New services help Commercial Bank of Ethiopia to better meet their customer’s needs. These services can expand Commercial Bank of Ethiopia’s business and diversify their customer base… … This statements will have a short-term positive impact on this entity, which adds to its value. This qualitative factor will lead to a decrease in costs. This statement will lead to an increase in profits for this entity. "New Services (Commercial Bank of Ethiopia)" is a difficult qualitative factor to defend, so competing institutions will have an easy time overcoming it.