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The ratio of weighted outputs to weighted inputs constitutes the DEA performance index. Furthermore, selection Links of London proper variables to define and to measure financial performance is always an extremely important decision. A substantial body of research that measures bank profitability by observing the change in earningsbased financial ratios including the value of return on equity ROE, return on assets ROA, return on tier capital, average profit per employee and earnings per share EPS. The five variables are used to determine if financial structure differences affect the relationship between the cash conversion cycle links of london sale operating performance. Therefore, we specify five outputs that represent profitability of our sample . Return on equity Yj Income after tax Average shareholders' equity . Return on assets Y Income after tax Average assets . Return on tier capital Y Income before tax Average tier capital . Average profit per employee Y Income after tax Total employees . Earnings per share Y Income after tax Dividends of preferred shares Weighted average outstanding shares In addition, we select three financial ratios to measure credit risk the input set consisted of three main items . Ratio of total loans to total assets Links of London Bangles Total loans Total assets . Ratio of deposit reserve to total deposits X Deposit reserve Total deposits . Ratio of overdue loans X Overdue loans Total loans EMPIRICAL RESULTS Credit Risk Efficiency Analysis Table presents the results of DEA. We apply the outputoriented CCRDEA model to estimate contemporaneous CRTE, and employ BCCDEA model to estimate contemporaneous CRPTE and CRSE for the banks in our sample. In table , the total average values of CRTE, CEPTE and CRSE are . and . respectively. These values are all less than . and do not achieve efficiency frontier. The results show that the bank industry in Taiwan needs improvement on credit risk management. We can find that Bank ,and are efficient in CRTE, CEPTE and CRSE over the period . It represents that the three banks have better performance than others, and there are no adverse effects in their credit risk policies. Nevertheless, there are thirteen banks Links of London Snowflake Charms attaining the perfect efficiency score . in CRTE, CEPTE or CRSE, namely, Bank ,,,and . Among the thirteen banks, there are ten banks that their three types of efficiencies are below average. They are Bank ,,, and . The result indicates that the ten banks have poorer performance than others over the study period. Credit Risk Productivity Change Analysis Table presents the results of CRMPI.