which confirms the presence of a single root in the time series (Yt)

Table (5) shows values (t) calculated to test Phillips -Byron with the trend and cutter was less than the critical negative values, for all variables, the values are statistically significant at levels (10% 0.5% 0.1%), and this means rejecting the zero hypothesis, which confirms the presence of a single root in the time series (Yt). Prepared by the researcher depending on the Statistical Package Eviews7 Table (6) shows values (t) calculated to test Phillips -Byron with the trend and cutter was less than the critical negative values, for all variables, the values are statistically significant at levels (10% 0.5% 0.1%), and this means rejecting the zero hypothesis, which confirms the presence of a single root in the time series (Yt). Prepared by the researcher depending on the Statistical Package Eviews7 Table (7) shows values (t) calculated to test Phillips -Byron with the trend and cutter was less than the critical negative values, for all variables, the values are statistically significant at levels (10% 0.5% 0.1%), and this means rejecting the zero hypothesis, which confirms the presence of a single root in the time series (Yt). Where is: Dep.: Size available and customer deposits (Deposits) Loans: the volume of loans available Cap: the size of capital . Sec :Deposit size of local Committees and institutions (*) Rejected at the rate of significant (0.05).

Through previous results, can be judged on the level of stillness time series, Comparing results of test Dickey Fuller expanded and Phillips Peron, pointed both tests to silence all of the volume for customer deposits that are available, the volume of loans available, the size of capital, and size of Deposit for local Committees and institutions, it is stable when moral level (0.05).

The study relied on the analytical method (ISO) and the researcher based on the Cobb Douglas production (Cobb-Douglass Production Function)after adjusted to fit objectives of the variables for the study, were presented the results according to the study hypothesis, which stipulates that "no statistically significant effect of the financial indicators for Development Bank of towns and villages the size of the credit facilities granted to local authorities "with four hypotheses. The researcher calculated measures of central tendency and measures of dispersion standard deviations with (the lowest value and the highest value) for the variables of the study,it had been using the method of least squares (OLS) to estimate the parameters of a function the average size of the credit facilities granted to local authorities through data Time Series (Time Series Data) to estimate model parameters, and presented according to the study hypotheses.

First, results of the first hypothesis: first hypothesis said that: "There is a statistically significant effect on size of customer deposits available to the Development Bank towns and villages on size of the credit facilities granted to the local bodies," To investigate this hypothesis, was calculated averages and standard deviations for size customer deposits available at the Development Bank of towns and villages, and size of the credit facilities granted to local authorities, see table (9) shows that. Notes from Table (10) that there is a strong positive correlation between volume of customer deposits available to the Development Bank towns and villages, and size of the credit facilities granted to the local Committees. It has also been testing the regression analysis (Enter Regression Analysis), where the results were as described in table (11). AS Seen from table (11) a statistically significant effect when (? = 0.05) for the effect of variables (size and customer deposits) are available at the average credit facilities granted to the local Committees, where the value of the beta (2.352), and in terms of the statistical (0.008). The value of unexplained variation of impact for size and customer deposits are available on the average credit facilities granted to the local Committees (12.81%), which is statistically significant at the significance level (? = 0.05).

Second, the results related to hypothesis II: Under the second hypothesis on: "There is a statistically significant effect on the size of loans available to the Development Bank towns and villages on the size of the credit facilities granted to the local bodies," To investigate this hypothesis, was calculated averages and standard deviations for the volume of loans available to the Development Bank towns and villages, and the size of the credit facilities granted to local authorities, and the table (12) shows that. Also we calculated the correlation coefficient, the square of the correlation coefficient, value of the correlation coefficient amended, and the value of the standard error of the capabilities, the volume of loans available to the Development Bank towns and villages, the size of credit facilities granted to local authorities, table (13) illustrates: 14) Shows lack of a statistically significant effect (? = 0.05) of size for the average loan credit facilities granted to the local towns, where the value of beta ( 2.142 -) , and the statistical ( 0.714 ) . The value of unexplained variation of impact for size and customer deposits are available at credit facilities granted to local towns ( 2.24 % ) , which is not statistically significant at the significance level (? = 0.05).

Third, the results related to hypothesis III: Under the third hypothesis: "There is a statistically significant effect on size of capital with the Development Bank towns and villages on size of credit facilities granted to the local towns," To investigate this hypothesis, It was calculated averages and standard deviations for amount of capital at Development Bank towns and villages, the size of credit facilities granted to local authorities, and the table (15) shows that.

According to the conclusions that have been reached through a theoretical framework for the study and previous studies, also reached the reality of statistical analysis to the following recommendations: 1. the researcher recommends action to encourage the various sources of deposits (local towns, banks) to increase the size of their deposits with bank in order to increase the volume of credit facilities and to enable the largest possible number of local towns to take advantage of the loans 2. the researcher recommends a policy to encourage local authorities to increase the size of their secretariats with bank in order to be able to increase the size of bank credit facilities in future 3. the researcher recommends increasing the volume of loans granted to the Bank by private sector within and outside the Kingdom in order to increase the size of credit facilities granted 4. the researcher recommends reconsideration of the exploitation of capital invested with the bank . Also Government has to allow bank to issue debt securities whenever needed.