2nd Quarter 2008 Results Presentation

1. 2Q08 Earnings Presentation
August 12, 2008
Speakers:
Anis Chacur Neto – Deputy CEO
Sergio Lulia Jacob - Executive VP & IR Officer
Alexandre Yoshiaki Sinzato – IR Manager
1

2. 2Q08 Highlights
Net Income of R$43.4 million in 2Q08, growing by 14.2% from R$38.0 million in 1Q08 and by 68.2%
year over year. In 2008, Interest on Equity began to be paid on a quarterly basis, with the payment
to shareholders in 2Q08 of gross IOE of R$16.3 million
million.
The Operating Efficiency Ratio fell to 35.1% in 2Q08, from 38.8% in 1Q08 and 43.8% in 2Q07, one
of the best efficiency ratios presented by bank market
market.
The Credit Portfolio, including guarantees, reached R$6,498.7 million, growing 12.4% in relation to
1Q08 and 82.7% year over year.
Portfolio quality remained high, with 99.3% of loan operations rated from AA to C (Central Bank
Resolution 2,682), compared with 99.4% in 1Q08 and 99.3% in 2Q07.
08
In 2Q08 two new platforms were opened in the Middle Market segment, in Curitiba and in Porto
Alegre, following the strategy of geographic expansion in the segment. We now have 9 platforms in
six states of the country, for the Middle Market segment.
2

3. Ownership Structure
Free Float
Marsau
33.2%
Uruguay (ABC)
56.0%
Associates
1.4%
Management
9.4%
MARKET CAP*
R$1,3 BILHÕES
R$ 1.3 billion
*Note: Market Cap based on share price of R$ 9.35 on June 30, 2008
3

4. Credit Portfolio
CREDIT PORFOLIO - including guarantees issued LOANS
CAGR = 82.7% CAGR = 73.3%
4,854.5
6,498.7
4,351.6
5,779.3 3.1%
4.1%
3.5%
2.6% 11,9% 15.5%
11.4% 2,801.5 14.8%
3,556.8
1.6%
1.2%
14.2%
11.6%
85.0% 80.4%
85.9% 81.7%
87.2% 84.2%
2Q07 1Q08 2Q08 2Q07 1Q08 2Q08
CONSUMER MIDDLE MARKET WHOLESALE + L. MIDDLE
Loans per Ticket (R$) 2Q08 1Q08 Chg.(%) 2Q07 Ghg(%)
0 - 500 k 241.2 202.4 19.2 285.0 (15.4)
500 k 2 mi
- 242.7 200.4 21.1 216.0 12.4
2 mi- 5 mi 540.2 416.4 29.7 395.9 36.4
5 mi- 10 mi 730.5 829.9 (12.0) 581.3 25.7
> 10 mi 3,100.0 2,702.5 14.7 1,323.2 134.3
Total 4,854.5 4,351.6 11.3 2,801.5 73.0
*excluding guarantees issued
4

5. High-quality Credit Portfolio
quality
2Q08 Loan Past Due Past Due
2Q08 Write Off 2Q08 Write Off 2Q08 PLL 2Q08 PLL
Segment Portfolio (*) (>90 days) (>90 days)
R$ Mi % Portfolio R$ Mi % Portfolio
R$ Mi R$ Mi % Portfolio
Wholesale+L.Middle 3,902.0 0.2 0.0 26.7 0.7 5.7 0.1
Middle Market 754.7 1.5 0.2 17.6 2.3 7.2 1.0
Consumer 197.8 0.2 0.1 3.3 1.7 0.8 0.4
Total 4,854.5 1.9 0.0 47.6 1.0 13.7 0.3
*excluding guarantees issued
Rating* 2Q08 % Portfolio 1Q08 % Portfolio 2Q07 % Portfolio
D-H 0.7%
AA 792.4 16.3 866.7 19.9 383.3 13.7
A 2,249.2 46.3 1,814.1 41.7 1,178. 2 42.1
B 1,523.5 31.4 1,356.2 31.2 943.6 33.7
C 257.2 5.3 288.8 6.6 274.4 9.8
D 15.8 0.3 10.8 0.2 9.2 0.3
E 3.2 0.1 2.3 0.1 1.2 0.0
F 4.3 0.1 4.5 0.1 1.1 0.0
G 0.7 0.0 1.7 0.0 0.7 0.0
H 8.2 0.2 6.5 0.1 9.8 0.3
Total 4,854.5 100.0 4,351.6 100.0 2,801.5 100.0 AA-C 99.3%
*excluding guarantees issued
5

6. Credit Portfolio
WHOLESALE AND LARGE MIDDLE
CAGR = 78.3%
5,527.1
South
4,967.1 12.4%
1,625.1
1,410.9 Rio de Janeiro
11.7% São Paulo
3,100.1 41.3%
741.9
3,556.2 3,902.0
São Paulo -
2,358.6
Countryside
34.5%
2Q07 1Q08 2Q08
Guarantees issued Loans
L. Middle + Wholesale 2Q07 1Q08 2Q08
Average Ticket 7.4 10.5 11.0
Duration * 367 340 314
Clientes 421 475 504
*excluding BNDES operations
6

7. Credit Portfolio
MIDDLE MARKET
CAGR = 87.7%
773.8 Minas Gerais +
Rio de Janeiro Northeast
660.9 19.1 1.8% 8.5%
16.8 São Paulo -
412.3 Countryside
11.7%
13.8
754.7
644.1
398.5
São Paulo
2Q07 1Q08 2Q08 78.1%
Guarantees issued Loans
Middle Market 2Q07 1Q08 2Q08
Average Ticket 1.5 2.1 2.0
Duration * 139 185 197
Clientes 274 317 389
* excluding BNDES operations
7

8. Credit Portfolio
PAYROLL-
-DEDUCTIBLE
CAGR = 345.5%
INSS
21.8%
197.8
151.3
44.4 Other
78.2%
2Q07 1Q08 2Q08
Loans
Payroll 2Q07 1Q08 2Q08
Average Term 534 731 751.0
Agreements 19 34 37
8

9. Other Activities
TREASURY AND CAPITAL MARKET
Capital Market 2Q08 1Q08 Chg.(%) 2Q07 Chg(%)
Underwriting Fees and Structured Oper. 1.3 0.0 NA 5.8 (77.6)
Number of trades 5 - NA 8 (37,5)
Treasury 2Q08 1Q08 Chg.(%) 2Q07 Chg(%)
Income(R$ MM) 9.8 14.0 (30.0) 11.0 (10.9)
Average consolidated VaR (R$ MM) 3.4 2.7 25.9 2.2 54.5
9

10. Funding
4,819.4
4,354.3
3,841.3
36.3%
2,960.5 43.0%
44.0%
International 33.8%
10.3%
10.5%
11.3% 22.2%
BNDES 14.6% 18.3%
19.3%
Institutional 22.8%
Local 28.3%
Corporate 25.8% 22.0% 25.1%
Private 3.0% 3.4% 2.9% 3.1%
Jun 2007 Dec 2007 Mar 2008 Jun 2008
Open Market Deposits and Funding (R$ MM) 2Q08 1Q08 Chg.(%) 2Q07 Chg.(%)
3 Months 788.3 868.7 (9.3) 656.4 20.1
3 to 12 Months 1,343.3 809.6 65.9 493.1 172.4
1 to 3 years 614.0 676.7 (9.3) 571.3 7.5
Above 3 years 36.5 46.3 (21.2) 31.8 14.8
Total 2,782.1 2,401.3 15.9 1,752.6 58.7
Borrowing and Onlending Obligations 2Q08 1Q08 Chg.(%) 2Q07 Chg.(%)
3 Months 487.3 451.1 8.0 247.2 97.1
3 to 12 Months 1,111.0 1,031.1 7.7 494.7 124.6
1 to 3 years 360.8 397.1 (9.1) 369.8 (2.4)
Above 3 years 78.3 73.7 6.2 96.1 (18.5)
Total 2,037.4 1,953.0 4.3 1,207.8 68.7
10

11. Profitability
NET INCOME – R$ MILLION
Other Operating
Loan Expenses
79.9
Operations
Net Interest
Income Tax and
Social Contribution
Income
(27.8)
NET
Profit Sharing
(22.9) INCOME
Treasury 9.8
(11.9)
Impact of IOE 5.5
Services 10.8
43.4
100.5 (17,4)
Net Income of R$43.4 million in 2Q08, growing by 14.2% from R$38.0 million in
1Q08 and by 68.3% year over year. In 2008, Interest on Equity began to be paid on a
quarterly basis, with the payment to shareholders in 2Q08 of gross IOE of R$16.3
million.
11

12. Profitability
NET INCOME – R$ MILLION ROAE – p.a.
CAGR =84.2%
CAGR =68.2%
81.4
21.9%
15.5% 19.3%
43.4 44.2 13.9% 14.7%
38.0
25.8
2Q07 1Q08 2Q08 1H07 1H08
2Q07 1Q08 2Q08 1H07 1H08
12

13. Ratios
NIM STOCKHOLDERS’ EQUITY (R$ MM)
AND BASEL INDEX (%)
1,107.0 1,131.8
20.7% 19.2%
6.6% 6.6% 6.5%
6.4% 6.4%
13.6%
482.7
2Q07 1Q08 2Q08 1H07 1H08 2Q07 1Q08 2Q08
EFFICIENCY RATIO (%) – including profit sharing
43.8
38.8 35.1
2Q07 1Q08 2Q08
13

14. Ratings
Ratings
Agency Update
LOCAL GLOBAL
* Aaa.Br Baa2 04/04/2008
AA-
AA BB+ 05/16/2008
*Deposits in local currency
14

15. Guidance 2008
CREDIT PORTFOLIO % Growth
(including guarantees issued)
CURRENT PREVIOUS
LARGE MIDDLE & WHOLESALE 40% - 50% 40% - 50%
MIDDLE MARKET 60% - 80% 110% - 130%
PAYROLL DEDUCTIBLE 220% - 250% 250% - 280%
TOTAL CREDIT PORTFOLIO 47% - 57% 50% - 60%
PERSONNEL AND ADMINISTRATIVE EXPENSES
12% - 18% 12% - 18%
(excluding profit sharing and payroll deductible comissions)
15

16. Disclaimer
The following material, on this date, is a presentation containing general information about the Banco
ABC Brasil S.A. We offer no guarantee and make no declaration, implicitly or explicitly, as to the accuracy,
completeness or scope of this information.
This presentation may include forward-looking statements of future events or results according to the
regulations of the Brazilian and International securities and exchange commissions. These statements are
based on certain assumptions and analyses by the Company that reflect its experience, the economic
environment, future market conditions and expected events by the company, many of which are beyond
the control of the Company. Important factors that may lead to significant differences between the actual
results and the statements of expectations about future events or results include the company’s business
strategy, Brazilian and International economic conditions, technology, financial strategy, financial market
conditions, uncertainty regarding the results of its future operations, plans, objectives, expectations and
intentions, among others. Considering these factors, the actual results of the company may be
significantly different from those shown or implicit in the statement of expectations about future events
or results.
The information and opinions contained in this presentation should not be understood as a
recommendation to potential investors and no investment decision is to be based on the veracity, current
events or completeness of this information or these opinions. No advisors to the company or parties
related to them or their representatives should have any responsibility for any losses that may result from
the use or contents of this presentation.
16

17. Contacts
Investor Relations
Sergio Lulia Jacob – Executive VP & IR Officer
Alexandre Sinzato – IR Manager
Eduardo Randich – IR Analyst
Web Site: www.abcbrasil.com.br/ir
Email: ri@abcbrasil.com.br
Tel.: +55 (11) 3170 2186
17