List of commercial banks included in the study
- National Bank of Abu Dhabi
- National Bank of Kuwait S.A.K.
- Abu Dhabi Commercial Bank
- Al Rajhi Bank
- Commercial Bank of Kuwait SAK (The)
- Emirates NBD PJSC
- First Gulf Bank
- Gulf Bank KSC (The)
- HSBC Bank Oman
- National Commercial Bank (The)
- Qatar National Bank
- Riyad Bank
- Samba Financial Group
- Union National Bank
- Arab National Bank
- Banque Saudi Fransi
- Commercial Bank of Qatar (The) QSC
- Doha Bank
- Gulf International Bank BSC
- Mashreqbank PSC
- Saudi British Bank (The)
- Ahli Bank QSC
- Ahli United Bank KSC
- Al Ahli Bank of Kuwait (KSC)
- Al Khalij Commercial Bank
- Bank Al-Jazira
- Bank Muscat SAOG
- Commercial Bank of Dubai P.S.C.
- Saudi Hollandi Bank
- Saudi Investment Bank (The)
- Ahli United Bank BSC
- Bank Dhofar SAOG
- Bank of Sharjah
- Bank Sohar SAOG
- National Bank of Oman (SAOG)
- National Bank of Ras Al-Khaimah (P.S.C.) (The)-RAKBANK
- Tamweel PJSC
- National Bank of Bahrain
- BBK B.S.C.
- Arab Banking Corporation BSC