(AhlulBayt News Agency) - Ahmed Jabbar Kareem Ali, who was 15, died in Basra in May 2003 after he was detained on suspicion of looting.
The British judge's report said Ahmed should never have been detained or made to enter the canal, and should have been rescued when he was "floundering".
The Ministry of Defence said it was "extremely sorry".
UK forces entered Basra City on the night of 6 April 2003, as part of the invasion of Iraq, and rapidly took control of the area.
The incident took place after soldiers were called to a derelict industrial compound where they found 20 to 30 suspected looters.
After a chase, Ahmed was one of four suspected looters who were first made to roll around in a pool of stagnant water. They were then taken in a Warrior armed vehicle to the Shatt-Al Basra canal and forced to enter the water there.
According to one of the others detained, Ayad Salim Hanoon, the four were forced to enter the canal "at gunpoint".
He also gave evidence that the soldiers threw stones to force them into deeper water.
The report does acknowledge that Mr Hanoon's evidence "has been subject to extensive criticism", including "mistakes or misunderstandings" or problems with translation.
The report by the Iraq Fatality Investigations, led by former High Court judge Sir George Newman, described the soldiers' actions as a "clumsy, ill-directed and bullying piece of conduct, engaged in without consideration of the risk of harm to which it could give rise".
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17 September 2016 - 12:35
News ID: 779627

Ahmed Jabbar Kareem Ali, who was 15, died in Basra in May 2003 after he was detained on suspicion of looting.