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4Q09 Earnings Release

Anis Chacur Neto Deputy CEO

Sérgio Lulia Jacob Director Vice-President & IRO

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 or explicitly,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 that

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the 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 future operations, plans, objectives,expectations and intentions, among others. Considering these factors, the actual results of thecompany may be significantly different from those shown or implicit in the statement ofexpectations 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.

Highlights

o Net Income of BRL 53 million in 4Q09 and BRL 151 million in 2009.

o Adjusted Return on Equity of 14.8% p.a. in 4Q09, 12.1% in 2009.

o Credit Portfolio of BRL 8.5 billion, an increase of 31% in the year.

1,214 clients, growth of 33% in 2009.

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o 1,214 clients, growth of 33% in 2009.

o BRL 1.2 billion of Middle Market credit portfolio, a growth of 52.9% in the year.

1,130.3 1,141.9 1,159.5 1,182.2 1,218.4

6,485.5 6,435.5 6,598.1 7,422.2 8,509.2

14.6%

84.2% 86.0% 84.3% 84.9% 84.1%18.0% 18.1% 17.9%

31.2%

CREDIT PORTFOLIO (BRL million)Including guarantees issued

Credit Portfolio

SHAREHOLDERS’ EQUITY (BRL million)AND BASEL INDEX

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4Q08 1Q09 2Q09 3Q09 4Q094,708.1 4,395.7 4,438.1 4,863.4 5,644.7

16.1%

12.5% 11.2% 13.3% 13.3% 14.6%

81.1% 82.0% 79.0% 79.3% 78.1%

16.6% 15.8% 19.1% 19.2% 20.8%

18.0% 18.1% 17.9%

15.4% 14.6%

19.9%

LOANS (BRL million) 4Q08 1Q09 2Q09 3Q09 4Q09

1 2 3 4 5 6 7

SegmentsLoan Portfolio *

(BRL million)

Write Off

(BRL million)

Write Off /

Loan Portfolio

LLR **

(BRL million)

LLR /

Loan Portfolio

Past Due >90 days

(BRL million)

Past Due >90 days /

Loan Portfolio

Corporate 4,410.4 1.6 0.04% 80.9 1.83% 22.7 0.51%

Middle Market 1,173.7 2.4 0.21% 42.8 3.65% 8.1 0.69%

Other 60.7 1.1 1.75% 3.4 5.66% 1.5 2.49%

Total - 4Q09 5,644.7 5.1 0.09% 127.2 2.25% 32.4 0.57%

3Q09 4,863.4 13.4 0.28% 128.4 2.64% 31.5 0.65%

Credit Portfolio Quality

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Dec/2009

* Excluding guarantees issued.

2Q09 4,438.1 7.7 0.17% 132.4 2.98% 42.1 0.95%

1Q09 4,395.7 6.9 0.16% 123.4 2.81% 51.9 1.18%

4Q08 4,708.1 2.0 0.04% 105.2 2.23% 30.3 0.64%

1,03% 0,99% 0,98% 1,05%

2,23%

2,81%2,98%

2,64%

2,25%

0,21% 0,25% 0,28% 0,34%

0,64%

1,18%0,95%

0,65% 0,57%

0,17% 0,11% 0,04% 0,05% 0,04% 0,16% 0,17% 0,28% 0,09%

4T07 1T08 2T08 3T08 4T08 1T09 2T09 3T09 4T09

Saldo de PDD

Atraso (> 90 dias)

Perdas

AA-C; 95.8%

D-H; 4.2%

Corporate

(BRL Mi)

13.5%

5,462.8 5,533.0 5,563.1 6,305.0 7,157.2

31.0%

3,816.9 3,606.0 3,506.7 3,858.6 4,410.4

1,645.9 1,927.0 2,056.4 2,446.4

2,746.8

Guarantees Issued

Loans

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4Q08 3Q09 4Q09

Ticket 10.6 11.5 12.0

Duration 331 322 342

Groups 514 549 596

4Q08 1Q09 2Q09 3Q09 4Q09

São Paulo55.9%

São Paulo -Countryside25.4%

Rio de Janeiro9.7%

South9.0%

Middle Market

(BRL Mi)

26.2%

812.4 718.0 877.0 984.4 1,242.0

52.9%

780.9 692.5

847.9 932.5

1,173.7

31.4 25.5

29.1 51.9

68.3

Guarantees Issued

Loans

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(BRL Mi)

4Q08 3Q09 4Q09

Ticket 2.0 1.8 2.0

Duration 202 241 258

Groups 398 547 618

4Q08 1Q09 2Q09 3Q09 4Q09

780.9 692.5

847.9

São Paulo60.1%São Paulo -

Countryside9.7%

Rio de Janeiro6.0%

South17.1%

Minas Gerais7.1%

TREASURY AND CAPITAL MARKETS

Treasury (BRL Mi) 4Q08 3Q09 4Q08 2009 2008Revenues 10.8 7.8 2.8 27.7 29.0

Consolidated Average VaR 2.3 4.9 6.3 3.3 4.2

Other Activities

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Capital Markets (BRL Mi) 4Q08 3Q09 4Q08 2009 2008

Underwriting Fees and Structured Operations 0.6 0.03 0.8 1.2 4.4

Numbers of deals 3 1 3 7 15

8% 10%

47% 39% 32%

24%

23%

International

Retail

5,690.9

5,076.1 4,999.4

5,532.15,841.6

Funding

(BRL Mi)

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dec/08 mar/09 jun/09 sep/09 dec/08

16% 22% 20% 20% 22%

9%

14%13%

15%13% 12%

8% 12%

14% 10%10%11%

14%

19% 22%

6%6%

9%

8%

BNDES

Financial

institutions

Institutional

Corporate

Managerial Income Statement

Managerial Income Statement (R$ MM) 4Q09 3Q09 Chg.(%) 4Q08 Chg.(%) 2009 2008 Chg.(%)

Net Interest Incomen before Loan-Loss Provisions (LLP) 98,5 104,6 79,3 410,3 351,8

Exchange Gain/Losses effect - Cayman (1,6) (7,3) 21,7 (26,0) 30,3

Fiscal benefit from exchange effect - Cayman + Gov. Sec. - Abroad 1,9 (3,4) 13,9 (8,4) 20,5

(-) Payroll Credit Assignment (11,9) (11,9)

Managerial Net Interest Income before LLP 98,7 93,8 5,2 103,0 (4,2) 376,0 390,6 (3,8)

Credit Operations 87,9 86,0 2,3 95,5 (7,9) 348,3 356,9 (2,4)

Payroll Credit Assignment 4,7 4,7

Treasury 10,8 7,8 2,8 27,7 29,0

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Treasury 10,8 7,8 2,8 27,7 29,0

LLP (4,1) (8,6) (52,4) (54,1) (92,4) (53,1) (79,8) (33,4)

LLP (Brazilian Central Bank resolution nº 2,682) (10,8) (17,0) (36,5) (63,2) (62,2)

Additional LLP 6,8 8,4 (17,6) 10,1 (17,6)

Managerial Net Interest Income after LLP 94,6 85,2 11,0 49,0 93,2 322,8 310,8 3,9

Banking services fees 19,8 16,1 22,9 11,2 77,1 59,7 43,1 38,3

Personnel Expenses/Other Administrative/Tax (39,5) (34,2) 15,5 (35,9) 9,9 (138,4) (118,8) 16,4

Other operating income/expenses (20,4) (4,7) (5,9) (34,8) (19,6)

Non Operating Income (0,3) (0,2) 0,0 (3,3) 1,2

Earnings before Income tax 54,3 62,2 (12,7) 18,3 196,0 206,0 216,8 (5,0)

Taxes 13,0 (15,7) 16,2 (12,8) (13,4)

Profit Sharing (13,5) (11,8) 14,3 (4,8) 184,0 (42,1) (45,1) (6,7)

Net Income 53,7 38,1 40,9 15,9 237,5 151,2 137,8 9,7

(-)Net Effects (of Income Tax)

Divestment of CETIP (5,1) (5,1)

Program for settlement of tax debits (REFIS) (4,1) (4,1)

Adjusted Net Income 44,5 38,1 16,8 15,9 179,7 142,0 137,8 3,0

Revenues

MANAGERIAL NET INTEREST INCOME

NII (BRL million) 4Q09 3Q09 Chg.(%) 4Q08 Chg.(%) 2009 2008 Chg.(%)

Credit Operations 87.9 86.0 2.3 95.5 (7.9) 348.3 356.9 (2.4)

Payroll Credit Assignment - - - 4.7 (100.0) - 4.7 (100.0)

Treasury* 10.8 7.8 37.7 2.8 281.7 27.7 29.0 (4.6)

Net Interest Income before Loan-Loss Provisions (LLP) 98.7 93.8 5.2 103.0 (4.2) 376.0 390.6 (3.8)

LLP (4.1) (8.6) (52.4) (54.1) (92.4) (53.1) (79.8) (33.4)

LLP (Brazilian Central Bank resolution nº 2,682) (10.8) (17.0) (36.5) (63.3) (62.2)

Additional LLP 6.8 8.4 (17.6) 10.1 (17.6)

Total 94.6 85.2 11.0 49.0 93.3 322.8 310.8 3.9

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INCOME FROM SERVICES RENDERED

* Treasury result with managerial adjustmentsNIM (p.a.)

Income from services rendered (BRL million) 4Q09 3Q09 Chg.(%) 4Q08 Chg.(%) 2009 2008 Chg.(%)

Guarantees issued 14.1 12.4 13.7 6.6 112.9 43.7 22.0 98.6

Underwriting Fees and Structured Operations 0.6 0.03 0.8 1.2 4.4

Banking Fees 5.1 3.7 37.1 3.8 35.3 14.8 16.7 (11.7)

Total 19.8 16.1 22.9 11.2 77.1 59.7 43.1 38.3

4Q08 1Q09 2Q09 3Q09 4Q09 2008 2009

5.9%5.2%

5.9% 5.6% 5.5%6.3%

5.5%

Total 94.6 85.2 11.0 49.0 93.3 322.8 310.8 3.9

Expenses

PERSONNEL, ADMINISTRATIVE AND PROFIT-SHARING EXPENSES

Expenses (BRL million) 4Q09 3Q09 Chg.(%) 4Q08 Chg.(%) 2009 2008 Chg.(%)

Personnel (20.3) (19.5) 3.7 (20.7) (2.3) (77.9) (68.5) 13.7

Other administrative expenses (15.7) (14.1) 11.3 (14.5) 7.8 (55.2) (47.4) 16.5

Profit Sharing (13.5) (11.8) 14.3 (4.8) 184.0 (42.1) (45.1) (6.7)

Taxes (3.5) (0.6) (0.6) (5.2) (2.9)

Total (53.0) (46.0) 15.2 (40.7) 29.6 (180.4) (163.9) 9.9

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EFFICIENCY RATIO(including profit sharing)

Total (53.0) (46.0) 15.2 (40.7) 29.6 (180.4) (163.9) 9.9

4Q08 1Q09 2Q09 3Q09 4Q09 2008 2009

35.0%

40.9%37.8%

41.9% 42.0%

37.4%40.7%

Profitability

*

*

*

*

ADJUSTED NET INCOMEBRL million

ADJUSTED ROAE(p.a.)

5.5%

8.3%

12.0%13.0%

14.8%

12.3% 12.1%

15.924.0

35.4 38.144.5

137.8 141.9

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Additional Provision expense net of taxes (above the minimum required by Brazilian Central Bank resolution nº 2,682)

4Q08 1Q09 2Q09 3Q09 4Q09 2008 2009

3.7%

0.9%

-1.7% -1.4%

0.9%

-0.6%

4Q08 1Q09 2Q09 3Q09 4Q09 2008 2009

10.4

2.7

-5.0 -4.1

10.4

-6.4

4Q08 1Q09 2Q09 3Q09 4Q09 2008 2009

15.924.0

4Q08 1Q09 2Q09 3Q09 4Q09 2008 2009

•Excluding extraordinary effects of divestment of CETIP and joint to program for settlement of tax debits published by the Federal Government (REFIS)

Guidance 2009

Estimated x realized

Estimated Realized

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Estimated Realized

Credit Portfolio 2% - 12% 31.2%

Corporate 0% - 10% 31.0%

Middle Market 30% - 40% 52.9%

Personnel and Administrative expenses 8% - 12% 14.8%

Guidance 2010

% Growth

Credit Portfolio 2% - 12%

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Credit Portfolio 2% - 12%

Corporate 0% - 10%

Middle Market 30% - 40%

Personnel and Administrative expenses 8% - 12%

Contacts

Investor Relations

Sérgio Lulia Jacob Director Vice-President & IRO

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Alexandre Sinzato, CFAIR Superintendent

www.abcbrasil.com.br/irri@abcbrasil.com.br+55 (11) 3170-2186