Wilkesboro, NC, Nov. 30—The board of directors of Lowe's Companies has promoted Robert A. Niblock to executive vice president and chief financial officer. Niblock has been senior vice president and CFO since July 2000. He will continue to report to Robert L. Tillman, chairman, president and chief executive officer.

As executive vice president, Niblock will continue to oversee the treasury, investor relations, financial planning, capital budgeting, accounting, credit and risk management departments. He joined Lowe's in 1993 as director of taxation, following a nine year career with Ernst & Young.

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