CVB Financial Corp. Reports Record Second Quarter Results


Jul 21, 2005

ONTARIO, Calif.--(BUSINESS WIRE)--July 21, 2005--CVB Financial Corp. (NASDAQ:CVBF) and its subsidiary, Citizens Business Bank ("the Company"), announced record financial results for the second quarter of 2005. This included record deposits, record loans and record earnings from operations. It was the strongest second quarter in the history of the Company.

Net Income

CVB Financial Corp. reported net income of $17.5 million for the second quarter ending June 30, 2005. This represents an increase of $27,000, or 0.15%, when compared with the $17.5 million in net earnings reported for the second quarter 2004. Diluted earnings per share were $0.28 for the second quarter of 2005. This was down $0.01, or 3.57%, when compared with earnings per share of $0.29 for the second quarter of 2004.

Net income for the second quarter of 2005 produced a return on beginning equity of 21.62%, a return on average equity of 21.30% and a return on average assets of 1.47%. The efficiency ratio for the second quarter of 2005 was 47.27%, and operating expenses as a percentage of average assets were 1.96%.

Net income from operations, before gains and losses on the sale of securities, was $17.5 million for the second quarter of 2005. This represents an increase of $3.4 million, or 24.43%, over the $14.1 million in net income from operations, before gains and losses on the sale of securities, in the second quarter of 2004. Net income from operations for the second quarter of 2005 produced a return on beginning equity of 21.66%, a return on average equity of 21.34% and a return on average assets of 1.47%. The efficiency ratio on this basis was 47.23%, and operating expenses as a percentage of assets was 1.96%.

Net income for the six months ending June 30, 2005 was $35.2 million. This represents an increase of $7.7 million, or 27.82%, when compared with net earnings of $27.5 million for the same period of 2004. Diluted earnings per share were $0.57. This was up $0.12, or 26.67%, from diluted earnings per share of $0.45 for the same period last year.

Net income for the six months ending June 30, 2005 produced a return on beginning equity of 22.34%, a return on average equity of 21.58% and a return on average assets of 1.52%. The efficiency ratio for the six-month period was 45.22%, and operating expenses as a percentage of average assets were 1.91%.

Net income from operations, before gains and losses on the sale of securities and the recovery of the settlement of a possible robbery loss in the first quarter of 2005, was $33.5 million. This represents an increase in net income from operations for the first six months of 2005 of $5.3 million, or 18.62%. This is an increase over the $28.2 million in net income before gains and losses on the sales of securities and the other-than-temporary impairment write-down in the first six months of 2004. As a result, the net income for the first six months of 2005, without the gains/losses on sales of securities and the settlement of robbery loss, would have produced a return on beginning equity of 21.28%, a return on average equity of 20.55% and a return on average assets of 1.45%. The efficiency ratio for the first six months of 2005 would have been 47.87%, and operating expenses as a percentage of average assets would have been 2.02%.

Net Interest Income and Net Interest Margin

Net interest income totaled $42.2 million for the second quarter of 2005. This represented an increase of $6.3 million, or 17.63%, over the net interest income of $35.9 million for the second quarter of 2004. This increase resulted from a $13.6 million increase in interest income which was partially offset by a $7.3 million increase in interest expense. The increase in interest income was primarily due to the growth in average earning assets and the increase in interest rates. The increase in interest expense was due to the increases in deposit rates and borrowed funds.

Net interest margin (tax equivalent) increased slightly from 3.91% for the second quarter of 2004 to 3.95% for the second quarter of 2005. Total average earning asset yields have increased from 5.01% for the second quarter of 2004 to 5.54% for second quarter of 2005. The cost of funds has increased from 1.64% for the second quarter of 2004 to 2.34% for the second quarter of 2005. This increase in the net interest margin is a result of strong growth in the balance sheet and the recent increases in interest rates. The Company has approximately $1.39 billion, or 46.61%, 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 income totaled $83.2 million for the six months ending June 30, 2005. This represents an increase of $11.7 million, or 16.38%, over the net interest income of $71.5 million for the same period in 2004. This increase resulted from a $23.7 million increase in interest income which was partially offset by a $12.0 million increase in interest expense. The increase in interest income was primarily due to the growth in average earning assets and an increase in interest rates. The increase in interest expense was due to the increases in deposit rates and borrowed funds.

Net interest margin (tax equivalent) decreased slightly from 3.97% for the first six months of 2004 to 3.96% for the first six months of 2005. Total average earning asset yields have increased from 5.07% for the first six months of 2004 to 5.47% for the first six months of 2005. The cost of funds has increased from 1.65% for the first six months of 2004 to 2.23% for the first six months of 2005. This slight decrease in net interest margin has been mitigated by the strong growth in the balance sheet.

Balance Sheet

The Company reported total assets of $4.81 billion at June 30, 2005. This represented an increase of $447.8 million, or 10.26%, over total assets of $4.36 billion on June 30, 2004. Earning assets totaling $4.49 billion were up $459.4 million, or 11.39%, when compared with earning assets of $4.03 billion as of June 30, 2004. Deposits of $2.99 billion grew $160.9 million, or 5.68%, from $2.83 billion for the same period of the prior year. Demand deposits of $1.39 billion jumped $103.6 million, or 8.02%, from $1.29 billion. Gross loans and leases of $2.30 billion on June 30, 2005 rose $357.2 million, or 18.42%, from $1.94 billion on June 30, 2004.

Total assets of $4.81 billion as of June 30, 2005 reflect an increase of $300.8 million, or 6.67%, over total assets of $4.51 billion on December 31, 2004. Earning assets of $4.49 billion were up $236.1 million, or 5.55%, over the total earning assets of $4.26 billion on December 31, 2004. Deposits of $2.99 billion on June 30, 2005 grew $117.5 million, or 4.09%, from $2.88 billion as of December 31, 2004. Demand deposits of $1.39 billion were up $72.6 million, or 5.49%, from $1.32 billion. Gross loans and leases of $2.30 billion increased $156.1 million, or 7.29%, from $2.14 billion on December 31, 2004. Total equity of $336.8 million on June 30, 2005 was up $19.4 million, or 6.10%, from $317.5 million as of December 31, 2004.

Investment Securities

Investment securities totaled $2.15 billion as of June 30, 2005. It represents an increase of $84.7 million, or 4.09%, when compared with the $2.07 billion in investment securities as of June 30, 2004. This represents an increase of $69.8 million, or 3.35%, when compared with $2.09 billion in investment securities as of December 31, 2004.

Wealth Management Group

The Wealth Management Group has over $2.1 billion in assets under administration. They provide trust, investment and brokerage related services.

Loan and Lease Quality

CVB Financial Corp. reported zero non-performing assets as of June 30, 2005. The allowance for loan and lease losses was $24.1 million as of June 30, 2005. This represents 1.05% of gross loans and leases. It compares with an allowance for loan and lease losses of $22.5 million, or 1.05% of gross loans and leases on December 31, 2004. The increase was primarily due to the allowance for loan and lease losses acquired from Granite State Bank of $756,000 and the net recoveries of $877,000 during the first six months of 2005. Non-performing assets were $2,000 as of December 31, 2004.

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 $2.14 billion as of December 31, 2004 to $2.30 billion as of June 30, 2005. Recoveries of $1.0 million more than offset charge offs of $133,000 during the first six months of 2005.

Other Items in 2005

On February 25, 2005, the Company acquired 100% of the stock of Granite State Bank. The merger agreement provides for Granite State Bank to merge with and into Citizens Business Bank. Citizens Business Bank represents the continuing operation.

On May 2, 2005, Citizens Business Bank opened its 40th business financial center in the Central Valley city of Madera.

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 40 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.

For the third consecutive year, CVB Financial Corp. will receive 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 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, 2004, 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

                                          June 30,        December 31,
                                      2005        2004        2004
Assets:
Investment Securities available-
 for-sale                          $2,154,809  $2,070,091  $2,085,014
Investment in stock of Federal
 Home Loan Bank (FHLB)                 65,439      45,919      53,565
Loans and lease finance
 receivables                        2,296,135   1,938,960   2,140,074
   Less allowance for credit
    losses                            (24,127)    (22,140)    (22,494)
   Net loans and lease finance
    receivables                     2,272,008   1,916,820   2,117,580
         Total earning assets       4,492,256   4,032,830   4,256,159
Cash and due from banks               128,577     164,988      84,400
Premises and equipment, net            39,596      29,607      33,508
Goodwill and intangibles               42,386      26,308      25,716
Cash value of life insurance           70,598      66,262      68,233
Other assets                           38,441      44,027      42,995
     TOTAL                         $4,811,854  $4,364,022  $4,511,011

Liabilities and Stockholders' Equity
Liabilities:
   Deposits:
       Demand Deposits
        (noninterest-bearing)      $1,394,898  $1,291,278   1,322,255
       Investment Checking            248,726     227,269     258,636
       Savings/MMDA                   838,657     805,390     813,983
       Time Deposits                  510,255     507,666     480,165
          Total Deposits            2,992,536   2,831,603   2,875,039

  Demand Note to U.S. Treasury          5,079       2,431       6,453
  Borrowings                        1,352,000   1,119,700   1,186,000
  Junior Subordinated Debentures       82,476      82,476      82,476
  Other liabilities                    42,908      46,956      43,560
          Total Liabilities         4,474,999   4,083,166   4,193,528
Stockholders' equity:
   Stockholders' equity               333,552     283,726     308,591
   Accumulated other comprehensive
    income (loss), net of tax           3,303      (2,870)      8,892
                                      336,855     280,856     317,483
     TOTAL                         $4,811,854  $4,364,022  $4,511,011




                          CVB FINANCIAL CORP.
                  CONSOLIDATED AVERAGE BALANCE SHEET
                              (unaudited)
                         dollars in thousands

                         Three months ended        Six months ended
                              June 30,                 June 30,
                           2005        2004        2005         2004
Assets:
Federal funds sold and
 reverse repos         $        -  $      264  $        -  $      571
Investment securities
 available-for-sale     2,184,318   1,921,402   2,158,534   1,904,568
Investment in stock of
 Federal Home Loan
 Bank (FHLB)               63,581      43,093      59,436      41,341
Loans and lease
 finance receivables    2,202,295   1,848,755   2,151,089   1,807,735
   Less allowance for
    credit losses         (24,024)    (22,137)    (23,592)    (21,935)
   Net loans and lease
    finance receivables 2,178,271   1,826,618   2,127,497   1,785,800
         Total earning
          assets        4,426,170   3,791,377   4,345,467   3,732,280
Cash and due from
 banks                    124,058     115,656     121,051     111,967
Premises and
 equipment, net            38,140      29,925      36,276      30,322
Goodwill and
 intangibles               43,090      26,429      34,464      26,582
Cash value of life
 insurance                 70,536      66,050      69,779      50,222
Other assets               81,338      73,826      61,339      63,200
     TOTAL             $4,783,332  $4,103,263  $4,668,376  $4,014,573

Liabilities and
 Stockholders' Equity
Liabilities:
   Deposits:
       Noninterest-
        bearing        $1,375,603  $1,192,256  $1,356,372  $1,147,478
       Interest-
        bearing         1,608,114   1,528,356   1,599,649   1,532,785
          Total
           Deposits     2,983,717   2,720,612   2,956,021   2,680,263

  Other borrowings      1,344,502     949,134   1,271,302     907,654
  Junior Subordinated
   Debentures              82,476      82,476      82,476      82,476
  Other liabilities        43,565      46,589      29,828      45,101
          Total
           Liabilities  4,454,260   3,798,811   4,339,627   3,715,494
Stockholders' equity:
   Stockholders'
    equity                339,071     281,084     329,460     278,720
   Accumulated other
    comprehensive
    income (loss), net
    of tax                 (9,999)     23,368        (711)     20,359
                          329,072     304,452     328,749     299,079
     TOTAL             $4,783,332  $4,103,263  $4,668,376  $4,014,573




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


                                   For the Three       For the Six
                                    Months Ended       Months Ended
                                       June 30,          June 30,
                                    2005     2004      2005     2004
Interest Income:
  Loans, including fees           $35,619  $27,136  $ 68,312  $53,386
  Investment securities:
     Taxable                       19,559   15,659    38,738   31,387
     Tax-advantaged                 4,798    3,656     8,885    7,626
            Total investment
             income                24,357   19,315    47,623   39,013
  Federal funds sold                   97        1       135        3
            Total interest income  60,073   46,452   116,070   92,402
Interest Expense:
  Deposits                          6,247    3,605    11,309    7,288
  Borrowings and junior
   subordinated debentures         11,589    6,940    21,587   13,644
            Total interest
             expense               17,836   10,545    32,896   20,932
    Net interest income before
     provision for credit losses   42,237   35,907    83,174   71,470
Provision for credit losses             -        -         -        -
    Net interest income after
     provision for credit losses   42,237   35,907    83,174   71,470
Other Operating Income:
   Service charges on deposit
    accounts                        3,252    3,512     6,293    7,305
   Wealth Management services       1,039    1,111     2,271    2,274
   Gain/(Loss) on sale of
    investment securities             (46)   5,212       (46)   5,212
   Other-than-temporary
    impairment write down               -        -         -   (6,300)
   Other                            3,048    2,175     5,853    4,301
            Total other operating
             income                 7,293   12,010    14,371   12,792
Other operating expenses:
   Salaries and employee benefits  13,142   11,610    26,288   23,352
   Occupancy                        1,959    1,907     3,957    3,680
   Equipment                        2,112    1,855     3,856    3,711
   Professional services            1,195    1,001     2,220    2,122
   Amortization of intangible
    assets                            588      296       885      592
   Other                            4,419    4,335     6,906    9,052
            Total other operating
             expenses              23,415   21,004    44,112   42,509
Earnings before income taxes       26,115   26,913    53,433   41,753
Income taxes                        8,637    9,462    18,254   14,230
    Net earnings                  $17,478  $17,451  $ 35,179  $27,523

Basic earnings per common share   $  0.28  $  0.29  $   0.57  $  0.46
Diluted earnings per common share $  0.28  $  0.29  $   0.57  $  0.45

Cash dividends per common share   $  0.11  $  0.12  $   0.22  $  0.24

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




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

                          Three months ended       Six months ended
                               June 30,                June 30,
                           2005        2004        2005        2004

 Interest income -
  (Tax Effective)(te)     $61,610     $47,624    $118,923     $94,858
 Interest Expense          17,836      10,545      32,896      20,932
 Net Interest income -
  (te)                    $43,774     $37,079     $86,027     $73,926

 Other-than-temporary
  impairment write-
  down                         $0          $0          $0     ($6,300)

 Return on average
  assets                     1.47%       1.71%       1.52%       1.38%
 Return on average
  equity                    21.30%      23.05%      21.58%      18.51%
 Efficiency ratio           47.27%      43.83%      45.22%      50.45%
 Net interest margin
  (te)                       3.95%       3.91%       3.96%       3.97%

 Weighted average
  shares outstanding
     Basic             62,045,450  60,477,926  61,243,226  60,474,768
     Diluted           62,685,994  61,203,345  61,963,264  61,218,938
 Dividends declared        $6,716      $5,836     $13,491     $11,642
 Dividend payout ratio      38.43%      33.44%      38.35%      42.30%

 Number of shares
  outstanding-EOP      61,068,798  60,464,579
 Book value per share       $5.52       $4.64


                                 June 30,
                             2005        2004
 Non-performing Assets
  (dollar amount in
  thousands):
 Non-accrual loans             $0      $1,455
 Loans past due 90
  days or more and
  still accruing
  interest                      -           -
 Restructured loans             -           -
 Other real estate
  owned (OREO), net             -           -
 Total non-performing
  assets                       $0      $1,455

 Percentage of non-
  performing assets to
  total loans
  outstanding and OREO       0.00%       0.08%

 Percentage of non-
  performing assets to
  total assets               0.00%       0.03%

 Non-performing assets
  to allowance for
  loan losses                0.00%       6.57%

 Net Charge-off
  (Recovered) to
  Average loans             -0.07%      -0.05%

 Allowance for Credit
  Losses:
  Beginning Balance       $22,494     $21,282
     Total Loans
      Charged-Off            (133)       (476)
     Total Loans
      Recovered             1,010       1,334
     Acquisition of
      Granite State
      Bank                    756
 Net Loans Recovery
  (Charged-Off)             1,633         858
 Provision Charged to
  Operating Expense             -           -
 Allowance for Credit
  Losses at End of
  period                  $24,127     $22,140




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

Quarterly Common Stock Price

                            2005            2004            2003
Quarter End             High     Low    High     Low    High     Low
March 31,              $21.30  $17.60  $17.04  $15.13  $18.50  $14.10
June 30,               $20.12  $17.00  $17.56  $15.72  $16.06  $14.07
September 30,                          $18.70  $16.16  $15.69  $13.35
December 31,                           $22.34  $17.80  $15.87  $13.94

Quarterly Consolidated Statements of Income

                             2Q       1Q       4Q       3Q       2Q
                            2005     2005     2004     2004     2004
Interest income
   Loans, including fees  $35,619  $32,693  $31,095  $30,061  $27,136
   Investment securities
    and federal funds
    sold                   24,454   23,303   22,184   21,960   19,316
                           60,073   55,996   53,279   52,021   46,452
Interest expense
   Deposits                 6,247    5,061    4,356    3,863    3,605
   Other borrowings        11,589    9,998    9,183    8,182    6,940
                           17,836   15,059   13,539   12,045   10,545
   Net interest income
    before provision for
    credit losses          42,237   40,937   39,740   39,976   35,907
Provision for credit
 losses                         -        -        -        -        -
   Net interest income
    after provision for
    credit losses          42,237   40,937   39,740   39,976   35,907

Non-interest income         7,293    7,079    7,596    7,519   12,010
Non-interest expenses      23,415   20,697   25,462   21,752   21,004
Earnings before income
 taxes                     26,115   27,319   21,874   25,743   26,913
Income taxes                8,637    9,618    4,986    8,668    9,462
     Net earnings         $17,478  $17,701  $16,888  $17,075  $17,451

Basic earning per common
 share                      $0.28    $0.29    $0.28    $0.28    $0.29
Diluted earnings per
 common share               $0.28    $0.29    $0.28    $0.28    $0.29

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

Dividends Declared         $6,716   $6,775   $6,733   $6,293   $5,836




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

The following table reconciles the differences in net earnings with
and without the settlement of robbery loss, gain/loss on sale of
securities and the other-than-temporary impairment write-down in
conformity with GAAP.

Net Earnings Reconciliation (non-    Three months       Six months
 GAAP disclosure):                   ended June 30,   ended June 30,
                                     2005     2004     2005     2004
Net earnings without the
 gains/(loss) on sales of
 securities, the settlement of
 robbery loss and other-than-
 temporary impairment write-down   $17,508  $14,071  $33,497  $28,240
     Settlement of robbery loss,
      net of tax                         -            $1,712
     Gain/(Loss) on Sale of
      Securities, net of tax          ($30)  $3,380     ($30)  $3,436
     Other-than-temporary
      impairment write-down, net
      of tax                             -                 -   (4,153)
Reported net earnings              $17,478  $17,451  $35,179  $27,523

     Settlement of robbery loss          -        -   $2,600        -
     Gain/(Loss) on Sale of
      Securities                       (46)   5,212      (46)   5,212
     Other-than-temporary
      impairment write-down              -        -       $0   (6,300)
     Tax effect                         16   (1,832)    (872)     371
Net of taxes                          ($30)   3,380   $1,682     (717)

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




Ratios Reconciliation (non-GAAP disclosure):

The following table reconciles the differences in ratios with and
without the settlement of robbery loss, the other-than-temporary
impairment write-down on investment securities and the net gain/loss
on sale of securities in conformity with GAAP.

                                    Ratios Reconciliation
                                    For the Three Months
                                       Ended June 30,

                                            2005
                       Without net loss     Net loss on      Reported
                          on sale of        securities       earnings
                          securities
                                  ( amounts in thousands )

Other Operating Expense        $23,415               $-       $23,415

Net Revenues                   $49,576             $(46)      $49,530

Net Earnings                   $17,508             $(30)      $17,478

Return on Beginning
 Equity                          21.66%                         21.62%
Return on Average
 Equity                          21.34%                         21.30%
Return on Average
 Assets                           1.47%                          1.47%
Efficiency Ratio                 47.23%                         47.27%
Operating Costs as % of
 Average assets                   1.96%                          1.96%

                                    Ratios Reconciliation
                                    For the Three Months
                                       Ended June 30,

                                            2004
                       Without net gain     Net gain on       Reported
                          on sale of         securities       earnings
                          securities
                                  ( amounts in thousands )

Other Operating Expense        $21,004               $-       $21,004

Net Revenues                   $42,705           $5,212       $47,917

Net Earnings                   $14,071           $3,380       $17,451

Return on Beginning
 Equity                          19.09%                         23.68%
Return on Average
 Equity                          18.59%                         23.05%
Return on Average
 Assets                           1.38%                          1.71%
Efficiency Ratio                 49.18%                         43.83%
Operating Costs as % of
 Average assets                   2.06%                          2.06%


                                    Ratios Reconciliation
                                     For the Six Months
                                       Ended June 30,

                                            2005
                           Without       Robbery loss and    Reported
                        settlement of      net loss on       earnings
                        robbery loss       securities
                        and net loss on
                           sale of
                          securities
                                  ( amounts in thousands )

Other Operating Expense        $46,712          $(2,600)      $44,112

Net Revenues                   $97,591             $(46)      $97,545

Net Earnings                   $33,497           $1,682       $35,179

Return on Beginning
 Equity                          21.28%                         22.34%
Return on Average
 Equity                          20.55%                         21.58%
Return on Average
 Assets                           1.45%                          1.52%
Efficiency Ratio                 47.87%                         45.22%
Operating Costs as % of
 Average assets                   2.02%                          1.91%

                                    Ratios Reconciliation
                                     For the Six Months
                                       Ended June 30,

                                            2004
                        Without other-      Impairment       Reported
                        than-temporary    write-down and     earnings
                          impairment       net gain on
                        write-down and      securities
                         net gain on
                           sale of
                          securities
                                  ( amounts in thousands )

Other Operating Expense        $42,509               $-       $42,509

Net Revenues                   $85,350          $(1,088)      $84,262

Net Earnings                   $28,240            $(717)      $27,523

Return on Beginning
 Equity                          19.81%                         19.30%
Return on Average
 Equity                          18.99%                         18.51%
Return on Average
 Assets                           1.41%                          1.38%
Efficiency Ratio                 49.81%                         50.45%
Operating Costs as % of
 Average assets                   2.13%                          2.13%

We have presented ratios without the settlement of robbery loss, the
other-than-temporary impairment write-down on investment securities
and the net 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.
    CONTACT: CVB Financial Corp.
             D. Linn Wiley, 909-980-4030

    SOURCE: CVB Financial Corp.