ADDING and REPLACING CVB Financial Corp. Reports First Quarter Earnings


Apr 20, 2006

ONTARIO, Calif.--(BUSINESS WIRE)--April 20, 2006--In BW5784 issued April 20, 2006: Add after the last graph of the release: CVB Financial Corp.'s Financial Tables.

    The corrected release reads:

    CVB FINANCIAL CORP. REPORTS FIRST QUARTER EARNINGS

CVB Financial Corp. (NASDAQ:CVBF) and its subsidiary, Citizens Business Bank ("the Company"), announced record results for the first quarter of 2006. This included record deposits, record loans, record assets and record earnings. It was the strongest first quarter in the history of the Company.

Net Income

CVB Financial Corp. reported net income of $18.2 million for the first quarter ending March 31, 2006. This represents an increase of $539,000, or 3.05%, when compared with the $17.7 million in net earnings reported for the first quarter of 2005. Diluted earnings per share were $0.24 for the first quarter of 2006. This was up $0.01, or 4.35%, when compared with earnings per share of $0.23 for the first quarter of 2005.

Net income for the first quarter of 2006 produced a return on beginning equity of 21.57%, a return on average equity of 20.82% and a return on average assets of 1.35%. The efficiency ratio for the first quarter was 45.75%, and operating expenses as a percentage of average assets were 1.74%.

As previously reported, the Company recorded income of $2.6 million from the settlement of a robbery loss in the first quarter of 2005. This added $1.7 million to net income after taxes for the period. Without this item, the net income for the first quarter of 2005 would have been $16.0 million. The first quarter 2006 net earnings of $18.2 million represents an increase of $2.2 million, or 13.89%, when compared to the $16.0 million for the same period in 2005.

Net Interest Income and Net Interest Margin

Net interest income totaled $43.6 million for the first quarter of 2006. This represented an increase of $3.0 million, or 7.26%, over net interest income of $40.6 million for the first quarter of 2005. This increase resulted from a $16.4 million increase in interest income, partially offset by a $13.2 million increase in interest expense and a $250,000 increase in the provision for credit losses. The increases in interest income were primarily due to the growth in average earning assets and an increase in interest rates. The increases in interest expense were due to the increases in deposits and borrowed funds and the increase in interest rates on these funding instruments.

Net interest margin (tax equivalent) declined from 3.96% for the first quarter of 2005 to 3.62% for the first quarter of 2006. Total average earning asset yields have increased from 5.37% for the first quarter of 2005 to 5.86%, or 49 basis points, for the first quarter of 2006. The cost of funds has increased from 2.11% for the first quarter of 2005 to 3.10%, or 99 basis points, for the first quarter of 2006. The higher increase in cost of funds is due to the short-term liability sensitivity of the Company. This decline in net interest margin has been mitigated by the strong growth in the balance sheet, which has allowed the Company's net interest income to increase as mentioned above. The Company has approximately $1.36 billion, or 39.18%, of its deposits in interest-free demand deposits.

The credit quality of the loan portfolio continues to be strong. The allowance for credit losses decreased slightly from $23.9 million at the end of the first quarter 2005 to $23.6 million at the end of the first quarter 2006. During the first quarter of 2006, the Company experienced net recoveries of $130,000, and we made a provision for credit losses of $250,000. During the first quarter of 2005, we had net recoveries of $682,000, and we added $756,000 to the allowance from the acquisition of Granite State Bank. The allowance for credit losses is 0.87% of the total loans outstanding. Although the allowance for credit losses is justified by the strong credit quality of the loan portfolio, it is relatively low when compared with peer banks. We believe that making appropriate levels of provisions to compensate for the growth of the loan portfolio is justified.

Balance Sheet

The Company reported total assets of $5.53 billion at March 31, 2006. This represented an increase of $695.9 million, or 14.40%, over total assets of $4.83 billion on March 31, 2005. Earning assets totaling $5.17 billion were up $670.3 million, or 14.88%, when compared with earning assets of $4.50 billion as of March 31, 2005. Deposits of $3.48 billion grew $458.9 million, or 15.21%, from $3.02 billion for the same period of the prior year. Gross loans and leases of $2.72 billion on March 31, 2006, rose $533.1 million, or 24.41%, from $2.18 billion on March 31, 2005.

Total assets of $5.53 billion as of March 31, 2006, reflect an increase of $104.9 million, or 1.94%, over total assets of $5.42 billion on Dec. 31, 2005. Earning assets of $5.17 billion were up $91.5 million, or 1.80%, over the total earning assets of $5.08 billion on Dec. 31, 2005. Deposits of $3.48 billion on March 31, 2006, grew $52.0 million, or 1.52%, from $3.42 billion as of Dec. 31, 2005. Gross loans and leases of $2.71 billion increased $53.3 million, or 2.00%, from $2.66 billion on Dec. 31, 2005. Total equity of $339.6 million on March 31, 2006, was down by $3.3 million, or 0.97%, from $342.9 million as of Dec. 31, 2005. This decline was the result of a $15.2 million increase in the unrealized loss in the investment portfolio.

Investment Securities

Investment securities totaled $2.41 billion as of March 31, 2006. This represents an increase of $136.5 million, or 6.01%, when compared with the $2.27 billion as of March 31, 2005. It represents an increase of $37.1 million, or 1.57%, when compared with $2.37 billion in investment securities as of Dec. 31, 2005.

Financial Advisory Services

The Financial Advisory Services Group has over $2.9 billion in assets under administration. They provide trust, investment and brokerage-related services.

Loan and Lease Quality

CVB Financial Corp. reported no non-performing assets as of March 31, 2006, and Dec. 31, 2005. The allowance for credit losses was $23.5 million as of March 31, 2006. This represents 0.87% of gross loans and leases. It compares with an allowance for credit losses of $23.2 million, or 0.87% of gross loans and leases on Dec. 31, 2005. The increase was primarily due to a provision for credit losses of $250,000 recorded in first quarter of 2006 and recoveries of $150,000 during the first quarter of 2006, offset by loan losses of $20,000.

    Other Items in 2006

    Corporate Overview

CVB Financial Corp. is the holding company for Citizens Business Bank. The Bank is the largest financial institution with headquarters in the Inland Empire region of Southern California. It serves 33 cities with 40 business financial centers in the Inland Empire, Los Angeles County, Orange County and the Central Valley areas of California. Its leasing division, Golden West Financial Services, provides vehicle leasing, equipment leasing and real estate loan services.

For the third consecutive year, CVB Financial Corp. received the KBW Honor Roll award at the Annual Community Bank Investor Conference hosted by Keefe, Bruyette & Woods Inc. in New York on July 25, 26, and 27, 2005. The Company was also recognized as a SmAll-Star by Sandler O'Neill and named on the FPK Honor Roll by Fox-Pitt, Kelton.

Shares of CVB Financial Corp. common stock are listed on the NASDAQ under the ticker symbol of CVBF. For investor information on CVB Financial Corp., visit our Citizens Business Bank Web site at www.cbbank.com and click on the CVB Investor tab.

Safe Harbor

This document contains forward-looking statements that are subject to risks and uncertainties that could cause actual results to differ materially from the projected. In addition, these forward-looking statements relate to the Company's current expectations regarding future operating results. Such issues and uncertainties include impact of changes in interest rates, a decline in economic conditions and increased competition among financial services providers. For a discussion of other factors that could cause actual results to differ, please see the publicly available Securities and Exchange Commission filings of CVB Financial Corp., including its Annual Report on Form 10-K for the year ended Dec. 31, 2005, and particularly the discussion on risk factors within that document. The Company does not undertake any, and specifically, disclaims any obligation to update any forward-looking statements to reflect occurrences or unanticipated events or circumstances after the date of such statements.

CVB FINANCIAL CORP.
CONSOLIDATED BALANCE SHEET
(unaudited)
dollars in thousands
                                          March 31,         Dec. 31,
                                   ----------------------- -----------
                                      2006        2005        2005
                                   ----------- ----------- -----------
Assets:
Investment Securities available-
 for-sale                          $2,406,986  $2,270,450  $2,369,892
Interest-bearing balances due from
 depository institutions                1,784      15,737       1,883
Investment in stock of Federal
 Home Loan Bank (FHLB)                 72,362      58,092      70,770
Loans and lease finance
 receivables                        2,717,127   2,184,021   2,663,863
   Less allowance for credit
    losses                            (23,584)    (23,932)    (23,204)
                                   ----------- ----------- -----------
   Net loans and lease finance
    receivables                     2,693,543   2,160,089   2,640,659
                                   ----------- ----------- -----------
         Total earning assets       5,174,675   4,504,368   5,083,204
Cash and due from banks               131,453     127,113     130,141
Premises and equipment, net            41,258      35,755      40,020
Intangibles                            11,886      14,817      12,474
Goodwill                               31,531      28,755      32,357
Cash value of life insurance           72,633      70,512      71,811
Other assets                           64,478      50,673      52,964
                                   ----------- ----------- -----------
     TOTAL                         $5,527,914  $4,831,993  $5,422,971
                                   =========== =========== ===========

Liabilities and Stockholders'
 Equity
Liabilities:
   Deposits:
       Demand Deposits
        (noninterest-bearing)      $1,362,022  $1,388,942  $1,490,613
       Investment Checking            298,278     274,312     298,067
       Savings/MMDA                   924,402     843,553     852,189
       Time Deposits                  891,379     510,387     783,177
                                   ----------- ----------- -----------
          Total Deposits            3,476,081   3,017,194   3,424,046

  Demand Note to U.S. Treasury            936       2,136       6,433
  Borrowings                        1,550,000   1,361,000   1,496,000
  Junior Subordinated Debentures      108,250      82,476      82,476
  Other liabilities                    53,082      44,956      71,139
                                   ----------- ----------- -----------
          Total Liabilities         5,188,349   4,507,762   5,080,094
Stockholders' equity:
   Stockholders' equity               368,152     334,378     356,263
   Accumulated other comprehensive
    income (loss), net of tax         (28,587)    (10,147)    (13,386)
                                   ----------- ----------- -----------
                                      339,565     324,231     342,877
                                   ----------- ----------- -----------
     TOTAL                         $5,527,914  $4,831,993  $5,422,971
                                   =========== =========== ===========



CVB FINANCIAL CORP.
CONSOLIDATED AVERAGE BALANCE SHEET
(unaudited)
dollars in thousands
                                          Three months ended March 31,
                                              2006           2005
                                          -------------  -------------
Assets:
Investment securities available-for-sale    $2,390,040     $2,126,851
Interest-bearing balances due from
 depository institution                          4,667          5,614
Investment in stock of Federal Home Loan
 Bank (FHLB)                                    71,299         55,245
Loans and lease finance receivables          2,652,493      2,099,312
   Less allowance for credit losses            (23,299)       (23,154)
                                          -------------  -------------
   Net loans and lease finance
    receivables                              2,629,194      2,076,158
                                          -------------  -------------
         Total earning assets                5,095,200      4,263,868
Cash and due from banks                        130,321        118,011
Premises and equipment, net                     40,657         34,392
Intangibles                                     12,116          5,961
Goodwill                                        31,816         19,580
Cash value of life insurance                    72,037         69,014
Other assets                                    84,965         38,878
                                          -------------  -------------
     TOTAL                                  $5,467,112     $4,549,704
                                          =============  =============

Liabilities and Stockholders' Equity
Liabilities:
   Deposits:
       Noninterest-bearing                  $1,386,972     $1,336,937
       Interest-bearing                      2,060,971      1,591,087
                                          -------------  -------------
          Total Deposits                     3,447,943      2,928,024

  Other borrowings                           1,510,960      1,197,290
  Junior Subordinated Debentures                99,659         82,476
  Other liabilities                             53,179         13,495
                                          -------------  -------------
          Total Liabilities                  5,111,741      4,221,285
Stockholders' equity:
   Stockholders' equity                        368,926        319,739
   Accumulated other comprehensive income
    (loss), net of tax                         (13,555)         8,680
                                          -------------  -------------
                                               355,371        328,419
                                          -------------  -------------
     TOTAL                                  $5,467,112     $4,549,704
                                          =============  =============



                 CVB FINANCIAL CORP. AND SUBSIDIARIES
                 CONSOLIDATED STATEMENTS OF EARNINGS
                             (unaudited)
            dollar amounts in thousands, except per share

                                                 For the Three Months
                                                    Ended March 31,
                                                   2006       2005
                                                 ---------- ----------
Interest Income:
  Loans, including fees                            $44,292    $32,380
  Investment securities:
     Taxable                                        20,737     18,703
     Tax-advantaged                                  6,245      4,087
                                                 ---------- ----------
            Total investment income                 26,982     22,790
  Dividends from FHLB Stock                            800        475
  Federal funds sold                                    32          4
  Interest-bearing CDs with other institutions          26         34
                                                 ---------- ----------
            Total interest income                   72,132     55,683
Interest Expense:
  Deposits                                          13,201      5,061
  Borrowings and junior subordinated debentures     15,106      9,998
                                                 ---------- ----------
            Total interest expense                  28,307     15,059
                                                 ---------- ----------
    Net interest income before provision for
     credit losses                                  43,825     40,624
Provision for credit losses                            250          -
                                                 ---------- ----------
    Net interest income after provision for
     credit losses                                  43,575     40,624
Other Operating Income:
   Service charges on deposit accounts               3,291      3,042
   Financial Advisory Services                       1,845      1,678
   Other                                             2,593      2,359
                                                 ---------- ----------
            Total other operating income             7,729      7,079
Other operating expenses:
   Salaries and employee benefits                   12,720     12,833
   Occupancy                                         2,029      1,998
   Equipment                                         1,745      1,744
   Professional services                             1,273      1,025
   Amortization of intangible assets                   588        296
   Other                                             5,115      2,488
                                                 ---------- ----------
            Total other operating expenses          23,470     20,384
                                                 ---------- ----------
Earnings before income taxes                        27,834     27,319
Income taxes                                         9,594      9,618
                                                 ---------- ----------
    Net earnings                                   $18,240    $17,701
                                                 ========== ==========

Basic earnings per common share                      $0.24      $0.23
                                                 ========== ==========
Diluted earnings per common share                    $0.24      $0.23
                                                 ========== ==========

Cash dividends per common share                      $0.09      $0.11
                                                 ========== ==========

All per share information has been retroactively adjusted to reflect
the 5-for-4 stock split declared on Dec. 21, 2005.



                 CVB FINANCIAL CORP. AND SUBSIDIARIES
                    SELECTED FINANCIAL HIGHLIGHTS
                             (unaudited)

                                          Three months ended March 31,
                                              2006           2005
                                          -------------  -------------

Interest income - (Tax Effective)(te)          $74,152        $57,000
Interest Expense                                28,307         15,059
                                          -------------  -------------
Net Interest income - (te)                     $45,845        $41,941
                                          =============  =============

Return on average assets                          1.35%          1.58%
Return on average equity                         20.82%         21.86%
Efficiency ratio                                 45.75%         42.73%
Net interest margin (te)                          3.62%          3.96%

Weighted average shares outstanding
    Basic                                   76,460,288     76,393,381
    Diluted                                 76,997,334     77,163,021
Dividends declared                              $6,883         $6,775
Dividend payout ratio                            37.74%         38.27%

Number of shares outstanding-EOP            76,479,277     77,083,741
Book value per share                             $4.44          $4.21


                                                   March 31,
                                              2006           2005
                                          -------------  -------------
Non-performing Assets (dollar amount in
 thousands):
Non-accrual loans                                   $0             $9
Loans past due 90 days or more and still
 accruing interest                                   -              -
Restructured loans                                   -              -
Other real estate owned (OREO), net                  -              -
                                          -------------  -------------
Total non-performing assets                         $0             $9
                                          =============  =============

Percentage of non-performing assets to
 total loans outstanding and OREO                 0.00%          0.00%

Percentage of non-performing assets to
 total assets                                     0.00%          0.00%

Non-performing assets to allowance for
 loan losses                                      0.00%          0.04%

Net Charge-off (Recovered) to Average
 loans                                            0.00%         -0.07%

Allowance for Credit Losses:
 Beginning Balance                             $23,204        $22,494
    Total Loans Charged-Off                        (20)           (89)
    Total Loans Recovered                          150            771
    Acquisition of Granite State Bank                0            756
                                          -------------  -------------
Net Loans Recovery (Charged-Off)                   130          1,438
Provision Charged to Operating Expense             250              -
                                          -------------  -------------
Allowance for Credit Losses at End of
 period                                        $23,584        $23,932
                                          =============  =============



                 CVB FINANCIAL CORP. AND SUBSIDIARIES
                    SELECTED FINANCIAL HIGHLIGHTS
                (in thousands, except per share data)
                             (unaudited)

Quarterly Common Stock Price

                            2006            2005            2004
                       --------------- --------------- ---------------
Quarter End             High     Low    High     Low    High     Low
                       ------- ------- ------- ------- ------- -------
March 31,              $17.16  $16.18  $17.04  $14.08  $13.63  $12.10
June 30,                               $16.10  $13.60  $14.05  $12.58
Sept. 30,                              $17.52  $14.43  $14.96  $12.93
Dec. 31,                               $16.72  $13.90  $17.87  $14.24




Quarterly Consolidated Statements of Earnings

                             1Q       4Q       3Q       2Q       1Q
                            2006     2005     2005     2005     2005
                          -------- -------- -------- -------- --------
Interest income
   Loans, including fees  $44,292$42,432$38,341$35,268$32,380
   Investment securities
    and federal funds
    sold                   27,840   26,039   24,732   24,454   23,303
                          -------- -------- -------- -------- --------
                           72,132   68,471   63,509   60,073   55,996
Interest expense
   Deposits                13,201   10,060    7,539    6,247    5,061
   Other borrowings        15,106   13,991   12,950   11,589    9,998
                          -------- -------- -------- -------- --------
                           28,307   24,051   20,489   17,836   15,059
   Net interest income
    before provision for
    credit losses          43,825   44,420   43,020   42,237   40,937
Provision for credit
 losses                       250        -        -        -        -
                          -------- -------- -------- -------- --------
   Net interest income
    after provision for
    credit losses          43,575   44,420   43,020   42,237   40,937

Non-interest income         7,729    5,273    7,861    7,293    7,079
Non-interest expenses      23,470   23,926   22,679   23,064   20,384
                          -------- -------- -------- -------- --------
Earnings before income
 taxes                     27,834   25,767   27,766   26,115   27,319
Income taxes                9,594    8,593    9,499    8,637    9,618
                          -------- -------- -------- -------- --------
     Net earnings         $18,240  $17,174  $18,267  $17,478  $17,701
                          ======== ======== ======== ======== ========

Basic earning per common
 share                      $0.24    $0.22    $0.24    $0.23    $0.23
Diluted earnings per
 common share               $0.24    $0.22    $0.23    $0.22    $0.23

Cash dividends per common
 share                      $0.09    $0.09    $0.11    $0.11    $0.11

Dividends Declared         $6,883   $6,877   $6,722   $6,716   $6,775



Financial Measures That Supplement GAAP

Our discussions sometimes contain financial information not required
to be presented by generally accepted accounting principles (GAAP). We
do this to better inform readers of our financial statements. The SEC
requires us to present a reconciliation of GAAP presentation with
non-GAAP presentation.

The following table reconciles the differences in net earnings with
and without the settlement of robbery loss in conformity with GAAP.

Net Earnings Reconciliation (non-GAAP disclosure):  Three months ended
                                                        March 31,
                                                      2006     2005
                                                    --------- --------
Net earnings without the settlement of robbery loss  $18,240$16,016
Settlement of robbery loss, net of tax                     -   $1,685
                                                    --------- --------
Reported net earnings                                $18,240  $17,701
                                                    ========= ========

     Settlement of robbery loss                           $0   $2,600
     Tax effect                                            -     (915)
                                                    --------- --------
Net of taxes                                              $0   $1,685
                                                    ========= ========

We have presented net earnings without the settlement of robbery loss
to show shareholders the earnings from operations unaffected by the
impact of these items. We believe this presentation allows the reader
to more easily assess the results of the Company's operations and
business.
    CONTACT: CVB Financial Corp., OntarioD. Linn Wiley, 909-980-4030

    SOURCE: CVB Financial Corp.