CVB Financial Corp. Reports Record Earnings


Jan 20, 2005

ONTARIO, Calif.--(BUSINESS WIRE)--Jan. 20, 2005--CVB Financial Corp. (NASDAQ:CVBF) and its subsidiary, Citizens Business Bank ("the Company"), announced record results for the year ending December 31, 2004. This included record deposits, record loans, record assets and record earnings. It was the strongest year in the history of the Company.

Net Income

Net income for the twelve months ending December 31, 2004 was $61.5 million. This represents an increase of $8.7 million, or 16.38%, when compared with net earnings of $52.8 million for the year ending December 31, 2003. Diluted earnings per share were $1.00 for the twelve months ending December 31, 2004. This was up $0.14, or 16.28%, from diluted earnings per share of $0.86 for the same period last year. These per share amounts have been adjusted to reflect the five for four stock split declared in December of 2004.

Net income for the twelve months ending December 31, 2004 produced a return on beginning equity of 21.44%, a return on average equity of 20.33% and a return on average assets of 1.47%. The efficiency ratio for the twelve-month period was 50.10%, and operating expenses as a percentage of average assets were 2.14%.

Net income before the other-than-temporary impairment write-down, net gains on sales of investment securities, net gain on sale of real estate and estimated robbery loss was $63.5 million for the twelve months ending December 31, 2004. This represents an increase of $12.1 million, or 23.62%, when compared to net earnings before net gains on sales of investment securities, the prepayment penalty, and the reversed excess legal fee accrual of $51.4 million for the same twelve-month period in 2003. These results produced a return on beginning equity of 22.15%, a return on average equity of 21.00%, and a return on average assets of 1.51%. The related efficiency ratio for the twelve-month period was 49.29%, and operating costs as a percentage of average assets were 2.14%.

The Company reported net income of $16.9 million for the fourth quarter ending December 31, 2004. This represented an increase of $2.8 million, or 19.72%, when compared with the $14.1 million in net income reported for the fourth quarter of 2003. Diluted earnings per share were $0.28 for the fourth quarter of 2004. This is up $0.05, or 21.74%, when compared with earnings per share of $0.23 for the fourth quarter of 2003.

Net income for the fourth quarter of 2004 produced a return on beginning equity of 21.67%, a return on average equity of 20.98% and a return on average assets of 1.52%. The efficiency ratio for the fourth quarter was 53.79%, and operating costs as a percentage of average assets were 2.29%.

Net income before the estimated robbery loss was $18.5 million for the fourth quarter of 2004. This represents an increase of $4.3 million, or 30.80%, when compared to net earnings of $14.1 million for the fourth quarter of 2003. These results produced a return on beginning equity of 23.67%, a return on average equity of 22.92%, and a return on average assets of 1.66%. The related efficiency ratio for the fourth quarter of 2004 was 51.33%, and operating costs as a percentage of average assets were 2.29%.

The Company sold one of its buildings in Pasadena during the third quarter of 2004. This building houses the Pasadena Business Financial Center and the Wealth Management Group. The Company has agreed to lease back the Pasadena Business Financial Center space for five years and the Wealth Management Group space for two years.

The sale of the building resulted in a gross gain of $2.1 million. However, $1.7 million of the gain is required to be deferred and amortized as an adjustment to rental expense over the life of the leases. The Company recognized the remaining $419,000 of the gain during the fourth quarter.

Net Interest Income and Net Interest Margin

Net interest income (before provision for credit losses) totaled $151.2 million for the twelve months ending December 31, 2004. This represented an increase of $21.9 million, or 16.93%, over the net interest income of $129.3 million for the same period of 2003. This increase resulted from a $31.4 million increase in interest income, partially offset by a $9.5 million increase in interest expense. The increases in interest income were primarily due to the growth in average earning assets. The increases in interest expense were due to the increases in borrowed funds.

Net interest income (before provision for credit losses) totaled $39.7 million for the fourth quarter of 2004. This represented an increase of $3.7 million, or 10.17%, over the net interest income of $36.0 million for the fourth quarter of 2003. These increases resulted from an $8.3 million increase in interest income, offset by a $4.6 million increase in interest expense.

Net interest margin (tax equivalent) declined from 4.18% for the twelve months ending December 31, 2003 to 3.98% for the twelve months ending December 31, 2004. Total average earning asset yields have declined from 5.34% for 2003 to 5.17% for 2004. The cost of funds has increased from 1.73% for 2003 to 1.77% for 2004. This decline in net interest margin has been mitigated by the strong growth in the balance sheet. The margin compression appears to be moderating with the recent stability of interest rates. The Company has approximately $1.32 billion, or 45.99%, of its deposits in interest-free demand deposits. The Company believes its deposit base should position it well for a rising interest rate environment.

Net interest margin (tax equivalent) for the fourth quarter of 2004 was 3.95%. This represents a slight decrease when compared to the 4.25% for the fourth quarter of 2003. Average earning asset yields for the fourth quarter of 2004 were 5.24%, compared with asset yields of 5.25% for the fourth quarter of 2003. The cost of funds was 1.93% and 1.51% for the same periods, respectively.

Balance Sheet

The Company reported total assets of $4.51 billion at December 31, 2004. This represented an increase of $653.1 million, or 16.95%, over total assets of $3.85 billion on December 31, 2003. Earning assets totaling $4.26 billion were up $613.8 million, or 16.85%, when compared with earning assets of $3.64 billion as of December 31, 2003. Deposits of $2.88 billion grew $214.5 million, or 8.06%, from $2.66 billion for the prior year. Demand deposits of $1.32 billion jumped $179.9 million, or 15.75%, from $1.14 billion on December 31, 2003. Gross loans and leases of $2.14 billion on December 31, 2004 rose $380.1 million, or 21.60%, from $1.76 billion on December 31, 2003.

Investment Securities

Investment securities totaled $2.14 billion as of December 31, 2004. This represents an increase of $234.8 million, or 12.34%, when compared with $1.90 billion in investment securities as of December 31, 2003.

Assets Under Administration

The Wealth Management Group has over $2.0 billion in assets under administration. They provide trust, investment and brokerage related services.

Loan and Lease Quality

CVB Financial Corp. reported non-performing assets of $2,000 as of December 31, 2004. The ratio of non-performing assets to total assets and non-performing assets to gross loans and leases is negligible. The allowance for loan and lease losses was $22.5 million as of December 31, 2004. This represents 1.05% of gross loans and leases. It compares with an allowance for loan and lease losses of $21.3 million, or 1.21% of gross loans and leases on December 31, 2003. Non-performing loans and leases represented 0.01% of the allowance for loan and lease losses as of December 31, 2004. Non-performing assets decreased by $546,000 from the $548,000 reported as of December 31, 2003.

The Company has not made a provision for loan and lease losses since 2001 due to the high quality of its loan portfolio. This has been the case even though loans increased from $1.76 billion as of December 31, 2003 to $2.14 billion as of December 31, 2004. Recoveries of $3.5 million more than offset charge offs of $2.3 million during 2004.

Other Items in 2004

During 2004, there were several items that had an impact on earnings. In the first quarter of 2004, the Company had a $6.3 million Other-Than-Temporary Impairment write-down of two issues of Federal Home Loan Mortgage Corporation preferred stock. This stock fluctuates in value due to the variable interest rate on the preferred stock dividend. This is similar in structure to a bond. However, because it has no maturity and the unrealized loss lasted for more than twelve months, the Company was required to write the two issues down to market value. Throughout the twelve months ended December 31, 2004, the Company realized gains on securities totaling $5.2 million. This resulted in the net loss on securities being $1.1 million for the twelve months ended December 31, 2004.

The Company sustained a loss during the year on a robbery at one of its banking facilities. By the end of the year, it became probable that the Company's insurance company would deny this claim. Therefore, the Company has made a reserve for $2.2 million at the end of the year in the event the Company is required to pay amounts associated with this robbery. The Company intends to pursue any available causes of action against its insurance company to the extent the Company determines that the insurance company should be covering this claim.

As a result of filing the 2003 federal and state income tax returns in October 2004, the Company will receive a refund. During the fourth quarter of 2004 the Company recognized the refund. This resulted in the reduction of the tax provision by $2.3 million.

On October 21, 2004, Citizens Business Bank signed a definitive agreement to acquire Granite State Bank. This agreement provides for Granite State Bank to merge with and into Citizens Business Bank. Citizens Business Bank will represent the continuing operation.

The definitive agreement provides that Citizens Business Bank will acquire Granite State Bank for an aggregate purchase price of $19.00 per share, or approximately $27 million, including costs associated with the cancellation of stock options. The total purchase price will be paid half in CVB Common Stock and half in cash in a cash/stock election merger. The transaction will be handled under purchase accounting. The transaction is subject to shareholder and regulatory approval and other customary conditions. It is expected to be completed during the first quarter of 2005.

Granite State Bank was established in 1984. The Bank is headquartered in Monrovia, California and they have an office in South Pasadena. The Bank had total assets of $108.1 million, total deposits of $97.3 million, and total loans of $64.8 million as of December 31, 2004.

Corporate Overview

CVB Financial Corp. is the holding company for Citizens Business Bank. The Bank is the largest financial institution headquartered in the Inland Empire region of Southern California. It serves 30 cities with 37 business financial centers in the Inland Empire, Los Angeles County, Orange County and the Central Valley areas of California. Its subsidiary, Golden West Financial Services, provides vehicle leasing, equipment leasing and real estate loan services.

CVB Financial Corp. was recently recognized at the Annual Strategic Issues Summit with the "Market Cap" Award. This Award was presented to recognize the Company for producing a return to its original shareholders of 41,034% -- over 400 times the original investment. This is the highest return in the history of the banking industry in California. The Strategic Issues Summit is co-sponsored by Carpenter & Company and the California Bankers Association.

For the second year, the Company received the KBW Honor Roll award at the Annual Community Bank Investor Conference hosted by Keefe, Bruyette & Woods, Inc. in New York on July 27, 28 and 29, 2004. This award was presented to the 31 banks in the United States that have reported increased earnings per share every year for the past ten years.

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 website 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, potential pursuit of remedies against its insurance company in relation to the robbery at one of its banking facilities, and the consummation of the pending merger with Granite State Bank. Such issues and uncertainties include (i) impact of changes in interest rates, a decline in economic conditions and increased competition among financial services providers; (ii) unavailability of any remedy against the Company's insurance carrier for the robbery and (iii) failure to obtain requisite shareholder or regulatory approval for the merger with Granite, or failure of any other condition to the merger agreement with Granite. 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 December 31, 2003, 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
                                                    December 31,
                                                  2004        2003
Assets:
Federal funds sold and reverse repos           $        -  $        -
Investment Securities trading                           -           -
Investment Securities available-for-sale        2,085,014   1,865,782
Investment in stock of Federal Home Loan Bank
 (FHLB)                                            53,565      37,966
Loans and lease finance receivables             2,140,074   1,759,941
   Less allowance for credit losses               (22,494)    (21,282)
   Net loans and lease finance receivables      2,117,580   1,738,659
         Total earning assets                   4,256,159   3,642,407
Cash and due from banks                            84,400     112,008
Premises and equipment, net                        33,508      31,069
Goodwill and intangibles                           25,716      26,901
Cash value of life insurance                       68,233      15,800
Other assets                                       39,458      26,164
     TOTAL                                     $4,507,474  $3,854,349

Liabilities and Stockholders' Equity
Liabilities:
   Deposits:
       Demand Deposits (noninterest-bearing)   $1,322,255  $1,142,330
       Investment Checking                        258,636     227,031
       Savings/MMDA                               813,983     732,992
       Time Deposits                              480,165     558,157
          Total Deposits                        2,875,039   2,660,510

  Demand Note to U.S. Treasury                      6,453       3,834
  Borrowings                                    1,186,000     786,500
  Junior Subordinated Debentures                   82,476      82,476
  Other liabilities                                40,023      34,308
          Total Liabilities                     4,189,991   3,567,628
Stockholders' equity:
   Stockholders' equity                           308,591     269,441
   Accumulated other comprehensive income
      (loss), net of tax                            8,892      17,280
                                                  317,483     286,721
     TOTAL                                     $4,507,474  $3,854,349



CVB FINANCIAL CORP.
 CONSOLIDATED AVERAGE BALANCE SHEET
(unaudited)
dollars in thousands
                                                 Three months ended
                                                     December 31,
                                                   2004        2003
Assets:
Federal funds sold and reverse repos           $        -  $        -
Investment Securities trading                           -           -
Investment securities available-for-sale        2,059,264   1,789,051
Investment in stock of Federal Home Loan Bank
 (FHLB)                                            53,371      38,425
Loans and lease finance receivables             2,042,148   1,679,099
   Less allowance for credit losses               (23,148)    (23,639)
   Net loans and lease finance receivables      2,019,000   1,655,460
         Total earning assets                   4,131,635   3,482,936
Cash and due from banks                           112,722     104,780
Premises and equipment, net                        27,544      31,545
Goodwill and intangibles                           25,833      17,376
Cash value of life insurance                       67,214           -
Other assets                                       55,854      84,493
     TOTAL                                     $4,420,802  $3,721,130

Liabilities and Stockholders' Equity
Liabilities:
   Deposits:
       Noninterest-bearing                     $1,300,817  $1,080,209
       Interest-bearing                         1,552,973   1,543,094
          Total Deposits                        2,853,790   2,623,303

  Other borrowings                              1,117,952     766,488
  Junior Subordinated Debentures                   82,476      14,344
  Other liabilities                                46,297      32,682
          Total Liabilities                     4,100,515   3,436,817
Stockholders' equity:
   Stockholders' equity                           304,895     270,443
   Accumulated other comprehensive income
      (loss), net of tax                           15,392      13,870
                                                  320,287     284,313
     TOTAL                                     $4,420,802  $3,721,130

                                                 Twelve months ended
                                                     December 31,
                                                   2004        2003
Assets:
Federal funds sold and reverse repos           $      311  $    2,436
Investment Securities trading                       8,761           -
Investment securities available-for-sale        1,962,123   1,664,007
Investment in stock of Federal Home Loan Bank
 (FHLB)                                            46,443      34,169
Loans and lease finance receivables             1,905,144   1,529,944
   Less allowance for credit losses               (22,445)    (21,970)
   Net loans and lease finance receivables      1,882,699   1,507,974
         Total earning assets                   3,900,337   3,208,586
Cash and due from banks                           121,200     109,227
Premises and equipment, net                        29,399      31,049
Goodwill and intangibles                           26,281      15,974
Cash value of life insurance                       58,540           -
Other assets                                       56,785      75,205
     TOTAL                                     $4,192,542  $3,440,041

Liabilities and Stockholders' Equity
Liabilities:
   Deposits:
       Noninterest-bearing                     $1,213,884  $  975,134
       Interest-bearing                         1,547,549   1,460,296
          Total Deposits                        2,761,433   2,435,430

  Other borrowings                              1,005,058     672,827
  Junior Subordinated Debentures                   82,476       3,615
  Other liabilities                                41,201      52,606
          Total Liabilities                     3,890,168   3,164,478
Stockholders' equity:
   Stockholders' equity                           289,053     254,223
   Accumulated other comprehensive income
      (loss), net of tax                           13,321      21,340
                                                  302,374     275,563
     TOTAL                                     $4,192,542  $3,440,041



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

                                  For the Three      For the Twelve
                                      Months             Months
                                Ended December 31,  Ended December 31,
                                   2004     2003      2004      2003
Interest Income:
  Loans, including fees          $31,095  $26,780  $114,543  $ 99,042
  Investment securities:
     Taxable                      18,359   14,239    68,069    51,205
     Tax-advantaged                3,825    3,977    15,087    16,065
            Total investment
             income               22,184   18,216    83,156    67,270
  Federal funds sold                   -       (7)        3        34
            Total interest
             income               53,279   44,989   197,702   166,346
Interest Expense:
  Deposits                         4,356    3,818    15,508    16,323
  Borrowings and junior
   subordinated debentures         9,183    5,098    31,009    20,730
            Total interest
             expense              13,539    8,916    46,517    37,053
    Net interest income before
     provision for credit losses  39,740   36,073   151,185   129,293
Provision for credit losses            -        -         -         -
    Net interest income after
       provision for credit
       losses                     39,740   36,073   151,185   129,293
Other Operating Income:
   Service charges on deposit
    accounts                       3,119    3,758    13,663    15,039
   Wealth Management services      1,198    1,000     4,464     3,904
   Gains on sale of investment
    securities                         -        -     5,219     4,210
   Other-than-temporary
    impairment write-down              -        -    (6,300)        -
   Other                           3,279    1,721    10,861     6,836
            Total other
             operating income      7,596    6,479    27,907    29,989
Other operating expenses:
   Salaries and employee
    benefits                      11,970   11,099    47,292    41,493
   Occupancy                       1,930    1,794     7,891     6,738
   Equipment                       2,397    1,974     8,003     6,878
   Professional services           1,746      985     4,776     4,005
   Amortization of intangible
    assets                           296      297     1,185       815
   Other                           7,123    4,760    20,575    17,865
            Total other
             operating expenses   25,462   20,909    89,722    77,794
Earnings before income taxes      21,874   21,643    89,370    81,488
Income taxes                       4,986    7,537    27,884    28,656
    Net earnings                 $16,888  $14,106  $ 61,486  $ 52,832

Basic earnings per common share  $  0.28  $  0.23  $   1.02  $   0.88
Diluted earnings per common
 share                           $  0.28  $  0.23  $   1.00  $   0.86

Cash dividends per common share  $  0.11  $  0.12  $   0.48  $   0.48

All per share information has been retroactively adjusted to reflect
 the 5 for 4 stock split declared on December 29, 2004.



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

                        Three months ended       Twelve months ended
                           December 31,              December 31,
                         2004        2003          2004        2003

Interest income -
 (Tax Effective)(te)    $54,507     $46,274      $202,549    $171,531
Interest Expense         13,539       8,916        46,517      37,053
Net Interest income
 - (te)                 $40,968     $37,358      $156,032    $134,478

Other-than-temporary
 impairment write-
 down                        $0          $0       ($6,300)         $0
Gains on sales of
 securities                  $0          $0        $5,219      $4,210
Gain on sale of real
 estate                      $0          $0          $419          $0
Gain on sale of OREO         $0          $0            $0          $0

Return on average
 assets                    1.52%       1.50%         1.47%       1.54%
Return on average
 equity                   20.98%      19.68%        20.33%      19.17%
Efficiency ratio          53.79%      49.14%        50.10%      48.84%
Net interest margin
 (te)                      3.95%       4.25%         3.98%       4.18%

Weighted average
 shares outstanding
    Basic            60,574,986  60,503,386    60,524,724  60,228,030
    Diluted          61,386,806  61,604,220    61,279,224  61,387,908
Dividends declared       $5,872      $5,794       $23,821     $21,638
Dividend payout
 ratio                    34.77%      41.07%        38.74%      40.96%

Number of shares
 outstanding-EOP     60,668,549  60,361,684
Book value per share      $5.23       $4.75


                            September 30,
                          2004        2003
Non-performing
 Assets (dollar
 amount in
 thousands):
Non-accrual loans            $2        $548
Loans past due 90
 days or more and
 still accruing
 interest                     -           -
Restructured loans            -           -
Other real estate
 owned (OREO), net            -           -
Total non-performing
 assets                      $2        $548

Percentage of non-
 performing assets
 to total loans
 outstanding and
 OREO                      0.00%       0.03%

Percentage of non-
 performing assets
 to total assets           0.00%       0.01%

Non-performing
 assets to allowance
 for loan losses           0.01%       2.57%

Net Charge-off
 (Recovered) to
 Average loans           (0.06)%       0.08%

Allowance for Credit
 Losses:
 Beginning Balance      $21,282     $21,666
   Acquisition of
    Kaweah National
    Bank                              2,767
     Reclass
      Uncommitted LOC
      Reserve to
      Other Liabilities              (1,733)
     Total Loans
      Charged-Off        (2,320)     (3,017)
     Total Loans
      Recovered           3,532       1,599
Net Loans Recovery
 (Charged-Off)            1,212      (1,418)
Provision Charged to
 Operating Expense            -           -
Allowance for Credit
 Losses at End of
 period                 $22,494     $21,282



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

Quarterly Common
 Stock Price

                       2004              2003              2002
Quarter End        High     Low      High     Low      High     Low
March 31,         $17.04   $15.13   $18.50   $14.10   $11.73   $10.20
June 30,          $17.56   $15.72   $16.06   $14.07   $14.01   $11.62
September 30,     $18.70   $16.16   $15.69   $13.35   $13.63   $10.01
December 31,      $22.34   $17.80   $15.87   $13.94   $15.55   $11.91


Quarterly Consolidated
 Statements of Income

                            4Q       3Q       2Q       1Q       4Q
                           2004     2004     2004     2004     2003
Interest income
   Loans,
    including fees        $31,095  $30,061  $27,136  $26,250  $26,780
   Investment securities
    and federal funds
    sold                   22,184   21,960   19,315   19,701   18,209
                           53,279   52,021   46,451   45,951   44,989
Interest expense
   Deposits                 4,356    3,863    3,605    3,683    3,818
   Other borrowings         9,183    8,182    6,939    6,704    5,098
                           13,539   12,045   10,544   10,387    8,916
   Net interest
    income before
    provision for
    credit losses          39,740   39,976   35,907   35,564   36,073
Provision for
 credit losses                  -        -        -        -        -
   Net interest
    income after
    provision for
    credit losses          39,740   39,976   35,907   35,564   36,073

Non-interest
 income                     7,596    7,519   12,011      781    6,479
Non-interest
 expenses                  25,462   21,752   21,004   21,505   20,909
Earnings before
 income taxes              21,874   25,743   26,914   14,840   21,643
Income taxes                4,986    8,668    9,462    4,768    7,537
     Net earnings         $16,888  $17,075  $17,452  $10,072  $14,106

Basic earnings per
 common share               $0.28    $0.28    $0.29    $0.17    $0.23
Diluted earnings
 per common share           $0.28    $0.28    $0.28    $0.16    $0.23

Cash dividends per
 common share               $0.11    $0.13    $0.12    $0.12    $0.12



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 other-than-temporary impairment write-down, net gains
on sale of investment securities, gain on sale of real estate, and
other unusual items in conformity with GAAP:

Net Earnings Reconciliation (non-    Three months      Twelve months
 GAAP disclosure):                      ended             ended
                                      December 31,      December 31,
                                     2004     2003     2004     2003
Net earnings without the other-
 than-temporary impairment write-
 down and net gain on sale of
 securities                        $18,450  $14,106  $63,503  $51,373
     Other-than-temporary
      impairment write-down, net
      of tax                             -        -   (4,334)
     Net gains on sale of
      securities, net of tax             -        -    3,591    2,724
     Net gains on sale of real
      estate, net of tax                 -        -      288        -
     Estimated robbery loss         (1,562)       -   (1,562)
     Prepayment penalty for FHLB
      advance                            -        -            (3,401)
     Reversed excess legal fees
      accrual                            -        -             2,136
Reported net earnings              $16,888  $14,106  $61,486  $52,832

Other-than-temporary impairment
 write-down                             $0       $0  ($6,300)       -
     Gains on sale of securities         -        -    5,219   $4,210
     Gain on sale of real estate         -        -      419        -
     Estimated robbery loss         (2,269)       -   (2,269)
     Prepayment penalty for FHLB
      advance                            -        -            (5,256)
     Reversed excess legal fees
      accrual                            -        -             3,300
     Tax effect                        707        -      914     (795)
Net of taxes                        (1,562)      $0  ($2,017)   1,459

We have presented net earnings without the other-than-temporary
impairment write-down on investment securities, net gains on sales of
investment securities and net gain on sale of real estate, and other
unusual items 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., Ontario
             D. Linn Wiley, 909-980-4030

    SOURCE: CVB Financial Corp.