FAQ

The Investor Relations (IR) department of ABC Brasil does not directly provide the Income Tax Statement (Informe de Rendimentos) to shareholders. The method of retrieval depends on where your shares are held in custody:

1. Shares held with the Transfer Agent / Bookkeeper (Itaú Unibanco):
Itaú Unibanco S.A. is the financial institution responsible for bookkeeping the shares issued by ABC Brasil. The tax statement must be obtained exclusively through the Digital Correspondence Portal.

Step-by-step guide for first-time access to the Itaú Portal:

1. Access correspondenciasdigitais.itau.com.br and click on Primeiro Acesso (First Access);
2. Enter your CPF number and date of birth (for Individuals) or CNPJ and date of incorporation (for Legal Entities);
3. Select an identity verification method (receive a security code via SMS or e-mail);
4. Enter the verification code received and establish your personal access password;
5. Log in using your CPF/CNPJ and password. Documents will be available under the “Meus Informes” (My Reports) tab.

Itaú Shareholder Services Contact Center (Bookkeeping):
For questions or assistance regarding book-entry shares, contact:

• 3003-9285 (Capitals and Metropolitan Regions in Brazil)
• 0800 720 9285 (Other Regions in Brazil)
• Operating hours: Monday to Friday, from 9:00 a.m. to 6:00 p.m. (Brasília Time).

2. Shares held in Brokerage Accounts (B3 Custody):
If your shares are deposited in custody with a brokerage firm, your income tax statement and custody position statements must be issued directly through your broker’s portal or app, or accessed via the B3 Investor Area.

For detailed instructions, visit our dedicated IR page: Income Tax Statement – ABC Brasil.

Shares issued by Banco ABC Brasil S.A. are listed and traded on B3 – Brasil, Bolsa, Balcão in Brazilian Reais (BRL) under the ticker:

• ABCB4: Preferred Shares (PN) – ISIN Code: BRABCBACNPR4

Preferred shares (ABCB4) represent the class traded on the exchange with high liquidity on B3’s secondary market, concentrating the daily trading volume of the institution.

The standard trading lot is 100 shares. For orders ranging from 1 to 99 shares, transactions are carried out on the fractional market under the ticker ABCB4F.

Tag Along Rights (Minority Shareholder Protection):
ABC Brasil’s Bylaws and B3’s Level 2 Corporate Governance Regulations guarantee 100% Tag Along rights for preferred shares (ABCB4). This ensures that in the event of a change of corporate control, minority shareholders have the right to sell their shares receiving 100% of the price paid per share to the controlling group, exceeding the statutory minimum of 80% mandated by Brazilian Corporate Law (Law No. 6,404/76).

Preemptive Rights:
Whenever the bank approves a share capital increase through a private subscription of new shares, all shareholders are granted preemptive rights to subscribe for new shares in proportion to their existing holdings, under identical price and payment conditions, protecting investors against equity dilution.

To acquire shares of ABC Brasil, an investor must trade through an authorized Securities Brokerage Firm (Corretora) registered with the Central Bank of Brazil, the CVM, and B3.

Step-by-step guide to investing:

1. Open an account with a brokerage firm of your choice;
2. Transfer funds from your bank checking account to your brokerage account;
3. Access your broker’s trading platform (Home Broker or mobile app);
4. Enter ticker ABCB4 (or ABCB4F for fractional lots from 1 to 99 shares), select the desired quantity and price, and submit your buy order.

Shareholder Remuneration Policy:
ABC Brasil’s Bylaws mandate a minimum annual distribution of 25% of adjusted net income. Historically, the bank’s remuneration policy maximizes the tax-deductible limit for Interest on Equity (JCP – Juros sobre Capital Próprio), calculated as Shareholders’ Equity multiplied by the Long-Term Interest Rate (TJLP/TLP). In practice, this policy yields semi-annual distributions with an average historical payout of approximately 40% of earnings.

Payment Channels:

• Shares in custody with B3 (Brokerage Accounts): Payments are credited directly to the investor’s brokerage account.
• Shares in book-entry form (Itaú Unibanco): Payments are deposited into the bank account registered by the shareholder with Itaú Unibanco.

Taxation:
Dividends are fully exempt from Brazilian Income Tax for individual investors residing in Brazil. Interest on Equity (JCP) is subject to withholding income tax (IRRF) at a rate of 17.5%, except for shareholders who demonstrate legal immunity or tax exemption.

To consult historical payout records, minutes, and per-share figures, visit the dedicated page: Dividends and JCP – ABC Brasil.

The controlling shareholder of Banco ABC Brasil S.A. is Arab Banking Corporation (B.S.C.) – Bank ABC, an international financial institution holding over 60% of the institution’s voting capital.

Founded in 1980 and headquartered in the Kingdom of Bahrain, Bank ABC is a prominent international bank in the Middle East and North Africa (MENA), with a global presence across major financial centers such as London, New York, Paris, Frankfurt, Milan, and Singapore.

Bank ABC’s corporate control provides financial strength, competitive international funding access, and institutional support of global standard to ABC Brasil.

Origins and Foundation:
The institution originated with the establishment of Banco Roma in 1989 by Grupo Roberto Marinho. In 1990, Bahrain-based Arab Banking Corporation (Bank ABC) partnered with Grupo Roberto Marinho to capitalize the bank, creating Banco ABC Roma S.A. focused on corporate lending and treasury. The current executive leadership team assumed management of the bank in 1991.

Change of Control and Rebranding (1997):
In 1997, Bank ABC acquired the remaining stake held by Grupo Roberto Marinho, assuming full corporate control, with the executive officers acquiring a minority interest. The institution officially adopted the name Banco ABC Brasil S.A.

IPO on B3 (2007):
In 2007, ABC Brasil conducted its Initial Public Offering (IPO) on the Brazilian stock exchange, listing directly on B3’s Level 2 Corporate Governance segment, currently supported by a broad shareholder base and a free float exceeding 25%.

Expansion and Growth Strategy:
Over recent decades, the institution has continuously expanded its operations:

• Entry into the Middle Market segment in 2019 (companies with annual revenues between R$ 30 million and R$ 300 million), representing one of the bank’s key growth drivers;
• Development of the Investment Banking platform, encompassing Debt Capital Markets (DCM), Mergers & Acquisitions (M&A), Project Finance (infrastructure financing), and Equity Capital Markets (ECM);
• Expansion into complementary businesses including Energy Trading (Comercializadora de Energia), Insurance Brokerage (Corretora de Seguros), and Visio (Credit Recovery).

ABC Brasil’s growth is driven by the strategic pillars of Clients, Products, and Channels. Learn more on our history page: Our History – ABC Brasil.

B3’s Level 2 Corporate Governance is a specialized listing segment for companies that voluntarily adopt higher standards of transparency, accountability, and minority shareholder protection beyond legal requirements.

Key Level 2 commitments of ABC Brasil:

• 100% Tag Along rights for preferred shares (ABCB4);
• Voting rights for preferred shareholders in transformative corporate events (mergers, spin-offs, consolidations);
• Annual financial statements prepared and published under international IFRS standards;
• Unified two-year term for Board of Directors members;
• Mandatory independent directors on the Board;
• Possibility of establishing the Fiscal Council upon shareholder request;
• Minimum free float of 25% of total capital;
• Adherence to the Market Arbitration Chamber of B3 for corporate dispute resolutions.

All financial information and statements of ABC Brasil — including Earnings Releases, DFP, ITR, and IFRS statements — are centralized in the Results Center of the IR portal: Results Center – ABC Brasil.

In the Results Center, shareholders and analysts have access to:

• Detailed quarterly Earnings Releases;
• Institutional quarterly presentation decks;
• Interactive spreadsheets with historical time series;
• Webcasts, conference call audios, and transcripts.

Official filings are also available via the Brazilian Securities Commission (CVM) system and B3’s website.

The core business line of ABC Brasil is corporate financial intermediation and commercial credit for mid-sized and large corporations (Middle, Corporate, and Large Corporate segments).

This core activity is complemented and enhanced by specialized units:

• Investment Banking: Operations in Debt Capital Markets (DCM) and Mergers & Acquisitions (M&A), as well as Project Finance (infrastructure project structuring) and Equity Capital Markets (ECM) (equity offerings and listings);
• ABC Brasil Corretora de Seguros: Structuring corporate insurance policies for risk mitigation (property and credit insurance), as well as consortium solutions;
• ABC Brasil Comercializadora de Energia: Operations in the free energy market (ACL), providing trading, sourcing, and energy hedging;
• Visio (Credit Recovery): Dedicated operation for analysis, pricing of non-performing loans (NPL), credit recovery, and receivables management.

The Managerial Financial Margin reported by ABC Brasil is divided into three primary components:

• Margin with Clients: Net income directly generated from commercial credit operations, financing, and financial services with companies in the Middle, Corporate, and Large Corporate segments, reflecting business volume and credit spread.
• Margin with Market: Revenue derived from Asset and Liability Management (ALM) and Treasury positions in interest rates and currencies across domestic and offshore markets, characterized by a conservative stance and low directional risk (low VaR).
• Shareholders’ Equity remunerated at CDI: Base theoretical return on the institution’s capital base indexed to prevailing CDI rates, reflecting the return of capital prior to credit and market risk allocation.

To explore the interactive time series, visit: Managerial Financial Margin – ABC Brasil.

A share subscription occurs when ABC Brasil resolves to increase its share capital through the issuance of new shares to bolster capitalization, accommodate credit growth, and preserve robust regulatory solvency ratios.

Shareholders holding shares on the record date are granted preemptive rights to subscribe for new shares in proportion to their equity holding at the approved issue price, enabling shareholders to maintain their proportionate interest without dilution.

The subscription process of ABC Brasil follows standard regulatory milestones:

1. Resolution and Credit of Rights (ABCB2): Upon approval of the capital increase, preferred shareholders (ABCB4) as of the record date receive subscription rights under ticker ABCB2 in the proportion stipulated in the announcement;
2. Exercise or Trading Period on B3: During the established timeframe, ABCB2 holders may exercise rights via their broker’s Home Broker (or Itaú transfer agent) or trade rights on B3. Unexercised or unsold rights lapse upon expiration;
3. Payment and Financial Settlement: The investor completes the payment of the issue price for each subscribed share;
4. Conversion into Subscription Receipts (ABCB10): Upon completion of the settlement, exercised ABCB2 rights convert into ticker ABCB10 (Subscription Receipts), evidencing the subscription;
5. Round of Leftovers and Auction of Shares (ABCB10L): Subscribing shareholders may participate in leftover rounds. Unallocated shares are offered in a share auction on B3 under ticker ABCB10L;
6. Regulatory Approval and Conversion into ABCB4: Following conclusion of the process, the capital increase is submitted to the Central Bank of Brazil (BACEN). Once approved, ABCB10 receipts convert into definitive ABCB4 preferred shares.

Subscription Receipts (ABCB10) are converted into Preferred Shares (ABCB4) following formal authorization and approval of the capital increase by the Central Bank of Brazil (BACEN).

Why is BACEN approval required?
Under Brazilian banking regulations and National Monetary Council (CMN) resolutions, any share capital increase of a financial institution requires discretionary approval from the Central Bank, which verifies financial settlement, origin of capital, and prudential compliance.

Estimated timeframe:
The review begins following completion of all operational phases (including any rounds of leftovers and auction of shares). BACEN regulations provide a review period of up to 3 months, extendable if additional clarification is requested.

Final conversion:
Once BACEN approval is published and communicated to the market, ABCB10 receipts are converted into ABCB4 shares within 4 business days on B3 and Itaú books, with no additional costs to the investor.

Whenever a capital increase is approved, ABC Brasil issues a Material Fact / Notice to Shareholders and publishes an Investor Guide (Detailed Subscription FAQ) covering schedule, issue price, subscription factors, and operational procedures.

These documents are featured on the IR homepage and in the Documents Submitted to the CVM section.

To receive market announcements, notices to shareholders, earnings releases, and shareholder meeting notices directly via e-mail, subscribe to ABC Brasil’s official IR mailing list: Register for Mailing.

The schedule of upcoming earnings release dates, conference calls, and Annual General Meetings is accessible under the Events Calendar on ABC Brasil’s IR portal: Events Calendar – ABC Brasil.

This information and corporate event filings are also publicly available through the CVM (Brazilian Securities Commission) system, on B3’s website, and in our Documents Submitted to the CVM section.