Ahli United Bank is a banking institution based in Manama, Bahrain. The bank was established in 2000 following a merger between the United Bank of Kuwait (UBK) and Al-Ahli Commercial Bank (ACB) pursuant to which UBK and ACB each became wholly-owned subsidiaries of AUB. AUB and its network of subsidiaries and associated companies form a banking group providing retail banking, corporate banking, treasury and investments, private banking and wealth management services, and Sharia' compliant banking services under the Al Hilal brand name. Additionally, the bank offers investment banking, asset management, and real estate fund management services. The assets of the bank are managed and governed by the board of directors.