2Q08 Earnings Presentation2Q08 Earnings Presentation2Q08 Earnings Presentation2Q08 Earnings Presentation

Speakers:

1

Speakers:

Anis Chacur Neto

Sergio Lulia Jacob - Executive VP & IR Officer

Alexandre Yoshiaki Sinzato

2Q08 Earnings Presentation2Q08 Earnings Presentation2Q08 Earnings Presentation2Q08 Earnings PresentationAugust 12, 2008

Speakers:Speakers:

Anis Chacur Neto – Deputy CEO

Executive VP & IR Officer

Alexandre Yoshiaki Sinzato – IR Manager

2Q08 Highlights

Net Income of R$43.4 million in 2Q08, growingyear over year. In 2008, Interest on Equity beganto shareholders in 2Q08 of gross IOE of R$16.3 million

The Operating Efficiency Ratio fell to 35.1% inof the best efficiency ratios presented by bank market

The Credit Portfolio, including guarantees, reached1Q08 and 82.7% year over year.

Portfolio quality remained high, with 99.3% of

Resolution 2,682), compared with 99.4% in 1Q08

2

In 2Q08 two new platforms were opened in theAlegre, following the strategy of geographic expansion

six states of the country, for the Middle Market

2Q08 Highlights

by 14.2% from R$38.0 million in 1Q08 and by 68.2%began to be paid on a quarterly basis, with the payment

million.

2Q08, from 38.8% in 1Q08 and 43.8% in 2Q07, onemarket.

reached R$6,498.7 million, growing 12.4% in relation to

of loan operations rated from AA to C (Central Bank08 and 99.3% in 2Q07.

the Middle Market segment, in Curitiba and in Portoexpansion in the segment. We now have 9 platforms in

segment.

Ownership Structure

Free Float

33.2%

Management

9.4%

Associates

1.4%

3

*Note: Market Cap based on share price of R$ 9.35 on June 30, 2008

MARKET CAP*

R$ 1,3 BILHÕESR$ 1.3

Ownership Structure

Marsau

Uruguay (ABC)

56.0%56.0%

*Note: Market Cap based on share price of R$ 9.35 on June 30, 2008

MARKET CAP*

R$ 1,3 BILHÕESR$ 1.3 billion

Credit Portfolio

CAGR = 82.7%

CREDIT PORFOLIO - including guarantees issued

3.1%5,779.3

6,498.7

87.2%

85.9%85.0%

11.6%

11.4%

11,9%

1.2%

2.6%

CONSUMER MIDDLE MARKET

3,556.8

2Q07 1Q08 2Q08

4

*excluding guarantees issued

CONSUMER MIDDLE MARKET

Loans per Ticket (R$) 2Q08 1Q08

0 - 500 k 241.2 202.4

500 k - 2 mi 242.7 200.4

2 mi - 5 mi 540.2 416.4

5 mi - 10 mi 730.5 829.9

> 10 mi 3,100.0 2,702.5

Total 4,854.5 4,351.6

Credit Portfolio

CAGR = 73.3%

LOANS

3.5%

4.1%4,351.6

4,854.5

84.2%

81.7%80.4%

14.2%

14.8%15.5%

1.6%

3.5%

WHOLESALE + L. MIDDLE

2,801.5

2Q07 1Q08 2Q08

WHOLESALE + L. MIDDLE

Chg.(%) 2Q07 Ghg(%)

202.4 19.2 285.0 (15.4)

200.4 21.1 216.0 12.4

416.4 29.7 395.9 36.4

829.9 (12.0) 581.3 25.7

2,702.5 14.7 1,323.2 134.3

4,351.6 11.3 2,801.5 73.0

High-quality Credit Portfolio

Segment

2Q08 Loan

Portfolio (*)2Q08 Write Off

% Portfolio

Wholesale+L.Middle 3,902.0 0.2

Middle Market 754.7 1.5

Consumer 197.8 0.2

R$ MiR$ Mi

2Q08 Write Off

Rating* 2Q08 % Portfolio 1Q08 % Portfolio

AA 792.4 16.3 866.7 19.9

A 2,249.2 46.3 1,814.1 41.7

B 1,523.5 31.4 1,356.2 31.2

C 257.2 5.3 288.8 6.6

*excluding guarantees issued

Consumer 197.8 0.2

Total 4,854.5 1.9

5

*excluding guarantees issued

D 15.8 0.3 10.8 0.2

E 3.2 0.1 2.3 0.1

F 4.3 0.1 4.5 0.1

G 0.7 0.0 1.7 0.0

H 8.2 0.2 6.5 0.1

Total 4,854.5 100.0 4,351.6 100.0

quality Credit Portfolio

% Portfolio

2Q08 PLL

% Portfolio

Past Due

(>90 days)

% Portfolio

0.0 26.7 0.7 5.7 0.1

0.2 17.6 2.3 7.2 1.0

0.1 3.3 1.7 0.8 0.4

2Q08 Write OffR$ Mi

2Q08 PLL

R$ Mi

Past Due

(>90 days)

D-H 0.7%2Q07 % Portfolio

383.3 13.7

1,178. 2 42.1

943.6 33.7

274.4 9.8

0.1 3.3 1.7 0.8 0.4

0.0 47.6 1.0 13.7 0.3

AA-C 99.3%

9.2 0.3

1.2 0.0

1.1 0.0

0.7 0.0

9.8 0.3

2,801.5 100.0

Credit Portfolio

WHOLESALE AND

1,410.9

1,625.1

5,527.1

4,967.1

CAGR = 78.3%

2,358.6

3,556.2 3,902.0

741.9

1,410.9

3,100.1

2Q07 1Q08 2Q08

Guarantees issued Loans

6

*excluding BNDES operations

L. Middle + Wholesale 2Q07

Average Ticket

Duration *

Clientes

Credit Portfolio

WHOLESALE AND LARGE MIDDLE

Rio de Janeiro

South

12.4%

Rio de Janeiro

11.7% São Paulo

41.3%

São Paulo -

Countryside

34.5%

2Q07 1Q08 2Q08

7.4 10.5 11.0

367 340 314

421 475 504

Credit Portfolio

MIDDLE MARKET

16.8

19.1

CAGR = 87.7%

412.3

660.9

773.8

398.5

644.1 754.7

13.8

412.3

2Q07 1Q08 2Q08

Guarantees issued Loans

7

* excluding BNDES operations

Middle Market 2Q07

Average Ticket

Duration *

Clientes

Credit Portfolio

MIDDLE MARKET

São Paulo -

Rio de Janeiro

1.8%

Minas Gerais +

Northeast

8.5%

São Paulo

78.1%

São Paulo -

Countryside

11.7%

2Q07 1Q08 2Q08

1.5 2.1 2.0

139 185 197

274 317 389

Credit Portfolio

PAYROLL-

CAGR = 345.5%

44.4

151.3

197.8

Loans

2Q07 1Q08 2Q08

8

Payroll 2Q07

Average Term

Agreements

Credit Portfolio

-DEDUCTIBLE

INSS21.8%

Other78.2%

2Q07 1Q08 2Q08

534 731 751.0

19 34 37

Other Activities

TREASURY AND CAPITAL MARKET

Capital Market 2Q08Capital Market 2Q08

Underwriting Fees and Structured Oper.

Number of trades

Treasury 2Q08

Income(R$ MM)

Average consolidated VaR (R$ MM)

9

Other Activities

TREASURY AND CAPITAL MARKET

2Q08 1Q08 Chg.(%) 2Q07 Chg(%)2Q08 1Q08 Chg.(%) 2Q07 Chg(%)

1.3 0.0 NA 5.8 (77.6)

5 - NA 8 (37,5)

2Q08 1Q08 Chg.(%) 2Q07 Chg(%)

9.8 14.0 (30.0) 11.0 (10.9)

3.4 2.7 25.9 2.2 54.5

44.0%

33.8%

Funding

International

2,960.5

3,841.3

22.0%

19.3%

11.3%

3.0%

25.8%

22.8%

14.6%

Jun 2007 Dec 2007

Private

Corporate

Institutional

BNDES

Local

3.4%

Open Market Deposits and Funding (R$ MM) 2Q08 1Q08

3 Months 788.3

3 to 12 Months 1,343.3

10

1 to 3 years 614.0

Above 3 years 36.5

Total 2,782.1 2,401.3

Borrowing and Onlending Obligations 2Q08 1Q08

3 Months 487.3 451.1

3 to 12 Months 1,111.0 1,031.1

1 to 3 years 360.8 397.1

Above 3 years 78.3

Total 2,037.4 1,953.0

Funding

43.0%

10.3%

36.3%

4,354.3

4,819.4

Mar 2008 Jun 2008

2.9%

25.1%

18.3%

10.5%

3.4% 3.1%

28.3%

22.2%

10.3%

1Q08 Chg.(%) 2Q07 Chg.(%)

868.7 (9.3) 656.4 20.1

809.6 65.9 493.1 172.4

676.7 (9.3) 571.3 7.5

46.3 (21.2) 31.8 14.8

2,401.3 15.9 1,752.6 58.7

1Q08 Chg.(%) 2Q07 Chg.(%)

451.1 8.0 247.2 97.1

1,031.1 7.7 494.7 124.6

397.1 (9.1) 369.8 (2.4)

73.7 6.2 96.1 (18.5)

1,953.0 4.3 1,207.8 68.7

Profitability

NET INCOME

Other Operating ExpensesLoan

Ne

t In

tere

st

Inco

me

Expenses

Income Tax and Social Contribution

Impact of IOE

Services

Loan Operations

Treasury

79.9

(27.8)

9.8

10.8

11

Net Income of R$43.4 million in 2Q08, growing1Q08 and by 68.3% year over year. In 2008, Interestquarterly basis, with the payment to shareholdersmillion.

100.5

Profitability

NET INCOME – R$ MILLION

Income Tax and Social Contribution

Profit SharingNET

INCOME

(11.9)

(22.9)

5.543.4

growing by 14.2% from R$38.0 million inInterest on Equity began to be paid on a

shareholders in 2Q08 of gross IOE of R$16.3

(17,4)

Profitability

NET INCOME – R$ MILLION

CAGR =84.2%

25.8 38.0

43.4 44.2

81.4

CAGR =68.2%

12

2Q07 1Q08 2Q08 1H07 1H08

Profitability

ROAE – p.a.

21.9%

13.9%

15.5% 19.3%

14.7%

2Q07 1Q08 2Q08 1H07 1H08

Ratios

NIM

6.4% 6.4% 6.5%6.6%6.6%

EFFICIENCY RATIO (%) – including

2Q07 1Q08 2Q08 1H07 1H08

13

43.8 38.8

2Q07 1Q08 2Q08

Ratios

STOCKHOLDERS’ EQUITY (R$ MM)

AND BASEL INDEX (%)

13.6%

20.7% 19.2%

1,107.0 1,131.8

including profit sharing

1H07 1H08 2Q07 1Q08 2Q08

482.7

35.1

2Q07 1Q08 2Q08

Ratings

*Deposits in local currency

LOCAL

AA

Agency

Aaa.Br *

14

*Deposits in local currency

Ratings

LOCAL GLOBAL

04/04/2008

05/16/2008AA- BB+

RatingsUpdate

Aaa.Br Baa2

Guidance 2008

CREDIT PORTFOLIO

(including guarantees issued)(including guarantees issued)

LARGE MIDDLE & WHOLESALE

MIDDLE MARKET

PAYROLL DEDUCTIBLE

TOTAL CREDIT PORTFOLIO

PERSONNEL AND ADMINISTRATIVE EXPENSES

(excluding profit sharing and payroll deductible comissions)

15

Guidance 2008

% Growth

40% - 50%

60% - 80%

220% - 250%

47% - 57%

PERSONNEL AND ADMINISTRATIVE EXPENSES

(excluding profit sharing and payroll deductible comissions) 12% - 18%

40% - 50%

110% - 130%

250% - 280%

50% - 60%

12% - 18%

CURRENT PREVIOUS

Disclaimer

The following material, on this date, is a presentationABC Brasil S.A. We offer no guarantee and make no declaration,completeness or scope of this information.

This presentation may include forward-looking statementsregulations of the Brazilian and International securitiesregulations of the Brazilian and International securitiesbased on certain assumptions and analyses by theenvironment, future market conditions and expectedthe control of the Company. Important factors that mayresults and the statements of expectations about futurestrategy, Brazilian and International economic conditions,conditions, uncertainty regarding the results of its futureintentions, among others. Considering these factors,significantly different from those shown or implicit inor results.

The information and opinions contained in this

16

The information and opinions contained in thisrecommendation to potential investors and no investmentevents or completeness of this information or theserelated to them or their representatives should havethe use or contents of this presentation.

Disclaimer

presentation containing general information about the Bancodeclaration, implicitly or explicitly, as to the accuracy,

statements of future events or results according to thesecurities and exchange commissions. These statements aresecurities and exchange commissions. These statements are

Company that reflect its experience, the economicexpected events by the company, many of which are beyond

may lead to significant differences between the actualfuture events or results include the company’s business

conditions, technology, financial strategy, financial marketfuture operations, plans, objectives, expectations and

factors, the actual results of the company may bein the statement of expectations about future events

this presentation should not be understood as athis presentation should not be understood as ainvestment decision is to be based on the veracity, current

these opinions. No advisors to the company or partiesany responsibility for any losses that may result from

Contacts

Investor Relations

Sergio Lulia Jacob – Executive VP & IR Officer

Alexandre Sinzato

Eduardo Randich

Web Site: www.abcbrasil.com.br/ir

Email: ri@abcbrasil.com.br

Tel.: +55 (11) 3170 2186

17

Contacts

Investor Relations

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