In appreciation, the roles of contributions of development bank in Nigeria, in their granting of financial assistance of small and medium scale industries.

It is useful to understand and meaning of development banks, and the rational for their establishment especially in developing countries of the world.

According to Nwankwo 1980 he suggested  three thesis as rational believed the existence of development banking. These are the cup thesis: the exigency thesis and catalyst thesis. The cap thesis states that development bank come into existence because of the need to fill the supply gap that medium long term in the financial system. The exigency thesis argues that bodies such as the international finance for corporation (IFC) usually encourage recipient  countries to establish development bank because these bank can easily obtain the required government guarantee and select the most promising enterprise for financial. The catalyst thesis states that development bank are required to asseverate the growth rate of industrialization as a crucial aspect of economic development for the above explanation. It beome clear that the exrgency thesis  is a consequences of the gap thesis, and that both the gap and catalyst thesis can collide into a single. Let us call it a development thesis. This simply states that development bank are established to transfer fund from surplus  arrears to deficit probity areas well as provided  entrepreneurial leadership towards the raid growth and structural adjustment in these areas of the economy.

Contributing  also in the rational for the establishment of developing banks UZOAGO 1984 argues that development countries in Africa from colonialism have been desirous of rapid economic development with emphasis or industrialization.