Slides
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Earnings Conference Call 4th Quarter and Year of 2025 February 9th, 2025
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Disclaimer Any statements that may be made during this conference regarding ABC Brasil's business prospects, projections, operational and financial goals constitute beliefs and assumptions of the company's management, as well as information currently available to ABC Brasil. Future considerations are not a guarantee of performance and involve risks, uncertainties and assumptions, as they refer to future events and, therefore, depend on circumstances that may or may not occur. Investors and analysts should understand that general conditions, industry conditions and other operating factors may affect ABC Brasil's future results and may lead to results that differ materially from those expressed in such future conditions. In compliance with the General Data Protection Law, we also inform you that this presentation is being recorded and broadcast on our social networks, LinkedIn and YouTube and that moving forward, you are aware that personal data, such as image and voice, may be shared without any harm or non-compliance with the law. 2
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 2025 Highlights Net Income ROAE Profitability Net Interest Income & NIM Coverage Ratio1 Net Interest Income 3 R$1.0 billion 15.2% R$2.5 billion 4.3% NIM of 93% Total Expected Credit Loss / Stage 3 501% Total Expected Credit Loss / Overdue +90 Days Credit Portfolio R$54.7 billion 3.0% in 12 months Increase of Note: 1 The Total Expected Credit Loss includes the Prospective provision of R$190 million
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Expanded Credit Portfolio1 4 1Q25 2Q25 3Q25 4Q25 Large Corporate Corporate Middle 4.7 52.153.2 51.2 4Q24 52.3 54.7 16.4 32.7 4.1 15.3 32.0 3.9 16.1 32.1 3.9 15.8 32.1 4.3 16.2 33.8 +3.0% +4.7% +3.4% -0.9% +15.0% Chg 12M Expanded Credit Portfolio 1 4Q25 3Q25 4Q25x3Q25 4Q24 4Q25x4Q24 (R$ million) Res. 4,966 % Total Res. 4,966 % Total Chg 3M Res. 2,682 % Total Chg 12M Expanded Credit Portfolio 54,742 100% 52,303 100% 4.7% 53,171 100% 3.0% Large Corporate 16,228 29.6% 15,806 30.2% 2.7% 16,379 30.8% -0.9% Corporate 33,780 61.7% 32,148 61.5% 5.1% 32,676 61.5% 3.4% Middle 4,734 8.6% 4,348 8.3% 8.9% 4,116 7.7% 15.0% Note: 1 Based on the new client segmentation, historical data has been reclassified from 2024 onwards for comparability purposes
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Retail & Wholesale 8.2% Financial Services 6.5% Real Estate 7.4% Transports & Logistics 6.5% Agribusiness 23.3% Energy 11.7% (Dec/25) Economic Sectors 5 Services 8.4% Sugar & Ethanol Agricultural Inputs Generation Distribution0.6% Transmission Services1.9% Wholesale 1.6% Non Food RetailOthers Construction & Developers 1.0% Others Insurance, Acquirers & Others 1.6% Banks 1.3% Storage and Logistics 0.9% Maritime Transport Others Oil, Gas & Chemicals Food Industry Consumer Goods Industry Heavy Construction 2.1% Metal & Mining 1.9% Water & Sewage 1.5% Automotive 1.4% Telecom 1.2% Pulp & Paper 1.2% Textile Industry Grains Chain Others 11.6% 5.9% Agriculture & Livestock 2.7% 8.3% 2.8% 8.4% 4.7% 6.4% 3.1% 4.3% 5.3% 3.7% 2.9% 2.7% 4.0% 4.8%
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Revenue with Clients1 Notes: 1 Margin with Clients + Service Revenues 2 High Capital Consumption Revenues include Classified Loans, Guarantees and Energy 3 Low Capital Consumption Revenues include Cash Management, Insurance Brokerage, Derivatives, FX and Investment Banking 6 High Capital Consumption2 Low Capital Consumption3 (R$ million) 32% 27% 30% 39% 38% 45% 46% 68% 73% 70% 61% 62% 55% 54% 925 1,061 1,316 1,639 1,748 1,905 1,947 2019 2020 2021 2022 2023 2024 2025
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Net Interest Income 359 341 373 393 389 143 441 373 182 504 669 77 183 3Q25 4Q25 1,431 2024 1,495 2025 135 131 4Q24 83143 1Q25 71161 2Q25 626 567 604 652 713 2,376 2,537 +14.0% +9.4% +6.8% 4Q24 1Q25 2Q25 3Q25 4Q25 2024 2025 4.2% 3.8% 4.1% 4.4% 4.7% 4.3% 4.3% Net Interest Income NIM Shareholders’ Equity Remunerated at CDI Rate Financial Margin with Market Financial Margin with Clients (% p.a.)(R$ million) 7
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 63.3 25.4 4Q24 42.3 32.9 27.3 1Q25 45.7 34.1 33.3 2Q25 39.9 37.7 33.1 3Q25 39.7 46.8 43.8 4Q25 158.7 197.6 117.8 2024 167.6 151.4 133.1 2025 132.5 102.6 113.0 110.7 125.9 474.1 452.1 39.4 Service Revenue (R$ million) Insurance Brokerage Fees and Commercial Banking Investment Banking Guarantees Issued 26.9% 23.1% 23.3% 22.0% 24.4% 24.9% 23.2% Service Revenue / Service Revenue + Margin with Clients 8
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Credit Portfolio Quality 9 Expanded Provision Expenses Expected Credit Loss1 (R$ milhões) LC C M Total4 1.3% 1.5% 6.3% 2.3% 4T24 0.8% 1.6% 7.0% 2.1% 1T25 0.8% 1.8% 7.4% 2.2% 2T25 0.9% 1.9% 6.9% 2.4% 3T25 1.2% 1.9% 6.4% 2.4% 4T25 Res. 4,9663Res. 2,6822 Expanded Provision Expenses Expanded Provision Expenses / Expanded Portfolio Notes: 1 Based on the new client segmentation, historical data has been reclassified from 2024 onwards for comparability purposes 2 % of Loan Portfolio 3 % of Expanded Credit Portfolio 4 The Total Expected Credit Loss balance includes a Prospective R$190 million 0.7% 4Q24 0.5% 1Q25 0.6% 2Q25 0.7% 3Q25 0.9% 4Q25 91.3 63.5 79.1 90.3 125.6 Res. 2,6822 Res. 4,9663
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Notes: 1 Based on the new client segmentation, historical data has been reclassified from 2024 onwards for comparability purposes 2 % of Loan Portfolio Credit Portfolio Quality Overdue for More Than 90 Days (includes falling due and overdue installments)1 R$ million and % of portfolio 273 485 382 319 262 4Q24 1Q25 2Q25 3Q25 4Q25 Overdue Balance 0.0% 1.0% 3.2% 1.1% 0.0% 1.0% 3.9% 0.9% 0.0% 0.7% 4.1% 0.7% 0.1% 0.5% 3.3% 0.6% 0.0% 0.4% 2.8% 0.5% LC C M Total 10 Res. 2,6822 Res. 4,9663 3 % of Expanded Credit Portfolio
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Credit Portfolio Quality 11 Stages 2 and 3 Operations1 Coverage Ratio1 Notes: 1 % of the Expanded Portfolio 2 The Expected Credit Loss includes a Prospective provision of R$190 million ECL2 / +90d NPL ECL2 / Stage 3 ECL2 / Stages 2+3 Stage 2 Stage 3 Stages 2+3 2.4% 3.1% 1Q25 2.4% 3.4% 2Q25 2.6% 3.4% 3Q25 5.5% 5.8% 6.0% 4Q25 6.0% 2.6% 3.4% 227% 307% 501% 90% 93% 90% 93% 39% 39% 39% 40% 1Q25 2Q25 3Q25 4Q25 389%
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Expenses 4Q24 1Q25 2Q25 3Q25 4Q25 2024 2025 37.7% 42.1% 38.4% 38.8% 37.9% 37.9% 39.2% Efficiency Ratio (Expenses/Revenues) 12 Efficiency 4Q25 3Q25 4Q25x3Q25 4Q24 4Q25x4Q24 2025 2024 2025x2024 (R$ million) Res. 4,966 Res. 4,966 Chg 3M Res. 2,682 Chg 12M Res. 4,966 Res. 2,682 Chg 12M Efficiency Ratio (A/B) 37.9% 38.8% (91) bps 37.7% 18 bps 39.2% 37.9% 128 bps Expenses (A) (302.9) (279.3) 8.5% (277.0) 9.4% (1,107.4) (1,048.3) 5.6% Personnel (135.0) (126.7) 6.5% (128.4) 5.1% (516.9) (497.4) 3.9% Other Administrative (86.8) (71.1) 22.0% (73.3) 18.3% (295.3) (272.0) 8.6% Profit Sharing (81.2) (81.4) -0.3% (75.2) 7.9% (295.2) (278.9) 5.8% Revenues (B) 799.8 720.1 11.1% 734.9 8.8% 2,826.7 2,766.1 2.2% Net Interest Income pre-Provisions 713.4 652.0 9.4% 625.6 14.0% 2,536.5 2,375.7 6.8% Service Revenues 125.9 110.7 13.8% 132.5 -5.0% 452.1 474.1 -4.6% Tax Expenses (41.9) (40.2) 4.4% (32.8) 28.0% (159.7) (104.4) 52.9% Other Revenues/(Expenses) pre-Provisions 2.5 (2.4) -202.1% 9.5 -73.7% (2.3) 20.7 -111.3%
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Funding 11,571 36,936 3,624 6,387 4Q24 9,384 35,582 3,672 6,472 1Q25 9,238 36,201 3,307 6,581 2Q25 7,008 37,335 2,872 6,700 3Q25 7,778 40,475 2,644 6,759 4Q25 58,518 55,111 55,326 53,915 57,656 Senior International Senior Domestic Subordinated Financial Letters Shareholders’ Equity Trade Finance Multilateral Agencies, Deposits & Others Institutional Individuals Corporates BNDES Onlending Equity 3.1% 10.3% 33.4% 17.6% 14.3% 9.5% 11.7% Funding 4Q25 Funding Evolution (R$ million) 13
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Basel Ratio & Shareholders’ Equity (R$ million) 11.3% 2.9% 2.3% 4Q24 11.7% 3.1% 2.5% 1Q25 11.8% 3.0% 2.5% 2Q25 11.9% 2.4% 2.4% 3Q25 11.9% 1.9% 2.4% 4Q25 16.5% 17.2% 17.3% 16.7% 16.3% Tier 2 AT1 CET1 8,962 6,387 9,072 6,472 9,174 6,581 9,138 6,700 6,759 9,055 Shareholders’ EquityReference Equity 14.3% 2.4% Basel Ratio 3Q25 0.5% Net Income -0.4% Interest on Capital (IoC) -0.4% Δ Debt Issuance (AT1 & Tier II) 0.1% Others -0.3% Δ RWA 13.8% 2.4% Basel Ratio 4Q25 16.7% 16.3% Tier II Tier I Basel Ratio 3Q25 vs. 4Q25 Basel Ratio 14
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Recurring Net Income | 2024 x 2025 Net Interest Income ROAE (%) (R$ million) 15 971 1,002 63 165 100 2024 Net Income Margin w/ Clients (68) Margin w/ Market BV at CDI Rate (86) Provision Expenses (22) Service Revenues (43) Expenses (64) Other Income Taxes (16) Profit Sharing 2025 Net Income 15.7% 15.2%(0.5) p.p +3.2%
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 2025 Guidance Revised Guidance 2025 Actual 2025 Expanded Credit Portfolio Growth¹ 1% to 4% 3.0% Expenses Growth Personnel, Other Administrative and Profit Sharing 4% to 7% 5.6% Efficiency Ratio Expenses/Income 39% to 40% 39.2% 16 Note: 1 Includes: Loans, Guarantees Issued and Private Securities.
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 2026 Guidance Note: 1 Includes: Loans, Guarantees Issued and Private Securities. Guidance 2026 Expanded Credit Portfolio Growth¹ 6% to 10% Middle’s Expanded Credit Portfolio Growth¹ 12% to 18% Expenses Growth Personnel, Other Administrative and Profit Sharing 4% to 8% Efficiency Ratio Expenses/Income 37.5% to 39.5% 17
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Appendix
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Managerial Income Statement 20 Managerial Income Statement 4Q25 3Q25 4Q25x3Q25 4Q24 4Q25x4Q24 2025 2024 2025x2024 (R$ million) Res. 4,966 Res. 4,966 Chg 3M Res. 2,682 Chg 12M Res. 4,966 Res. 2,682 Chg 12M Net Interest Income 713.4 652.0 9.4% 625.6 14.0% 2,536.5 2,375.7 6.8% Financial Margin with Clients 389.1 392.6 -0.9% 359.5 8.2% 1,494.9 1,431.4 4.4% Shareholders' Equity Remunerated at CDI Rate 181.6 182.7 -0.6% 131.1 38.5% 668.6 503.6 32.8% Financial Margin with Market 142.7 76.8 85.9% 135.0 5.7% 373.1 440.8 -15.4% Provision Expenses (126.1) (89.4) 41.1% (97.6) 29.3% (363.9) (278.3) 30.8% Net Interest Income post-Provisions 587.3 562.7 4.4% 528.1 11.2% 2,172.6 2,097.4 3.6% Service Revenues 125.9 110.7 13.8% 132.5 -5.0% 452.1 474.1 -4.6% Guarantees Issued 39.7 39.9 -0.4% 43.8 -9.3% 167.6 158.7 5.7% Investment Banking 46.8 37.7 24.1% 63.3 -26.1% 151.4 197.6 -23.4% Insurance Brokerage Fees and Commercial Banking 39.4 33.1 19.1% 25.4 54.8% 133.1 117.8 12.9% Personnel & Other Administrative Expenses (221.7) (197.9) 12.1% (201.8) 9.9% (812.2) (769.4) 5.6% Personnel Expenses (135.0) (126.7) 6.5% (128.4) 5.1% (516.9) (497.4) 3.9% Other Administrative Expenses (86.8) (71.1) 22.0% (73.3) 18.3% (295.3) (272.0) 8.6% Tax Expenses (41.9) (40.2) 4.4% (32.8) 28.0% (159.7) (104.4) 52.9% Other Operating Income/Expenses 2.5 (2.4) -202.1% 5.3 -53.3% (2.3) 11.1 -120.9% Non Operating Income 0.6 (1.0) -158.1% 0.7 -19.5% 5.4 3.3 66.2% Earnings before Tax and Profit Sharing 452.5 431.9 4.8% 432.1 4.7% 1,656.0 1,712.1 -3.3% Income Tax and Social Contribution (92.0) (88.4) 4.1% (107.8) -14.6% (341.2) (441.3) -22.7% Profit Sharing (81.2) (81.4) -0.3% (75.2) 7.9% (295.2) (278.9) 5.8% Minority Interest (3.8) (5.3) -28.4% (6.0) -36.8% (17.6) (20.6) -14.6% Recurring Net Income 275.5 256.8 7.3% 243.1 13.4% 1,002.0 971.3 3.2%