CVB Financial Corp. Reports Record Third Quarter Results


Oct 20, 2005

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

Net Income

CVB Financial Corp. reported net income of $18.3 million for the third quarter ending Sept. 30, 2005. This represents an increase of $1.2 million, or 6.98%, when compared with the $17.1 million in net earnings reported for the third quarter of 2004. Diluted earnings per share were $0.29 for the third quarter of 2005. This was up $0.01, or 3.57%, when compared with earnings per share of $0.28 for the third quarter of 2004.

Net income for the third quarter of 2005 produced a return on beginning equity of 21.51%, a return on average equity of 20.75% and a return on average assets of 1.46%. The efficiency ratio for the third quarter of 2005 was 45.43%, and operating expenses as a percentage of average assets were 1.85%.

Net income for the nine months ending Sept. 30, 2005 was $53.4 million. This represents an increase of $8.8 million, or 19.83%, when compared with net earnings of $44.6 million for the same period of 2004. Diluted earnings per share were $0.87. This was up $0.14, or 19.18%, from diluted earnings per share of $0.73 for the same period last year.

Net income for the nine months ending Sept. 30, 2005 produced a return on beginning equity of 22.51%, a return on average equity of 21.29% and a return on average assets of 1.50%. The efficiency ratio for the nine-month period was 45.29%, and operating expenses as a percentage of average assets were 1.89%.

We had income from the settlement of a robbery loss of $2.6 million. Net income from operations before this item was $51.8 million for the first nine months of 2005. This represents an increase in net income from operations for the first nine months of 2005 of $6.7 million, or 14.94%, compared to the same period in 2004. In 2004 we had $45.0 million in net income before gains and losses on the sales of securities, the gain on real estate and the other-than-temporary impairment write-down.

Excluding the items mentioned above, the net income from operations for the first nine months of 2005 would have produced a return on beginning equity of 21.80%, a return on average equity of 20.62% and a return on average assets of 1.45%. The efficiency ratio for the first nine months of 2005 would have been 47.03%, and operating expenses as a percentage of average assets would have been 1.96%.

Net Interest Income and Net Interest Margin

Net interest income totaled $43.0 million for the third quarter of 2005. This represented an increase of $3.0 million, or 7.61%, over the net interest income of $40.0 million for the third quarter of 2004. This increase resulted from an $11.5 million increase in interest income, which was partially offset by an $8.4 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 deposits and borrowed funds and the increase in interest rates.

Net interest margin (tax equivalent) decreased from 4.09% for the third quarter of 2004 to 3.85% for the third quarter of 2005. Total average earning asset yields have increased from 5.27% for the third quarter of 2004 to 5.60% for third quarter of 2005. The cost of funds has increased from 1.73% for the third quarter of 2004 to 2.55% for the third quarter of 2005. Although the yield on earning assets increased, this was offset by higher interest paid on interest-bearing liabilities. The Company has approximately $1.42 billion, or 44.33%, of its deposits in interest free demand deposits.

Net interest income totaled $126.2 million for the nine months ending Sept. 30, 2005. This represents an increase of $14.7 million, or 13.23%, over net interest income of $111.4 million for the same period in 2004. This increase resulted from a $35.2 million increase in interest income, which was partially offset by a $20.4 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 interest-bearing deposits and borrowed funds and the increase in interest rates.

Net interest margin (tax equivalent) decreased from 4.01% for the first nine months of 2004 to 3.92% for the first nine months of 2005. Total average earning asset yields have increased from 5.14% for the first nine months of 2004 to 5.52% for the first nine months of 2005. The cost of funds has increased from 1.68% for the first nine months of 2004 to 2.34% for the first nine months of 2005. This decrease in net interest margin has been mitigated by the strong growth in the balance sheet.

Balance Sheet

The Company reported total assets of $5.02 billion at Sept. 30, 2005. This represented an increase of $667.4 million, or 15.33%, over total assets of $4.35 billion on September 30, 2004. Earning assets totaling $4.69 billion were up $606.5 million, or 14.87%, when compared with earning assets of $4.08 billion as of September 30, 2004. Deposits of $3.21 billion grew $345.4 million, or 12.04%, from $2.87 billion for the same period of the prior year. Demand deposits of $1.42 billion jumped $121.2 million, or 9.30%, from $1.30 billion. Gross loans and leases of $2.38 billion on Sept. 30, 2005 rose $365.4 million, or 18.18%, from $2.01 billion on Sept. 30, 2004.

Total assets of $5.02 billion as of Sept. 30, 2005 reflect an increase of $509.2 million, or 11.29%, over total assets of $4.51 billion on Dec. 31, 2004. Earning assets of $4.69 billion were up $428.9 million, or 10.08%, over the total earning assets of $4.26 billion on Dec. 31, 2004. Deposits of $3.21 billion on Sept. 30, 2005 grew $338.3 million, or 11.77%, from $2.88 billion as of Dec. 31, 2004. Demand deposits of $1.42 billion were up $102.4 million, or 7.74%, from $1.32 billion. Gross loans and leases of $2.38 billion increased $235.2 million, or 10.99%, from $2.14 billion on Dec. 31, 2004. Total equity of $337.2 million on Sept. 30, 2005 was up $19.7 million, or 6.20%, from $317.5 million as of Dec. 31, 2004.

Investment Securities

Investment securities totaled $2.26 billion as of Sept. 30, 2005. This represents an increase of $225.8 million, or 11.08%, when compared with the $2.04 billion in investment securities as of Sept. 30, 2004. It represents an increase of $179.1 million, or 8.59%, when compared with $2.09 billion in investment securities as of Dec. 31, 2004.

Financial Advisory Services

The Financial Advisory Services Group has over $2.7 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 Sept. 30, 2005. The allowance for loan and lease losses was $24.2 million as of Sept. 30, 2005. This represents 1.02% 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 Dec. 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 $1.2 million during the first nine months of 2005. Non-performing assets were $2,000 as of Dec. 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 Dec. 31, 2004 to $2.38 billion as of Sept. 30, 2005. Recoveries of $1.2 million more than offset charge offs of $191,000 during the first nine months of 2005.

Other Items in 2005

On Feb. 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. This transaction added $103.1 million in deposits, $62.8 million in loans and $111.4 million in total assets.

On May 2, 2005, Citizens Business Bank opened its 40th business financial center in the Central Valley city of Madera, Calif. This increased the total number of offices to seven business financial centers in the fast-growing Central Valley area of California.

Corporate Overview

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

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

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

Safe Harbor

This document contains forward-looking statements that are subject to risks and uncertainties that could cause actual results to differ materially from the projected. In addition, these forward-looking statements relate to the Company's current expectations regarding future operating results. Such issues and uncertainties include impact of changes in interest rates, a decline in economic conditions and increased competition among financial services providers. For a discussion of other factors that could cause actual results to differ, please see the publicly available Securities and Exchange Commission filings of CVB Financial Corp., including its Annual Report on Form 10-K for the year ended Dec. 31, 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

                                           Sept. 30,        Dec. 31,
                                        2005       2004       2004
Assets:
Investment Securities available-for-
 sale                                $2,264,081 $2,038,322 $2,085,014
Investment in stock of Federal Home
 Loan Bank (FHLB)                        69,994     53,439     53,565
Loans and lease finance receivables   2,375,226  2,009,875  2,140,074
   Less allowance for credit losses     (24,237)   (23,068)   (22,494)
   Net loans and lease finance
    receivables                       2,350,989  1,986,807  2,117,580
         Total earning assets         4,685,064  4,078,568  4,256,159
Cash and due from banks                 132,741    116,125     84,400
Premises and equipment, net              39,823     26,865     33,508
Intangibles                              13,062      6,432
Goodwill                                 28,735     19,580     25,716
Cash value of life insurance             71,232     66,801     68,233
Other assets                             49,507     38,370     42,995
     TOTAL                           $5,020,164 $4,352,741 $4,511,011

Liabilities and Stockholders' Equity
Liabilities:
   Deposits:
       Demand Deposits (noninterest-
        bearing)                     $1,424,623 $1,303,410  1,322,255
       Investment Checking              260,484    228,444    258,636
       Savings/MMDA                     991,102    842,401    813,983
       Time Deposits                    537,129    493,682    480,165
          Total Deposits              3,213,338  2,867,937  2,875,039

  Demand Note to U.S. Treasury            1,529      5,053      6,453
  Borrowings                          1,312,000  1,042,200  1,186,000
  Junior Subordinated Debentures         82,476     82,476     82,476
  Other liabilities                      73,646     44,993     43,560
          Total Liabilities           4,682,989  4,042,659  4,193,528
Stockholders' equity:
   Stockholders' equity                 345,460    294,619    308,591
   Accumulated other comprehensive
    income (loss), net of tax            (8,285)    15,463      8,892
                                        337,175    310,082    317,483
     TOTAL                           $5,020,164 $4,352,741 $4,511,011



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

                            Three months ended    Nine months ended
                                 Sept. 30,             Sept. 30,
                             2005       2004       2005       2004
Assets:
Federal funds sold and
 reverse repos                    $-       $109         $-       $416
Investment securities
 available-for-sale        2,236,619  2,013,691  2,184,849  1,941,208
Investment in stock of
 Federal Home Loan Bank
 (FHLB)                       67,277     49,609     62,078     44,117
Loans and lease finance
 receivables               2,320,733  1,960,836  2,208,258  1,859,140
   Less allowance for
    credit losses            (24,183)   (22,751)   (23,791)   (22,209)
   Net loans and lease
    finance receivables    2,296,550  1,938,085  2,184,467  1,836,931
         Total earning
          assets           4,600,446  4,001,494  4,431,394  3,822,672
Cash and due from banks      127,374    147,941    123,182    124,046
Premises and equipment,
 net                          39,881     29,427     37,491     30,021
Intangibles                   13,294      6,554     11,256      6,851
Goodwill                      28,735     19,580     25,757     19,580
Cash value of life
 insurance                    70,824     66,320     70,131     55,627
Other assets                  77,121     60,202     66,613     61,284
     TOTAL                $4,957,675 $4,331,518 $4,765,824 $4,120,081

Liabilities and Stockholders' Equity
Liabilities:
   Deposits:
      Noninterest-bearing $1,406,223 $1,256,509 $1,373,174 $1,184,086
      Interest-bearing     1,677,630  1,572,898  1,625,927  1,545,930
          Total Deposits   3,083,853  2,829,407  2,999,101  2,730,016

  Other borrowings         1,401,252  1,084,854  1,315,095    967,152
  Junior Subordinated
   Debentures                 82,476     82,476     82,476     82,476
  Other liabilities           40,889     43,803     33,511     44,078
          Total
           Liabilities     4,608,470  4,040,540  4,430,183  3,823,722
Stockholders' equity:
   Stockholders' equity      346,028    293,648    335,042    283,732
   Accumulated other
    comprehensive income
      (loss), net of tax       3,177     (2,670)       599     12,627
                             349,205    290,978    335,641    296,359
     TOTAL                $4,957,675 $4,331,518 $4,765,824 $4,120,081



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

                                      For the Three    For the Nine
                                       Months Ended    Months Ended
                                         Sept. 30,       Sept. 30,
                                      2005    2004     2005    2004
Interest Income:
  Loans, including fees              $38,777 $30,061 $107,089 $83,447
  Investment securities:
     Taxable                          19,668  18,323   58,407  49,710
     Tax-advantaged                    4,989   3,636   13,873  11,262
            Total investment income   24,657  21,959   72,280  60,972
  Federal funds sold                       -       1        2       3
  Interest-bearing CDs with other
   institutions                           74       -      206       -
            Total interest income     63,508  52,021  179,577 144,422
Interest Expense:
  Deposits                             7,539   3,863   18,848  11,151
  Borrowings and junior subordinated
   debentures                         12,951   8,182   34,537  21,826
            Total interest expense    20,490  12,045   53,385  32,977
    Net interest income before
     provision for credit losses      43,018  39,976  126,192 111,445
Provision for credit losses                -       -        -       -
    Net interest income after
       provision for credit losses    43,018  39,976  126,192 111,445
Other Operating Income:
   Service charges on deposit
    accounts                           3,477   3,240    9,770  10,544
   Wealth Management services          1,237     993    3,509   3,266
  Gain/(Loss) on sale of investment
   securities                              -       7      (46)  5,219
   Other-than-temporary impairment
    write down                             -       -        -  (6,300)
   Other                               3,147   3,279    8,999   7,582
            Total other operating
             income                    7,861   7,519   22,232  20,311
Other operating expenses:
   Salaries and employee benefits     13,136  11,970   39,424  35,323
   Occupancy                           2,091   2,281    6,048   5,961
   Equipment                           1,727   1,896    5,583   5,607
   Professional services               1,047     907    3,267   3,030
   Amortization of intangible assets     588     296    1,473     889
   Other                               4,526   4,402   11,432  13,450
            Total other operating
             expenses                 23,115  21,752   67,227  64,260
Earnings before income taxes          27,764  25,743   81,197  67,496
Income taxes                           9,499   8,668   27,753  22,898
    Net earnings                     $18,265 $17,075  $53,444 $44,598

Basic earnings per common share        $0.30   $0.28    $0.87   $0.74
Diluted earnings per common share      $0.29   $0.28    $0.87   $0.73

Cash dividends per common share        $0.11   $0.13    $0.33   $0.37

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



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

                           Three months ended     Nine months ended
                                 Sept. 30,             Sept. 30,
                             2005       2004       2005       2004

Interest income - (Tax
 Effective)(te)              $65,110    $53,184   $184,033   $148,042
Interest Expense              20,490     12,045     53,385     32,977
Net Interest income - (te)   $44,620    $41,139   $130,648   $115,065

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

Return on average assets        1.46%      1.57%      1.50%      1.45%
Return on average equity       20.75%     23.34%     21.29%     20.10%
Efficiency ratio               45.43%     45.80%     45.29%     48.77%
Net interest margin (te)        3.85%      4.09%      3.92%      4.01%

Weighted average shares
 outstanding
    Basic                 61,790,827 60,506,915 61,200,254 60,493,150
    Diluted               62,341,740 61,229,890 61,779,538 61,228,203
Dividends declared            $6,722     $6,261    $20,213    $17,948
Dividend payout ratio          36.80%     36.67%     37.82%     40.24%

Number of shares
 outstanding-EOP          61,107,359 60,510,231
Book value per share           $5.52      $5.12

                                                         Sept. 30,
                                                       2005    2004
Non-performing Assets (dollar amount in thousands):
Non-accrual loans                                          $2    $689
Loans past due 90 days or more and still accruing
 interest                                                   -       -
Restructured loans                                          -       -
Other real estate owned (OREO), net                         -       -
Total non-performing assets                                $2    $689

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%   0.02%

Non-performing assets to allowance for loan losses       0.01%   2.99%

Net Charge-off (Recovered) to Average loans             -0.08%  -0.09%

Allowance for Credit Losses:
 Beginning Balance                                    $22,494 $21,282
    Total Loans Charged-Off                              (191) (1,133)
    Total Loans Recovered                               1,178   2,919
    Acquisition of Granite State Bank                     756
Net Loans Recovery (Charged-Off)                        1,743   1,786
Provision Charged to Operating Expense                      -       -
Allowance for Credit Losses at End of period          $24,237 $23,068



                 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,      $21.90   $18.04   $18.70   $16.16   $15.69  $13.35
December 31,                         $22.34   $17.80   $15.87  $13.94

Quarterly Consolidated Statements of Income Earnings

                                 3Q      2Q      1Q      4Q      3Q
                                2005    2005    2005    2004    2004
Interest income
   Loans, including fees      $38,777 $35,619 $32,693 $31,095 $30,061
   Investment securities and
    federal funds sold         24,731  24,454  23,303  22,184  21,960
                               63,508  60,073  55,996  53,279  52,021
Interest expense
   Deposits                     7,539   6,247   5,061   4,356   3,863
   Other borrowings            12,951  11,589   9,998   9,183   8,182
                               20,490  17,836  15,059  13,539  12,045
   Net interest income before
    provision for credit
    losses                     43,018  42,237  40,937  39,740  39,976
Provision for credit losses         -       -       -       -       -
   Net interest income after
    provision for credit
    losses                     43,018  42,237  40,937  39,740  39,976

Non-interest income             7,861   7,293   7,079   7,596   7,519
Non-interest expenses          23,115  23,415  20,697  25,462  21,752
Earnings before income taxes   27,764  26,115  27,319  21,874  25,743
Income taxes                    9,499   8,637   9,618   4,986   8,668
     Net earnings             $18,265 $17,478 $17,701  16,888 $17,075

Basic earning per common share  $0.30   $0.28   $0.29   $0.28   $0.28
Diluted earnings per common
 share                          $0.29   $0.28   $0.29   $0.28   $0.28

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

Dividends Declared             $6,722  $6,716  $6,775  $6,733  $6,261



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, gain on sale of real estate, and the other-than-temporary
impairment write down in conformity with GAAP.

Net Earnings Reconciliation (non-
 GAAP disclosure):               Three months ended  Nine months ended
                                      Sept. 30,          Sept. 30,
                                    2005     2004      2005    2004
Net earnings without the
 settlement of robbery loss, the
 gains/(loss) on sales of
 securities, the gain on sale of
 real estate, and other-than-
 temporary impairment write-down   $18,265  $16,792   $51,764 $45,036
     Settlement of robbery loss,
      net of tax                         0              1,711
     Gain/(Loss) on Sale of
      Securities, net of tax             0        5       (31)  3,448
     Gain on Sale of Real Estate,
      net of tax                                278               278
     Other-than-temporary
      impairment write-down, net
      of tax                             0        0         0  (4,164)
Reported net earnings              $18,265  $17,075   $53,444 $44,598

     Settlement of robbery loss          -        -    $2,600       -
     Gain/(Loss) on Sale of
      Securities                         -        7       (46) $5,219
     Gain on Sale of Real Estate         -      419         0     419
     Other-than-temporary
      impairment write-down              -        0         0  (6,300)
     Tax effect                          -     (143)     (874)    224
Net of taxes                            $0     $283    $1,680   ($438)

We have presented net earnings without the settlement of robbery loss,
gain/loss on sale of securities, gain on sale of real estate, 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 September 30,

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

Other Operating Expense                 $23,115          $-   $23,115

Net Revenues                            $50,879          $-   $50,879

Net Earnings                            $18,265          $-   $18,265

Return on Beginning Equity                21.51%                21.51%
Return on Average Equity                  20.75%                20.75%
Return on Average Assets                   1.46%                 1.46%
Efficiency Ratio                          45.43%                45.43%
Operating Costs as % of Average
 assets                                    1.85%                 1.85%

                                           Ratios Reconciliation
                                           For the Three Months
                                            Ended September 30,

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

Other Operating Expense                 $21,752          $-   $21,752

Net Revenues                            $47,069        $426   $47,495

Net Earnings                            $16,792        $283   $17,075

Return on Beginning Equity                23.79%                24.19%
Return on Average Equity                  22.96%                23.34%
Return on Average Assets                   1.54%                 1.57%
Efficiency Ratio                          46.21%                45.80%
Operating Costs as % of Average
 assets                                    2.00%                 2.00%

                                           Ratios Reconciliation
                                            For the Nine Months
                                            Ended September 30,

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

Other Operating Expense                 $69,827     $(2,600)  $67,227

Net Revenues                           $148,470        $(46) $148,424

Net Earnings                            $51,762      $1,682   $53,444

Return on Beginning Equity                21.80%                22.51%
Return on Average Equity                  20.62%                21.29%
Return on Average Assets                   1.45%                 1.50%
Efficiency Ratio                          47.03%                45.29%
Operating Costs as % of Average
 assets                                    1.96%                 1.89%

                                          Ratios Reconciliation
                                           For the Nine Months
                                           Ended September 30,

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

Other Operating Expense                $64,260           $-   $64,260

Net Revenues                          $132,418        $(662) $131,756

Net Earnings                           $45,035        $(437)  $44,598

Return on Beginning Equity               20.98%                 20.78%
Return on Average Equity                 20.30%                 20.10%
Return on Average Assets                  1.46%                  1.45%
Efficiency Ratio                         48.53%                 48.77%
Operating Costs as % of Average
 assets                                   2.08%                  2.08%

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