Oil’s more than 50 percent plunge over the past two years is forcing countries such as the United Arab Emirates, Qatar and Saudi Arabia to cut state spending, tap reserves and combine some of their largest banks to reduce costs and duplication. International Bank of Qatar QSC said this week they are in talks to create the country’s largest sharia-compliant bank and the third-largest such lender in the Middle East, with assets worth more than 160 billion riyals . Talks are at an early stage, according to the banks, which didn’t give details on the structure of the possible deal.