Banks are considered to be one of the most important and earliest intermediary financial institutions, their main function is accepting current deposits and working on cost-saving for individuals, projects and public departments, and reusing the deposits on their own account to grant credit, discount and the rest of the financial transactions to the non-banking economic units. It can be inferred from the definition that commercial banks accept all kinds of deposits, therefore these banks provide various opportunities for the savers to invest their savings through current deposits, cost-saving and certificates of deposit that represent a short term investment opportunity, commercial banks also work to provide their banking services to all clients, i.e. they are not limited to serving certain sectors but not the other sectors, and not limited to a certain category of individuals but not the other categories. Commercial banks grant different kinds of loans whether short-term or medium-term or long-term, which provides various opportunities for the borrowers.
