Risks	2006/2007			2008/2009			Significance test
Risks	Mean	St.d	N	Mean	St.d	N	Changes	t	P -value	N
FINANCIAL RISKS	3.235	0.519	118	3.879	0.377	118	0.644	14.329	0.000	118
Credit	3.424	0.709	118	4.322	0.537	118	0.898	13.539	0.000	118
Liquidity	3.119	0.786	118	3.924	0.839	118	0.805	10.290	0.000	118
Interest rate	3.432	0.591	118	4.034	0.432	118	0.602	11.140	0.000	118
Foreign exchange	2.747	0.824	79	2.941	0.917	85	0.19	2.714	0.008	79
Equity	3.187	0.403	16	4	0.471	19	0.812	8.062	0.000	16
BUSINESS RISKS	3.413	0.345	118	3.652	0.335	118	0.239	10.747	0.000	118
Operational	3.680	0.569	97	3.775	0.501	107	0.082	2.363	0.020	97
Compliance	3.474	0.534	118	4.034	0.344	118	0.559	10.253	0.000	118
Risk management^*	3.466	0.516	15	3.545	0.509	22
Competitive	3.678	0.504	118	3.745	0.475	118	0.068	2.917	0.004	118
Legal	2.888	0.778	116	3.112	0.911	116	0.224	4.877	0.000	116
STRATEGIC RISKS	3.467	0.502	118	4.337	0.379	118	0.869	18.795	0.000	118
Systemic^*	4	0	3	4.200	0.403	60
Market	3.500	0.663	118	4.500	0.624	118	1.000	14.249	0.000	118
Real estate	3.505	0.774	105	4.675	0.506	114	1.143	14.188	0.000	105
Reputation	3.358	0.482	106	3.619	0.523	113	0.264	6.139	0.000	106
Economic	3.524	0.624	103	4.627	0.503	118	1.087	16.395	0.000	103
All risks	3.399	00.314	1348	3.937	0.505	1462	0.538	5.1995	0.000	1348