1

Investor Presentation 1Q11

2

. Who we are

. Business Segments

. Competitive Environment

. Financial Highlights

3

Ownership Structure

3

ABC Brasil

Local Management11.8%

Voting CapitalTotal Capital

Free-float34.3%

Local Management, Directors and Employees

57.8%ABC

88.2%ABC

7.9%

Arab Banking Corporation(Parent Company)

59.4%CentralBank of Libya

29.7%Kuwait

InvestmentAuthority

Free-float10.9%

Local Global

Aa1.Br Baa3

AA- BB+

Investment grade

4

89%

86%84%

84%

86%86%

11%

11%

12%

14%

14%14%

2006 2007 2008 2009 2010 1Q11

Middle Market

Corporate

11,588

8,509

6,485

4,992

2,911

11,9262.9%

4

Focus on Companies

4

ABC Brasil strongly focuses on providing loans and structured products to mid-sized and large companies

Credit PortfolioIncluding Guarantees Issued

BRL million

5

RO

AC

AM

RR

PA

AP

MA

PI

CE

BA

MG

ES

RJSP

PR

SC

RS

MS

MT

GO

DF

RNPB

PE

ALSE

Geographical Presenceand Expansion Plan

5

TO

Business Platforms

Corporate Middle

São Paulo Capital 3 4

São Paulo Countryside 1 2

South 1 3

Rio de Janeiro 1 1

Minas Gerais - 1

Goiás - 1

TOTAL 6 12

ABC Brasil Offices

New Middle Market Business Platforms

Middle-West

Ribeirão Preto

São Paulo IV

Presence in 19 Cities

6

. Who we are

. Business Segments

. Competitive Environment

. Financial Highlights

7

Business Segments

7

BRL million

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%

8

Segments Highlights

8

BRL million

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

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

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%

Minas Gerais / Goiás

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

9

. Who we are

. Business Segments

. Competitive Environment

. Financial Highlights

10

Brazilian Banking Sector

ABC Brasil focuses on the Corporate and Middle Market segments

Larg

e

Corp

orate

Corp

orate

Mid

dle

Market

Reta

il

Number of Clients

Revenues Range

2,000+

250-2,000

30-250

Individuals andsmall companies

Main Competitors

Big retail banks

Middle-sized international banks

Big retail banks

Middle-sized international banks

Big retail banks

Middle-sized family owned banks

Big retail banks

Middle-sized international banks

Middle-sized family owned banks

10

BRL million

11

. Who we are

. Business Segments

. Competitive Environment

. Financial Highlights

12

Credit Portfolio Quality

12

Loan Loss Reserves (% 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

13

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

Funding

13

BRL million

35%36%35%40%45%

14

Basel Index & Shareholders Equity

14

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

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)

17.7% 16.9% 16.0% 15.7%

1,247.1 1,279.1

1,312.1 1,347.9

1,384.3

15

Financial Margin

15

BRL million

NIM (% p.a.)

5.7% 5.3% 5.1% 5.4% 5.6%

1Q10 2Q10 3Q10 4Q10 1Q11

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

Financial Margin with Clients 121.8 113.3 7.6% 93.8 29.9%

Financial Margin with Market 13.5 13.1 3.0% 14.7 -8.1%

Net Interest Income before Loan-Loss Provisions (LLP) 135.4 126.4 7.1% 108.5 24.8%

Loan Loss Provision (LLP) (12.3) (12.7) -3.1% (13.8) -10.7%

Managerial Financial Margin 123.0 113.7 8.3% 94.7 29.9%

16

Income from Services

16

BRL million

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%

17

Expenses

17

BRL million

Efficiency Ratio

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

18

Profitability

18

BRL million

Net Income ROAE (p.a.)

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

19

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

19

Investor Relations

20

IPO

1989 1997 2005 20112007

Appendix – History in Brazil

Arab Banking

Corporation and local

management acquire

Roberto Marinho

Group s shares

The bank s name

changes to

Banco ABC Brasil S.A.

The bank

structures its

Middle Market

operations

Arab Bank Corporation and

Roberto Marinho Group jointly

initiate Banco ABC Roma

SA, acting in the segments of

corporate lending, trade

finance and treasury

20

21

Credit Middle Market

Credit Corporate

CEOAnis Chacur Neto

Auditing Committee

InformationTechnology

Financial Control

Group Audit / Credit Group

Bahrein

Internal Auditing

Board

Commercial Corporate VPJose Eduardo C. Laloni

Legal

Risk

Compliance

Capital Markets

Investment Banking

CFO / COOSergio R. Borejo

Treasury & IR VPSergio Lulia Jacob

Commercial Middle VPGustavo A. Lanhoso

CommercialMiddle Market

Back Office

HR & Marketing

CommercialCorporate

International / FI

Treasury

Investor Relations

Products

21

Business Intelligence

Appendix – Corporate Structure

22

Appendix – Controlling Shareholder

International bank headquartered in Bahrain

Listed in the Bahrain stock exchange

Present in 22 countries

Main Shareholders

Central Bank of Libya 59.4%

Kuwait Investment Authority 29.7%

Free-float 10.9%

22

Total Assets: US$ 28.3 Bn

Shareholders’ Equity: US$ 3.5 Bn

BIS Ratio of 23.1% | Core capital (Tier I) of 18.9%

More than 70% of liquid assets to deposits ratio

23

Disclaimer

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 futureoperations, plans, objectives, expectations and intentions, among others. Considering thesefactors, the actual results of the company may be significantly different from those shown orimplicit 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.