RNS Number:0371O
Espirito Santo Financial Group S.A.
28 July 2003


FOR IMMEDIATE RELEASE

Contact:
Manuel Villas-Boas
Espirito Santo Financial Group
+44-20-7332-4350

- or -

Bernard Compagno
Taylor Rafferty, London
+44-20-7936-0400

- or -

James P Prout
Taylor Rafferty, New York
+1-212-889-4350


ESPIRITO SANTO FINANCIAL GROUP S.A. ANNOUNCES THE 2003 HALF YEAR RESULTS OF ITS
SUBSIDIARY BANCO ESPIRITO SANTO (Unaudited)

Luxembourg/Portugal - July 25, 2003 -- Espirito Santo Financial Group ("ESFG")
(NYSE and Lisbon Stock Exchange: ESF) subsidiary, Banco Espirito Santo (BES),
today announced its first half 2003 results.

HIGHLIGHTS
     
*    Net profit was up 12.8%, to euro 115.3 million, corresponding to an 
     annualized ROE of 12.4%.

*    Fees and commissions grew 11.8%, driven by the continuous improvement of 
     service quality and the cross-selling policy, more than offsetting the 
     decrease in net interest income (0.9%). Commercial banking revenue 
     (excluding trading) grew 3.4%. The strong growth of capital markets 
     results, up by 65%, was based on good performance in fixed-rate 
     instruments.

*    Costs grew on track with the estimate for the year, rising by 1.2%, (+4.4% 
     in June 2002), with a positive impact on cost to income, which dropped from 
     55.4% in June 2002 to 51.1% this semester.

*    Provisions increased significantly (euro 215.3 million), particularly 
     through an exceptional charge of the fund for general banking risks (of 
     euro 86.0 million), mostly (euro 65.3 million) originated by the sale of a 
     45% stake in Credibom to Sofinco. This reinforces BES Group prudent stance 
     vis-a-vis the economic situation domestically and abroad.

*    Moderate business growth, mirrored a tough macroeconomic environment. 
     Credit was up by 2.8%, while on-balance sheet customer funds rose by 6.4%, 
     with a positive impact on the transformation ratio, which dropped to 108%, 
     from 112% in June 02.

*    The solvency ratio remains comfortable and way above recommended levels 
     while the coverage of overdue loans, consistently reinforced, remains high.

An interview with President of the Executive Committee Ricardo Espirito Santo
Salgado in audio and text will be available from 8:00  am on: http://www.bes.pt.

1.  ECONOMIC ENVIRONMENT

The first half of 2003 was characterized by the continuing rise of unemployment
and low confidence levels. In addition to the uncertainties surrounding the
situation in Iraq and SARS outbreak, other problems persisted, namely excessive
capacity, the delocalization of companies to Eastern Europe and rising
competition from Asian economies: China and India.

In the United States, and after having risen at an annualized real rate of 1.4%
in the first three months of the year, GDP is thought to have grown at a very
modest pace of around 2% in the second half of the year. However, private
consumption was sustained by income tax cuts and an expansionary monetary policy
(the benchmark rate fell to 1%). The outlook for economic growth had improved by
the end of the semester.

In the Euro area, economic activity remained stagnant. Weak domestic demand, the
rise of the euro and growing unemployment, presented important constraints to
growth, giving rise, in some countries, to difficulties in complying with the
budgetary stability criteria. A clear downward trend in inflation (2% in June)
allowed the European Central Bank to cut once again its benchmark rates, the key
refinancing rate having dropped by 75 basis points, to stand at 2% at the end of
June.

By the end of the semester, equity markets had consolidated the recovery
initiated by mid-March, reflecting rising confidence indices and investors'
accrued propensity for risk. Between January and June the Dow Jones and Nasdaq
indices were up by respectively 7.7% and 21.5%. In Portugal, the PSI 20 index
rose by 11.8% between March and June, annulling the losses registered early in
the year.

The Portuguese economy is thought to have reached the bottom of the current
economic cycle during the first six months of the year. Domestic demand remained
depressed, reflecting the adjustment of families and companies to high
indebtedness levels, rising unemployment and stagnant disposable income. An
unfavorable economic situation worldwide limited the contribution of exports to
growth. Inflation continued to decline, the year-on-year inflation rate dropping
to 3.3% at the end of the semester.

2.  PRIOR NOTE TO THE ANALYSIS OF THE ACTIVITY AND RESULTS

As announced in due time, Banco Espirito Santo sold to Banque Sofinco shares
representing 45% of the share capital of Credibom - Sociedade Financeira para
Aquisicao a Credito S.A.. This transaction was reflected in the financial
statements for the period ended on June 30, 2003, through an extraordinary
profit of euro 74.3 million in BES' individual accounts and euro 65.3 million in
the consolidated accounts. This extraordinary result was fully allocated to
reinforcing, by euro 86.0 million, the fund for general banking risks, thus
canceling the effects of the operation on the half-year net profit.

BES consolidated balance sheet as of June 30, 2003 excludes Credibom's assets
and liabilities, while the income statement still reflects Credibom's
consolidation, as, from the economic standpoint, this company contributed to BES
Group half-year results.

For purposes of comparability with previous periods and whenever justified by
circumstances, the published financial and business data will also be presented
proforma (exclusion of Credibom).

3.  ACTIVITY HIGHLIGHTS

BES Group continued to conduct its commercial activity based on a strategy of
product innovation, deeper segmentation and sustained improvement of quality
standards. These factors proved decisive in the growth of on-balance sheet
customer funds, which rose by 6.4%, and particularly in that of total customer
funds, which were up by 10.5%.


                            MAIN BUSINESS VARIABLES

Euro million
                                          June                      % (2003
                                                                    /2002*)
                                      2002     2002 (*)       2003

   Net Assets                       39,268       38,912     40,752      4.7

   Loans to Customers (gross)       25,760       25,309     26,018      2.8
-  Mortgage                          8,956        8,956      8,961      0.1
-  Other Loans to Individuals        1,801        1,349      1,294     -4.1
-  Corporate                        15,003       15,004     15,763      5.1

   Loans to Individuals / Gross
   Customer Loans (%)                 41.8         40.7       39.5     -2.3 p.p.
                                                                          

   Funds
+  Deposits                         17,630       17,638     18,101      2.6
+  Debt Securities                   9,436        9,436     10,282      9.0
=  On-Balance Sheet Funds           27,066       27,074     28,383      4.8
-  EMTN and Commercial Paper         5,039        5,039      4,940     -2.0
=  On-Balance Sheet Customer        22,027       22,035     23,443      6.4
   Funds
+  Off- Balance Sheet Funds          9,996        9,996     11,936     19.4
=  Total Customer Funds             32,023       32,031     35,379     10.5

   Tansformation Ratio (%)             114          112        108       -6 p.p.
(*) Proforma: excludes Credibom

Customer loans, reflecting the adverse conditions that the Portuguese and the
international economies are going through, posted moderate growth: 2.8% if
excluding securitized credit, and 6.1% including securitized credit.

Euro million
                               June 02 (*)                          June 03                        Change (%)
                       Excluding         Including        Excluding        Including        Excluding        Including
                 Securitization*   Securitization*   Securitization   Securitization   Securitization   Securitization
Loan Portfolio            25,309            25,864           26,018           27,450              2.8              6.1
    Mortgage               8,956             8,956            8,961            9,924              0.1             10.8
    Other Loans            1,349             1,637            1,294            1,503             -4.1             -8.2
    to Ind.
    Corporate             15,004            15,271           15,763           16,023              5.1              4.9

(*) Proforma excluding Credibom

Mortgage loans remained the most dynamic item overall, rising by 10.8%; other
loans to individuals, reflecting selectivity criteria, were down by 8.2%;
corporate lending maintained the slowdown trend of the previous quarters,
growing by 4.9%.

The increase in customer funds coupled with the moderate growth of customer
loans led to an improvement in the transformation ratio, from 112% in June 2002
to 108% at the end of the first half of 2003.

Bancassurance activity, mutual funds and structured products continued to post a
significant growth (+19.4%). This trend reflects an increase in demand for
alternative saving products, explained by the current low level of interest
rates.

4. RESULTS AND PROFITABILITY

Consolidated net income reached euro 115.3 million, a year-on-year increase of
12.8%. Moreover, income before taxes and minority interests was up by 15.2%.
Return on equity (ROE), based on annualized net income, stood at 12.4%.


                                INCOME STATEMENT
Euro million
                                                                      June                   Change (%)
                                                               2002            2003

     Net Interest Income                                      379.7           376.4               -0.9
 +   Fees and Commissions                                     193.0           215.7               11.8
 =   Commercial Banking Income                                572.7           592.1                3.4
 +   Capital Markets Results                                   63.3           104.5               65.1
 =   Banking Income                                           636.0           696.6                9.5
 -   Operating Costs                                          352.0           356.2                1.2
 -   Net Provisions                                           121.6           215.3               77.1
     Credit                                                    91.1           126.7               39.1
     Securities                                                22.7           -10.7                ...
     Other                                                      7.8            99.3                ...
 +   Extraordinary Results and Other                          -18.9            40.2                ...
 =   Results Before Taxes and Minorities                      143.5           165.3               15.2
 -   Income Taxes                                              23.3            33.3               42.8
 -   Minorities                                                18.0            16.7               -7.3
 =   Net Income for the Period                                102.2           115.3               12.8


4.1 Net Interest Income

Net interest income reached euro 376.4 million, which represents a year-on-year
decrease of 0.9%, mainly explained by declining interest rates (the ECB cut the
refi rate by 75 basis points during this half-year), scarce liquidity and
reduced exposure to consumer credit. Net interest margin and net interest income
are expected to keep reflecting the adverse economic situation and moderate
business growth.

Net interest margin for the semester stood at 2.09%, which compares to 2.12% in
March 2003 and 2.18% in the first half of 2002.

4.2 Fees and Commissions

Fees and commissions reached euro 215.7 million, a year-on-year increase of
11.8%, mainly explained by traditional products, the positive contribution of
investment funds and bancassurance, and also non-recurrent fees and commissions
from project finance. Improved service quality and initiatives aimed at boosting
loyalty in the customer base were crucial contributors to the growth achieved.

In the first half of 2003, Infrastructure Journal released the Project Finance
League Tables for 2002, where, based on the number of operations carried out,
BES was ranked as follows:

- 1st, as Arranger in the Transport Sector, and 7th as Advisor;
- 2nd as Arranger in Western Europe, and 3rd as Advisor;
- 9th as Global Arranger and Advisor.

BES Investimento is thus the leading Iberian bank in project finance, also
showing the strong development of this business in recent years.

4.3 Capital Markets Results

In line with the first quarter, BES continued to steer financial management in
order to benefit from opportunities arising out of a rebounding equity market
and in particular from the evolution of interest rates, the latter benefiting
from interest rate cuts during this semester.

Investment Banking activity also performed positively this semester. BES
Investimento consolidated its leadership in Portugal (Euromoney's award for Best
M&A House) and reinforced its presence in Spain and Brazil, particularly as
originator of cross-border operations. This strong commercial dynamism was
mirrored in the expressive growth of banking income, up 31.2% year-on-year to
euro 51.6 million, and of net profit, that increased 135.4% to euro 12.0
million.

4.4 Operating Costs

Operating costs were kept within planned limits, rising by 1.2% year-on-year,
benefiting from several projects and initiatives aiming at cost control.
Depreciation and amortization showed the strongest increase, reflecting the
depreciation of investments made in modernizing processes.


                                OPERATING COSTS
Euro million
                                                            Change (%)
                                            June
                                      2002         2003

Staff Costs                          161.0        157.2           -2.4
Other Admin Costs                    128.3        129.8            1.2
Depreciation                          62.7         69.2           10.3

Operating Costs                      352.0        356.2            1.2


The rationalization plan for 2003 is proceeding according to plan. There was a
net reduction of 106 employees in the first half of the year. The objective for
the full year remains at net reduction of 250 employees.

4.5 Provisioning

Net provision charge for the period amounted to euro 215.3 million, an annual
increase of 77.1%.

Credit provisions were reinforced by 39.1% to euro 126.7 million, while other
provisions reached euro 99.3 million, including the charge for general banking
risks, which shows BES prudent stance vis-a-vis the economic situation. The
balance of fund for general banking risks reached euro 100.6 million, from euro
14.6 million in December 2002.

4.6 Extraordinary Results and Other

Extraordinary and other results include the amortization of extraordinary
pension charges, as well as an extraordinary capital gain of euro 65.3 million
from the disposal of 45% of Credibom.

4.7 Profitability

Return on assets (ROA) improved on first half 2002, positively influenced by the
securitization operations. Return on equity (ROE), based on annualized results,
stood broadly stable versus first half of 2002.


                                 PROFITABILITY
                                                                            (%) 
                      
                                          June 2002                   June 2003

Return on Equity (ROE)                         12.9                        12.4
Return on Assets (ROA)                         0.53                        0.57


5. ASSET QUALITY AND SOLVENCY

Bearing in mind the adverse economic environment, credit provisions were
increased by euro 141 million, above the increase of overdue loans (+euro 93
million).


                                Jun 02 (*)  Dec 02 (*)  Mar 03 (*)    Jun 03   YoY Change (*)
                                                                              Absolute   Relative
                                                                                          (%)

Loans to Customers
(Gross)                (Euro mn)       25,309      25,318      25,472    26,018       709   2.8
Overdue Loans          (Euro mn)        480.0       521.6       539.4     572.5        93  19.3
Overdue Loans > 90
days                   (Euro mn)        404.1       457.4       472.4     500.8        97  23.9
Provisions for Credit  (Euro mn)        609.2       685.3       702.7     750.1       141  23.1

Overdue Loans / Loans
to Customers (gross)      %           1.90        2.06        2.12      2.20            0.30  p.p.
Overdue Loans (> 90
days) / Loans to
Customers (gross)         %           1.60        1.81        1.85      1.92            0.32  p.p.

Coverage of Overdue
Loans                     %          126.9       131.4       130.3     131.0            4.10  p.p.
Coverage of Overdue
Loans > 90 days           %          150.8        49.8       148.8     149.8           -1.00 p.p.


(*) Proforma excluding Credibom

The ratio of overdue loans over 90 days stood at 1.92%, while the coverage ratio
remained strong (149.8% for overdue loans over 90 days and 131.0% for total
overdue loan coverage).

The solvency ratio remains at comfortable levels: 10.9% according to the Bank of
Portugal's rules (vs. 10.7% in December 2002) and 13.0% under the BIS criteria
(December 2002: 12.6%).

Early in July BES Group issued preference shares in the amount of euro 450
million. This issue aims to stabilize the value of preference shares in the
capital base of the Bank, in so far as outstanding issues are US Dollar
denominated, thus suffering from FX effect. Nevertheless, in order to maintain a
stable weight of preference shares in Tier I, next August 18 the Group will
redeem the 10 million preference shares (amounting to USD 250 million) issued in
November 1999, currently listed on the London Stock Exchange.

                                                              (%)

                                          Dec 02         Jun 03*

Solvency Ratio (Bank of Portugal)
  - TIER I                                  6.06            6.21
  - Total                                  10.74           10.89
Solvency Ratio (BIS)
  - TIER I                                  6.99            7.29
  - Total                                  12.61           13.00

* estimate

The medium and long-term debt rating is A1, as assigned by Moody's, A-  by
Standard and Poor's and A+ by FitchRatings.

6.  PRODUCTIVITY

Given that current macroeconomic context tends to limit revenue growth, the
results achieved through the cost restraint policy are worth noting, as they led
to further improvements in the cost to income (at 51.1%). The Board of Directors
is committed to reach a cost to income of 50% at the end of 2003 and contain
cost growth up to 1%.

The remaining productivity ratios also improved significantly, particularly the
Operating Costs / Average Net Assets and Total Assets per Employee ratios.


                                                Jun 02    Dec 02   Jun 03    YoY Change

 Cost to Income (incl. Markets)       %           55.4      53.4     51.1    -4.3 p.p.
 Cost to Income (excl. Markets)       %           61.5      59.5     60.2    -1.3 p.p.

Operating Costs / Average Net
Assets                                %           1.84      1.85     1.77   -0.07 p.p.
Total Assets* per Employee        Eur 1,000      6,389     7,017    7,207    12.8 %

* includes asset and liability off-balance sheet items

7. ELECTRONIC BANKING

The first half of 2003 was marked by an increase in customers using the direct
channels, confirming the growing importance of these channels in customer-bank
relationships.

In June 30, 2003, 765 thousand customers were using BES telephone banking
service and 647 thousand were using internet banking service for individual
customers, accounting for an overall penetration rate in retail customer base of
46%. Moreover, 30 thousand companies were using internet banking service for
corporate customers, which represents a penetration rate of 55% in the customer
base of medium companies and 11% in small enterprises.

                            USERS OF DIRECT CHANNELS

                                   Jun 02          Jun 03            Change (%)

BES Directo                       669,009         765,145                   14%
BESnet                            463,839         647,409                   40%
BESnet Negocios                    20,045          30,633                   53%


In the first half of 2003, 9 million visitors accessed BES website (+83%) and 6
million logged-in to the internet banking services (+33%). Telephone service
totaled 1.3 million (-24%) calls.

Low value-added operations performed through the direct channels continued to
grow, reaching 1.1 million, which represents a year-on-year increase of 36%.

Despite the competitive environment, Banco BEST is performing in line with the
objectives, with 14 thousand customers and assets under management totaling euro
250 million. Espirito Santo Financial Consultants were integrated during the
first half of the year, aiming to fuel the business future development.

Users of pmelink.pt already exceed 32 thousand companies, of which 9 thousand
are frequent users. The performance was in line with the business plan, and
December should show positive cash flow.

8. INTERNATIONAL ACTIVITY

The restructuring of Banco Espirito Santo, SA (BESSA) branch network, that now
stands at 31 branches, was concluded in April. BESSA concentrates the Group's
entire business with individual customers in Spain: affluent segment and private
banking. Corporate banking remains chiefly focused on serving BES customers with
business in Spain.

The operation posted a positive progress, driven by the network rationalization
and by a persistent effort to reduce costs.

The activity of Espirito Santo B&M in Spain performed in line with expectations
(revenues increased 10.7% year-on-year), benefiting from the increasing
consolidation of the Iberian investment banking project.

BES Investimento in Brazil posted considerable growth (+54.3%), driven by the
fees obtained in M&A operations, namely through advising CSN in the acquisition
of Lusosider share capital; Bradesco, in taking control of BBV (Brazil); Telesp
Celular, in taking control of Tele Centro Oeste; and Lead or Joint Lead Manager
in the bond issue for: Banco do Brasil, Bradesco, Usiminas, Telesp Celular and
Bandeirantes Energia.

BANCO ESPIRITO SANTO
CONSOLIDATED INCOME STATEMENT AS AT JUNE 30, 2003
(Unaudited Figures)


                                                                           Jun 02          Jun 03
                                                                      (1,000 EUR)     (1,000 EUR)

CREDIT
Interest income                                                         1,069,912       1,096,426
Income from securities                                                      8,669          15,123
Commissions                                                               170,634         183,912
Profits arising from trading activity                                   1,602,056       1,307,962
Write-back of provisions                                                   87,759         148,578
Income arising from the equity method
  of consolidation                                                          2,940           4,364
Other operating income                                                     49,213          54,822
Extraordinary gains                                                        13,894          80,198
Minority interests                                                          2,327           1,657

TOTAL CREDIT                                                            3,007,404       2,893,042

DEBIT
Interest expense                                                          690,139         720,026
Commissions                                                                26,878          23,039
Losses arising from trading activities                                  1,547,464       1,218,558
General administrative costs                                              289,295         286,993
  a) Staff costs                                                          160,983         157,164
  b) Other administrative costs                                           128,312         129,829
Depreciation                                                               62,737          69,191
Other operating expenses                                                    4,457           2,844
Provisions for loan losses and other risks                                209,113         362,091
Provisions for investments                                                    237           1,814
Extraordinary losses                                                       27,226          34,240
Income taxes                                                               23,303          33,284
Other taxes                                                                 4,010           5,395
Losses arising from the equity method
    of consolidation                                                                        1,892
Minority interests                                                         20,355          18,365
Consolidated net income for the period                                    102,190         115,310


TOTAL DEBIT                                                             3,007,404       2,893,042


BANCO ESPIRITO SANTO
CONSOLIDATED BALANCE SHEET AS AT JUNE 30, 2003
(Unaudited Figures)

                                                                         Jun 2002        Jun 2003
                                                                      (1,000 EUR)     (1,000 EUR)

NET ASSETS
Cash and deposits at Central Banks                                        667,307         688,367
Loans and advances to credit institutions repayable on demand             618,971         644,563
Other loans and advances to credit institutions                         4,114,891       5,792,238
  (Provisions)                                                            (8,516)        (12,934)
Loans and advances to customers                                        25,760,437      26,017,945
  (Provisions)                                                          (332,532)       (374,466)
Bonds and other fixed income securities                                 4,300,972       3,873,243
  (Provisions)                                                           (87,614)        (67,829)
  a) Issued by Government and Public entities                           1,249,829         854,481
  (Provisions)                                                            (6,427)         (4,662)
   b) Issued by other entities                                          3,043,979       3,001,418
  (Provisions)                                                           (81,187)        (63,167)
   c) Own securities                                                        7,164          17,344
Shares and other variable income securities                               996,311         514,764
  (Provisions)                                                           (80,728)        (99,622)
Investments in associated companies                                        41,528          59,964
  (Provisions)                                                                            (2,384)
Other investments                                                         930,550         973,067
  (Provisions)                                                           (14,730)        (47,477)
Intangible assets                                                         475,935         549,414
  (Amortization)                                                        (297,518)       (376,393)
Tangible assets                                                         1,028,695         881,386
  (Depreciation)                                                        (606,181)       (528,657)
Treasury stock
Other debtors                                                             541,797         534,904
  (Depreciations)                                                        (20,798)        (20,102)
Prepayments and accrued income                                          1,238,818       1,751,824


TOTAL NET ASSETS                                                       39,267,595      40,751,815

LIABILITIES AND SHAREHOLDERS' EQUITY
Amounts owed to credit institutions                                     6,439,077       6,840,868
  a) Repayable on demand                                                  339,637         383,092
  b) With agreed maturity date                                          6,099,440       6,457,776
Amounts owed to customers                                              17,630,455      18,100,886
  a) Savings accounts                                                   2,404,481       2,161,585
  b) Repayable on demand                                                6,310,609       6,907,000
  c) With agreed maturity date                                          8,915,365       9,032,301
Debt securities                                                         9,435,698      10,281,974
  a) Outstanding Bonds                                                  7,648,448       8,946,750
  b) Other securities                                                   1,787,250       1,335,224
Other liabilities                                                         286,429         295,225
Accruals and deferred income                                              868,075         567,268
Provisions for liabilities and charges                                    341,556         419,914
  a) Pension plan and equivalent charges                                      291
  b) Other provisions                                                     341,265         419,914
Provisions for general banking risks                                       62,521         100,551
Subordinated debt                                                       1,709,744       1,680,723
Share capital                                                           1,500,000       1,500,000
Share premium                                                             300,000         300,000
Reserves                                                                   40,111          61,407
Revaluation reserves
Retained earnings
Minority interests                                                        551,739         487,689
Consolidated net income for the period                                    102,190         115,310

TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY                             39,267,595      40,751,815


                      This information is provided by RNS
            The company news service from the London Stock Exchange
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