IR Presentation - 3rd Quarter 2008

1. 3rd Quarter 2008

2. Participants
Tito Enrique da Silva
CEO and Member of the Board 17 years at ABC Brasil, 39 years in banking
of Directors
Anis Chacur
17 years at ABC Brasil, 25 years in banking
Deputy CEO
Sérgio Lulia Jacob
17 years at ABC Brasil, 20 years in banking
Executive VP & IR Officer
Alexandre Sinzato
7 years at ABC Brasil
IR Manager
2

3. . Who we are
. Business Segments
. Competition
. Financial Highlights
. Conclusion
. Appendix
3

4. History in Brazil
Arab Bank Corporation and
Roberto Marinho Group jointly
initiate Banco ABC Roma SA, The bank
acting in the segments of structures its
corporate lending, trade Middle Market
finance and treasury operations
Arab Banking
Corporation and local
management acquire
Roberto Marinho IPO
Group´s shares
1989 1991 1997 2005 2006 2007 2008
Current
The bank´s name
management starts
changes to
running the bank
Banco ABC Brasil
S.A.
4

5. Focus in Corporate Credit
Credit Portfolio1 6,879
3.2%
Payroll Deductible
CAGR = 38.8% 4,992 14.2%
Middle Market
1.9%
11,8% Wholesale & Large Middle
2,911
2,605
2,011 0.5% 82.6%
6% 11%
86.3%
94% 88.5% 71.5% 37.8%
100%
R$ million.
1. Including guarantees. 2004 2005 2006 2007 9M08
•Strong focus on providing loans and structured products
to mid-sized and large companies.
•Expertise in corporate credit risk analysis with remarkably
low historical losses.
Sector Annual revenues
•Wide range of credit products. Large Middle > R$250 Mi
+ Wholesale
Middle Market R$30 – 250 Mi
•Winning combination of a strong controlling shareholder
and an independent local Management team.
5

6. International bank headquartered in Bahrain
Listed in the Bahrain stock exchange
Total Assets: US$ 30,433 Mi
Present in 21 countries
Controlling Shareholders´ Equity: US$ 2,111 Mi
Ratings:
Main shareholders
Shareholder • Abu Dhabi Investment Authority – 27.6%
• Kuwait Investment Authority – 29.7% BBB+ BBB+ A3
• Central Bank of Libia – 29.5% Sep 2008
Independent management
• Agile decision making process Ratings
High Successful track record
• Outstanding performance (*)
Local Global
Aaa.Br Baa2
Rating in corporate credit
Strong controlling shareholder AA- BB+
• Access to attractive funding * Local Currency Deposits
6

7. Ownership Structure
Total Capital
Free
Float
32.7% ABC (BSC) Shareholders´ Equity (R$ Mi) and Basel Index (%)
56.4%
26.70%
Associates 19.20%
1.4% 1,159
Local
1,132
Management 13.60% 16.70%
9.5%
1,083
Voting Capital
Local
Management 483
14.4%
2Q07 3Q07 2Q08 3Q08
ABC (BSC)
85.6%
7

8. . Who we are
. Business Segments
. Competition
. Financial Highlights
. Conclusion
. Appendix
8

9. Wholesale & Large Middle
5,678
Guarantees
Wholesale
CAGR = 31.89 % 4,309
Companies with annual revenues 1,513
over R$ 2 billion
1,093
2,458 2,587
2,011
Large Middle
Loans
585 567
4,166
428
Companies with annual revenues 3,216 31.8%
2,020 66.5%
ranging from R$ 250 million 1,590 1,873
to R$ 2 billion
2004 2005 2006 2007 3T08
R$ million
529
10.1
9.2 466
Minas Gerais +
7.3
387
South Northeast
341 352
2.6%
317 12.9%
São Paulo ‐
Rio de Janeiro Capital
12.6% 38.7%
Duration Average Ticket Clients
(days) (R$ Mi)
2006 2007 3Q08 São Paulo ‐
Countryside
33.3%
9

10. Wholesale & Large Middle
Strengths Weaknesses
Strong relationship with clients. Retail funding.
Expertise in credit analysis. Capital base.
Focused and agile operation.
Wide range of products.
Access to competitive funding.
Opportunities Threats
Increase of margins as a consequence of Increase of delinquency ratios as consequence
global liquidity constraints. of global economic crisis.
Expansion in investments in infraestructure in Increase of bank regulation, restricting products
Brazil. and increasing capital requirements.
Banks´ M&A.
10

11. Middle Market
Credit Portfolio
Companies with annual revenues 979.9
Geographical
ranging from R$ 30 million Distribution
5.8%
4.3%
to R$ 250 million Rio
CAGR = 99.63 %
South 9.2%
Minas Gerais
11%
SP Countryside
São Paulo
587.2
2.4
4.1%
409
8,8%
193 1.9
181
1.4 311
71.7%
118 241
309.2
87.7%
146.4
100% 66.9%
Duration Average Ticket Clients 89.9%
100%
(days) (R$ Mi)
2006 2007 3Q08 2005 2006 2007 3T08
R$ million
11

12. Middle Market
Strengths Weaknesses
Focused and agile operation. Distribution channel.
Experienced work force with strong ties to key
clients.
Access to competitive funding.
Opportunities Threats
Banks´ M&A. Increase of delinquency ratio as consequence
of global economic crisis.
Operation not yet fully deployed leaving room for
further growth in untapped clients.
Expansion to other developed SME regional
markets.
12

13. Other Activities
Credit portfolio in September 2008: R$220 mi
Payroll Deductible
Agreements: INSS 20.6% / others 79.4%
Pricing & Asset Liability Management
Proprietary Trading
Corporate and Sovereign Bonds
Treasury Interest Rates
FX
Hedge & Derivatives
Average V@R 3Q08 : R$4.3 Million
Investment Banking M&A
13

14. Other Activities
Capital Local Market FIDC
Markets Debentures
Promissory Notes
Offshore Structured Trade Finance
MMX Mineração e Metálicos S.A.
US$ 70.000.000
7 Years Syndicated Pre-Export Facility
Arrangers & Lenders
Lender
14

15. . Who we are
. Business Segments
. Competition
. Financial Highlights
. Conclusion
. Appendix
15

16. Credit Sector in Brazil
Banks participation in Credit Sector (total)
IPOed mid-sized
ABC Brasil
banks Ranking Bank %
0,5 %
3,1 %
1 Itaú + Unibanco 22,9%
Other
8,7 %
2 BB + Nossa Caixa 18,5%
3 ABN + Santander 17,6%
4 Bradesco 13,9%
5 Caixa Econômica 5,6%
6 HSBC 3,3%
7 Votorantim 2,9%
8 Safra 2,8%
* Fonte: BACEN Set/08 8 biggest banks
87,7 %
Credit Operations evolution (non-earmarked) Credit as % GPD - (total)
Corporate – R$ Mi 444,849 39.1%
CAGR = 27.2% 343,250 34.7%
260,363 30.7%
212,976
28.1%
179,355 26.9%
2004 2005 2006 2007 Sep/08 2004 2005 2006 2007 Sep/08
* Source: Central Bank of Brazil
16

17. How We See Competition
Our sophisticated and diversified product portfolio allows us to
benefit from an untapped demand in our market niche
Product Sophistication
Clients Industry
How We See Competition? Client Size1 Products Needs Supply
Onshore / Offshore loans
Corporate
Guarantees
Large
Debt capital markets
FIDC / securitization
2,000+ Structured trade finance
Structured project finance
Hedge and derivatives
Onshore / Offshore loans
Large-Middle
Guarantees
250- Debt capital markets
FIDC / securitization
2,000 Structured trade finance
Structured project finance
Hedge and derivatives Untapped Demand
Loans (working capital, revolving credit)
Middle
Advances on receivables
30-250 Trade finance
Guarantees
Consumer
Individuals Payroll deductible loans
# de clientes potenciais LEGEND: High Mid-High Medium Low
17

18. . Who we are
. Business Segments
. Competition
. Financial Highlights
. Conclusion
. Appendix
18

19. High Quality of Credit Portfolio
D - H 0.6% PDD – % loan portfolio (Sep 08)
R$ 34.6 Mi
2.2%
1.9% 1.1%
0.7%
Wholesale + Middle Payroll TOTAL
Large Middle Market Deductible
AA - C 99.4%
R$ 5,294.7 Mi
2001
2002 2003 2004 2005 2006 2007 Sep 08
Losses / Portfolio % 0.1% 0.7% 1.2% 0.0% 0.0% 0.2% 0.1%
Provision / Portfolio % 1.8% 2.7% 1.6% 1.2% 1.4% 1.0% 1.1%
19

20. Financial Highlights
Funding
5,459.3
4,819.4
4,354.3
40.6%
3,841.3
36.3%
3,164.6 43.0%
44.0%
7.4% Individuals
International 35.4%
10.3%
2.7%
9.2% BNDES
2.5%
1.8% 2.4% 10.5%
13.4% 11.3% 22.4% 19.5% Institutional
19.0%
20.2%
Local 24.4%
25.0% 28.3% 23.3% Corporate
25.0% 22.1%
Sep 2007 Dec 2007 Mar 2008 Jun 2008 Sep 2008
R$ million
20

21. Financial Highlights
NIM – % Efficiency Ratio – %
6.7% 39.2 38.8
6.4% 6.6% 6.4% 37.4 35.8
5.5% 35.1
3Q07 4Q07 1Q08 2Q08 3Q08 3Q07 4Q07 1Q08 2Q08 3Q08
Net Income (R$ Mi) ROAE (%)
CAGR = 107.7%
48.4 16.9%
43.4 15.5%
10.1%
23.3
3Q07 2Q08 3Q08 3Q07 2Q08 3Q08
21

22. . Who we are
. Business Segments
. Competition
. Financial Highlights
. Conclusion
. Appendix
22

23. Proven Track Record 6,879
Growth despite avderse
economic conditions 4,992
September
11th
Banco Santos
Argentinean Bankruptcy
Crisis
“Apagão”
2,911
Devaluation Presidential 2,605
of R$ 2,452 Elections of
Lula
2,061 2,011
Russian
Crisis 1,749
1,619
Asian
Crisis
1,095
Mexican
Crisis 727
640
371 1.09%
0.67% 1.2%
0.39% 0.7%
0.33% 0.10% 0.06%
0.02% 0.39% 0.02% 0.06% 0.00% 0.02% 0.06%
0.00%
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 Sep08
Credit Portfolio Loses / Credit Portfolio (R$ million)
23

24. SWOT Analysis - Banco ABC Brasil
Strengths Weaknesses
• Controlling Shareholder´s support brings liquidity • Distribution channel.
comfort.
• Management commitment strengthened by a 9.5% • Wholesale funding concentration.
stake in the bank.
• Expertise in credit analysis.
• Competitive Efficiency Ratio.
• Wide range of products.
Opportunities Threats
• Increase of middle market participation in the • Global crisis consequences in Brazilian economy.
portfolio.
• Banks´ M&A. • Increase of bank regulation, restricting products
and increasing capital requirements.
• Increase of margins as a consequence of
global liquidity constraints.
24

25. Contacts
Investor Relations
Sergio Lulia Jacob – Executive VP & IR Officer
Alexandre Sinzato – IR Manager
Eduardo Randich – IR Analyst
Henrique Mendonca – IR Analyst
Web Site: www.abcbrasil.com.br/ri
Email: ri@abcbrasil.com.br
Phone: +55 (11) 3170 2186
25

26. . Who we are
. Business Segments
. Competition
. Financial Highlights
. Conclusion
. Appendix
26

27. Corporate Structure
Credit Group BOARD
Auditing
Bahrein Committee
Internal
Auditing
CEO
Tito Enrique da Silva Neto
Deputy CEO
Anis Chacur Neto
Credit Large Legal
Risk
Credit Middle
Management
Commercial Commercial Middle
Treasury and IR VP CFO/COO
Corporate VP Sergio Lulia Jacob Market VP Sergio Borejo
Jose Eduardo C. Laloni Gustavo A. Lanhoso
27

28. 3Q08 Net Income Breakdown
Other Operating
Income Tax and
Net Interest
Loan 88.8 Expenses
Operations Social
Income
Contribution
(27.8) NET
(22.2) Profit Sharing INCOME
Treasury 4.5
(13.9)
Impact of IOE 7.0
Services 12.1 48.4
(15.2)
105.4
ResultS (R$ mi) 3Q08 2Q08 Chg.(%) 3Q07 Chg.(%) 9M08 9M07 Chg.(%)
Credit*
100.1
86.4
15.8 57.8
73.1 259.4 141.3
83.6
PDD
(11.3)
(6.5)
73.8 (4.8)
135.3 (25.7) (10.0)
157.0
Services 12.1 10.8
12.0 9.3
30.1 32.0 29.9
7.0
Treasury **
4.5
9.8
(54.5) (0.8)
(656.9) 28.3 23.2
21.8
Operational Revenues 105.3 100.5 4.8 61.5 71.3 293.9 184.4 59.4
Other Income / Expenses
(27.8)
(27.8)
(0.1)
(21.4)
29.8
(79.1)
(80.6)
(1.9)
Profit Sharing
(14.0)
(11.9)
17.3 (4.5)
210.3
(40.8)
(11.5)
254.8
Taxes *** (15.2) (17.4)
(12.6) (12.3)
23.6
(44.3) (24.6)
80.0
Net Income 48.4 43.4 11.5 23.3 107.7 129.8 67.7 91.7
*Including the Opportunity Cost (CDI x Average Equity) in 3Q08: R$ 32.2 mi; 2Q08: R$ 30.3 mi; in 3Q07: R$ 24.0 mi.
** Treasury Results already adjusted with the effect of foreign exchange variation on Offshore Investments.
*** Taxes already adjusted with the impact generated by the foreign exchange variation on Offshore Investments.
28

29. 9M08 Net Income Breakdown
Other Operating
233.7 Expenses
Income Tax and
Net Interest
Loan
Operations Social
Income
(79.1) Contribution NET
Profit Sharing INCOME
(63.4)
Treasury 28.3 (40.8)
Impact of IOE 19.1
Services 32.0 129.8
(44.3)
293.9
29

30. 3Q08 Expenses Breakdown
Expenses (R$ mi) 3Q08 2Q08 Chg.(%) 3Q07 Chg.(%) 9M08 9M07 Chg.(%)
Personnel
(17.6)
(16.0)
10.0
(12.5)
41.0
(47.4)
(32.4)
46.2
Other administrative expenses
(9.4)
(8.3)
14.1
(7.3)
29.3
(25.3)
(35.2)
(28.1)
Comissions ‐ Payroll deductible
(2.9)
(2.6)
10.6
(0.8)
259.5
(7.6)
(1.6)
373.5
Profit Sharing
(14.0)
(11.9)
17.3
(4.5)
210.3
(40.8)
(11.5)
254.8
Taxes
(0.8)
(0.7)
13.3
(1.0)
(20.0)
(2.3)
(3.0)
(23.1)
Total (44.7) (39.5) 13.1 (26.1) 71.3 (123.4) (83.7) 47.4
3Q08 2Q08 Chg.(%) 3Q07 Chg.(%) 9M08 9M07 Chg.(%)
Associates
514
483
31
380
134
514
380
134
Front‐Office
195
178
17 118
77
195 118
77
Back‐Office
319
305
14 262
57
319 262
57
30

31. Credit Portfolio Data 3Q08
Write off
Credit Portfolio* 2.8
1.4
1.1
R$ Mi 0.1% 0.1% 0.1%
0.3
5,329.3 0.0%
4,165.8
R$ Mi % Portfolio
942.7
220.8
Past Due (> 91 days)
18.3
13.1 1.4%
0.4%
*Excluding Guarantees. 4.3 0.1%
0.3%
0.9
R$ Mi % Portfolio
Wholesale + Large Middle Middle Market Payroll Deductible Total
31

32. Disclaimer
The material that follows is a presentation of general background information about Banco ABC Brasil S.A. ( “Banco ABC” or the “Bank”)
as of the date of the presentation. It is information in summary form and does not purport to be complete. No representation or warranty,
express or implied, is made concerning, and no reliance should be placed on, the accuracy, fairness, or completeness of this information.
This presentation may contain certain forward-looking statements and information relating to Banco ABC that reflect the current views
and/or expectations of the Bank and its management with respect to its performance, business and future events. Forward looking
statements include, without limitation, any statement that may predict, forecast, indicate or imply future results, performance or
achievements, and may contain words like “believe,” “anticipate,” “expect,” “envisages,” “will likely result,” or any other words
or phrases of similar meaning. Such statements are subject to a number of risks, uncertainties and assumptions. We caution you that a
number of important factors could cause actual results to differ materially from the plans, objectives, expectations, estimates and
intentions expressed in this presentation. In no event, neither the Bank nor any of its affiliates, directors, officers, agents or employees
shall be liable before any third party (including investors) for any investment or business decision made or action taken in reliance on the
information and statements contained in this presentation or for any consequential, special or similar damages.
Securities may not be offered or sold in the United States unless they are registered or exempt from registration under the United States
Securities Act of 1933. Any offering of securities to be made in the United States will be made solely by means of an offering circular that
may be obtained from the placement agents or the underwriters. Such offering circular will contain, or incorporate by reference, detailed
information about Banco ABC and its business and financial results, as well as its financial statements.
This presentation does not constitute an offer, or invitation, or solicitation of an offer, to subscribe for or purchase any securities. Neither
this presentation nor anything contained herein shall form the basis of any contract or commitment whatsoever.
The market and competitive position data, including market forecasts, used throughout this presentation was obtained from internal
surveys, market research, publicly available information and industry publications. Although we have no reason to believe that any of this
information or these reports are inaccurate in any material respect, we have not independently verified the competitive position, market
share, market size, market growth or other data provided by third parties or by industry or other publications. Banco ABC, the selling
shareholders, the placement agents and the underwriters do not make any representation as to the accuracy of such information.
This presentation and its contents are proprietary information and may not be reproduced or otherwise disseminated in whole or in part
without Banco ABC’s prior written consent.
32