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Conference Call about 1st Quarter 2011 Earning Results

Sergio Lulia Jacob Alexandre Sinzato, CFAFinancial Director Vice-President Head of Investor Relations

May | 10th | 2011

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Highlights

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Net Income in 1Q11 totaled BRL 56.7 million.

Annualized Return on Equity (ROAE) reached 16,6% p.a.in 1Q11.

The credit portfolio including guarantees issued reachedBRL 11,925.6 million by the end of March 2011.

The number of clients at the end of March 2011 was 1,524.

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1,314.3 1,388.0 1,401.8 1,564.6 1,611.3

8,079.8 8,790.8 9,323.9 10,023.8 10,314.3

1Q10 2Q10 3Q10 4Q10 1Q11

Credit Portfolio

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Loan Portfolio

Total Portfolio

25.7%

2.9%

85% 86% 87% 86% 86%

14% 14% 13% 14% 14%

9,484.5 10,251.3 10,725.7 11,588.4 11,925.6

1,252.2 1,346.1 1,365.3 1,520.4 1,573.9

4,950.3 5,426.1 5,784.0 6,109.0 5,905.2

1T10 2T10 3T10 4T10 1T11

79% 79% 81% 80% 78%

20% 20% 19% 20% 22%

18.8%

-2.0%

6,293.0 6,844.6 7,149.4 7,629.5 7,479.1

BRL Million

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Business Segments

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Loan Portfolio

CorporateCompanies with annual revenues

over BRL 250 million

Loan Portfolio

MiddleCompanies with annual revenues

from BRL 30 to 250 million

8,079.8 8,790.8 9,323.9 10,023.8 10,314.3

1Q10 2Q10 3Q10 4Q10 1Q11

Total Portfolio

27.7%

2.9%

4,950.3 5,426.1 5,784.0 6,109.0 5,905.2

1Q10 2Q10 3Q10 4Q10 1Q11

1,314.3 1,388.0 1,401.8 1,564.6 1,611.3

1Q10 2Q10 3Q10 4Q10 1Q11

Total Portfolio

22.6%

3.0%

1,252.2 1,346.1 1,365.3 1,520.4 1,573.9

1Q10 2Q10 3Q10 4Q10 1Q11

19.3%

-3.3%

25.7%

3.5%

BRL Million

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1Q10 2Q10 3Q10 4Q10 1Q111Q10 2Q10 3Q10 4Q10 1Q11

Segments Highlights

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Corporate Middle Market

Exposure per

Client

Duration

(days)

Clients

9%

12%

21%

57%

9%

13%

21%

57%

8%

14%

21%

57%

10%

14%

20%

56%

10%

15%

21%

54%

8%

24%

9%

10%

49%

6%

29%

10%

10%

45%

5%

31%

10%

10%

44%

5%

29%

10%

13%

43%

8,080 8,791 9,324 10,024 10,314 1,314 1,388 1,402 1,565 1,611

346360

376 390 385256 261 257

246234

BRL Million

1Q10 2Q10 3Q10 4Q10 1Q11 1Q10 2Q10 3Q10 4Q10 1Q11

2.0 2.0 2.0 2.1 2.1

6%

27%

9%

11%

47%

Belo Horizonte

South

Rio de Janeiro

São Paulo Countryside

São Paulo Capital

12.0 12.9 13.7 14.7 16.9

675679 682 683 706

652695 717 728 818

66

Geographical Presence andExpansion Plan

RO

AC

AM

RR

PA

AP

MA

PI

CE

BA

MG

ES

RJSP

PR

SC

RS

MS

MT

GO

DF

RNPB

PE

ALSE

TO

Business Platforms

CORPORATE MIDDLE

SP Capital 3 4

SP Countryside 1 2

South 1 3

RJ 1 1

MG - 1

GO - 1

TOTAL 6 12

ABC Brasil Offices

New Middle Market Business Platforms

Middle-West

Ribeirão Preto

São Paulo IV

Presence in 19 Cities

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Credit Portfolio Quality

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Loan Loss Provision (% portfolio)

Write Off

Past Due (90 days)

AA-C 98.0%

D-H 2.0%

Brazilian Central BankResolution no. 2,682

0.66%

1.27%

0.95%

1.84%

2.28%

1.04%

0.69%0.60% 0.71%

0.39%0.57%

0.21%0.34%

0.64%

1.18%

0.65%0.57%

0.11% 0.17%

0.12% 0.10%0.38%

0.98%

0.52% 0.51%

0.05% 0.06%

4Q07 1Q08 2Q08 3Q08 4Q08 1Q09 2Q09 3Q09 4Q09 1Q10 2Q10 3Q10 4Q10 1Q11

MiddleTotalCorporate

2.30% 2.24%

4.03%

5.54%

3.65%3.33%

3.60% 3.59%

1.03% 1.05%

2.23%

2.98%

2.25%1.92% 1.62% 1.72%

0.79%0.74%

1.80%2.29%

1.83%

1.13%1.22%

4Q07 1Q08 2Q08 3Q08 4Q08 1Q09 2Q09 3Q09 4Q09 1Q10 2Q10 3Q10 4Q10 1Q11

Middle

Total

Corporate

0.08%

0.26%

0.13%

0.75% 0.69%

0.21%

0.50%

0.27%

0.47%

0.04%0.11%

0.04% 0.04%

0.16%

0.28%

0.09%

0.32%

0.12%0.16%

0.08% 0.10%

0.03% 0.08%0.01% 0.00%

0.13%

0.04%

0.27%

0.00%0.07% 0.03% 0.00%

4Q07 1Q08 2Q08 3Q08 4Q08 1Q09 2Q09 3Q09 4Q09 1Q10 2Q10 3Q10 4Q10 1Q11

Middle

Total

Corporate

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Funding

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BRL Million

1Q10 2Q10 3Q10 4Q10 1Q11

1,531.0 1,862.6 1,924.5 1,723.3 1,792.5

3,474.5 3,583.6 3,113.9 3,314.7 3,271.6

1,440.7 1,796.1 2,140.5 2,386.7 2,387.7

1,247.1 1,816.2 1,827.6 1,836.3 1,872.9

7,693.4 9,058.6 9,006.4 9,261.0 9,324.7 Total

16% 14% 14% 14% 15%

6% 6% 5% 5% Subordinated Debt

Shareholders´ Equity

19% 20% 24% 26% 26%BNDES

20% 20% 21% 19% 19% International

16% 12% 10% 11% 11%

12% 11%9% 9% 9%

9% 9%6% 6% 7%

8% 8%

10% 10% 8% Individual Investors

Financial Institutions

Institutional Investors

Corporate Investors

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Basel Index & Shareholders Equity

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BRL Million

13.3% 12.5% 12.1% 11.7% 11.6%

5.2% 4.8% 4.3% 4.1%

1Q10 2Q10 3Q10 4Q10 1Q11

Tier II

Tier I (Core Capital)

Shareholders´ Equity(BRL million)

1,247.1 1,279.1

1,312.1 1,347.9 1,384.3

Capital Adequacy (BRL million) 1Q11 4Q10 1Q10Change (%)

1Q11/4Q10

Change (%)

1Q11/1Q10

Capital 1,866.1 1,841.8 1,257.2 1.3% 48.4%

Mininum Capital Required 1,305.8 1,263.4 1,037.9 3.4% 25.8%

Capital Surplus 560.3 578.4 219.4 -3.1% 155.4%

Basel Index 15.7% 16.0% 13.3% -0.3 17.9%

Tier I (Core Capital) 11.6% 11.7% 13.3% -0.1 -12.9%

Tier II 4.1% 4.3% -0.2

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Financial Margin

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NIM (% p.a.)

BRL Million

5.7% 5.3% 5.1% 5.4% 5.6%

1Q10 2Q10 3Q10 4Q10 1Q11

1Q11 4Q10 Chg(%)/pp 1Q10 Chg(%)/pp

Net Interest Income before Loan-Loss Prov isions (LLP) 139.5 127.8 105.0

Ex change Gain/Losses effect - Cay man (2.6) (1.7) 2.0

Fiscal benefit from ex change effect - Cay man + Gov . Sec. - Abroad (1.5) 0.2 1.5

Net Interest Income - Adjusted 135.4 126.4 7.1% 108.5 24.8%

Loans (Av erage) 7,554.3 7,389.4 2.2% 5,968.9 26.6%

Other IEA (Av erage) 2,143.0 2,051.1 4.5% 1,615.1 32.7%

Av erage Interest Earning Assets 9,697.3 9,440.6 2.7% 7,584.0 27.9%

Net Interest Margin (% p.a) 5.6% 5.4% 0.2 5.7% -0.1

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Income from Services

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BRL Milion

7,4129,886

12,355 14,050 14,882 16,509 17,43619,570 20,826

2,587

3,069

3,7295,113

7,1058,119 4,947

6,9056,804

303

485

29

6342,444

1,589 459

8,1832,013

1Q09 2Q09 3Q09 4Q09 1Q10 2Q10 3Q10 4Q10 1Q11

Capital Markets & M&A Fees

Banking Fees

Guarantees Issued

14.0% 14.4%15.9%

17.3%

20.5% 20.1%

17.5%

23.4%

19.6%Income from Services

Total Income

Income from services rendered (BRL million) 1Q11 4Q10 Chg (%) 1Q10 Chg (%)

Guarantees issued 20.8 19.6 6.4% 14.9 39.9%

Capital Markets & M&A Fees 2.0 8.2 -75.4% 2.4 -17.6%

Banking Fees 6.8 6.9 -1.5% 7.1 -4.2%

Total 29.6 34.7 -14.5% 24.4 21.3%

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Expenses

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Efficiency Ratio

BRL Million

Expenses (BRL million) 1Q11 4Q10 Chg (%) 1Q10 Chg (%)

Personnel (26.2) (25.7) 1.9% (20.9) 24.9%

Other administrativ e ex penses (15.4) (16.1) -4.5% (14.3) 7.0%

Profit Sharing (17.6) (19.2) -8.4% (15.4) 14.0%

Total (59.1) (61.0) -3.0% (50.7) 16.5%

38.0% 37.6% 37.0% 37.9% 37.7%

1Q10 2Q10 3Q10 4Q10 1Q11

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Profitability

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Net Income ROAE (p.a.)

BRL Million

46.9 50.2 51.1 54.0 56.7

1Q10 2Q10 3Q10 4Q10 1Q11

15.2% 15.9% 15.8% 16.3% 16.6%

1Q10 2Q10 3Q10 4Q10 1Q11

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Investor Relations

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Sergio Lulia Jacob Financial Director Vice-President

Alexandre Sinzato, CFA Head of Investor Relations

Web Site: www.abcbrasil.com.br/irEmail: ri@abcbrasil.com.brPhone: +55 (11) 3170-2186

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Disclosure

The following material, on this date, is a presentation containing general information about theBanco ABC Brasil S.A. We offer no guarantee and make no declaration, implicitly orexplicitly, as to the accuracy, completeness or scope of this information.

This presentation may include forward-looking statements of future events or results accordingto the regulations of the Brazilian and International securities and exchange commissions.These statements are based on certain assumptions and analyses by the Company that reflectits experience, the economic environment, future market conditions and expected events bythe company, many of which are beyond the control of the Company. Important factors thatmay lead to significant differences between the actual results and the statements ofexpectations about future events or results include the company’s business strategy, Brazilianand International economic conditions, technology, financial strategy, financial marketconditions, uncertainty regarding the results of its futurefactors, operations, plans, objectives, expectations and intentions, among others. Consideringthese factors, the actual results of the company may be significantly different from thoseshown 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 arecommendation to potential investors and no investment decision is to be based on theveracity, current events or completeness of this information or these opinions. No advisors tothe company or parties related to them or their representatives should have any responsibilityfor any losses that may result from the use or contents of this presentation.