1

1Q10 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

2

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

• Return On Average Equity (RoAE) in 1Q10 reached 15.2% p.a.

• The Credit Portfolio including guarantees issued reached BRL 9,484.5

million, an outstanding increase of 11.5% over 4Q09 and 47.4% when

compared to 1Q09.

3

• Adjusted Net Income* in 1Q10 totaled BRL 46.9 million, an increase of

5.5% compared to 4Q09 and 96.0% in comparison to 1Q09.

• The number of clients increased by 9.3% QoQ and 54.7% in the year.

• Issuance of Subordinated Debt in the amount of USD 300 million, concluded

in April 8, 2010, increasing the capital and the ability to leverage the bank.

*Divestment of CETIP and joint to program for settlement of tax debits published by the Federal Government (REFIS)

CREDIT PORTFOLIO (BRL million)

Including guarantees issued

Credit Portfolio

SHAREHOLDERS’ EQUITY (BRL million)

AND BASEL INDEX*

6,435.5 6,598.1 7,422.2 8,509.2 9,484.5

86.0% 84.3% 84.9% 84.1% 85.2%

11.5%

1.141,9 1.159,5 1.182,2

1.218,4 1.247,1

18,1% 17,9%

4

LOANS (BRL million)

1Q09 2Q09 3Q09 4Q09 1Q10

1Q09 2Q09 3Q09 4Q09 1Q10

Corporate

Middle Market

Other

4,395.7 4,438.1 4,863.4 5,644.7 6,293.0

11.2% 13.3% 13.3% 14.6% 13.9%

82.0% 79.0% 79.3% 78.1% 78.7%

15.8% 19.1% 19.2% 20.8% 19.9%

11.5% 1Q09 2Q09 3Q09 4Q09 1Q10

15,4%14,6%

13,3%

It was concluded on April 8th the offshoreissuance of Subordinated Notes in theamount of USD300 million. These Noteshave increased Basel Index by around 550bps since April 2010.

Credit Portfolio Quality

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 4,950.3 13.6 0.27% 75.1 1.52% 11.5 0.23%

Middle Market 1,252.2 4.7 0.38% 41.7 3.33% 8.1 0.65%

Other 90.5 1.7 1.88% 4.1 4.50% 1.4 1.54%

Total - 1Q10 6,293.0 20.0 0.32% 120.9 1.92% 21.0 0.33%

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

5

Mar/2010

* Excluding guarantees issued.

1.03% 0.99% 0.98% 1.05%

2.23%

2.81%2.98%

2.64%

2.25%

1.92%

0.21% 0.25% 0.28% 0.34%

0.64%

1.18%

0.95%

0.65% 0.57%

0.33%

0.17% 0.11% 0.04% 0.05% 0.04%0.16% 0.17%

0.28%0.09%

0.32%

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

AA-C; 96.9%

D-H; 3.1%

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%

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%

Loan Loss Reserves

NPL (over 91 days)

Write Off

Corporate

(BRL Mi)

1.927,0 2.056,4

2.446,4

2.746,8

3.129,4

Guarantees Issued

Loans

5,533.0 5,563.1 6,305.0

7,157.2

12.9%

46.0%8,079.7

6

(BRL Mi)

1Q09 2Q09 3Q09 4Q09 1Q10

3.606,0 3.506,7 3.858,6 4.410,4

4.950,3

1Q09 4Q09 1Q10

Ticket 11.8 12.0 12.0

Duration 329 342 346

Groups 470 596 675

São Paulo52.4%

São Paulo -Countryside

28.9%

Rio de Janeiro7.3%

South11.4%

Middle Market

932,5

1.173,7 1.252,2

25,5

29,1

51,9

68,3 62,1

Guarantees Issued

Loans

5.8%

83.0%

718.0

877.0

984.4

1,242.0

1,314.3

7

(BRL Mi)

1Q09 2Q09 3Q09 4Q09 1Q10

692,5 847,9

932,5

São Paulo49.5%

São Paulo -Countryside

9.9%

Rio de Janeiro9.8%

South24.9%

Minas Gerais5.8%

1Q09 4Q09 1Q10

Ticket 1.9 2.0 2.0

Duration 209 258 256

Groups 388 618 652

TREASURY, M&A AND CAPITAL MARKETS

Other Activities

Treasury (BRL Mi) 1Q10 4Q09 1Q09

Revenues 14.7 10.8 0.2

Consolidated Average VaR 1.7 2.3 2.1

8

Capital Markets (BRL Mi) 1Q10 4Q09 1Q09

Underwriting Fees and M&A 2.4 0.6 0.3

Numbers of deals 8 3 2

Funding

(BRL Mi)

10%

9%39% 32%

24%

23%

24%

International

22%

5,076.14,999.4

5,532.1

5,841.6

6,446.2

9

1Q09 2Q09 3Q09 4Q09 1Q10

22% 20% 20% 22% 19%

14% 13%

15% 13% 15%

8% 12%

14% 10% 11%11%

14%

19% 22%

22%

6%9%

8%10%

Retail

BNDES

Financial institutions

Institutional

Corporate

Managerial Income Statement

Revenue

MANAGERIAL NET INTEREST INCOME

* Treasury result with managerial adjustments

NII (BRL million) 1Q10 4Q09 Var.(%) 1Q09 Var.(%)

Credit Operations 93.8 87.9 6.7 88.7 5.7

Treasury* 14.7 10.8 0.2

Net Interest Income before Loan-Loss Provisions (LLP) 108.5 98.7 9.9 88.9 22.0

LLP (13.8) (4.1) 237.9 (25.6) (46.1)

LLP (Brazilian Central Bank resolution nº 2,682) (13.8) (10.8) 27.3 (25.1) (45.1)

Additional LLP 6.8 (0.5)

Total 94.7 94.6 0.1 63.3 49.6

10

INCOME FROM SERVICES RENDERED

* Treasury result with managerial adjustments

NIM (p.a.)

1Q09 2Q09 3Q09 4Q09 1Q10

5,2%5,9% 5,6% 5,5% 5,7%

Income from services rendered (BRL million) 1Q10 4Q09 Chg.(%) 1Q09 Chg.(%)

Guarantees issued 14.9 14.1 6.0 7.4 101.0

Underwriting Fees and M&A 2.4 0.6 0.3

Banking Fees 7.1 5.1 38.9 2.6 174.4

Total 24.4 19.8 23.4 10.3 137.2

Managerial Income Statement

Expenses

Expenses (BRL million) 1Q10 4Q09 Var.(%) 1Q09 Var.(%)

Personnel (20.9) (20.3) 3.4 (20.6) 1.5

Other administrative expenses (14.3) (15.7) (8.4) (12.3) 16.4

Profit Sharing (15.4) (13.5) 14.4 (7.5) 106.0

Taxes (8.3) (3.5) 133.4 (0.5) 1,408.8

Total (59.0) (53.0) 11.4 (41.0) 43.9

PERSONNEL, ADMINISTRATIVE AND PROFIT-SHARING EXPENSES

11

EFFICIENCY RATIO(including profit sharing)

Total (59.0) (53.0) 11.4 (41.0) 43.9

40,6%37,4%

41,6% 41,7%38,0%

1Q09 2Q09 3Q09 4Q09 1Q10

Profitability

ADJUSTED NET INCOMEBRL million

ADJUSTED ROAE(p.a.)

24,0

35,438,1

44,5 46,9

8,3%

12,0%13,0%

14,8% 15,2%* *

12

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

*Excluding extraordinary effects of divestment of CETIP and joint to program for settlement of tax debits published by the Federal Government

Contacts

Investor Relations

Sérgio Lulia Jacob Director Vice-President & IRO

13

Alexandre Sinzato, CFAIR Superintendent

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