3rd Quarter 2008

2

Participants

7 years at ABC BrasilAlexandre Sinzato

IR Manager

Sérgio Lulia Jacob Executive VP & IR Officer

Tito Enrique da Silva CEO and Member of the Board of Directors

17 years at ABC Brasil, 39 years in banking

17 years at ABC Brasil, 25 years in banking

17 years at ABC Brasil, 20 years in banking

Anis Chacur Deputy CEO

3

. Who we are

. Business Segments

. Competition

. Financial Highlights

. Conclusion

. Appendix

4

IPO

1989 1991 1997 2005 2006 20082007

Arab Banking Corporation and local management acquire Roberto Marinho Group´s shares

Current management starts running the bank

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

History in Brazil

5

R$ million. 1. Including guarantees.

Credit Portfolio1

Middle Market

Payroll Deductible

Wholesale & Large Middle

3.2%

Large Middle > R$250 Mi+ WholesaleMiddle Market R$30 – 250 Mi

Sector Annual revenues

•Strong focus on providing loans and structured productsto mid-sized and large companies.

•Expertise in corporate credit risk analysis with remarkablylow historical losses.

•Wide range of credit products.

•Winning combination of a strong controlling shareholderand an independent local Management team.

Focus in Corporate Credit

71.5% 37.8%100% 94% 88.5%

86.3% 6% 11%

11,8%

2004 2005 2006 2007

2,0112,605 2,911

4,992CAGR = 38.8% 14.2%

6,879

9M08

82.6%0.5%

1.9%

6

Controlling Shareholder

International bank headquartered in BahrainListed in the Bahrain stock exchangePresent in 21 countries

Main shareholders• Abu Dhabi Investment Authority – 27.6%

• Kuwait Investment Authority – 29.7%

• Central Bank of Libia – 29.5%

Total Assets: US$ 30,433 Mi

Shareholders´ Equity: US$ 2,111 Mi

Ratings:

BBB+ A3BBB+

Independent management• Agile decision making processSuccessful track record• Outstanding performance

in corporate creditStrong controlling shareholder• Access to attractive funding

Local Global

Aaa.Br Baa2

AA- BB+

(*)

* Local Currency Deposits

Ratings

High Rating

Sep 2008

7

Local Management

14.4%

ABC (BSC) 85.6%

Voting Capital

ABC (BSC) 56.4%

Local Management

9.5%

Associates1.4%

Free Float

32.7%

Total Capital

Shareholders´ Equity (R$ Mi) and Basel Index (%)

1,083

483

19.20%

26.70%

13.60%

1,159

16.70%

2Q07 3Q07 2Q08 3Q08

Ownership Structure

1,132

8

. Who we are

. Business Segments

. Competition

. Financial Highlights

. Conclusion

. Appendix

9

66.5%

WholesaleCompanies with annual revenues over R$ 2 billion

Large MiddleCompanies with annual revenues ranging from R$ 250 million to R$ 2 billion

341 352317

7.3

9.210.1

387

466529

2006 2007 3Q08

Duration(days)

Average Ticket(R$ Mi)

Clients

São Paulo ‐Capital38.7%

South12.9%

Rio de Janeiro12.6%

São Paulo ‐Countryside33.3%

Minas Gerais + Northeast2.6%

CAGR = 31.89 %

1,590

428

1,873

585

2,020

567

3,216

1,093

4,166

1,513

2004 2005 2006 2007 3T08

R$ million

2,0112,458 2,587

4,309

5,678

Loan

sG

uara

ntee

s

31.8%

Wholesale & Large Middle

10

Strengths

Strong relationship with clients.

Expertise in credit analysis.

Focused and agile operation.

Wide range of products.

Access to competitive funding.

Opportunities

Increase of margins as a consequence ofglobal liquidity constraints.

Expansion in investments in infraestructure in Brazil.

Banks´ M&A.

Weaknesses

Retail funding.

Capital base.

Threats

Increase of delinquency ratios as consequenceof global economic crisis.

Increase of bank regulation, restricting productsand increasing capital requirements.

Wholesale & Large Middle

11

Middle Market

Companies with annual revenuesranging from R$ 30 million to R$ 250 million

R$ million

309.2

587.2

2006 20072005

89.9%

3T08

979.9

66.9%

146.4

100%

100%

87.7%

71.7%

8,8%4.1%

11%

9.2%

4.3%5.8%

118

181 193

1.4

1.9

2.4

241

311

409

2006 2007 3Q08

GeographicalDistribution

Credit Portfolio

CAGR = 99.63 %

Duration(days)

Average Ticket(R$ Mi)

Clients

SP CountrysideSão Paulo

Minas Gerais

South

Rio

12

Middle MarketStrengths

Focused and agile operation.

Experienced work force with strong ties to keyclients.

Access to competitive funding.

Opportunities

Banks´ M&A.

Operation not yet fully deployed leaving room for further growth in untapped clients.

Expansion to other developed SME regional markets.

Weaknesses

Distribution channel.

Threats

Increase of delinquency ratio as consequenceof global economic crisis.

13

Credit portfolio in September 2008: R$220 miAgreements: INSS 20.6% / others 79.4%

Pricing & Asset Liability Management

Proprietary Trading Corporate and Sovereign BondsInterest RatesFX

Hedge & Derivatives

Average V@R 3Q08 : R$4.3 Million

M&A

Treasury

Investment Banking

Payroll Deductible

Other Activities

14

US$ 70.000.0007 Years Syndicated Pre-Export Facility

Arrangers & Lenders

MMX Mineração e Metálicos S.A.

Lender

US$ 70.000.0007 Years Syndicated Pre-Export Facility

Arrangers & Lenders

MMX Mineração e Metálicos S.A.

Lender

Local Market FIDCDebenturesPromissory Notes

Offshore Structured Trade Finance

Capital Markets

Other Activities

15

. Who we are

. Business Segments

. Competition

. Financial Highlights

. Conclusion

. Appendix

16

8 biggest banks87,7

Other8,7

IPOed mid-sized banks

3,1

ABC Brasil0,5

Credit Sector in BrazilBanks participation in Credit Sector (total)

Credit Operations evolution (non-earmarked)Corporate – R$ Mi

212,976

260,363

343,250444,849

2005 2006 2007 Sep/08

CAGR = 27.2%

Credit as % GPD - (total)

28.1%

30.7%

34.7%39.1%

2005 2006 2007 Sep/08

* Source: Central Bank of Brazil

179,355

2004

26.9%

2004

* Fonte: BACEN Set/08

%

%

%

%Ranking Bank %

1 Itaú + Unibanco 22,9%2 BB + Nossa Caixa 18,5%3 ABN + Santander 17,6%4 Bradesco 13,9%5 Caixa Econômica 5,6%6 HSBC 3,3%7 Votorantim 2,9%8 Safra 2,8%

17

How We See CompetitionOur sophisticated and diversified product portfolio allows us tobenefit from an untapped demand in our market niche

Larg

e C

orpo

rate

Larg

e-M

iddl

eM

iddl

e

Client Size1

2,000+

250- 2,000

30-250

Clients NeedsHow We See Competition?

Individuals

Con

sum

er

Industry Supply

Product Sophistication

Products

Onshore / Offshore loansGuaranteesDebt capital marketsFIDC / securitizationStructured trade financeStructured project financeHedge and derivatives

Loans (working capital, revolving credit)Advances on receivablesTrade financeGuarantees

Untapped DemandUntapped Demand

Onshore / Offshore loansGuaranteesDebt capital marketsFIDC / securitizationStructured trade financeStructured project financeHedge and derivatives

Payroll deductible loans

LEGEND: High Mid-High Medium Low# de clientes potenciais

18

. Who we are

. Business Segments

. Competition

. Financial Highlights

. Conclusion

. Appendix

19

D - H 0.6%

AA - C 99.4%

R$ 34.6 Mi

R$ 5,294.7 Mi

PDD – % loan portfolio (Sep 08)

0.7%

2.2% 1.9% 1.1%

Wholesale + Large Middle

MiddleMarket

PayrollDeductible

TOTAL

High Quality of Credit Portfolio

20012002 2003 2004 2005 2006 2007

0.1% 0.7% 1.2% 0.0% 0.0% 0.2%

1.8% 2.7% 1.6% 1.2% 1.4% 1.0%

Sep 08

0.1%

1.1%

Losses / Portfolio %

Provision / Portfolio %

20

R$ million

Financial Highlights

Funding

25.0% 22.1% 25.0% 28.3% 23.3%24.4% 20.2%

19.0%22.4% 19.5% 13.4% 11.3%

10.5%10.3% 9.2%

1.8% 2.4% 2.5%

2.7% 7.4% 35.4% 44.0%

43.0%

36.3% 40.6%

Sep 2007 Dec 2007 Mar 2008 Jun 2008 Sep 2008

3,164.6

3,841.34,354.3

4,819.4

5,459.3

Corporate

Institutional

BNDESInternational

Local

Individuals

21

Financial Highlights

5.5%

6.6% 6.4%

3Q07 2Q08 3Q08

37.435.1

35.8

3Q07 2Q08 3Q08

NIM – % Efficiency Ratio – %

4Q07 1Q08

39.2 38.86.7%

4Q07

6.4%

1Q08

23.3

48.443.4

3Q07 2Q08 3Q08

10.1%15.5%

16.9%

3Q07 2Q08 3Q08

CAGR = 107.7%

Net Income (R$ Mi) ROAE (%)

22

. Who we are

. Business Segments

. Competition

. Financial Highlights

. Conclusion

. Appendix

23

Proven Track Record

Growth despite avderseeconomic conditions

Mexican Crisis

Credit Portfolio

1996 2000 2001 20032002199919981997 2004 2005 2006 2007

Asian Crisis

Russian Crisis

Devaluation of R$

“Apagão”

September 11th

Argentinean Crisis

Presidential Elections of

Lula

Banco Santos Bankruptcy

0.33% 0.39% 0.10%0.02%0.00% 0.02% 0.06%

0.67%

0.00% 0.02% 0.06%

1.09%371

727640

1,095

1,619

2,452

2,061

1,749

2,011

2,605

2,911

4,992

Loses / Credit Portfolio (R$ million)

Sep08

0.06%

6,879

1.2%

0.39%0.7%

24

• Controlling Shareholder´s support brings liquidity comfort.

• Management commitment strengthened by a 9.5% stake in the bank.

• Expertise in credit analysis.

• Competitive Efficiency Ratio.

• Wide range of products.

• Increase of middle market participation in the portfolio.

• Banks´ M&A.

• Increase of margins as a consequence ofglobal liquidity constraints.

• Distribution channel.

• Wholesale funding concentration.

• Global crisis consequences in Brazilian economy.

• Increase of bank regulation, restricting productsand increasing capital requirements.

SWOT Analysis - Banco ABC BrasilStrengths Weaknesses

Opportunities Threats

25

ContactsInvestor Relations

Sergio Lulia Jacob – Executive VP & IR OfficerAlexandre Sinzato – IR ManagerEduardo Randich – IR Analyst

Henrique Mendonca – IR Analyst

Web Site: www.abcbrasil.com.br/riEmail: ri@abcbrasil.com.br

Phone: +55 (11) 3170 2186

26

. Who we are

. Business Segments

. Competition

. Financial Highlights

. Conclusion

. Appendix

27

Corporate Structure

CEOTito Enrique da Silva Neto

Deputy CEOAnis Chacur Neto

Credit Large

RiskManagement Credit Middle

Legal

CFO/COOSergio Borejo

Commercial MiddleMarket VP

Gustavo A. Lanhoso

Treasury and IR VPSergio Lulia Jacob

CommercialCorporate VP

Jose Eduardo C. Laloni

AuditingCommittee

InternalAuditing

Credit GroupBahrein

BOARD

28

3Q08 Net Income Breakdown

*Including the Opportunity Cost (CDI x Average Equity) in 3Q08: R$ 32.2 mi; 2Q08: R$ 30.3 mi; in 3Q07: R$ 24.0 mi.** Treasury Results already adjusted with the effect of foreign exchange variation on Offshore Investments.*** Taxes already adjusted with the impact generated by the foreign exchange variation on Offshore Investments.

Net In

terest 

Income

Other Operating  Expenses Income Tax and 

Social  Contribution

Profit Sharing

Impact of IOE

Services

Loan  Operations

Treasury

NET  INCOME

88.8

(27.8)

(13.9)

(22.2)

105.4

7.0

(15.2)

4.5

12.1 48.4

ResultS (R$ mi) 3Q08 2Q08 Chg.(%) 3Q07 Chg.(%) 9M08 9M07 Chg.(%)

Credit* 100.1             86.4                15.8                         57.8  73.1                          259.4           141.3  83.6           

PDD (11.3)              (6.5)                 73.8                         (4.8) 135.3                         (25.7)           (10.0) 157.0         

Services                12.1                 10.8  12.0                           9.3  30.1                            32.0              29.9  7.0             

Treasury ** 4.5                  9.8                  (54.5)                        (0.8) (656.9)                         28.3              23.2  21.8           

Operational Revenues              105.3               100.5                 4.8              61.5               71.3               293.9           184.4             59.4 

Other Income / Expenses (27.8)              (27.8)              (0.1)              (21.4)           29.8             (79.1)              (80.6)           (1.9)            

Profit Sharing (14.0)              (11.9)              17.3                         (4.5) 210.3           (40.8)              (11.5)           254.8         

Taxes ***               (15.2)               (17.4) (12.6)                      (12.3) 23.6             (44.3)                        (24.6) 80.0           

Net Income                48.4                 43.4               11.5              23.3             107.7               129.8              67.7             91.7 

29

233.7

(79.1)

(40.8)

(63.4)

293.9

19.1

(44.3)

28.3

32.0 129.8

9M08 Net Income BreakdownNet In

terest 

Income

Other Operating  Expenses Income Tax and 

Social  Contribution

Profit Sharing

Impact of IOE

Services

Loan  Operations

Treasury

NET  INCOME

30

3Q08 Expenses Breakdown

Expenses (R$ mi) 3Q08 2Q08 Chg.(%) 3Q07 Chg.(%) 9M08 9M07 Chg.(%)

Personnel (17.6)          (16.0)          10.0           (12.5)          41.0           (47.4)          (32.4)          46.2          

Other administrative expenses (9.4)            (8.3)            14.1           (7.3)            29.3           (25.3)          (35.2)          (28.1)         

Comissions ‐ Payroll deductible (2.9)            (2.6)            10.6           (0.8)            259.5         (7.6)            (1.6)            373.5        

Profit Sharing (14.0)          (11.9)          17.3           (4.5)            210.3         (40.8)          (11.5)          254.8        

Taxes (0.8)            (0.7)            13.3           (1.0)            (20.0)          (2.3)            (3.0)            (23.1)         

Total          (44.7)          (39.5)            13.1           (26.1)            71.3         (123.4)          (83.7)           47.4 

3Q08 2Q08 Chg.(%) 3Q07 Chg.(%) 9M08 9M07 Chg.(%)

Associates 514             483             31               380             134             514             380             134            

Front‐Office 195             178             17                           118  77               195                         118  77              

Back‐Office 319             305             14                           262  57               319                         262  57              

31

Wholesale + Large Middle Middle Market Payroll Deductible

Past Due (> 91 days)

Credit Portfolio*

R$ Mi

4,165.8

942.7

220.8

Write off

1.1 1.4

0.35,329.3

2.8

0.0%

0.1% 0.1% 0.1%

4.3

13.1

0.9

18.3

0.1%

1.4%

0.4%0.3%*Excluding Guarantees.

Total

% PortfolioR$ Mi

% PortfolioR$ Mi

Credit Portfolio Data 3Q08

32

DisclaimerThe material that follows is a presentation of general background information about Banco ABC Brasil S.A. ( “Banco ABC” or the “Bank”) as of the date of the presentation. It is information in summary form and does not purport to be complete. No representation or warranty, express or implied, is made concerning, and no reliance should be placed on, the accuracy, fairness, or completeness of this information.

This presentation may contain certain forward-looking statements and information relating to Banco ABC that reflect the current views and/or expectations of the Bank and its management with respect to its performance, business and future events. Forward looking statements include, without limitation, any statement that may predict, forecast, indicate or imply future results, performance or achievements, and may contain words like “believe,” “anticipate,” “expect,” “envisages,” “will likely result,” or any other words or phrases of similar meaning. Such statements are subject to a number of risks, uncertainties and assumptions. We caution you that a number of important factors could cause actual results to differ materially from the plans, objectives, expectations, estimates and intentions expressed in this presentation. In no event, neither the Bank nor any of its affiliates, directors, officers, agents or employees shall be liable before any third party (including investors) for any investment or business decision made or action taken in reliance on the information and statements contained in this presentation or for any consequential, special or similar damages.

Securities may not be offered or sold in the United States unless they are registered or exempt from registration under the United States Securities Act of 1933. Any offering of securities to be made in the United States will be made solely by means of an offering circular that may be obtained from the placement agents or the underwriters. Such offering circular will contain, or incorporate by reference, detailed information about Banco ABC and its business and financial results, as well as its financial statements.

This presentation does not constitute an offer, or invitation, or solicitation of an offer, to subscribe for or purchase any securities. Neither this presentation nor anything contained herein shall form the basis of any contract or commitment whatsoever.

The market and competitive position data, including market forecasts, used throughout this presentation was obtained from internal surveys, market research, publicly available information and industry publications. Although we have no reason to believe that any of this information or these reports are inaccurate in any material respect, we have not independently verified the competitive position, market share, market size, market growth or other data provided by third parties or by industry or other publications. Banco ABC, the selling shareholders, the placement agents and the underwriters do not make any representation as to the accuracy of such information.This presentation and its contents are proprietary information and may not be reproduced or otherwise disseminated in whole or in part without Banco ABC’s prior written consent.