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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) 
Oklahoma 73-1373454
(State or other jurisdiction
of Incorporation or Organization)		 (IRS Employer
Identification No.)
Bank of Oklahoma Tower
Boston Avenue at Second Street
Tulsa, Oklahoma 74172
(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 class Trading Symbol Name of each exchange on which registered
Common Stock, par value $0.00006 per share BOKF Nasdaq 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.

Term Definition
AFS
Available-For-Sale
AI Artificial Intelligence
AOCI Accumulated Other Comprehensive Income
ASC
Accounting Standards Codification
ASR Accelerated Share Repurchase
ASU
Accounting Standards Update
ATM
Automated Teller Machine
Board Board of Directors of BOK Financial Corporation
BOK Financial BOK Financial Corporation
BOKF BOK Financial Corporation
CECL
Current Expected Credit Losses
CODM
Chief Operating Decision Maker
Company BOK Financial Corporation
EFT Electronic Funds Transfer
FASB Financial Accounting Standards Board
FDIC Federal Deposit Insurance Corporation
FHLB
Federal Home Loan Bank
FTE
Full Time Equivalent
GAAP
Generally Accepted Accounting Principles in the United States of America
GDP Gross Domestic Product
GNMA Government National Mortgage Association
MMBtu Million 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
SEC Securities and Exchange Commission
SOFR Secured Overnight Financing Rate
SVaR Stressed Value at Risk
VA U.S. Department of Veterans Affairs
VaR Value at Risk
WTI West 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.
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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
Change Volume Yield/Rate Change Volume Yield/Rate
Tax-equivalent interest revenue:
Interest-bearing cash and cash equivalents
 $ (122) $ (219) $ 97  $ (1,711) $ 580  $ (2,291)
Trading securities 6,002  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)
Loans 14,091  15,238  (1,147) 9,951  71,338  (61,387)
Total tax-equivalent interest revenue 23,318  19,210  4,108  (5,725) 61,248  (66,973)
Interest expense:
Transaction deposits 658  1,725  (1,067) (56,475) 13,568  (70,043)
Savings deposits 44  39  5  45  100  (55)
Time deposits 209  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 borrowings 15,500  15,533  (33) (1,081) 17,045  (18,126)
Subordinated debentures 106  (1) 107  8,616  8,847  (231)
Total interest expense 13,933  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 adjustment 109  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 Ended Increase (Decrease) % Increase (Decrease) Six Months Ended Increase (Decrease) % Increase (Decrease)
June 30, 2026 Mar. 31, 2026 June 30, 2026 June 30, 2025
Brokerage and trading revenue
 $ 32,450  $ 43,606  $ (11,156) (26) % $ 76,056  $ 69,193  $ 6,863  10  %
Transaction card revenue 31,597  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 revenue 18,985  20,963  (1,978) (9) % 39,948  38,808  1,140  3  %
Other revenue 14,627  14,544  83  1  % 29,171  30,262  (1,091) (4) %
Total fees and commissions 201,992  209,777  (7,785) (4) % 411,769  381,446  30,323  8  %
Other gains (losses), net 42,415  (216) 42,631  N/A 42,199  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/A 14,455  (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.




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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.


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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, 2026 March 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  %
Institutional 27,518,003  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:
Fiduciary 37,020,210  20,837  0.23  % 34,861,659  19,771  0.23  %
Non-fiduciary 22,751,138  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, 2026 June 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  %
Institutional 27,518,003  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:
Fiduciary 37,020,210  40,608  0.22  % 33,057,806  36,248  0.22  %
Non-fiduciary 22,751,138  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,
2026 2025 2026 2025
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 value 6,224,874  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 Ended Increase (Decrease) % Increase (Decrease) Six Months Ended Increase (Decrease) % Increase (Decrease)
June 30, 2026 Mar. 31, 2026 June 30, 2026 June 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 commitments 65,547  83,674  65,547  64,508 
Less: Prior period end outstanding commitments 83,674  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 sale 20  % 30  % (1,000)  bps 25  % 15  % 1,000   bps
Realized margin on funded mortgage loans 1.01  % 1.22  % (21)  bps 1.10  % 0.77  % 33   bps
Production revenue as a percentage of production volume 0.83  % 1.48  % (65)  bps 1.15  % 1.07  % 8   bps
Primary mortgage interest rates1:
Average 6.41  % 6.11  % 30   bps 6.26  % 6.81  % (55)  bp
Period end 6.49  % 6.38  % 11    bps 6.49  % 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 rates 0.31  % 0.31  % —   bp 0.31  % 0.30  % 1   bp
1    Primary rates disclosed in Table 5 above represent rates generally available to borrowers on 30 year conforming mortgage loans.



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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 Ended Six Months Ended
June 30, 2026 Mar. 31, 2026 June 30, 2026 June 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 rights 6,300  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.


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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 Ended Increase (Decrease) %
Increase (Decrease)		 Six Months Ended Increase (Decrease) %
Increase (Decrease)
June 30, 2026 Mar. 31, 2026 June 30, 2026 June 30, 2025
Regular compensation $ 121,299  $ 122,193  $ (894) (1) % $ 243,492  $ 241,844  $ 1,648  1  %
Incentive compensation:
Cash-based 49,683  52,694  (3,011) (6) % 102,377  102,924  (547) (1) %
Share-based 5,020  5,286  (266) (5) % 10,306  12,346  (2,040) (17) %
Deferred compensation 9,092  182  8,910  N/A 9,274  2,535  6,739  N/A
Total incentive compensation 63,795  58,162  5,633  10  % 121,957  117,805  4,152  4  %
Employee benefits 29,000  30,819  (1,819) (6) % 59,819  69,247  (9,428) (14) %
Total personnel expense 214,094  211,174  2,920  1  % 425,268  428,896  (3,628) (1) %
Business promotion 11,152  9,226  1,926  21  % 20,378  17,957  2,421  13  %
Professional fees and services 13,799  14,295  (496) (3) % 28,094  28,671  (577) (2) %
Net occupancy and equipment 34,151  33,182  969  3  % 67,333  65,649  1,684  3  %
FDIC and other insurance 6,183  5,685  498  9  % 11,868  13,026  (1,158) (9) %
Data processing and communications 51,707  51,768  (61) —  % 103,475  97,175  6,300  6  %
Printing, postage, and supplies 3,745  3,679  66  2  % 7,424  7,706  (282) (4) %
Amortization of intangible assets 2,390  2,443  (53) (2) % 4,833  5,308  (475) (9) %
Mortgage banking costs 11,879  11,757  122  1  % 23,636  14,400  9,236  64  %
Other expense 12,579  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 Ended Increase (Decrease) % Increase (Decrease) Six Months Ended Increase (Decrease) % Increase (Decrease)
June 30, 2026 Mar. 31, 2026 June 30, 2026 June 30, 2025
Commercial Banking
 $ 146,160  $ 134,787  $ 11,373  8  % $ 280,947  $ 278,140  $ 2,807  1  %
Consumer Banking 13,555  19,168  (5,613) (29) % 32,723  46,868  (14,145) (30) %
Wealth Management 34,977  37,541  (2,564) (7) % 72,518  73,475  (957) (1) %
Segment total 194,692  191,496  3,196  2  % 386,188  398,483  (12,295) (3) %
Funds Management and Other 33,031  8,160  24,871  N/A 41,191  (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 Ended Increase (Decrease) %
Increase
(Decrease)		 Six Months Ended Increase (Decrease) %
Increase
(Decrease)
June 30, 2026 Mar. 31, 2026 June 30, 2026 June 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 off 179,137  173,073  6,064  4  % 352,210  353,907  (1,697) —  %
Other operating revenue 65,700  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 expense 32,049  31,041  1,008  3  % 63,090  59,161  3,929  7  %
Total other operating expense 82,091  82,308  (217) —  % 164,399  159,070  5,329  3  %
Corporate allocations 16,586  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 Ended Increase (Decrease) %
Increase
(Decrease)		 Six Months Ended Increase (Decrease) %
Increase
(Decrease)
June 30, 2026 Mar. 31, 2026 June 30, 2026 June 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 sources 39,839  38,201  1,638  4  % 78,040  93,163  (15,123) (16) %
Net interest income 57,912  55,989  1,923  3  % 113,901  115,366  (1,465) (1) %
Net loans charged off 1,118  1,508  (390) (26) % 2,626  2,535  91  4  %
Net interest income after net loans charged off 56,794  54,481  2,313  4  % 111,275  112,831  (1,556) (1) %
Other operating revenue 36,823  42,866  (6,043) (14) % 79,689  77,223  2,466  3  %
Personnel expense 24,715  25,466  (751) (3) % 50,181  51,364  (1,183) (2) %
Non-personnel expense 38,721  38,027  694  2  % 76,748  61,348  15,400  25  %
Total other operating expense 63,436  63,493  (57) —  % 126,929  112,712  14,217  13  %
Corporate allocations 16,626  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 loans 2,633,853  2,584,226  49,627  2  % 2,609,176  2,256,018  353,158  16  %
Average deposits 8,592,876  8,389,039  203,837  2  % 8,491,521  8,211,102  280,419  3  %
Average invested capital 341,538  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 Ended Increase (Decrease) %
Increase
(Decrease)		 Six Months Ended Increase (Decrease) %
Increase
(Decrease)
June 30, 2026 Mar. 31, 2026 June 30, 2026 June 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 sources 19,288  23,107  (3,819) (17) % 42,395  49,750  (7,355) (15) %
Net interest income 45,378  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 recovered 45,383  42,478  2,905  7  % 87,861  89,361  (1,500) (2) %
Other operating revenue 101,104  110,387  (9,283) (8) % 211,491  199,986  11,505  6  %
Personnel expense 66,332  69,413  (3,081) (4) % 135,745  133,554  2,191  2  %
Non-personnel expense 27,866  28,756  (890) (3) % 56,622  53,993  2,629  5  %
Total other operating expense 94,198  98,169  (3,971) (4) % 192,367  187,547  4,820  3  %
Corporate allocations 17,312  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 loans 2,479,191  2,430,864  48,327  2  % 2,455,161  2,231,731  223,430  10  %
Average deposits 10,656,194  10,782,785  (126,591) (1) % 10,719,140  10,743,106  (23,966) —  %
Average invested capital 349,916  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.

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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, 2026 Mar. 31, 2026 Dec. 31, 2025 Sep. 30, 2025 June 30, 2025
Commercial:
Services $ 4,099,879  $ 3,901,933  $ 3,911,917  $ 3,710,643  $ 3,658,807 
Healthcare 4,083,814  3,955,763  4,008,208  3,878,543  3,808,936 
Energy 3,052,662  3,005,693  2,882,242  2,681,512  2,734,713 
Mortgage finance 451,826  228,242  177,765  84,271  — 
General business 4,609,267  4,481,452  4,300,935  4,157,971  4,181,726 
Total commercial 16,297,448  15,573,083  15,281,067  14,512,940  14,384,182 
Commercial real estate:
Multifamily 2,570,246  2,553,709  2,432,330  2,500,323  2,473,365 
Industrial 1,283,315  1,418,626  1,368,436  1,396,795  1,304,211 
Office 852,721  821,569  814,139  811,601  690,086 
Retail 670,893  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 estate 396,487  367,319  353,867  328,020  356,035 
Total commercial real estate 5,885,330  5,884,679  5,672,006  5,752,607  5,521,441 
Loans to individuals:
Residential mortgage 2,847,768  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 
Personal 1,893,283  1,785,243  1,808,615  1,771,639  1,627,454 
Total loans to individuals 4,900,937  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, 2026 Mar. 31, 2026 Dec. 31, 2025 Sep. 30, 2025 June 30, 2025
Texas:
Commercial $ 7,628,676  $ 7,489,036  $ 7,383,319  $ 6,800,577  $ 6,893,246 
Commercial real estate 2,063,517  2,149,123  2,057,016  2,107,335  1,997,598 
Loans to individuals 1,090,244  1,077,386  1,066,827  1,037,831  996,341 
Total Texas 10,782,437  10,715,545  10,507,162  9,945,743  9,887,185 
Oklahoma:
Commercial 4,528,261  3,907,911  3,829,109  3,692,319  3,455,696 
Commercial real estate 656,369  612,981  589,709  574,126  512,075 
Loans to individuals 3,161,854  3,065,886  3,005,460  2,927,185  2,725,320 
Total Oklahoma 8,346,484  7,586,778  7,424,278  7,193,630  6,693,091 
Arizona:
Commercial 1,344,873  1,378,256  1,253,824  1,228,593  1,166,745 
Commercial real estate 1,445,762  1,448,141  1,332,658  1,348,838  1,165,927 
Loans to individuals 219,062  220,116  224,354  222,963  226,727 
Total Arizona 3,009,697  3,046,513  2,810,836  2,800,394  2,559,399 
Colorado:
Commercial 2,071,731  2,125,660  2,127,979  2,132,770  2,185,658 
Commercial real estate 590,820  596,517  600,668  589,307  791,171 
Loans to individuals 191,015  191,721  200,378  208,323  217,088 
Total Colorado 2,853,566  2,913,898  2,929,025  2,930,400  3,193,917 
Kansas/Missouri:
Commercial 337,120  291,075  282,189  270,068  303,692 
Commercial real estate 529,988  537,709  571,331  618,052  556,390 
Loans to individuals 182,925  117,617  142,392  142,408  155,154 
Total Kansas/Missouri 1,050,033  946,401  995,912  1,030,528  1,015,236 
New Mexico:
Commercial 310,768  308,712  311,636  282,479  282,918 
Commercial real estate 538,269  484,623  465,228  458,720  443,516 
Loans to individuals 47,787  48,099  49,589  51,056  55,714 
Total New Mexico 896,824  841,434  826,453  792,255  782,148 
Arkansas:
Commercial 76,019  72,433  93,011  106,134  96,227 
Commercial real estate 60,605  55,585  55,396  56,229  54,764 
Loans to individuals 8,050  8,806  9,389  9,881  10,244 
Total Arkansas 144,674  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, 2026 Mar. 31, 2026 Dec. 31, 2025 Sep. 30, 2025 June 30, 2025
Loan commitments $ 16,618,152  $ 16,175,429  $ 15,856,740  $ 15,266,953  $ 14,736,539 
Standby letters of credit 618,919  616,908  606,697  643,166  702,008 
Unpaid principal balance of residential mortgage loans sold with recourse 27,954  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 institutions 82,778 
Exchanges and clearing organizations 62,555 
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, 2026 Mar. 31, 2026 Dec. 31, 2025 Sep. 30, 2025 June 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 off 805  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 estate 5,914,630  5,779,715  5,581,588  5,743,572  5,495,152 
Loans to individuals 4,839,524  4,715,130  4,623,492  4,592,422  4,365,702 
Net charge-offs (annualized) to average loans 0.01  % 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 individuals 0.05  % 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 commitments 0.27  % 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:
Base Downside Upside
Scenario probability weighting 50% 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, 2026 Mar. 31, 2026 Dec. 31, 2025 Sep. 30, 2025 June 30, 2025
Nonaccruing loans:
Commercial:
Healthcare $ 21,112  $ 21,138  $ 23,490  $ 24,507  $ 28,743 
Services 2,928  1,260  6,135  7,647  11,329 
Energy —  —  —  31  40 
General business 5,118  2,868  6,477  85  45 
Total commercial 29,158  25,266  36,102  32,270  40,157 
Commercial real estate 6,431  6,601  6,697  6,809  6,925 
Loans to individuals:
Residential mortgage 18,768  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 
Personal 200  194  4,712  4,712  4,613 
Total loans to individuals 26,553  28,137  31,561  33,315  32,245 
Total nonaccruing loans 62,142  60,004  74,360  72,394  79,327 
Real estate and other repossessed assets 508  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 loans 0.23  % 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 Loans Real Estate and Other Repossessed Assets Total Nonperforming Assets
Commercial Commercial Real Estate Loan to Individuals Total
Balance, March 31, 2026 $ 25,266  $ 6,601  $ 28,137  $ 60,004  $ 15  $ 60,019 
Additions 4,123  —  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 Loans Real Estate and Other Repossessed Assets Total Nonperforming Assets
Commercial Commercial Real Estate Loan to Individuals Total
Balance, Dec. 31, 2025 $ 36,102  $ 6,697  $ 31,561  $ 74,360  $ 176  $ 74,536 
Additions 5,844  —  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, 2026 Mar. 31, 2026 Dec. 31, 2025 Sep. 30, 2025 June 30, 2025
Commercial Banking $ 18,918,188  $ 18,306,337  $ 18,492,793  $ 18,161,486  $ 17,424,707 
Consumer Banking 8,592,876  8,389,039  8,346,245  8,330,481  8,266,824 
Wealth Management 10,656,194  10,782,785  10,703,630  10,731,569  10,783,245 
Subtotal 38,167,258  37,478,161  37,542,668  37,223,536  36,474,776 
Funds Management and Other 1,062,866  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.

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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, 2026 Mar. 31, 2026 Dec. 31, 2025 Sep. 30, 2025 June 30, 2025
Oklahoma:
Demand $ 3,482,203  $ 3,463,094  $ 3,492,243  $ 3,520,203  $ 3,589,146 
Interest-bearing:
Transaction 13,623,048  13,629,679  13,732,961  13,352,070  13,537,068 
Savings 563,466  561,079  532,284  520,995  521,734 
Time 2,371,623  2,245,523  2,232,078  2,356,945  2,166,094 
Total interest-bearing 16,558,137  16,436,281  16,497,323  16,230,010  16,224,896 
Total Oklahoma 20,040,340  19,899,375  19,989,566  19,750,213  19,814,042 
Texas:
Demand 2,178,864  2,071,766  2,177,256  2,194,177  2,082,652 
Interest-bearing:
Transaction 7,167,229  6,447,755  6,691,395  6,427,135  6,203,081 
Savings 148,701  153,501  149,593  147,560  155,027 
Time 673,126  676,876  647,158  649,757  638,657 
Total interest-bearing 7,989,056  7,278,132  7,488,146  7,224,452  6,996,765 
Total Texas 10,167,920  9,349,898  9,665,402  9,418,629  9,079,417 
Colorado:
Demand 977,110  881,440  1,152,203  929,383  1,040,223 
Interest-bearing:
Transaction 2,210,988  2,072,825  2,137,579  2,204,899  1,989,284 
Savings 56,735  58,605  54,809  53,768  55,326 
Time 293,325  299,196  282,320  284,962  278,914 
Total interest-bearing 2,561,048  2,430,626  2,474,708  2,543,629  2,323,524 
Total Colorado 3,538,158  3,312,066  3,626,911  3,473,012  3,363,747 
New Mexico:
Demand 599,831  580,900  580,400  591,330  609,205 
Interest-bearing:
Transaction 1,596,275  1,447,506  1,405,940  1,376,694  1,416,741 
Savings 102,306  99,848  95,630  94,180  94,930 
Time 386,946  374,661  354,757  347,227  340,946 
Total interest-bearing 2,085,527  1,922,015  1,856,327  1,818,101  1,852,617 
Total New Mexico 2,685,358  2,502,915  2,436,727  2,409,431  2,461,822 
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June 30, 2026 Mar. 31, 2026 Dec. 31, 2025 Sep. 30, 2025 June 30, 2025
Arizona:
Demand 351,429  398,102  365,007  368,432  385,442 
Interest-bearing:
Transaction 1,369,657  1,439,796  1,450,416  1,406,300  1,467,509 
Savings 9,787  11,593  14,656  13,571  10,536 
Time 73,261  73,912  72,286  71,886  72,041 
Total interest-bearing 1,452,705  1,525,301  1,537,358  1,491,757  1,550,086 
Total Arizona 1,804,134  1,923,403  1,902,365  1,860,189  1,935,528 
Kansas/Missouri:
Demand 248,190  271,399  281,263  282,235  269,408 
Interest-bearing:
Transaction 1,199,349  1,203,155  1,194,500  1,151,956  1,169,161 
Savings 16,782  16,222  14,256  14,251  13,719 
Time 35,686  38,542  37,820  37,563  35,768 
Total interest-bearing 1,251,817  1,257,919  1,246,576  1,203,770  1,218,648 
Total Kansas/Missouri 1,500,007  1,529,318  1,527,839  1,486,005  1,488,056 
Arkansas:
Demand 24,034  27,628  33,558  21,416  22,685 
Interest-bearing:
Transaction 75,872  111,487  237,279  64,174  61,079 
Savings 2,703  2,859  2,695  2,411  2,485 
Time 17,315  18,099  12,664  14,538  17,248 
Total interest-bearing 95,890  132,445  252,638  81,123  80,812 
Total Arkansas 119,924  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.

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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, 2026 Average
Balance
During the
Quarter		 Rate Maximum
Outstanding
At Any Month
End During
the Quarter		 Mar. 31, 2026 Average
Balance
During the
Quarter		 Rate Maximum
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 agreements 153,946  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 
Other 9,877  10,040  9.67  % 10,027  20,019  11,787  6.47  % 20,019 
Total other borrowings 3,073,995  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.

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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 Requirement Capital Conservation Buffer Minimum Capital Requirement Including Capital Conservation Buffer June 30, 2026 Mar. 31, 2026 June 30, 2025
Capital:
Common equity Tier 1 4.50  % 2.50  % 7.00  % 12.89  % 12.61  % 13.59  %
Tier 1 capital 6.00  % 2.50  % 8.50  % 12.89  % 12.61  % 13.60  %
Total capital 8.00  % 2.50  % 10.50  % 14.67  % 14.39  % 14.48  %
Tier 1 leverage
 4.00  % N/A 4.00  % 9.81  % 9.85  % 9.88  %
Three Months Ended
June 30, 2026 Mar. 31, 2026 June 30, 2025
Average total equity to average assets 11.07  % 11.34  % 11.08  %
Tangible common equity ratio1
9.61  % 9.29  % 9.63  %
Performance Ratios:
Return on average equity 11.73  % 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.
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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, 2026 Mar. 31, 2026 Dec. 31, 2025 Sep. 30, 2025 June 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, net 1,074,577  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, net 1,074,577  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 ratio 9.61  % 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, net 1,075,733  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 equity 14.27  % 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 assets 2,390  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 shares 30,908  —  —  —  — 
Adjusted denominator for efficiency ratio $ 565,858  $ 556,432  $ 566,895  $ 550,707  $ 537,838 
Efficiency ratio 60.21  % 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 interests 43  (46) (35) (23) 52 
Pre-provision net revenue $ 227,680  $ 199,702  $ 228,544  $ 178,608  $ 180,709 
- 36 -

June 30, 2026 Mar. 31, 2026 Dec. 31, 2025 Sep. 30, 2025 June 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 income 18,283  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 assets 5,876,732  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 assets 2.91  % 2.90  % 2.98  % 2.91  % 2.80  %
Net interest margin on average trading activities interest-earning assets 1.25  % 1.05  % 1.04  % 1.07  % 0.93  %
Net interest margin on average interest-earning assets excluding trading activities 3.13  % 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 tax 3,547  —  —  —  — 
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 tax 0.06  —  —  —  — 
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 


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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, 2026 Mar. 31, 2026
200 bp Increase 100 bp Increase 100 bp Decrease 200 bp Decrease 200 bp Increase 100 bp Increase 100 bp Decrease 200 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, 2026 Mar. 31, 2026
Up 50 bp Down 50 bp Up 50 bp Down 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 Ended Six Months Ended
June 30, 2026 Mar. 31, 2026 June 30, 2026 June 30, 2025
Up 50 bp Down 50 bp Up 50 bp Down 50 bp Up 50 bp Down 50 bp Up 50 bp Down 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, 2026 Mar. 31, 2026 June 30, 2025 Mar. 31, 2025
10 day 99%
VaR		 10 day 99% SVaR 10 day 99%
VaR		 10 day 99% SVaR 10 day 99%
VaR		 10 day 99% SVaR 10 day 99%
VaR		 10 day 99% SVaR
Average1
$ 4,823  $ 7,424  $ 3,876  $ 7,353  $ 1,897  $ 7,046  $ 3,370  $ 13,231 
Low 2,653  5,079  1,666  5,056  1,077  4,002  1,529  5,711 
High 6,723  10,497  5,640  11,100  4,697  12,874  6,272  20,652 
Period End 4,503  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 Ended Six Months Ended
June 30, 2026 Mar. 31, 2026 June 30, 2026 June 30, 2025
Up 50 bp Down 50 bp Up 50 bp Down 50 bp Up 50 bp Down 50 bp Up 50 bp Down 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 Ended Six Months Ended
June 30, June 30,
Interest and dividend revenue 2026 2025 2026 2025
Loans $ 411,158  $ 402,188  $ 808,331  $ 798,604 
Residential mortgage loans held for sale 1,452  1,346  2,508  2,321 
Trading securities 70,449  86,364  134,911  160,103 
Investment securities 5,749  6,738  11,875  13,721 
Available-for-sale securities
 135,628  131,301  269,533  258,810 
Fair value option securities 849  1,319  2,238  1,497 
Restricted equity securities 8,838  7,545  15,519  14,086 
Interest-bearing cash and cash equivalents 5,011  5,626  10,144  11,855 
Total interest and dividend revenue 639,134  642,427  1,255,059  1,260,997 
Interest expense
Deposits 210,109  238,443  419,307  479,515 
Borrowed funds 70,998  74,230  129,080  133,393 
Subordinated debentures 6,197  1,588  12,288  3,672 
Total interest expense 287,304  314,261  560,675  616,580 
Net interest and dividend income 351,830  328,166  694,384  644,417 
Provision for credit losses —  —  —  — 
Net interest and dividend income after provision for credit losses 351,830  328,166  694,384  644,417 
Other operating revenue
Brokerage and trading revenue 32,450  38,125  76,056  69,193 
Transaction card revenue 31,597  29,561  63,562  56,653 
Fiduciary and asset management revenue 71,007  63,964  137,488  124,936 
Deposit service charges and fees 33,326  31,319  65,544  61,594 
Mortgage banking revenue 18,985  18,993  39,948  38,808 
Other revenue 14,627  15,368  29,171  30,262 
Total fees and commissions revenue
 201,992  197,330  411,769  381,446 
Other gains, net 42,415  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 rights 6,300  (5,019) 14,455  (12,259)
Loss on available-for-sale securities, net (4,645) —  (4,645) — 
Total other operating revenue 237,572  207,098  448,840  393,139 
Other operating expense
Personnel 214,094  214,711  425,268  428,896 
Business promotion 11,152  9,139  20,378  17,957 
Professional fees and services 13,799  15,402  28,094  28,671 
Net occupancy and equipment 34,151  32,657  67,333  65,649 
FDIC and other insurance 6,183  6,439  11,868  13,026 
FDIC special assessment —  (523) —  — 
Data processing and communications 51,707  49,597  103,475  97,175 
Printing, postage, and supplies
 3,745  4,067  7,424  7,706 
Amortization of intangible assets 2,390  2,656  4,833  5,308 
Mortgage banking costs 11,879  6,711  23,636  14,400 
Other expense 12,579  13,647  23,536  23,244 
Total other operating expense 361,679  354,503  715,845  702,032 
Net income before taxes 227,723  180,761  427,379  335,524 
Federal and state income taxes 51,141  40,691  95,077  75,683 
Net income 176,582  140,070  332,302  259,841 
Net income (loss) attributable to non-controlling interests 43  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 diluted 60,080,833  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.
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Consolidated Statements of Comprehensive Income (Unaudited)
(In thousands)
Three Months Ended Six Months Ended
June 30, June 30,
2026 2025 2026 2025
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 securities 7,369  9,194  14,745  18,638 
Loss on available-for-sale securities, net 4,645  —  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.
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Consolidated Balance Sheets (Unaudited)
(In thousands, except share data)
June 30, 2026 Dec. 31, 2025
(Unaudited) (Footnote 1)
Assets
Cash and due from banks $ 975,769  $ 1,001,107 
Interest-bearing cash and cash equivalents 545,597  656,995 
Trading securities 4,952,988  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 securities 28,461  102,096 
Restricted equity securities 298,418  224,757 
Residential mortgage loans held for sale 102,531  94,630 
Loans 27,083,715  25,651,462 
Allowance for loan losses (277,474) (275,860)
Loans, net of allowance 26,806,241  25,375,602 
Premises and equipment, net 651,641  638,936 
Receivables 292,415  292,978 
Goodwill 1,044,749  1,044,749 
Intangible assets, net 29,828  34,752 
Mortgage servicing rights 333,998  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, net 324,711  300,775 
Cash surrender value of bank-owned life insurance 423,126  421,514 
Receivable on unsettled securities sales 39,673  62,034 
Other assets 1,118,572  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:
Transaction 27,242,418  26,850,070 
Savings 900,480  863,923 
Time 3,851,282  3,639,083 
Total deposits 39,855,841  39,435,006 
Funds purchased and repurchase agreements 1,503,916  1,491,716 
Other borrowings 3,073,995  2,745,939 
Subordinated debentures 396,661  396,589 
Accrued interest, taxes, and expense
 292,534  382,809 
Derivative contracts, net 325,231  397,573 
Due on unsettled securities purchases 1,155,712  991,073 
Other liabilities 490,499  476,116 
Total liabilities 47,094,389  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 surplus 1,440,476  1,429,369 
Retained earnings 6,279,054  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' equity 6,083,106  5,918,646 
Non-controlling interests 1,792  2,034 
Total equity 6,084,898  5,920,680 
Total liabilities and equity $ 53,179,287  $ 52,237,501 
See accompanying notes to Consolidated Financial Statements.
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Consolidated Statements of Changes in Equity (Unaudited)
(In thousands)
Common Stock Capital
Surplus		 Retained
Earnings		 Treasury Stock Accumulated
Other
Comprehensive
Income (Loss)		 Total
Shareholders'
Equity		 Non-
Controlling
Interests		 Total Equity
Shares Amount Shares Amount
Balance, March 31, 2026 77,242  $ 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, 2026 77,259  $ 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, 2025 77,031  $ 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, 2026 77,259  $ 5  $ 1,440,476  $ 6,279,054  16,492  $ (1,386,904) $ (249,525) $ 6,083,106  $ 1,792  $ 6,084,898 
- 47 -

Common Stock Capital
Surplus		 Retained
Earnings		 Treasury Stock Accumulated
Other
Comprehensive
Income (Loss)		 Total
Shareholders'
Equity		 Non-
Controlling
Interests		 Total Equity
Shares Amount Shares Amount
Balance, March 31, 2025 77,015  $ 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, 2025 77,035  $ 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, 2024 76,818  $ 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, 2025 77,035  $ 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,
2026 2025
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 payments 20,666  11,429 
Net unrealized losses (gains) from derivative contracts
 6,532  125,612 
Share-based compensation 11,107  11,698 
Depreciation and amortization 55,735  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 sale 509,895  359,430 
Capitalized mortgage servicing rights (8,840) (5,572)
Change in trading and fair value option securities 513,421  (750,189)
Change in receivables 30,785  (77,006)
Change in other assets (16,747) 26,836 
Change in other liabilities 13,451  497,271 
Net cash provided by (used in) operating activities 874,081  109,656 
Cash Flows From Investing Activities:
Proceeds from maturities or redemptions of investment securities 156,194  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 assets 33,065  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 accounts 208,636  40,621 
Net change in time deposits 212,199  14,258 
Net change in other borrowed funds 320,144  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 activities 506,470  66,558 
Net increase (decrease) in cash and cash equivalents (136,736) (75,638)
Cash and cash equivalents at beginning of period 1,658,102  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 taxes 76,600  41,600 
Cash paid for state taxes 11,544  8,899 
Net loans and bank premises transferred to repossessed real estate and other assets 5,236  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 agencies 3,304  1,936 
Right-of-use assets obtained in exchange for operating lease liabilities 18,642  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, 2026 December 31, 2025
Fair Value Net Unrealized Gain (Loss) Fair Value Net 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 securities 83,079  84  39,233  10 
Other trading securities 43,475  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
Amortized Carrying Fair Gross Unrealized
Cost
Value1
Value Gain Loss
Municipal securities $ 36,856  $ 36,856  $ 37,304  $ 512  $ (64)
Mortgage-backed securities:
Residential agency 1,626,268  1,558,327  1,414,665  60  (143,722)
Commercial agency 17,258  16,662  16,189  —  (473)
Other debt securities 15,513  15,513  14,848  —  (665)
Total investment securities 1,695,895  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
Amortized Carrying Fair Gross Unrealized
Cost
Value1
Value Gain Loss
Municipal securities $ 88,215  $ 88,215  $ 89,343  $ 1,218  $ (90)
Mortgage-backed securities:
Residential agency 1,746,715  1,664,175  1,541,608  91  (122,658)
Commercial agency 17,257  16,516  16,186  —  (330)
Other debt securities 15,538  15,538  14,868  —  (670)
Total investment securities 1,867,725  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 value 15,149  42,315  10,877  —  68,341 
Residential mortgage-backed securities:
Carrying value2
$ 1,558,327 
Fair value 1,414,665 
Total investment securities:
Carrying value $ 1,627,358 
Fair value 1,483,006 
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 Securities Less Than 12 Months 12 Months or Longer Total
Fair
Value		 Unrealized
Loss		 Fair
Value		 Unrealized
Loss		 Fair
Value		 Unrealized
Loss
Investment:
Municipal securities 5  $ —  $ —  $ 3,631  $ 64  $ 3,631  $ 64 
Mortgage-backed securities:
Residential agency 115  1,413  32  1,412,281  143,690  1,413,694  143,722 
Commercial agency 2  —  —  16,189  473  16,189  473 
Other debt securities 1  —  —  9,335  665  9,335  665 
Total investment securities 123  $ 1,413  $ 32  $ 1,441,436  $ 144,892  $ 1,442,849  $ 144,924 

December 31, 2025
Number of Securities Less Than 12 Months 12 Months or Longer Total
Fair
Value		 Unrealized
Loss		 Fair
Value		 Unrealized
Loss		 Fair
Value		 Unrealized
Loss
Investment:
Municipal securities 8  $ 6,566  $ 8  $ 3,613  $ 82  $ 10,179  $ 90 
Mortgage-backed securities:
Residential agency 115  —  —  1,540,535  122,658  1,540,535  122,658 
Commercial agency 2  —  —  16,186  330  16,186  330 
Other debt securities 2  —  —  9,355  670  9,355  670 
Total investment securities 127  $ 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
Amortized Fair Gross Unrealized
Cost Value Gain Loss
U.S. Treasury $ 1,000  $ 989  $ —  $ (11)
Municipal securities 116,831  112,845  —  (3,986)
Mortgage-backed securities:
Residential agency 10,247,618  10,129,404  46,193  (164,407)
Residential non-agency 708,561  686,050  9,525  (32,036)
Commercial agency 2,764,728  2,653,019  3,235  (114,944)
Other debt securities 500  473  —  (27)
Total available-for-sale securities
 $ 13,839,238  $ 13,582,780  $ 58,953  $ (315,411)
December 31, 2025
Amortized Fair Gross Unrealized
Cost Value Gain Loss
U.S. Treasury $ 1,001  $ 980  $ —  $ (21)
Municipal securities 190,917  184,273  —  (6,644)
Mortgage-backed securities:
Residential agency 9,593,919  9,598,627  121,838  (117,130)
Residential non-agency 712,126  696,028  11,774  (27,872)
Commercial agency 3,240,728  3,126,244  7,622  (122,106)
Other debt securities 500  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 value 294,662  1,822,969  242,010  407,685  2,767,326 
Residential mortgage-backed securities:
Amortized cost2
$ 10,956,179 
Fair value 10,815,454 
Total available-for-sale securities:
Amortized cost $ 13,839,238 
Fair value 13,582,780 
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,
2026 2025 2026 2025
Proceeds $ 268,479  $ —  $ 268,479  $ — 
Gross realized gains 250  —  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 Securities Less Than 12 Months 12 Months or Longer Total
Fair
Value		 Unrealized
Loss		 Fair
Value		 Unrealized
Loss		 Fair
Value		 Unrealized
Loss
Available-for-sale:
U.S. Treasury 1  $ —  $ —  $ 989  $ 11  $ 989  $ 11 
Municipal securities 53  1,016  1  108,174  3,985  109,190  3,986 
Mortgage-backed securities:
Residential agency 782  3,692,663  41,680  1,846,318  122,727  5,538,981  164,407 
Residential non-agency 43  197,299  2,502  345,533  29,534  542,832  32,036 
Commercial agency 181  211,282  1,726  2,109,094  113,218  2,320,376  114,944 
Other debt securities 1  —  —  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 Securities Less Than 12 Months 12 Months or Longer Total
Fair
Value		 Unrealized
Loss		 Fair
Value		 Unrealized
Loss		 Fair
Value		 Unrealized
Loss
Available-for-sale:
U.S. Treasury
 1  $ —  $ —  $ 980  $ 21  $ 980  $ 21 
Municipal securities 86  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-agency 31  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 securities 1  —  —  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, 2026 December 31, 2025
Fair Value Net Unrealized Gain (Loss) Fair Value Net Unrealized Gain (Loss)
Residential agency mortgage-backed securities $ 16,150  $ (1,047) $ 102,096  $ (556)
Commercial agency mortgage-backed securities 12,311  (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 Value Netting Adjustments Net Fair Value Before Cash Collateral Cash Collateral Fair 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 contracts 6,222,463  641,918  (346,852) 295,066  (115,821) 179,245 
Foreign exchange contracts 104,811  101,255  —  101,255  (119) 101,136 
Equity option contracts 1,593  311  —  311  (50) 261 
Total customer risk management programs 9,578,989  795,267  (350,250) 445,017  (151,778) 293,239 
Trading 23,735,820  75,004  (45,557) 29,447  (563) 28,884 
Internal risk management programs 527,657  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 Value Netting Adjustments Net Fair Value Before Cash Collateral Cash Collateral Fair Value Net of Cash Collateral
Customer risk management programs:
Interest rate contracts $ 3,250,122  $ 51,775  $ (3,398) $ 48,377  $ —  $ 48,377 
Energy contracts 6,269,251  631,126  (346,852) 284,274  (120,808) 163,466 
Foreign exchange contracts 103,588  100,003  —  100,003  —  100,003 
Equity option contracts 1,593  311  —  311  —  311 
Total customer risk management programs 9,624,554  783,215  (350,250) 432,965  (120,808) 312,157 
Trading 25,993,018  80,367  (45,557) 34,810  (24,254) 10,556 
Internal risk management programs 53,423  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 Value Netting Adjustments Net Fair Value Before Cash Collateral Cash Collateral Fair 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 contracts 6,245,552  605,067  (271,825) 333,242  (136,933) 196,309 
Foreign exchange contracts 75,349  60,656  (10) 60,646  —  60,646 
Equity option contracts 1,593  255  —  255  (50) 205 
Total customer risk management programs 9,191,840  717,122  (289,034) 428,088  (152,766) 275,322 
Trading 22,332,052  63,803  (38,524) 25,279  (1,629) 23,650 
Internal risk management programs 586,991  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 Value Netting Adjustments Net Fair Value Before Cash Collateral Cash Collateral Fair 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 contracts 6,299,141  576,627  (271,825) 304,802  (5,240) 299,562 
Foreign exchange contracts 75,000  60,293  (10) 60,283  —  60,283 
Equity option contracts 1,593  255  —  255  —  255 
Total customer risk management programs 9,245,080  688,276  (289,034) 399,242  (6,051) 393,191 
Trading 26,544,633  75,573  (38,524) 37,049  (34,056) 2,993 
Internal risk management programs 89,972  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, 2026 June 30, 2025
Brokerage
and Trading Revenue		 Gain (Loss) on Derivatives, Net Brokerage
and Trading
Revenue		 Gain (Loss) on Derivatives, Net
Customer risk management programs:
Interest rate contracts $ 1,345  $ —  $ 895  $ — 
Energy contracts 5,312  —  6,590  — 
Foreign exchange contracts 55  —  25  — 
Total customer risk management programs 6,712  —  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, 2026 June 30, 2025
Brokerage
and Trading Revenue		 Gain (Loss) on Derivatives, Net Brokerage
and Trading
Revenue		 Gain (Loss) on Derivatives, Net
Customer risk management programs:
Interest rate contracts 2,478  —  1,636  — 
Energy contracts 11,964  —  14,200  — 
Foreign exchange contracts 86  —  63  — 
Total customer risk management programs 14,528  —  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, 2026 December 31, 2025
Fixed
Rate		 Variable
Rate		 Non-accrual Total Fixed
Rate		 Variable
Rate		 Non-accrual Total
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 individuals 3,068,897  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
Commercial Commercial Real Estate Loans to Individuals Total
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
Commercial Commercial Real Estate Loans to Individuals Total
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
Commercial Commercial Real Estate Loans to Individuals Total
Allowance for loan losses:
Beginning balance $ 143,505  $ 93,724  $ 41,365  $ 278,594 
Provision for loan losses 744  (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
Commercial Commercial Real Estate Loans to Individuals Total
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 off 476  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 Investment Related Allowance Recorded Investment Related Allowance Recorded Investment Related
Allowance
Commercial $ 16,268,290  $ 131,798  $ 29,158  $ 3,212  $ 16,297,448  $ 135,010 
Commercial real estate 5,878,899  87,236  6,431  —  5,885,330  87,236 
Loans to individuals 4,874,384  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 Investment Related Allowance Recorded Investment Related Allowance Recorded Investment Related
Allowance
Commercial $ 15,244,965  $ 133,232  $ 36,102  $ 3,993  $ 15,281,067  $ 137,225 
Commercial real estate 5,665,309  83,925  6,697  2,195  5,672,006  86,120 
Loans to individuals 4,666,828  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
2026 2025 2024 2023 2022 Prior Revolving Loans Revolving Loans Converted to Term Loans Total
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 services 510,920  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
Pass 497,309  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 healthcare 497,309  1,143,895  476,129  413,769  685,174  629,765  237,769  4  4,083,814 
Energy
Pass 34,561  118,121  50,018  38,504  9,256  12,170  2,790,032  —  3,052,662 
Total energy 34,561  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
Pass 532,914  716,052  312,236  252,398  159,474  424,130  2,102,987  1,585  4,501,776 
Special Mention 514  5,924  2,049  13,007  3,323  3,053  37,902  123  65,895 
Accruing Substandard 14,123  8,507  2,528  4,352  2,333  1,740  2,889  6  36,478 
Nonaccrual 2,302  —  —  —  —  2,786  22  8  5,118 
Total general business 549,853  730,483  316,813  269,757  165,130  431,709  2,143,800  1,722  4,609,267 
Loans charged off, year-to-date 6  33  —  —  —  —  444  21  504 
Total commercial 1,592,643  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
2026 2025 2024 2023 2022 Prior Revolving Loans Revolving Loans Converted to Term Loans Total
Commercial real estate:
Pass 533,639  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 Substandard 3,319  —  1,988  17,154  —  47,399  —  —  69,860 
Nonaccrual —  —  —  —  —  6,431  —  —  6,431 
Total commercial real estate 536,958  1,142,086  1,046,959  416,276  1,272,056  1,355,373  115,622  —  5,885,330 
Loans to individuals:
Residential mortgage
Pass 262,304  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 mortgage 262,304  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
Pass 235,306  459,230  180,522  159,241  125,561  265,130  462,029  68  1,887,087 
Special Mention 5  18  51  14  2  776  5,130  —  5,996 
Nonaccrual —  —  51  19  3  127  —  —  200 
Total personal 235,311  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 individuals 497,615  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
2025 2024 2023 2022 2021 Prior Revolving Loans Revolving Loans Converted to Term Loans Total
Commercial:
Services
Pass $ 693,147  $ 462,642  $ 488,381  $ 393,685  $ 265,346  $ 612,098  $ 865,163  $ 491  $ 3,780,953 
Special Mention 1,071  4,369  428  —  —  20,011  76,565  —  102,444 
Accruing Substandard 4,595  218  9,857  1,421  2,136  3,404  754  —  22,385 
Nonaccrual 446  29  —  864  —  —  4,796  —  6,135 
Total services 699,259  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
Pass 1,110,851  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 Substandard 181  9,589  37,492  4,144  5,170  83,156  —  —  139,732 
Nonaccrual —  —  14,850  —  —  8,638  2  —  23,490 
Total healthcare 1,111,032  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
Pass 147,840  58,798  44,882  10,479  2,297  19,500  2,598,446  —  2,882,242 
Total energy 147,840  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
Pass 845,421  389,679  424,859  179,660  139,664  318,834  1,888,938  1,369  4,188,424 
Special Mention 24,882  1,480  6,920  4,288  7,070  2,099  40,873  106  87,718 
Accruing Substandard 641  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 business 870,944  395,497  437,640  191,552  148,272  323,720  1,931,825  1,485  4,300,935 
Loans charged off, year-to-date 14  —  132  —  —  —  826  109  1,081 
Total commercial 2,829,075  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
2025 2024 2023 2022 2021 Prior Revolving Loans Revolving Loans Converted to Term Loans Total
Commercial real estate:
Pass 948,049  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 estate 948,049  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
Pass 564,508  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 
Nonaccrual 95  1,333  1,314  1,594  1,402  7,280  4,465  780  18,263 
Total residential mortgage 564,603  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
Pass 776  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
Pass 489,188  188,899  201,427  140,602  101,967  197,075  476,829  282  1,796,269 
Special Mention 22  18  46  17  16  4  1,182  —  1,305 
Accruing Substandard 6,186  12  —  2  —  129  —  —  6,329 
Nonaccrual 7  56  4,627  9  12  1  —  —  4,712 
Total personal 495,403  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 individuals 1,060,782  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
Total With No
Allowance		 With Allowance Related Allowance
Commercial:
Healthcare $ 21,112  $ —  $ 21,112  $ 692 
Services 2,928  1,242  1,686  170 
General business 5,118  2,368  2,750  2,350 
Total commercial 29,158  3,610  25,548  3,212 
Commercial real estate 6,431  6,431  —  — 
Loans to individuals:
Residential mortgage 18,768  18,768  —  — 
Residential mortgage guaranteed by U.S. government agencies 7,585  7,585  —  — 
Personal 200  200  —  — 
Total loans to individuals 26,553  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
Total With No
Allowance		 With Allowance Related Allowance
Commercial:
Healthcare $ 23,490  $ 18,390  $ 5,100  $ 200 
Services 6,135  1,339  4,796  1,043 
General business 6,477  3,727  2,750  2,750 
Total commercial 36,102  23,456  12,646  3,993 
Commercial real estate 6,697  —  6,697  2,195 
Loans to individuals:
Residential mortgage 18,263  18,263  —  — 
Residential mortgage guaranteed by U.S. government agencies 8,586  8,586  —  — 
Personal 4,712  4,712  —  — 
Total loans to individuals 31,561  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 Due Past Due 90 Days or More and Accruing
Current 30 to 59
Days		 60 to 89 Days 90 Days
or More		 Total
Commercial:
Services $ 4,097,686  $ 255  $ 1,907  $ 31  $ 4,099,879  $ 3 
Healthcare 4,059,524  32  1  24,257  4,083,814  4,307 
Energy 3,052,462  200  —  —  3,052,662  — 
Mortgage finance 451,826  —  —  —  451,826  — 
General business 4,597,635  5,730  1,880  4,022  4,609,267  1,250 
Total commercial 16,259,133  6,217  3,788  28,310  16,297,448  5,560 
Commercial real estate 5,878,647  252  —  6,431  5,885,330  — 
Loans to individuals:
Residential mortgage 2,815,934  18,847  8,123  4,864  2,847,768  682 
Residential mortgage guaranteed by U.S. government agencies 51,004  15,530  11,480  81,872  159,886  78,507 
Personal 1,892,797  455  21  10  1,893,283  — 
Total loans to individuals 4,759,735  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 Due Past Due 90 Days or More and Accruing
Current 30 to 59
Days		 60 to 89 Days 90 Days
or More		 Total
Commercial:
Services $ 3,903,616  $ 3,476  $ 4,796  $ 29  $ 3,911,917  $ — 
Healthcare 3,984,720  —  —  23,488  4,008,208  — 
Energy 2,882,242  —  —  —  2,882,242  — 
Mortgage finance 177,765  —  —  —  177,765  — 
General business 4,291,391  5,702  3,842  —  4,300,935  — 
Total commercial 15,239,734  9,178  8,638  23,517  15,281,067  — 
Commercial real estate 5,664,492  817  —  6,697  5,672,006  — 
Loans to individuals:
Residential mortgage 2,714,617  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 
Personal 1,799,975  3,463  551  4,626  1,808,615  — 
Total loans to individuals 4,562,542  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, 2026 December 31, 2025
Unpaid Principal Balance/
Notional		 Fair Value Unpaid Principal Balance/
Notional		 Fair Value
Residential mortgage loans held for sale $ 99,891  $ 100,569  $ 93,110  $ 93,133 
Residential mortgage loan commitments 65,547  2,036  49,048  1,729 
Forward sales contracts 145,000  (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,
2026 2025 2026 2025
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 revenue 16,811  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, 2026 December 31, 2025
Number of residential mortgage loans serviced for others 121,859  123,263 
Outstanding principal balance of residential mortgage loans serviced for others $ 21,592,573  $ 21,760,414 
Weighted average interest rate 3.87  % 3.83  %
Remaining term (in months) 268 270

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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,
2026 2025 2026 2025
Beginning Balance $ 333,381  $ 342,111  $ 322,724  $ 338,145 
Additions 4,830  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 changes 6,300  (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, 2026 December 31, 2025
Discount rate – risk-free rate plus a market premium 9.61% 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 bps 128 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 AFS Total
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 taxes 260,657  18,638  279,295 
Federal and state income taxes 60,994  4,271  65,265 
Other comprehensive income (loss), net of income taxes 199,663  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, net 4,645  —  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,
2026 2025 2026 2025
Numerator:
Net income attributable to BOK Financial Corp. shareholders $ 176,539  $ 140,018  $ 332,305  $ 259,795 
Less: Earnings allocated to participating securities 1,231  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 diluted 60,080,833  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 Total Funds 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 income 178,992  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 losses 179,137  56,794  45,383  281,314  70,516  351,830 
Other operating revenue 65,700  36,823  101,104  203,627  33,945  237,572 
Personnel expense 50,042  24,715  66,332  141,089  73,005  214,094 
Non-personnel expense 32,049  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 allocations 16,586  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 Banking Consumer Banking Wealth
Management		 Segment Total Funds Management and Other BOK
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 income 352,465  113,901  88,352  554,718  139,666  694,384 
Net loans charged off and provision for credit losses 255  2,626  491  3,372  (3,372) — 
Net interest income after provision for credit losses 352,210  111,275  87,861  551,346  143,038  694,384 
Other operating revenue 125,768  79,689  211,491  416,948  31,892  448,840 
Personnel expense 101,309  50,181  135,745  287,235  138,033  425,268 
Non-personnel expense 63,090  76,748  56,622  196,460  94,117  290,577 
Total other operating expense 164,399  126,929  192,367  483,695  232,150  715,845 
Corporate allocations 32,632  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 Total Funds 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 income 175,826  58,114  44,844  278,784  49,382  328,166 
Net loans charged off and provision for credit losses 29  1,018  (7) 1,040  (1,040) — 
Net interest income after provision for credit losses 175,797  57,096  44,851  277,744  50,422  328,166 
Other operating revenue 64,432  38,165  103,650  206,247  851  207,098 
Personnel expense 50,335  25,527  66,309  142,171  72,540  214,711 
Non-personnel expense 30,256  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 allocations 19,596  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 Banking Consumer Banking Wealth
Management		 Segment Total Funds Management and Other BOK
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 income 354,084  115,366  89,346  558,796  85,621  644,417 
Net loans charged off and provision for credit losses 177  2,535  (15) 2,697  (2,697) — 
Net interest income after provision for credit losses 353,907  112,831  89,361  556,099  88,318  644,417 
Other operating revenue 119,953  77,223  199,986  397,162  (4,023) 393,139 
Personnel expense 99,909  51,364  133,554  284,827  144,069  428,896 
Non-personnel expense 59,161  61,348  53,993  174,502  98,634  273,136 
Total other operating expense 159,070  112,712  187,547  459,329  242,703  702,032 
Corporate allocations 36,650  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 Management Funds 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 revenue 11,107  —  20,697  646  32,450  20,840  11,610 
TransFund EFT network revenue 24,646  935  (16) —  25,565  —  25,565 
Merchant services revenue 2,722  8  —  —  2,730  —  2,730 
Corporate card revenue 2,450  —  1,637  (785) 3,302  —  3,302 
Transaction card revenue 29,818  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 revenue 35  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 fees 18,086  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 revenue 2,403  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 Banking Consumer Banking Wealth Management Funds Management and Other BOK 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 revenue 19,722  —  56,594  (260) 76,056  52,446  23,610 
TransFund EFT network revenue 49,790  1,850  (31) —  51,609  —  51,609 
Merchant services revenue 5,155  16  —  —  5,171  —  5,171 
Corporate card revenue 4,841  —  2,726  (785) 6,782  —  6,782 
Transaction card revenue 59,786  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 revenue 67  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 fees 36,128  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 revenue 4,788  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 Management Funds 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 revenue 8,803  —  28,646  676  38,125  26,986  11,139 
TransFund EFT network revenue 23,877  753  (17) —  24,613  —  24,613 
Merchant services revenue 2,614  8  —  —  2,622  —  2,622 
Corporate card revenue 2,086  —  137  103  2,326  —  2,326 
Transaction card revenue 28,577  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 revenue 26  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 fees 17,410  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 revenue 3,610  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 Management Funds 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 revenue 16,532  —  52,160  501  69,193  46,673  22,520 
TransFund EFT network revenue 45,980  1,431  (34) —  47,377  —  47,377 
Merchant services revenue 4,787  16  —  —  4,803  —  4,803 
Corporate card revenue 3,957  —  311  205  4,473  —  4,473 
Transaction card revenue 54,724  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 revenue 58  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 fees 34,315  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 revenue 7,986  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):
Total Quoted 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 securities 83,079  —  83,079  — 
Other trading securities 43,475  —  43,475  — 
Total trading securities 4,952,988  —  4,952,988  — 
Available-for-sale securities:
U.S. Treasury securities 989  989  —  — 
Municipal securities 112,845  —  112,845  — 
Residential agency mortgage-backed securities 10,129,404  —  10,129,404  — 
Residential non-agency mortgage-backed securities 686,050  —  686,050  — 
Commercial agency mortgage-backed securities
 2,653,019  —  2,653,019  — 
Other debt securities 473  —  —  473 
Total available-for-sale securities
 13,582,780  989  13,581,318  473 
Fair value option securities:
Residential agency mortgage-backed securities 16,150  —  16,150  — 
Commercial agency mortgage-backed securities 12,311  —  12,311  — 
Total fair value option securities 28,461  —  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):
Total Quoted 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 securities 5,307,849  —  5,307,849  — 
Municipal securities 39,233  —  39,233  — 
Other trading securities 36,426  —  36,426  — 
Total trading securities 5,392,745  —  5,392,745  — 
Available-for-sale securities:
U.S. Treasury securities 980  980  —  — 
Municipal securities 184,273  —  184,273  — 
Residential agency mortgage-backed securities 9,598,627  —  9,598,627  — 
Residential non-agency mortgage-backed securities 696,028  —  696,028  — 
Commercial agency mortgage-backed securities
 3,126,244  —  3,126,244  — 
Other debt securities 473  —  —  473 
Total available-for-sale securities
 13,606,625  980  13,605,172  473 
Fair value option securities — Residential agency mortgage-backed securities 102,096  —  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 losses Other gains (losses), net Gross charge-offs against allowance for loan losses Other 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 losses Other gains (losses), net Gross charge-offs against allowance for loan losses Other 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 Value Valuation Technique(s) Unobservable Input Range
(Weighted Average)
Nonaccruing loans $ 6  Discounted cash flows Management 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 Value Valuation Technique(s) Unobservable Input Range
(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 equivalents 545,597  545,597  545,597  —  — 
Trading securities:
Residential agency mortgage-backed securities 4,826,434  4,826,434  —  4,826,434  — 
Municipal securities 83,079  83,079  —  83,079  — 
Other trading securities 43,475  43,475  —  43,475  — 
Total trading securities 4,952,988  4,952,988  —  4,952,988  — 
Investment securities:
Municipal securities 36,856  37,304  —  6,116  31,188 
Residential agency mortgage-backed securities 1,558,327  1,414,665  —  1,414,665  — 
Commercial agency mortgage-backed securities 16,662  16,189  —  16,189  — 
Other debt securities 15,513  14,848  —  14,848  — 
Total investment securities 1,627,358  1,483,006  —  1,451,818  31,188 
Allowance for credit losses (77) —  —  —  — 
Investment securities, net of allowance 1,627,281  1,483,006  —  1,451,818  31,188 
Available-for-sale securities:
U.S. Treasury securities 989  989  989  —  — 
Municipal securities 112,845  112,845  —  112,845  — 
Residential agency mortgage-backed securities 10,129,404  10,129,404  —  10,129,404  — 
Residential non-agency mortgage-backed securities 686,050  686,050  —  686,050  — 
Commercial agency mortgage-backed securities
 2,653,019  2,653,019  —  2,653,019  — 
Other debt securities 473  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 securities 16,150  16,150  —  16,150  — 
Commercial agency mortgage-backed securities 12,311  12,311  —  12,311  — 
Total fair value option securities 28,461  28,461  —  28,461  — 
Residential mortgage loans held for sale 102,531  102,531  —  94,669  7,862 
Loans:
Commercial 16,297,448  16,101,285  —  —  16,101,285 
Commercial real estate 5,885,330  5,774,037  —  —  5,774,037 
Loans to individuals 4,900,937  4,787,816  —  —  4,787,816 
Total loans 27,083,715  26,663,138  —  —  26,663,138 
Allowance for loan losses (277,474) —  —  —  — 
Loans, net of allowance 26,806,241  26,663,138  —  —  26,663,138 
Mortgage servicing rights 333,998  333,998  —  —  333,998 
Derivative instruments with positive fair value, net of cash margin 324,711  324,711  1,740  322,971  — 
Deposits with no stated maturity 36,004,559  36,004,559  —  —  36,004,559 
Time deposits 3,851,282  3,835,276  —  —  3,835,276 
Other borrowed funds 4,577,911  4,577,667  —  —  4,577,667 
Subordinated debentures 396,661  391,969  —  391,969  — 
Derivative instruments with negative fair value, net of cash margin 325,231  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 equivalents 656,995  656,995  656,995  —  — 
Trading securities:
U.S. government securities 9,237  9,237  —  9,237  — 
Residential agency mortgage-backed securities 5,307,849  5,307,849  —  5,307,849  — 
Municipal securities 39,233  39,233  —  39,233  — 
Other trading securities 36,426  36,426  —  36,426  — 
Total trading securities 5,392,745  5,392,745  —  5,392,745  — 
Investment securities:
Municipal securities 88,215  89,343  —  11,204  78,139 
Residential agency mortgage-backed securities 1,664,175  1,541,608  —  1,541,608  — 
Commercial agency mortgage-backed securities 16,516  16,186  —  16,186  — 
Other debt securities 15,538  14,868  —  14,868  — 
Total investment securities 1,784,444  1,662,005  —  1,583,866  78,139 
Allowance for credit losses (202) —  —  —  — 
Investment securities, net of allowance 1,784,242  1,662,005  —  1,583,866  78,139 
Available-for-sale securities:
U.S. Treasury securities 980  980  980  —  — 
Municipal securities 184,273  184,273  —  184,273  — 
Residential agency mortgage-backed securities 9,598,627  9,598,627  —  9,598,627  — 
Residential non-agency mortgage-backed securities 696,028  696,028  —  696,028  — 
Commercial agency mortgage-backed securities
 3,126,244  3,126,244  —  3,126,244  — 
Other debt securities 473  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 securities 102,096  102,096  —  102,096  — 
Residential mortgage loans held for sale 94,630  94,630  —  88,335  6,295 
Loans:
Commercial 15,281,067  15,223,531  —  —  15,223,531 
Commercial real estate 5,672,006  5,597,767  —  —  5,597,767 
Loans to individuals 4,698,389  4,565,165  —  —  4,565,165 
Total loans 25,651,462  25,386,463  —  —  25,386,463 
Allowance for loan losses (275,860) —  —  —  — 
Loans, net of allowance 25,375,602  25,386,463  —  —  25,386,463 
Mortgage servicing rights 322,724  322,724  —  —  322,724 
Derivative instruments with positive fair value, net of cash margin 300,775  300,775  1,022  299,753  — 
Deposits with no stated maturity 35,795,923  35,795,923  —  —  35,795,923 
Time deposits 3,639,083  3,629,060  —  —  3,629,060 
Other borrowed funds 4,237,655  4,237,752  —  —  4,237,752 
Subordinated debentures 396,589  395,323  —  395,323  — 
Derivative instruments with negative fair value, net of cash margin 397,573  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.
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(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, 2026 June 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 securities 5,747,848  135,178  4.74  % 6,382,141  160,359  5.05  %
Investment securities 1,711,819  11,919  1.39  % 1,949,319  13,770  1.41  %
Available-for-sale securities 13,584,418  269,639  3.95  % 13,091,406  258,933  3.85  %
Fair value option securities 98,764  2,238  4.71  % 53,158  1,497  5.50  %
Restricted equity securities 411,910  15,519  7.54  % 369,344  14,086  7.63  %
Residential mortgage loans held for sale 85,441  2,508  5.85  % 75,018  2,321  6.08  %
Loans 26,349,944  813,243  6.22  % 24,122,687  803,292  6.71  %
Allowance for loan losses (276,995) (279,082)
Loans, net of allowance 26,072,949  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 sales 185,077  206,882 
Cash and other assets 5,382,288  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  %
Savings 890,159  2,368  0.54  % 848,991  2,323  0.55  %
Time 3,759,897  64,677  3.47  % 3,482,001  68,455  3.96  %
Total interest-bearing deposits 31,417,627  419,307  2.69  % 30,190,525  479,515  3.20  %
Funds purchased and repurchase agreements 721,440  10,616  2.97  % 858,453  13,848  3.25  %
Other borrowings 6,140,103  118,464  3.89  % 5,327,024  119,545  4.53  %
Subordinated debentures 396,624  12,288  6.20  % 115,430  3,672  6.42  %
Total interest-bearing liabilities 38,675,794  560,675  2.92  % 36,491,432  616,580  3.41  %
Noninterest-bearing demand deposits 7,688,255  8,056,758 
Due on unsettled securities purchases 456,820  464,487 
Other liabilities 991,269  900,237 
Total equity 6,032,380  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 adjustment 5,329  5,116 
Net interest income
 694,384  644,417 
Provision for credit losses
 —  — 
Other operating revenue 448,840  393,139 
Other operating expense 715,845  702,032 
Net income before taxes
 427,379  335,524 
Federal and state income taxes 95,077  75,683 
Net income 332,302  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, 2026 March 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 securities 5,876,732  70,590  4.85  % 5,617,531  64,588  4.64  %
Investment securities, net of allowance 1,676,175  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 securities 71,064  849  4.51  % 126,772  1,389  4.83  %
Restricted equity securities 461,753  8,838  7.66  % 361,514  6,681  7.39  %
Residential mortgage loans held for sale 93,685  1,452  6.22  % 77,105  1,056  5.42  %
Loans 26,769,638  413,667  6.20  % 25,925,585  399,576  6.25  %
Allowance for loan losses (277,546) (276,437)
Loans, net of allowance 26,492,092  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 sales 196,521  173,506 
Cash and other assets 5,584,865  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  %
Savings 902,531  1,206  0.54  % 877,650  1,162  0.54  %
Time 3,818,067  32,443  3.41  % 3,701,080  32,234  3.53  %
Total interest-bearing deposits 31,547,501  210,109  2.67  % 31,286,311  209,198  2.71  %
Funds purchased and repurchase agreements 520,881  4,016  3.09  % 924,228  6,600  2.90  %
Other borrowings 6,922,451  66,982  3.88  % 5,349,061  51,482  3.90  %
Subordinated debentures 396,642  6,197  6.25  % 396,606  6,091  6.14  %
Total interest-bearing liabilities 39,387,475  287,304  2.93  % 37,956,206  273,371  2.92  %
Noninterest-bearing demand deposits 7,682,623  7,693,948 
Due on unsettled securities purchases 494,740  418,478 
Other liabilities 952,785  1,030,182 
Total equity 6,040,475  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 adjustment 2,719  2,610 
Net interest income
 351,830  342,554 
Provision for credit losses
 —  — 
Other operating revenue 237,572  211,268 
Other operating expense 361,679  354,166 
Net income before taxes
 227,723  199,656 
Federal and state income taxes 51,141  43,936 
Net income 176,582  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, 2025 September 30, 2025
Average Balance Revenue /Expense
Yield/
Rate1
Average Balance Revenue / Expense
Yield/
Rate1
Assets
Interest-bearing cash and cash equivalents $ 546,045  $ 5,302  3.85  % $ 495,091  $ 5,482  4.39  %
Trading securities 5,295,598  63,296  4.83  % 5,603,200  72,770  5.25  %
Investment securities, net of allowance 1,804,984  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 securities 72,229  913  4.83  % 105,651  1,441  5.45  %
Restricted equity securities 250,430  4,522  7.22  % 337,055  6,605  7.84  %
Residential mortgage loans held for sale 91,414  1,349  5.84  % 91,422  1,405  6.08  %
Loans 25,242,551  412,170  6.48  % 24,826,139  419,303  6.70  %
Allowance for loan losses (277,580) (277,398)
Loans, net of allowance 24,964,971  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 sales 227,678  162,035 
Cash and other assets 5,034,058  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  %
Savings 852,390  1,163  0.54  % 867,939  1,197  0.55  %
Time 3,729,596  34,252  3.64  % 3,641,985  34,236  3.73  %
Total interest-bearing deposits 31,978,527  234,423  2.91  % 30,586,399  241,833  3.14  %
Funds purchased and repurchase agreements 1,185,566  10,360  3.47  % 873,800  7,250  3.29  %
Other borrowings 3,008,388  32,032  4.22  % 5,048,301  57,724  4.54  %
Subordinated debentures 241,482  3,722  6.12  % —  —  —  %
Total interest-bearing liabilities 36,413,963  280,537  3.06  % 36,508,500  306,807  3.33  %
Noninterest-bearing demand deposits 8,009,082  7,894,847 
Due on unsettled securities purchases 452,673  329,361 
Other liabilities 1,015,185  996,216 
Total equity 5,961,443  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 adjustment 2,555  2,565 
Net interest income
 345,281  337,646 
Provision for credit losses
 —  2,000 
Other operating revenue 244,282  210,709 
Other operating expense 361,054  369,770 
Net income before taxes
 228,509  176,585 
Federal and state income taxes 51,243  35,714 
Net income 177,266  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.
- 97 -

(Dollars in thousands, except per share data) Three Months Ended
June 30, 2025
Average Balance Revenue / Expense
Yield/
Rate1
Assets
Interest-bearing cash and cash equivalents $ 506,330  $ 5,626  4.46  %
Trading securities 6,876,788  86,488  5.05  %
Investment securities, net of allowance 1,918,969  6,762  1.41  %
Available-for-sale securities
 13,218,569  131,360  3.89  %
Fair value option securities 88,323  1,319  5.90  %
Restricted equity securities 390,191  7,545  7.73  %
Residential mortgage loans held for sale 86,543  1,346  6.13  %
Loans 24,176,549  404,555  6.71  %
Allowance for loan losses (278,191)
Loans, net of allowance 23,898,358  404,555  6.79  %
Total earning assets
 46,984,071  645,001  5.47  %
Receivable on unsettled securities sales 228,563 
Cash and other assets 5,074,318 
Total assets $ 52,286,952 
Liabilities and equity
Interest-bearing deposits:
Transaction $ 25,859,336  $ 204,216  3.17  %
Savings 853,062  1,155  0.54  %
Time 3,465,780  33,072  3.83  %
Total interest-bearing deposits 30,178,178  238,443  3.17  %
Funds purchased and repurchase agreements 782,039  6,820  3.50  %
Other borrowings 6,019,948  67,410  4.49  %
Subordinated debentures 99,846  1,588  6.38  %
Total interest-bearing liabilities 37,080,011  314,261  3.40  %
Noninterest-bearing demand deposits 7,958,538 
Due on unsettled securities purchases 503,490 
Other liabilities 951,112 
Total equity 5,793,801 
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 adjustment 2,574 
Net interest income
 328,166 
Provision for credit losses
 — 
Other operating revenue 207,098 
Other operating expense 354,503 
Net income before taxes
 180,761 
Federal and state income taxes 40,691 
Net income 140,070 
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.
- 98 -

Quarterly Earnings Trends – Unaudited
(In thousands, except share and per share data)
Three Months Ended
June 30, 2026 Mar. 31, 2026 Dec. 31, 2025 Sep. 30, 2025 June 30, 2025
Interest revenue $ 639,134  $ 615,925  $ 625,818  $ 644,453  $ 642,427 
Interest expense 287,304  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 revenue 32,450  43,606  47,310  43,239  38,125 
Transaction card revenue 31,597  31,965  31,564  29,463  29,561 
Fiduciary and asset management revenue 71,007  66,481  68,347  63,878  63,964 
Deposit service charges and fees 33,326  32,218  32,039  31,896  31,319 
Mortgage banking revenue 18,985  20,963  19,013  19,764  18,993 
Other revenue 14,627  14,544  16,591  16,190  15,368 
Total fees and commissions 201,992  209,777  214,864  204,430  197,330 
Other gains (losses), net 42,415  (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 rights 6,300  8,155  1,407  (2,375) (5,019)
Gain (loss) on available-for-sale securities, net (4,645) —  1,748  213  — 
Total other operating revenue 237,572  211,268  244,282  210,709  207,098 
Other operating expense
Personnel 214,094  211,174  222,726  226,347  214,711 
Business promotion 11,152  9,226  11,516  9,960  9,139 
Professional fees and services 13,799  14,295  18,371  15,137  15,402 
Net occupancy and equipment 34,151  33,182  32,693  33,040  32,657 
FDIC and other insurance 6,183  5,685  6,078  7,302  6,439 
FDIC special assessment —  —  (9,479) (1,209) (523)
Data processing and communications 51,707  51,768  51,299  50,062  49,597 
Printing, postage, and supplies 3,745  3,679  4,077  4,036  4,067 
Amortization of intangible assets 2,390  2,443  2,656  2,656  2,656 
Mortgage banking costs 11,879  11,757  10,663  10,668  6,711 
Other expense 12,579  10,957  10,454  11,771  13,647 
Total other operating expense 361,679  354,166  361,054  369,770  354,503 
Net income before taxes 227,723  199,656  228,509  176,585  180,761 
Federal and state income taxes 51,141  43,936  51,243  35,714  40,691 
Net income 176,582  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 diluted 60,080,833  60,033,282  60,916,929  62,840,270  63,208,027 


- 99 -

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, 2026 458  $ 128.06  —  2,017,039 
May 1 to May 31, 2026 370  $ 133.36  —  2,017,039 
June 1 to June 30, 2026 9,562  $ 138.99  2,519  2,014,520 
Total 10,390  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).

- 100 -

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

- 102 -
EX-31.1 2 a20260630bokfex311.htm EX-31.1 Document

Exhibit 31.1
 
CERTIFICATION PURSUANT TO
 SECTION 302 
OF THE SARBANES-OXLEY ACT OF 2002 
FOR THE CHIEF EXECUTIVE OFFICER
 
I, Stacy C. Kymes, President and Chief Executive Officer of BOK Financial Corporation (“BOK Financial”), certify that:
 
1.I have reviewed this Quarterly Report on Form 10-Q of BOK Financial;

2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
 
4.The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a.Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b.Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c.Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d.Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5.The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

a.All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and
 
b.Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.
 
Date:  August 4, 2026

 
/s/ Stacy C. Kymes
Stacy C. Kymes
President
Chief Executive Officer
BOK Financial Corporation
EX-31.2 3 a20260630bokfex312.htm EX-31.2 Document

Exhibit 31.2
 
CERTIFICATION PURSUANT TO
 SECTION 302
 OF THE SARBANES-OXLEY ACT OF 2002
 FOR THE CHIEF FINANCIAL OFFICER
  
I, Martin E. Grunst, Chief Financial Officer of BOK Financial Corporation (“BOK Financial”), certify that:
 
1.I have reviewed this Quarterly Report on Form 10-Q of BOK Financial;

2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
 
3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
 
4.The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
 
a.Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b.Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c. Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d. Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5.The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):
 
a.All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.
 
Date:  August 4, 2026 



/s/ Martin E. Grunst
Martin E. Grunst
Executive Vice President
Chief Financial Officer
BOK Financial Corporation
EX-32 4 a20260630bokfex32.htm EX-32 Document

Exhibit 32
 
 
CERTIFICATION PURSUANT TO
 18 U.S.C. SECTION 1350,
 AS ADOPTED PURSUANT TO
 SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
 
 
In connection with the Quarterly Report of BOK Financial Corporation (“BOK Financial”) on Form 10-Q for the fiscal period ending June 30, 2026 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), we, Stacy C. Kymes and Martin E. Grunst, Chief Executive Officer and Chief Financial Officer, respectively, of BOK Financial, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that to our knowledge:

 
1.The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

2.The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of BOK Financial as of, and for, the periods presented.

 
 
August 4, 2026
 

 
/s/ Stacy C. Kymes
Stacy C. Kymes
President
Chief Executive Officer
BOK Financial Corporation


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