The author had on the process to reach the management level on each representative bank as well as Bank of Thailand for the interview, but due to the authorization and inconsistent time problems, there was no response from them. Third is from the different ways of banks to provide the detailed information. Thus, with the same type of data, some are found in one bank, and are unable be found in others. Furthermore, because of the data, in the empirical parts, mainly derived from the bank’s financial statements, the biased data might be slightly appeared.