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BOK Financial
BOKF
#2265
Rank
$8.77 B
Marketcap
๐Ÿ‡บ๐Ÿ‡ธ United States
Country
$144.47
Share price
-0.04%
Change (1 day)
43.10%
Change (1 year)
๐Ÿฆ Banks๐Ÿ’ณ Financial services
Categories
  1. BOK Financial
  2. Quarterly Reports (10-Q)
  3. Financial Year FY2026 Q2

BOK Financial - 10-Q quarterly report FY2026 Q2


Text size:
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-Q
(Mark One) 
☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the quarterly period ended June 30, 2026
OR
☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
 
For the transition period from _____________ to ______________

Commission File No. 001-37811

BOK FINANCIAL CORP
(Exact name of registrant as specified in its charter) 
Oklahoma73-1373454
(State or other jurisdiction
of Incorporation or Organization)		(IRS Employer
Identification No.)
Bank of Oklahoma Tower
Boston Avenue at Second Street
Tulsa,Oklahoma74172
(Address of Principal Executive Offices)(Zip Code)
 
(918) 588-6000
(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:
Title of each classTrading SymbolName of each exchange on which registered
Common Stock, par value $0.00006 per shareBOKFNasdaq Stock Market

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.       Yes  ý  No  ¨

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes  ý  No  ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer  ý       Accelerated filer       ¨            
Non-accelerated filer   ¨    Smaller reporting company ☐
    Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). 
      Yes  ☐  No  ý

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: 60,766,867 shares of common stock ($.00006 par value) as of June 30, 2026.



BOK Financial Corporation
Form 10-Q
Quarter Ended June 30, 2026

Index
Glossary of Defined Terms
Part I.  Financial Information
Management's Discussion and Analysis of Financial Condition and Results of Operations (Item 2)
Market Risk (Item 3)
Controls and Procedures (Item 4)
Consolidated Financial Statements – Unaudited (Item 1)
Six-Month Financial Summary – Unaudited (Item 2)
Quarterly Financial Summary – Unaudited (Item 2)
Quarterly Earnings Trends – Unaudited
Part II.  Other Information
Item 1.  Legal Proceedings
Item 1A. Risk Factors
Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds
Item 5. Other Information
Item 6.  Exhibits
Signatures


GLOSSARY OF DEFINED TERMS

The following items may be used throughout this report, including the consolidated financial statements and related notes.

TermDefinition
AFS
Available-For-Sale
AIArtificial Intelligence
AOCIAccumulated Other Comprehensive Income
ASC
Accounting Standards Codification
ASRAccelerated Share Repurchase
ASU
Accounting Standards Update
ATM
Automated Teller Machine
BoardBoard of Directors of BOK Financial Corporation
BOK FinancialBOK Financial Corporation
BOKFBOK Financial Corporation
CECL
Current Expected Credit Losses
CODM
Chief Operating Decision Maker
CompanyBOK Financial Corporation
EFTElectronic Funds Transfer
FASBFinancial Accounting Standards Board
FDICFederal Deposit Insurance Corporation
FHLB
Federal Home Loan Bank
FTE
Full Time Equivalent
GAAP
Generally Accepted Accounting Principles in the United States of America
GDPGross Domestic Product
GNMAGovernment National Mortgage Association
MMBtuMillion British Thermal Units
MPF
Mortgage Partnership Finance
MSR
Mortgage Servicing Rights
Nasdaq
National Association of Securities Dealers Automated Quotations
PPNR
Pre-Provision Net Revenue
RMHFS
Residential Mortgages Held for Sale
SECSecurities and Exchange Commission
SOFRSecured Overnight Financing Rate
SVaRStressed Value at Risk
VAU.S. Department of Veterans Affairs
VaRValue at Risk
WTIWest Texas Intermediate

- 1 -

Management's Discussion and Analysis of Financial Condition and Results of Operations
Performance Summary

BOK Financial reported net income of $176.5 million, or $2.92 per diluted share, for the second quarter of 2026 compared to $155.8 million, or $2.58 per diluted share, for the first quarter of 2026. Excluding the net gain related to the exchange of our Visa shares and the loss from repositioning of the available-for-sale securities portfolio1, net income would have been $156.5 million, or $2.59 per diluted share, in the second quarter of 2026. PPNR1, a non-GAAP measure, was $227.7 million for the second quarter of 2026, compared to $199.7 million in the first quarter of 2026.

Highlights of the second quarter of 2026 compared to the first quarter of 2026 included:

•Net interest income totaled $351.8 million, an increase of $9.3 million over the prior quarter. Net interest margin was 2.91% for the second quarter of 2026, compared to 2.90% for the prior quarter. For the second quarter of 2026, our core net interest margin excluding trading activities1, a non-GAAP measure, was 3.13% compared to 3.15% in the prior quarter.
•Fees and commissions revenue totaled $202.0 million, a decrease of $7.8 million. Lower trading fees and commissions revenue was partially offset by growth in fiduciary and asset management revenue and increased investment banking revenue.
•Other gains (losses), net, were a net gain of $42.4 million compared to a net loss of $216 thousand in the prior quarter. The second quarter of 2026 included a $30.9 million pre-tax gain, net of economic hedge, related to the exchange of our Visa shares under the recently announced Exchange Offer by Visa, Inc. The current quarter also included a net gain on investments related to deferred compensation of $8.8 million compared to a net loss of $1.8 million in the prior quarter.
•Losses on available-for-sale securities, net, were $4.6 million in the second quarter of 2026 as we repositioned the portfolio by selling approximately $268 million of lower-yielding debt securities.

•Other operating expense totaled $361.7 million, an increase of $7.5 million compared to the prior quarter. Personnel expense increased $2.9 million and non-personnel expense increased $4.6 million. Excluding the impact of deferred compensation, personnel expense decreased $6.0 million.
•Period end outstanding loan balances totaled $27.1 billion at June 30, 2026, up $896 million over March 31, 2026, with broad-based growth across the loan portfolio. Average loan balances increased $844 million to $26.8 billion.
•No provision for expected credit losses was necessary for the second quarter of 2026. An improvement in economic forecast assumptions, including GDP growth, lower unemployment, and improved vacancy rates compared to the prior quarter, was offset by the impact of loan growth during the quarter. Net charge-offs in the second quarter were $500 thousand, or 0.01% of average loans on an annualized basis. The resulting combined allowance for credit losses totaled $323 million, or 1.19% of outstanding loans at June 30, 2026. The combined allowance for credit losses was $323 million, or 1.23% of outstanding loans at March 31, 2026.
•Nonperforming assets not guaranteed by U.S. government agencies were $55 million, a $2.8 million increase compared to March 31, 2026. Accruing substandard loans decreased by $19 million while other loans especially mentioned decreased by $8.3 million compared to March 31, 2026.
•Period end deposits increased by $1.2 billion to $39.9 billion at June 30, 2026. Average deposits increased $250 million, including a $261 million increase in average interest-bearing deposits and an $11 million decrease in average demand deposit balances. The loan to deposit ratio was 68% at June 30, 2026, consistent with the prior quarter.
•Assets under management or administration totaled $129.3 billion at June 30, 2026, increasing $5.7 billion over March 31, 2026, led by increased market valuations and continued customer expansion.
•The Company's tangible common equity ratio1, a non-GAAP measure, was 9.61% at June 30, 2026, and 9.29% at March 31, 2026. The tangible common equity ratio is primarily based on total shareholders' equity, which includes unrealized gains and losses on AFS securities.
1    See "Explanation and Reconciliation of Non-GAAP Measures" section following.
- 2 -

•The common equity Tier 1 capital ratio at June 30, 2026, was 12.89%. Other regulatory capital ratios include the Tier 1 capital ratio at 12.89%, total capital ratio at 14.67%, and leverage ratio at 9.81%. At March 31, 2026, the common equity Tier 1 capital ratio was 12.61%, the Tier 1 capital ratio was 12.61%, the total capital ratio was 14.39%, and the leverage ratio was 9.85%.
•The Company paid a regular cash dividend of $38.1 million, or $0.63 per common share, during the second quarter of 2026. On August 4, 2026, the Board approved a quarterly cash dividend of $0.63 per common share payable on or about September 2, 2026, to shareholders of record as of August 19, 2026.
Highlights of the six months ended June 30, 2026, compared to the six months ended June 30, 2025 included:
•Net income for the six months ended June 30, 2026 totaled $332.3 million, or $5.49 per diluted share, compared to $259.8 million, or $4.05 per diluted share, for the six months ended June 30, 2025.
•Net interest income totaled $694.4 million for the six months ended June 30, 2026, and $644.4 million for the six months ended June 30, 2025. Net interest income increased $31.4 million from changes in interest rates and increased $18.7 million from changes in earning assets. Net interest margin was 2.91% compared to 2.79%. The AFS securities portfolio yield increased 10 basis points, while the yield on trading securities decreased 31 basis points. The loan portfolio yield decreased 49 basis points. Funding costs decreased 49 basis points. The cost of interest-bearing deposits was down 51 basis points. Average earning assets increased $2.0 billion to $48.3 billion, largely driven by higher average balances for loans and AFS securities, partially offset by a decrease in average trading securities. Total interest-bearing deposits increased $1.2 billion, partially offset by a decrease of $369 million in demand deposit balances. Other borrowed funds increased $676 million and average subordinated debentures increased $281 million.
•Fees and commissions revenue totaled $411.8 million for the six months ended June 30, 2026, a $30.3 million increase over the six months ended June 30, 2025. Fiduciary and asset management revenue increased $12.6 million led by growth in trust fees related to higher market valuations and continued growth in client relationships. Brokerage and trading revenue increased $6.9 million. Trading revenue increased $3.4 million led by higher municipal bond and government agency trading activities, partially offset by decreased U.S. agency residential mortgage-backed securities trading volumes. Investment banking revenue increased $2.8 million driven by growth in syndication fees. Transaction card revenue increased $6.9 million due to disciplined pricing strategies, targeted customer acquisition efforts, and an increase in the volume of transactions processed during the period. Deposit service charges increased $4.0 million, primarily due to growth in commercial service charges.
•Other gains (losses), net, increased $34.8 million as the six months ended June 30, 2026 included a $30.9 million pre-tax gain, net of economic hedge, related to the exchange of our Visa shares under the recently announced Exchange Offer by Visa, Inc.
•Total operating expense was $715.8 million for the six months ended June 30, 2026, an increase of $13.8 million over the six months ended June 30, 2025. Personnel expense decreased $3.6 million. Employee benefits expense decreased $9.4 million due to a combination of lower retirement plan costs and employee healthcare costs. Deferred compensation expense increased $6.7 million, while share-based compensation costs decreased $2.0 million due to changes in assumptions of certain performance-based equity awards. Non-personnel expense increased $17.4 million. Mortgage banking costs grew $9.2 million due to increased prepayments. Data processing and communications expense was up $6.3 million, largely driven by costs associated with ongoing projects.
- 3 -

Results of Operations
Net Interest Income and Net Interest Margin

Net interest income is the interest earned on debt securities, loans, and other interest-earning assets less interest paid for interest-bearing deposits and other borrowings. The net interest margin is calculated by dividing tax-equivalent net interest income by average interest-earning assets. Net interest spread is the difference between the average rate earned on interest-earning assets and the average rate paid on interest-bearing liabilities. Net interest margin is typically greater than net interest spread due to interest revenue earned on assets funded by noninterest-bearing liabilities such as demand deposits and equity.

Tax-equivalent net interest income totaled $354.5 million for the second quarter of 2026, compared to $345.2 million in the prior quarter. Net interest income increased $5.7 million from changes in interest rates and increased $3.7 million from changes in earning assets. Table 1 shows the effect on net interest income from changes in average balances and interest rates for various types of earning assets and interest-bearing liabilities.

Average earning assets increased $1.0 billion over the first quarter of 2026. Average loan balances increased $844 million, with broad-based growth across the loan portfolio. The average balance of trading securities increased $259 million and average restricted equity securities increased $100 million.

Total average deposits increased $250 million compared to the first quarter of 2026, including a $261 million increase in interest-bearing deposits and an $11 million decrease in demand deposits. Average funds purchased and repurchase agreements decreased $403 million, while average other borrowings increased $1.6 billion.

Net interest margin was 2.91% compared to 2.90% in the first quarter of 2026. For the second quarter of 2026, our core net interest margin excluding trading activities1, a non-GAAP measure, was 3.13% compared to 3.15% in the prior quarter. Net interest margin benefited from favorable repricing of fixed-rate assets and deposits. During the quarter, these positive drivers were partially offset by a 3 basis point impact from cash margin posted on behalf of our energy customers as oil prices increased during the quarter.

The tax-equivalent yield on average earning assets was 5.27%, an increase of 4 basis points. The yield on trading securities increased 21 basis points to 4.85%, while the yield on restricted equity securities increased 27 basis points to 7.66%.
The yield on available-for-sale securities increased 5 basis points to 3.98%, while the loan portfolio yield decreased 5 basis points to 6.20%.

Funding costs were 2.93%, a 1 basis point increase over the prior quarter. The cost of interest-bearing deposits decreased 4 basis points to 2.67%. The cost of funds purchased and repurchase agreements increased 19 basis points to 3.09%, while the cost of other borrowings decreased 2 basis points to 3.88%. The benefit to net interest margin from assets funded by noninterest-bearing liabilities was 57 basis points, a decrease of 2 basis points.

Our overall objective is to manage the Company's balance sheet for changes in interest rates as described in the Market Risk section of this report. At June 30, 2026, approximately 84% of our commercial and commercial real estate loan portfolios are either variable rate loans or fixed rate loans that will reprice within one year. These loans are funded primarily by deposit accounts that are either noninterest-bearing or that reprice more slowly than the loans. The result is a balance sheet that is asset sensitive, meaning that assets generally reprice more quickly than the liabilities. One of the strategies that we use to manage toward a relative rate-neutral position is to purchase fixed-rate residential mortgage-backed securities issued primarily by U.S. government agencies and fund them with market rate-sensitive liabilities. The liability-sensitive nature of this strategy provides an offset to the asset-sensitive characteristics of our loan portfolio. We also may use derivative instruments to manage our interest rate risk. 

The effectiveness of these strategies is reflected in the overall change in net interest income due to changes in interest rates as shown in Table 1 and in the interest rate sensitivity projections as shown in the Market Risk section of this report.
1    See "Explanation and Reconciliation of Non-GAAP Measures" section following.
- 4 -

Table 1 – Volume/Rate Analysis
(In thousands)
Three Months Ended
June 30, 2026 / Mar. 31, 2026
Six Months Ended
June 30, 2026 / 2025
Change Due To1
Change Due To1
ChangeVolumeYield/RateChangeVolumeYield/Rate
Tax-equivalent interest revenue:
Interest-bearing cash and cash equivalents
$(122)$(219)$97 $(1,711)$580 $(2,291)
Trading securities6,002 3,029 2,973 (25,181)(15,811)(9,370)
Investment securities, net of allowance(379)(263)(116)(1,851)(1,671)(180)
Available-for-sale securities
1,713 (217)1,930 10,706 3,898 6,808 
Fair value option securities(540)(463)(77)741 1,032 (291)
Restricted equity securities
2,157 1,880 277 1,433 1,604 (171)
Residential mortgage loans held for sale
396 225 171 187 278 (91)
Loans14,091 15,238 (1,147)9,951 71,338 (61,387)
Total tax-equivalent interest revenue23,318 19,210 4,108 (5,725)61,248 (66,973)
Interest expense:
Transaction deposits658 1,725 (1,067)(56,475)13,568 (70,043)
Savings deposits44 39 5 45 100 (55)
Time deposits209 1,173 (964)(3,778)5,070 (8,848)
Funds purchased and repurchase agreements(2,584)(2,969)385 (3,232)(2,124)(1,108)
Other borrowings15,500 15,533 (33)(1,081)17,045 (18,126)
Subordinated debentures106 (1)107 8,616 8,847 (231)
Total interest expense13,933 15,500 (1,567)(55,905)42,506 (98,411)
Tax-equivalent net interest income
9,385 3,710 5,675 50,180 18,742 31,438 
Change in tax-equivalent adjustment109 213 
Net interest income
$9,276 $49,967 
1 Changes attributable to both volume and yield/rate are allocated to both volume and yield/rate on an equal basis.


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Other Operating Revenue

Other operating revenue was $237.6 million for the second quarter of 2026, an increase of $26.3 million compared to the first quarter of 2026. The second quarter of 2026 included a $30.9 million pre-tax gain, net of economic hedge, related to the conversion of our Visa B shares under the recently announced Exchange Offer by Visa, Inc. Of this gain, $10.2 million was realized through the sale of Visa A shares received in the Exchange Offer. The remaining gain represents the net unrealized gain on the remaining Visa C shares which are convertible into Visa A shares subject to limited transfer restrictions that end on August 9, 2026. We also recognized a $4.6 million loss related to the repositioning of the available-for-sale securities portfolio during the second quarter of 2026.

Table 2 – Other Operating Revenue 
(Dollars in thousands)
Three Months EndedIncrease (Decrease)% Increase (Decrease)Six Months EndedIncrease (Decrease)% Increase (Decrease)
June 30, 2026Mar. 31, 2026June 30, 2026June 30, 2025
Brokerage and trading revenue
$32,450 $43,606 $(11,156)(26)%$76,056 $69,193 $6,863 10 %
Transaction card revenue31,597 31,965 (368)(1)%63,562 56,653 6,909 12 %
Fiduciary and asset management revenue
71,007 66,481 4,526 7 %137,488 124,936 12,552 10 %
Deposit service charges and fees
33,326 32,218 1,108 3 %65,544 61,594 3,950 6 %
Mortgage banking revenue18,985 20,963 (1,978)(9)%39,948 38,808 1,140 3 %
Other revenue14,627 14,544 83 1 %29,171 30,262 (1,091)(4)%
Total fees and commissions201,992 209,777 (7,785)(4)%411,769 381,446 30,323 8 %
Other gains (losses), net42,415 (216)42,631 N/A42,199 7,415 34,784 N/A
Gain (loss) on derivatives, net(8,490)(4,374)(4,116)N/A(12,864)15,100 (27,964)N/A
Gain (loss) on fair value option securities, net— (2,074)2,074 N/A(2,074)1,437 (3,511)N/A
Change in fair value of mortgage servicing rights
6,300 8,155 (1,855)N/A14,455 (12,259)26,714 N/A
Loss on available-for-sale securities, net(4,645)— (4,645)N/A(4,645)— (4,645)N/A
Total other operating revenue
$237,572 $211,268 $26,304 12 %$448,840 $393,139 $55,701 14 %
Percentage increases (decreases) in non-fees and commissions revenue are not meaningful for comparison purposes based on the nature of the item.

Fees and Commissions Revenue

Diversified sources of fees and commissions revenue are a significant part of our business strategy and represented 36% of combined net interest income before provision for expected credit losses and fees and commissions revenue for the second quarter of 2026. We believe that a variety of fee revenue sources provides diversification to changes resulting from market or economic conditions such as interest rates, values in the equity markets, commodity prices, and consumer spending, all of which can be volatile. Many of the economic factors, such as decreasing interest rates, that we expect will result in a decline in net interest income or fiduciary and asset management revenue may also increase mortgage banking production volumes and related trading. The velocity of changes in market conditions and interest rates may result in timing differences between when offsetting impacts and benefits are realized. Generally, for operating revenues not as directly related to movement in interest rates, we expect growth to come through offering new products and services and by further development of our presence in other markets. However, current and future economic conditions, regulatory constraints, increased competition, and saturation in our existing markets could affect the rate of future increases.




- 6 -

Brokerage and Trading Revenue

Brokerage and trading revenue, which includes revenues from trading, customer hedging, retail brokerage, and investment banking, decreased $11.2 million compared to the first quarter of 2026.

Trading revenue includes net realized and unrealized gains and losses primarily related to residential mortgage-backed securities guaranteed by U.S. government agencies and related derivative instruments that enable our mortgage banking customers to manage their production risk. Trading revenue also includes net realized and unrealized gains and losses on municipal securities and other financial instruments that we sell to institutional customers, along with changes in the fair value of financial instruments we hold as economic hedges against market risk of our trading securities. Trading revenue decreased $12.7 million to $6.7 million, primarily due to lower trading volumes resulting from interest rate market volatility during the quarter. Interest rate levels and curve steepness can result in a shift between trading revenue and net interest income from trading securities. See further discussion on a total revenue basis in the Wealth Management discussion in Management's Discussion and Analysis - Reportable Segments following.

Customer hedging revenue is based primarily on realized and unrealized changes in the fair value of derivative contracts held for customer risk management programs. As more fully discussed under Customer Risk Management Programs in Note 3 of the Consolidated Financial Statements, we offer commodity, interest rate, foreign exchange, and equity derivatives to our customers. Customer hedging revenue totaled $6.7 million for the second quarter of 2026, a decrease of $1.1 million compared to the prior quarter, primarily due to a decline in hedging activity from our energy customers. Customer hedging revenue includes credit valuation adjustments of the fair value of derivatives to reflect the risk of counterparty default.

Investment banking revenue, which includes fees earned upon completion of underwriting, financial advisory services, and loan syndication fees, totaled $13.4 million, an increase of $3.2 million compared to the prior quarter, largely related to the timing and volume of completed loan syndication transactions.
Transaction Card Revenue

Transaction card revenue includes revenues from processing transactions on behalf of members of our TransFund electronic fund transfer network, merchant services fees paid by customers for account management and electronic processing of card transactions, and interchange fees from our corporate card program. Transaction card revenue totaled $31.6 million for the second quarter of 2026, consistent with the prior quarter.
Fiduciary and Asset Management Revenue

Fiduciary and asset management revenue is earned through managing or holding of assets for customers and executing transactions or providing related services. Fiduciary and asset management revenue is largely based on the fair value of assets. Rates applied to asset values vary based on the nature of the relationship. Fiduciary relationships and managed asset relationships generally have higher fee rates than non-fiduciary and/or non-managed relationships. Fiduciary and asset management revenue was $71.0 million for the second quarter of 2026, an increase of $4.5 million, primarily related to seasonal tax preparation fee income combined with increased trust fees from higher market valuations and growth in client relationships.


- 7 -

A distribution of assets under management or administration and related fiduciary and asset management revenue follows:

Table 3 – Assets Under Management or Administration
(Dollars in thousands)
Three Months Ended
June 30, 2026March 31, 2026
Balance1
Revenue2
Margin3
Balance1
Revenue2
Margin3
Managed fiduciary assets:
Personal$14,405,931 $32,907 0.91 %$13,582,541 $30,340 0.89 %
Institutional27,518,003 14,255 0.21 %25,905,901 13,628 0.21 %
Total managed fiduciary assets
41,923,934 47,162 0.45 %39,488,442 43,968 0.45 %
Non-managed assets:
Fiduciary37,020,210 20,837 0.23 %34,861,659 19,771 0.23 %
Non-fiduciary22,751,138 3,008 0.05 %21,827,721 2,742 0.05 %
Safekeeping and brokerage assets under administration
27,576,116 — — %27,408,893 — — %
Total non-managed assets
87,347,464 23,845 0.11 %84,098,273 22,513 0.11 %
Total assets under management or administration
$129,271,398 $71,007 0.22 %$123,586,715 $66,481 0.22 %

Six Months Ended
June 30, 2026June 30, 2025
Balance1
Revenue2
Margin3
Balance1
Revenue2
Margin3
Managed fiduciary assets:
Personal$14,405,931 $63,247 0.88 %$12,870,191 $57,981 0.90 %
Institutional27,518,003 27,883 0.20 %25,129,138 25,492 0.20 %
Total managed fiduciary assets
41,923,934 91,130 0.43 %37,999,329 83,473 0.44 %
Non-managed assets:
Fiduciary37,020,210 40,608 0.22 %33,057,806 36,248 0.22 %
Non-fiduciary22,751,138 5,750 0.05 %20,758,866 5,215 0.05 %
Safekeeping and brokerage assets under administration
27,576,116 — — %26,054,969 — — %
Total non-managed assets
87,347,464 46,358 0.11 %79,871,641 41,463 0.10 %
Total assets under management or administration
$129,271,398 $137,488 0.21 %$117,870,970 $124,936 0.21 %
1    Assets under management or administration balance excludes certain assets under custody held by a sub-custodian where minimal revenue is recognized. $24 billion, $22 billion, and $22 billion of such assets are excluded from assets under management or administration at June 30, 2026, March 31, 2026, and June 30, 2025, respectively.
2    Fiduciary and asset management revenue includes asset-based and other fees associated with the assets.
3    Annualized revenue divided by period end asset balance.
A summary of changes in assets under management or administration for the three and six months ended June 30, 2026, and 2025 follows:

Table 4 – Changes in Assets Under Management or Administration
(In thousands)
Three Months Ended June 30,Six Months Ended June 30,
2026202520262025
Beginning balance$123,586,715 $113,956,563 $126,614,658 $114,615,237 
Net inflows (outflows)(540,191)935,068 (1,783,630)1,426,858 
Net change in fair value6,224,874 2,979,339 4,440,370 1,828,875 
Ending balance$129,271,398 $117,870,970 $129,271,398 $117,870,970 



- 8 -

Assets under management or administration as of June 30, 2026, consist of 41% fixed income, 37% equities, 14% cash, and 8% alternative investments.

Deposit Service Charges

Deposit service charges and fees increased $1.1 million, to $33.3 million for the second quarter of 2026, largely due to an increase in the volume of transactions during the quarter.

Mortgage Banking Revenue
Mortgage banking revenue decreased $2.0 million compared to the first quarter of 2026, primarily due to lower refinancing activity. Mortgage production volume decreased $2.8 million to $263 million. Production revenue as a percentage of production volume, which includes unrealized gains and losses on our mortgage commitment pipeline and related hedges, was 0.83% for the second quarter of 2026, compared to 1.48% for the first quarter of 2026.

Table 5 – Mortgage Banking Revenue 
(Dollars in thousands)
Three Months EndedIncrease (Decrease)% Increase (Decrease)Six Months EndedIncrease (Decrease)% Increase (Decrease)
June 30, 2026Mar. 31, 2026June 30, 2026June 30, 2025
Mortgage production revenue$2,174 $3,926 $(1,752)(45)%$6,100 $4,336 $1,764 41 %
Mortgage loans funded for sale$280,838 $230,858 $511,696 $378,970 
Add: Current period end outstanding commitments65,547 83,674 65,547 64,508 
Less: Prior period end outstanding commitments83,674 49,048 49,048 36,590 
Total mortgage production volume$262,711 $265,484 $(2,773)(1)%$528,195 $406,888 $121,307 30 %
Mortgage loan refinances to mortgage loans funded for sale20 %30 %(1,000) bps25 %15 %1,000  bps
Realized margin on funded mortgage loans1.01 %1.22 %(21) bps1.10 %0.77 %33  bps
Production revenue as a percentage of production volume0.83 %1.48 %(65) bps1.15 %1.07 %8  bps
Primary mortgage interest rates1:
Average6.41 %6.11 %30  bps6.26 %6.81 %(55) bp
Period end6.49 %6.38 %11   bps6.49 %6.77 %(28) bps
Mortgage servicing revenue$16,811 $17,037 $(226)(1)%$33,848 $34,472 $(624)(2)%
Average outstanding principal balance of mortgage loans serviced for others$21,718,909 $22,109,450 $(390,541)(2)%$21,914,179 $22,888,491 $(974,312)(4)%
Average mortgage servicing revenue fee rates0.31 %0.31 %—  bp0.31 %0.30 %1  bp
1    Primary rates disclosed in Table 5 above represent rates generally available to borrowers on 30 year conforming mortgage loans.



- 9 -

Net Gains and Losses on Other Assets, Securities, and Derivatives

Other gains (losses), net, were a net gain of $42.4 million for the second quarter of 2026, compared to a net loss of $216 thousand in the prior quarter. The second quarter of 2026 included a $30.9 million pre-tax gain, net of economic hedge, related to the exchange of our Visa shares under the recently announced Exchange Offer by Visa, Inc. See further discussion in the Securities section of Management's Discussion and Analysis of Financial Condition and Results of Operations. The current quarter also included a net gain on investments related to deferred compensation of $8.8 million compared to a net loss of $1.8 million in the prior quarter.

Losses on available-for-sale securities, net, were $4.6 million in the second quarter of 2026 as we repositioned the portfolio by selling approximately $268 million of lower-yielding debt securities.

As discussed in the Market Risk section following, the fair value of our MSRs changes in response to changes in primary mortgage loan rates and other assumptions. We attempt to mitigate the earnings volatility caused by changes in the fair value of MSRs by designating certain financial instruments as an economic hedge. Changes in the fair value of these instruments are generally expected to partially offset changes in the fair value of MSRs.

Table 6 – Gain (Loss) on Mortgage Servicing Rights, Net of Economic Hedge
(In thousands)
Three Months EndedSix Months Ended
June 30, 2026Mar. 31, 2026June 30, 2026June 30, 2025
Gain (loss) on derivatives, net$(7,324)$(4,211)$(11,535)$14,413 
Gain (loss) on fair value option securities, net— (2,074)(2,074)1,437 
Gain (loss) on economic hedge of mortgage servicing rights, net(7,324)(6,285)(13,609)15,850 
Change in fair value of mortgage servicing rights6,300 8,155 14,455 (12,259)
Gain (loss) on changes in fair value of mortgage servicing rights, net of economic hedges included in other operating revenue(1,024)1,870 846 3,591 
Net interest income (expense) on fair value option securities1
110 86 196 158 
Total economic benefit (cost) of changes in the fair value of mortgage servicing rights, net of economic hedges$(914)$1,956 $1,042 $3,749 
1    Actual interest earned on fair value option securities less internal transfer-priced cost of funds.


- 10 -

Other Operating Expense

Other operating expense for the second quarter of 2026 totaled $361.7 million, an increase of $7.5 million compared to the first quarter of 2026. The second quarter included $9.1 million of deferred compensation expense fully offset by gains on related investments in Other gains (losses), net. Excluding the impact of deferred compensation, total operating expense decreased $1.4 million. Our efficiency ratio1 was 60.21% for the second quarter of 2026, compared to 63.21% in the prior quarter. Our efficiency ratio as adjusted for the gain related to the exchange of Visa shares1 was 63.49% for the second quarter of 2026.
Table 7 – Other Operating Expense
(Dollars in thousands)
Three Months EndedIncrease (Decrease)%
Increase (Decrease)		Six Months EndedIncrease (Decrease)%
Increase (Decrease)
June 30, 2026Mar. 31, 2026June 30, 2026June 30, 2025
Regular compensation$121,299 $122,193 $(894)(1)%$243,492 $241,844 $1,648 1 %
Incentive compensation:
Cash-based49,683 52,694 (3,011)(6)%102,377 102,924 (547)(1)%
Share-based5,020 5,286 (266)(5)%10,306 12,346 (2,040)(17)%
Deferred compensation9,092 182 8,910 N/A9,274 2,535 6,739 N/A
Total incentive compensation63,795 58,162 5,633 10 %121,957 117,805 4,152 4 %
Employee benefits29,000 30,819 (1,819)(6)%59,819 69,247 (9,428)(14)%
Total personnel expense214,094 211,174 2,920 1 %425,268 428,896 (3,628)(1)%
Business promotion11,152 9,226 1,926 21 %20,378 17,957 2,421 13 %
Professional fees and services13,799 14,295 (496)(3)%28,094 28,671 (577)(2)%
Net occupancy and equipment34,151 33,182 969 3 %67,333 65,649 1,684 3 %
FDIC and other insurance6,183 5,685 498 9 %11,868 13,026 (1,158)(9)%
Data processing and communications51,707 51,768 (61)— %103,475 97,175 6,300 6 %
Printing, postage, and supplies3,745 3,679 66 2 %7,424 7,706 (282)(4)%
Amortization of intangible assets2,390 2,443 (53)(2)%4,833 5,308 (475)(9)%
Mortgage banking costs11,879 11,757 122 1 %23,636 14,400 9,236 64 %
Other expense12,579 10,957 1,622 15 %23,536 23,244 292 1 %
Total other operating expense$361,679 $354,166 $7,513 2 %$715,845 $702,032 $13,813 2 %
Average number of employees (FTE)
4,971 4,969 2 — %4,970 5,037 (67)(1)%
Certain percentage increases (decreases) are not meaningful for comparison purposes.

Personnel Expense
Personnel expense was $214.1 million, an increase of $2.9 million. Excluding the impact of deferred compensation, personnel costs were down $6.0 million. Cash-based incentive compensation decreased $3.0 million, primarily driven by a decrease in trading activity during the quarter. Employee benefits expense decreased $1.8 million, largely due to a seasonal decrease in payroll taxes, partially offset by higher employee healthcare costs.
Non-personnel Operating Expense
Non-personnel expense was $147.6 million, an increase of $4.6 million. Business promotion expense increased $1.9 million due to higher seasonal travel costs. Other expense was up $1.6 million, primarily related to an increase in operational losses.

1    See "Explanation and Reconciliation of Non-GAAP Measures" section following.
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Income Taxes

The effective tax rate was 22.46% for the second quarter of 2026, 22.01% for the first quarter of 2026, and 22.51% for the second quarter of 2025. The effective rate for the second quarter of 2026 increased compared to the first quarter of 2026 primarily due to the decrease in excess tax benefits from vested share-based compensation.
Reportable Segments

We operate three principal segments: Commercial Banking, Consumer Banking, and Wealth Management. Commercial Banking includes lending, treasury and cash management services, and customer risk management products for small businesses, middle market, and larger commercial customers. Commercial Banking also includes the TransFund EFT network. Consumer Banking includes retail lending and deposit services, lending and deposit services to small business customers served through our consumer branch network, and all mortgage loan origination and servicing activities. Wealth Management engages in brokerage and trading activities mainly related to providing liquidity to the mortgage markets through trading of U.S. government agency mortgage-backed securities and related derivative contracts. Wealth Management also provides fiduciary services, private banking services, and investment advisory services in all markets. Additionally, Wealth Management underwrites state and municipal securities.

In addition to our reportable segments, we have a Funds Management unit. The primary purpose of this unit is to manage our overall liquidity needs and interest rate risk. Each segment borrows funds from and provides funds to the Funds Management unit as needed to support their operations. Operating results for Funds Management include the effect of interest rate risk positions and risk management activities, securities gains and losses including impairment charges, the provision for credit losses in excess of net loans charged off, tax planning strategies, and certain executive compensation costs that are not attributed to the segments. The Funds Management unit also initially recognizes accruals for loss contingencies when losses become probable. Actual losses are recognized by the applicable segment if the accruals are settled.

We allocate resources and evaluate the performance of our reportable segments using net income before taxes, which includes the allocation of cost of funds, capital costs, and certain indirect allocations. Credit costs are attributed to the segments based on net loans charged off or recovered. The difference between credit costs attributed to the segments and the consolidated provision for credit losses is attributed to Funds Management.

Net interest income in our segments reflects our internal funds transfer pricing methodology. The funds transfer pricing methodology is the process by which the Company allocates interest income and expense to the segments and transfers the primary interest rate risk and liquidity risk to the Funds Management unit. The funds transfer pricing methodology considers the interest rate and liquidity risk characteristics of assets and liabilities. Periodically, the methodology and assumptions utilized in transfer pricing are adjusted to reflect economic conditions and other factors, which may impact the allocation of net interest income to the segments.

Non-personnel expense includes other segment items comprised of business promotion, charitable contributions to BOKF Foundation, professional fees and services, net occupancy and equipment, FDIC and other insurance, data processing and communications, printing, postage, and supplies, amortization of intangible assets, mortgage banking costs, and other miscellaneous expenses. Corporate allocations include centrally managed operational and administrative expenses that are allocated to segments.

Economic capital is assigned to the segments by a capital allocation model that reflects management's assessment of risk. This model assigns capital based upon credit, operating, interest rate, and other market risk inherent in our segments and recognizes the diversification benefits among the segments. The level of assigned economic capital is a combination of the risk taken by each segment based on its actual exposures and calibrated to its own loss history where possible. Average invested capital includes economic capital and amounts we have invested in the segment.

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As shown in Table 8, net income before taxes attributable to our segments was $194.7 million in the second quarter of 2026 compared to $191.5 million in the first quarter of 2026. Net interest income increased $9.8 million due to increased loan volumes and beneficial repricing of deposits. Other operating revenue decreased $9.7 million. Brokerage and trading revenue was down $12.7 million, primarily due to lower trading volumes resulting from interest rate market volatility during the quarter. This decrease was partially offset by growth in fiduciary and asset management revenue related to seasonal tax preparation fee income combined with increased trust fees from higher market valuations and growth in client relationships. Other operating expense decreased $4.2 million. Personnel expense decreased $5.1 million, primarily due to lower cash-based incentive compensation costs driven by the decrease in trading activity. Non-personnel expense was consistent with the prior quarter. Corporate expense allocations increased $2.6 million.

Table 8 – Net Income Before Taxes by Segment
(Dollars in thousands)
Three Months EndedIncrease (Decrease)% Increase (Decrease)Six Months EndedIncrease (Decrease)% Increase (Decrease)
June 30, 2026Mar. 31, 2026June 30, 2026June 30, 2025
Commercial Banking
$146,160 $134,787 $11,373 8 %$280,947 $278,140 $2,807 1 %
Consumer Banking13,555 19,168 (5,613)(29)%32,723 46,868 (14,145)(30)%
Wealth Management34,977 37,541 (2,564)(7)%72,518 73,475 (957)(1)%
Segment total194,692 191,496 3,196 2 %386,188 398,483 (12,295)(3)%
Funds Management and Other33,031 8,160 24,871 N/A41,191 (62,959)104,150 N/A
BOK Financial Corporation$227,723 $199,656 $28,067 14 %$427,379 $335,524 $91,855 27 %
Certain percentage increases (decreases) are not meaningful for comparison purposes.


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Commercial Banking

Commercial Banking contributed $146.2 million to consolidated net income before taxes in the second quarter of 2026, an increase of $11.4 million over the first quarter of 2026.

Table 9 – Commercial Banking
(Dollars in thousands)
Three Months EndedIncrease (Decrease)%
Increase
(Decrease)		Six Months EndedIncrease (Decrease)%
Increase
(Decrease)
June 30, 2026Mar. 31, 2026June 30, 2026June 30, 2025
Net interest income from external sources
$249,695 $241,317 $8,378 3 %$491,012 $467,188 $23,824 5 %
Net interest income (expense) from internal sources(70,703)(67,844)(2,859)(4)%(138,547)(113,104)(25,443)(22)%
Net interest income
178,992 173,473 5,519 3 %352,465 354,084 (1,619)— %
Net loans charged off(145)400 (545)(136)%255 177 78 44 %
Net interest income after net loans charged off179,137 173,073 6,064 4 %352,210 353,907 (1,697)— %
Other operating revenue65,700 60,068 5,632 9 %125,768 119,953 5,815 5 %
Personnel expense
50,042 51,267 (1,225)(2)%101,309 99,909 1,400 1 %
Non-personnel expense32,049 31,041 1,008 3 %63,090 59,161 3,929 7 %
Total other operating expense82,091 82,308 (217)— %164,399 159,070 5,329 3 %
Corporate allocations16,586 16,046 540 3 %32,632 36,650 (4,018)(11)%
Net income before taxes$146,160 $134,787 $11,373 8 %$280,947 $278,140 $2,807 1 %
Average assets
$23,375,564 $22,679,465 $696,099 3 %$23,029,437 $21,359,263 $1,670,174 8 %
Average loans
22,003,116 21,232,965 770,151 4 %21,620,168 19,929,583 1,690,585 8 %
Average deposits
18,918,188 18,306,337 611,851 3 %18,613,952 17,595,944 1,018,008 6 %
Average invested capital
2,252,949 2,235,635 17,314 1 %2,243,845 2,151,522 92,323 4 %
Net interest income increased $5.5 million, or 3%, primarily due to increased loan volumes and beneficial repricing of deposits. Other operating revenue increased $5.6 million over the prior quarter. Investment banking revenue increased $3.9 million, driven largely by higher loan syndication fees, partially offset by a $1.4 million decrease in customer hedging revenue. Other gains, net, were $4.3 million for the second quarter of 2026, compared to $1.2 million in the first quarter of 2026 from merchant banking activities.

Other operating expense was relatively unchanged from the prior quarter. A $1.2 million decrease in personnel expense related to incentive compensation costs, was largely offset by smaller increases in non-personnel expense.

Average outstanding loan balances attributed to Commercial Banking increased $770 million, or 4%, over the first quarter of 2026, to $22.0 billion. See the Loans section of Management's Discussion and Analysis of Financial Condition and Results of Operations following for additional discussion of changes in commercial and commercial real estate loans, which are primarily attributed to the Commercial Banking segment. 

Average deposits attributed to Commercial Banking increased $612 million, or 3%, compared to the first quarter of 2026, to $18.9 billion. See Management's Discussion and Analysis of Financial Condition and Results of Operations – Liquidity and Capital for further discussion of changes.







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Consumer Banking

Consumer Banking contributed $13.6 million to consolidated net income before taxes for the second quarter of 2026, compared to $19.2 million in the first quarter of 2026.

Table 10 – Consumer Banking
(Dollars in thousands)
Three Months EndedIncrease (Decrease)%
Increase
(Decrease)		Six Months EndedIncrease (Decrease)%
Increase
(Decrease)
June 30, 2026Mar. 31, 2026June 30, 2026June 30, 2025
Net interest income from external sources$18,073 $17,788 $285 2 %$35,861 $22,203 $13,658 62 %
Net interest income (expense) from internal sources39,839 38,201 1,638 4 %78,040 93,163 (15,123)(16)%
Net interest income57,912 55,989 1,923 3 %113,901 115,366 (1,465)(1)%
Net loans charged off1,118 1,508 (390)(26)%2,626 2,535 91 4 %
Net interest income after net loans charged off56,794 54,481 2,313 4 %111,275 112,831 (1,556)(1)%
Other operating revenue36,823 42,866 (6,043)(14)%79,689 77,223 2,466 3 %
Personnel expense24,715 25,466 (751)(3)%50,181 51,364 (1,183)(2)%
Non-personnel expense38,721 38,027 694 2 %76,748 61,348 15,400 25 %
Total other operating expense63,436 63,493 (57)— %126,929 112,712 14,217 13 %
Corporate allocations16,626 14,686 1,940 13 %31,312 30,474 838 3 %
Net income before taxes$13,555 $19,168 $(5,613)(29)%$32,723 $46,868 $(14,145)(30)%
Average assets$8,648,052 $8,452,393 $195,659 2 %$8,550,763 $8,256,649 $294,114 4 %
Average loans2,633,853 2,584,226 49,627 2 %2,609,176 2,256,018 353,158 16 %
Average deposits8,592,876 8,389,039 203,837 2 %8,491,521 8,211,102 280,419 3 %
Average invested capital341,538 338,736 2,802 1 %339,785 327,209 12,576 4 %

Net interest income from Consumer Banking increased $1.9 million, or 3%, compared to the first quarter of 2026, primarily due to changes in deposit spreads. Other operating revenue decreased $6.0 million, or 14%. Mortgage banking revenue was down $2.0 million driven by mortgage production performance, and other revenue decreased $2.2 million due to lower card-network incentives. The net cost from the changes in the fair value of mortgage servicing rights and related economic hedges was $914 thousand, compared to a net benefit of $2.0 million for the first quarter of 2026. Other operating expenses were consistent with the prior quarter. Corporate expense allocations increased $1.9 million.

Average loans increased $50 million, or 2%, over the prior quarter, to $2.6 billion. Average deposits attributed to the Consumer Banking increased $204 million, or 2%, to $8.6 billion. See Management's Discussion and Analysis of Financial Condition and Results of Operations – Liquidity and Capital for further discussion of the changes.

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Wealth Management

Wealth Management contributed $35.0 million to consolidated net income before taxes in the second quarter of 2026, compared to $37.5 million in the first quarter of 2026.

Table 11 – Wealth Management
(Dollars in thousands)
Three Months EndedIncrease (Decrease)%
Increase
(Decrease)		Six Months EndedIncrease (Decrease)%
Increase
(Decrease)
June 30, 2026Mar. 31, 2026June 30, 2026June 30, 2025
Net interest income from external sources$26,090 $19,867 $6,223 31 %$45,957 $39,596 $6,361 16 %
Net interest income (expense) from internal sources19,288 23,107 (3,819)(17)%42,395 49,750 (7,355)(15)%
Net interest income45,378 42,974 2,404 6 %88,352 89,346 (994)(1)%
Net loans recovered(5)496 (501)(101)%491 (15)506 3,373 %
Net interest income after net loans recovered45,383 42,478 2,905 7 %87,861 89,361 (1,500)(2)%
Other operating revenue101,104 110,387 (9,283)(8)%211,491 199,986 11,505 6 %
Personnel expense66,332 69,413 (3,081)(4)%135,745 133,554 2,191 2 %
Non-personnel expense27,866 28,756 (890)(3)%56,622 53,993 2,629 5 %
Total other operating expense94,198 98,169 (3,971)(4)%192,367 187,547 4,820 3 %
Corporate allocations17,312 17,155 157 1 %34,467 28,325 6,142 22 %
Net income before taxes
$34,977 $37,541 $(2,564)(7)%$72,518 0$73,475 $(957)(1)%
Average assets$11,219,080 $11,370,683 $(151,603)(1)%$11,294,463 $11,469,873 $(175,410)(2)%
Average loans2,479,191 2,430,864 48,327 2 %2,455,161 2,231,731 223,430 10 %
Average deposits10,656,194 10,782,785 (126,591)(1)%10,719,140 10,743,106 (23,966)— %
Average invested capital349,916 345,639 4,277 1 %347,802 332,939 14,863 4 %

Combined net interest income and fee revenue decreased $6.9 million, or 5%, compared to the first quarter of 2026. Trading fees and commissions revenue decreased $12.7 million largely due to reduced trading activity from interest rate market volatility during the quarter. Fiduciary and asset management revenue increased $4.5 million from seasonal tax preparation fee income combined with higher trust business line fees.

Other operating expense decreased $4.0 million, primarily due to lower cash-based incentive compensation costs driven by the decrease in trading activity.

Average outstanding loans attributed to the Wealth Management segment increased $48 million, or 2%, over the prior quarter, to $2.5 billion. Average Wealth Management deposits were consistent with the prior quarter. See Management's Discussion and Analysis of Financial Condition and Results of Operations – Liquidity and Capital for further discussion of the changes.
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Financial Condition
Securities

We maintain a securities portfolio to enhance profitability, manage interest rate risk, provide liquidity, and comply with regulatory requirements. Securities are classified as trading, investment (held-to-maturity), or available-for-sale. See Note 2 to the Consolidated Financial Statements for the composition of the securities portfolio as of June 30, 2026 and December 31, 2025.

We hold an inventory of trading securities in support of sales to a variety of customers, including banks, corporations, insurance companies, money managers, and others. At June 30, 2026, the trading securities portfolio totaled $5.0 billion, compared to $5.7 billion at March 31, 2026. As discussed in the Market Risk section of this report, trading activities involve risk of loss from adverse price movement. We mitigate this risk within board-approved value-at-risk limits through the use of derivative contracts, short sales, and other techniques.

At June 30, 2026, the carrying value of investment securities was $1.6 billion, including a $77 thousand allowance for expected credit losses, compared to a carrying value of $1.7 billion at March 31, 2026, which included a $191 thousand allowance for expected credit losses. The fair value of investment securities was $1.5 billion at June 30, 2026, a $103 million decrease compared to the prior quarter. Investment securities consist primarily of residential mortgage-backed securities issued by U.S. government agencies, intermediate and long-term fixed-rate Oklahoma and Texas municipal bonds, and taxable Texas school construction bonds.

AFS securities, which may be sold prior to maturity, are carried at fair value. Unrealized gains or losses, net of deferred taxes, are recorded as accumulated other comprehensive income in shareholders' equity. The amortized cost of AFS securities totaled $13.8 billion at June 30, 2026, an $83 million increase compared to March 31, 2026. At June 30, 2026, the AFS securities portfolio consisted primarily of U.S. government agency residential mortgage-backed securities and U.S. government agency commercial mortgage-backed securities. Both residential and commercial mortgage-backed securities have credit risk from delinquency or default of the underlying loans. We mitigate this risk by primarily investing in securities issued by U.S. government agencies. Principal and interest payments on the underlying loans are fully guaranteed. Commercial mortgage-backed securities have prepayment penalties similar to commercial loans.

A primary risk of holding residential mortgage-backed securities comes from extension during periods of rising interest rates or contraction in the form of more rapid prepayments during periods of falling interest rates. We evaluate this risk through extensive modeling of risk both before making an investment and throughout the life of the security. Our best estimate of the duration of the combined residential mortgage-backed securities portfolio held in investment and AFS securities was 3.4 years as of June 30, 2026, consistent with the prior quarter. Management estimates the combined portfolio's duration extends to 4.1 years assuming an immediate 200 basis point upward shock. The estimated duration contracts to 2.1 years assuming a 200 basis point decline in the current rate environment. The duration of the total investment portfolio, including both the investment (held-to-maturity) and AFS portfolios, is 3.1 years, extending to 3.7 years in an upward shock of 200 basis points and contracting to 2.1 years in a down 200 basis point shock scenario. Management also regularly monitors the impact of interest rate risk on the AFS securities portfolio on our tangible equity ratio under various shock scenarios.

Certain residential mortgage-backed securities and commercial mortgage-backed securities issued by U.S. government agencies and included in Fair value option securities on the Consolidated Balance Sheets have been segregated and designated as economic hedges of changes in the fair value of our MSR. We have elected to carry these securities at fair value with changes in fair value recognized in current period income. These securities are held with the intent that gains or losses will offset changes in the fair value of MSR and related derivative contracts. Fair value option securities totaled $28 million, a $150 million decrease compared to March 31, 2026.

On April 13, 2026, Visa, Inc. initiated its first successive Exchange Offer (the “Exchange Offer”) for holders of Class B-1 or Class B-2 shares (collectively, “Class B shares”) to exchange Class B shares for a combination of Visa Class B-3 common shares and Visa Class C common shares and subsequently to freely transferable Visa Class A common stock subject to holding periods and certain other conditions contained in the Exchange Offer. The Exchange Offer opened on April 13, 2026 and expired on May 8, 2026. The Company tendered all of its 126,116 Class B-2 Visa shares under the Exchange Offer and received 63,058 newly issued Visa Class B-3 shares and 23,765 Visa Class C shares. Each Visa Class C share automatically converts into four Visa Class A shares upon any transfer to a person other than a Visa member or an affiliate of a Visa member.

- 17 -

Under the terms of the Exchange Offer, we were able to sell one-third of the Visa Class C shares in the market upon receipt. We sold 7,921 Visa Class C shares (the equivalent of 31,684 Visa Class A shares) in June 2026, receiving proceeds of $10.2 million from third parties. Our realized gain matched the proceeds since our cost basis in the shares was zero and is reported in Other gains, net in the Consolidated Statements of Earnings. The Company's remaining 15,844 Visa Class C shares (the equivalent of 63,376 Visa Class A shares) had a value of $21.7 million based on the closing price of the underlying Visa Class A shares as of June 30, 2026, and are reported in Other assets on the Consolidated Balance Sheets, resulting in an unrealized gain. The Visa Class C shares are subject to limited transfer restrictions that end on August 9, 2026.

The Visa B-3 shares are subject to certain transfer restrictions and are convertible into Visa A shares at a specified conversion rate upon final resolution of certain litigation matters involving Visa. The conversion rate of Visa B-3 shares to Visa Class A shares was 1.4953 at June 30, 2026, and may be adjusted by Visa depending on developments related to the litigation matters. The outcome of those litigation matters, and the effect that the resolution of those matters may have on the conversion rate, is unknown. Accordingly, as of June 30, 2026, there is significant uncertainty regarding when the transfer restrictions on Visa B-3 shares may be terminated and what the final conversion rate for the Visa B-3 shares will be. The Visa B-3 shares continue to be carried at a cost of zero as there are no observable price changes in orderly transactions for identical or similar investments of the same issuer for the Visa B-3 shares held by the Company.
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Loans

The aggregate loan portfolio before allowance for loan losses totaled $27.1 billion at June 30, 2026, an increase of $896 million over March 31, 2026, with broad-based growth across the loan portfolio.

Table 12 – Loans
(In thousands)
June 30, 2026Mar. 31, 2026Dec. 31, 2025Sep. 30, 2025June 30, 2025
Commercial:
Services$4,099,879 $3,901,933 $3,911,917 $3,710,643 $3,658,807 
Healthcare4,083,814 3,955,763 4,008,208 3,878,543 3,808,936 
Energy3,052,662 3,005,693 2,882,242 2,681,512 2,734,713 
Mortgage finance451,826 228,242 177,765 84,271 — 
General business4,609,267 4,481,452 4,300,935 4,157,971 4,181,726 
Total commercial16,297,448 15,573,083 15,281,067 14,512,940 14,384,182 
Commercial real estate:
Multifamily2,570,246 2,553,709 2,432,330 2,500,323 2,473,365 
Industrial1,283,315 1,418,626 1,368,436 1,396,795 1,304,211 
Office852,721 821,569 814,139 811,601 690,086 
Retail670,893 613,976 573,451 593,835 592,043 
Residential construction and land development
111,668 109,480 129,783 122,033 105,701 
Other commercial real estate396,487 367,319 353,867 328,020 356,035 
Total commercial real estate5,885,330 5,884,679 5,672,006 5,752,607 5,521,441 
Loans to individuals:
Residential mortgage2,847,768 2,784,134 2,731,415 2,676,366 2,610,681 
Residential mortgage guaranteed by U.S. government agencies
159,886 160,254 158,359 151,642 148,453 
Personal1,893,283 1,785,243 1,808,615 1,771,639 1,627,454 
Total loans to individuals4,900,937 4,729,631 4,698,389 4,599,647 4,386,588 
Total$27,083,715 $26,187,393 $25,651,462 $24,865,194 $24,292,211 
Commercial

Commercial loans represent loans for working capital, facilities acquisition or expansion, purchases of equipment, and other needs of commercial customers primarily located within our geographical footprint. Commercial loans are underwritten individually and represent ongoing relationships based on a thorough knowledge of the customer, the customer's industry, and the market. Commercial loans are generally secured by the customer's assets, including real property, inventory, accounts receivable, operating equipment, interests in mineral rights, and other property and may also include personal guarantees of the owners and related parties. The primary source of repayment of commercial loans is the ongoing cash flow from operations of the customer's business. In addition, revolving lines of credit are generally governed by a borrowing base. Inherent lending risks are centrally monitored on a continuous basis from underwriting throughout the life of the loan for compliance with commercial lending policies.

Commercial loans totaled $16.3 billion, or 60% of the loan portfolio, at June 30, 2026, a $724 million increase over March 31, 2026, with broad-based growth across the Commercial loan portfolio.

Approximately 69% of loans in this portfolio segment are located within our geographic footprint based on collateral location. Loans for which the collateral location is less relevant, such as unsecured loans and reserve-based energy loans, are categorized by the borrower's primary operating location. The largest concentration of loans in this segment outside of our footprint is California, totaling 5% of the portfolio segment.
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The services sector of the loan portfolio totaled $4.1 billion, or 15% of total loans, a $198 million increase over the prior quarter. Services sector loans consist of a large number of loans to a variety of businesses, including state and local municipal government entities, Native American tribal government and casino operations, foundations and not-for-profit organizations, educational services, and specialty trade contractors. Services sector loans are generally secured by the assets of the borrower with repayment coming from the cash flows of ongoing operations of the customer's business.

Healthcare sector loans totaled $4.1 billion, or 15% of total loans, an increase of $128 million compared to March 31, 2026. Healthcare sector loans consist primarily of $3.2 billion of loans for the development and operation of senior housing and care facilities, including independent living, assisted living, and skilled nursing. Generally, we loan to borrowers with a portfolio of multiple facilities which serves to help diversify risks specific to a single facility.

Supporting the energy industry with loans to producers and other energy-related entities has been a hallmark of the Company since its founding and represents a large portion of our commercial loan portfolio. In addition, energy production and related industries have a significant impact on the economy in our primary markets. Loans collateralized by oil and gas properties are subject to a semi-annual engineering review by our internal staff of petroleum engineers. This review is used as the basis for developing the expected cash flows supporting the loan amount. The projected cash flows are discounted according to risk characteristics of the underlying oil and gas properties. Loans are evaluated to demonstrate with reasonable certainty that crude oil, natural gas, and natural gas liquids can be recovered from known oil and gas reservoirs under existing economic and operating conditions at current pricing levels and with existing conventional equipment and operating methods and costs. As part of our evaluation of credit quality, we analyze rigorous stress tests over a range of commodity prices and take proactive steps to mitigate risk when appropriate.

Outstanding energy loan balances totaled $3.1 billion, or 11% of total loans at June 30, 2026, a $47 million increase over March 31, 2026.

Approximately $2.4 billion of energy loans were to oil and gas producers, a $14 million increase over March 31, 2026. The majority of this portfolio is first lien, senior secured, reserve-based lending, which we believe is the lowest risk form of energy lending. Approximately 72% of committed production loans are secured by properties primarily producing oil, and the remaining 28% of the committed production loans are secured by properties primarily producing natural gas.

Loans to midstream oil and gas companies totaled $453 million at June 30, 2026, relatively unchanged compared to March 31, 2026. Loans to borrowers that provide services to the energy industry totaled $190 million at June 30, 2026, a $33 million increase compared to the prior quarter. Loans to other energy borrowers, including those engaged in wholesale or retail energy sales, totaled $48 million, relatively unchanged compared to March 31, 2026.

Unfunded energy loan commitments were $4.6 billion at June 30, 2026, a $117 million increase over March 31, 2026.

The Company launched the residential mortgage finance line of business in the third quarter of 2025, growing loans by $224 million during the current quarter to $452 million, or 2% of total loans.

General business loans totaled $4.6 billion, or 17% of total loans, an increase of $128 million over the prior quarter. General business loans consist of $2.9 billion of wholesale/retail loans and $1.7 billion of loans from other commercial industries.

Loans to non-depository financial institutions, which are included in the mortgage finance, services, and general business loans portfolios, totaled $1.1 billion, or 4% of total loans at June 30, 2026. The majority of these loans are in the two highest credit quality subcategories, subscription lines and residential mortgage finance portfolio lines.

We participate in shared national credits when appropriate to obtain or maintain business relationships with local customers. Shared national credits are defined by banking regulators as credits of $100 million or more and with three or more non-affiliated banks as participants. At June 30, 2026, the outstanding principal balance of these loans totaled $6.4 billion, including $2.1 billion of general business loans, $2.0 billion of energy loans, and $1.3 billion of services sector loans. Based on dollars committed, approximately 78% of shared national credits are to borrowers with local market relationships, and we serve as the agent lender in approximately 21% of our shared national credits. We hold shared national credits to the same standard of analysis and perform the same level of review as internally originated credits. Our lending policies generally avoid loans in which we do not have the opportunity to maintain or achieve other business relationships with the customer.

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Commercial Real Estate

Commercial real estate represents loans for the construction of buildings or other improvements to real estate and property held by borrowers for investment purposes generally within our geographical footprint. We require collateral values in excess of the loan amounts, demonstrated cash flows in excess of expected debt service requirements, equity investment in the project, and a portion of the project already sold, leased, or permanent financing already secured. The expected cash flows from all significant new or renewed income producing property commitments are stress tested to reflect the risks in varying interest rates, vacancy rates, and rental rates. As with commercial loans, inherent lending risks are centrally monitored on a continuous basis from underwriting throughout the life of the loan for compliance with applicable lending policies.

Outstanding commercial real estate loan balances totaled $5.9 billion, or 22% of total loans at June 30, 2026, largely unchanged compared to March 31, 2026. Loans secured by industrial facilities decreased by $135 million to $1.3 billion. Loans secured by retail facilities increased by $57 million to $671 million, loans secured by office facilities increased by $31 million to $853 million, other real estate loans increased by $29 million to $396 million, and loans secured by multifamily residential properties increased by $17 million to $2.6 billion.

Approximately 63% of loans in this portfolio segment are in our geographic footprint based on collateral location. The largest concentration of loans in this portfolio segment outside our footprint is Utah, totaling 8% of the segment. All other states represent less than 5% individually.

Unfunded commercial real estate loan commitments were $2.2 billion at June 30, 2026, an increase of $105 million compared to March 31, 2026. We take a disciplined approach to managing our concentration of commercial real estate loan commitments as a percentage of capital.
Loans to Individuals

Loans to individuals include residential mortgage and personal loans. Residential mortgage loans provide funds for our customers to purchase or refinance their primary residence or to borrow against the equity in their home. These loans are secured by a first or second mortgage on the customer's primary residence. Personal loans consist primarily of loans to Wealth Management clients secured by the cash surrender value of insurance policies and marketable securities. Personal loans also include direct loans secured by and for the purchase of automobiles, recreational and marine equipment, as well as unsecured loans. These loans are made in accordance with underwriting policies we believe to be conservative and are fully documented. Loans may be individually underwritten or credit scored based on size and other criteria. Credit scoring is assessed based on significant credit characteristics including credit history and residential and employment stability.

In general, we sell the majority of our conforming fixed-rate mortgage loan originations in the secondary market and retain the majority of our non-conforming and adjustable-rate mortgage loans. Our mortgage loan portfolio does not include payment option adjustable-rate mortgage loans or adjustable-rate mortgage loans with initial rates that are below market. Home equity loans are primarily first-lien and fully amortizing.

Residential mortgage loans guaranteed by U.S. government agencies have limited credit exposure because of the underlying agency guarantee. This amount includes residential mortgage loans previously sold into GNMA mortgage pools that the Company may repurchase when certain defined delinquency criteria are met. Because of this repurchase right, the Company is deemed to have regained effective control over these loans and must include them on the Consolidated Balance Sheet.

Loans to individuals totaled $4.9 billion, or 18% of the loan portfolio, an increase of $171 million over March 31, 2026. Approximately 90% of the loans in this portfolio segment are secured by collateral located within our geographical footprint. Loans for which the collateral location is less relevant, such as unsecured loans, are categorized by the borrower's primary location.

The Company secondarily evaluates loan portfolio performance based on the primary geographical market managing the loan. Loans attributed to a geographical market may not represent the location of the borrower or the collateral. All permanent mortgage loans serviced by our mortgage banking unit and held for investment by the Company are centrally managed by the Oklahoma market.

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Table 13 – Loans Managed by Primary Geographical Market
(In thousands)
June 30, 2026Mar. 31, 2026Dec. 31, 2025Sep. 30, 2025June 30, 2025
Texas:
Commercial$7,628,676 $7,489,036 $7,383,319 $6,800,577 $6,893,246 
Commercial real estate2,063,517 2,149,123 2,057,016 2,107,335 1,997,598 
Loans to individuals1,090,244 1,077,386 1,066,827 1,037,831 996,341 
Total Texas10,782,437 10,715,545 10,507,162 9,945,743 9,887,185 
Oklahoma:
Commercial4,528,261 3,907,911 3,829,109 3,692,319 3,455,696 
Commercial real estate656,369 612,981 589,709 574,126 512,075 
Loans to individuals3,161,854 3,065,886 3,005,460 2,927,185 2,725,320 
Total Oklahoma8,346,484 7,586,778 7,424,278 7,193,630 6,693,091 
Arizona:
Commercial1,344,873 1,378,256 1,253,824 1,228,593 1,166,745 
Commercial real estate1,445,762 1,448,141 1,332,658 1,348,838 1,165,927 
Loans to individuals219,062 220,116 224,354 222,963 226,727 
Total Arizona3,009,697 3,046,513 2,810,836 2,800,394 2,559,399 
Colorado:
Commercial2,071,731 2,125,660 2,127,979 2,132,770 2,185,658 
Commercial real estate590,820 596,517 600,668 589,307 791,171 
Loans to individuals191,015 191,721 200,378 208,323 217,088 
Total Colorado2,853,566 2,913,898 2,929,025 2,930,400 3,193,917 
Kansas/Missouri:
Commercial337,120 291,075 282,189 270,068 303,692 
Commercial real estate529,988 537,709 571,331 618,052 556,390 
Loans to individuals182,925 117,617 142,392 142,408 155,154 
Total Kansas/Missouri1,050,033 946,401 995,912 1,030,528 1,015,236 
New Mexico:
Commercial310,768 308,712 311,636 282,479 282,918 
Commercial real estate538,269 484,623 465,228 458,720 443,516 
Loans to individuals47,787 48,099 49,589 51,056 55,714 
Total New Mexico896,824 841,434 826,453 792,255 782,148 
Arkansas:
Commercial76,019 72,433 93,011 106,134 96,227 
Commercial real estate60,605 55,585 55,396 56,229 54,764 
Loans to individuals8,050 8,806 9,389 9,881 10,244 
Total Arkansas144,674 136,824 157,796 172,244 161,235 
Total BOK Financial loans$27,083,715 $26,187,393 $25,651,462 $24,865,194 $24,292,211 
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Off-Balance Sheet Commitments

We enter into certain off-balance sheet arrangements in the normal course of business as shown in Table 14. Loan commitments may be unconditional obligations to provide financing or conditional obligations that depend on the borrower's financial condition, collateral value, or other factors. Standby letters of credit are unconditional commitments to guarantee the performance of our customer to a third party. Since some of these commitments are expected to expire before being drawn upon, the total commitment amounts do not necessarily represent future cash requirements.

We have off-balance sheet credit risk related to certain residential mortgage loans primarily originated under community development loan programs that were sold to a U.S. government agency with full recourse prior to 2007. We are obligated to repurchase these loans for the life of these loans in the event of foreclosure for the unpaid principal and interest at the time of foreclosure. The majority of our conforming fixed-rate loan originations are sold in the secondary market, and we only retain repurchase obligations under standard underwriting representations and warranties.

As part of our mortgage banking activities, we also have off-balance sheet credit risk related to certain residential mortgage loans sold into residential mortgage-backed securities, including retained exposure to losses in excess of amounts guaranteed by the VA and contractual credit enhancement obligations associated with the Company's participation in the FHLB MPF program.

Table 14 – Off-Balance Sheet Credit Commitments
(In thousands)
June 30, 2026Mar. 31, 2026Dec. 31, 2025Sep. 30, 2025June 30, 2025
Loan commitments$16,618,152 $16,175,429 $15,856,740 $15,266,953 $14,736,539 
Standby letters of credit618,919 616,908 606,697 643,166 702,008 
Unpaid principal balance of residential mortgage loans sold with recourse27,954 28,460 29,403 30,372 31,560 
Unpaid principal balance of residential mortgage loans sold into mortgage-backed securities guaranteed by VA
834,686 844,848 855,182 869,589 890,377 
Unpaid principal balance of residential mortgage loans sold to the FHLB through the MPF program
740,250 749,875 — — — 
Customer Risk Management Programs

We offer programs that permit our customers to hedge various risks, including fluctuations in energy prices, interest rates, foreign exchange rates, and other commodities with derivative contracts. Each of these programs work essentially the same way. Derivative contracts are executed between the customers and the Company. Offsetting contracts are executed between the Company and selected counterparties or exchanges to minimize market risk to us from changes in commodity prices, interest rates, or foreign exchange rates. The counterparty contracts are identical to the customer contracts except for a fixed pricing spread or a fee paid to us as compensation for administrative costs, credit risk, and profit.

The customer risk management programs create credit risk for potential amounts due to the Company from our customers and from the counterparties. Customer credit risk is monitored through existing credit policies and procedures. The effects of changes in commodity prices, interest rates, or foreign exchange rates are evaluated across a range of possible scenarios to determine the maximum exposure we are willing to have individually to any customer. Customers may also be required to provide cash margin or other collateral in conjunction with our credit agreements to further limit our credit risk.

Counterparty credit risk is evaluated through existing policies and procedures. This evaluation considers the total relationship between BOK Financial and each of the counterparties. Individual limits are established by management and approved by Credit Administration. Margin collateral is required if the exposure between the Company and any counterparty exceeds established limits. Based on declines in the counterparties' credit ratings, these limits may be reduced and additional margin collateral may be required.

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A deterioration of the credit standing of one or more of the customers or counterparties to these contracts may result in BOK Financial recognizing a loss as the fair value of the affected contracts may no longer move in tandem with the offsetting contracts. This occurs if the credit standing of the customer or counterparty deteriorates such that either the fair value of underlying collateral no longer supports the contract or the customer or the counterparty's ability to provide margin collateral becomes impaired. Credit losses on customer derivatives reduce Brokerage and trading revenue in the Consolidated Statements of Earnings.

Derivative contracts are carried at fair value. At June 30, 2026, the net fair value of derivative contracts, before consideration of cash margin, reported as assets under these programs totaled $445 million compared to $748 million at March 31, 2026. At June 30, 2026, the net fair value of our derivative contracts included $295 million for energy contracts, $101 million for foreign exchange contracts, and $48 million for interest rate swaps. The aggregate net fair value of derivative contracts, before consideration of cash margin, held under these programs reported as liabilities totaled $433 million at June 30, 2026, and $734 million at March 31, 2026.

At June 30, 2026, total derivative assets were reduced by $152 million of cash collateral received from counterparties, and total derivative liabilities were reduced by $121 million of cash collateral paid to counterparties related to instruments executed with the same counterparty under a master netting agreement. Derivative contracts executed with customers may be secured by non-cash collateral in conjunction with a credit agreement with that customer, such as proven producing oil and gas properties. Access to this collateral in an event of default is reasonably assured.

A table showing the notional and fair value of derivative assets and liabilities on both a gross and net basis is presented in Note 3 to the Consolidated Financial Statements.

The fair value of derivative contracts reported as assets under these programs, net of cash margin held by the Company, by category of debtor at June 30, 2026, follows in Table 15.

Table 15 – Fair Value of Derivative Contracts
(In thousands)
Customers$147,906 
Banks and other financial institutions82,778 
Exchanges and clearing organizations62,555 
Fair value of customer risk management program asset derivative contracts, net$293,239 
 
At June 30, 2026, our largest derivative exposure was to an exchange for $92 million of cash margin placed with the exchange, net of $60 million energy derivative positions in a net asset position.

Our customer risk management program also introduces liquidity and capital risk. We are required to provide cash margin to certain counterparties when the net negative fair value of the contracts exceeds established limits which may incur additional funding costs. Also, changes in commodity prices affect the amount of regulatory capital we are required to hold as support for the fair value of our derivative assets. These risks are modeled as part of the management of these programs. Based on current prices, a 20% parallel decrease in market prices to an equivalent of $55.60 per barrel of prompt-month (prices for delivery in the nearest contract month) oil and $2.62 per MMBtu of prompt-month natural gas would decrease the fair value of derivative assets by $107 million. A 20% parallel increase in prices to an equivalent of $83.40 per barrel of prompt-month oil and $3.93 per MMBtu of prompt-month natural gas would increase the fair value of derivative assets by $458 million as asset values rise faster than margin paid. Liquidity requirements of this program are not affected by changes in our credit rating.

The fair value of our to-be-announced residential mortgage-backed securities and interest rate swap derivative contracts is affected by changes in interest rates. Based on our assessment as of June 30, 2026, changes in interest rates would not materially impact regulatory capital or liquidity needed to support this portion of our customer risk management program.
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Summary of Credit Loss Experience

Table 16 – Summary of Credit Loss Experience
(Dollars in thousands)
Three Months Ended
June 30, 2026Mar. 31, 2026Dec. 31, 2025Sep. 30, 2025June 30, 2025
Allowance for loan losses:
Beginning balance$277,719 $275,860 $277,692 $277,049 $278,594 
Loans charged off(1,305)(3,176)(2,353)(4,348)(1,313)
Recoveries of loans previously charged off805 1,303 907 721 752 
Net loans charged off
(500)(1,873)(1,446)(3,627)(561)
Provision for credit losses
255 3,732 (386)4,270 (984)
Ending balance$277,474 $277,719 $275,860 $277,692 $277,049 
Accrual for off-balance sheet credit risk from unfunded loan commitments:
Beginning balance$45,337 $51,271 $50,784 $52,992 $52,088 
Provision for credit losses
142 (5,934)487 (2,208)904 
Ending balance$45,479 $45,337 $51,271 $50,784 $52,992 
Accrual for off-balance sheet credit risk associated with mortgage banking activities:
Beginning balance
$5,147 $2,934 $3,030 $3,111 $3,060 
Net loans charged off
135 — (1)(7)(26)
Provision for credit losses
(283)2,213 (95)(74)77 
Ending balance
$4,999 $5,147 $2,934 $3,030 $3,111 
Allowance for credit losses related to investment (held-to-maturity) securities:
Beginning balance
$191 $202 $208 $196 $193 
Provision for credit losses
(114)(11)(6)12 3 
Ending balance$77 $191 $202 $208 $196 
Total provision for credit losses
$— $— $— $2,000 $— 
Average loans by portfolio segment:
Commercial$16,015,484 $15,430,740 $15,037,471 $14,490,145 $14,315,695 
Commercial real estate5,914,630 5,779,715 5,581,588 5,743,572 5,495,152 
Loans to individuals4,839,524 4,715,130 4,623,492 4,592,422 4,365,702 
Net charge-offs (annualized) to average loans0.01 %0.03 %0.02 %0.06 %0.01 %
Net charge-offs (annualized) to average loans by portfolio segment:
Commercial— %0.02 %0.02 %0.08 %— %
Commercial real estate— %— %— %(0.01)%0.01 %
Loans to individuals0.05 %0.10 %0.06 %0.05 %0.05 %
Recoveries to gross charge-offs
61.69 %41.03 %38.55 %16.58 %57.27 %
Provision for loan losses (annualized) to average loans
— %0.06 %(0.01)%0.07 %(0.02)%
Allowance for loan losses to loans outstanding at period end
1.02 %1.06 %1.08 %1.12 %1.14 %
Accrual for unfunded loan commitments to unfunded loan commitments0.27 %0.28 %0.32 %0.33 %0.36 %
Combined allowance for loan losses and accrual for off-balance sheet credit risk from unfunded loan commitments to loans outstanding at period end
1.19 %1.23 %1.28 %1.32 %1.36 %
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Allowance for Loan Losses and Accrual for Off-Balance Sheet Credit Risk from Unfunded Loan Commitments
Expected credit losses on assets carried at amortized cost are recognized over their expected lives based on models that measure the probability of default and loss given default over a 12-month reasonable and supportable forecast period. Models incorporate base case, downside, and upside macroeconomic variables such as real GDP growth, civilian unemployment rate, commercial real estate vacancy rates, and WTI oil prices on a probability weighted basis. See Note 4 to the Consolidated Financial Statements for additional discussion of methodology of allowance for loan losses.
Non-pass grade loans, which include loans especially mentioned, accruing substandard, and nonaccruing loans, totaled $520 million at June 30, 2026, a decrease of $9.0 million compared to March 31, 2026. Non-pass grade loans were composed primarily of $134 million, or 3%, of commercial services loans; $118 million, or 3%, of commercial healthcare loans; $113 million, or 2%, of commercial real estate loans; and $107 million, or 2%, of commercial general business loans. Nonaccruing loans increased $2.1 million during the quarter, loans especially mentioned increased $8.3 million, and accruing substandard loans decreased $19 million compared to the prior quarter. A summary of outstanding loan balances by risk grade is included in Note 4 to the Consolidated Financial Statements.
No provision for credit losses was necessary for the second quarter of 2026. An improvement in economic forecast assumptions, including GDP growth, lower unemployment, and improved vacancy rates, compared to the prior quarter was offset by the impact of loan growth during the quarter. The allowance for loan losses totaled $277 million, or 1.02% of outstanding loans, at June 30, 2026. Excluding residential mortgage loans guaranteed by U.S. government agencies, the allowance for loan losses was 509% of nonaccruing loans. The combined allowance for loan losses and accrual for off-balance sheet credit risk from unfunded loan commitments was $323 million, or 1.19% of outstanding loans and 592% of nonaccruing loans, at June 30, 2026.
The probability weighting of all scenarios in our reasonable and supportable forecast remained unchanged compared to the prior quarter. The sensitivity to management's economic scenario weighting may be quantified by comparing the results of weighting each economic scenario at 100%. For example, compared to a 100% base case scenario, a 100% downside case would result in an additional $186 million in quantitative reserve, while a 100% upside case would result in $5.9 million less quantitative reserve at June 30, 2026. Such sensitivity calculations do not necessarily reflect the nature and extent of future changes in the related allowance.
No provision for credit losses was necessary for the first quarter of 2026. The allowance for loan losses was $278 million, or 1.06% of outstanding loans, at March 31, 2026. Excluding residential mortgage loans guaranteed by U.S. government agencies, the allowance for loan losses was 532% of nonaccruing loans. The combined allowance for loan losses and accrual for off-balance sheet credit risk from unfunded loan commitments was $323 million, or 1.23% of outstanding loans and 618% of nonaccruing loans.
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A summary of macroeconomic variables considered in developing our estimate of expected credit losses at June 30, 2026 follows:
BaseDownsideUpside
Scenario probability weighting50%35%15%
Economic outlook
Geopolitical conflicts remain isolated.

Inflation measures move higher during the third quarter of 2026 due to temporary energy-related pressures, but improve as oil prices normalize. Core inflation remains elevated, reaching 2.7% by the second quarter of 2027.

There are no rate cuts over the next four quarters, leaving the federal funds target range unchanged at 3.50% to 3.75% at the end of the second quarter of 2027.

Higher energy prices negatively offset the One Big Beautiful Bill fiscal stimulus, and the labor market remains in its current low hire/low fire state.
Geopolitical conflicts remain isolated.

Inflation reaccelerates and reduces real wages. This results in a significant decrease in consumer spending, which is compounded by a restrictive credit environment and declines in private sector investment. This pushes the United States into a recession with a contraction in economic activity and a sharp increase in the unemployment rate.

The Federal Reserve is forced to adopt an accommodative monetary policy compared to the base case scenario and cut the federal funds rate significantly to encourage economic activity and job creation. In total, there are seven rate cuts over the next four quarters bringing the target range to 1.75% to 2.00% by the end of the second quarter of 2027.

The continued conflict in the Middle East causes WTI prices to surge higher in the third quarter of 2026. This is followed by significant demand destruction for domestic oil combined with record levels of production, which leads to a sharp decline in oil prices beginning in the fourth quarter of 2026.
Geopolitical conflicts remain isolated.

Inflation measures that moved higher during the second quarter of 2026 due to temporary energy-related pressures improve as oil prices quickly normalize through the second quarter of 2027. The impact of tariffs and restrictive immigration policies is minor. Core inflation improves and reaches 2.3% by the second quarter of 2027.

There is one rate cut over the next four quarters, bringing the target range to 3.25% to 3.50% by the end of the second quarter of 2027.

Benefits from the One Big Beautiful Bill and AI investments help lift consumer spending levels and labor force productivity, resulting in above-trend GDP growth.
Macro-economic factors
–GDP is forecasted to grow by 2.0% over the next 12 months.
–Civilian unemployment rate of 4.3% in the third quarter of 2026 increases to 4.4% in the second quarter of 2027.
–WTI oil prices are projected to average $76.96 per barrel over the next 12 months, with a peak of $80.22 in the third quarter of 2026 and falling 6% over the following three quarters.
–GDP is forecasted to contract 2.0% over the next 12 months.
–Civilian unemployment rate of 5.2% in the third quarter of 2026 increases to 6.7% in the second quarter of 2027.
–WTI oil prices are projected to average $59.93 per barrel over the next 12 months, with a peak of $95.67 in the third quarter of 2026 and falling 54% over the following three quarters.
–GDP is forecasted to grow by 2.4% over the next 12 months.
–Civilian unemployment rate of 4.2% in the third quarter of 2026 falls to 4.0% by the second quarter of 2027.
–WTI oil prices are projected to average $73.43 per barrel over the next 12 months, with a peak of $77.65 in the third quarter of 2026 and falling 10% over the following three quarters.
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Net Loans Charged Off

Net charge-offs were $500 thousand, or 0.01% of average loans on an annualized basis, in the second quarter primarily driven by deposit account overdraft losses that are included in net charge-offs of loans to individuals. At June 30, 2026, net charge-offs for the trailing twelve months were $7.4 million, or 0.03% of average loans. Net charge-offs were $1.9 million, or 0.03% of average loans on an annualized basis, in the first quarter of 2026. At March 31, 2026, net charge-offs for the trailing twelve months were $7.5 million, or 0.03% of average loans.

Accrual for Off-Balance Sheet Credit Risk Associated with Mortgage Banking Activities

The accrual for off-balance sheet credit risk associated with mortgage banking activities includes consideration of credit risk related to certain residential mortgage loans sold into mortgage-backed securities in excess of amounts guaranteed by the VA, mortgage loans originated under community development loan programs that were sold to a U.S. government agency with full recourse, and mortgage loans sold to the FHLB through the MPF program.

We use publicly available long-term national data to estimate total loss given default for our off-balance sheet credit risk related to losses in excess of amounts guaranteed by the VA. This result is combined with probability of default output from our mortgage servicing rights model to estimate total expected loss. Then, we estimate the VA's guarantee percentage to determine our portion of the credit risk. This same publicly available national mortgage credit performance data is also used to estimate retained credit risk from contractual credit enhancement obligations on loans sold through the MPF program. Qualitative adjustments may be used, if necessary.

Allowance for Credit Losses Related to Investment (Held-to-Maturity) Securities

The expected credit losses principles apply to all financial assets measured at cost, including our investment (held-to-maturity) debt securities portfolio. Our investment portfolio includes municipal and other tax-exempt securities and other debt securities. Expected credit losses for these assets are based on the probability of default and loss given default assumptions that align with similarly graded loans. Qualitative adjustments may be used, if necessary.
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Nonperforming Assets

As more fully described in Note 4 to the Consolidated Financial Statements, loans are generally classified as nonaccruing when it becomes probable that we will not collect the full contractual principal and interest. Real estate and other repossessed assets are assets acquired in partial or total forgiveness of loans. The assets are carried at the lower of cost as determined by fair value at the date of foreclosure or current fair value, less estimated selling costs. A summary of nonperforming assets follows in Table 17.

Table 17 – Nonperforming Assets
(Dollars in thousands)
June 30, 2026Mar. 31, 2026Dec. 31, 2025Sep. 30, 2025June 30, 2025
Nonaccruing loans:
Commercial:
Healthcare$21,112 $21,138 $23,490 $24,507 $28,743 
Services2,928 1,260 6,135 7,647 11,329 
Energy— — — 31 40 
General business5,118 2,868 6,477 85 45 
Total commercial29,158 25,266 36,102 32,270 40,157 
Commercial real estate6,431 6,601 6,697 6,809 6,925 
Loans to individuals:
Residential mortgage18,768 20,175 18,263 21,255 20,654 
Residential mortgage guaranteed by U.S. government agencies
7,585 7,768 8,586 7,348 6,978 
Personal200 194 4,712 4,712 4,613 
Total loans to individuals26,553 28,137 31,561 33,315 32,245 
Total nonaccruing loans62,142 60,004 74,360 72,394 79,327 
Real estate and other repossessed assets508 15 176 1,751 1,729 
Total nonperforming assets$62,650 $60,019 $74,536 $74,145 $81,056 
Total nonperforming assets excluding those guaranteed by U.S. government agencies
$55,065 $52,251 $65,950 $66,797 $74,078 
Allowance for loan losses to nonaccruing loans1
508.59 %531.66 %419.41 %426.92 %382.93 %
Combined allowance for loan losses and accrual for off-balance sheet credit risk from unfunded loan commitments to nonaccruing loans1
591.96 %618.45 %497.36 %504.99 %456.18 %
Nonperforming assets to outstanding loans and repossessed assets
0.23 %0.23 %0.29 %0.30 %0.33 %
Nonperforming assets to outstanding loans and repossessed assets1
0.20 %0.20 %0.26 %0.27 %0.31 %
Nonaccruing loans to outstanding loans0.23 %0.23 %0.29 %0.29 %0.33 %
Nonaccruing commercial loans to outstanding commercial loans
0.18 %0.16 %0.24 %0.22 %0.28 %
Nonaccruing commercial real estate loans to outstanding commercial real estate loans
0.11 %0.11 %0.12 %0.12 %0.13 %
Nonaccruing loans to individuals to outstanding loans to individuals1
0.40 %0.45 %0.51 %0.58 %0.60 %
Accruing loans 90 days or more past due1
$6,242 $2,411 $— $1,135 $1,388 
1     Excludes residential mortgages guaranteed by U.S. government agencies.
Nonaccruing loans increased $2.1 million compared to March 31, 2026. New nonaccruing loans identified in the second quarter totaled $8.5 million, offset by $3.4 million in payments received and $1.3 million in charge-offs. Nonaccruing general business loans increased $2.3 million and nonaccruing services loans increased $1.7 million, while nonaccruing loans to individuals decreased $1.6 million. The Company generally retains nonperforming assets to maximize potential recovery, which may cause future nonperforming assets to decrease more slowly.


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A rollforward of nonperforming assets for the three and six months ended June 30, 2026, follows in Table 18.

Table 18 – Rollforward of Nonperforming Assets
(In thousands)
Three Months Ended
June 30, 2026
Nonaccruing LoansReal Estate and Other Repossessed AssetsTotal Nonperforming Assets
CommercialCommercial Real EstateLoan to IndividualsTotal
Balance, March 31, 2026$25,266 $6,601 $28,137 $60,004 $15 $60,019 
Additions4,123 — 4,327 8,450 — 8,450 
Payments(119)(170)(3,125)(3,414)— (3,414)
Charge-offs(112)— (1,193)(1,305)— (1,305)
Net gains (losses) and write-downs— — — — 92 92 
Foreclosure of nonaccruing loans— — (542)(542)542 — 
Foreclosure of loans guaranteed by U.S. government agencies
— — (453)(453)— (453)
Proceeds from sales— — — — (141)(141)
Return to accrual status— — (598)(598)— (598)
Balance, June 30, 2026$29,158 $6,431 $26,553 $62,142 $508 $62,650 
Six Months Ended
June 30, 2026
Nonaccruing LoansReal Estate and Other Repossessed AssetsTotal Nonperforming Assets
CommercialCommercial Real EstateLoan to IndividualsTotal
Balance, Dec. 31, 2025$36,102 $6,697 $31,561 $74,360 $176 $74,536 
Additions5,844 — 10,731 16,575 — 16,575 
Payments(3,811)(266)(5,132)(9,209)— (9,209)
Charge-offs(1,547)— (2,934)(4,481)— (4,481)
Net gains (losses) and write-downs— — — — 509 509 
Foreclosure of nonperforming loans
— — (5,236)(5,236)5,236 — 
Foreclosure of loans guaranteed by U.S. government agencies
— — (1,116)(1,116)— (1,116)
Proceeds from sales— — — — (5,413)(5,413)
Return to accrual status(3,678)— (1,321)(4,999)— (4,999)
Other, net(3,752)— — (3,752)— (3,752)
Balance, June 30, 2026$29,158 $6,431 $26,553 $62,142 $508 $62,650 
We foreclose on loans guaranteed by U.S. government agencies in accordance with agency guidelines. Generally, these loans are not eligible for modification programs or have failed to comply with modified loan terms. Principal is guaranteed by agencies of the U.S. government, subject to limitations, and credit risk is limited. At foreclosure, these amounts are transferred to claims receivable accounts. These properties will be conveyed to the agencies once applicable criteria have been met. 

Real Estate and Other Repossessed Assets

Real estate and other repossessed assets totaled $508 thousand at June 30, 2026, an increase of $493 thousand compared to March 31, 2026. Real estate and other repossessed assets were composed primarily of $497 thousand of single family residential properties.
- 30 -

Liquidity and Capital

Our funding sources, which primarily include deposits and borrowings from the Federal Home Loan Banks and other banks, provide adequate liquidity to meet our operating needs. Based on the average balances for the second quarter of 2026, approximately 72% of our funding was provided by deposit accounts, 14% from borrowed funds, 11% from equity, and less than 1% from long-term subordinated debt. The loan to deposit ratio was 68% at both June 30, 2026 and March 31, 2026, providing significant on-balance sheet liquidity to meet future loan demand and contractual obligations.

Subsidiary Bank

Deposits and borrowed funds are the primary sources of liquidity for BOKF, NA, the wholly owned subsidiary bank of BOK Financial. We compete for retail and commercial deposits by offering a broad range of products and services and focusing on customer convenience. Retail deposit growth is supported through personal and small business checking, online bill paying services, mobile banking services, an extensive network of branch locations and ATMs, and our ExpressBank call center. Commercial deposit growth is supported by offering treasury management and lockbox services. We also acquire brokered deposits when the cost of funds is advantageous to other funding sources.

Table 19 – Average Deposits by Segment
(In thousands)
Three Months Ended
June 30, 2026Mar. 31, 2026Dec. 31, 2025Sep. 30, 2025June 30, 2025
Commercial Banking$18,918,188 $18,306,337 $18,492,793 $18,161,486 $17,424,707 
Consumer Banking8,592,876 8,389,039 8,346,245 8,330,481 8,266,824 
Wealth Management10,656,194 10,782,785 10,703,630 10,731,569 10,783,245 
Subtotal38,167,258 37,478,161 37,542,668 37,223,536 36,474,776 
Funds Management and Other1,062,866 1,502,098 2,444,941 1,257,710 1,661,940 
BOK Financial Corporation$39,230,124 $38,980,259 $39,987,609 $38,481,246 $38,136,716 

Average deposits for the second quarter of 2026 totaled $39.2 billion, a $250 million increase over the first quarter of 2026. Average interest-bearing transaction accounts increased $119 million and average time deposit balances increased $117 million. Average savings account balances increased $25 million, while average demand deposit balances decreased $11 million compared to the prior quarter.

Average Commercial Banking deposits increased $612 million over the first quarter of 2026, primarily attributable to a $662 million increase in interest-bearing transaction deposit balances, partially offset by a $37 million decrease in demand deposit balances. Our Commercial deposit portfolio is highly diversified across industries and customers. The highest concentration by industry within our Commercial deposit portfolio is our energy customers representing 10% of our total deposits.

Average Consumer Banking deposit balances increased $204 million over the prior quarter. Time deposit balances increased $80 million, demand deposit balances increased $66 million, interest-bearing transaction accounts increased $32 million, and savings accounts increased $25 million.

Average Wealth Management deposits decreased $127 million compared to the first quarter of 2026. Interest-bearing transaction account balances decreased $166 million and demand deposit balances decreased $29 million. Time deposits balances increased $69 million.

Average brokered deposits were 5% of total average deposits during the second quarter of 2026. Excluding the reciprocal component, brokered deposits were less than 1% of average deposits. Reciprocal deposit balances in excess of the $5 billion general threshold, defined by the FDIC, are included as brokered deposits. Average interest-bearing transaction accounts for the second quarter included $1.8 billion of brokered deposits, decreasing $279 million compared to the first quarter of 2026. Average time deposits for the second quarter of 2026 included $5.4 million of brokered deposits, an $18 million decrease compared to the first quarter of 2026. Period end brokered interest-bearing transaction accounts increased $118 million to $1.9 billion and period end brokered time deposits were consistent with the prior quarter at $5.4 million as of June 30, 2026.

- 31 -

On July 11, 2026, the 21st Century ROAD to Housing Act became effective and revised the reciprocal deposit exclusion from brokered deposit treatment by implementing a graduated threshold based on the Company's liabilities. Based on balances as of June 30, 2026, management estimates the Company's reciprocal deposit balances were below the revised threshold and would be excluded from brokered deposit treatment under the revised framework.

The distribution of our period end deposit account balances among principal markets follows in Table 20.

Table 20 – Period End Deposits by Principal Market Area
(In thousands)
June 30, 2026Mar. 31, 2026Dec. 31, 2025Sep. 30, 2025June 30, 2025
Oklahoma:
Demand$3,482,203 $3,463,094 $3,492,243 $3,520,203 $3,589,146 
Interest-bearing:
Transaction13,623,048 13,629,679 13,732,961 13,352,070 13,537,068 
Savings563,466 561,079 532,284 520,995 521,734 
Time2,371,623 2,245,523 2,232,078 2,356,945 2,166,094 
Total interest-bearing16,558,137 16,436,281 16,497,323 16,230,010 16,224,896 
Total Oklahoma20,040,340 19,899,375 19,989,566 19,750,213 19,814,042 
Texas:
Demand2,178,864 2,071,766 2,177,256 2,194,177 2,082,652 
Interest-bearing:
Transaction7,167,229 6,447,755 6,691,395 6,427,135 6,203,081 
Savings148,701 153,501 149,593 147,560 155,027 
Time673,126 676,876 647,158 649,757 638,657 
Total interest-bearing7,989,056 7,278,132 7,488,146 7,224,452 6,996,765 
Total Texas10,167,920 9,349,898 9,665,402 9,418,629 9,079,417 
Colorado:
Demand977,110 881,440 1,152,203 929,383 1,040,223 
Interest-bearing:
Transaction2,210,988 2,072,825 2,137,579 2,204,899 1,989,284 
Savings56,735 58,605 54,809 53,768 55,326 
Time293,325 299,196 282,320 284,962 278,914 
Total interest-bearing2,561,048 2,430,626 2,474,708 2,543,629 2,323,524 
Total Colorado3,538,158 3,312,066 3,626,911 3,473,012 3,363,747 
New Mexico:
Demand599,831 580,900 580,400 591,330 609,205 
Interest-bearing:
Transaction1,596,275 1,447,506 1,405,940 1,376,694 1,416,741 
Savings102,306 99,848 95,630 94,180 94,930 
Time386,946 374,661 354,757 347,227 340,946 
Total interest-bearing2,085,527 1,922,015 1,856,327 1,818,101 1,852,617 
Total New Mexico2,685,358 2,502,915 2,436,727 2,409,431 2,461,822 
- 32 -

June 30, 2026Mar. 31, 2026Dec. 31, 2025Sep. 30, 2025June 30, 2025
Arizona:
Demand351,429 398,102 365,007 368,432 385,442 
Interest-bearing:
Transaction1,369,657 1,439,796 1,450,416 1,406,300 1,467,509 
Savings9,787 11,593 14,656 13,571 10,536 
Time73,261 73,912 72,286 71,886 72,041 
Total interest-bearing1,452,705 1,525,301 1,537,358 1,491,757 1,550,086 
Total Arizona1,804,134 1,923,403 1,902,365 1,860,189 1,935,528 
Kansas/Missouri:
Demand248,190 271,399 281,263 282,235 269,408 
Interest-bearing:
Transaction1,199,349 1,203,155 1,194,500 1,151,956 1,169,161 
Savings16,782 16,222 14,256 14,251 13,719 
Time35,686 38,542 37,820 37,563 35,768 
Total interest-bearing1,251,817 1,257,919 1,246,576 1,203,770 1,218,648 
Total Kansas/Missouri1,500,007 1,529,318 1,527,839 1,486,005 1,488,056 
Arkansas:
Demand24,034 27,628 33,558 21,416 22,685 
Interest-bearing:
Transaction75,872 111,487 237,279 64,174 61,079 
Savings2,703 2,859 2,695 2,411 2,485 
Time17,315 18,099 12,664 14,538 17,248 
Total interest-bearing95,890 132,445 252,638 81,123 80,812 
Total Arkansas119,924 160,073 286,196 102,539 103,497 
Total BOK Financial deposits$39,855,841 $38,677,048 $39,435,006 $38,500,018 $38,246,109 

Estimated uninsured deposits totaled $21.2 billion, or 53% of our total deposits, at June 30, 2026. In addition to insured deposits, we also hold $4.3 billion of collateralized deposits. Municipalities, Native American tribal governments, and certain trust-related deposits are all required to be collateralized. Excluding the impact of collateralized deposits and deposits related to consolidated subsidiaries, our uninsured and uncollateralized deposit level is $16.2 billion, or 41% of total deposits, at June 30, 2026.

In addition to deposits, liquidity for the subsidiary bank is provided primarily by federal funds purchased, securities repurchase agreements, and Federal Home Loan Bank borrowings. Federal funds purchased consist primarily of unsecured, overnight funds acquired from other financial institutions. Funds are primarily purchased from bankers' banks and Federal Home Loan Banks from across the country. The largest single source of wholesale federal funds purchased totaled $750 million at June 30, 2026. Securities repurchase agreements generally mature within 90 days and are secured by certain AFS and trading securities. Federal Home Loan Bank borrowings are generally short term and are secured by a blanket pledge of eligible collateral (generally unencumbered U.S. Treasury and agency mortgage-backed securities, 1-4 family residential mortgage loans, multifamily, and other qualifying commercial real estate loans). Amounts borrowed from the Federal Home Loan Bank of Topeka averaged $6.9 billion during the quarter, compared to $5.3 billion in the first quarter of 2026.

At June 30, 2026, management estimates a total potential secured borrowing capacity of approximately $28.6 billion. This includes current available secured capacity of $24.7 billion from the use of programs available to U.S. banks from the Federal Home Loan Banks and Federal Reserve Banks and an estimated $3.9 billion of other sources that could be converted into additional secured capacity.

- 33 -

A summary of other borrowings for BOK Financial on a consolidated basis follows in Table 21.

Table 21 – Borrowed Funds
(Dollars in thousands)
Three Months Ended
June 30, 2026		Three Months Ended
Mar. 31, 2026
June 30, 2026Average
Balance
During the
Quarter		RateMaximum
Outstanding
At Any Month
End During
the Quarter		Mar. 31, 2026Average
Balance
During the
Quarter		RateMaximum
Outstanding
At Any Month
End During
the Quarter
Funds purchased$1,349,970 $333,158 3.78 %$1,349,970 $495,792 $658,684 3.39 %$703,162 
Repurchase agreements153,946 187,723 1.87 %172,283 219,677 265,544 1.66 %351,377 
Other borrowings:
FHLB advances
3,030,000 6,880,440 3.86 %5,430,000 5,700,000 5,301,280 3.89 %5,700,000 
GNMA repurchase liability
34,118 31,971 3.89 %34,118 33,485 35,994 3.93 %37,529 
Other9,877 10,040 9.67 %10,027 20,019 11,787 6.47 %20,019 
Total other borrowings3,073,995 6,922,451 3.88 %5,753,504 5,349,061 3.90 %
Subordinated debentures1
396,661 396,642 6.25 %396,661 396,625 396,606 6.14 %396,625 
Total other borrowed funds
$4,974,572 $7,839,974 3.95 %$6,865,598 $6,669,895 3.90 %
1    BOKF, NA only.
BOKF, NA also has a liability related to the repurchase of certain delinquent residential mortgage loans previously sold into GNMA mortgage pools. Interest is payable monthly at rates contractually due to investors if delinquent loans are not repurchased from the GNMA mortgage pools.
Parent Company

At June 30, 2026, cash and interest-bearing cash and cash equivalents held by the parent company totaled $92 million. The primary sources of liquidity for BOK Financial are cash on hand and dividends from BOKF, NA. Dividends from the subsidiary bank are limited by various banking regulations to net profits, as defined, for the year plus retained profits for the two preceding years. Dividends are further restricted by minimum capital requirements. At June 30, 2026, based upon the most restrictive limitations as well as management's internal capital policy, BOKF, NA could declare up to $555 million of dividends. Dividend constraints may be alleviated through increases in retained earnings, capital issuances, or changes in risk weighted assets. Future losses or increases in required regulatory capital at the bank could affect its ability to pay dividends to the parent company.

Our equity capital at June 30, 2026 was $6.1 billion, a $110 million increase compared to March 31, 2026. Net income less cash dividends paid increased equity $138 million during the second quarter of 2026. Changes in interest rates resulted in a $25 million increase in the accumulated other comprehensive loss compared to March 31, 2026. Capital is managed to maximize long-term value to the shareholders. Factors considered in managing capital include projections of future earnings including expected benefits from lower federal income tax rates, asset growth and acquisition strategies, and regulatory requirements. Capital management may include subordinated debt or perpetual preferred stock issuance, share repurchase, and stock and cash dividends.

On July 29, 2025, the Board authorized the Company to purchase up to five million common shares of Company stock, subject to market conditions, securities law, and other regulatory compliance limitations. Under this authority, shares may be repurchased on the open market, including plans complying with rules 10b5-1 and 10b-18, which includes plans using accelerated share repurchases. As of June 30, 2026, the Company had repurchased 2,985,480 shares under this authorization. The Company repurchased 2,519 shares of common stock at an average price of $129.89 per share in the second quarter of 2026. We view share buybacks opportunistically, but within the context of maintaining our strong capital position.

- 34 -

The Company entered into ASR transactions totaling $250 million in November 2025. Upon execution, the Company received an initial delivery of 2,100,840 shares, which were recorded as treasury stock. The remaining portion of the ASR was accounted for as a forward contract classified in equity. The forward contract was settled in May 2026 in accordance with the agreement based on the volume-weighted average price of the Company's common stock during the contractual pricing period of approximately $123 per share. The settlement amount, adjusted for the terms of the agreement, was recorded as an adjustment to treasury stock.
BOK Financial and BOKF, NA are subject to various capital requirements administered by federal agencies. Failure to meet minimum capital requirements, including a capital conservation buffer, can result in certain mandatory and possibly additional discretionary actions by regulators that could have a material impact on operations including restrictions on capital distributions from dividends and share repurchases and executive bonus payments. These capital requirements include quantitative measures of assets, liabilities, and off-balance sheet items. The capital standards are also subject to qualitative judgments by the regulators.

A summary of minimum capital requirements, including a capital conservation buffer, follows in Table 22. A bank which falls below these levels, including the capital conservation buffer, would be subject to regulatory restrictions on capital distributions (including, but not limited to, dividends and share repurchases) and executive bonus payments.

Capital and other performance ratios for BOK Financial on a consolidated basis are presented in Table 22.

Table 22 – Capital and Performance Ratios
Minimum Capital RequirementCapital Conservation BufferMinimum Capital Requirement Including Capital Conservation BufferJune 30, 2026Mar. 31, 2026June 30, 2025
Capital:
Common equity Tier 14.50 %2.50 %7.00 %12.89 %12.61 %13.59 %
Tier 1 capital6.00 %2.50 %8.50 %12.89 %12.61 %13.60 %
Total capital8.00 %2.50 %10.50 %14.67 %14.39 %14.48 %
Tier 1 leverage
4.00 %N/A4.00 %9.81 %9.85 %9.88 %
Three Months Ended
June 30, 2026Mar. 31, 2026June 30, 2025
Average total equity to average assets11.07 %11.34 %11.08 %
Tangible common equity ratio1
9.61 %9.29 %9.63 %
Performance Ratios:
Return on average equity11.73 %10.49 %9.70 %
Return on average tangible common equity1
14.27 %12.78 %11.94 %
1    See Explanation and Reconciliation of Non-GAAP Measures following.

Off-Balance Sheet Arrangements

See Note 4 to the Consolidated Financial Statements for a discussion of the Company's significant off-balance sheet commitments.
- 35 -

Explanation and Reconciliation of Non-GAAP Measures

Table 23 provides a reconciliation of the non-GAAP measures with financial measures defined by GAAP.

Table 23 – Non-GAAP Measures
(Dollars in thousands)
June 30, 2026Mar. 31, 2026Dec. 31, 2025Sep. 30, 2025June 30, 2025
Reconciliation of tangible common equity ratio:
Total shareholders' equity$6,083,106 $5,973,175 $5,918,646 $6,022,535 $5,890,888 
Less: Goodwill and intangible assets, net1,074,577 1,077,052 1,079,501 1,082,125 1,084,749 
Tangible common equity$5,008,529 $4,896,123 $4,839,145 $4,940,410 $4,806,139 
Total assets$53,179,287 $53,760,405 $52,237,501 $50,193,387 $50,998,077 
Less: Goodwill and intangible assets, net1,074,577 1,077,052 1,079,501 1,082,125 1,084,749 
Tangible assets$52,104,710 $52,683,353 $51,158,000 $49,111,262 $49,913,328 
Tangible common equity ratio9.61 %9.29 %9.46 %10.06 %9.63 %
Reconciliation of return on average tangible common equity:
Total average shareholders' equity$6,038,651 $6,022,247 $5,959,186 $5,960,711 $5,791,275 
Less: Average goodwill and intangible assets, net1,075,733 1,078,240 1,080,758 1,083,390 1,086,991 
Average tangible common equity$4,962,918 $4,944,007 $4,878,428 $4,877,321 $4,704,284 
Net income attributable to BOK Financial Corporation shareholders
$176,539 $155,766 $177,301 $140,894 $140,018 
Return on average tangible common equity14.27 %12.78 %14.42 %11.46 %11.94 %
Calculation of efficiency ratio:
Total other operating expense$361,679 $354,166 $361,054 $369,770 $354,503 
Less: Amortization of intangible assets2,390 2,443 2,656 2,656 2,656 
Numerator for efficiency ratio$359,289 $351,723 $358,398 $367,114 $351,847 
Less: FDIC special assessment— — (9,479)(1,209)(523)
Adjusted numerator for efficiency ratio$359,289 $351,723 $367,877 $368,323 $352,370 
Net interest income
$351,830 $342,554 $345,281 $337,646 $328,166 
Add: Tax-equivalent adjustment
2,719 2,610 2,555 2,565 2,574 
Tax-equivalent net interest income
354,549 345,164 347,836 340,211 330,740 
Add: Total other operating revenue
237,572 211,268 244,282 210,709 207,098 
Less: Gain (loss) on available-for-sale securities, net(4,645)— 1,748 213 — 
Denominator for efficiency ratio$596,766 $556,432 $590,370 $550,707 $537,838 
Less: Gain on sale of merchant banking investment— — 23,475 — — 
Less: Gain on exchange of Visa shares30,908 — — — — 
Adjusted denominator for efficiency ratio$565,858 $556,432 $566,895 $550,707 $537,838 
Efficiency ratio60.21 %63.21 %60.71 %66.66 %65.42 %
Efficiency ratio excluding adjustments
63.49 %63.21 %64.89 %66.88 %65.52 %
Reconciliation of pre-provision net revenue:
Net income before taxes$227,723 $199,656 $228,509 $176,585 $180,761 
Add: Provision for credit losses
— — — 2,000 — 
Less: Net income (loss) attributable to non-controlling interests43 (46)(35)(23)52 
Pre-provision net revenue$227,680 $199,702 $228,544 $178,608 $180,709 
- 36 -

June 30, 2026Mar. 31, 2026Dec. 31, 2025Sep. 30, 2025June 30, 2025
Information on net interest income and net interest margin excluding trading activities:
Net interest income
$351,830 $342,554 $345,281 $337,646 $328,166 
Less: Trading activities net interest income18,283 15,366 13,211 14,325 16,138 
Net interest income excluding trading activities
333,547 327,188 332,070 323,321 312,028 
Add: Tax-equivalent adjustment
2,719 2,610 2,555 2,565 2,574 
Tax-equivalent net interest income excluding trading activities
$336,266 $329,798 $334,625 $325,886 $314,602 
Average interest-earning assets$48,776,712 $47,772,044 $46,590,610 $46,429,240 $46,984,071 
Less: Average trading activities interest-earning assets5,876,732 5,617,531 5,295,598 5,603,200 6,876,788 
Average interest-earning assets excluding trading activities$42,899,980 $42,154,513 $41,295,012 $40,826,040 $40,107,283 
Net interest margin on average interest-earning assets2.91 %2.90 %2.98 %2.91 %2.80 %
Net interest margin on average trading activities interest-earning assets1.25 %1.05 %1.04 %1.07 %0.93 %
Net interest margin on average interest-earning assets excluding trading activities3.13 %3.15 %3.22 %3.16 %3.12 %
Reconciliation of adjusted net income and earnings per share:
Net income attributable to BOK Financial Corporation shareholders$176,539 $155,766 $177,301 $140,894 $140,018 
Impact of FDIC special assessment benefit, net of tax— — (7,239)(923)(399)
Gain on exchange of Visa shares, net of tax(23,604)— — — (2,340)
Loss on repositioning of available-for-sale securities portfolio, net of tax3,547 — — — — 
Gain on sale of merchant banking investment, net of tax— — (17,928)— — 
Adjusted net income$156,482 $155,766 $152,134 $139,971 $137,279 
Earnings per share$2.92 $2.58 $2.89 $2.22 $2.19 
Impact of FDIC special assessment benefit, net of tax— — (0.12)(0.01)(0.01)
Gain on exchange of Visa shares, net of tax(0.39)— — — (0.04)
Loss on repositioning of available-for-sale securities portfolio, net of tax0.06 — — — — 
Gain on sale of merchant banking investment, net of tax— — (0.29)— — 
Adjusted earnings per share$2.59 $2.58 $2.48 $2.21 $2.14 


- 37 -

Explanation of Non-GAAP Measures

The tangible common equity ratio and return on average tangible common equity are primarily based on total shareholders' equity, which includes unrealized gains and losses on AFS securities, less intangible assets and equity that do not benefit common shareholders. These measures are valuable indicators of a financial institution's capital strength since they eliminate intangible assets from shareholders' equity and retain the effect of unrealized losses on securities and other components of accumulated other comprehensive income in shareholders' equity.

The efficiency ratio and adjusted efficiency ratio measure the company's ability to use its assets and manage its liabilities effectively in the current period.

Pre-provision net revenue is a measure of revenue less expenses and is calculated before provision for credit losses and income tax expense. This financial measure is frequently used by investors and analysts and enables them to assess a company's ability to generate earnings to cover credit losses through a credit cycle. It also provides an additional basis for comparing the results of operations between periods by isolating the impact of the provision for credit losses, which can vary significantly between periods.

Net interest income and net interest margin excluding trading activities removes the effect of trading activities on these metrics allowing management and investors to assess the performance of the company's core lending and deposit activities without the associated volatility from trading activities.

We believe adjusting net income and earnings per share for notable non-core items enhances comparability of results with prior periods, demonstrates the impact of significant items, and provides a useful measure for determining the company's expenses that are core to our business operations and are expected to recur over time.
Market Risk

Market risk is a broad term for the risk of economic loss due to adverse changes in the fair value of a financial instrument. These changes may be the result of various factors, including interest rates, foreign exchange rates, commodity prices, or equity prices. Financial instruments that are subject to market risk can be classified either as held for trading or held for purposes other than trading. Market risk excludes changes in fair value due to the credit of the individual issuers of financial instruments.

BOK Financial is subject to market risk primarily through the effect of changes in interest rates on both its assets held for purposes other than trading and trading assets. The effects of other changes, such as foreign exchange rates, commodity prices, or equity prices do not pose significant market risk to BOK Financial. BOK Financial has no material investments in assets that are affected by changes in foreign exchange rates or equity prices. Energy and other commodity product derivative contracts, which are affected by changes in commodity prices, are matched against offsetting contracts as previously discussed.

The Asset/Liability Committee is responsible for managing market risk in accordance with policy limits established by the Board of Directors. The Committee monitors projected variations in net interest income, net income, and economic value of equity due to specified changes in interest rates. These limits also set maximum levels for short-term borrowings, short-term assets, public funds, and brokered deposits and establish minimum levels for unpledged assets, among other things. Further, the Board has approved market risk limits for fixed income trading, mortgage pipeline, and mortgage servicing assets inclusive of economic hedge benefits. Exposure is measured daily and compliance is reviewed monthly. Deviations from the Board approved limits, which periodically occur throughout the reporting period, may require management to develop and execute plans to reduce exposure. These plans are subject to escalation to and approval by the Board.

The simulations used to manage market risk are based on numerous assumptions regarding the effects of changes in interest rates on the timing and extent of repricing characteristics, future cash flows, and customer behavior. These assumptions are inherently uncertain and, as a result, models cannot precisely estimate or precisely predict the impact of higher or lower interest rates. Actual results will differ from simulated results due to timing, magnitude and frequency of interest rate changes, market conditions, and management strategies, among other factors.

- 38 -

Interest Rate Risk – Other than Trading
 
As previously noted in the Net Interest Income section of this report, management has implemented strategies to manage the Company's balance sheet exposure to changes in interest rates over a twelve-month period within established policy limits. The effectiveness of these strategies in managing the overall interest rate risk is evaluated through the use of an asset/liability model. BOK Financial performs a sensitivity analysis to identify more dynamic interest rate risk exposures, including embedded option positions, on net interest income. A simulation model is used to estimate the effect of changes in interest rates on our performance across multiple interest rate scenarios. Our current internal policy limit for net interest income variation due to a 200 basis point parallel change in market interest rates over twelve months is a maximum decline of 8.5%. Management also reviews alternative rate changes and time periods.

The Company's primary interest rate exposures include the Federal Funds rate, which affects short-term borrowings, and the prime lending rate, SOFR, which is the basis for much of the variable rate loan pricing. Additionally, residential mortgage rates directly affect the prepayment speeds for residential mortgage-backed securities and MSR. Derivative financial instruments and other financial instruments used for purposes other than trading are included in this simulation. In addition, the impact on the level and composition of demand deposit accounts and other core deposit balances resulting from a significant increase in short-term market interest rates and the overall interest rate environment is likely to be material. The simulation incorporates assumptions regarding the effects of such changes based on a combination of historical analysis and expected behavior. The impact of planned growth and new business activities is factored into the simulation model.

The interest rate sensitivity in Table 24 indicates management's estimation of the impact of rate changes on net interest income. Should deposit costs be 10% more sensitive to changes in rates, the variation in net interest income over the next twelve months would be 1.47%, or $22.1 million, for the 100 basis point decrease scenario. Alternatively, should deposit funding costs be 10% less sensitive to changes in rates, the variation in net interest income over the next twelve months would be 0.22%, or $3.3 million, for the 100 basis point decrease scenario. Additionally, in a flattening yield curve scenario where long-term rates increase by 100 basis points and short-term rates increase by 200 basis points, net interest income would decrease approximately 4.09%, or $61.3 million.

Table 24 – Interest Rate Sensitivity
(Dollars in thousands)
June 30, 2026Mar. 31, 2026
200 bp Increase100 bp Increase100 bp Decrease200 bp Decrease200 bp Increase100 bp Increase100 bp Decrease200 bp Decrease
Anticipated impact over the next twelve months on net interest income
$(30,900)$(13,700)$12,700 $29,600 $(27,600)$(12,000)$11,200 $26,900 
(2.06)%(0.91)%0.85 %1.97 %(1.86)%(0.81)%0.76 %1.81 %
Anticipated impact over months twelve through twenty-four on net interest income$(7,000)$5,100 $(10,500)$(16,800)$(2,500)$7,400 $(11,900)$(17,700)
(0.44)%0.32 %(0.66)%(1.05)%(0.16)%0.46 %(0.74)%(1.11)%

BOK Financial is also subjected to market risk through changes in the fair value of MSR. Changes in the fair value of MSR are highly dependent on changes in primary mortgage rates offered to borrowers, intermediate-term interest rates that affect the value of custodial funds, and assumptions about servicing revenues, servicing costs, and discount rates. As primary mortgage rates increase, prepayment speeds slow and the value of our MSR increases. As primary mortgage rates fall, prepayment speeds increase and the value of our MSR decreases.

We maintain a portfolio of financial instruments which may include debt securities issued by the U.S. government or its agencies and interest rate derivative contracts, held as an economic hedge of the changes in the fair value of our MSR. Composition of this portfolio will change based on our assessment of market risk. Changes in the fair value of residential mortgage-backed securities are highly dependent on changes in secondary mortgage rates required by investors, and interest rate derivative contracts are highly dependent on changes in other market interest rates. While primary and secondary mortgage rates generally move in the same direction, the spread between them may widen and narrow due to market conditions and government intervention. Changes in the forward-looking spread between the primary and secondary rates can cause significant earnings volatility.

Management performs a stress test to measure market risk due to changes in interest rates inherent in its MSR portfolio and hedges. The stress test shocks applicable interest rates up and down 50 basis points and calculates an estimated change in fair
- 39 -

value, net of economic hedging activity, that may result. The Board has approved a $20 million market risk limit for MSR, net of economic hedges.

Table 25 – MSR Asset and Hedge Sensitivity Analysis
(In thousands)
June 30, 2026Mar. 31, 2026
Up 50 bpDown 50 bpUp 50 bpDown 50 bp
MSR Asset$10,471 $(13,875)$11,780 $(15,136)
MSR Hedge(11,619)11,703 (13,444)13,607 
Net Exposure$(1,148)$(2,172)$(1,664)$(1,529)

Trading Activities

The Company bears market risk by originating RMHFS. RMHFS are generally outstanding for 60 to 90 days, which represents the typical period from commitment to originate a loan to sale of the closed loan to an investor. Primary mortgage interest rate changes during this period affect the value of RMHFS commitments and loans. We use forward sale contracts to mitigate market risk on all closed mortgage loans held for sale and on an estimate of mortgage loan commitments that are expected to result in closed loans.

A variety of methods are used to monitor market risk of mortgage origination activities. These methods include daily marking of all positions to market value, independent verification of inventory pricing, and revenue sensitivity limits.

Management performs a stress test to measure market risk due to changes in interest rates inherent in the mortgage production pipeline. The stress test shocks applicable interest rates up and down 50 basis points and calculates an estimated change in fair value, net of economic hedging activity, that may result. The Board has approved a $3 million market risk limit for the mortgage production pipeline, net of forward sale contracts.

Table 26 – Mortgage Pipeline Sensitivity Analysis
(In thousands)
Three Months EndedSix Months Ended
June 30, 2026Mar. 31, 2026June 30, 2026June 30, 2025
Up 50 bpDown 50 bpUp 50 bpDown 50 bpUp 50 bpDown 50 bpUp 50 bpDown 50 bp
Average1
$(167)$(160)$(229)$(232)$(198)$(196)$(145)$(64)
Low2
(97)(93)(106)(141)(97)(93)(37)46 
High3
(296)(224)(451)(404)(451)(404)(242)(161)
Period End(296)(93)(164)(170)(296)(93)(94)(38)
1    Average represents the simple average of each daily value observed during the reporting period.
2    Low represents least risk of loss in fair value measured as the smallest negative value or the largest positive value observed daily during the reporting period.
3    High represents the greatest risk of loss in fair value measured as the largest negative value or the smallest positive value observed daily during the reporting period.

BOK Financial enters into trading activities both as an intermediary for customers and for its own account. As an intermediary, we take positions in securities, generally residential mortgage-backed securities, government agency securities, and municipal bonds. These securities are purchased for resale to customers, which include individuals, corporations, foundations, and financial institutions. On a limited basis, we may also take trading positions in U.S. Treasury securities, residential mortgage-backed securities, and municipal bonds to enhance returns on securities portfolios. Both of these activities involve interest rate risk, liquidity risk, and price risk. BOK Financial has an insignificant exposure to foreign exchange risk and does not take positions in commodity derivatives.

A variety of methods are used to monitor and manage the market risk of trading activities. These methods include daily marking of all positions to market value, independent verification of inventory pricing, and position limits for each trading activity. Risk management tools include VaR, stress testing, and sensitivity analysis. Economic hedges in either the futures or cash markets may be used to reduce the risk associated with some trading programs. Basis risk can result when trading asset values and the instruments used to hedge them move at different rates.

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VaR measures the potential loss of a given position or portfolio of positions at a specified confidence level and time horizon. BOK Financial utilizes a historical VaR methodology to measure and aggregate risks across its covered trading positions. For Market Risk Rule purposes, the Company calculates VaR using a historical simulation approach and measures the potential trading losses using a 10-day holding period and a 99% confidence level.

Due to inherent limitations of the VaR methodology, including its reliance on past market behavior, which might not be indicative of future market performance, VaR is only one of several tools used to measure and manage market risk. Other tools used to actively manage market risk include stress testing (SVaR) and sensitivity analysis.

SVaR is calculated using the same internal models as used for the VaR-based measure. SVaR is calculated over a ten-day holding period at a one-tail, 99% confidence level, and employs a historical simulation approach based on a continuous twelve-month historical window selected to reflect a period of significant financial stress for the Company's trading portfolio.

The trading portfolio's VaR and SVaR profiles are influenced by a variety of factors, including the size and composition of the portfolio, market volatility, and the correlation between different positions. A portfolio of trading positions is typically less risky than the sum of the risk from each of the individual sub-portfolios because, under normal market conditions, risk within each category partially offsets the exposure to other risk categories. Table 27 below summarizes certain VaR and SVaR based measures for the three months ended June 30, 2026, March 31, 2026, June 30, 2025, and March 31, 2025.

Table 27 – VaR and SVaR Measures
(In thousands)
Three Months Ended
June 30, 2026Mar. 31, 2026June 30, 2025Mar. 31, 2025
10 day 99%
VaR		10 day 99% SVaR10 day 99%
VaR		10 day 99% SVaR10 day 99%
VaR		10 day 99% SVaR10 day 99%
VaR		10 day 99% SVaR
Average1
$4,823 $7,424 $3,876 $7,353 $1,897 $7,046 $3,370 $13,231 
Low2,653 5,079 1,666 5,056 1,077 4,002 1,529 5,711 
High6,723 10,497 5,640 11,100 4,697 12,874 6,272 20,652 
Period End4,503 6,766 2,647 6,514 1,736 6,158 2,831 10,768 
1    Average represents the simple average of each daily value observed during the reporting period.

The Company monitors the accuracy of internal VaR models and modeling processes by back-testing model performance. The Company updates historical data used by the VaR model on a regular basis, and model validators independent of business lines perform regular validations to assess model input, processing and reporting components. These models are required to be independently validated and approved prior to implementation.

Limit Structure

Beyond VaR and SVaR described above, Management also performs a sensitivity analysis to measure market risk from changes in interest rates on its trading portfolio. Applicable interest rates are shocked up and down 50 basis points, calculating an estimated change in fair value, net of economic hedging activity that may result. The Board has approved a $14 million interest rate risk limit for the trading portfolio, net of economic hedges.

Table 28 – Trading Sensitivity Analysis
(In thousands)
Three Months EndedSix Months Ended
June 30, 2026Mar. 31, 2026June 30, 2026June 30, 2025
Up 50 bpDown 50 bpUp 50 bpDown 50 bpUp 50 bpDown 50 bpUp 50 bpDown 50 bp
Average1
$(4,341)$5,782 $(2,872)$6,453 $(3,618)$6,106 $(782)$4,182 
Low2
2,852 10,255 2,690 11,992 2,852 11,992 3,602 10,934 
High3
(8,126)(186)(6,644)87 (8,126)(186)(7,841)(379)
Period End(5,777)8,538 (69)1,665 (5,777)8,538 2,982 1,616 
1    Average represents the simple average of each daily value observed during the reporting period.
2    Low represents least risk of loss in fair value measured as the smallest negative value or the largest positive value observed daily during the reporting period.
3    High represents the greatest risk of loss in fair value measured as the largest negative value or the smallest positive value observed daily during the reporting period.

- 41 -

Model Risk Management

BOK Financial maintains an independent Model Risk Management program to validate models are conceptually sound, computationally accurate, are performing as expected, and are in line with their intended use. Model Risk Management also enforces the Company's model risk governance program that defines roles and responsibilities, including the authority to levy findings requiring remediation and to restrict model usage.

Model Validation

Model Risk Management maintains independence from both the developers and users of the models. Model validations assess the data, theory, implementation, outcomes, and governance of each model and corresponding scenario. Each model receives a model risk assessment, which determines the frequency and scope of validation activities. Validations comprise an evaluation of model performance as well as a model's potential limitations given its particular assumptions or weaknesses. Based on the results of the review, Model Risk Management determines whether the use case for the model is appropriate. The ultimate validation results may require remediation actions from the business line. Model validation results are communicated with one of the following three outcomes: "Approved for use," "Provisional approval," or "Rejected."
Controls and Procedures
 
As required by Exchange Act Rule 13a-15(b), BOK Financial's management, including the Chief Executive Officer and Chief Financial Officer, conducted an evaluation as of the end of the period covered by their reports, of the effectiveness of the Company's disclosure controls and procedures as defined in Exchange Act Rule 13a-15(e). Based on that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that the disclosure controls and procedures were effective as of the end of the period covered by this report. As required by Exchange Act Rule 13a-15(d), BOK Financial's management, including the Chief Executive Officer and Chief Financial Officer, also conducted an evaluation of the Company's internal controls over financial reporting to determine whether any changes occurred during the quarter covered by this report that have materially affected, or are reasonably likely to materially affect, the Company's internal controls over financial reporting. Based on that evaluation, there has been no such change during the quarter covered by this report.
Forward-Looking Statements

This report contains forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995 that are based on management's beliefs, assumptions, current expectations, estimates and projections about BOK Financial Corporation, the financial services industry and the economy generally. Words such as “anticipates,” “believes,” “estimates,” “expects,” “forecasts,” “plans,” “outlook,” “projects,” “will,” “intends,” “may,” “could,” “should,” “would,” “potential,” “continue,” “seek,” “target,” variations of such words and similar expressions are intended to identify such forward-looking statements. Management judgments relating to and discussion of the provision and allowance for credit losses, allowance for uncertain tax positions, accruals for loss contingencies and valuation of mortgage servicing rights involve judgments as to expected events and are inherently forward-looking statements. Assessments that acquisitions and growth endeavors will be profitable are statements of belief as to the outcome of future events based in part on information provided by others which BOK Financial has not independently verified and for which BOK Financial assumes no responsibility for the accuracy or completeness. These various forward-looking statements are not guarantees of future performance and involve certain risks, uncertainties, and assumptions which are difficult to predict with regard to timing, extent, likelihood and degree of occurrence. All statements other than statements of historical fact are forward-looking statements. Therefore, actual results and outcomes may materially differ from what is expected, implied or forecasted in such forward-looking statements. Internal and external factors that might cause such a difference include, but are not limited to: changes in government; changes in governmental economic policy, including tariffs; changes in commodity prices; interest rates and interest rate relationships; inflation; demand for products and services; the degree of competition by traditional and nontraditional competitors; changes in banking regulations; tax laws; prices, levies and assessments; the impact of technological advances; trends in customer behavior as well as their ability to repay loans; credit quality deterioration; cybersecurity incidents and data breaches; operational failures or interruptions; liquidity risks; capital adequacy requirements; litigation and regulatory enforcement actions; and other risks detailed in BOK Financial Corporation’s filings with the Securities and Exchange Commission. BOK Financial Corporation and its affiliates undertake no obligation to update, amend or clarify forward-looking statements, whether as a result of new information, future events, or otherwise, except as required by applicable law or regulation.

Annualized, pro forma, projected and estimated numbers are used for illustrative purpose only, are not forecasts and may not reflect actual results.
- 42 -


In this report we may sometimes use non-GAAP financial measures. Please note that although non-GAAP financial measures may provide useful insight to analysts, investors, and regulators, they should not be considered in isolation or relied upon as a substitute for analysis using GAAP measures. If applicable, we provide GAAP reconciliations for non-GAAP financial measures.
- 43 -


Consolidated Statements of Earnings (Unaudited)
(In thousands, except share and per share data)Three Months EndedSix Months Ended
June 30,June 30,
Interest and dividend revenue2026202520262025
Loans$411,158 $402,188 $808,331 $798,604 
Residential mortgage loans held for sale1,452 1,346 2,508 2,321 
Trading securities70,449 86,364 134,911 160,103 
Investment securities5,749 6,738 11,875 13,721 
Available-for-sale securities
135,628 131,301 269,533 258,810 
Fair value option securities849 1,319 2,238 1,497 
Restricted equity securities8,838 7,545 15,519 14,086 
Interest-bearing cash and cash equivalents5,011 5,626 10,144 11,855 
Total interest and dividend revenue639,134 642,427 1,255,059 1,260,997 
Interest expense
Deposits210,109 238,443 419,307 479,515 
Borrowed funds70,998 74,230 129,080 133,393 
Subordinated debentures6,197 1,588 12,288 3,672 
Total interest expense287,304 314,261 560,675 616,580 
Net interest and dividend income351,830 328,166 694,384 644,417 
Provision for credit losses— — — — 
Net interest and dividend income after provision for credit losses351,830 328,166 694,384 644,417 
Other operating revenue
Brokerage and trading revenue32,450 38,125 76,056 69,193 
Transaction card revenue31,597 29,561 63,562 56,653 
Fiduciary and asset management revenue71,007 63,964 137,488 124,936 
Deposit service charges and fees33,326 31,319 65,544 61,594 
Mortgage banking revenue18,985 18,993 39,948 38,808 
Other revenue14,627 15,368 29,171 30,262 
Total fees and commissions revenue
201,992 197,330 411,769 381,446 
Other gains, net42,415 8,140 42,199 7,415 
Gain (loss) on derivatives, net(8,490)5,535 (12,864)15,100 
Gain (loss) on fair value option securities, net— 1,112 (2,074)1,437 
Change in fair value of mortgage servicing rights6,300 (5,019)14,455 (12,259)
Loss on available-for-sale securities, net(4,645)— (4,645)— 
Total other operating revenue237,572 207,098 448,840 393,139 
Other operating expense
Personnel214,094 214,711 425,268 428,896 
Business promotion11,152 9,139 20,378 17,957 
Professional fees and services13,799 15,402 28,094 28,671 
Net occupancy and equipment34,151 32,657 67,333 65,649 
FDIC and other insurance6,183 6,439 11,868 13,026 
FDIC special assessment— (523)— — 
Data processing and communications51,707 49,597 103,475 97,175 
Printing, postage, and supplies
3,745 4,067 7,424 7,706 
Amortization of intangible assets2,390 2,656 4,833 5,308 
Mortgage banking costs11,879 6,711 23,636 14,400 
Other expense12,579 13,647 23,536 23,244 
Total other operating expense361,679 354,503 715,845 702,032 
Net income before taxes227,723 180,761 427,379 335,524 
Federal and state income taxes51,141 40,691 95,077 75,683 
Net income176,582 140,070 332,302 259,841 
Net income (loss) attributable to non-controlling interests43 52 (3)46 
Net income attributable to BOK Financial Corporation shareholders$176,539 $140,018 $332,305 $259,795 
Earnings per share:
Basic and diluted$2.92 $2.19 $5.49 $4.05 
Average shares used in computation:
Basic and diluted60,080,833 63,208,027 60,057,189 63,376,857 
Dividends declared per share$0.63 $0.57 $1.26 $1.14 
See accompanying notes to Consolidated Financial Statements.
- 44 -

Consolidated Statements of Comprehensive Income (Unaudited)
(In thousands)
Three Months EndedSix Months Ended
June 30,June 30,
2026202520262025
Net income$176,582 $140,070 $332,302 $259,841 
Other comprehensive income (loss), before income taxes:
Net change in unrealized gain (loss)(44,125)86,829 (128,537)260,657 
Reclassification adjustments included in earnings:
Interest revenue, Investment securities7,369 9,194 14,745 18,638 
Loss on available-for-sale securities, net4,645 — 4,645 — 
Other comprehensive income (loss), before income taxes(32,111)96,023 (109,147)279,295 
Federal and state income taxes(7,588)22,690 (25,792)65,265 
Other comprehensive income (loss), net of income taxes(24,523)73,333 (83,355)214,030 
Comprehensive income (loss)152,059 213,403 248,947 473,871 
Comprehensive income (loss) attributable to non-controlling interests
43 52 (3)46 
Comprehensive income (loss) attributable to BOK Financial Corporation shareholders$152,016 $213,351 $248,950 $473,825 
See accompanying notes to Consolidated Financial Statements.
- 45 -

Consolidated Balance Sheets (Unaudited)
(In thousands, except share data)
June 30, 2026Dec. 31, 2025
(Unaudited)(Footnote 1)
Assets
Cash and due from banks$975,769 $1,001,107 
Interest-bearing cash and cash equivalents545,597 656,995 
Trading securities4,952,988 5,392,745 
Investment securities, net of allowance (fair value: June 30, 2026 – $1,483,006; December 31, 2025 – $1,662,005)
1,627,281 1,784,242 
Available-for-sale securities
13,582,780 13,606,625 
Fair value option securities28,461 102,096 
Restricted equity securities298,418 224,757 
Residential mortgage loans held for sale102,531 94,630 
Loans27,083,715 25,651,462 
Allowance for loan losses(277,474)(275,860)
Loans, net of allowance26,806,241 25,375,602 
Premises and equipment, net651,641 638,936 
Receivables292,415 292,978 
Goodwill1,044,749 1,044,749 
Intangible assets, net29,828 34,752 
Mortgage servicing rights333,998 322,724 
Real estate and other repossessed assets, net of allowance (June 30, 2026 – $3,547; December 31, 2025 – $3,515)
508 176 
Derivative contracts, net324,711 300,775 
Cash surrender value of bank-owned life insurance423,126 421,514 
Receivable on unsettled securities sales39,673 62,034 
Other assets1,118,572 880,064 
Total assets$53,179,287 $52,237,501 
Liabilities and Equity
Liabilities:
Noninterest-bearing demand deposits$7,861,661 $8,081,930 
Interest-bearing deposits:
Transaction27,242,418 26,850,070 
Savings900,480 863,923 
Time3,851,282 3,639,083 
Total deposits39,855,841 39,435,006 
Funds purchased and repurchase agreements1,503,916 1,491,716 
Other borrowings3,073,995 2,745,939 
Subordinated debentures396,661 396,589 
Accrued interest, taxes, and expense
292,534 382,809 
Derivative contracts, net325,231 397,573 
Due on unsettled securities purchases1,155,712 991,073 
Other liabilities490,499 476,116 
Total liabilities47,094,389 46,316,821 
Shareholders' equity:
Common stock (0.00006 par value; 2,500,000,000 shares authorized; Issued: June 30, 2026 – 77,259,170; December 31, 2025 - 77,030,997 Outstanding: June 30, 2026 – 60,766,867; December 31, 2025 – 60,620,507)
5 5 
Capital surplus1,440,476 1,429,369 
Retained earnings6,279,054 6,022,586 
Treasury stock (shares at cost: June 30, 2026 – 16,492,303; December 31, 2025 – 16,410,490)
(1,386,904)(1,367,144)
Accumulated other comprehensive loss
(249,525)(166,170)
Total shareholders' equity6,083,106 5,918,646 
Non-controlling interests1,792 2,034 
Total equity6,084,898 5,920,680 
Total liabilities and equity$53,179,287 $52,237,501 
See accompanying notes to Consolidated Financial Statements.
- 46 -

Consolidated Statements of Changes in Equity (Unaudited)
(In thousands)
Common StockCapital
Surplus		Retained
Earnings		Treasury StockAccumulated
Other
Comprehensive
Income (Loss)		Total
Shareholders'
Equity		Non-
Controlling
Interests		Total Equity
SharesAmountSharesAmount
Balance, March 31, 202677,242 $5 $1,435,156 $6,140,724 16,482 $(1,377,708)$(225,002)$5,973,175 $1,891 $5,975,066 
Net income— — — 176,539 — — — 176,539 43 176,582 
Other comprehensive loss— — — — — — (24,523)(24,523)— (24,523)
Repurchase of common stock— — — — 2 (8,162)— (8,162)— (8,162)
Share-based compensation plans:
Non-vested shares awarded, net
17 — — — — — — — — — 
Vesting of non-vested shares and taxes paid related to net share settlement
— — — — 8 (1,034)— (1,034)— (1,034)
Share-based compensation— — 5,320 — — — — 5,320 — 5,320 
Cash dividends on common stock
— — — (38,209)— — — (38,209)— (38,209)
Capital calls and distributions, net
— — — — — — — — (142)(142)
Balance, June 30, 202677,259 $5 $1,440,476 $6,279,054 16,492 $(1,386,904)$(249,525)$6,083,106 $1,792 $6,084,898 
Balance, December 31, 202577,031 $5 $1,429,369 $6,022,586 16,410 $(1,367,144)$(166,170)$5,918,646 $2,034 $5,920,680 
Net income (loss)— — — 332,305 — — — 332,305 (3)332,302 
Other comprehensive loss— — — — — — (83,355)(83,355)— (83,355)
Repurchase of common stock— — — — 2 (8,162)— (8,162)— (8,162)
Share-based compensation
     plans:
Non-vested shares awarded,
     net		228 — — — — — — — — — 
Vesting of non-vested shares and taxes paid related to net share settlement— — — — 80 (11,598)— (11,598)— (11,598)
Share-based compensation— — 11,107 — — — — 11,107 — 11,107 
Cash dividends on common
     stock		— — — (75,837)— — — (75,837)— (75,837)
Capital calls and distributions,
net		— — — — — — — — (239)(239)
Balance, June 30, 202677,259 $5 $1,440,476 $6,279,054 16,492 $(1,386,904)$(249,525)$6,083,106 $1,792 $6,084,898 
- 47 -

Common StockCapital
Surplus		Retained
Earnings		Treasury StockAccumulated
Other
Comprehensive
Income (Loss)		Total
Shareholders'
Equity		Non-
Controlling
Interests		Total Equity
SharesAmountSharesAmount
Balance, March 31, 202577,015 $5 $1,435,498 $5,675,409 12,753 $(976,756)$(362,343)$5,771,813 $2,565 $5,774,378 
Net income— — — 140,018 — — — 140,018 52 140,070 
Other comprehensive income— — — — — — 73,333 73,333 — 73,333 
Repurchase of common stock— — — — 663 (62,801)— (62,801)— (62,801)
Share-based compensation plans:
Non-vested shares awarded, net
20 — — — — — — — — — 
Vesting of non-vested shares and taxes paid related to net share settlement
— — — — 8 (754)— (754)— (754)
Share-based compensation— — 5,828 — — — — 5,828 — 5,828 
Cash dividends on common stock
— — — (36,549)— — — (36,549)— (36,549)
Capital calls and distributions, net
— — — — — — — — (149)(149)
Balance, June 30, 202577,035 $5 $1,441,326 $5,778,878 13,424 $(1,040,311)$(289,010)$5,890,888 $2,468 $5,893,356 
Balance, December 31, 202476,818 $5 $1,429,628 $5,592,100 12,696 $(970,340)$(503,040)$5,548,353 $2,604 $5,550,957 
Net income— — — 259,795 — — — 259,795 46 259,841 
Other comprehensive income— — — — — — 214,030 214,030 — 214,030 
Repurchase of common stock— — — — 673 (63,795)— (63,795)— (63,795)
Share-based compensation
     plans:
Non-vested shares awarded,
     net		217 — — — — — — — — — 
Vesting of non-vested shares and taxes paid related to net share settlement— — — — 55 (6,176)— (6,176)— (6,176)
Share-based compensation— — 11,698 — — — — 11,698 — 11,698 
Cash dividends on common
     stock		— — — (73,017)— — — (73,017)— (73,017)
Capital calls and distributions,
     net		— — — — — — — — (182)(182)
Balance, June 30, 202577,035 $5 $1,441,326 $5,778,878 13,424 $(1,040,311)$(289,010)$5,890,888 $2,468 $5,893,356 
See accompanying notes to Consolidated Financial Statements.
- 48 -

Consolidated Statements of Cash Flows (Unaudited)
(In thousands)Six Months Ended
June 30,
20262025
Cash Flows From Operating Activities:
Net income$332,302 $259,841 
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Provision for credit losses— — 
Change in fair value of mortgage servicing rights due to market assumption changes(14,455)12,259 
Change in the fair value of mortgage servicing rights due to principal payments20,666 11,429 
Net unrealized losses (gains) from derivative contracts
6,532 125,612 
Share-based compensation11,107 11,698 
Depreciation and amortization55,735 54,621 
Net amortization of discounts and premiums(24,886)(25,878)
Net losses (gains) on financial instruments and other losses (gains), net(37,554)(7,415)
Net loss (gain) on mortgage loans held for sale(5,635)(4,311)
Mortgage loans originated for sale(511,696)(378,970)
Proceeds from sale of mortgage loans held for sale509,895 359,430 
Capitalized mortgage servicing rights(8,840)(5,572)
Change in trading and fair value option securities513,421 (750,189)
Change in receivables30,785 (77,006)
Change in other assets(16,747)26,836 
Change in other liabilities13,451 497,271 
Net cash provided by (used in) operating activities874,081 109,656 
Cash Flows From Investing Activities:
Proceeds from maturities or redemptions of investment securities156,194 118,862 
Proceeds from maturities or redemptions of available-for-sale securities
1,425,559 1,037,812 
Purchases of available-for-sale securities
(1,776,140)(1,249,508)
Proceeds from sales of available-for-sale securities
268,479 — 
Change in amount receivable on unsettled available-for-sale securities transactions
(6,992)(13,388)
Loans originated, net of principal collected(1,423,575)(153,984)
Net proceeds from derivative asset contracts
(37,258)(42,108)
Net change in restricted equity securities(73,661)111,819 
Proceeds from disposition of assets33,065 15,429 
Purchases of assets(82,958)(76,786)
Net cash provided by (used in) investing activities(1,517,287)(251,852)
Cash Flows From Financing Activities:
Net change in demand deposits, transaction deposits, and savings accounts208,636 40,621 
Net change in time deposits212,199 14,258 
Net change in other borrowed funds320,144 475,337 
Repayment of subordinated debentures— (132,166)
Net payments on derivative liability contracts
41,338 29,416 
Net change in derivative margin accounts(222,222)(212,503)
Change in amount due on unsettled available-for-sale securities transactions
41,972 (5,417)
Issuance of common and treasury stock, net(11,598)(6,176)
Repurchase of common stock(8,162)(63,795)
Dividends paid(75,837)(73,017)
Net cash provided by (used in) financing activities506,470 66,558 
Net increase (decrease) in cash and cash equivalents(136,736)(75,638)
Cash and cash equivalents at beginning of period1,658,102 1,434,701 
Cash and cash equivalents at end of period$1,521,366 $1,359,063 
Supplemental Cash Flow Information:
Cash paid for interest$564,815 $619,288 
Cash paid for federal taxes76,600 41,600 
Cash paid for state taxes11,544 8,899 
Net loans and bank premises transferred to repossessed real estate and other assets5,236 28 
Residential mortgage loans guaranteed by U.S. government agencies that became eligible for repurchase during the period
20,112 23,865 
Conveyance of other real estate owned guaranteed by U.S. government agencies3,304 1,936 
Right-of-use assets obtained in exchange for operating lease liabilities18,642 1,930 

See accompanying notes to Consolidated Financial Statements.
- 49 -

Notes to Consolidated Financial Statements (Unaudited)

(1) Significant Accounting Policies

Basis of Presentation

The accompanying unaudited consolidated financial statements of BOK Financial have been prepared in accordance with accounting principles for interim financial information generally accepted in the United States and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included.

The unaudited consolidated financial statements include accounts of BOK Financial and its subsidiaries, principally BOKF, NA, BOK Financial Securities, Inc., BOK Financial Private Wealth, Inc., and Cavanal Hill Distributors, Inc. Operating divisions of BOKF, NA include Bank of Albuquerque, Bank of Oklahoma, Bank of Texas, and BOK Financial in Arizona, Arkansas, Colorado, and Kansas/Missouri. BOKF, NA also operates the TransFund electronic funds network, BOK Financial Mortgage, and Cavanal Hill Investment Management.

Certain reclassifications have been made to conform to the current period presentation.

The financial information should be read in conjunction with BOK Financial's 2025 Form 10-K filed with the Securities and Exchange Commission, which contains audited financial statements. Amounts presented as of December 31, 2025, have been derived from the audited financial statements included in BOK Financial's 2025 Form 10-K but do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. Operating results for the six-month period ended June 30, 2026, are not necessarily indicative of the results that may be expected for the year ending December 31, 2026.

Newly Adopted and Pending Accounting Policies

Financial Accounting Standards Board

FASB ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses

The FASB issued ASU 2024-03 on November 4, 2024, which amends the disclosure of certain costs and expenses. The amendments intend to bring improvement by requiring further disaggregation of expenses that are not already required to be disclosed in the notes to the financial statements at interim and annual reporting periods. ASU 2024-03 is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. The Company is currently assessing the impact ASU 2024-03 will have on its expense disclosures.

FASB ASU 2025-05, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets

The FASB issued ASU 2025-05 on July 30, 2025, which provides a practical expedient related to the estimation of expected credit losses for current accounts receivable and current contract assets arising from transactions accounted for under Topic 606, Revenue from Contracts with Customers. Under the practical expedient, entities may assume current conditions as of the balance sheet date remain unchanged for the remaining life of the asset when developing reasonable and supportable forecasts. ASU 2025-05 is effective for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods, with early adoption permitted. Adoption of ASU 2025-05 did not have a material impact on the Company's financial statements or disclosures.

- 50 -

FASB ASU 2025-06, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software

The FASB issued ASU 2025-06 on September 18, 2025, which modernizes the accounting for internal-use software costs. This amendment eliminates accounting consideration of software project development stages and clarifies the threshold applied to begin capitalizing costs. ASU 2025-06 is effective for annual reporting periods beginning after December 15, 2027, and interim reporting periods within those annual reporting periods, with early adoption permitted. The Company is currently assessing the impact ASU 2025-06 will have on its internal software costs.

FASB ASU 2025-08, Financial Instruments—Credit Losses (Topic 326): Purchased Loans

The FASB issued ASU 2025-08 on November 12, 2025, which clarifies and simplifies the accounting for credit losses on purchased loans under CECL, specifically how entities account for expected credit losses at acquisition and subsequent changes in those expectations. Under this new guidance, loans acquired without credit deterioration and deemed “seasoned” will be considered purchased seasoned loans and accounted for using the gross-up approach at acquisition (i.e., record the loan at its purchase price and separately record an allowance for expected credit losses). Seasoned loans include all loans acquired in a business combination that do not have “more-than-insignificant” deterioration of credit quality since origination, as well as loans purchased at least 90 days after origination where the purchaser was not involved in the origination of the loans. ASU 2025-08 is effective for all entities for annual reporting periods beginning after December 15, 2026, and interim reporting periods within those annual reporting periods. The Company is currently assessing the impact ASU 2025-08 will have on its purchased loans.

FASB ASU 2025-09, Derivatives and Hedging (Topic 815): Hedge Accounting Improvements

The FASB issued ASU 2025-09 on November 25, 2025, which enables entities to apply hedge accounting to a greater number of highly effective economic hedges in the following five areas: (1) similar risk assessment for cash flow hedges, (2) hedging forecasted interest payments on choose-your-rate debt instruments, (3) cash flow hedges of nonfinancial forecasted transactions, (4) net written options as hedging instruments, and (5) foreign-currency-denominated debt instrument as hedging instrument and hedged item (dual hedge). ASU 2025-09 is effective for all entities for annual reporting periods beginning after December 15, 2026, and interim reporting periods within those annual reporting periods. The Company is currently assessing the impact ASU 2025-09 will have on its disclosures.

FASB ASU 2025-11, Interim Reporting (Topic 270)

The FASB issued ASU 2025-11 on December 8, 2025, which is intended to improve the navigability of the guidance in ASC 270 and clarify when it applies. Under the amendments, an entity is subject to ASC 270 if it provides interim financial statements and notes in accordance with GAAP. ASU 2025-11 also addresses the form and content of such financial statements, interim disclosures requirements, and establishes a principle under which an entity must disclose events since the end of the last annual reporting period that have a material impact on the entity. ASU 2025-11 is effective for interim reporting periods within annual reporting periods beginning after December 15, 2027, and early adoption is permitted. The Company is currently assessing the impact ASU 2025-11 will have on the Company's financial statements.
- 51 -

(2) Securities

Trading Securities
 
The fair value and net unrealized gain (loss) included in trading securities are as follows (in thousands):
 
June 30, 2026December 31, 2025
Fair ValueNet Unrealized Gain (Loss)Fair ValueNet Unrealized Gain (Loss)
U.S. government securities$— $— $9,237 $(4)
Residential agency mortgage-backed securities
4,826,434 (11,281)5,307,849 9,011 
Municipal securities83,079 84 39,233 10 
Other trading securities43,475 25 36,426 (25)
Total trading securities$4,952,988 $(11,172)$5,392,745 $8,992 
Investment Securities
 
The amortized cost and fair values of investment securities are as follows (in thousands):
June 30, 2026
AmortizedCarryingFairGross Unrealized
Cost
Value1
ValueGainLoss
Municipal securities$36,856 $36,856 $37,304 $512 $(64)
Mortgage-backed securities:
Residential agency1,626,268 1,558,327 1,414,665 60 (143,722)
Commercial agency17,258 16,662 16,189 — (473)
Other debt securities15,513 15,513 14,848 — (665)
Total investment securities1,695,895 1,627,358 1,483,006 572 (144,924)
Allowance for credit losses(77)(77)— — — 
Investment securities, net of allowance$1,695,818 $1,627,281 $1,483,006 $572 $(144,924)
1    Carrying value includes $69 million of net unrealized loss which remains in AOCI in the Consolidated Balance Sheets related to certain securities transferred during the second quarter of 2022 from the AFS securities portfolio to the investment securities portfolio.
December 31, 2025
AmortizedCarryingFairGross Unrealized
Cost
Value1
ValueGainLoss
Municipal securities$88,215 $88,215 $89,343 $1,218 $(90)
Mortgage-backed securities:
Residential agency1,746,715 1,664,175 1,541,608 91 (122,658)
Commercial agency17,257 16,516 16,186 — (330)
Other debt securities15,538 15,538 14,868 — (670)
Total investment securities1,867,725 1,784,444 1,662,005 1,309 (123,748)
Allowance for credit losses(202)(202)— — — 
Investment securities, net of allowance$1,867,523 $1,784,242 $1,662,005 $1,309 $(123,748)
1    Carrying value includes $83 million of net unrealized loss which remains in AOCI in the Consolidated Balance Sheets related to certain securities transferred during the second quarter of 2022 from the AFS securities portfolio to the investment securities portfolio.


- 52 -

The amortized cost and fair values of investment securities at June 30, 2026, by contractual maturity, are as shown in the following table (dollars in thousands):
Less than
One Year		One to
Five Years		Six to
Ten Years		Over
Ten Years		Total
Weighted
Average
Maturity1
Fixed maturity debt securities:
Carrying value$15,047 $42,433 $11,551 $— $69,031 2.52 
Fair value15,149 42,315 10,877 — 68,341 
Residential mortgage-backed securities:
Carrying value2
$1,558,327 
Fair value1,414,665 
Total investment securities:
Carrying value$1,627,358 
Fair value1,483,006 
1Expected maturities may differ from contractual maturities, because borrowers may have the right to call or prepay obligations with or without penalty.
2The average expected lives of residential mortgage-backed securities were 4.2 years based upon current prepayment assumptions.

Temporarily Impaired Investment Securities
(Dollars in thousands):
June 30, 2026
Number of SecuritiesLess Than 12 Months12 Months or LongerTotal
Fair
Value		Unrealized
Loss		Fair
Value		Unrealized
Loss		Fair
Value		Unrealized
Loss
Investment:
Municipal securities5 $— $— $3,631 $64 $3,631 $64 
Mortgage-backed securities:
Residential agency115 1,413 32 1,412,281 143,690 1,413,694 143,722 
Commercial agency2 — — 16,189 473 16,189 473 
Other debt securities1 — — 9,335 665 9,335 665 
Total investment securities123 $1,413 $32 $1,441,436 $144,892 $1,442,849 $144,924 

December 31, 2025
Number of SecuritiesLess Than 12 Months12 Months or LongerTotal
Fair
Value		Unrealized
Loss		Fair
Value		Unrealized
Loss		Fair
Value		Unrealized
Loss
Investment:
Municipal securities8 $6,566 $8 $3,613 $82 $10,179 $90 
Mortgage-backed securities:
Residential agency115 — — 1,540,535 122,658 1,540,535 122,658 
Commercial agency2 — — 16,186 330 16,186 330 
Other debt securities2 — — 9,355 670 9,355 670 
Total investment securities127 $6,566 $8 $1,569,689 $123,740 $1,576,255 $123,748 


- 53 -

Available-for-Sale Securities 

The amortized cost and fair value of AFS securities are as follows (in thousands):
June 30, 2026
AmortizedFairGross Unrealized
CostValueGainLoss
U.S. Treasury$1,000 $989 $— $(11)
Municipal securities116,831 112,845 — (3,986)
Mortgage-backed securities:
Residential agency10,247,618 10,129,404 46,193 (164,407)
Residential non-agency708,561 686,050 9,525 (32,036)
Commercial agency2,764,728 2,653,019 3,235 (114,944)
Other debt securities500 473 — (27)
Total available-for-sale securities
$13,839,238 $13,582,780 $58,953 $(315,411)
December 31, 2025
AmortizedFairGross Unrealized
CostValueGainLoss
U.S. Treasury$1,001 $980 $— $(21)
Municipal securities190,917 184,273 — (6,644)
Mortgage-backed securities:
Residential agency9,593,919 9,598,627 121,838 (117,130)
Residential non-agency712,126 696,028 11,774 (27,872)
Commercial agency3,240,728 3,126,244 7,622 (122,106)
Other debt securities500 473 — (27)
Total available-for-sale securities
$13,739,191 $13,606,625 $141,234 $(273,800)

The amortized cost and fair values of AFS securities at June 30, 2026, by contractual maturity, are as shown in the following table (dollars in thousands):
Less than
One Year		One to
Five Years		Six to
Ten Years		Over
Ten Years		Total
Weighted
Average
Maturity1
Fixed maturity debt securities:
Amortized cost$297,391 $1,922,586 $249,043 $414,039 $2,883,059 4.76 
Fair value294,662 1,822,969 242,010 407,685 2,767,326 
Residential mortgage-backed securities:
Amortized cost2
$10,956,179 
Fair value10,815,454 
Total available-for-sale securities:
Amortized cost$13,839,238 
Fair value13,582,780 
1Expected maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without penalty.
2The average expected lives of residential mortgage-backed securities were 4.3 years based upon current prepayment assumptions.

- 54 -

Sales of AFS securities resulted in gains and losses as follows (in thousands):
Three Months Ended
June 30,		Six Months Ended
June 30,
2026202520262025
Proceeds$268,479 $— $268,479 $— 
Gross realized gains250 — 250 — 
Gross realized losses(4,895)— (4,895)— 
Related federal and state income tax expense (benefit)(1,098)— (1,098)— 

The fair value of debt securities pledged as collateral for repurchase agreements, public trust funds on deposit, and for other purposes, as required by law, was $11.7 billion at June 30, 2026 and $11.5 billion at December 31, 2025. The secured parties do not have the right to sell or repledge these securities.

Temporarily Impaired Available-for-Sale Securities
(Dollars in thousands)
June 30, 2026
Number of SecuritiesLess Than 12 Months12 Months or LongerTotal
Fair
Value		Unrealized
Loss		Fair
Value		Unrealized
Loss		Fair
Value		Unrealized
Loss
Available-for-sale:
U.S. Treasury1 $— $— $989 $11 $989 $11 
Municipal securities53 1,016 1 108,174 3,985 109,190 3,986 
Mortgage-backed securities:
Residential agency782 3,692,663 41,680 1,846,318 122,727 5,538,981 164,407 
Residential non-agency43 197,299 2,502 345,533 29,534 542,832 32,036 
Commercial agency181 211,282 1,726 2,109,094 113,218 2,320,376 114,944 
Other debt securities1 — — 473 27 473 27 
Total available-for-sale securities
1,061 $4,102,260 $45,909 $4,410,581 $269,502 $8,512,841 $315,411 

December 31, 2025
Number of SecuritiesLess Than 12 Months12 Months or LongerTotal
Fair
Value		Unrealized
Loss		Fair
Value		Unrealized
Loss		Fair
Value		Unrealized
Loss
Available-for-sale:
U.S. Treasury
1 $— $— $980 $21 $980 $21 
Municipal securities86 1,028 2 180,696 6,642 181,724 6,644 
Mortgage-backed securities:
Residential agency
584 741,581 2,373 2,333,685 114,757 3,075,266 117,130 
Residential non-agency31 27,957 16 413,783 27,856 441,740 27,872 
Commercial agency
195 48,588 88 2,553,027 122,018 2,601,615 122,106 
Other debt securities1 — — 473 27 473 27 
Total available-for-sale securities
898 $819,154 $2,479 $5,482,644 $271,321 $6,301,798 $273,800 

Based on evaluations of impaired securities as of June 30, 2026, the Company does not intend to sell any impaired AFS debt securities before fair value recovers to the current amortized cost, and it is more-likely-than-not that the Company will not be required to sell impaired securities before fair value recovers, which may be maturity.


- 55 -

Fair Value Option Securities
 
Fair value option securities represent securities which the Company has elected to carry at fair value and are separately identified on the Consolidated Balance Sheets. Changes in the fair value are recognized in earnings as they occur. Certain residential mortgage-backed securities and commercial mortgage-backed securities issued by U.S. government agencies and derivative contracts are held as an economic hedge of the MSR. 

The fair value and net unrealized gain (loss) included in fair value option securities is as follows (in thousands):
June 30, 2026December 31, 2025
Fair ValueNet Unrealized Gain (Loss)Fair ValueNet Unrealized Gain (Loss)
Residential agency mortgage-backed securities$16,150 $(1,047)$102,096 $(556)
Commercial agency mortgage-backed securities12,311 (203)— — 
Total fair value option securities
$28,461 $(1,250)$102,096 $(556)

(3) Derivatives
 
Derivative instruments may be used by the Company as part of its internal risk management programs or may be offered to customers. All derivative instruments are carried at fair value, and changes in fair value are reported in earnings as they occur. Credit risk is also considered in determining fair value. Deterioration in the credit rating of customer or other counterparties reduces the fair value of asset contracts. Deterioration of our credit rating could decrease the fair value of our derivative liabilities.

When bilateral netting agreements or similar arrangements exist between the Company and its counterparties that create a single legal claim or obligation to pay or receive the net amount in settlement of the individual derivative contracts, the Company reports derivative assets and liabilities on a net by derivative contract type by counterparty basis.

Derivative contracts may require the Company to provide or receive cash margin as collateral for derivative assets and liabilities. Derivative assets and liabilities are reported net of cash margin when certain conditions are met. In addition, derivative contracts executed with customers under Customer Risk Management Programs may be secured by non-cash collateral in conjunction with a credit agreement with that customer. Access to collateral in the event of default is reasonably assured.
 
None of these derivative contracts have been designated as hedging instruments for accounting purposes.

Customer Risk Management Programs
 
BOK Financial offers programs that permit its customers to manage various risks, including fluctuations in energy prices, interest rates, foreign exchange rates, and other commodities with derivative contracts. Customers may also manage interest rate risk through interest rate swaps used by borrowers to modify interest rate terms of their loans. Derivative contracts are executed between the customers and BOK Financial. Offsetting contracts are executed between BOK Financial and other selected counterparties to minimize market risk from changes in commodity prices, interest rates, or foreign exchange rates. The counterparty contracts are identical to customer contracts, except for a fixed pricing spread or fee paid to BOK Financial as profit and compensation for administrative costs and credit risk which is recognized over the life of the contracts and included in Other operating revenue – Brokerage and trading revenue in the Consolidated Statements of Earnings.
 
Trading

BOK Financial may offer derivative instruments such as to-be-announced securities to mortgage banking customers to enable them to manage their market risk or to mitigate the Company's market risk of holding trading securities. Changes in the fair value of derivative instruments for trading purposes or used to mitigate the market risk of holding trading securities are included in Other operating revenue – Brokerage and trading revenue in the Consolidated Statements of Earnings.

- 56 -

Internal Risk Management Programs
 
BOK Financial may use derivative contracts in managing its interest rate sensitivity as part of its economic hedge of the changes in the fair value of MSR. Changes in the fair value of derivative instruments used in managing interest rate sensitivity and as part of the economic hedge of changes in the fair value of MSR are included in Other operating revenue – Gain (loss) on derivatives, net in the Consolidated Statements of Earnings.

As discussed in Note 5, certain derivative contracts not designated as hedging instruments related to mortgage loan commitments and forward sales contracts are included in Residential mortgage loans held for sale on the Consolidated Balance Sheets. See Note 5 for additional discussion of notional, fair value, and impact on earnings of these contracts.

The following table summarizes the fair values of derivative contracts recorded as Derivative contracts, net assets and liabilities in the Consolidated Balance Sheets at June 30, 2026 (in thousands):
Assets
Notional1
Gross Fair ValueNetting AdjustmentsNet Fair Value Before Cash CollateralCash CollateralFair Value Net of Cash Collateral
Customer risk management programs:
Interest rate contracts$3,250,122 $51,783 $(3,398)$48,385 $(35,788)$12,597 
Energy contracts6,222,463 641,918 (346,852)295,066 (115,821)179,245 
Foreign exchange contracts104,811 101,255 — 101,255 (119)101,136 
Equity option contracts1,593 311 — 311 (50)261 
Total customer risk management programs9,578,989 795,267 (350,250)445,017 (151,778)293,239 
Trading23,735,820 75,004 (45,557)29,447 (563)28,884 
Internal risk management programs527,657 2,600 (12)2,588 — 2,588 
Total derivative contracts$33,842,466 $872,871 $(395,819)$477,052 $(152,341)$324,711 
Liabilities
Notional1
Gross Fair ValueNetting AdjustmentsNet Fair Value Before Cash CollateralCash CollateralFair Value Net of Cash Collateral
Customer risk management programs:
Interest rate contracts$3,250,122 $51,775 $(3,398)$48,377 $— $48,377 
Energy contracts6,269,251 631,126 (346,852)284,274 (120,808)163,466 
Foreign exchange contracts103,588 100,003 — 100,003 — 100,003 
Equity option contracts1,593 311 — 311 — 311 
Total customer risk management programs9,624,554 783,215 (350,250)432,965 (120,808)312,157 
Trading25,993,018 80,367 (45,557)34,810 (24,254)10,556 
Internal risk management programs53,423 2,530 (12)2,518 — 2,518 
Total derivative contracts$35,670,995 $866,112 $(395,819)$470,293 $(145,062)$325,231 
1    Notional amounts for commodity contracts are converted into dollar-equivalent amounts based on dollar prices at the inception of the contract.


- 57 -

The following table summarizes the fair values of derivative contracts recorded as Derivative contracts, net assets and liabilities in the Consolidated Balance Sheets at December 31, 2025 (in thousands):
Assets
Notional 1
Gross Fair ValueNetting AdjustmentsNet Fair Value Before Cash CollateralCash CollateralFair Value Net of Cash Collateral
Customer risk management programs:
Interest rate contracts$2,869,346 $51,144 $(17,199)$33,945 $(15,783)$18,162 
Energy contracts6,245,552 605,067 (271,825)333,242 (136,933)196,309 
Foreign exchange contracts75,349 60,656 (10)60,646 — 60,646 
Equity option contracts1,593 255 — 255 (50)205 
Total customer risk management programs9,191,840 717,122 (289,034)428,088 (152,766)275,322 
Trading22,332,052 63,803 (38,524)25,279 (1,629)23,650 
Internal risk management programs586,991 1,854 (51)1,803 — 1,803 
Total derivative contracts$32,110,883 $782,779 $(327,609)$455,170 $(154,395)$300,775 
Liabilities
Notional 1
Gross Fair ValueNetting AdjustmentsNet Fair Value Before Cash CollateralCash CollateralFair Value Net of Cash Collateral
Customer risk management programs:
Interest rate contracts$2,869,346 $51,101 $(17,199)$33,902 $(811)$33,091 
Energy contracts6,299,141 576,627 (271,825)304,802 (5,240)299,562 
Foreign exchange contracts75,000 60,293 (10)60,283 — 60,283 
Equity option contracts1,593 255 — 255 — 255 
Total customer risk management programs9,245,080 688,276 (289,034)399,242 (6,051)393,191 
Trading26,544,633 75,573 (38,524)37,049 (34,056)2,993 
Internal risk management programs89,972 1,440 (51)1,389 — 1,389 
Total derivative contracts$35,879,685 $765,289 $(327,609)$437,680 $(40,107)$397,573 
1    Notional amounts for commodity contracts are converted into dollar-equivalent amounts based on dollar prices at the inception of the contract.

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The following summarizes the pre-tax net gains (losses) on derivative instruments and where they are recorded in the Consolidated Statements of Earnings (in thousands):
Three Months Ended
June 30, 2026June 30, 2025
Brokerage
and Trading Revenue		Gain (Loss) on Derivatives, NetBrokerage
and Trading
Revenue		Gain (Loss) on Derivatives, Net
Customer risk management programs:
Interest rate contracts$1,345 $— $895 $— 
Energy contracts5,312 — 6,590 — 
Foreign exchange contracts55 — 25 — 
Total customer risk management programs6,712 — 7,510 — 
Trading1
(52,071)— (26,603)— 
Internal risk management programs— (8,490)— 5,535 
Total derivative contracts$(45,359)$(8,490)$(19,093)$5,535 
1    Represents changes in fair value of to-be-announced securities and other derivative instruments held to mitigate market risk of trading securities portfolio, which is offset by changes in fair value of trading securities also included in Other operating revenue - brokerage and trading revenue in the Consolidated Statements of Earnings.
Six Months Ended
June 30, 2026June 30, 2025
Brokerage
and Trading Revenue		Gain (Loss) on Derivatives, NetBrokerage
and Trading
Revenue		Gain (Loss) on Derivatives, Net
Customer risk management programs:
Interest rate contracts2,478 — 1,636 — 
Energy contracts11,964 — 14,200 — 
Foreign exchange contracts86 — 63 — 
Total customer risk management programs14,528 — 15,899 — 
Trading1
13,737 — (100,399)— 
Internal risk management programs— (12,864)— 15,100 
Total derivative contracts$28,265 $(12,864)$(84,500)$15,100 
1    Represents changes in fair value of to-be-announced securities and other derivative instruments held to mitigate market risk of trading securities portfolio, which is offset by changes in fair value of trading securities also included in Other operating revenue - brokerage and trading revenue in the Consolidated Statements of Earnings.

(4) Loans and Allowances for Credit Losses

Loans

Loans are either secured or unsecured based on the type of loan and the financial condition of the borrower. Repayment is generally expected from cash flow or proceeds from the sale of selected assets of the borrower. BOK Financial is exposed to risk of loss on loans due to the borrower's difficulties, which may arise from any number of factors, including problems within the respective industry or local economic conditions. Access to collateral, in the event of borrower default, is reasonably assured through adherence to applicable lending laws and through sound lending standards and credit review procedures. Accounting policies for all loans, excluding residential mortgage loans guaranteed by U.S. government agencies, are as follows:

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Interest is accrued at the applicable interest rate on the outstanding principal amount. Loans are placed on nonaccruing status when, in the opinion of management, full collection of principal or interest is uncertain. Internally risk-graded loans are individually evaluated for nonaccruing status quarterly. Non-risk graded loans are generally placed on nonaccruing status when 90 days or more past due or within 60 days of being notified of the borrower's bankruptcy filing. Interest previously accrued but not collected is charged against interest income when the loan is placed on nonaccruing status. Accrued but not paid interest receivable is included in Receivables in the Consolidated Balance Sheets. Payments received on nonaccruing loans are applied to principal or recognized as interest income, according to management's judgment as to the collectability of principal. Loans may be returned to accruing status when, in the opinion of management, full collection of principal and interest, including principal previously charged off, is probable based on improvements in the borrower's financial condition or a sustained period of performance.

For loans acquired with no evidence of credit deterioration, discounts are accreted on either an individual basis for loans with unique characteristics or on a pool basis for groups of homogeneous loans. Accretion is discontinued when a loan with an individually attributed discount is placed on nonaccruing status.

Modifications of loans to existing borrowers generally consist of interest rate reductions, extension of payment terms, or a combination of these. Modifications may arise either voluntarily through negotiations with the borrower or involuntarily through court order. Payment deferrals up to six months are generally considered to be short-term modifications. Generally, principal and accrued, but unpaid, interest are not voluntarily forgiven. A change to the allowance for credit losses is generally not recorded upon modification because the effect of most modifications made to borrowers experiencing financial difficulty is already included in the allowance methodology.

Performing loans may be renewed under the then-current collateral value, debt service ratio, and other underwriting standards. Nonaccruing loans may be renewed and will remain classified as nonaccruing. 

Occasionally, loans, other than residential mortgage loans, may be held for sale in order to manage credit concentration. These loans are carried at the lower of cost or fair value, with gains or losses recognized in Other operating revenue - Other gains (losses), net in the Consolidated Statements of Earnings.

All loans are charged off when the loan balance or a portion of the loan balance is no longer supported by the paying capacity of the borrower or when the required cash flow is reduced in a modification. The charge-off amount is determined through a quarterly evaluation of available cash resources and collateral values. Internally risk graded loans are evaluated quarterly, and charge-offs are taken in the quarter in which the loss is identified. Non-risk graded loans that are past due between 60 days and 180 days, based on the loan product type, are charged off. Loans to borrowers whose personal obligation has been discharged through Chapter 7 bankruptcy proceedings are charged off within 60 days of notice of the bankruptcy filing, regardless of payment status.

Loan origination and commitment fees and direct loan acquisition and origination costs are deferred and amortized as an adjustment to yield over the life of the loan or over the commitment period, as applicable. Amortization does not anticipate loan prepayments. Net unamortized fees are recognized in full at time of payoff.

Qualifying residential mortgage loans guaranteed by U.S. government agencies have been sold into GNMA pools. Under certain performance conditions specified in government programs, the Company may have the right, but not the obligation to repurchase loans from GNMA pools. These loans no longer qualify for sale accounting and are recognized in the Consolidated Balance Sheets. We do not expect to receive all principal and interest based on the loan's contractual terms. A portion of the principal balance continues to be guaranteed; however, interest accrues at a curtailed rate as specified in the programs. The carrying value of these loans is reduced based on an estimate of the expected cash flows discounted at the original note rate plus a liquidity spread. Guaranteed loans may be modified in accordance with U.S. government agency guidelines. Interest continues to accrue at the modified rate. Guaranteed loans may either be resold into GNMA pools after a performance period specified by the programs or foreclosed and conveyed to the guarantors.

Loans are disaggregated into portfolio segments and further disaggregated into classes. The portfolio segment is the level at which the Company develops and documents a systematic method for determining its allowance for credit losses. Classes are a further disaggregation of portfolio segments based on the risk characteristics of the loans and the Company's method for monitoring and assessing credit risk. 

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Portfolio segments of the loan portfolio are as follows (in thousands):
June 30, 2026December 31, 2025
Fixed
Rate		Variable
Rate		Non-accrualTotalFixed
Rate		Variable
Rate		Non-accrualTotal
Commercial$3,648,332 $12,619,958 $29,158 $16,297,448 $3,494,944 $11,750,021 $36,102 $15,281,067 
Commercial real estate
601,513 5,277,386 6,431 5,885,330 601,044 5,064,265 6,697 5,672,006 
Loans to individuals3,068,897 1,805,487 26,553 4,900,937 3,005,502 1,661,326 31,561 4,698,389 
Total$7,318,742 $19,702,831 $62,142 $27,083,715 $7,101,490 $18,475,612 $74,360 $25,651,462 

Credit Commitments
 
Commitments to extend credit are agreements to lend to a customer as long as there is no violation of conditions established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. At June 30, 2026, outstanding commitments totaled $16.6 billion. Because some commitments are expected to expire before being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. BOK Financial uses the same credit policies in making commitments as it does loans.

The amount of collateral obtained, if deemed necessary, is based upon management's credit evaluation of the borrower.

Standby letters of credit are conditional commitments issued to guarantee the performance of a customer to a third party. Because the credit risk involved in issuing standby letters of credit is essentially the same as that involved in extending loan commitments, BOK Financial uses the same credit policies in evaluating the creditworthiness of the customer. Additionally, BOK Financial uses the same evaluation process in obtaining collateral on standby letters of credit as it does for loan commitments. The term of these standby letters of credit is defined in each commitment and typically corresponds with the underlying loan commitment. At June 30, 2026, outstanding standby letters of credit totaled $619 million. 

Allowances for Credit Losses and Accrual for Off-balance Sheet Credit Risk from Unfunded Loans Commitments

The allowance for loan losses and accrual for off-balance sheet credit risk from unfunded loan commitments represent the portion of the amortized cost basis of loans and related unfunded commitments we do not expect to collect over the asset's contractual life, considering past events, current conditions, and reasonable and supportable forecasts of future economic conditions. The appropriateness of the allowance for credit losses, including industry and product adjustments, is assessed quarterly by a senior management Allowance Committee. This review is based on an ongoing evaluation of the estimated expected credit losses in the portfolio and on unused commitments to provide financing. A well-documented methodology has been developed and is applied by an independent Credit Administration department to assure consistency across the Company.

The allowance for loan losses consists of specific allowances attributed to certain individual loans, generally nonaccruing loans, with dissimilar risk characteristics that have not yet been charged down to amounts we expect to recover and general allowances for estimated credit losses on pools of loans that share similar risk characteristics.

When full collection of principal or interest is uncertain, the loan's risk characteristics have changed and we exclude the loan from the general allowance pool, typically designating it as nonaccruing. For these loans, a specific allowance reflects the expected credit loss.

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We measure specific allowances for loans excluded from the general allowance pool by an evaluation of estimated future cash flows discounted at the loan's initial effective interest rate or the fair value of collateral for certain collateral dependent loans. For a non-collateral dependent loan, the specific allowance is the amount by which the loan's amortized cost basis exceeds its net realizable value. We measure the specific allowance for collateral dependent loans as the amount by which the loan's amortized cost basis exceeds its fair value. When repayment is expected to be provided substantially through the sale of collateral, we deduct estimated selling costs from the collateral's fair value. Generally, for real property held as collateral for loans, third-party appraisals that conform to Uniform Standards of Professional Appraisal Practice serve as the basis for the fair value of real property held as collateral. These appraised values are on an "as-is" basis and generally are not adjusted by the Company. We obtain updated appraisals at least annually or more frequently if market conditions indicate collateral values may have declined. For energy loans, our internal staff of engineers generally determines collateral value of mineral rights based on projected cash flows from proven oil and gas reserves under existing economic and operating conditions. For real property held as collateral for other loans, third-party appraisals that conform to Uniform Standards of Professional Appraisal Practice generally serve as the basis for the fair value. These appraised values are on an "as-is" basis and generally are not adjusted by the Company. We obtain updated appraisals at least annually or more frequently if market conditions indicate collateral values may have declined. Our special assets staff generally determines the value of other collateral based on projected liquidation cash flows under current market conditions. We evaluate collateral values and available cash resources quarterly. Historical statistics may be used to estimate specific allowances in limited situations, such as when a collateral dependent loan is removed from the general allowance pool near the end of a reporting period until an appraisal of collateral value is received or a full assessment of future cash flows is completed.

General allowances estimate expected credit losses on pools of loans sharing similar risk characteristics that are expected to occur over the loan's estimated remaining life. The loan's estimated remaining life represents the contractual term adjusted for amortization, estimates of prepayments, and borrower-owned extension options. Approximately 90% of the committed dollars in the loan portfolio are risk-graded loans with general allowance model inputs that include probability of default, loss given default, and exposure at default. Probability of default is based on the migration of loans from performing to nonperforming using historical life of loan analysis periods. Loss given default is based on the aggregate losses incurred, net of estimated recoveries. Exposure at default represents an estimate of the outstanding amount of credit exposure at the time a default may occur.

Charge-off migration is used to calculate the general allowance for the majority of non-risk graded loans to individuals. The expected credit loss on less than 10% of the committed dollars in the portfolio is calculated using charge-off migration.

The expected credit loss on approximately 1% of the committed dollars in the portfolio is calculated using a non-modeled approach. Specifically, the calculation applies a long-term net charge-off rate to the loan balances, adjusted for the weighted average remaining maturity of each portfolio.
    
In estimating the expected credit losses for general allowances on performing risk-graded loans, each portfolio class is assigned relevant economic loss drivers which best explain variations in portfolio net loss rates. The probability of default estimates for each portfolio class are adjusted for current and forecasted economic conditions. The result is applied to the exposure at default and loss given default to calculate the lifetime expected credit loss estimate. Selection of relevant economic loss drivers is re-evaluated periodically and involves statistical analysis as well as management judgment. The unemployment rate factors significantly in the allowance for loan losses calculation affecting commercial and loans to individuals segments. Other primary factors impacting the commercial portfolio include BBB corporate spreads, real gross domestic product growth rate, and energy commodity prices. The primary commercial real estate variables are vacancy rate and BBB corporate spreads. In addition to the unemployment rate, the forecast for loans to individuals is tied to a home price index. The forecasts may include regional economic factors when localized conditions diverge from national conditions.

An Economic Forecast Committee, consisting of senior management with members largely independent of the allowance process, develops a twelve-month forward-looking forecast for the relevant economic loss drivers. Management develops these forecasts based on external data as well as a view of future economic conditions which may include adjustments for regional conditions. The forecast includes three economic scenarios and probability weights for each scenario. The base forecast represents management's view of the most likely outcome, while the downside forecast reflects reasonably possible worsening economic conditions, and the upside forecast projects reasonably possible improving conditions.

At the end of the one-year reasonable and supportable forecast period, we transition from shorter-term expected losses to long-term loss averages for the loan's estimated remaining life. The difference between short-term loss forecasts and long-term loss averages is run-off over the reversion horizon, up to three years, depending on the forecasted economic scenarios.

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General allowances also consider the estimated impact of factors that are not captured in the modeled results or historical experience. These factors may increase or decrease modeled results by amounts determined by the Allowance Committee. Factors not captured in modeled results or historical experience may include, for example, new lines of business, market conditions that have not been previously encountered, observed changes in credit risk that are not yet reflected in macro-economic factors, or economic conditions that impact loss given default assumptions.

The accrual for off-balance sheet credit risk is maintained at a level that is appropriate to cover estimated losses associated with credit instruments that are not currently recognized as assets such as loan commitments, standby letters of credit, or guarantees that are not unconditionally cancelable by the bank. This accrual is included in Other liabilities in the Consolidated Balance Sheets. The appropriateness of the accrual is determined in the same manner as the allowance for loan losses, with the added consideration of commitment usage over the remaining life for those loans that the bank cannot unconditionally cancel.

A provision for credit losses is charged against or credited to earnings in amounts necessary to maintain an appropriate allowance for credit losses. Recoveries of loans previously charged off are added to the allowance when received.

The activity in the allowance for loan losses and the allowance for off-balance sheet credit losses related to loan commitments and standby letters of credit is summarized as follows (in thousands):
Three Months Ended
June 30, 2026
CommercialCommercial Real EstateLoans to IndividualsTotal
Allowance for loan losses:
Beginning balance$135,619 $86,873 $55,227 $277,719 
Provision for loan losses(699)348 606 255 
Loans charged off(112)— (1,193)(1,305)
Recoveries of loans previously charged off
202 15 588 805 
Ending balance$135,010 $87,236 $55,228 $277,474 
Allowance for off-balance sheet credit risk from unfunded loan commitments:
Beginning balance$17,944 $25,762 $1,631 $45,337 
Provision for off-balance sheet credit risk
(691)747 86 142 
Ending balance$17,253 $26,509 $1,717 $45,479 
Six Months Ended
June 30, 2026
CommercialCommercial Real EstateLoans to IndividualsTotal
Allowance for loan losses:
Beginning balance$137,225 $86,120 $52,515 $275,860 
Provision for loan losses(1,574)1,083 4,478 3,987 
Loans charged off(1,547)— (2,934)(4,481)
Recoveries of loans previously charged off
906 33 1,169 2,108 
Ending balance$135,010 $87,236 $55,228 $277,474 
Allowance for off-balance sheet credit risk from unfunded loan commitments:
Beginning balance$19,723 $30,086 $1,462 $51,271 
Provision for off-balance sheet credit risk
(2,470)(3,577)255 (5,792)
Ending balance$17,253 $26,509 $1,717 $45,479 
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Three Months Ended
June 30, 2025
CommercialCommercial Real EstateLoans to IndividualsTotal
Allowance for loan losses:
Beginning balance$143,505 $93,724 $41,365 $278,594 
Provision for loan losses744 (8,501)6,773 (984)
Loans charged off(35)(126)(1,152)(1,313)
Recoveries of loans previously charged off
184 10 558 752 
Ending balance$144,398 $85,107 $47,544 $277,049 
Allowance for off-balance sheet credit risk from unfunded loan commitments:
Beginning balance$16,167 $33,461 $2,460 $52,088 
Provision for off-balance sheet credit risk
828 97 (21)904 
Ending balance$16,995 $33,558 $2,439 $52,992 
Six Months Ended
June 30, 2025
CommercialCommercial Real EstateLoans to IndividualsTotal
Allowance for loan losses:
Beginning balance$145,153 $91,072 $43,810 $280,035 
Provision for loan losses(111)(6,034)4,825 (1,320)
Loans charged off(1,120)(126)(2,358)(3,604)
Recoveries of loans previously charged off476 195 1,267 1,938 
Ending balance$144,398 $85,107 $47,544 $277,049 
Allowance for off-balance sheet credit risk from unfunded loan commitments:
Beginning balance$18,046 $31,959 $1,635 $51,640 
Provision for off-balance sheet credit risk(1,051)1,599 804 1,352 
Ending balance$16,995 $33,558 $2,439 $52,992 
No provision for credit losses was necessary for the second quarter of 2026. An improvement in economic forecast assumptions, including GDP growth, lower unemployment, and improved vacancy rates compared to the prior quarter, was offset by the impact of loan growth during the quarter.

The allowance for loan losses and recorded investment of the related loans by portfolio segment for each impairment measurement method at June 30, 2026, is as follows (in thousands):
Collectively Measured
for General Allowances		Individually Measured
for Specific Allowances		Total
Recorded InvestmentRelated AllowanceRecorded InvestmentRelated AllowanceRecorded InvestmentRelated
Allowance
Commercial$16,268,290 $131,798 $29,158 $3,212 $16,297,448 $135,010 
Commercial real estate5,878,899 87,236 6,431 — 5,885,330 87,236 
Loans to individuals4,874,384 55,228 26,553 — 4,900,937 55,228 
Total$27,021,573 $274,262 $62,142 $3,212 $27,083,715 $277,474 

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The allowance for loan losses and recorded investment of the related loans by portfolio segment for each measurement method at December 31, 2025, is as follows (in thousands):

Collectively Measured
for General Allowances		Individually Measured
for Specific Allowances		Total
Recorded InvestmentRelated AllowanceRecorded InvestmentRelated AllowanceRecorded InvestmentRelated
Allowance
Commercial$15,244,965 $133,232 $36,102 $3,993 $15,281,067 $137,225 
Commercial real estate5,665,309 83,925 6,697 2,195 5,672,006 86,120 
Loans to individuals4,666,828 52,515 31,561 — 4,698,389 52,515 
Total$25,577,102 $269,672 $74,360 $6,188 $25,651,462 $275,860 

Credit Quality Indicators

The Company utilizes risk grading as primary credit quality indicators as it influences the probability of default which is a key attribute in the expected credit losses calculation. Substantially all commercial as well as commercial real estate loans and certain loans to individuals are risk graded based on a quarterly evaluation of the borrowers' ability to repay the loans. Certain commercial loans and most loans to individuals are small, homogeneous pools that are not risk graded. The credit quality of these loans is based on past due days in accordance with regulatory guidelines.

We have included in the credit quality indicator "pass" loans that are in compliance with the original terms of the agreement and currently exhibit no factors that cause management to have doubts about the borrowers' ability to remain in compliance with the original terms of the agreement, which is consistent with the regulatory guideline of "pass." This also includes past due residential mortgages that are guaranteed by agencies of the U.S. government that continue to accrue interest based on criteria of the guarantors' programs.

Other loans especially mentioned ("Special Mention") are currently performing in compliance with the original terms of the agreement but may have a potential weakness that deserves management's close attention, consistent with regulatory guidelines. Non-graded loans 30 to 59 days past due are categorized as Special Mention.

The risk grading process identifies certain loans that have a well-defined weakness (for example, inadequate debt service coverage or liquidity or marginal capitalization; repayment may depend on collateral or other risk mitigation) that may jeopardize liquidation of the debt and represent a greater risk due to deterioration in the financial condition of the borrower. This is consistent with the regulatory guideline for "substandard." Because the borrowers are still performing in accordance with the original terms of the loan agreements, these loans remain on accruing status. Non-graded loans 60 to 89 days past due are categorized as Accruing Substandard.

Nonaccruing loans represent loans for which full collection of principal and interest is uncertain. This includes certain loans considered "substandard" and all loans considered "doubtful" by regulatory guidelines. Non-graded loans 90 or more days past due are categorized as Nonaccrual.

The probability of default is lowest for pass graded loans and increases for Special Mention and Accruing Substandard.

Vintage represents the year of origination, except for revolving loans which are considered in aggregate. Loans that were once revolving but have converted to term loans without additional underwriting appear in a separate vintage column.

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The following table summarizes the Company’s loan portfolio at June 30, 2026, by the risk grade categories and vintage (in thousands): 
Origination Year
20262025202420232022PriorRevolving LoansRevolving Loans Converted to Term LoansTotal
Commercial:
Services
Pass$510,920 $572,703 $408,662 $420,794 $352,577 $716,908 $982,722 $332 $3,965,618 
Special Mention— 1,381 6,408 90 64 18,468 77,695 — 104,106 
Accruing Substandard— 5,443 6,562 7,520 869 5,171 1,650 12 27,227 
Nonaccrual— 375 29 1,686 838 — — — 2,928 
Total services510,920 579,902 421,661 430,090 354,348 740,547 1,062,067 344 4,099,879 
Loans charged off, year-to-date— — — — — — 1,043 — 1,043 
Healthcare
Pass497,309 1,142,412 474,405 398,903 672,974 542,470 237,766 4 3,966,243 
Special Mention— — 562 — 8,821 88 3 — 9,474 
Accruing Substandard— 1,483 — 16 3,379 82,107 — — 86,985 
Nonaccrual— — 1,162 14,850 — 5,100 — — 21,112 
Total healthcare497,309 1,143,895 476,129 413,769 685,174 629,765 237,769 4 4,083,814 
Energy
Pass34,561 118,121 50,018 38,504 9,256 12,170 2,790,032 — 3,052,662 
Total energy34,561 118,121 50,018 38,504 9,256 12,170 2,790,032 — 3,052,662 
Mortgage finance
Pass— 7,532 — 14,384 — — 429,910 — 451,826 
Total mortgage finance— 7,532 — 14,384 — — 429,910 — 451,826 
General business
Pass532,914 716,052 312,236 252,398 159,474 424,130 2,102,987 1,585 4,501,776 
Special Mention514 5,924 2,049 13,007 3,323 3,053 37,902 123 65,895 
Accruing Substandard14,123 8,507 2,528 4,352 2,333 1,740 2,889 6 36,478 
Nonaccrual2,302 — — — — 2,786 22 8 5,118 
Total general business549,853 730,483 316,813 269,757 165,130 431,709 2,143,800 1,722 4,609,267 
Loans charged off, year-to-date6 33 — — — — 444 21 504 
Total commercial1,592,643 2,579,933 1,264,621 1,166,504 1,213,908 1,814,191 6,663,578 2,070 16,297,448 
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Origination Year
20262025202420232022PriorRevolving LoansRevolving Loans Converted to Term LoansTotal
Commercial real estate:
Pass533,639 1,142,086 1,044,971 399,122 1,237,702 1,299,538 115,622 — 5,772,680 
Special Mention— — — — 34,354 2,005 — — 36,359 
Accruing Substandard3,319 — 1,988 17,154 — 47,399 — — 69,860 
Nonaccrual— — — — — 6,431 — — 6,431 
Total commercial real estate536,958 1,142,086 1,046,959 416,276 1,272,056 1,355,373 115,622 — 5,885,330 
Loans to individuals:
Residential mortgage
Pass262,304 512,129 354,651 231,515 230,143 695,018 501,065 26,357 2,813,182 
Special Mention— — 107 469 56 2,815 2,511 3,387 9,345 
Accruing Substandard— — — — 29 5,188 186 1,070 6,473 
Nonaccrual— 503 932 2,697 1,329 7,583 4,987 737 18,768 
Total residential mortgage262,304 512,632 355,690 234,681 231,557 710,604 508,749 31,551 2,847,768 
Loans charged off, year-to-date— — 10 — — 3 — — 13 
Residential mortgage guaranteed by U.S. government agencies
Pass— 2,216 9,904 12,458 8,162 119,561 — — 152,301 
Nonaccrual— — — — — 7,585 — — 7,585 
Total residential mortgage guaranteed by U.S. government agencies
— 2,216 9,904 12,458 8,162 127,146 — — 159,886 
Personal
Pass235,306 459,230 180,522 159,241 125,561 265,130 462,029 68 1,887,087 
Special Mention5 18 51 14 2 776 5,130 — 5,996 
Nonaccrual— — 51 19 3 127 — — 200 
Total personal235,311 459,248 180,624 159,274 125,566 266,033 467,159 68 1,893,283 
Loans charged off, year-to-date1
2,353 34 — 33 1 — 500 — 2,921 
Total loans to individuals497,615 974,096 546,218 406,413 365,285 1,103,783 975,908 31,619 4,900,937 
Total loans$2,627,216 $4,696,115 $2,857,798 $1,989,193 $2,851,249 $4,273,347 $7,755,108 $33,689 $27,083,715 
1    Includes charge-offs on deposit overdrafts, which are generally charged off at 60 days past due.

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The following table summarizes the Company's loan portfolio at December 31, 2025, by the risk grade categories and vintage (in thousands): 
Origination Year
20252024202320222021PriorRevolving LoansRevolving Loans Converted to Term LoansTotal
Commercial:
Services
Pass$693,147 $462,642 $488,381 $393,685 $265,346 $612,098 $865,163 $491 $3,780,953 
Special Mention1,071 4,369 428 — — 20,011 76,565 — 102,444 
Accruing Substandard4,595 218 9,857 1,421 2,136 3,404 754 — 22,385 
Nonaccrual446 29 — 864 — — 4,796 — 6,135 
Total services699,259 467,258 498,666 395,970 267,482 635,513 947,278 491 3,911,917 
Loans charged off, year-to-date— — — — — — 4,147 21 4,168 
Healthcare
Pass1,110,851 460,630 413,197 744,765 298,992 546,567 226,298 9 3,801,309 
Special Mention— — — 43,576 96 — 5 — 43,677 
Accruing Substandard181 9,589 37,492 4,144 5,170 83,156 — — 139,732 
Nonaccrual— — 14,850 — — 8,638 2 — 23,490 
Total healthcare1,111,032 470,219 465,539 792,485 304,258 638,361 226,305 9 4,008,208 
Loans charged off, year-to-date— — — — 31 — — — 31 
Energy
Pass147,840 58,798 44,882 10,479 2,297 19,500 2,598,446 — 2,882,242 
Total energy147,840 58,798 44,882 10,479 2,297 19,500 2,598,446 — 2,882,242 
Loans charged off, year-to-date— — — — — — 94 — 94 
Mortgage finance:
Pass— — — — — — 177,765 — 177,765 
Total mortgage finance— — — — — — 177,765 — 177,765 
General business
Pass845,421 389,679 424,859 179,660 139,664 318,834 1,888,938 1,369 4,188,424 
Special Mention24,882 1,480 6,920 4,288 7,070 2,099 40,873 106 87,718 
Accruing Substandard641 4,338 4,416 5,441 1,466 — 2,014 — 18,316 
Nonaccrual— — 1,445 2,163 72 2,787 — 10 6,477 
Total general business870,944 395,497 437,640 191,552 148,272 323,720 1,931,825 1,485 4,300,935 
Loans charged off, year-to-date14 — 132 — — — 826 109 1,081 
Total commercial2,829,075 1,391,772 1,446,727 1,390,486 722,309 1,617,094 5,881,619 1,985 15,281,067 
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Origination Year
20252024202320222021PriorRevolving LoansRevolving Loans Converted to Term LoansTotal
Commercial real estate:
Pass948,049 939,354 476,954 1,670,158 671,080 777,510 107,199 — 5,590,304 
Special Mention— — — 6,405 — 3,949 — — 10,354 
Accruing Substandard— 484 — 4,971 29,324 29,872 — — 64,651 
Nonaccrual— — — — — 6,697 — — 6,697 
Total commercial real estate948,049 939,838 476,954 1,681,534 700,404 818,028 107,199 — 5,672,006 
Loans charged off, year-to-date— — — 126 — — — — 126 
Loans to individuals:
Residential mortgage
Pass564,508 404,186 265,734 250,169 280,232 452,195 458,006 29,190 2,704,220 
Special Mention— — — 140 10 5,387 1,628 1,298 8,463 
Accruing Substandard— — 72 — — 12 385 — 469 
Nonaccrual95 1,333 1,314 1,594 1,402 7,280 4,465 780 18,263 
Total residential mortgage564,603 405,519 267,120 251,903 281,644 464,874 464,484 31,268 2,731,415 
Loans charged off, year-to-date— 38 48 — — 56 178 — 320 
Residential mortgage guaranteed by U.S. government agencies
Pass776 3,676 9,453 8,486 2,801 124,581 — — 149,773 
Nonaccrual— — 398 265 — 7,923 — — 8,586 
Total residential mortgage guaranteed by U.S. government agencies
776 3,676 9,851 8,751 2,801 132,504 — — 158,359 
Personal
Pass489,188 188,899 201,427 140,602 101,967 197,075 476,829 282 1,796,269 
Special Mention22 18 46 17 16 4 1,182 — 1,305 
Accruing Substandard6,186 12 — 2 — 129 — — 6,329 
Nonaccrual7 56 4,627 9 12 1 — — 4,712 
Total personal495,403 188,985 206,100 140,630 101,995 197,209 478,011 282 1,808,615 
Loans charged off, year-to-date1
4,325 87 24 19 — 5 25 — 4,485 
Total loans to individuals1,060,782 598,180 483,071 401,284 386,440 794,587 942,495 31,550 4,698,389 
Total loans$4,837,906 $2,929,790 $2,406,752 $3,473,304 $1,809,153 $3,229,709 $6,931,313 $33,535 $25,651,462 
1    Includes charge-offs on deposit overdrafts, which are generally charged off at 60 days past due.

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Nonaccruing Loans

A summary of nonaccruing loans at June 30, 2026, follows (in thousands): 
As of June 30, 2026
TotalWith No
Allowance		With AllowanceRelated Allowance
Commercial:
Healthcare$21,112 $— $21,112 $692 
Services2,928 1,242 1,686 170 
General business5,118 2,368 2,750 2,350 
Total commercial29,158 3,610 25,548 3,212 
Commercial real estate6,431 6,431 — — 
Loans to individuals:
Residential mortgage18,768 18,768 — — 
Residential mortgage guaranteed by U.S. government agencies7,585 7,585 — — 
Personal200 200 — — 
Total loans to individuals26,553 26,553 — — 
Total$62,142 $36,594 $25,548 $3,212 

The majority of our nonaccruing loans are considered collateral dependent where repayment is expected to be provided through operation or sale of the collateral. Nonaccruing commercial and commercial real estate loans are primarily secured by commercial real estate and nonaccruing residential mortgage loans are secured by residential real estate.

A summary of nonaccruing loans at December 31, 2025, follows (in thousands): 
As of December 31, 2025
TotalWith No
Allowance		With AllowanceRelated Allowance
Commercial:
Healthcare$23,490 $18,390 $5,100 $200 
Services6,135 1,339 4,796 1,043 
General business6,477 3,727 2,750 2,750 
Total commercial36,102 23,456 12,646 3,993 
Commercial real estate6,697 — 6,697 2,195 
Loans to individuals:
Residential mortgage18,263 18,263 — — 
Residential mortgage guaranteed by U.S. government agencies8,586 8,586 — — 
Personal4,712 4,712 — — 
Total loans to individuals31,561 31,561 — — 
Total$74,360 $55,017 $19,343 $6,188 

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Loan Modifications to Borrowers Experiencing Financial Difficulty

For the six months ended June 30, 2026, the Company had $103 million of loan modifications to borrowers experiencing financial difficulty including $75 million of healthcare loans, $16 million of commercial real estate loans, and $7.5 million of modifications to residential mortgage loans guaranteed by U.S. government agencies. Modifications generally consist of interest rate reductions, other than insignificant payment delays, term extensions, or a combination thereof. Approximately $96 million of the modifications are term extensions of commercial and commercial real estate loans and $7.5 million are combination modifications to residential mortgage loans guaranteed by U.S. government agencies. During the six months ended June 30, 2026, $4.4 million of loans that were modified in the previous twelve months defaulted. Approximately $2.3 million of these defaults were related to term extensions of general business loans and $1.9 million of these defaults were related to combination modifications to residential mortgage loans guaranteed by U.S. government agencies. A payment default is defined as being 30 or more days past due after modification.

For the six months ended June 30, 2025, the Company had $51 million of loan modifications to borrowers experiencing financial difficulty including $26 million of healthcare loans, $10 million of services loans, and $7.5 million of residential mortgage loans guaranteed by U.S government agencies. Approximately $39 million of the modifications were term extensions of commercial loans, and $7.5 million were combination modifications to residential mortgage loans guaranteed by U.S. government agencies. During the six months ended June 30, 2025, $18 million of loans that were modified in the previous twelve months defaulted. Approximately $11 million of these defaults were related to term extensions of healthcare loans, and $5.3 million of these defaults were related to combination modifications to residential mortgage loans guaranteed by U.S. government agencies.

Past Due Loans

Past due status for all loan classes is based on the actual number of days since the last payment was due according to the contractual terms of the loans, as modified for short-term payment deferral forbearance.

A summary of loans currently performing and past due as of June 30, 2026, is as follows (in thousands):
Past DuePast Due 90 Days or More and Accruing
Current30 to 59
Days		60 to 89 Days90 Days
or More		Total
Commercial:
Services$4,097,686 $255 $1,907 $31 $4,099,879 $3 
Healthcare4,059,524 32 1 24,257 4,083,814 4,307 
Energy3,052,462 200 — — 3,052,662 — 
Mortgage finance451,826 — — — 451,826 — 
General business4,597,635 5,730 1,880 4,022 4,609,267 1,250 
Total commercial16,259,133 6,217 3,788 28,310 16,297,448 5,560 
Commercial real estate5,878,647 252 — 6,431 5,885,330 — 
Loans to individuals:
Residential mortgage2,815,934 18,847 8,123 4,864 2,847,768 682 
Residential mortgage guaranteed by U.S. government agencies51,004 15,530 11,480 81,872 159,886 78,507 
Personal1,892,797 455 21 10 1,893,283 — 
Total loans to individuals4,759,735 34,832 19,624 86,746 4,900,937 79,189 
Total$26,897,515 $41,301 $23,412 $121,487 $27,083,715 $84,749 
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A summary of loans currently performing and past due as of December 31, 2025, is as follows (in thousands):
Past DuePast Due 90 Days or More and Accruing
Current30 to 59
Days		60 to 89 Days90 Days
or More		Total
Commercial:
Services$3,903,616 $3,476 $4,796 $29 $3,911,917 $— 
Healthcare3,984,720 — — 23,488 4,008,208 — 
Energy2,882,242 — — — 2,882,242 — 
Mortgage finance177,765 — — — 177,765 — 
General business4,291,391 5,702 3,842 — 4,300,935 — 
Total commercial15,239,734 9,178 8,638 23,517 15,281,067 — 
Commercial real estate5,664,492 817 — 6,697 5,672,006 — 
Loans to individuals:
Residential mortgage2,714,617 8,570 2,182 6,046 2,731,415 — 
Residential mortgage guaranteed by U.S. government agencies
47,950 17,975 11,377 81,057 158,359 76,535 
Personal1,799,975 3,463 551 4,626 1,808,615 — 
Total loans to individuals4,562,542 30,008 14,110 91,729 4,698,389 76,535 
Total$25,466,768 $40,003 $22,748 $121,943 $25,651,462 $76,535 

(5) Mortgage Banking Activities

Residential Mortgage Loan Production

The Company originates, markets, and services conventional and government-sponsored residential mortgage loans. Generally, conforming fixed-rate residential mortgage loans are held for sale in the secondary market, and non-conforming and adjustable-rate residential mortgage loans are retained for investment. Residential mortgage loans originated for sale by the Company are carried at fair value based on sales commitments and market quotes. Changes in the fair value of mortgage loans held for sale are included in Other operating revenue – Mortgage banking revenue. Residential mortgage loans held for sale also includes the fair value of residential mortgage loan commitments and forward sales commitments, which are considered derivative contracts that have not been designated as hedging instruments for accounting purposes. The volume of mortgage loans originated for sale and secondary market prices are the primary drivers of originating and marketing revenue.

Residential mortgage loan commitments are generally outstanding for 60 to 90 days, which represents the typical period from commitment to originate a residential mortgage loan to when the closed loan is sold to an investor. Residential mortgage loan commitments are subject to both credit and interest rate risk. Credit risk is managed through underwriting policies and procedures, including collateral requirements, which are generally accepted by the secondary loan markets. Exposure to interest rate fluctuations is partially managed through forward sales of residential mortgage-backed securities and forward sales contracts. These latter contracts set the price for loans that will be delivered in the next 60 to 90 days.

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The unpaid principal balance of RMHFS, notional amounts of derivative contracts related to residential mortgage loan commitments, and forward contract sales and their related fair values included in Residential mortgage loans held for sale on the Consolidated Balance Sheets were (in thousands):
June 30, 2026December 31, 2025
Unpaid Principal Balance/
Notional		Fair ValueUnpaid Principal Balance/
Notional		Fair Value
Residential mortgage loans held for sale$99,891 $100,569 $93,110 $93,133 
Residential mortgage loan commitments65,547 2,036 49,048 1,729 
Forward sales contracts145,000 (74)100,500 (232)
$102,531 $94,630 

No RMHFS were 90 days or more past due or considered impaired as of June 30, 2026, or December 31, 2025. No credit losses were recognized on RMHFS for the six month period ended June 30, 2026, and 2025.

Mortgage banking revenue was as follows (in thousands):
Three Months Ended
June 30,		Six Months Ended
June 30,
2026202520262025
Mortgage production revenue:
Net realized gains on sale of mortgage loans$2,157 $1,446 $4,980 $2,902 
Net change in unrealized gain (loss) on mortgage loans held for sale
1,679 415 655 1,409 
Net change in the fair value of mortgage loan commitments(312)269 307 1,298 
Net change in the fair value of forward sales contracts(1,350)(423)158 (1,273)
Total mortgage production revenue
2,174 1,707 6,100 4,336 
Servicing revenue16,811 17,286 33,848 34,472 
Total mortgage banking revenue$18,985 $18,993 $39,948 $38,808 

Mortgage production revenue includes gain (loss) on RMHFS, changes in the fair value of derivative contracts not designated as hedging instruments related to residential mortgage loan commitments, and forward sales contracts. Servicing revenue includes servicing fee income and late charges on loans serviced for others.

Residential Mortgage Servicing

Mortgage servicing rights may be originated or purchased. Both originated and purchased MSR are initially recognized at fair value. The Company has elected to carry all MSR at fair value. Changes in the fair value are recognized in earnings as they occur. The unpaid principal balance of loans serviced for others is the primary driver of servicing revenue.

The following represents a summary of mortgage servicing rights (dollars in thousands):
June 30, 2026December 31, 2025
Number of residential mortgage loans serviced for others121,859 123,263 
Outstanding principal balance of residential mortgage loans serviced for others$21,592,573 $21,760,414 
Weighted average interest rate3.87 %3.83 %
Remaining term (in months)268270

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The following represents activity in capitalized mortgage servicing rights (in thousands):
Three Months Ended June 30,Six Months Ended June 30,
2026202520262025
Beginning Balance$333,381 $342,111 $322,724 $338,145 
Additions4,830 3,063 8,840 5,572 
Acquisitions— — 8,645 14,615 
Change in fair value due to principal payments(10,513)(5,511)(20,666)(11,429)
Change in fair value due to market assumption changes6,300 (5,019)14,455 (12,259)
Ending Balance$333,998 $334,644 $333,998 $334,644 

Changes in the fair value of MSR due to market assumption changes are included in Other operating revenue in the Consolidated Statements of Earnings. Changes in fair value due to principal payments are included in Mortgage banking costs. 

MSR are not traded in active markets. Fair value is determined by discounting the projected net cash flows. Significant market assumptions used to determine fair value based on significant unobservable inputs were as follows:
June 30, 2026December 31, 2025
Discount rate – risk-free rate plus a market premium9.61%9.31%
Prepayment rate – based upon loan interest rate, original term, and loan type
6.80%7.07%
Loan servicing costs – annually per loan based upon loan type:
Performing loans
$73 - $94
$73 - $94
Delinquent loans
$150 - $500
$150 - $500
Loans in foreclosure
$875 - $6,000
$875 - $6,000
Escrow earnings rate – indexed to rates paid on deposit accounts with comparable average life
4.09%3.66%
Primary/secondary mortgage rate spread
125 bps128 bps
Delinquency rate
2.33%2.28%

Changes in primary residential mortgage interest rates directly affect the prepayment speeds used in valuing our MSR. A separate third-party model is used to estimate prepayment speeds based on interest rates, housing turnover rates, estimated loan curtailment, anticipated defaults, and other relevant factors. The prepayment model is updated periodically for changes in market conditions and adjusted to better correlate with actual performance of BOK Financial's servicing portfolio.
(6) Commitments and Contingent Liabilities

Litigation Contingencies

As a member of Visa, BOK Financial is obligated for a proportionate share of certain covered litigation losses incurred by Visa under a retrospective responsibility plan. A contingent liability was recognized for the Company’s share of Visa’s covered litigation liabilities. Visa funded an escrow account to cover litigation claims, including covered litigation losses under the retrospective responsibility plan, with proceeds from its initial public offering in 2008 and from available cash.

BOK Financial currently owns 63,058 Visa Class B-3 shares (formerly B-2 shares) which are convertible into 94,291 shares of Visa Class A shares after final settlement of all covered litigation. Class B-3 shares may be diluted in the future if the escrow fund is not adequate to cover future covered litigation. No value has been currently assigned to the Class B-3 shares. Currently, Visa Class B-3 common stock is convertible under certain circumstances into Visa’s publicly traded Class A common stock at a rate of 1.4953 shares of Class A common stock for each Visa B-3 share, subject to adjustment. Changes to the conversion ratio occur when Visa deposits funds into a litigation escrow fund established by Visa to pay settlements for certain covered litigation that pre-dated Visa’s initial public offering, for which Visa has been effectively indemnified by Visa USA members through reductions to the conversion ratio for its Class B-3 common stock.
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On January 23, 2024, Visa, Inc. stockholders approved an exchange offer which provided holders of Class B-1 shares an option to convert up to 50% of its Class B-1 shares to Visa Class B-2 shares and Visa C shares, and subsequently to freely transferable Visa A common shares, subject to certain restrictions and holding period requirements (the "2024 Exchange Offer"). During the second quarter of 2024, the Company tendered all of its 252,233 Visa Class B-1 shares under the Exchange Offer and received 126,116 Visa B-2 shares and 50,053 Visa C shares in return. The Company then sold 41,148 Visa C shares and donated 8,905 Visa C shares to the BOKF Foundation.

As a condition of participating in the 2024 Exchange Offer, the Company entered into a Makewhole Agreement (the "2024 Makewhole Agreement") with Visa that provides for cash payments to Visa to the extent, if any, that future adjustments to the conversion ratio for the Visa Class B-2 common stock to Class A common stock cause such ratio to fall below zero. The purpose of the 2024 Makewhole Agreement is to preserve the economic benefit of these adjustments to the Class B-1 conversion ratio for the benefit of Visa’s Class A and Class C common stockholders following the exchange.

On April 13, 2026, Visa, Inc. initiated its first successive Exchange Offer (the "Exchange Offer") for holders of Class B-1 or Class B-2 shares (collectively, "Class B shares") to exchange Class B shares for a combination of Visa Class B-3 common shares and Visa Class C common shares, subject to holding periods and certain other conditions contained in the Exchange Offer. The Exchange Offer opened on April 13, 2026 and expired on May 8, 2026. The Company tendered all of its 126,116 Class B-2 Visa shares under the Exchange Offer and received 63,058 newly issued Class B-3 shares subject to the same restrictions on transfer and conversion that applied to Class B-2 shares and 23,765 Class C shares. Under the terms of the Exchange Offer, we were able to sell one-third of the Visa Class C shares in the market upon receipt. During June 2026, we sold 7,921 Visa Class C shares (the equivalent of 31,684 Class A shares), receiving proceeds of $10.2 million from third parties. Our realized gain matched the proceeds since our cost basis in these shares was zero. The Company's remaining 15,844 Visa Class C shares had a value of $21.7 million as of June 30, 2026 and are reported in Other assets on the Consolidated Balance Sheets, resulting in an unrealized gain and were subject to limited transfer restrictions that end on August 9, 2026. These gains are reported in Other gains, net in the Consolidated Statements of Earnings.

The Company also entered into a Makewhole Agreement (the "2026 Makewhole Agreement"). As further described in Visa’s related Issuer Tender Offer Statement on Schedule TO and Prospectus, each dated April 13, 2026 and publicly filed with the U.S. Securities and Exchange Commission, holders of Visa B shares who are subject to multiple Makewhole Agreements are only obligated to reimburse Visa under a Makewhole Agreement that corresponds to one class of Class B common stock at any given time.

Both the 2026 and 2024 Makewhole Agreements and the related escrow fund and transfer restrictions on Visa’s Class B shares will terminate whenever the covered litigation is ultimately resolved, at which future date outstanding shares of Visa Class B shares will be convertible into shares of its Class A common stock at the then-applicable conversion ratio. Conversion of Class B shares did not reduce our proportionate share of the covered litigation losses which may dilute our remaining Class B shares if the escrow fund is not adequate to cover final litigation costs.

On June 24, 2015, BOKF, NA received a complaint that an employee had colluded with a bond issuer and an individual in misusing revenues pledged to municipal bonds for which BOKF, NA served as trustee under the bond indenture. The Company conducted an investigation and concluded that employees in one of its Corporate Trust offices had, with respect to a single group of affiliated bond issuances, violated Company policies and procedures. The relationship manager was terminated. The Company reported the circumstances to, and cooperated with an investigation by, the SEC. On September 7, 2016, BOKF, NA agreed to, and the SEC entered, a consent order finding that BOKF, NA had violated Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act and required BOKF, NA to disgorge $1,067,721 of fees and pay a civil penalty of $600,000. BOKF, NA disgorged the fees and paid the penalty. On August 26, 2016, BOKF, NA was sued in the United States District Court for New Jersey by two bondholders in a putative class action alleging BOKF, NA participated in the fraudulent sale of securities by the principals. On March 12, 2026, the Court lifted the stay for the limited purpose of allowing Defendants to file dispositive Motions. Briefings were completed on July 27, 2026, and the Parties now await a ruling on the dispositive Motions.

On December 28, 2015, in an action brought by the SEC, the New Jersey District Court entered a Consent Judgment against the principals involved in issuing the bonds. On January 8, 2020, the Court entered Final Judgment against the principal individual and his wife for $36,805,051 in principal amount and $10,937,831 in pre-judgment interest. The sale of all remaining collateral securing payment of the bonds has occurred and approximately $29 million remains outstanding. The SEC continues to aggressively pursue collection of the judgment. If the individual principal and his wife cannot pay the bonds, a bondholder loss could become probable. Management has been advised by counsel that BOKF, NA has valid defenses to claims of bondholders and that no loss to the Company is probable. No provision for losses has been made at this time.

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In the ordinary course of business, BOK Financial and its subsidiaries are subject to legal actions and complaints. Management believes, based upon the opinion of counsel, that the actions and liability or loss, if any, resulting from the final outcomes of the proceedings, will not have a material effect on the Company's financial condition, results of operations, or cash flows.

Alternative Investment Commitments

The Company invests in several tax credit entities and other funds as permitted by banking regulations. Consolidation of these investments is based on the variable interest model.

At June 30, 2026, the Company had $443 million in interests in various alternative investments generally consisting of unconsolidated limited partnership interests in entities for which investment return is in the form of low income housing tax credits or other investments in merchant banking activities. These investments are recognized in Other assets on the Consolidated Balance Sheets. This investment balance also includes $128 million of unfunded commitments included in Other liabilities on the Consolidated Balance Sheets.

(7) Shareholders' Equity

On August 4, 2026, the Company declared a quarterly cash dividend of $0.63 per common share payable on or about September 2, 2026, to shareholders of record as of August 19, 2026.

Dividends declared were $0.63 and $1.26 per share during the three and six months ended June 30, 2026, and $0.57 and $1.14 per share during the three and six months ended June 30, 2025.

Accumulated Other Comprehensive Income (Loss)

AOCI includes unrealized gains and losses on AFS securities. AOCI also includes unrealized losses on AFS securities that were transferred from AFS to investment securities in the second quarter of 2022. Such amounts are being amortized over the estimated remaining life of the security as an adjustment to yield, offsetting the related amortization of premium on the transferred securities. Gains and losses in AOCI are net of deferred income taxes.

A rollforward of the components of accumulated other comprehensive income (loss) is included as follows (in thousands):
Unrealized Gain (Loss) on
Available-for-Sale Securities
Investment Securities Transferred from AFSTotal
Balance, Dec. 31, 2024$(412,348)$(90,692)$(503,040)
Net change in unrealized gain (loss)
260,657 — 260,657 
Reclassification adjustments included in earnings:
Interest revenue, Investment securities— 18,638 18,638 
Other comprehensive income (loss), before income taxes260,657 18,638 279,295 
Federal and state income taxes60,994 4,271 65,265 
Other comprehensive income (loss), net of income taxes199,663 14,367 214,030 
Balance, June 30, 2025$(212,685)$(76,325)$(289,010)
Balance, Dec. 31, 2025$(102,569)$(63,601)$(166,170)
Net change in unrealized gain (loss)
(128,537)— (128,537)
Reclassification adjustments included in earnings:
Interest revenue, Investment securities— 14,745 14,745 
Loss on available-for-sale securities, net4,645 — 4,645 
Other comprehensive income (loss), before income taxes(123,892)14,745 (109,147)
Federal and state income taxes(29,277)3,485 (25,792)
Other comprehensive income (loss), net of income taxes(94,615)11,260 (83,355)
Balance, June 30, 2026$(197,184)$(52,341)$(249,525)

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(8) Earnings Per Share

The following table presents the computation of basic and diluted earnings per share (dollars in thousands, except per share data):

Three Months Ended June 30,Six Months Ended
June 30,
2026202520262025
Numerator:
Net income attributable to BOK Financial Corp. shareholders$176,539 $140,018 $332,305 $259,795 
Less: Earnings allocated to participating securities1,231 1,506 2,317 2,774 
Income available to common shareholders - basic and diluted$175,308 $138,512 $329,988 $257,021 
Denominator:
Weighted average shares outstanding - basic and diluted60,080,833 63,208,027 60,057,189 63,376,857 
Basic and diluted earnings per share$2.92 $2.19 $5.49 $4.05 
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(9) Reportable Segments

BOK Financial operates three principal segments: Commercial Banking, Consumer Banking, and Wealth Management, with the remaining operations recorded in Funds Management and Other. Segments are determined based on BOK Financial's organizational structure and services provided.

The CODM for BOK Financial is the Chief Executive Officer. The CODM evaluates the performance of our segments using net income before taxes, which includes the allocation of funds and capital costs and certain indirect allocations. Segment results are tax effected to present revenue from non-taxable activities as if it had been taxable. Additionally, the CODM primarily relies on the spread between interest revenue and interest expense to assess performance and to make resource allocation decisions where the majority of the segment's revenues are from interest. Therefore, interest revenue is presented net of interest expense. The CODM also reviews budget to actual variances monthly when making decisions about the allocation of operating and capital resources to each segment. Credit costs are attributed to the segments based on net loans charged off or recovered. The difference between credit costs attributed to the segment and the consolidated provision for credit losses is attributed to Funds Management and Other.

Modifications of management structure or allocation methodologies may result in changes to previously reported segment data; prior periods have been restated on a comparable basis. See the Reportable Segments section of Management's Discussion and Analysis of Financial Condition and Results of Operations for additional information regarding the Company's reportable segments. Additional information can be found in our most recent Annual Report on Form 10-K.

Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended June 30, 2026 is as follows (in thousands):
Commercial Banking
Consumer Banking
Wealth
Management		Segment TotalFunds Management and Other
BOK
Financial
Corporation
Net interest income from external sources$249,695 $18,073 $26,090 $293,858 $57,972 $351,830 
Net interest income (expense) from internal sources(70,703)39,839 19,288 (11,576)11,576 — 
Net interest income178,992 57,912 45,378 282,282 69,548 351,830 
Net loans charged off and provision for credit losses(145)1,118 (5)968 (968)— 
Net interest income after provision for credit losses179,137 56,794 45,383 281,314 70,516 351,830 
Other operating revenue65,700 36,823 101,104 203,627 33,945 237,572 
Personnel expense50,042 24,715 66,332 141,089 73,005 214,094 
Non-personnel expense32,049 38,721 27,866 98,636 48,949 147,585 
Total other operating expense
82,091 63,436 94,198 239,725 121,954 361,679 
Corporate allocations16,586 16,626 17,312 50,524 (50,524)— 
Net income before taxes$146,160 $13,555 $34,977 $194,692 $33,031 $227,723 
Average assets$23,375,564 $8,648,052 $11,219,080 $43,242,696 $11,315,402 $54,558,098 
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Reportable segments reconciliation to the Consolidated Financial Statements for the six months ended June 30, 2026 is as follows (in thousands):
Commercial BankingConsumer BankingWealth
Management		Segment TotalFunds Management and OtherBOK
Financial
Consolidated
Net interest income from external sources$491,012 $35,861 $45,957 $572,830 $121,554 $694,384 
Net interest income (expense) from internal sources(138,547)78,040 42,395 (18,112)18,112 — 
Net interest income352,465 113,901 88,352 554,718 139,666 694,384 
Net loans charged off and provision for credit losses255 2,626 491 3,372 (3,372)— 
Net interest income after provision for credit losses352,210 111,275 87,861 551,346 143,038 694,384 
Other operating revenue125,768 79,689 211,491 416,948 31,892 448,840 
Personnel expense101,309 50,181 135,745 287,235 138,033 425,268 
Non-personnel expense63,090 76,748 56,622 196,460 94,117 290,577 
Total other operating expense164,399 126,929 192,367 483,695 232,150 715,845 
Corporate allocations32,632 31,312 34,467 98,411 (98,411)— 
Net income before taxes$280,947 $32,723 $72,518 $386,188 $41,191 $427,379 
Average assets$23,029,437 $8,550,763 $11,294,463 $42,874,663 $10,969,855 $53,844,518 
Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended June 30, 2025 is as follows (in thousands):
Commercial Banking
Consumer Banking
Wealth
Management		Segment TotalFunds Management and Other
BOK
Financial
Corporation
Net interest income from external sources$235,765 $13,463 $25,654 $274,882 $53,284 $328,166 
Net interest income (expense) from internal sources(59,939)44,651 19,190 3,902 (3,902)— 
Net interest income175,826 58,114 44,844 278,784 49,382 328,166 
Net loans charged off and provision for credit losses29 1,018 (7)1,040 (1,040)— 
Net interest income after provision for credit losses175,797 57,096 44,851 277,744 50,422 328,166 
Other operating revenue64,432 38,165 103,650 206,247 851 207,098 
Personnel expense50,335 25,527 66,309 142,171 72,540 214,711 
Non-personnel expense30,256 29,949 26,972 87,177 52,615 139,792 
Total other operating expense
80,591 55,476 93,281 229,348 125,155 354,503 
Corporate allocations19,596 15,039 14,471 49,106 (49,106)— 
Net income before taxes$140,042 $24,746 $40,749 $205,537 $(24,776)$180,761 
Average assets$21,318,236 $8,310,875 $11,571,187 $41,200,298 $11,086,654 $52,286,952 
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Reportable segments reconciliation to the Consolidated Financial Statements for the six months ended June 30, 2025 is as follows (in thousands):
Commercial BankingConsumer BankingWealth
Management		Segment TotalFunds Management and OtherBOK
Financial
Consolidated
Net interest income from external sources$467,188 $22,203 $39,596 $528,987 $115,430 $644,417 
Net interest income (expense) from internal sources(113,104)93,163 49,750 29,809 (29,809)— 
Net interest income354,084 115,366 89,346 558,796 85,621 644,417 
Net loans charged off and provision for credit losses177 2,535 (15)2,697 (2,697)— 
Net interest income after provision for credit losses353,907 112,831 89,361 556,099 88,318 644,417 
Other operating revenue119,953 77,223 199,986 397,162 (4,023)393,139 
Personnel expense99,909 51,364 133,554 284,827 144,069 428,896 
Non-personnel expense59,161 61,348 53,993 174,502 98,634 273,136 
Total other operating expense159,070 112,712 187,547 459,329 242,703 702,032 
Corporate allocations36,650 30,474 28,325 95,449 (95,449)— 
Net income before taxes$278,140 $46,868 $73,475 $398,483 $(62,959)$335,524 
Average assets$21,359,263 $8,256,649 $11,469,873 41,085,785 $10,554,734 $51,640,519 

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(10) Fees and Commissions Revenue

Fees and commissions revenue is generated through the sales of products, consisting primarily of financial instruments, and the performance of services for customers under contractual obligations. Revenue from providing services for customers is primarily recognized at the time services are provided in an amount that reflects the consideration we expect to be entitled to for those services. Revenue is recognized based on the application of five steps:

•Identify the contract with a customer
•Identify the performance obligations in the contract
•Determine the transaction price
•Allocate the transaction price to the performance obligations in the contract
•Recognize revenue when (or as) the Company satisfies a performance obligation

For contracts with multiple performance obligations, individual performance obligations are accounted for separately if the customer can benefit from the good or service on its own or with other resources readily available to the customer, and the promise to transfer goods and services to the customer is separately identifiable in the contract. The transaction price is allocated to the performance obligations based on relative standalone selling prices.

Revenue is recognized on a gross basis whenever we have primary responsibility and risk in providing the services or products to our customers and have discretion in establishing the price for the services or products. Revenue is recognized on a net basis whenever we act as an agent for the products or services of others.
 
Brokerage and trading revenue includes revenues from trading, customer hedging, retail brokerage, and investment banking. Trading revenue includes net realized and unrealized gains primarily related to sales of securities to institutional customers and related derivative contracts. Customer hedging revenue includes realized and unrealized changes in the fair value of derivative contracts held for customer risk management programs, including credit valuation adjustments, as necessary. We offer commodity, interest rate, foreign exchange, and equity derivatives to our customers. These customer contracts are offset with contracts with selected counterparties and exchanges to minimize changes in market risk from changes in commodity prices, interest rates, or foreign exchange rates. Retail brokerage revenue represents fees and commissions earned on sales of fixed income securities, annuities, mutual funds, and other financial instruments to retail customers. Investment banking revenue includes fees earned upon completion of underwriting and financial advisory services. Investment banking revenue also includes fees earned in conjunction with loan syndications.
 
Transaction card revenue includes merchant discount fees and electronic funds transfer network fees, net of interchange fees paid to card issuers and assessments paid to card networks. Merchant discount fees represent fees paid by customers for account management and electronic processing of card transactions. Merchant discount fees are recognized at the time the customer's transactions are processed or other services are performed. The Company also maintains the TransFund electronic funds transfer network for the benefit of its members, which includes BOKF, NA. Electronic funds transfer fees are recognized as electronic transactions are processed on behalf of its members. 
 
Fiduciary and asset management revenue includes fees from asset management, custody, recordkeeping, investment advisory, and administration services. Revenue is recognized on an accrual basis at the time the services are performed and may be based on either the fair value of the account or the service provided.
 
Deposit service charges and fees include commercial account service charges, overdraft fees, check card fee revenue and automated service charges, and other deposit service fees. Fees are recognized at least quarterly in accordance with published deposit account agreements and disclosure statements for retail accounts or contractual agreements for commercial accounts. Item charges for overdraft or non-sufficient funds items are recognized as items are presented for payment. Account balance charges and activity fees are accrued monthly and collected in arrears. Commercial account activity fees may be offset by an earnings credit based on account balances. Check card fees represent interchange fees paid by a merchant bank for transactions processed from cards issued by the Company. Check card fees are recognized when transactions are processed.

Mortgage banking revenue includes revenues recognized in conjunction with the origination, marketing, and servicing of conventional and government-sponsored residential mortgage loans. Mortgage production revenue includes net realized gains (losses) on sales of residential mortgage loans in the secondary market and the net change in unrealized gains (losses) on RMHFS. Mortgage production revenue also includes changes in the fair value of derivative contracts not designated as hedging instruments related to residential mortgage loan commitments and forward sales contracts. Mortgage servicing revenue includes servicing fee income and late charges on loans serviced for others.
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Fees and commissions revenue by reportable segment and primary service line is as follows for the three months ended June 30, 2026 (in thousands):
Commercial Banking
Consumer Banking
Wealth ManagementFunds Management and Other
BOK Financial Corporation
Out of Scope1
In Scope2
Trading revenue$— $— $6,650 $— $6,650 $6,650 $— 
Customer hedging revenue
2,716 — 3,350 646 6,712 6,712 — 
Retail brokerage revenue
— — 5,732 — 5,732 — 5,732 
Investment banking revenue
8,391 — 4,965 — 13,356 7,478 5,878 
Brokerage and trading revenue11,107 — 20,697 646 32,450 20,840 11,610 
TransFund EFT network revenue24,646 935 (16)— 25,565 — 25,565 
Merchant services revenue2,722 8 — — 2,730 — 2,730 
Corporate card revenue2,450 — 1,637 (785)3,302 — 3,302 
Transaction card revenue29,818 943 1,621 (785)31,597 — 31,597 
Personal trust revenue— — 30,835 — 30,835 — 30,835 
Corporate trust revenue— — 12,325 — 12,325 — 12,325 
Institutional trust & retirement plan services revenue
— — 20,276 — 20,276 — 20,276 
Investment management services and other revenue
— — 7,571 — 7,571 — 7,571 
Fiduciary and asset management revenue— — 71,007 — 71,007 — 71,007 
Commercial account service charge revenue
17,849 570 738 — 19,157 — 19,157 
Overdraft fee revenue35 6,321 40 (1)6,395 — 6,395 
Check card revenue
— 6,371 — — 6,371 — 6,371 
Automated service charge and other deposit fee revenue
202 1,167 35 (1)1,403 — 1,403 
Deposit service charges and fees18,086 14,429 813 (2)33,326 — 33,326 
Mortgage production revenue— 2,174 — — 2,174 2,174 — 
Mortgage servicing revenue— 17,860 — (1,049)16,811 16,811 — 
Mortgage banking revenue— 20,034 — (1,049)18,985 18,985 — 
Other revenue2,403 2,441 6,943 2,840 14,627 8,978 5,649 
Total fees and commissions revenue
$61,414 $37,847 $101,081 $1,650 $201,992 $48,803 $153,189 
1     Out of scope revenue generally relates to financial instruments or contractual rights and obligations within the scope of other applicable accounting guidance.
2    In scope revenue represents revenue subject to FASB ASC Topic 606, Revenue from Contracts with Customers.

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Fees and commissions revenue by reportable segment and primary service line is as follows for the six months ended June 30, 2026 (in thousands):
Commercial BankingConsumer BankingWealth ManagementFunds Management and OtherBOK Financial Corporation
Out of Scope1
In Scope2
Trading revenue$— $— $25,963 $— $25,963 $25,963 $— 
Customer hedging revenue
6,854 — 7,934 (260)14,528 14,528 — 
Retail brokerage revenue
— — 12,046 — 12,046 — 12,046 
Investment banking revenue
12,868 — 10,651 — 23,519 11,955 11,564 
Brokerage and trading revenue19,722 — 56,594 (260)76,056 52,446 23,610 
TransFund EFT network revenue49,790 1,850 (31)— 51,609 — 51,609 
Merchant services revenue5,155 16 — — 5,171 — 5,171 
Corporate card revenue4,841 — 2,726 (785)6,782 — 6,782 
Transaction card revenue59,786 1,866 2,695 (785)63,562 — 63,562 
Personal trust revenue— — 59,284 — 59,284 — 59,284 
Corporate trust revenue— — 24,084 — 24,084 — 24,084 
Institutional trust & retirement plan services revenue
— — 39,819 — 39,819 — 39,819 
Investment management services and other revenue
— — 14,301 — 14,301 — 14,301 
Fiduciary and asset management revenue— — 137,488 — 137,488 — 137,488 
Commercial account service charge revenue
35,656 1,151 1,449 — 38,256 — 38,256 
Overdraft fee revenue67 12,109 76 1 12,253 — 12,253 
Check card revenue
— 12,190 — — 12,190 — 12,190 
Automated service charge and other deposit fee revenue
405 2,361 80 (1)2,845 — 2,845 
Deposit service charges and fees36,128 27,811 1,605 — 65,544 — 65,544 
Mortgage production revenue— 6,100 — — 6,100 6,100 — 
Mortgage servicing revenue— 35,922 — (2,074)33,848 33,848 — 
Mortgage banking revenue— 42,022 — (2,074)39,948 39,948 — 
Other revenue4,788 7,085 13,123 4,175 29,171 16,718 12,453 
Total fees and commissions revenue
$120,424 $78,784 $211,505 $1,056 $411,769 $109,112 $302,657 
1     Out of scope revenue generally relates to financial instruments or contractual rights and obligations within the scope of other applicable accounting guidance.
2    In scope revenue represents revenue subject to FASB ASC Topic 606, Revenue from Contracts with Customers.
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Fees and commissions revenue by reportable segment and primary service line is as follows for the three months ended June 30, 2025 (in thousands):
Commercial Banking
Consumer Banking
Wealth ManagementFunds Management and Other
BOK Financial Corporation
Out of Scope1
In Scope2
Trading revenue$— $— $14,426 $— $14,426 $14,426 $— 
Customer hedging revenue
3,439 — 3,395 676 7,510 7,510 — 
Retail brokerage revenue
— — 5,113 — 5,113 — 5,113 
Investment banking revenue
5,364 — 5,712 — 11,076 5,050 6,026 
Brokerage and trading revenue8,803 — 28,646 676 38,125 26,986 11,139 
TransFund EFT network revenue23,877 753 (17)— 24,613 — 24,613 
Merchant services revenue2,614 8 — — 2,622 — 2,622 
Corporate card revenue2,086 — 137 103 2,326 — 2,326 
Transaction card revenue28,577 761 120 103 29,561 — 29,561 
Personal trust revenue— — 28,018 — 28,018 — 28,018 
Corporate trust revenue— — 11,705 — 11,705 — 11,705 
Institutional trust & retirement plan services revenue
— — 17,895 — 17,895 — 17,895 
Investment management services and other revenue
— — 6,346 — 6,346 — 6,346 
Fiduciary and asset management revenue— — 63,964 — 63,964 — 63,964 
Commercial account service charge revenue
17,137 585 632 — 18,354 — 18,354 
Overdraft fee revenue26 5,367 53 (15)5,431 — 5,431 
Check card revenue
— 6,053 — — 6,053 — 6,053 
Automated service charge and other deposit fee revenue
247 1,128 106 — 1,481 — 1,481 
Deposit service charges and fees17,410 13,133 791 (15)31,319 — 31,319 
Mortgage production revenue— 1,707 — — 1,707 1,707 — 
Mortgage servicing revenue— 18,141 — (855)17,286 17,286 — 
Mortgage banking revenue— 19,848 — (855)18,993 18,993 — 
Other revenue3,610 3,047 10,129 (1,418)15,368 8,200 7,168 
Total fees and commissions revenue
$58,400 $36,789 $103,650 $(1,509)$197,330 $54,179 $143,151 
1     Out of scope revenue generally relates to financial instruments or contractual rights and obligations within the scope of other applicable accounting guidance.
2    In scope revenue represents revenue subject to FASB ASC Topic 606, Revenue from Contracts with Customers.
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Fees and commissions revenue by reportable segment and primary service line is as follows for the six months ended June 30, 2025 (in thousands):
Commercial Banking
Consumer Banking
Wealth ManagementFunds Management and Other
BOK Financial Corporation
Out of Scope1
In Scope2
Trading revenue$— $— $22,533 $— $22,533 $22,533 $— 
Customer hedging revenue
7,957 — 7,441 501 15,899 15,899 — 
Retail brokerage revenue
— — 10,072 — 10,072 — 10,072 
Investment banking revenue
8,575 — 12,114 — 20,689 8,241 12,448 
Brokerage and trading revenue16,532 — 52,160 501 69,193 46,673 22,520 
TransFund EFT network revenue45,980 1,431 (34)— 47,377 — 47,377 
Merchant services revenue4,787 16 — — 4,803 — 4,803 
Corporate card revenue3,957 — 311 205 4,473 — 4,473 
Transaction card revenue54,724 1,447 277 205 56,653 — 56,653 
Personal trust revenue— — 53,574 — 53,574 — 53,574 
Corporate trust revenue— — 22,814 — 22,814 — 22,814 
Institutional trust & retirement plan services revenue
— — 36,881 — 36,881 — 36,881 
Investment management services and other revenue
— — 11,667 — 11,667 — 11,667 
Fiduciary and asset management revenue— — 124,936 — 124,936 — 124,936 
Commercial account service charge revenue
33,760 1,159 1,254 — 36,173 — 36,173 
Overdraft fee revenue58 10,649 105 (15)10,797 — 10,797 
Check card revenue
— 11,668 — — 11,668 — 11,668 
Automated service charge and other deposit fee revenue
497 2,296 163 — 2,956 — 2,956 
Deposit service charges and fees34,315 25,772 1,522 (15)61,594 — 61,594 
Mortgage production revenue— 4,336 — — 4,336 4,336 — 
Mortgage servicing revenue— 36,150 — (1,678)34,472 34,472 — 
Mortgage banking revenue— 40,486 — (1,678)38,808 38,808 — 
Other revenue7,986 5,879 21,091 (4,694)30,262 16,569 13,693 
Total fees and commissions revenue
$113,557 $73,584 $199,986 $(5,681)$381,446 $102,050 $279,396 
1     Out of scope revenue generally relates to financial instruments or contractual rights and obligations within the scope of other applicable accounting guidance.
2    In scope revenue represents revenue subject to FASB ASC Topic 606, Revenue from Contracts with Customers.
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(11) Fair Value Measurements

Fair value is defined by applicable accounting guidance as the price to sell an asset or transfer a liability in an orderly transaction between market participants in the principal market for the given asset or liability at the measurement date based on market conditions at that date. An orderly transaction assumes exposure to the market for a customary period for marketing activities prior to the measurement date and not a forced liquidation or distressed sale. Certain assets and liabilities are recorded in the Company's financial statements at fair value. Some are recorded on a recurring basis and some on a non-recurring basis.

For some assets and liabilities, observable market transactions and market information might be available. For other assets and liabilities, observable market transactions and market information might not be available. A hierarchy for fair value has been established which categorizes into three levels the inputs to valuation techniques used to measure fair value. The three levels are as follows:

Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1) - Fair value is based on unadjusted quoted prices in active markets for identical assets or liabilities.

Significant Other Observable Inputs (Level 2) - Fair value is based on significant other observable inputs which are generally determined based on a single price for each financial instrument provided to us by an applicable third-party pricing service and is based on one or more of the following:

•Quoted prices for similar, but not identical, assets or liabilities in active markets;
•Quoted prices for identical or similar assets or liabilities in inactive markets;
•Inputs other than quoted prices that are observable, such as interest rate and yield curves, volatilities, prepayment speeds, loss severities, credit risks, and default rates;
•Other inputs derived from or corroborated by observable market inputs.

Significant Unobservable Inputs (Level 3) - Fair value is based upon model-based valuation techniques for which at least one significant assumption is not observable in the market.

Transfers between levels are recognized as of the end of the reporting period. There were no transfers in or out of quoted prices in active markets for identical instruments to significant other observable inputs or significant unobservable inputs during the three and six months ended June 30, 2026, and 2025, respectively. Transfers between significant other observable inputs and significant unobservable inputs during the three and six months ended June 30, 2026, and 2025 were immaterial.

The underlying methods used by the third-party pricing services are considered in determining the primary inputs used to determine fair values. Management has evaluated the methodologies employed by the third-party pricing services by comparing the price provided by the pricing service with other sources, including brokers' quotes, sales or purchases of similar instruments, and discounted cash flows to establish a basis for reliance on the pricing service values. Significant differences between the pricing service provided value and other sources are discussed with the pricing service to understand the basis for their values. Based on all observable inputs, management may adjust prices obtained from third-party pricing services to more appropriately reflect the prices that would be received to sell assets or paid to transfer liabilities in orderly transactions in the current market. No significant adjustments were made to prices provided by third-party pricing services at June 30, 2026, or December 31, 2025.

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Assets and Liabilities Measured at Fair Value on a Recurring Basis

The fair value of financial assets and liabilities measured on a recurring basis was as follows as of June 30, 2026 (in thousands):
TotalQuoted Prices in Active Markets for Identical Instruments (Level 1)Significant Other Observable Inputs (Level 2)Significant Unobservable Inputs
(Level 3)
Assets:
Trading securities:
Residential agency mortgage-backed securities$4,826,434 $— $4,826,434 $— 
Municipal securities83,079 — 83,079 — 
Other trading securities43,475 — 43,475 — 
Total trading securities4,952,988 — 4,952,988 — 
Available-for-sale securities:
U.S. Treasury securities989 989 — — 
Municipal securities112,845 — 112,845 — 
Residential agency mortgage-backed securities10,129,404 — 10,129,404 — 
Residential non-agency mortgage-backed securities686,050 — 686,050 — 
Commercial agency mortgage-backed securities
2,653,019 — 2,653,019 — 
Other debt securities473 — — 473 
Total available-for-sale securities
13,582,780 989 13,581,318 473 
Fair value option securities:
Residential agency mortgage-backed securities16,150 — 16,150 — 
Commercial agency mortgage-backed securities12,311 — 12,311 — 
Total fair value option securities28,461 — 28,461 — 
Residential mortgage loans held for sale1
102,531 — 94,669 7,862 
Mortgage servicing rights, net2
333,998 — — 333,998 
Derivative contracts, net of cash margin3
324,711 1,740 322,971 — 
Liabilities:
Derivative contracts, net of cash margin3
$325,231 $379 $324,852 $— 
1Residential mortgage loans held for sale measured at fair value on a recurring basis using significant unobservable inputs (Level 3) consist of residential mortgage loans intended for sale to U.S. government agencies that fail to meet conforming standards and are valued at 92.93% of the unpaid principal balance.
2A reconciliation of the beginning and ending fair value of mortgage servicing rights and disclosures of significant assumptions used to determine fair value are presented in Note 5, Mortgage Banking Activities.
3See Note 3 for detail of fair value of derivative contracts by contract type. Derivative contracts in asset and liability positions that were valued based on quoted prices in active markets for identical instruments (Level 1) are primarily exchange-traded interest rate derivative contracts held for trading and internal risk management purposes.


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The fair value of financial assets and liabilities measured on a recurring basis was as follows as of December 31, 2025 (in thousands):
TotalQuoted Prices in Active Markets for Identical Instruments (Level 1)Significant Other Observable Inputs (Level 2)Significant Unobservable Inputs
(Level 3)
Assets:
Trading securities:
U.S. government securities$9,237 $— $9,237 $— 
Residential agency mortgage-backed securities5,307,849 — 5,307,849 — 
Municipal securities39,233 — 39,233 — 
Other trading securities36,426 — 36,426 — 
Total trading securities5,392,745 — 5,392,745 — 
Available-for-sale securities:
U.S. Treasury securities980 980 — — 
Municipal securities184,273 — 184,273 — 
Residential agency mortgage-backed securities9,598,627 — 9,598,627 — 
Residential non-agency mortgage-backed securities696,028 — 696,028 — 
Commercial agency mortgage-backed securities
3,126,244 — 3,126,244 — 
Other debt securities473 — — 473 
Total available-for-sale securities
13,606,625 980 13,605,172 473 
Fair value option securities — Residential agency mortgage-backed securities102,096 — 102,096 — 
Residential mortgage loans held for sale1
94,630 — 88,335 6,295 
Mortgage servicing rights, net2
322,724 — — 322,724 
Derivative contracts, net of cash margin3
300,775 1,022 299,753 — 
Liabilities:
Derivative contracts, net of cash margin3
$397,573 $12 $397,561 $— 
1Residential mortgage loans held for sale measured at fair value on a recurring basis using significant unobservable inputs (Level 3) consist of residential mortgage loans intended for sale to U.S. government agencies that fail to meet conforming standards and are valued at 82.84% of the unpaid principal balance.
2A reconciliation of the beginning and ending fair value of mortgage servicing rights and disclosures of significant assumptions used to determine fair value are presented in Note 5, Mortgage Banking Activities.
3See Note 3 for detail of fair value of derivative contracts by contract type. Derivative contracts in asset and liability positions that were valued based on quoted prices in active markets for identical instruments (Level 1) are primarily exchange-traded interest rate derivative contracts held for trading and internal risk management purposes.
- 88 -

Following is a description of the Company's valuation methodologies used for assets and liabilities measured on a recurring basis:
Securities

The fair values of trading, AFS, and fair value option securities are based on quoted prices for identical instruments in active markets, when available. If quoted prices for identical instruments are not available, fair values are based on significant other observable inputs such as quoted prices of comparable instruments or interest rates and credit spreads, yield curves, volatilities, prepayment speeds, and loss severities. The Company has elected to carry all residential mortgage-backed securities guaranteed by U.S. government agencies held as economic hedges against changes in the fair value of MSR at fair value with changes in the fair value recognized in earnings.

The fair value of certain AFS and held-to-maturity municipal and other debt securities may be based on significant unobservable inputs. These significant unobservable inputs include limited observed trades, projected cash flows, current credit rating of the issuers and, when applicable, the insurers of the debt and observed trades of similar debt. Discount rates are primarily based on reference to interest rate spreads on comparable securities of similar duration and credit rating as determined by the nationally-recognized rating agencies adjusted for a lack of trading volume. Significant unobservable inputs are developed by investment securities professionals involved in the active trading of similar securities. A summary of significant inputs used to value these securities follows. A management committee composed of senior members from the Company's Corporate Treasury, Risk Management, and Finance departments assesses the appropriateness of these inputs quarterly.

Derivatives

All derivative instruments are carried on the balance sheet at fair value. Fair values for exchange-traded contracts are based on quoted prices. Fair values for over-the-counter interest rate, commodity, and foreign exchange contracts are based on valuations provided either by third-party dealers in the contracts, quotes provided by independent pricing services, or a third-party provided pricing model that uses significant other observable market inputs.

Credit risk is considered in determining the fair value of derivative instruments. Management determines fair value adjustments based on various risk factors including, but not limited to, current fair value, probability of default, and loss given default.

We also consider our own credit risk in determining the fair value of derivative contracts. Changes in our credit rating would affect the fair value of our derivative liabilities. In the event of a credit downgrade, the fair value of our derivative liabilities could increase.

Residential Mortgage Loans Held for Sale

Residential mortgage loans held for sale are carried on the balance sheet at fair value. The Company has elected to carry all residential mortgage loans originated for sale at fair value. Changes in the fair value of these financial instruments are recognized in earnings. The fair values of RMHFS are based upon quoted market prices of such loans sold in securitization transactions, including related unfunded loan commitments and forward sales contracts. The fair value of mortgage loans that were unable to be sold to U.S. government agencies were determined using quoted prices of loans that are sold in securitization transactions with a liquidity discount applied.

- 89 -

Fair Value of Assets and Liabilities Measured on a Non-Recurring Basis

Assets measured at fair value on a non-recurring basis include collateral for certain nonaccruing loans and real property and other assets acquired to satisfy loans, which are based primarily on comparisons to completed sales of similar assets.

The following represents the carrying value of assets measured at fair value on a non-recurring basis (and related losses) during the period. The carrying value represents only those assets with a balance at June 30, 2026, for which the fair value was adjusted during the six months ended June 30, 2026 (in thousands):
Fair Value Adjustments for the
Carrying Value at June 30, 2026
Three Months Ended
June 30, 2026
Recognized in:
Six Months Ended
June 30, 2026
Recognized in:
Quoted Prices
in Active Markets for Identical Instruments		Significant
Other
Observable
Inputs		Significant
Unobservable
Inputs		Gross charge-offs against allowance for loan lossesOther gains (losses), netGross charge-offs against allowance for loan lossesOther gains (losses), net
Nonaccruing loans$— $— $6 $5 $— $5 $— 
Real estate and other repossessed assets
$— $185 $— $— $(32)$— $(32)

The following represents the carrying value of assets measured at fair value on a non-recurring basis (and related losses) during the period. The carrying value represents only those assets with a balance at June 30, 2025, for which the fair value was adjusted during the six months ended June 30, 2025 (in thousands):
Fair Value Adjustments for the
Carrying Value at June 30, 2025
Three Months Ended
June 30, 2025
Recognized in:
Six Months Ended
June 30, 2025
Recognized in:
Quoted Prices
in Active Markets for Identical Instruments		Significant
Other
Observable
Inputs		Significant
Unobservable
Inputs		Gross charge-offs against allowance for loan lossesOther gains (losses), netGross charge-offs against allowance for loan lossesOther gains (losses), net
Real estate and other repossessed assets
$— $— $1,636 $— $(1)— (357)

The fair value of collateral-dependent nonaccruing loans secured by real estate and real estate and other repossessed assets and the related fair value adjustments are generally based on unadjusted third-party appraisals. Our appraisal review policies require appraised values to be supported by observed inputs derived principally from or corroborated by observable market data. Appraisals that are not based on observable inputs or that require significant adjustments or fair value measurements that are not based on third-party appraisals are considered to be based on significant unobservable inputs. Non-recurring fair value measurements of collateral-dependent nonaccruing loans and real estate and other repossessed assets based on significant unobservable inputs are generally due to estimates of current fair values between appraisal dates. Significant unobservable inputs include listing prices for the same or comparable assets, uncorroborated expert opinions, or management's knowledge of the collateral or industry. Non-recurring fair value measurements of collateral dependent loans secured by mineral rights are generally determined by our internal staff of engineers based on projected cash flows under current market conditions and are based on significant unobservable inputs. Projected cash flows are discounted according to risk characteristics of the underlying oil and gas properties. Assets are evaluated to demonstrate with reasonable certainty that crude oil, natural gas, and natural gas liquids can be recovered from known oil and gas reservoirs under existing economic and operating conditions at current prices with existing conventional equipment, operating methods, and costs. Significant unobservable inputs are developed by asset management and workout professionals and approved by senior Credit Administration executives.
- 90 -

A summary of quantitative information about Non-recurring Fair Value Measurements based on Significant Unobservable Inputs (Level 3) as of June 30, 2026 follows (dollars in thousands):

Fair ValueValuation Technique(s)Unobservable InputRange
(Weighted Average)
Nonaccruing loans$6 Discounted cash flowsManagement knowledge of industry and non-real estate collateral
56% - 56% (56%)1
1    Represents fair value as a percentage of the unpaid principal balance.

A summary of quantitative information about Non-recurring Fair Value Measurements based on Significant Unobservable Inputs (Level 3) as of June 30, 2025 follows (dollars in thousands):

Fair ValueValuation Technique(s)Unobservable InputRange
(Weighted Average)
Real estate and other repossessed assets$1,636 Discounted cash flows
Marketability adjustments off appraised value1
70% - 98% (96%)
1    Marketability adjustments include consideration of estimated costs to sell which is approximately 10% of the fair value.
- 91 -

Fair Value of Financial Instruments

The following table presents the carrying values and estimated fair values of all financial instruments, including those financial assets and liabilities that are not measured and reported at fair value on a recurring basis or are measured at fair value on a non-recurring basis as of June 30, 2026 (in thousands):
Carrying
Value		Estimated
Fair
Value		Quoted Prices in Active Markets for Identical Instruments (Level 1)Significant Other Observable Inputs
(Level 2)		Significant Unobservable Inputs
(Level 3)
Cash and due from banks$975,769 $975,769 $975,769 $— $— 
Interest-bearing cash and cash equivalents545,597 545,597 545,597 — — 
Trading securities:
Residential agency mortgage-backed securities4,826,434 4,826,434 — 4,826,434 — 
Municipal securities83,079 83,079 — 83,079 — 
Other trading securities43,475 43,475 — 43,475 — 
Total trading securities4,952,988 4,952,988 — 4,952,988 — 
Investment securities:
Municipal securities36,856 37,304 — 6,116 31,188 
Residential agency mortgage-backed securities1,558,327 1,414,665 — 1,414,665 — 
Commercial agency mortgage-backed securities16,662 16,189 — 16,189 — 
Other debt securities15,513 14,848 — 14,848 — 
Total investment securities1,627,358 1,483,006 — 1,451,818 31,188 
Allowance for credit losses(77)— — — — 
Investment securities, net of allowance1,627,281 1,483,006 — 1,451,818 31,188 
Available-for-sale securities:
U.S. Treasury securities989 989 989 — — 
Municipal securities112,845 112,845 — 112,845 — 
Residential agency mortgage-backed securities10,129,404 10,129,404 — 10,129,404 — 
Residential non-agency mortgage-backed securities686,050 686,050 — 686,050 — 
Commercial agency mortgage-backed securities
2,653,019 2,653,019 — 2,653,019 — 
Other debt securities473 473 — — 473 
Total available-for-sale securities
13,582,780 13,582,780 989 13,581,318 473 
Fair value option securities:
Residential agency mortgage-backed securities16,150 16,150 — 16,150 — 
Commercial agency mortgage-backed securities12,311 12,311 — 12,311 — 
Total fair value option securities28,461 28,461 — 28,461 — 
Residential mortgage loans held for sale102,531 102,531 — 94,669 7,862 
Loans:
Commercial16,297,448 16,101,285 — — 16,101,285 
Commercial real estate5,885,330 5,774,037 — — 5,774,037 
Loans to individuals4,900,937 4,787,816 — — 4,787,816 
Total loans27,083,715 26,663,138 — — 26,663,138 
Allowance for loan losses(277,474)— — — — 
Loans, net of allowance26,806,241 26,663,138 — — 26,663,138 
Mortgage servicing rights333,998 333,998 — — 333,998 
Derivative instruments with positive fair value, net of cash margin324,711 324,711 1,740 322,971 — 
Deposits with no stated maturity36,004,559 36,004,559 — — 36,004,559 
Time deposits3,851,282 3,835,276 — — 3,835,276 
Other borrowed funds4,577,911 4,577,667 — — 4,577,667 
Subordinated debentures396,661 391,969 — 391,969 — 
Derivative instruments with negative fair value, net of cash margin325,231 325,231 379 324,852 — 

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The following table presents the carrying values and estimated fair values of all financial instruments, including those financial assets and liabilities that are not measured and reported at fair value on a recurring basis or are measured at fair value on a non-recurring basis as of December 31, 2025 (in thousands):
Carrying
Value		Estimated
Fair
Value		Quoted Prices in Active Markets for Identical Instruments (Level 1)Significant Other Observable Inputs
(Level 2)		Significant Unobservable Inputs
(Level 3)
Cash and due from banks$1,001,107 $1,001,107 $1,001,107 $— $— 
Interest-bearing cash and cash equivalents656,995 656,995 656,995 — — 
Trading securities:
U.S. government securities9,237 9,237 — 9,237 — 
Residential agency mortgage-backed securities5,307,849 5,307,849 — 5,307,849 — 
Municipal securities39,233 39,233 — 39,233 — 
Other trading securities36,426 36,426 — 36,426 — 
Total trading securities5,392,745 5,392,745 — 5,392,745 — 
Investment securities:
Municipal securities88,215 89,343 — 11,204 78,139 
Residential agency mortgage-backed securities1,664,175 1,541,608 — 1,541,608 — 
Commercial agency mortgage-backed securities16,516 16,186 — 16,186 — 
Other debt securities15,538 14,868 — 14,868 — 
Total investment securities1,784,444 1,662,005 — 1,583,866 78,139 
Allowance for credit losses(202)— — — — 
Investment securities, net of allowance1,784,242 1,662,005 — 1,583,866 78,139 
Available-for-sale securities:
U.S. Treasury securities980 980 980 — — 
Municipal securities184,273 184,273 — 184,273 — 
Residential agency mortgage-backed securities9,598,627 9,598,627 — 9,598,627 — 
Residential non-agency mortgage-backed securities696,028 696,028 — 696,028 — 
Commercial agency mortgage-backed securities
3,126,244 3,126,244 — 3,126,244 — 
Other debt securities473 473 — — 473 
Total available-for-sale securities
13,606,625 13,606,625 980 13,605,172 473 
Fair value option securities — Residential agency mortgage-backed securities102,096 102,096 — 102,096 — 
Residential mortgage loans held for sale94,630 94,630 — 88,335 6,295 
Loans:
Commercial15,281,067 15,223,531 — — 15,223,531 
Commercial real estate5,672,006 5,597,767 — — 5,597,767 
Loans to individuals4,698,389 4,565,165 — — 4,565,165 
Total loans25,651,462 25,386,463 — — 25,386,463 
Allowance for loan losses(275,860)— — — — 
Loans, net of allowance25,375,602 25,386,463 — — 25,386,463 
Mortgage servicing rights322,724 322,724 — — 322,724 
Derivative instruments with positive fair value, net of cash margin300,775 300,775 1,022 299,753 — 
Deposits with no stated maturity35,795,923 35,795,923 — — 35,795,923 
Time deposits3,639,083 3,629,060 — — 3,629,060 
Other borrowed funds4,237,655 4,237,752 — — 4,237,752 
Subordinated debentures396,589 395,323 — 395,323 — 
Derivative instruments with negative fair value, net of cash margin397,573 397,573 12 397,561 — 

Because no market exists for certain of these financial instruments and management does not intend to sell these financial instruments, the fair values shown in the tables above may not represent values at which the respective financial instruments could be sold individually or in the aggregate at the given reporting date.
- 93 -

(12) Subsequent Events

The Company evaluated events from the date of the consolidated financial statements on June 30, 2026, through the issuance of those consolidated financial statements included in this Quarterly Report on Form 10-Q. No events were identified requiring recognition in and/or disclosure in the consolidated financial statements.

- 94 -

Six-Month Financial Summary – Unaudited
Consolidated Daily Average Balances, Average Yields and Rates
(In thousands, except per share data)Six Months Ended
June 30, 2026June 30, 2025
Average
Balance		Revenue/
Expense
Yield/
Rate1
Average
Balance		Revenue/
Expense
Yield/
Rate1
Assets
Interest-bearing cash and cash equivalents$564,004 $10,144 3.63 %$535,012 $11,855 4.47 %
Trading securities5,747,848 135,178 4.74 %6,382,141 160,359 5.05 %
Investment securities1,711,819 11,919 1.39 %1,949,319 13,770 1.41 %
Available-for-sale securities13,584,418 269,639 3.95 %13,091,406 258,933 3.85 %
Fair value option securities98,764 2,238 4.71 %53,158 1,497 5.50 %
Restricted equity securities411,910 15,519 7.54 %369,344 14,086 7.63 %
Residential mortgage loans held for sale85,441 2,508 5.85 %75,018 2,321 6.08 %
Loans26,349,944 813,243 6.22 %24,122,687 803,292 6.71 %
Allowance for loan losses(276,995)(279,082)
Loans, net of allowance26,072,949 813,243 6.29 %23,843,605 803,292 6.79 %
Total earning assets
48,277,153 1,260,388 5.25 %46,299,003 1,266,113 5.46 %
Receivable on unsettled securities sales185,077 206,882 
Cash and other assets5,382,288 5,134,634 
Total assets$53,844,518 $51,640,519 
Liabilities and equity
Interest-bearing deposits:
Transaction$26,767,571 $352,262 2.65 %$25,859,533 $408,737 3.19 %
Savings890,159 2,368 0.54 %848,991 2,323 0.55 %
Time3,759,897 64,677 3.47 %3,482,001 68,455 3.96 %
Total interest-bearing deposits31,417,627 419,307 2.69 %30,190,525 479,515 3.20 %
Funds purchased and repurchase agreements721,440 10,616 2.97 %858,453 13,848 3.25 %
Other borrowings6,140,103 118,464 3.89 %5,327,024 119,545 4.53 %
Subordinated debentures396,624 12,288 6.20 %115,430 3,672 6.42 %
Total interest-bearing liabilities38,675,794 560,675 2.92 %36,491,432 616,580 3.41 %
Noninterest-bearing demand deposits7,688,255 8,056,758 
Due on unsettled securities purchases456,820 464,487 
Other liabilities991,269 900,237 
Total equity6,032,380 5,727,605 
Total liabilities and equity$53,844,518 $51,640,519 
Tax-equivalent net interest income
$699,713 2.33 %$649,533 2.05 %
Tax-equivalent net interest income to earning assets
2.91 %2.79 %
Less tax-equivalent adjustment5,329 5,116 
Net interest income
694,384 644,417 
Provision for credit losses
— — 
Other operating revenue448,840 393,139 
Other operating expense715,845 702,032 
Net income before taxes
427,379 335,524 
Federal and state income taxes95,077 75,683 
Net income332,302 259,841 
Net income (loss) attributable to non-controlling interests(3)46 
Net income attributable to BOK Financial Corporation shareholders
$332,305 $259,795 
Earnings per share:
Basic and diluted$5.49 $4.05 
1    Yield calculations are shown on a tax-equivalent basis at the statutory federal and state rates for the periods presented. The yield calculations exclude security trades that have been recorded on trade date with no corresponding interest income and the unrealized gains and losses. The yield calculation also includes average loan balances for which the accrual of interest has been discontinued and are net of unearned income. Yield/rate calculations are generally based on the conventions that determine how interest income and expense is accrued.
- 95 -

Quarterly Financial Summary – Unaudited
Consolidated Daily Average Balances, Average Yields and Rates
(Dollars in thousands, except per share data)
Three Months Ended
June 30, 2026March 31, 2026
Average
Balance		Revenue/
Expense
Yield/
Rate1
Average
Balance		Revenue/
Expense
Yield/
Rate1
Assets
Interest-bearing cash and cash equivalents$550,518 $5,011 3.65 %$577,641 $5,133 3.60 %
Trading securities5,876,732 70,590 4.85 %5,617,531 64,588 4.64 %
Investment securities, net of allowance1,676,175 5,770 1.38 %1,747,860 6,149 1.41 %
Available-for-sale securities
13,554,693 135,676 3.98 %13,614,473 133,963 3.93 %
Fair value option securities71,064 849 4.51 %126,772 1,389 4.83 %
Restricted equity securities461,753 8,838 7.66 %361,514 6,681 7.39 %
Residential mortgage loans held for sale93,685 1,452 6.22 %77,105 1,056 5.42 %
Loans26,769,638 413,667 6.20 %25,925,585 399,576 6.25 %
Allowance for loan losses(277,546)(276,437)
Loans, net of allowance26,492,092 413,667 6.26 %25,649,148 399,576 6.31 %
Total earning assets
48,776,712 641,853 5.27 %47,772,044 618,535 5.23 %
Receivable on unsettled securities sales196,521 173,506 
Cash and other assets5,584,865 5,177,459 
Total assets$54,558,098 $53,123,009 
Liabilities and equity
Interest-bearing deposits:
Transaction$26,826,903 $176,460 2.64 %$26,707,581 $175,802 2.67 %
Savings902,531 1,206 0.54 %877,650 1,162 0.54 %
Time3,818,067 32,443 3.41 %3,701,080 32,234 3.53 %
Total interest-bearing deposits31,547,501 210,109 2.67 %31,286,311 209,198 2.71 %
Funds purchased and repurchase agreements520,881 4,016 3.09 %924,228 6,600 2.90 %
Other borrowings6,922,451 66,982 3.88 %5,349,061 51,482 3.90 %
Subordinated debentures396,642 6,197 6.25 %396,606 6,091 6.14 %
Total interest-bearing liabilities39,387,475 287,304 2.93 %37,956,206 273,371 2.92 %
Noninterest-bearing demand deposits7,682,623 7,693,948 
Due on unsettled securities purchases494,740 418,478 
Other liabilities952,785 1,030,182 
Total equity6,040,475 6,024,195 
Total liabilities and equity$54,558,098 $53,123,009 
Tax-equivalent net interest income
$354,549 2.34 %$345,164 2.31 %
Tax-equivalent net interest income to earning assets
2.91 %2.90 %
Less tax-equivalent adjustment2,719 2,610 
Net interest income
351,830 342,554 
Provision for credit losses
— — 
Other operating revenue237,572 211,268 
Other operating expense361,679 354,166 
Net income before taxes
227,723 199,656 
Federal and state income taxes51,141 43,936 
Net income176,582 155,720 
Net income (loss) attributable to non-controlling interests
43 (46)
Net income attributable to BOK Financial Corporation shareholders
$176,539 $155,766 
Earnings per share:
Basic and diluted$2.92 $2.58 
1    Yield calculations are shown on a tax-equivalent basis at the statutory federal and state rates for the periods presented. The yield calculations exclude security trades that have been recorded on trade date with no corresponding interest income and the unrealized gains and losses. The yield calculation also includes average loan balances for which the accrual of interest has been discontinued and are net of unearned income. Yield/rate calculations are generally based on the conventions that determine how interest income and expense is accrued.
- 96 -

(Dollars in thousands, except per share data)
Three Months Ended
December 31, 2025September 30, 2025
Average BalanceRevenue /Expense
Yield/
Rate1
Average BalanceRevenue / Expense
Yield/
Rate1
Assets
Interest-bearing cash and cash equivalents$546,045 $5,302 3.85 %$495,091 $5,482 4.39 %
Trading securities5,295,598 63,296 4.83 %5,603,200 72,770 5.25 %
Investment securities, net of allowance1,804,984 6,381 1.41 %1,861,565 6,560 1.41 %
Available-for-sale securities
13,564,939 134,440 3.94 %13,386,515 133,452 3.93 %
Fair value option securities72,229 913 4.83 %105,651 1,441 5.45 %
Restricted equity securities250,430 4,522 7.22 %337,055 6,605 7.84 %
Residential mortgage loans held for sale91,414 1,349 5.84 %91,422 1,405 6.08 %
Loans25,242,551 412,170 6.48 %24,826,139 419,303 6.70 %
Allowance for loan losses(277,580)(277,398)
Loans, net of allowance24,964,971 412,170 6.55 %24,548,741 419,303 6.78 %
Total earning assets
46,590,610 628,373 5.36 %46,429,240 647,018 5.53 %
Receivable on unsettled securities sales227,678 162,035 
Cash and other assets5,034,058 5,100,801 
Total assets$51,852,346 $51,692,076 
Liabilities and equity
Interest-bearing deposits:
Transaction$27,396,541 $199,008 2.88 %$26,076,475 $206,400 3.14 %
Savings852,390 1,163 0.54 %867,939 1,197 0.55 %
Time3,729,596 34,252 3.64 %3,641,985 34,236 3.73 %
Total interest-bearing deposits31,978,527 234,423 2.91 %30,586,399 241,833 3.14 %
Funds purchased and repurchase agreements1,185,566 10,360 3.47 %873,800 7,250 3.29 %
Other borrowings3,008,388 32,032 4.22 %5,048,301 57,724 4.54 %
Subordinated debentures241,482 3,722 6.12 %— — — %
Total interest-bearing liabilities36,413,963 280,537 3.06 %36,508,500 306,807 3.33 %
Noninterest-bearing demand deposits8,009,082 7,894,847 
Due on unsettled securities purchases452,673 329,361 
Other liabilities1,015,185 996,216 
Total equity5,961,443 5,963,152 
Total liabilities and equity$51,852,346 $51,692,076 
Tax-equivalent net interest income
$347,836 2.30 %$340,211 2.20 %
Tax-equivalent net interest income to earning assets
2.98 %2.91 %
Less tax-equivalent adjustment2,555 2,565 
Net interest income
345,281 337,646 
Provision for credit losses
— 2,000 
Other operating revenue244,282 210,709 
Other operating expense361,054 369,770 
Net income before taxes
228,509 176,585 
Federal and state income taxes51,243 35,714 
Net income177,266 140,871 
Net income (loss) attributable to non-controlling interests(35)(23)
Net income attributable to BOK Financial Corporation shareholders
$177,301 $140,894 
Earnings per share:
Basic and diluted$2.89 $2.22 
1    Yield calculations are shown on a tax-equivalent basis at the statutory federal and state rates for the periods presented. The yield calculations exclude security trades that have been recorded on trade date with no corresponding interest income and the unrealized gains and losses. The yield calculation also includes average loan balances for which the accrual of interest has been discontinued and are net of unearned income. Yield/rate calculations are generally based on the conventions that determine how interest income and expense is accrued.
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(Dollars in thousands, except per share data)Three Months Ended
June 30, 2025
Average BalanceRevenue / Expense
Yield/
Rate1
Assets
Interest-bearing cash and cash equivalents$506,330 $5,626 4.46 %
Trading securities6,876,788 86,488 5.05 %
Investment securities, net of allowance1,918,969 6,762 1.41 %
Available-for-sale securities
13,218,569 131,360 3.89 %
Fair value option securities88,323 1,319 5.90 %
Restricted equity securities390,191 7,545 7.73 %
Residential mortgage loans held for sale86,543 1,346 6.13 %
Loans24,176,549 404,555 6.71 %
Allowance for loan losses(278,191)
Loans, net of allowance23,898,358 404,555 6.79 %
Total earning assets
46,984,071 645,001 5.47 %
Receivable on unsettled securities sales228,563 
Cash and other assets5,074,318 
Total assets$52,286,952 
Liabilities and equity
Interest-bearing deposits:
Transaction$25,859,336 $204,216 3.17 %
Savings853,062 1,155 0.54 %
Time3,465,780 33,072 3.83 %
Total interest-bearing deposits30,178,178 238,443 3.17 %
Funds purchased and repurchase agreements782,039 6,820 3.50 %
Other borrowings6,019,948 67,410 4.49 %
Subordinated debentures99,846 1,588 6.38 %
Total interest-bearing liabilities37,080,011 314,261 3.40 %
Noninterest-bearing demand deposits7,958,538 
Due on unsettled securities purchases503,490 
Other liabilities951,112 
Total equity5,793,801 
Total liabilities and equity$52,286,952 
Tax-equivalent net interest income
$330,740 2.07 %
Tax-equivalent net interest income to earning assets
2.80 %
Less tax-equivalent adjustment2,574 
Net interest income
328,166 
Provision for credit losses
— 
Other operating revenue207,098 
Other operating expense354,503 
Net income before taxes
180,761 
Federal and state income taxes40,691 
Net income140,070 
Net income (loss) attributable to non-controlling interests
52 
Net income attributable to BOK Financial Corporation shareholders
$140,018 
Earnings per share:
Basic and diluted$2.19 
1    Yield calculations are shown on a tax-equivalent basis at the statutory federal and state rates for the periods presented. The yield calculations exclude security trades that have been recorded on trade date with no corresponding interest income and the unrealized gains and losses. The yield calculation also includes average loan balances for which the accrual of interest has been discontinued and are net of unearned income. Yield/rate calculations are generally based on the conventions that determine how interest income and expense is accrued.
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Quarterly Earnings Trends – Unaudited
(In thousands, except share and per share data)
Three Months Ended
June 30, 2026Mar. 31, 2026Dec. 31, 2025Sep. 30, 2025June 30, 2025
Interest revenue$639,134 $615,925 $625,818 $644,453 $642,427 
Interest expense287,304 273,371 280,537 306,807 314,261 
Net interest income
351,830 342,554 345,281 337,646 328,166 
Provision for credit losses— — — 2,000 — 
Net interest income after provision for credit losses
351,830 342,554 345,281 335,646 328,166 
Other operating revenue
Brokerage and trading revenue32,450 43,606 47,310 43,239 38,125 
Transaction card revenue31,597 31,965 31,564 29,463 29,561 
Fiduciary and asset management revenue71,007 66,481 68,347 63,878 63,964 
Deposit service charges and fees33,326 32,218 32,039 31,896 31,319 
Mortgage banking revenue18,985 20,963 19,013 19,764 18,993 
Other revenue14,627 14,544 16,591 16,190 15,368 
Total fees and commissions201,992 209,777 214,864 204,430 197,330 
Other gains (losses), net42,415 (216)28,078 8,264 8,140 
Gain (loss) on derivatives, net(8,490)(4,374)(2,366)(453)5,535 
Gain (loss) on fair value option securities, net— (2,074)551 630 1,112 
Change in fair value of mortgage servicing rights6,300 8,155 1,407 (2,375)(5,019)
Gain (loss) on available-for-sale securities, net(4,645)— 1,748 213 — 
Total other operating revenue237,572 211,268 244,282 210,709 207,098 
Other operating expense
Personnel214,094 211,174 222,726 226,347 214,711 
Business promotion11,152 9,226 11,516 9,960 9,139 
Professional fees and services13,799 14,295 18,371 15,137 15,402 
Net occupancy and equipment34,151 33,182 32,693 33,040 32,657 
FDIC and other insurance6,183 5,685 6,078 7,302 6,439 
FDIC special assessment— — (9,479)(1,209)(523)
Data processing and communications51,707 51,768 51,299 50,062 49,597 
Printing, postage, and supplies3,745 3,679 4,077 4,036 4,067 
Amortization of intangible assets2,390 2,443 2,656 2,656 2,656 
Mortgage banking costs11,879 11,757 10,663 10,668 6,711 
Other expense12,579 10,957 10,454 11,771 13,647 
Total other operating expense361,679 354,166 361,054 369,770 354,503 
Net income before taxes227,723 199,656 228,509 176,585 180,761 
Federal and state income taxes51,141 43,936 51,243 35,714 40,691 
Net income176,582 155,720 177,266 140,871 140,070 
Net income (loss) attributable to non-controlling interests
43 (46)(35)(23)52 
Net income attributable to BOK Financial Corporation shareholders
$176,539 $155,766 $177,301 $140,894 $140,018 
Earnings per share:
Basic and diluted$2.92$2.58$2.89$2.22$2.19
Average shares used in computation:
Basic and diluted60,080,833 60,033,282 60,916,929 62,840,270 63,208,027 


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PART II. Other Information

Item 1. Legal Proceedings
 
See discussion of legal proceedings at Note 6 to the Consolidated Financial Statements.


Item 1A. Risk Factors

There are no material changes from the risk factors set forth under Part I, Item 1A. "Risk Factors" in the Company's Annual Report on Form 10-K for the year ended December 31, 2025.
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds
 
The following table provides information with respect to purchases made by or on behalf of the Company or any "affiliated purchaser" (as defined in Rule 10b-18(a)(3) under the Securities Exchange Act of 1934), of the Company's common stock during the three months ended June 30, 2026.
 
Period
Total Number of Shares Purchased2
Average Price Paid per Share
Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs1
Maximum Number of Shares that May Yet Be Purchased Under the Plans
April 1 to April 30, 2026458 $128.06 — 2,017,039 
May 1 to May 31, 2026370 $133.36 — 2,017,039 
June 1 to June 30, 20269,562 $138.99 2,519 2,014,520 
Total10,390 2,519 
1On July 29, 2025, the Company's Board authorized the Company to repurchase up to five million shares of the Company's common stock. As of June 30, 2026, the Company had repurchased 2,985,480 shares under this plan. Future repurchases of the Company's common stock will vary based on market conditions, regulatory limitations, and other factors.
2The Company may repurchase vested shares from employees to cover taxes in connection with employee equity compensation. During the three month period ended June 30, 2026, 7,871 share purchases were made in connection with employee equity compensation net tax settlements for vested equity awards.
Item 5. Other Information

Trading Plans

No Company director or officer (as defined in Exchange Act Rule 16a-1(f)) has adopted, modified, or terminated any trading arrangements during the second quarter of 2026.

Certain of our officers or directors have made elections to participate in, and are participating in, our dividend reinvestment plan and 401(k) plan, and have made, and may from time to time make, elections to have shares withheld to cover withholding taxes on issuances of shares to such officers or directors, which may be designed to satisfy the affirmative defense conditions of Rule 10b5-1 under the Exchange Act or may constitute non-Rule 10b5-1 trading arrangements (as defined in Item 408(c) of Regulation S-K).

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Item 6. Exhibits
31.1
31.2
32
101
Interactive data files pursuant to Rule 405 of Regulation S-T: (i) the Consolidated Balance Sheets, (ii) the Consolidated Statements of Earnings, (iii) the Consolidated Statements of Changes in Equity, (iv) the Consolidated Statement of Cash Flows and (v) the Notes to Consolidated Financial Statements. The XBRL instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document.
104
Cover Page Interactive Data File - (formatted as Inline XBRL and contained in Exhibit 101)

Items 3 and 4 are not applicable and have been omitted.
- 101 -

Signatures


Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.


BOK FINANCIAL CORPORATION
(Registrant)



Date:        August 4, 2026           



/s/ Martin E. Grunst
Martin E. Grunst
Executive Vice President and
Chief Financial Officer

    
/s/ Michael J. Rogers
Michael J. Rogers
Senior Vice President and
Chief Accounting Officer

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