Risks	2006/2007			2008/2009			Significance test
Risks	Mean	St.d	N	Mean	St.d	N	Changes	t	P -value	N
FINANCIAL RISKS	3.086	0.470	118	3.6	0.346	118	0.514	12.409	0.000	118
Credit	3.356	0.620	118	3.949	0.221	118	0.593	10.452	0.000	118
Liquidity	2.991	0.722	118	3.686	0.636	118	0.695	10.126	0.000	118
Interest rate	3.178	0.533	118	3.678	0.469	118	0.500	9.348	0.000	118
Foreign exchange	2.649	0.855	77	2.783	0.938	83	0.169	2.495	0.015	77
Equity	3.062	0.574	16	3.684	0.477	19	0.687	3.905	0.001	16
BUSINESS RISKS	3.239	0.360	118	3.444	0.311	118	0.205	8.758	0.000	118
Operational	3.437	0.612	96	3.579	0.533	107	0.114	3.194	0.002	96
Compliance	3.441	0.593	118	3.839	0.452	118	0.398	7.993	0.000	118
Risk management	3.733	0.458	15	3.773	0.429	22	0.533	14.575	0.000	15
Competitive	3.415	0.544	118	3.508	0.535	118	0.093	3.468	0.001	118
Legal	2.655	0.845	116	2.827	0.935	116	0.172	4.019	0.000	116
STRATEGIC RISKS	3.315	0.403	118	3.848	0.221	118	0.533	14.575	0.000	118
Systemic^*	3.333	0.577	3	3.932	0.253	59
Market	3.288	0.586	118	3.864	0.344	118	0.576	10.348	0.000	118
Real estate	3.276	0.596	105	3.930	0.256	114	0.648	10.984	0.000	105
Reputation	3.339	0.476	106	3.566	0.498	113	0.226	5.544	0.000	106
Economic	3.398	0.530	103	3.974	0.205	118	0.573	10.865	0.000	103
All risks	3.237	0.293	1345	3.638	0.369	1459	0.388	6.0175	0.000	1345