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4Q07 Results PresentationJanuary, 31

Speakers:

Tito Enrique da Silva Neto CEO & Member of the Board of DirectorsSérgio Lulia Jacob Executive Vice President & IR OfficerAlexandre Sinzato IR Manager

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DISCLAIMER

The following material, on this date, is a presentation containing general information about the Banco ABCBrasil S.A. We offer no guarantee and make no declaration, implicitly or explicitly, as to theaccuracy, completeness or scope of this information.

This presentation may include forward-looking statements of future events or results according to theregulations of the Brazilian and International securities and exchange commissions. These statements arebased on certain assumptions and analyses by the Company that reflect its experience, the economicenvironment, future market conditions and expected events by the company, many of which are beyond thecontrol of the Company. Important factors that may lead to significant differences between the actualresults and the statements of expectations about future events or results include the company’s businessstrategy, Brazilian and International economic conditions, technology, financial strategy, financial marketconditions, uncertainty regarding the results of its future operations, plans, objectives, expectations andintentions, among others. Considering these factors, the actual results of the company may be significantlydifferent 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 arecommendation to potential investors and no investment decision is to be based on the veracity, currentevents or completeness of this information or these opinions. No advisors to the company or parties relatedto them or their representatives should have any responsibility for any losses that may result from the useor contents of this presentation.

2007 Highlights• Banco ABC BRASIL successfully concluded its initial public offering (IPO) in July

2007. Proceeds from the offering increased stockholders’ equity to R$1,085.6 million

as of 12/31/2007.

• The credit portfolio, including guarantees, reached R$4,992.2 million, growing 71% in

relation to the 4Q06 and 17% in relation to the 3Q07.

• The quality of the loan portfolio remained high, with 99.5% of loan operations rated

between AA and C (Brazilian Central Bank Resolution 2682), compared to 98.8% in

the 4Q06 and 99.3% in the 3Q07.

• Net income in the quarter (excluding non-recurring expenses from the IPO)

increased by 154.6% to R$50.7 million, from R$19.9 million in the 4Q06, representing

an increase of 117.6% over 3Q07. Net income for 2007 was R$118.2 million, an

increase of 93.8% compared with R$61.0 million in 2006. The bank distributed the

gross amount of R$ 43.4 million as interest on shareholders equity.

• Our credit rating assigned by Fitch Ratings, equivalent to “AA-” on the national level

and “BB+” on the global level, with a stable outlook, is the highest among publicly-

held midsize banks.

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Ownership Structure

Note: market capitalization calculated based on the share price of R$11.85 as of 12/28/2007.

Free Float33,2%

Associates1,4%

Local Management

9,4%

ABC BSC56%

R$ 1.61 Billion

Market Cap

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Credit Portfolio

88.9% 88.4% 87.2%86.7%

86.3%

10.6%10.7%

11.6%

11.7%

11.8%

0.5%0.9%

1.2%

1.6%

1.9%

4Q06 1Q07 2Q07 3Q07 4Q07

Wholesale+L.Middle Middle Consumer

2,9113,194

3,557

4,251

4,992CAGR = 71.5%

(R$ mm) Including guarantees

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Portfolio By Ticket

(R$)12/31/07 (%) 12/31/06 (%)

0 - 500 Thousand 125.6 3.2 34.2 1.5

500 Thousand - 2 MM 192.8 5.0 172.1 7.4

2 MM - 5 MM 448.8 11.5 381.9 16.4

5 MM - 10 MM 772.0 19.9 487.4 20.9

> 10 MM 2,348.1 60.4 1,259.6 53.9

Loans 3,887.2 100.0 2,335.1 100.0

AA-C99.45 %

D-H0.55 %

High-Quality Credit PortfolioCredit Porfolio

Rating (*)4Q07

%

Portfolio

AA 707.0 18.2%

A 1,745.6 44.9%

B 1,169.6 30.1%

C 243.8 6.3%

D 7.9 0.2%

E 1.3 0.0%

F 1.0 0.0%

G 1.5 0.0%

H 9.5 0.2%

Total 3,887.2 100.0%

AA-C 3,866.0

D-H 21.2

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Segment

4Q07

Loan PorfolioWrite-off

2007

%

Portfolio4Q07 PLL

%

PortfolioPast Due

%

Portfolio

Wholesale/Large Middle 3,216.2 3.0 0.09% 25.4 0.79% 7.3 0.23%

Middle 574.7 3.6 0.63% 13.2 2.30% 5.8 1.02%

Consumer 96.3 0.1 0.12% 1.4 1.41% 0.5 0.49%

3,887.2 6.7 0.17% 40.0 1.03% 13.6 0.35%

Average Annual Losses/Portfolio in the past 10 years: 0.25%

(In R$ Million)

(In R$ Million)

*does not include guarantees issued

Business Segments

Middle Market

309

498 587

4Q06 3Q07 4Q07

CAGR = 89.9%

SP87.07%

SP Interior 8.79%

BH4.14%

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Middle (R$ mm) - Including guarantees

12/31/2006 12/31/2007

Duration 110 days 181 days

Average Ticket R$ 1.3 MM R$ 1.9 MM

Clients 233 311

Wholesale and Large Middle

2,5873,684

4,309

4Q06 3Q07 4Q07

CAGR = 66.5%

SP38.16%

SP Interior /

CO39.42%

Sul11.04%

RJ / NE11.38%

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Wholesale+L.Middle (R$ mm) - Including guarantees

12/31/2006 12/31/2007

Duration(excl. BNDES)

349 days 352 days

AverageTicket R$ 6,8 MM R$ 9.2 MM

Clients 379 466

Other ActivitiesCapital Market

4Q07 3Q07 Chg (%) 4Q06 Chg (%) 12M07 12M06 Chg (%)

Underwriting Fees and Structured Oper.

(R$ MM)4.6 3.5 32.3 2.9 59.3 17.8 9.5 88.6

Number of Deals 6 7 (14.3) 5 20.0 29 20 45.0

Consumer

4Q07 3Q07 Chg (%) 4Q06 Chg (%)

Portfolio (R$ MM) 96.3 67.9 41.8 14.4 568.6

Agreements 29 24 20.8 10 190.0

Agents 86 58 48.3 36 138.9

% INSS 39.9% 49.7% -9.8 pp 53.9% -14.0 pp

% Others 60.1% 50.3% 9.8 pp 46.1% 14.0 pp

Treasury

4Q07 3Q07 Chg (%) 4Q06 Chg (%) 12M07 12M06 Chg (%)

Revenue (R$ MM) 14.4 2.9 401.6 14.5 (0.8) 45.7 35.9 27.5

Average Consolidated VAR (R$ MM) 2.7 2.6 3.8 2.2 22.7 2.6 2.1 23.8

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Private2%

Financial Institutions

32%

Private3% Corporate

23%

Institutional19%BNDES

12%

Private2%

Financial Institutions

41%

Funding

Local

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Abroad

Private3%

Corporate26%

Institutional23%

BNDES14%

3Q07

4Q07

4Q07 Net Income Breakdown

50.7

39.4

-33.4

-11.2

0.7

Net Interest Income

Other Operational Expenses

Income Tax and Social

Distribution

Profit Sharing

Net Income

14.4

28.4

Loan Operations

Treasury

Working Capital

82.2

12.4

Services

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Results (R$ MM) 4Q07 3Q07 Chg(%) 4Q06 Chg(%)

Credit - PLL 39.4 29.0 35.8 22.7 74.0

Services 12.4 9.3 32.9 7.3 69.7

Treasury 14.4 2.9 401.6 14.5 -0.8

Working Capital 28.4 24.0 18.5 10.8 163.0

Operational Results 94.7 65.2 45.1 55.3 71.2

Other Income\Expenses (33.4) (25.1) 33.3 (29.7) 12.4

Profit Sharing (11.2) (4.5) 152.2 (1.6) 597.7

Taxes 0.7 (12.3) -105.9 (4.0) -118.1

Net Income 50.7 23.3 117.4 19.9 154.8

*Excluding IPO expenses

3Q07: R$ 30.5MM 4Q07 : R$ 0.87MM

2007 Net Income Breakdown

118,2

119,5

-111.7

-22,7

-34,3

45,7

79,3

244,5

42,4

Net Interest Income

Other Operational Expenses

Income Tax and Social

DistributionProfit

Sharing

Net Income

Loan Operations

Treasury

Working Capital

Services

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Results (R$ MM) 12M07 12M06 Chg.(%)

Credit - PLL 119.5 89.1 34.2

Services 42.4 25.2 68.4

Treasury 45.7 35.9 27.5

Working Capital 79.3 38.5 106.2

Operational Results 287.0 188.6 52.2

Other Income\Expenses (111.7) (103.6) 7.9

Profit Sharing (22.7) (5.0) 353.1

Taxes (34.3) (19.0) 80.6

Net Income 118.2 61.0 93.8*Excluding IPO expenses

3Q07: R$ 30.5MM 4Q07 : R$ 0.87MM

Expenses Breakdown

Expenses (R$ MM) 4Q07 3Q07 Chg(%) 4Q06 Chg(%) 12M07 12M06 Chg(%)

Personnel expenses (14.6) (12.5) 17 (15.5) -6.2 (47.0) (55.6) -15.5

Other administrative expenses (8.5) (7.3) 15.7 (11.7) -27.5 (43.7) (37.6) 16.1

Comissions - Payroll Deductible (1.5) (0.8) 77.1 (0.1) 1,448.8 (3.1) (0.1) 2,759.3

Profit Sharing (11.2) (4.5) 152.2 (1.6) 597.7 (22.7) (5.0) 353.1

Total (35,8) (25,1) 42,6 (29,0) 23,5 (116,4) (98,3) 18,4

Associates 406 378 7.4 314 29.3 406 314 29.3

Front-Office 140 124 12.9 97 44.3 140 97 44.3

Back-Office 266 254 4.7 217 22.6 266 217 22.6

Other Revenues\Expenses

(R$ MM) 4Q07 3Q07 Chg(%) 4Q06 Chg(%) 12M07 12M06 Chg(%)

Other Operational

Income\Expenses (8.0) (3.1) 160.2 (1.4) 480.0 (13.3) (5.4) 146.3

Tax Expenses (0.9) (1.0) -16.3 (0.7) 18.0 (4.0) (4.2) -5.6

Other Non-Operational

Income\Expenses (0.1) (0.4) n/a (0.3) -64.5 (0.8) (0.7) 14.1

Total (8.9) (4.5) 99.3 (2.4) 271.0 (18.0) (10.3) 75.4

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*Excluding IPO expenses

3Q07: R$ 30.5MM 4Q07 : R$ 0.87MM

18.6%

10.1%

18.6%

4Q06 3Q07 4Q07

14.7% 16.1%

2006 2007

Profitability

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19.9 23.3

50.7

4Q06 3Q07 4Q07

CAGR = 154.6%

61.0

118.2

2006 2007

CAGR = 93.8%

Net Profit (R$ mm) - Quarter

ROAE (% aa) - Quarter ROAE (% aa) – Year

Net Profit (R$ mm) – Year

Net Interest Margin

16

7.3%5.9%

7.0%

4Q06 3Q07 4Q07

6.6% 6.7%

2006 2007

NIM - Quarter

NIM – Year

50.7%

39.0%48.1%

31.0%

2006 2007

ÍNDICE DE EFICIÊNCIA (%) - includ Profit Sharing

ÍNDICE DE EFICIÊNCIA (%) - exclud Profit Sharing

Other Indicators

Efficiency Ratio (%)Quarter

Efficiency Ratio* (%)Year

439

1,083 1,086 13.9%

26.7% 23.1%

4Q06 3Q07 4Q07

49.6%

35.8% 38.2%46.7%

28.9% 25.5%

4Q06 3Q07 4Q07

ÍNDICE DE EFICIÊNCIA (%) - includ Profit Sharing

ÍNDICE DE EFICIÊNCIA (%) - exclud Profit Sharing

Stockholders’ Equity (R$ mm)

and Basel Index (%)

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Ratings

ControllingShareholder

(9M07)

Total Assets: US$ 28,640 Mi.

Equity Shareholders: US$ 2,307 Mi.

ROE: 13.1%

Ratings:

BBB+ A3BBB+

ABC Brasil strength attested by its solid credit rating history

2004 2005 2006 2007

National – Long Term A A AA- AA-

National – Short Term F1 F1 F1+ F1+

International – Long Term - BB- BB BB+

International – Short Term - B B B

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