CVB Financial Corp. Reports Record Results for 2006


Jan 19, 2007

ONTARIO, Calif.--(BUSINESS WIRE)--

CVB Financial Corp. (NASDAQ:CVBF) and its subsidiary, Citizens Business Bank ("the Company"), announced record results for the year ended December 31, 2006. This included record loans, record assets and record earnings.

Net Income

CVB Financial Corp. reported net income of $71.9 million for the year ended December 31, 2006. This represents an increase of $1.3 million, or 1.83%, when compared with net earnings of $70.6 million for the year ended December 31, 2005. Diluted earnings per share were $0.85 for the year ended December 31, 2006. This was up $0.02, or 2.41%, from diluted earnings per share of $0.83 for the same period last year. These per share amounts have been adjusted to reflect a 10% stock dividend declared in December of 2006.

Net income for the year ended December 31, 2006 produced a return on beginning equity of 20.97%, a return on average equity of 19.75% and a return on average assets of 1.25%. The efficiency ratio for the year was 48.04%, and operating expenses as a percentage of average assets were 1.66%.

The Company reported net income of $16.3 million for the fourth quarter ending December 31, 2006. This represented a decrease of $0.9 million, or 5.11%, when compared with the $17.2 million in net income reported for the fourth quarter of 2005. Diluted earnings per share were $0.19 for the fourth quarter of 2006. This was down $0.01, or 5.26%, from diluted earnings per of $0.20 for the fourth quarter of 2005.

Net income for the fourth quarter of 2006 produced a return on beginning equity of 16.88%, a return on average equity of 16.36% and a return on average assets of 1.07%. The efficiency ratio for the fourth quarter was 52.83%, and operating costs as a percentage of average assets were 1.67%.

Net Interest Income and Net Interest Margin

Net interest income after provision for credit losses totaled $166.2 million for the year ended December 31, 2006. This represents a decrease of $3.3 million, or 1.96%, over the net interest income of $169.5 million for the same period of 2005. This decrease resulted from a $69.7 million increase in interest income, offset by a $70.0 million increase in interest expense and a $3.0 million increase in provision for credit losses. The increases in interest income were primarily due to the growth in average earning assets and the increase in interest rates. The increases in interest expense were due to the increases in interest bearing deposits and borrowed funds and the increase in interest rates.

Net interest income after provision for credit losses totaled $39.6 million for the fourth quarter of 2006. This represented a decrease of $4.8 million, or 10.76%, over the net interest income of $44.4 million for the fourth quarter of 2005. These decreases resulted from a $16.2 million increase in interest income, offset by a $20.3 million increase in interest expense and $600,000 increase in provision for credit losses.

Net interest margin (tax equivalent) declined from 3.86% for the year ended December 31, 2005 to 3.31% for the year ended December 31, 2006. Total average earning asset yields increased from 5.57% for 2005 to 6.05% for 2006. The cost of funds increased from 1.72% for 2005 to 2.76% for 2006. The decline in net interest margin is due to the cost of interest-bearing liabilities rising faster than the increase in yields on earning assets. This decline in net interest margin has been mitigated by the strong growth in the balance sheet. In addition, the Company has approximately $1.36 billion, or 40.02%, of its deposits in interest free demand deposits.

Net interest margin (tax equivalent) for the fourth quarter of 2006 was 3.03%. This represents a decline of 79 basis points when compared to the 3.82% for the fourth quarter of 2005. Average earning asset yields for the fourth quarter of 2006 were 6.12%, compared with asset yields of 5.77% for the fourth quarter of 2005. The cost of funds for the fourth quarter of 2006 was 3.13% compared with 1.98% for the same period last year.

The credit quality of the loan portfolio continues to be strong. The allowance for credit losses increased from $23.2 million as of December 31, 2005 to $27.7 million as of December 31, 2006. During 2006, the Company experienced net recoveries of $1.5 million and made a provision for credit losses of $3.0 million. During 2005, the Company had net charge-offs of $46,000 and $756,000 was added to the allowance from the acquisition of Granite State Bank. The allowance for credit losses was 0.90% and 0.87% of the total loans and leases outstanding as of December 31, 2006 and 2005, respectively.

Balance Sheet

The Company reported total assets of $6.09 billion at December 31, 2006. This represented an increase of $671.3 million, or 12.38%, over total assets of $5.42 billion on December 31, 2005. Earning assets totaling $5.70 billion were up $621.0 million, or 12.22%, when compared with earning assets of $5.08 billion at December 31, 2005. Total deposits were $3.41 billion at December 31, 2006. This represents a decrease of $17.2 million, or 0.50%, when compared with total deposits of $3.42 billion at December 31, 2005. Gross loans and leases totaled $3.07 billion at December 31, 2006. This represents an increase of $406.3 million, or 15.25%, when compared with gross loans and leases of $2.66 billion at December 31, 2005.

Investment Securities

Investment securities totaled $2.58 billion at December 31, 2006. This represents an increase of $213.0 million, or 8.99%, when compared with $2.37 billion in investment securities at December 31, 2005.

Financial Advisory Services

The Financial Advisory Services Group has over $3.1 billion in assets under administration. They provide trust, investment and brokerage related services, as well as financial, estate and business succession planning.

Loan and Lease Quality

CVB Financial Corp. reported no non-performing assets as of December 31, 2006 and 2005. The allowance for loan and lease losses was $27.7 million as of December 31, 2006. This represents 0.90% of gross loans and leases. It compares with an allowance for loan and lease losses of $23.2 million, or 0.87% of gross loans and leases as of December 31, 2005. The increase was primarily due to a provision for credit losses of $3.0 million and recoveries of $1.7 million, offset by loan charge-offs of $200,000 during the twelve months of 2006.

    Other Items in 2006

    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 33 cities with 39 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, with offices in Orange and Tulare counties.

U.S. Banker Magazine named Citizens Business Bank the "Top Business Bank" in the nation in their January 2007 issue. The Bank was also recognized for having the fifteenth highest return on equity in the nation at 20.88%.

For the fourth 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 August 1-2, 2006. The Company was also recognized as a SmAll-Star by Sandler O'Neill, and named on the FPK Honor Roll by Fox-Pitt, Kelton. Citizens Business Bank was awarded the Dividend Achiever by Mergent, Inc. This is a result of its outstanding record of ten or more consecutive years of dividend increases. CVB Financial Corp. received this recognition for the three consecutive 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. 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 December 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
                                                    December 31,
                                               -----------------------
                                                  2006        2005
                                               ----------- -----------
Assets:
Investment Securities available-for-sale       $2,582,902  $2,369,892
Interest-bearing balances due from depository
 institutions                                           -       1,883
Investment in stock of Federal Home Loan Bank
 (FHLB)                                            78,866      70,770
Loans and lease finance receivables             3,070,196   2,663,863
   Less allowance for credit losses               (27,737)    (23,204)
                                               ----------- -----------
   Net loans and lease finance receivables      3,042,459   2,640,659
                                               ----------- -----------
         Total earning assets                   5,704,227   5,083,204
Cash and due from banks                           146,411     130,141
Premises and equipment, net                        44,963      40,020
Intangibles                                        10,121      12,474
Goodwill                                           31,531      32,357
Cash value of life insurance                       99,861      71,811
Other assets                                       57,148      52,964
                                               ----------- -----------
     TOTAL                                     $6,094,262  $5,422,971
                                               =========== ===========

Liabilities and Stockholders' Equity
Liabilities:
   Deposits:
       Demand Deposits (noninterest-bearing)   $1,363,411  $1,490,613
       Investment Checking                        318,431     298,067
       Savings/MMDA                               896,988     852,189
       Time Deposits                              827,978     783,177
                                               ----------- -----------
          Total Deposits                        3,406,808   3,424,046

  Demand Note to U.S. Treasury                      7,245       6,433
  Borrowings                                    2,139,250   1,496,000
  Junior Subordinated Debentures                  108,250      82,476
  Other liabilities                                43,370      71,139
                                               ----------- -----------
          Total Liabilities                     5,704,923   5,080,094
Stockholders' equity:
   Stockholders' equity                           402,560     356,263
   Accumulated other comprehensive income
    (loss), net of tax                            (13,221)    (13,386)
                                               ----------- -----------
                                                  389,339     342,877
                                               ----------- -----------
     TOTAL                                     $6,094,262  $5,422,971
                                               =========== ===========
CVB FINANCIAL CORP.
CONSOLIDATED AVERAGE BALANCE SHEET
(unaudited)
dollars in thousands
                         Three months ended      Twelve months ended
                            December 31,            December 31,
                          2006        2005        2006        2005
                       ----------- ----------- ----------- -----------
Assets:
Investment securities
 available-for-sale    $2,615,263  $2,277,340  $2,511,935  $2,200,720
Interest-bearing
 balances due from
 depository
 institution                    -       5,817       1,843       8,908
Investment in stock of
 Federal Home Loan
 Bank (FHLB)               77,439      70,272      74,368      64,144
Loans and lease
 finance receivables    2,966,099   2,482,190   2,811,782   2,277,304
   Less allowance for
    credit losses         (27,041)    (24,031)    (25,202)    (23,851)
                       ----------- ----------- ----------- -----------
   Net loans and lease
    finance
    receivables         2,939,058   2,458,159   2,786,580   2,253,453
                       ----------- ----------- ----------- -----------
         Total earning
          assets        5,631,760   4,811,588   5,374,726   4,527,225
Cash and due from
 banks                    126,432     130,346     127,186     124,988
Premises and
 equipment, net            44,657      40,127      43,196      38,155
Intangibles                10,351      12,703      11,228      11,621
Goodwill                   31,531      28,735      31,601      26,508
Cash value of life
 insurance                 99,213      71,473      80,760      70,470
Other assets               90,059      83,633      96,244      70,193
                       ----------- ----------- ----------- -----------
     TOTAL             $6,034,003  $5,178,605  $5,764,941  $4,869,160
                       =========== =========== =========== ===========

Liabilities and
 Stockholders' Equity
Liabilities:
   Deposits:
       Noninterest-
        bearing        $1,340,312  $1,412,029  $1,354,014  $1,382,966
       Interest-
        bearing         2,192,130   1,840,994   2,161,075   1,680,136
                       ----------- ----------- ----------- -----------
          Total
           Deposits     3,532,442   3,253,023   3,515,089   3,063,102

  Other borrowings      1,947,692   1,442,294   1,720,400   1,347,156
  Junior Subordinated
   Debentures             108,250      82,476     106,132      82,476
  Other liabilities        50,391      51,586      59,292      38,067
                       ----------- ----------- ----------- -----------
          Total
           Liabilities  5,638,775   4,829,379   5,400,913   4,530,801
Stockholders' equity:
   Stockholders'
    equity                405,052     357,622     387,497     340,027
   Accumulated other
    comprehensive
    income (loss), net
    of tax                 (9,824)     (8,396)    (23,469)     (1,668)
                       ----------- ----------- ----------- -----------
                          395,228     349,226     364,028     338,359
                       ----------- ----------- ----------- -----------
     TOTAL             $6,034,003  $5,178,605  $5,764,941  $4,869,160
                       =========== =========== =========== ===========
                 CVB FINANCIAL CORP. AND SUBSIDIARIES
                 CONSOLIDATED STATEMENTS OF EARNINGS
                             (unaudited)
            dollar amounts in thousands, except per share


                            For the Three Months For the Twelve Months
                             Ended December 31,   Ended December 31,
                               2006      2005       2006       2005
                            ----------- -------- ----------- ---------
Interest Income:
  Loans, including fees        $51,935  $42,432    $194,704  $148,421
  Investment securities:
     Taxable                    24,405   19,980      91,029    76,573
     Tax-advantaged              6,982    5,205      26,545    19,078
                            ----------- -------- ----------- ---------
            Total
             investment
             income             31,387   25,185     117,574    95,651
  Dividends from FHLB Stock      1,300      810       4,290     2,623
  Federal funds sold                 -        -          32         2
  Interest-bearing CDs with
   other institutions                -       44          60       251
                            ----------- -------- ----------- ---------
            Total interest
             income             84,622   68,471     316,660   246,948
Interest Expense:
  Deposits                      18,783   10,060      67,180    28,908
  Borrowings and junior
   subordinated debentures      25,602   13,991      80,284    48,528
                            ----------- -------- ----------- ---------
            Total interest
             expense            44,385   24,051     147,464    77,436
                            ----------- -------- ----------- ---------
    Net interest income
     before provision for
     credit losses              40,237   44,420     169,196   169,512
Provision for credit losses        600        -       3,000         -
                            ----------- -------- ----------- ---------
    Net interest income
     after provision for
     credit losses              39,637   44,420     166,196   169,512
Other Operating Income:
   Service charges on
    deposit accounts             3,247    3,481      13,080    13,251
   Financial Advisory
    Services                     1,918    1,723       7,385     6,652
   Gain/(Loss) on sale of
    investment securities           (5)       -       1,057       (46)
   Other-than-temporary
    impairment write down            -   (2,270)          -    (2,270)
   Other                         3,407    2,339      11,736     9,918
                            ----------- -------- ----------- ---------
            Total other
             operating
             income              8,567    5,273      33,258    27,505
Other operating expenses:
   Salaries and employee
    benefits                    13,477   13,211      50,509    51,535
   Occupancy                     2,259    2,279       8,572     8,327
   Equipment                     1,748    1,995       7,025     7,578
   Professional services         1,902    1,001       5,896     4,268
   Amortization of
    intangible assets              588      588       2,353     2,061
   Other                         5,491    4,852      21,469    16,284
                            ----------- -------- ----------- ---------
            Total other
             operating
             expenses           25,465   23,926      95,824    90,053
                            ----------- -------- ----------- ---------
Earnings before income
 taxes                          22,739   25,767     103,630   106,964
Income taxes                     6,445    8,593      31,724    36,346
                            ----------- -------- ----------- ---------
    Net earnings               $16,294  $17,174     $71,906   $70,618
                            =========== ======== =========== =========

Basic earnings per common
 share                           $0.19    $0.20       $0.85     $0.84
                            =========== ======== =========== =========
Diluted earnings per common
 share                           $0.19    $0.20       $0.85     $0.83
                            =========== ======== =========== =========

Cash dividends per common
 share                          $0.085    $0.09      $0.355     $0.42
                            =========== ======== =========== =========

All per share information has been retroactively adjusted to reflect
 the 10% stock dividend declared on December 20, 2006.
                 CVB FINANCIAL CORP. AND SUBSIDIARIES
                    SELECTED FINANCIAL HIGHLIGHTS
                             (unaudited)

                         Three months ended      Twelve months ended
                            December 31,            December 31,
                          2006        2005        2006        2005
                       ----------- ----------- ----------- -----------

Interest income - (Tax
 Effective)(te)           $86,964     $70,140    $325,410    $253,071
Interest Expense           44,385      24,051     147,464      77,436
                       ----------- ----------- ----------- -----------
Net Interest income -
 (te)                     $42,579     $46,089    $177,946    $175,635
                       =========== =========== =========== ===========

Return on average
 assets                      1.07%       1.32%       1.25%       1.45%
Return on average
 equity                     16.36%      19.51%      19.75%      20.87%
Efficiency ratio            52.83%      48.15%      48.04%      45.71%
Net interest margin
 (te)                        3.03%       3.82%       3.31%       3.90%

Weighted average
 shares outstanding
    Basic              84,262,599  84,052,084  84,154,212  84,139,254
    Diluted            84,888,989  84,752,953  84,954,539  84,911,893
Dividends declared         $7,164      $6,877     $27,823     $27,090
Dividend payout ratio       43.97%      40.04%      38.69%      38.36%

Number of shares
 outstanding-EOP       84,281,722  84,073,227
Book value per share        $4.62       $4.08


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

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%       0.00%

Net Charge-off
 (Recovered) to
 Average loans              -0.05%      -0.03%

Allowance for Credit
 Losses:
 Beginning Balance        $23,204     $22,494
    Total Loans
     Charged-Off             (200)     (1,380)
    Total Loans
     Recovered              1,733       1,334
    Acquisition of
     Granite State
     Bank                       0         756
                       ----------- -----------
Net Loans Recovery
 (Charged-Off)              1,533         710
Provision Charged to
 Operating Expense          3,000           -
                       ----------- -----------
Allowance for Credit
 Losses at End of
 period                   $27,737     $23,204
                       =========== ===========
                 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,              $15.60  $14.71  $15.49  $12.80  $12.39  $11.00
June 30,               $15.59  $13.25  $14.63  $12.36  $12.77  $11.43
September 30,          $14.24  $12.83  $15.93  $13.12  $13.60  $11.75
December 31,           $14.13  $12.83  $15.20  $12.63  $16.25  $12.95
Quarterly Consolidated Statements of Earnings

                             4Q       3Q       2Q       1Q       4Q
                           2006     2006     2006     2006     2005
                          -------- -------- -------- -------- --------
Interest income
   Loans, including fees  $51,935$50,564$47,913$44,292$42,432
   Investment securities
    and federal funds
    sold                   32,687   32,441   28,988   27,840   26,039
                          -------- -------- -------- -------- --------
                           84,622   83,005   76,901   72,132   68,471
Interest expense
   Deposits                18,783   18,903   16,294   13,201   10,060
   Other borrowings        25,602   22,130   17,446   15,106   13,991
                          -------- -------- -------- -------- --------
                           44,385   41,033   33,740   28,307   24,051
   Net interest income
    before provision for
    credit losses          40,237   41,972   43,161   43,825   44,420
Provision for credit
 losses                       600    1,250      900      250        -
                          -------- -------- -------- -------- --------
   Net interest income
    after provision for
    credit losses          39,637   40,722   42,261   43,575   44,420

Non-interest income         8,567    8,871    8,091    7,729    5,273
Non-interest expenses      25,465   22,630   24,259   23,470   23,926
                          -------- -------- -------- -------- --------
Earnings before income
 taxes                     22,739   26,963   26,093   27,834   25,767
Income taxes                6,445    8,508    7,176    9,594    8,593
                          -------- -------- -------- -------- --------
     Net earnings         $16,294  $18,455  $18,917  $18,240  $17,174
                          ======== ======== ======== ======== ========

Basic earning per common
 share                      $0.19    $0.22    $0.22    $0.22    $0.20
Diluted earnings per
 common share               $0.19    $0.22    $0.22    $0.22    $0.20

Cash dividends per common
 share                     $0.085    $0.09    $0.09    $0.09    $0.09

Dividends Declared         $7,164   $6,891   $6,885   $6,883   $6,877
                 CVB FINANCIAL CORP. AND SUBSIDIARIES
                        TOTAL LOANS AND LEASES
                             (unaudited)


                                    2006               2005
                                 -----------        -----------
                                     (Amounts in thousands)
Commercial and Industrial        $1,050,189   34.1%   $980,602   36.7%
Real Estate:
      Construction                  299,112    9.7%    270,436   10.1%
      Mortgage                    1,141,322   37.0%    877,481   32.8%
Consumer                             54,125    1.8%     59,801    2.2%
Municipal lease finance
 receivables                        126,393    4.1%    108,832    4.1%
Auto and equipment leases            51,420    1.7%     39,442    1.5%
Dairy and Livestock                 358,259   11.6%    338,035   12.6%
                                 ----------- ------ ----------- ------
      Gross Loans                 3,080,820  100.0%  2,674,629  100.0%
Less:
      Allowance for credit
       losses                       (27,737)           (23,204)
      Deferred net loan fees        (10,624)           (10,766)
                                 -----------        -----------
Net Loans                        $3,042,459         $2,640,659
                                 ===========        ===========
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, other-than-temporary
 impairment write-down, and gain/(loss) on sale of securities in
 conformity with GAAP.

Net Earnings Reconciliation
 (non-GAAP disclosure):         Three months ended Twelve months ended
                                   December 31,       December 31,
                                  2006     2005      2006      2005
                                --------- -------- ---------- --------
Net earnings without the
 settlement of robbery loss and
 gain/(loss) on sale of
 securities                      $16,299  $18,685    $71,173  $70,430
Settlement of robbery loss, net
 of tax                                                        $1,717
Other-than-temporary impairment
 write-down, net of tax                -   (1,513)         -   (1,499)
Gain/(Loss) on Sale of
 Securities, net of tax              ($5)       -       $733      (30)
                                --------- -------- ---------- --------
Reported net earnings            $16,294  $17,172    $71,906  $70,618
                                ========= ======== ========== ========

     Settlement of robbery
      loss, net of tax                                          2,600
     Other-than-temporary
      impairment write-down            -   (2,270)         -  ($2,270)
     Gain/(Loss) on Sale of
      Securities                     ($6)       -     $1,057      (46)
     Tax effect                        1      757       (324)     (96)
                                --------- -------- ---------- --------
Net of taxes                         ($5) ($1,513)      $733     $188
                                ========= ======== ========== ========

We have presented net earnings without the settlement of robbery loss,
 other-than-temporary impairment write-down, and gain/(loss) on sale
 of securities 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.

Source: CVB Financial Corp.

Contact: CVB Financial Corp. Christopher D. Myers, President and CEO, 909-980-4030