Mutual funds is one of the additional financial tools which plays a vital role in the compilation of effective savings and investment through the use of those savings in the stock market, and provides an opportunity for investors of different types of investment in these markets under the supervision of specialized investment management . The research aims to study of Mutual funds, its inception, its concept, its advantages, types and statement requirements required in the Commercial Bank of Syria of requirements in support (the availability of stock market and the availability of sources of funds are important in the bank) and other requirements (legislative, legal and human and technical). And the research aims to the search for important results and recommendations that help in the establishment of Mutual funds in the Commercial Bank of Syria.
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