CVB Financial Corp. Reports Second Quarter 2009 Financial Results


Jul 15, 2009
Quarterly Net Income of $15.9 million Diluted Earnings per Common Share $0.17 Deposits and customer repos grew $795.4 million over June 30, 2008 Allowance for credit losses 2.07% of total loans & leases Non-performing assets plus OREO declined by $1.4 million or 2.5% from March 31, 2009

ONTARIO, Calif.--(BUSINESS WIRE)-- CVB Financial Corp. (NASDAQ:CVBF) and its subsidiary, Citizens Business Bank ("the Company"), announced results for the second quarter of 2009. The Company reported increased earnings for the second quarter of 2009 compared to the first quarter of 2009. Net income of $15.9 million, increased by $2.7 million, or 20.45%, compared to net income of $13.2 million for the first quarter of 2009. Diluted earnings per common share of $0.17 for the second quarter of 2009, increased by $0.04 or 30.77%, from diluted earnings per common share of $0.13 for the first quarter of 2009.

"We are very pleased with our results for the second quarter of 2009," said Chris Myers, President & CEO. "Our net income increased 20.45% sequentially, our deposit growth and customer repos increased $795.4 million year-over year, and our overall credit quality remained solid. Given the difficulties U.S. banks continue to face, we remain confident that we are well-positioned to continue our strong operating performance during these tough economic times."

Net income of $15.9 million represents a decrease of $1.3 million, or 7.53%, when compared with net earnings of $17.2 million for the second quarter of 2008. Diluted earnings per common share were $0.17 for the second quarter of 2009. This was down $0.04, or 18.91%, from diluted earnings per common share of $0.21 for the same period last year. Of the $0.04 decrease, $0.02 is due to the dividends and amortization of the discount on our preferred stock.

Net income for the second quarter of 2009 produced a return on beginning common equity of 12.61%, a return on average common equity of 12.36% and a return on average assets of 0.99%. Return on beginning equity was 10.16% and return on average equity was 9.99%. The efficiency ratio for the second quarter was 61.29%; excluding the provision for credit losses, the gain on sale of securities and the one-time FDIC special assessment, the efficiency ratio was 49.0%. Operating expenses as a percentage of average assets were 2.05%. Our expenses were impacted by a $3.0 million accrual for the FDIC's special assessment. This assessment was levied on all banking institutions.

Net income for the six months ending June 30, 2009 was $29.0 million. This represents a decrease of $4.3 million, or 12.92%, when compared with net income of $33.3 million for the same period of 2008. Diluted earnings per share for the six months ending June 30, 2009 were $0.30, a decrease of $0.10, or 24.66%, from diluted earnings per share of $0.40 for the same period last year. Of the $0.10 decrease, $0.05 is due to the dividends and amortization of the discount on our preferred stock. The net income for the six months of 2009 includes a provision of $42.0 million for credit losses and a $21.5 million gain on sale of investment securities, as compared to the provision for credit losses of $4.7 million and no gain on sale of securities for the first six months of 2008. Excluding the provision for credit losses, gain on sale of investment securities and the one-time FDIC special assessment, net income would have been $42.6 million.

Net income for the six months ending June 30, 2009 produced a return on beginning common equity of 11.86%, a return on average common equity of 11.51% and a return on average assets of 0.90%. Return on beginning equity was 9.52% and return on average equity was 9.29%. The efficiency ratio for the six-month period was 62.23%; excluding the provision for credit losses, the gain on sale of securities, and the one-time FDIC special assessment, the efficiency ratio was 49.54%. Operating expenses as a percentage of average assets was 1.99%.

The Company made provisions for credit losses totaling $20.0 million during the second quarter ending June 30, 2009. For the six months ending June 30, 2009, provisions for credit losses totaled $42.0 million. This compares with provisions of $3.0 million for the second quarter of 2008 and $4.7 million for the six months ending June 30, 2008. The Company's non-performing assets increased from $13.5 million as of June 30, 2008 to $55.3 million as of June 30, 2009. This represents 0.21% of total assets as of June 30, 2008 and 0.86% of total assets as of June 30, 2009.

Net Interest Income and Net Interest Margin

Net interest income, before provision for credit losses, totaled $54.1 million for the second quarter of 2009. This represents an increase of $5.6 million, or 11.58%, over net interest income of $48.5 million for the same period in 2008. The increase resulted from a $12.8 million decrease in interest expense which overshadowed a $7.2 million decrease in interest income. The decrease in interest income was primarily due to the decrease in both interest rates and average earning assets. The decrease in interest expense was due to the decrease in the interest rates paid on deposits and borrowed funds, coupled with a decrease in average borrowed funds, which was partially offset by the increase in average interest-bearing deposits.

Net interest margin (tax equivalent) increased from 3.43% for the second quarter of 2008 to 3.76% for the second quarter of 2009. Total average earning asset yields decreased from 5.69% for the second quarter of 2008 to 5.17% for the second quarter of 2009. The cost of funds decreased from 2.95% for the second quarter of 2008 to 1.98% for the second quarter of 2009. The increase in net interest margin is due to the cost of interest-bearing liabilities decreasing faster than the decrease in yields on earning assets.

Net interest income, before the provision for credit losses, totaled $109.4 million for the six months ending June 30, 2009. This was the highest net interest income in the history of the Company. This represents an increase of $16.8 million, or 18.11%, compared to the same period in 2008. The increase resulted from a $28.2 million decrease in interest expense which overshadowed an $11.5 million decrease in interest income.

The net interest margin (tax equivalent) increased from 3.34% for the first six months of 2008 to 3.75% for the first six months of 2009. Total average earning asset yields decreased from 5.80% for the first six months of 2008 to 5.22% for the first six months of 2009. Total cost of funds decreased from 3.20% for the first six months of 2008 to 2.03% for the first six months of 2009.

Assets

The Company reported total assets of $6.41 billion at June 30, 2009. This represented a decrease of $38.9 million, or 0.60%, from total assets of $6.45 billion at June 30, 2008. Earning assets totaling $5.91 billion declined $155.7 million, or 2.57%, when compared with earning assets of $6.07 billion at June 30, 2008. The decrease is due to the decrease in total investments of $216.8 million, offset by an increase in loans, net of allowance for loan losses, of $61.1 million. Loans and leases totaled $3.61 billion at June 30, 2009. This represents an increase of $98.5 million, or 2.80%, when compared with loans and leases of $3.52 billion at June 30, 2008.

Total assets of $6.41 billion at June 30, 2009 decreased $234.8 million, or 3.53% from total assets of $6.65 billion at December 31, 2008. This was primarily due to the decrease in investment securities of $222.6 million. Total earning assets of $5.91 billion decreased $364.0 million, or 5.80%, from total earning assets of $6.28 billion at December 31, 2008. Loans and leases totaling $3.61 billion at June 30, 2009 decreased $122.1 million, or 3.27% from loans and leases of $3.74 billion at December 31, 2008.

Investment Securities

Investment securities totaled $2.28 billion at June 30, 2009. This represents a decrease of $220.3 million, or 8.82%, when compared with $2.50 billion in investment securities at June 30, 2008. It also represents a decrease of $222.6 million, or 8.91%, when compared with $2.50 billion in investment securities at December 31, 2008. During the first six months of 2009, we sold certain securities with relatively short maturities and recognized a gain on sale of securities of $21.5 million.

Our investment portfolio continues to perform well. We have no preferred stock and no trust preferred securities. Virtually all of our mortgage-backed securities are issued by Freddie Mac or Fannie Mae, which have the guarantee of the U.S. Government. Those that are private label mortgage-backed issues, approximately $40 million, are also performing well. Ninety-six percent of our $649.9 million municipal bond portfolio contains securities which have an underlying rating of investment grade. Of the $657.5 million in municipal bond securities, $41.4 million, or 6.3%, are located within the state of California. All municipal bond securities are fully performing.

Deposits

Total deposits and customer repos were $4.41 billion at June 30, 2009. This represents an increase of $795.4 million, or 22.01%, when compared with total deposits and customer repos of $3.61 billion at June 30, 2008. Total deposits and customer repos of $4.41 billion at June 30, 2009 increased by $543.4 million, or 14.06%, when compared to total deposits and customer repos of $3.87 billion at December 31, 2008. "Last year we implemented our deposit gathering initiatives through the creation of our Specialty Banking Group and our Commercial Banking Centers," said Chris Myers. "The growth in deposits and customer repos is a reflection of the success of those initiatives."

Borrowings

Borrowings decreased by $779.0 million, or 39.09%, from December 31, 2008. As a result of the increase in deposits and customer repurchases of $543.4 million and the net decrease of $222.6 million in securities, it was possible for us to reduce our reliance on borrowed funds. The replacement of high cost borrowings with low cost deposits helped to improve our margin during the first six months of 2009. "One of our goals has been to decrease our reliance on borrowed funds; we have made significant progress" commented Mr. Myers.

Asset Quality

During the second quarter of 2009 non-accrual loans increased $3.2 million from the first quarter, now totaling $51.3 million. Net charge-offs were $11.0 million in the second quarter of 2009 compared to $10.2 million in the first quarter of 2009. OREO decreased to $4.0 million at June 30, 2009, from $8.7 million at March 31, 2009. This represents a decrease of $4.7 million due to the sale of $6.1 million in OREO properties, offset by the addition of $1.4 million in new OREO properties.

The overall credit quality of the loan portfolio is sound. Our allowance for credit losses increased from $37.3 million as of June 30, 2008 and $54.0 million as of December 31, 2008 to $74.8 million as of June 30, 2009. The increase was primarily due to provisions for credit losses of $17.9 million during the fourth quarter of 2008 and a provision for credit losses of $42.0 million during the first six months of 2009. During the first six months of 2009, we had loan charge-offs totaling $21.9 million and recoveries on previously charged-off loans of $645,000. This resulted in net charge-offs of $21.2 million. By comparison, during the first six months of 2008, the Company had net charge-offs of $439,000 and a $4.7 million contribution to the provision for credit losses. The allowance for credit losses was 2.07% and 1.06% of total loans and leases outstanding as of June 30, 2009 and 2008, respectively. "We continue to make greater provisions for credit losses in order to build our reserves. One of our key internal measurements is the ratio of our loan loss allowance to our non-performing loans. We are pleased to report that this ratio improved from 137% at March 31, 2009 to 146% at June 30, 2009. In looking forward, our goal is to be proactive and fiscally prepared for any further deterioration in economic conditions," said Chris Myers.

We had $51.3 million in non-performing loans at June 30, 2009 or 1.42% of total loans. This compares to $48.0 million in non-performing loans at March 31, 2009, $17.7 million at December 31, 2008 and $12.3 million at June 30, 2008. Non-performing loans consist of $17.4 million in residential construction and land loans, $21.3 million in commercial construction loans, $4.6 million in single-family mortgage loans, $7.0 million in commercial real estate loans, $0.9 million in other commercial loans and $0.1 million in consumer loans. As a follow-up to our 1st quarter earnings release, the Bank continues to have only one borrowing relationship with over $50 million in total loan commitments. The subject relationship consists of eight loans aggregating $85.2 million. We have not advanced any new monies to this borrower since August 2008. All of these loans are backed by the principal owner, paid current and performing as agreed.

A misconception is that all of our loans are in the Inland Empire, one of the hardest hit areas of the United States during this recession. However, of our total loan portfolio, approximately 22% is based in the Inland Empire and 33% is based in L.A. County. Please see attached schedules for a geographic breakdown of our loan portfolio.

At June 30, 2009, we had loans delinquent 30 to 89 days of $7.3 million. This compares to delinquent loans of $13.9 million as of March 31, 2009, $5.2 million as of December, 31, 2008, and $1.0 million as of June 30, 2008. As a percentage of total loans, delinquencies, excluding non-accruals, were 0.20% at June 30, 2009, 0.38% at March 31, 2009, 0.14% at December 31, 2008 and 0.03% at June 30, 2008.

Our construction loan portfolio totaled $303.6 million as of June 30, 2009 down from $351.5 million as of December 31, 2008. This represents 8.4% of our total loans outstanding at June 30, 2009. Of the $303.6 million, $83.6 million is for residential construction and residential land loans. This represents 28% of the construction loans outstanding or 2.3% of our total loan portfolio. Of note, 33% of our total construction loan portfolio is based in the Inland Empire.

CitizensTrust

CitizensTrust has approximately $1.6 billion in assets under administration, including $750.4 million in assets under management, as of June 30, 2009. This compares with $2.1 billion in assets under administration, including $807.4 million in assets under management at June 30, 2008. CitizensTrust provides trust, investment and brokerage related services, as well as financial, estate and business succession planning. Income from CitizensTrust was $1.6 million in the current quarter, down $371,000 from $2.0 million for the second quarter of 2008.

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 39 cities with 42 business financial centers and 5 commercial banking centers in the Inland Empire, Los Angeles County, Orange County and the Central Valley areas of California.

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

Certain matters set forth herein (including the exhibits hereto) constitute forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995, including forward-looking statements relating to the Company's current business plan and expectations regarding future operating results. These forward-looking statements are subject to risks and uncertainties that could cause actual results, performance or achievements to differ materially from those projected. These risks and uncertainties include, but are not limited to, local, regional, national and international economic conditions and events and the impact they may have on us and our customers; ability to attract deposits and other sources of liquidity; oversupply of inventory and continued deterioration in values of California real estate, both residential and commercial; a prolonged slowdown in construction activity; changes in the financial performance and/or condition of our borrowers; changes in the level of non-performing assets and charge-offs; ability to repurchase our securities issued to the U.S. Treasury pursuant to its Capital Purchase Program; the effect of changes in laws and regulations (including laws and regulations concerning taxes, banking, securities, executive compensation and insurance) with which we and our subsidiaries must comply; changes in estimates of future reserve requirements based upon the periodic review thereof under relevant regulatory and accounting requirements; inflation, interest rate, securities market and monetary fluctuations; political instability; acts of war or terrorism, or natural disasters, such as earthquakes, or the effects of pandemic flu; the timely development and acceptance of new banking products and services and perceived overall value of these products and services by users; changes in consumer spending, borrowing and savings habits; technological changes; the ability to increase market share and control expenses; changes in the competitive environment among financial and bank holding companies and other financial service providers; continued volatility in the credit and equity markets and its effect on the general economy; the effect of changes in accounting policies and practices, as may be adopted by the regulatory agencies, as well as the Public Company Accounting Oversight Board, the Financial Accounting Standards Board and other accounting standard setters; changes in our organization, management, compensation and benefit plans; the costs and effects of legal and regulatory developments including the resolution of legal proceedings or regulatory or other governmental inquiries and the results of regulatory examinations or reviews; our success at managing the risks involved in the foregoing items and other factors set forth in the Company's public reports including its Annual Report on Form 10-K for the year ended December 31, 2008, and particularly the discussion of risk factors within that document. The Company does not undertake, 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 except as required by law.

CVB FINANCIAL CORP. AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEET

(unaudited)

dollars in thousands

                                   June 30,                        December 31,

                                   2009             2008           2008

 Assets:

 Cash and due from banks           $ 221,242      $ 110,966      $ 95,297

 Investment Securities               2,271,393      2,490,677      2,493,476
 available-for-sale

 Investment Securities               6,347          7,380          6,867
 held-to-maturity

 Federal funds sold and
 Interest-bearing balances due       1,785          475            285
 from depository institutions

 Investment in stock of Federal      93,240         90,987         93,240
 Home Loan Bank (FHLB)

 Loans and lease finance             3,614,756      3,516,243      3,736,838
 receivables

 Less allowance for credit losses    (74,755   )    (37,310   )    (53,960   )

 Net loans and lease finance         3,540,001      3,478,933      3,682,878
 receivables

 Total earning assets                5,912,766      6,068,452      6,276,746

 Premises and equipment, net         42,838         45,206         44,420

 Intangibles                         9,497          12,815         11,020

 Goodwill                            55,097         55,097         55,097

 Cash value of life insurance        108,045        105,644        106,366

 Other assets                        65,412         55,666         60,705

 TOTAL                             $ 6,414,897    $ 6,453,846    $ 6,649,651

 Liabilities and Stockholders'
 Equity

 Liabilities:

 Deposits:

 Demand Deposits                   $ 1,420,535    $ 1,281,838    $ 1,334,248
 (noninterest-bearing)

 Investment Checking                 410,107        346,916        324,907

 Savings/MMDA                        923,658        861,337        818,872

 Time Deposits                       1,228,920      723,542        1,030,129

 Total Deposits                      3,983,220      3,213,633      3,508,156

 Demand Note to U.S. Treasury        8,995          77             5,373

 Customer Repurchase Agreements      426,111        400,306        357,813

 Repurchase Agreements               250,000        250,000        250,000

 Borrowings                          955,000        1,994,850      1,737,660

 Junior Subordinated Debentures      115,055        115,055        115,055

 Other liabilities                   53,140         45,731         60,702

 Total Liabilities                   5,791,521      6,019,652      6,034,759

 Stockholders' equity:

 Stockholders' equity                598,902        439,912        586,161

 Accumulated other comprehensive
 income

 (loss), net of tax                  24,474         (5,718    )    28,731

                                     623,376        434,194        614,892

 TOTAL                             $ 6,414,897    $ 6,453,846    $ 6,649,651



CVB FINANCIAL CORP. AND SUBSIDIARIES

CONSOLIDATED AVERAGE BALANCE SHEET

(unaudited)

dollars in thousands

                      Three months ended June 30,     Six months ended June 30,

                      2009             2008           2009          2008

 Assets:

 Cash and due from    $ 101,092      $ 100,568      $ 98,232        $ 104,223
 banks

 Investment
 securities             2,299,700      2,550,131      2,397,601       2,468,525
 available-for-sale

 Investment
 securities             6,432          7,463          6,561           6,790
 held-to-maturity

 Federal funds sold
 and
 Interest-bearing       61,283         1,959          30,953          1,627
 balances due from
 depository
 institutions

 Investment in stock
 of Federal Home        93,240         89,043         93,240          86,881
 Loan Bank (FHLB)

 Loans and lease        3,654,189      3,438,189      3,667,152       3,410,981
 finance receivables

 Less allowance for     (75,390   )    (35,635   )    (67,898   )     (34,770   )
 credit losses

 Net loans and lease    3,578,799      3,402,554      3,599,254       3,376,211
 finance receivables

 Total earning          6,039,454      6,051,150      6,127,609       5,940,034
 assets

 Premises and           43,778         46,176         44,158          46,475
 equipment, net

 Intangibles            9,782          13,163         10,149          13,612

 Goodwill               55,097         55,097         55,097          55,114

 Cash value of life     107,612        104,918        107,163         104,353
 insurance

 Other assets           84,947         75,019         82,604          72,491

 TOTAL                $ 6,441,762    $ 6,446,091    $ 6,525,012     $ 6,336,302

 Liabilities and
 Stockholders'
 Equity

 Liabilities:

 Deposits:

 Noninterest-bearing  $ 1,375,054    $ 1,248,113    $ 1,358,732     $ 1,236,720

 Interest-bearing       2,506,064      1,997,510      2,384,135       2,024,070

 Total Deposits         3,881,118      3,245,623      3,742,867       3,260,790

 Other borrowings       1,723,364      2,530,603      1,965,178       2,434,881

 Junior Subordinated    115,055        115,055        115,055         115,055
 Debentures

 Other liabilities      85,547         90,148         71,677          74,946

 Total Liabilities      5,805,084      5,981,429      5,894,777       5,885,672

 Stockholders'
 equity:

 Stockholders'          601,788        442,203        598,373         437,233
 equity

 Accumulated other
 comprehensive
 income

 (loss), net of tax     34,890         22,459         31,862          13,397

                        636,678        464,662        630,235         450,630

 TOTAL                $ 6,441,762    $ 6,446,091    $ 6,525,012     $ 6,336,302



CVB FINANCIAL CORP. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF EARNINGS

(unaudited)

dollar amounts in thousands, except per share

                                      For the Three Months  For the Six Months

                                      Ended June 30,        Ended June 30,

                                      2009        2008      2009       2008

 Interest Income:

 Loans and leases, including fees     $ 49,771  $ 52,211    $ 99,296   $ 106,257

 Investment securities:

 Taxable                                19,134    22,430      41,570     43,306

 Tax-advantaged                         6,815     7,111       13,811     14,299

 Total investment income                25,949    29,541      55,381     57,605

 Dividends from FHLB Stock              -         1,205       -          2,299

 Federal funds sold &
 Interest-bearing CDs with other        55        12          59         27
 institutions

 Total interest income                  75,775    82,969      154,736    166,188

 Interest Expense:

 Deposits                               6,439     8,537       13,029     20,816

 Borrowings and junior subordinated     15,241    25,949      32,321     52,760
 debentures

 Total interest expense                 21,680    34,486      45,350     73,576

 Net interest income before             54,095    48,483      109,386    92,612
 provision for credit losses

 Provision for credit losses            20,000    3,000       42,000     4,700

 Net interest income after

 provision for credit losses            34,095    45,483      67,386     87,912

 Other Operating Income:

 Service charges on deposit accounts    3,643     3,807       7,360      7,552

 Trust and investment services          1,604     1,975       3,265      3,888

 Gain on sale of investment             12,619    -           21,548     -
 securities

 Other                                  1,843     2,920       3,893      5,403

 Total other operating income           19,709    8,702       36,066     16,843

 Other operating expenses:

 Salaries and employee benefits         15,376    15,501      31,196     31,044

 Occupancy                              2,686     3,080       5,538      5,951

 Equipment                              1,735     2,019       3,332      3,668

 Professional services                  1,658     1,874       3,352      3,415

 Amortization of intangible assets      734       898         1,523      1,796

 Provision for unfunded commitments     450       1,000       1,350      1,250

 OREO Expense                           143       -           1,174      -

 Other                                  10,197    6,006       16,911     11,653

 Total other operating expenses         32,979    30,378      64,376     58,777

 Earnings before income taxes           20,825    23,807      39,076     45,978

 Income taxes                           4,964     6,655       10,048     12,642

 Net earnings                         $ 15,861  $ 17,152    $ 29,028   $ 33,336

 Basic earnings per common share      $ 0.17    $ 0.21      $ 0.30     $ 0.40

 Diluted earnings per common share    $ 0.17    $ 0.21      $ 0.30     $ 0.40

 Cash dividends per common share      $ 0.085   $ 0.085     $ 0.170    $ 0.170



CVB FINANCIAL CORP. AND SUBSIDIARIES

SELECTED FINANCIAL HIGHLIGHTS

(unaudited)

                  Three months ended June 30,       Six months ended June 30,

                  2009            2008              2009            2008

 Interest income
 -                $ 78,559        $ 85,856          $ 160,367       $ 171,988
 (Tax-Effected)
 (te)

 Interest           21,680          34,486            45,350          73,576
 Expense

 Net Interest     $ 56,879        $ 51,370          $ 115,017       $ 98,412
 income - (te)

 Return on          0.99       %    1.07       %      0.90       %    1.06       %
 average assets

 Return on          9.99       %    14.85      %      9.29       %    14.88      %
 average equity

 Efficiency         61.29      %    56.06      %      62.23      %    56.11      %
 ratio

 Net interest       3.76       %    3.43       %      3.75       %    3.34       %
 margin (te)

 Weighted
 average shares
 outstanding

 Basic              83,222,011      83,105,378        83,198,635      83,128,353

 Diluted            83,290,941      83,478,290        83,299,071      83,456,005

 Dividends        $ 7,079         $ 7,058           $ 14,162        $ 14,151
 declared

 Dividend payout    44.63      %    41.15      %      48.79      %    42.45      %
 ratio

 Number of
 shares             83,326,511      83,221,358
 outstanding-EOP

 Book value per   $ 6.01          $ 5.22
 share

                  June 30,

                  2009            2008

 Non-performing
 Assets (dollar
 amount in
 thousands):

 Non-accrual      $ 51,265        $ 12,337
 loans

 Loans past due
 90 days or more

 and still
 accruing           -               -
 interest

 Other real
 estate owned       4,035           1,137
 (OREO), net

 Total
 non-performing   $ 55,300        $ 13,474
 assets

 Percentage of
 non-performing
 assets

 to total loans
 outstanding and    1.52       %    0.38       %
 OREO

 Percentage of
 non-performing

 assets to total    0.86       %    0.21       %
 assets

 Allowance for
 loan losses to

 non-performing     135.18     %    276.90     %
 assets

 Net Charge-off
 to Average         0.58       %    0.01       %
 loans

 Allowance for
 Credit Losses:

 Beginning        $ 53,960        $ 33,049
 Balance

 Total Loans        (21,850    )    (685       )
 Charged-Off

 Total Loans        645             246
 Recovered

 Net Loans          (21,205    )    (439       )
 Charged-off

 Provision
 Charged to         42,000          4,700
 Operating
 Expense

 Allowance for
 Credit Losses    $ 74,755        $ 37,310
 at End of
 period



CVB FINANCIAL CORP. AND SUBSIDIARIES

SELECTED FINANCIAL HIGHLIGHTS

(in thousands, except per share data)

(unaudited)

Quarterly Common
Stock Price

                       2009               2008                2007

Quarter End            High     Low       High      Low       High      Low

March 31,              $ 11.62  $ 5.62    $ 11.20   $ 8.45    $ 13.38   $ 11.42

June 30,               $ 7.72   $ 5.75    $ 12.10   $ 9.44    $ 12.40   $ 10.63

September 30,                             $ 15.01   $ 7.65    $ 12.71   $ 9.51

December 31,                              $ 13.89   $ 9.29    $ 11.97   $ 9.98

Quarterly
Consolidated
Statements of
Earnings

                                2Q        1Q        4Q        3Q        2Q

                                2009      2009      2008      2008      2008

Interest income

Loans, including fees           $ 49,771  $ 49,526  $ 53,416  $ 52,954  $ 52,211

Investment securities
and federal funds                 26,004    29,436    29,407    30,553    30,758
sold

                                  75,775    78,962    82,823    83,507    82,969

Interest expense

Deposits                          6,439     6,590     7,569     7,417     8,537

Other borrowings                  15,241    17,080    23,200    27,078    25,949

                                  21,680    23,670    30,769    34,495    34,486

Net interest income
before

provision for credit              54,095    55,292    52,054    49,012    48,483
losses

Provision for credit              20,000    22,000    17,900    4,000     3,000
losses

Net interest income
after

provision for credit              34,095    33,292    34,154    45,012    45,483
losses

Non-interest income               19,709    16,357    9,242     8,373     8,702

Non-interest expenses             32,979    31,397    27,954    29,057    30,378

Earnings before                   20,825    18,252    15,442    24,328    23,807
income taxes

Income taxes                      4,964     5,084     3,165     6,868     6,655

Net earnings                    $ 15,861  $ 13,168  $ 12,277  $ 17,460  $ 17,152

Basic earning per               $ 0.17    $ 0.13    $ 0.14    $ 0.21    $ 0.21
common share

Diluted earnings per            $ 0.17    $ 0.13    $ 0.14    $ 0.21    $ 0.21
common share

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

Dividends Declared              $ 7,079   $ 7,083   $ 7,078   $ 7,088   $ 7,058



CVB FINANCIAL CORP. AND SUBSIDIARIES

SELECTED FINANCIAL HIGHLIGHTS

(in thousands)

(unaudited)

Distribution
of Loan
Portfolio

                6/30/2009      3/31/2009      12/31/2008     9/30/2008      6/30/2008

Commercial
and             $ 372,162      $ 355,591      $ 370,829      $ 356,973      $ 424,515
Industrial

Real Estate:

Construction      303,629        333,234        351,543        359,859        333,303

Commercial        1,964,258      1,965,531      1,945,706      1,932,778      1,851,123
Real Estate

SFR Mortgage      306,225        328,145        333,931        341,389        351,120

Consumer          67,947         69,708         66,255         61,710         57,380

Municipal
lease             165,527        169,230        172,973        173,600        163,459
finance
receivables

Auto and
equipment         37,242         41,708         45,465         47,753         53,121
leases

Dairy and         405,427        404,090        459,329        331,333        293,133
Livestock

Gross Loans       3,622,417      3,667,237      3,746,031      3,605,395      3,527,154

Less:

Deferred net      (7,661    )    (8,378    )    (9,193    )    (10,058   )    (10,911   )
loan fees

Allowance
for credit        (74,755   )    (65,755   )    (53,960   )    (40,058   )    (37,310   )
losses

Net Loans       $ 3,540,001    $ 3,593,104    $ 3,682,878    $ 3,555,279    $ 3,478,933



CVB FINANCIAL CORP. AND SUBSIDIARIES

SELECTED FINANCIAL HIGHLIGHTS

(in thousands)

(unaudited)

Non-Performing Assets &
Delinquency Trends

                 June 30,       March 31,      December 31,   September 30,  June 30,

                 2009           2009           2008           2008           2008

Non-Performing
Loans

Residential
Construction     $ 17,348       $ 20,943       $ 7,524        $ 8,020        $ 9,802
and Land

Commercial         21,270         22,102         -              -              -
Construction

Residential        4,632          2,203          3,116          2,062          1,672
Mortgage

Commercial Real    7,041          1,661          4,658          4,995          337
Estate

Commercial and     859            792            2,074          1,248          214
Industrial

Consumer           115            336            312            312            312

Total            $ 51,265       $ 48,037       $ 17,684       $ 16,637       $ 12,337

% of Total         1.42      %    1.31      %    0.47      %    0.46      %    0.35      %
Loans

Past Due 30+
Days

Residential
Construction     $ -            $ -            $ -            $ -            $ -
and Land

Commercial         -              -              -              2,500          -
Construction

Residential        2,069          3,814          1,931          481            483
Mortgage

Commercial Real    1,074          8,341          2,402          19             255
Estate

Commercial and     590            1,720          592            1,852          228
Industrial

Dairy &            3,551          -              -              -              -
Livestock

Consumer           8              62             231            55             -

Total            $ 7,292        $ 13,937       $ 5,156        $ 4,907        $ 966

% of Total         0.20      %    0.38      %    0.14      %    0.14      %    0.03      %
Loans

OREO

Residential
Construction     $ 1,789        $ 2,416        $ 6,158        $ 1,612        $ 1,137
and Land

Commercial Real    1,187          4,612          87             -              -
Estate

Commercial and     893            893            -              -              -
Industrial

Residential        -              745            320            315            -
Mortgage

Consumer           166            -              -              -              -

Total            $ 4,035        $ 8,666        $ 6,565        $ 1,927        $ 1,137

Total
Non-Performing,  $ 62,592       $ 70,640       $ 29,405       $ 23,471       $ 14,440
Past Due & OREO

% of Total         1.73      %    1.93      %    0.78      %    0.65      %    0.41      %
Loans

Total Loans        3,622,417      3,667,237      3,746,031      3,605,395      3,527,154



CVB FINANCIAL CORP. AND SUBSIDIARIES

SELECTED FINANCIAL HIGHLIGHTS

(in thousands)

(unaudited)

                          June 30, 2009

                          Total Loans

 Total Loans by County    (amounts in thousands)

 Los Angeles              $ 1,186,400   32.8  %

 Inland Empire              798,695     22.0  %

 Central Valley             643,524     17.8  %

 Orange                     518,187     14.3  %

 Other Areas                475,611     13.1  %

                          $ 3,622,417   100.0 %



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 excluding the
provision for credit losses, the gain on sale of securities, and the one-time
FDIC Special Assessment in conformity with GAAP.



Net Earnings Reconciliation (non-GAAP disclosure):  June 30, 2009

                                                    Three months  Six months
                                                    ended         ended

                                                    (Amounts in thousands)

Net earnings excluding the provision for credit
losses, the gain on sale of securities, and the     $ 21,882      $ 42,630
one-time FDIC Special Assessment

 Provision for Credit Losses                          (20,000 )     (42,000 )

 Gain on Sale of Securities                           12,619        21,548

 One-time FDIC Special Assessment                     (3,000  )     (3,000  )

 Tax Effect                                           4,360         9,850

GAAP Net Earnings                                   $ 15,861      $ 29,028

We have presented net earnings excluding the provision for credit losses, the
gain on sale of securities, and the one-time FDIC Special Assessment to show
shareholders the earnings from operations was uneffected 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 excluding the provision
for credit losses, the gain on sale of securities, and the one-time FDIC Special
Assessment in conformity with GAAP.

            Ratios Reconciliation               Ratios Reconciliation

            For the Three Months                For the Six Months

            Ended June 30,                      Ended June 30,

            2009                                2009

            Excluding    Provision              Excluding    Provision
            provision    for credit             provision    for credit
            for credit   losses,                for credit   losses,
            losses,      gain on                losses,      gain on
            gain on      sale of      GAAP Net  gain on      sale of      GAAP Net
            sale of      securities,  Earnings  sale of      securities,  Earnings
            securities,  and FDIC               securities,  and FDIC
            and FDIC     special                and FDIC     special
            special      assessment             special      assessment
            assessment                          assessment

            ( amounts in thousands )            ( amounts in thousands )

Other       $                         $         $
Operating   29,979       $ 3,000      32,979    61,376       $ 3,000      $ 64,376
Expense

Net         $            $            $         $            $            $
Revenues    61,185       (7,381)      53,804    123,904      (20,452)     103,452

Net         $            $            $         $            $            $ 29,028
Earnings    21,882       (6,021)      15,861    42,630       (13,602)

Return on
Beginning   14.01%                    10.16%    13.98%                    9.52%
Equity

Return on
Average     13.79%                    9.99%     13.64%                    9.29%
Equity

Return on
Average     1.36%                     0.99%     1.32%                     0.90%
Assets

Efficiency  49.00%                    61.29%    49.54%                    62.23%
Ratio

We have presented ratios excluding the provision for credit losses, the gain on
sale of securities, and the one-time FDIC Special Assessment to show shareholders
the earnings from operations was 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