The document provides an earnings release and financial highlights for Banco ABC Brasil for 1Q10. Key points include: - Return on average equity reached 15.2% for 1Q10. - The credit portfolio grew 11.5% over 4Q09 to BRL 9.48 billion. - Adjusted net income for 1Q10 was BRL 46.9 million, up 5.5% over 4Q09. - A USD 300 million subordinated debt issuance was completed in April 2010 to increase capital.

1. 1
1Q10 Earnings Release
Anis Chacur Neto
Deputy CEO
Sérgio Lulia Jacob
Director Vice-President & IRO

2. Disclaimer
The following material, on this date, is a presentation containing general information about the
Banco 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 according
to the regulations of the Brazilian and International securities and exchange commissions.
These statements are based on certain assumptions and analyses by the Company that reflect
its experience, the economic environment, future market conditions and expected events by
the 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 that
may lead to significant differences between the actual results and the statements of
expectations about future events or results include the company’s business strategy, Brazilian
and International economic conditions, technology, financial strategy, financial market
conditions, uncertainty regarding the results of its future operations, plans, objectives,
expectations and intentions, among others. Considering these factors, the actual results of the
company may be significantly different 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 a
recommendation to potential investors and no investment decision is to be based on the
veracity, current events or completeness of this information or these opinions. No advisors to
the company or parties related to them or their representatives should have any responsibility
for any losses that may result from the use or contents of this presentation.

3. 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)

4. 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 offshore
issuance of Subordinated Notes in the
amount of USD300 million. These Notes
have increased Basel Index by around 550
bps since April 2010.

5. Credit Portfolio Quality
1 2 3 4 5 6 7
Segments
Loan 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

6. 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 Paulo
52.4%
São Paulo -
Countryside
28.9%
Rio de
Janeiro
7.3%
South
11.4%

7. 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 Paulo
49.5%
São Paulo -
Countryside
9.9%
Rio de Janeiro
9.8%
South
24.9%
Minas Gerais
5.8%
1Q09 4Q09 1Q10
Ticket 1.9 2.0 2.0
Duration 209 258 256
Groups 388 618 652

8. 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

9. Funding
(BRL Mi)
10%
9%39% 32%
24%
23%
24%
International
22%
5,076.1 4,999.4
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
Financialinstitutions
Institutional
Corporate

10. 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

11. 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

12. Profitability
ADJUSTED NET INCOME
BRL million
ADJUSTED ROAE
(p.a.)
24,0
35,4
38,1
44,5 46,9
8,3%
12,0%
13,0%
14,8% 15,2%* *
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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

13. Contacts
Investor Relations
Sérgio Lulia Jacob
Director Vice-President & IRO
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Alexandre Sinzato, CFA
IR Superintendent
www.abcbrasil.com.br/ir
ri@abcbrasil.com.br
+55 (11) 3170-2186