News Details

BOK Financial Reports $51 Million Third Quarter Income

October 28, 2009

Net Interest Revenue Growth Drives Earnings

TULSA, Okla.--(BUSINESS WIRE)-- BOK Financial Corporation (NASDAQ: BOKF) reported net income for the third quarter of 2009 of $50.7 million or $0.75 per diluted share. Net income for the previous quarter totaled $52.1 million or $0.77 per diluted share.

Net income for the nine months ended September 30, 2009 totaled $157.8 million or $2.33 per diluted share compared with $117.8 million or $1.74 per diluted share for the nine months ended September 30, 2008. Net income for the nine months ended September 30, 2008 was impacted by $67.6 million of pre-tax charges for loan and energy derivative credit exposure related to a customer bankruptcy filing which reduced net income by approximately $43.9 million or $0.65 per diluted share.

"BOK Financial is pleased with solid performance this quarter, especially considering the continued challenges we see in the economy," said President and CEO Stan Lybarger. "Earnings for the third quarter were based on continued net interest revenue growth, solid fee revenue and controlled operating expenses. The fair value of our securities portfolio improved by $159 million which further strengthened our balance sheet and capital position. However, we recognize the banking industry is far from the end of this depressed credit cycle and we added $19 million to our reserves for credit losses in response to an increase in our non-performing assets."

Highlights of the third quarter of 2009 included:

    --  Net interest revenue totaled $180.5 million, up $4.9 million compared to
        the second quarter of 2009. Net interest margin was 3.63% for the third
        quarter of 2009, up 8 basis points over the second quarter of 2009
        largely due to higher loan yields and lower funding costs.
    --  Fees and commission revenue totaled $120.0 million, down $3.1 million
        from the previous quarter. Mortgage banking revenue decreased $6.7
        million due to lower volume of loans originated during the quarter.
        Brokerage and trading revenue and deposit service charges increased over
        the previous quarter.
    --  Operating expenses totaled $178.7 million, up $3.0 million over the
        second quarter of 2009. Net losses and operating expenses of repossessed
        assets and personnel expenses increased over the previous quarter.
    --  Combined reserve for credit losses totaled $293 million or 2.52% of
        outstanding loans at September 30, 2009, up from $274 million or 2.27%
        of outstanding loans at June 30, 2009. Net loans charged off and
        provision for credit losses were $36.0 million and $55.1 million,
        respectively, for the third quarter of 2009.
    --  Non-performing assets totaled $490 million or 4.19% of outstanding loans
        and repossessed assets at September 30, 2009 compared to $446 million or
        3.67% of outstanding loans and repossessed assets at June 30, 2009.
    --  Available for sale securities totaled $8.4 billion, at September 30,
        2009, up $1.1 billion since June 30, 2009. The increase consisted of
        $1.0 billion of net securities purchased during the quarter and a $159
        million net increase in the fair value of securities held in the
        portfolio. Purchased securities consisted primarily of mortgage-backed
        securities issued by U.S. government agencies.
    --  Outstanding loan balances were $11.6 billion at September 30, 2009, down
        $458 million since June 30, 2009. All major loan categories decreased
        during the third quarter largely due to reduced customer demand, normal
        repayment trends and management decisions to exit certain loan types.
    --  Average deposit balances totaled $15.1 billion for the third quarter of
        2009, down $202 million compared with average deposits for the second
        quarter of 2009. Total period-end deposits grew $440 million in the
        third quarter of 2009 to $15.1 billion. Growth in demand and
        interest-bearing transaction deposits was partially offset by decreases
        in higher-costing time deposits.
    --  Tangible common equity ratio and tier 1 common equity ratio increased to
        7.78% and 10.45%, respectively, at September 30, 2009 from 7.55% and
        9.77%, respectively, at June 30, 2009 largely due to lower unrealized
        losses on securities. The tangible common equity ratio and tier 1 common
        equity ratio are non-GAAP measures of capital strength used by the
        Company and investors based on shareholders' equity as defined by
        generally accepted accounting principles in the United States of America
        ("GAAP") minus intangible assets and equity that does not benefit common
        shareholders such as preferred equity and equity provided by the U.S.
        Treasury's Troubled Asset Relief Program ("TARP") Capital Purchase
        Program. We chose not to participate in the TARP Capital Purchase
        Program. Tier 1 capital ratios were 10.56% at September 30, 2009 and
        9.86% at June 30, 2009.
    --  The Company paid a cash dividend of $16.3 million or $0.24 per common
        share during the third quarter of 2009. On October 27, 2009, the board
        of directors declared a cash dividend of $0.24 per common share payable
        on or about December 2, 2009 to shareholders of record as of November
        16, 2009.

Net Interest Revenue

Net interest revenue totaled $180.5 million, up $4.9 million over the second quarter of 2009. Net interest margin was 3.63% for the third quarter of 2009 and 3.55% for the second quarter of 2009. The increase in net interest margin over the previous quarter resulted from improved loan pricing and lower funding costs. Loan yield increased 3 basis points over the previous quarter as wider spreads continue to be priced into the loan portfolio. The increased loan yield partially offset a 33 basis point decrease in securities portfolio yield. The cost of interest-bearing liabilities decreased 22 basis points, including a 26 basis point decrease in the cost of interest-bearing deposits and a 9 basis point decrease in the cost of other borrowed funds.

Average earning assets decreased $237 million during the third quarter of 2009, primarily due to a decrease of $516 million in average outstanding loans and a $110 million decrease in average residential mortgage loans held for sale, partially offset by a $406 million increase in average securities, primarily mortgage-backed securities issued by U.S. government agencies.

Average deposits decreased $202 million compared with the second quarter of 2009, due primarily to a $719 million decrease in average time deposits. The Company chose not to renew certain higher-costing time deposits as they matured. The decrease in time deposits was partially offset by a $308 million increase in average interest-bearing transaction accounts and a $209 million increase in average demand deposits. Average funds purchased, repurchase agreements and other borrowed funds increased $189 million from the second quarter of 2009.

Fees and Commissions Revenue

Fees and commissions revenue totaled $120.0 million for the third quarter of 2009, down from $123.1 million for the second quarter of 2009. Mortgage banking revenue totaled $13.2 million for the third quarter of 2009 and $19.9 million for the second quarter of 2009, still well above historic levels. Mortgage loan originations totaled $536 million for the third quarter of 2009, down from the historic high of $1.0 billion in the second quarter of 2009 as the impact of government initiatives to lower national mortgage interest rates began to lessen. The decrease in mortgage-banking revenue was partially offset by growth in brokerage and trading revenue and deposit service charges. Brokerage and trading revenue increased $3.2 million primarily due to investment banking activity. Deposit service charges increased $2.0 million due to higher overdraft fees.

Operating Expenses

Operating expenses totaled $178.7 million for the third quarter of 2009, up $3.0 million from the preceding quarter. Operating expenses increased $10.8 million due to changes in the fair value of mortgage servicing rights and decreased $11.8 million due to an FDIC special assessment in the second quarter of 2009. Excluding the impact of the change in the fair value of the mortgage servicing rights and the FDIC special assessment, operating expense increased $3.9 million. Personnel expenses were up $1.8 million and net losses and operating expenses of repossessed assets were up $2.5 million. All other operating expenses were down $433 thousand due to Company-wide initiatives to control operating expenses.

Credit Quality

Non-performing assets continued to increase across most sectors of the loan portfolio and geographic markets during the third quarter of 2009. Non-performing assets totaled $490 million or 4.19% of outstanding loans and repossessed assets at September 30, 2009 which consisted of non-accruing loans of $383 million, renegotiated loans of $17 million (including $11 million of residential mortgage loans guaranteed by U.S. government agencies) and $90 million of real estate and other repossessed assets. Total non-performing assets increased $44 million during the third quarter.

Non-accruing loans totaled $383 million or 3.30% of outstanding loans at September 30, 2009, compared with $353 million or 2.92% of outstanding loans at June 30, 2009. Approximately $111 million of non-accruing loans have been charged-down from original values of $234 million to amounts management expects to recover. During the third quarter of 2009, $105 million of new non-accruing loans were identified, offset by $28 million in charge offs, $21 million in foreclosures and $13 million in payments received. In addition, the Company sold $25 million of the face amount of its SemGroup bankruptcy claims which reduced non-accruing energy loans by $13 million.

Non-accruing commercial loans totaled $128 million or 2.01% of total commercial loans at September 30, 2009. Non-accruing commercial loans increased $1.8 million since June 30, 2009. Newly identified non-accruing commercial loans totaled $36 million, primarily in the energy and services sector of the portfolio.

Non-accruing commercial real estate loans totaled $212 million or 8.30% of outstanding commercial real estate loans at September 30, 2009. Total non-accruing commercial real estate loans increased $23 million since June 30, 2009, including a $16 million increase in loans secured by land, residential lots and residential construction properties, $4.7 million increase in loans secured by retail facilities and a $3.7 million increase in loans secured by commercial office buildings. Non-accruing commercial real estate loans attributed to various markets included $99 million or 38% of commercial real estate loans in Arizona, $39 million or 16% of commercial real estate loans in Colorado, $31 million or 4% of commercial real estate loans in Oklahoma, $22 million or 6% of commercial real estate loans in New Mexico and $16 million or 3% of commercial real estate loans in Texas.

Non-accruing residential mortgage loans totaled $38 million or 2.09% of outstanding residential mortgage loans at September 30, 2009, a $2.4 million increase over June 30, 2009. The distribution of non-accruing residential mortgage loans among various markets included $14 million or 4% of mortgage loans in Texas, $12 million or 1% of mortgage loans in Oklahoma and $6 million or 11% of mortgage loans in Arizona. Mortgage loans past due 30 to 89 days were $32 million compared to $27 million at June 30, 2009.

The combined reserve for credit losses totaled $293 million or 2.52% of outstanding loans and 77% of non-accruing loans at September 30, 2009. The allowance for loan losses was $281 million and the reserve for off-balance sheet credit losses was $12 million. During the third quarter of 2009, the Company recognized a $55.1 million provision for credit losses. Net losses charged against the allowance for loan losses totaled $36.0 million or 1.21% annualized of average outstanding loans.

Real estate and other repossessed assets totaled $90 million at September 30, 2009, up $14 million from June 30, 2009. Real estate and other repossessed assets increased by $21 million in additions offset by $4 million in sales and $3 million in write-downs based on updated appraisals. Real estate and other repossessed assets included $50 million of 1-4 family residential properties and residential land development properties, $22 million of developed commercial real estate properties, $8 million of undeveloped land, $7 million of equipment, and $3 million of automobiles. The distribution of real estate owned and other repossessed assets among various markets included $35 million in Arizona, $18 million in Texas, $8 million in New Mexico, $8 million in Colorado, $7 million in Kansas City, $7 million in Oklahoma and $6 million in Arkansas.

The Company also has off-balance sheet obligations related to certain community development residential mortgage loans sold to U.S. government agencies with recourse. These mortgage loans were underwritten to standards approved by the agencies, including full documentation and originated under programs available only for owner-occupied properties. The outstanding principal balance of these loans totaled $345 million at September 30, 2009. These loans are primarily to borrowers in the Company's primary market areas, including $242 million in Oklahoma, $38 million in Arkansas, $20 million in New Mexico, $17 millionKansas City and $16 million in Texas. At September 30, 2009, approximately 4.81% of these loans are non-performing and 6.27% were past due 30 to 89 days. A separate reserve for credit risk of $11 million is available for losses on these loans.

Securities and Derivatives

Available for sale securities totaled $8.4 billion at September 30, 2009, up $1.1 billion since June 30, 2009. The increase in the securities portfolio included $1.0 billion of net securities purchased and a $159 million increase in the net fair value. The available for sale portfolio consisted primarily of mortgage-backed securities, including $6.9 billion fully backed by U.S government agencies and $1.2 billion privately issued by publicly owned financial institutions. The portfolio does not hold any securities backed by sub-prime mortgage loans, collateralized debt obligations or collateralized loan obligations. The Company holds no debt of corporate issuers.

The Company continued a strategy to increase holdings of mortgage-backed securities during the third quarter. This strategy recognizes attractive spreads over funding costs on these securities. Credit risk is controlled by investing in securities fully backed by U.S. government agencies. Interest rate risk is mitigated by investing in short-duration securities that would have limited extension exposure from rising interest rates.

The portfolio of available for sale securities had a net unrealized gain of $31 million at September 30, 2009, a $159 million improvement from June 30, 2009. Net unrealized gains on mortgage-backed securities issued by U.S. government agencies increased by $59 million and net unrealized losses on privately-issued mortgage backed securities decreased by $82 million.

Approximately $635 million of the privately-issued mortgage-backed securities were rated below investment grade by at least one nationally-recognized rating agency. The aggregate unrealized losses on securities rated below investment grade totaled $137 million at September 30, 2009. Aggregate losses on these same securities were $182 million at June 30, 2009. The Company recognized a $3.4 million other-than-temporary impairment charge against earnings in the third quarter related to certain mortgage-backed securities due to further declines in the projected cash flows.

Net gains on securities totaled $12.3 million for the third quarter of 2009, compared with $6.5 million for the second quarter of 2009 and $2.1 million for the third quarter of 2008.

                                        Three Months Ended

                                        Sept. 30,   June 30,
                                                                 Sept. 30, 2008
                                        2009        2009

Net gain on available for sale          $ 8,706     $ 16,670     $ 917
securities

Gain (loss) on mortgage hedge             3,560       (10,199 )    1,186
securities

Net gain on securities                  $ 12,266    $ 6,471      $ 2,103

Gain (loss) on change in fair value of  $ (2,981 )  $ 7,865      $ (5,554 )
mortgage servicing rights



The Company recognized $8.7 million of net gains on the sale of $377 million of available for sale securities in the third quarter of 2009 and $16.7 million of gains on the sale of $1.2 billion of available for sale securities in the second quarter of 2009. This continues a program to sell low-coupon mortgage-backed securities that were purchased at deep discounts near the beginning of the current market disruption. Securities sold are replaced with securities that are expected to have superior future total returns.

BOK Financial also maintains a portfolio of mortgage-backed securities issued by U.S. government agencies as an economic hedge against changes in the fair value of mortgage servicing rights. The fair value of mortgage servicing rights decreased $3.0 million and the fair value of mortgage hedge securities increased $3.6 million during the third quarter of 2009.

The Company has a portfolio of derivative contracts held for customer risk management programs and internal interest rate risk management programs. At September 30, 2009, the fair value of all asset contracts totaled $397 million, net of cash margin held by the Company. The largest net amount due from a single counterparty, a domestic subsidiary of a major energy company, at September 30, 2009 was $116 million. This amount was entirely offset by letters of credit issued by independent financial institutions.

Loans, Deposits and Capital

Outstanding loans at September 30, 2009 were $11.6 billion, down $458 million from June 30, 2009. Loan balances were lower across most sectors of the loan portfolio and markets due to reduced customer demand in response to current economic conditions, normal repayment trends and management decisions to mitigate credit risk by exiting certain loan types. Commercial loans decreased $346 million from June 30, 2009, primarily due to a decrease of $116 million in service sector loans, $110 million in energy sector loans and $87 million in wholesale/retail sector loans. Commercial real estate loans decreased $51 million compared to the prior quarter, primarily due to an $84 million decrease in construction and land development offset by a $34 million increase in multifamily sector loans. Residential mortgage loans decreased $4 million from the prior quarter primarily due to a $14 million decrease in permanent mortgage loans offset by a $10 million increase in home equity loans. Consumer loans decreased $57 million compared to the prior quarter primarily due to a $66 million decrease in indirect automobile loans related to the previously announced decision to curtail that business during the first quarter of 2009 in favor of a customer-focused direct approach to consumer lending.

Total deposits increased $440 million during the third quarter and totaled $15.1 billion at September 30, 2009. Demand and interest-bearing transaction deposits increased $637 million and $289 million, respectively, offset by a $487 million decrease in time deposit balances as the Company decreased higher-cost certificates of deposit. Among the lines of business, commercial banking deposits increased $519 million during the third quarter of 2009, offset by decreased consumer banking deposits of $91 million and decreased wealth management deposits of $48 million.

The Company and each of its subsidiary banks exceeded the regulatory definition of well capitalized at September 30, 2009. The Company's Tier 1 and total capital ratios were 10.56% and 14.10%, respectively, at September 30, 2009. The Company's Tier 1 and total capital ratios were 9.86% and 13.34%, respectively, at June 30, 2009. In addition, the Company's tangible common equity ratio, a non-GAAP measure, was 7.78% at September 30, 2009 and 7.55% at June 30, 2009. The increase in tangible common equity ratio was primarily due to retained earnings growth and reduced net unrealized losses on available for sale securities.

About BOK Financial Corporation

BOK Financial is a regional financial services company that provides commercial and consumer banking, investment and trust services, mortgage origination and servicing, and an electronic funds transfer network. Holdings include Bank of Albuquerque, N.A., Bank of Arizona, N.A., Bank of Arkansas, N.A., Bank of Oklahoma, N.A., Bank of Texas, N.A., Colorado State Bank & Trust, N.A., Bank of Kansas City, N.A., BOSC, Inc., Cavanal Hill Investment Management, Inc., the TransFund electronic funds network, and Southwest Trust Company, N.A. Shares of BOK Financial are traded on the NASDAQ under the symbol BOKF. For more information, visit www.bokf.com.

The Company will continue to evaluate critical assumptions and estimates, such as the adequacy of the allowance for credit losses and asset impairment as of September 30, 2009 through the date its financial statements are filed with the Securities and Exchange Commission and will adjust amounts reported if necessary.

This news release contains forward-looking statements that are based on management's beliefs, assumptions, current expectations, estimates and projections about BOK Financial, the financial services industry and the economy generally. Words such as "anticipates," "believes," "estimates," "expects," "forecasts," "plans," "projects," 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 involve judgments as to future events and are inherently forward-looking statements. Assessments that BOK Financial's acquisitions and other growth endeavors will be profitable are necessary 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. These 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. 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 (1) the ability to fully realize expected cost savings from mergers within the expected time frames, (2) the ability of other companies on which BOK Financial relies to provide goods and services in a timely and accurate manner, (3) changes in interest rates and interest rate relationships, (4) demand for products and services, (5) the degree of competition by traditional and nontraditional competitors, (6) changes in banking regulations, tax laws, prices, levies and assessments, (7) the impact of technological advances and (8) trends in consumer behavior as well as their ability to repay loans. BOK Financial 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.

BALANCE SHEETS

BOK FINANCIAL CORPORATION

(In thousands)

                                Period Ended

                                September 30,    June 30,         September 30,

                                  2009             2009             2008

                                (Unaudited)      (Unaudited)      (Unaudited)

ASSETS

Cash and due from banks         $ 1,383,244      $ 470,553        $ 669,914

Trading                           100,898          84,548           92,588
securities

Funds sold and resell             39,465           112,128          105,594
agreements

Securities:

Available for                     8,358,562        7,224,673        6,279,530
sale

Investment                        238,101          269,844          243,617

Mortgage trading                  320,971          222,864          198,201
securities

Total                             8,917,634        7,717,381        6,721,348
securities

Residential mortgage              172,301          326,363          113,121
loans held for sale

Loans:

Commercial                        6,370,056        6,715,851        7,273,802

Commercial                        2,560,335        2,611,693        2,713,992
real estate

Residential                       1,829,824        1,833,975        1,669,953
mortgage

Consumer                          851,349          908,409          1,022,223

Total loans                       11,611,564       12,069,928       12,679,970

Less reserve for loan             (280,902   )     (263,309   )     (186,516   )
losses

Loans, net of                     11,330,662       11,806,619       12,493,454
reserve

Premises and equipment,           286,702          286,295          267,749
net

Accrued revenue                   68,617           118,718          118,096
receivable

Intangible                        356,152          357,838          363,177
assets, net

Mortgage servicing                66,689           67,413           68,680
rights, net

Real estate and other             89,507           75,243           28,088
repossessed assets

Bankers'                          9,882            8,260            23,933
acceptances

Derivative                        397,110          462,971          572,391
contracts

Cash surrender value of           244,456          241,792          234,293
bank-owned life insurance

Receivable on unsettled           -                237,200          169,494
securities trades

Other assets                      413,522          394,997          335,882

TOTAL ASSETS                    $ 23,876,841     $ 22,768,319     $ 22,377,802

LIABILITIES AND EQUITY

Deposits:

Demand                          $ 3,462,188      $ 2,825,179      $ 3,005,163

Interest-bearing                  7,380,449        7,091,471        6,606,622
transaction

Savings                           167,896          166,806          156,847

Time                              4,084,813        4,571,933        4,817,551

Total                             15,095,346       14,655,389       14,586,183
deposits

Funds purchased and               2,198,900        2,798,274        3,667,225
repurchase agreements

Other                             3,189,948        2,152,177        1,077,450
borrowings

Subordinated                      398,502          398,465          398,372
debentures

Accrued interest,                 123,409          119,003          120,280
taxes, and expense

Bankers'                          9,882            8,260            23,933
acceptances

Due on unsettled                  133,974          -                -
securities trades

Derivative                        395,197          445,463          377,973
contracts

Other                             127,689          125,126          166,597
liabilities

TOTAL                             21,672,847       20,702,157       20,418,013
LIABILITIES

Shareholders'
equity:

Capital, surplus and retained     2,185,776        2,149,020        2,046,752
earnings

Accumulated other                 (763       )     (98,448    )     (106,249   )
comprehensive loss

TOTAL SHAREHOLDERS'               2,185,013        2,050,572        1,940,503
EQUITY

Non-controlling                   18,981           15,590           19,286
interest

TOTAL EQUITY                      2,203,994        2,066,162        1,959,789

TOTAL LIABILITIES AND           $ 23,876,841     $ 22,768,319     $ 22,377,802
EQUITY



AVERAGE BALANCE SHEETS - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands)

               Quarter Ended

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

                 2009             2009             2009             2008             2008

ASSETS

Trading        $ 64,763         $ 112,960        $ 111,962        $ 78,840         $ 66,419
securities

Funds sold
and resell       67,032           29,277           50,701           48,246           79,862
agreements

Securities:

Available        7,782,254        7,242,931        6,645,086        6,409,906        5,945,220
for sale

Investment       235,967          271,068          238,562          242,503          239,655

Mortgage
trading          267,591          365,434          453,304          237,319          126,837
securities

Total            8,285,812        7,879,433        7,336,952        6,889,728        6,311,712
securities

Residential
mortgage         176,403          286,077          201,135          121,184          116,533
loans held
for sale

Loans:

Commercial       6,521,438        6,901,057        7,182,481        7,452,799        7,228,814

Commercial       2,621,176        2,684,020        2,762,789        2,716,465        2,696,503
real estate

Residential      1,873,457        1,884,023        1,841,006        1,641,023        1,655,710
mortgage

Consumer         871,347          933,950          998,489          1,016,409        1,015,796

Total loans      11,887,418       12,403,050       12,784,765       12,826,696       12,596,823

Less
allowance for    (281,289   )     (273,335   )     (252,734   )     (209,319   )     (182,844   )
loan losses

Total loans,     11,606,129       12,129,715       12,532,031       12,617,377       12,413,979
net

Total
earning          20,200,139       20,437,462       20,232,781       19,755,374       18,988,504
assets

Cash and due     828,965          638,791          661,433          534,039          499,992
from banks

Cash surrender
value of         242,715          240,199          237,805          235,195          232,465
bank-owned
life insurance

Derivative       401,887          493,448          476,091          352,083          900,777
contracts

Other assets     1,376,828        1,264,131        1,335,259        1,394,960        1,199,425

TOTAL ASSETS   $ 23,050,534     $ 23,074,031     $ 22,943,369     $ 22,271,651     $ 21,821,163

LIABILITIES
AND EQUITY

Deposits:

Demand         $ 3,392,578      $ 3,183,338      $ 2,864,751      $ 2,712,384      $ 2,739,209

Interest-bearing 7,162,477        6,854,003        6,610,805        6,116,465        6,565,935
transaction

Savings          167,677          167,813          159,537          155,784          159,856

Time             4,404,854        5,123,947        5,215,091        5,109,303        4,792,366

Total            15,127,586       15,329,101       14,850,184       14,093,936       14,257,366
deposits

Funds
purchased
and              2,284,985        2,316,990        2,562,066        3,095,054        3,061,186
repurchase
agreements

Other            2,173,103        1,951,699        2,158,963        1,986,857        1,390,233
borrowings

Subordinated     398,484          398,456          398,425          398,392          398,361
debentures

Derivative       392,277          536,232          641,974          494,778          509,057
contracts

Other            539,129          534,889          416,242          293,752          258,775
liabilities

TOTAL            20,915,564       21,067,367       21,027,854       20,362,769       19,874,978
LIABILITIES

Total equity     2,134,970        2,006,664        1,915,515        1,908,882        1,946,185

TOTAL
LIABILITIES    $ 23,050,534     $ 23,074,031     $ 22,943,369     $ 22,271,651     $ 21,821,163
AND EQUITY



STATEMENTS OF EARNINGS - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands, except per share data)

                      Quarter Ended                     Nine Months Ended

                      September 30,                     September 30,

                        2009             2008             2009             2008

Interest              $ 226,246        $ 263,358        $ 690,158        $ 799,485
revenue

Interest                45,785           99,010           164,272          329,070
expense

Net interest            180,461          164,348          525,886          470,415
revenue

Provision for           55,120           52,711           147,280          129,592
credit losses

Net interest
revenue after           125,341          111,637          378,606          340,823
provision for
credit losses

Other
operating
revenue

Brokerage and
trading                 24,944           30,846           71,437           19,297
revenue

Transaction             26,264           25,632           79,225           74,976
card revenue

Trust fees and          16,315           20,100           49,685           61,836
commissions

Deposit
service                 30,464           30,404           86,290           88,289
charges and
fees

Mortgage
banking                 13,197           7,145            51,577           23,382
revenue

Bank-owned              2,634            2,829            7,369            7,999
life insurance

Margin asset            51               1,934            186              8,361
fees

Other revenue           6,087            7,768            18,794           20,124

Total fees and          119,956          126,658          364,563          304,264
commissions

Gain (loss) on          3,223            (841       )     4,339            (1,986     )
other assets

Gain (loss) on
derivatives,            (294       )     4,366            (2,995     )     3,518
net

Gain (loss) on
securities,             12,266           2,103            38,845           6,787
net

Total
other-than-temporary    (6,133     )     -                (61,764    )     (5,306     )
impairment losses

Portion of loss
recognized in other     (2,752     )     -                (41,839    )     -
comprehensive income

Net impairment
losses recognized in    (3,381     )     -                (19,925    )     (5,306     )
earnings

Total other
operating               131,770          132,286          384,827          307,277
revenue

Other
operating
expense

Personnel               98,012           87,549           286,830          265,252

Business                4,827            5,837            13,824           16,253
promotion

Professional
fees and                7,555            6,501            21,430           19,122
services

Net occupancy           15,884           15,570           48,115           45,731
and equipment

Insurance               6,092            2,436            17,628           8,772

FDIC special            -                -                11,773           -
assessment

Data
processing and          20,413           19,911           60,171           58,327
communications

Printing,
postage and             3,716            4,035            12,359           12,610
supplies

Net (gains) losses
and operating           3,497            (136       )     6,299            13
expenses of
repossessed assets

Amortization
of intangible           1,686            1,884            5,058            5,694
assets

Mortgage                8,065            5,811            24,868           17,546
banking costs

Change in fair value
of mortgage             2,981            5,554            (6,839     )     8,083
servicing rights

Visa retrospective
responsibility          -                1,700            -                (1,067     )
obligation

Other expense           6,004            7,638            18,780           20,626

Total other
operating               178,732          164,290          520,296          476,962
expense

Net income              78,379           79,633           243,137          171,138
before taxes

Federal and
state income            24,772           22,958           81,925           54,546
taxes

Net income before
non-controlling         53,607           56,675           161,212          116,592
interest

Net income (loss)
attributable to         2,947            (10        )     3,405            (1,197     )
non-controlling
interest

Net income
attributable to BOK   $ 50,660         $ 56,685         $ 157,807        $ 117,789
Financial
Corporation

Average shares
outstanding:

Basic                   67,392,059       67,263,317       67,351,436       67,305,916

Diluted                 67,513,700       67,432,444       67,450,172       67,463,012

Net income per
share:

Basic                 $ 0.75           $ 0.84           $ 2.33           $ 1.75

Diluted               $ 0.75           $ 0.84           $ 2.33           $ 1.74



FINANCIAL HIGHLIGHTS - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands, except ratio and share data)

                   Quarter Ended

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

                     2009             2009             2009             2008             2008

Capital:

Period-end
shareholders'      $ 2,185,013      $ 2,050,572      $ 1,931,300      $ 1,846,257      $ 1,940,503
equity

Risk
weighted           $ 17,515,147     $ 18,338,540     $ 18,355,862     $ 18,401,051     $ 18,347,504
assets

Risk-based
capital ratios:

Tier 1               10.56      %     9.86       %     9.66       %     9.40       %     9.31       %

Total                14.10      %     13.34      %     13.08      %     12.81      %     12.62      %
capital

Leverage             8.16       %     7.97       %     7.85       %     7.89       %     7.94       %
ratio

Tangible common
equity ratio         7.78       %     7.55       %     6.84       %     6.64       %     7.16       %
(A)

Tier 1 common
equity ratio         10.45      %     9.77       %     9.58       %     9.32       %     9.20       %
(B)

Common
stock:

Book value         $ 32.27          $ 30.30          $ 28.57          $ 27.36          $ 28.78
per share

Market value
per share:

High               $ 48.10          $ 43.02          $ 40.71          $ 54.42          $ 53.94

Low                $ 34.81          $ 34.46          $ 22.95          $ 38.40          $ 38.61

Cash
dividends          $ 16,280         $ 16,184         $ 15,027         $ 15,358         $ 15,170
paid

Dividend             32.14      %     31.05      %     27.31      %     43.33      %     26.76      %
payout ratio

Shares
outstanding,         67,707,547       67,674,442       67,589,045       67,473,086       67,433,837
net

Stock buy-back
program:

Shares               -                -                -                -                75,000
repurchased

Amount             $ -              $ -              $ -              $ -              $ 3,337,000

Average price      $ -              $ -              $ -              $ -              $ 44.49
per share

Performance
ratios (quarter
annualized):

Return on            0.87       %     0.91       %     0.97       %     0.63       %     1.03       %
average assets

Return on            9.41       %     10.42      %     11.65      %     7.39       %     11.59      %
average equity

Net interest         3.63       %     3.55       %     3.47       %     3.57       %     3.48       %
margin

Efficiency           58.09      %     61.02      %     57.10      %     54.94      %     54.19      %
ratio

Other data:

Gain (loss) on
economic hedge     $ 3,560          $ (10,199    )   $ (2,118     )   $ 15,089         $ 1,186
of mortgage
servicing rights

Trust assets       $ 29,945,585     $ 29,288,041     $ 28,700,791     $ 30,454,512     $ 33,242,296

Mortgage
servicing          $ 6,339,764      $ 6,082,501      $ 5,515,893      $ 5,256,159      $ 5,167,584
portfolio

Mortgage loan
fundings during    $ 536,173        $ 1,023,272      $ 708,561        $ 214,521        $ 258,171
the quarter

Mortgage loan
refinances to        49.00      %     71.00      %     73.51      %     34.84      %     25.14      %
total fundings

Tax equivalent     $ 1,982          $ 1,791          $ 2,105          $ 2,063          $ 1,927
adjustment

Unrealized gain
(loss) on          $ 30,898         $ (128,492   )   $ (261,856   )   $ (330,973   )   $ (158,652   )
available for
sale securities

(A) Tangible
common equity
ratio is a
non-GAAP measure.

Reconciliation to
a GAAP financial
measure follows:

Total
shareholders'      $ 2,185,013      $ 2,050,572      $ 1,931,300      $ 1,846,257      $ 1,940,503
equity

Less:
intangible           (356,152   )     (357,838   )     (359,523   )     (361,209   )     (363,177   )
assets, net

Tangible common    $ 1,828,861      $ 1,692,734      $ 1,571,777      $ 1,485,048      $ 1,577,326
equity

Total assets       $ 23,876,841     $ 22,768,319     $ 23,333,442     $ 22,734,648     $ 22,377,802

Less:
intangible           (356,152   )     (357,838   )     (359,523   )     (361,209   )     (363,177   )
assets, net

                   $ 23,520,689     $ 22,410,481     $ 22,973,919     $ 22,373,439     $ 22,014,625

Tangible common      7.78       %     7.55       %     6.84       %     6.64       %     7.16       %
equity ratio

(B) Tier 1 common
equity ratio is a
non-GAAP measure.

Reconciliation to
a GAAP financial
measure follows:

Tier 1             $ 1,849,254      $ 1,807,705      $ 1,773,576      $ 1,728,926      $ 1,707,390
capital

Less:
non-controlling      (18,981    )     (15,590    )     (14,751    )     (13,855    )     (19,286    )
interest

Tier 1 common      $ 1,830,273      $ 1,792,115      $ 1,758,825      $ 1,715,071      $ 1,688,104
equity

Risk weighted      $ 17,515,147     $ 18,338,540     $ 18,355,862     $ 18,401,051     $ 18,347,504
assets

Tier 1 common        10.45      %     9.77       %     9.58       %     9.32       %     9.20       %
equity ratio



QUARTERLY EARNINGS TRENDS - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands, except ratio and per share data)

                 Quarter Ended

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

                   2009             2009             2009             2008             2008

Interest         $ 226,246        $ 230,685        $ 233,227        $ 262,160        $ 263,358
revenue

Interest           45,785           55,105           63,382           85,713           99,010
expense

Net
interest           180,461          175,580          169,845          176,447          164,348
revenue

Provision for      55,120           47,120           45,040           73,001           52,711
credit losses

Net interest
revenue after      125,341          128,460          124,805          103,446          111,637
provision for
credit losses

Other
operating
revenue

Brokerage and
trading            24,944           21,794           24,699           23,507           30,846
revenue

Transaction        26,264           27,533           25,428           25,177           25,632
card revenue

Trust fees and     16,315           16,860           16,510           17,143           20,100
commissions

Deposit
service            30,464           28,421           27,405           29,239           30,404
charges and
fees

Mortgage
banking            13,197           19,882           18,498           7,217            7,145
revenue

Bank-owned         2,634            2,418            2,317            2,682            2,829
life insurance

Margin
asset              51               68               67               187              1,934
fees

Other              6,087            6,124            6,583            5,778            7,768
revenue

Total fees and     119,956          123,100          121,507          110,930          126,658
commissions

Gain (loss) on     3,223            973              143              (7,420     )     (841       )
other assets

Gain (loss) on
derivatives,       (294       )     (1,037     )     (1,664     )     (2,219     )     4,366
net

Gain (loss) on
securities,        12,266           6,471            20,108           20,156           2,103
net

Total
other-than-temporar(6,133     )     (1,263     )     (54,368    )     -                -
impairment
losses

Portion of loss
recognized in
other              (2,752     )     279              (39,366    )     -                -
comprehensive
income

Net impairment
losses             (3,381     )     (1,542     )     (15,002    )     -                -
recognized in
earnings

Total other
operating          131,770          127,965          125,092          121,447          132,286
revenue

Other
operating
expense

Personnel          98,012           96,191           92,627           87,695           87,549

Business           4,827            4,569            4,428            7,283            5,837
promotion

Professional
fees and           7,555            7,363            6,512            7,923            6,501
services

Net occupancy      15,884           15,973           16,258           14,901           15,570
and equipment

Insurance          6,092            5,898            5,638            3,216            2,436

FDIC special       -                11,773           -                -                -
assessment

Data
processing and     20,413           20,452           19,306           19,720           19,911
communications

Printing,
postage and        3,716            4,072            4,571            3,823            4,035
supplies

Net (gains)
losses and
operating          3,497            996              1,806            1,006            (136       )
expenses of
repossessed
assets

Amortization
of intangible      1,686            1,686            1,686            1,967            1,884
assets

Mortgage           8,065            9,336            7,467            4,967            5,811
banking costs

Change in fair
value of
mortgage           2,981            (7,865     )     (1,955     )     26,432           5,554
servicing
rights

Visa
retrospective      -                -                -                (1,700     )     1,700
responsibility
obligation

Other              6,004            5,326            7,450            8,209            7,638
expense

Total other
operating          178,732          175,770          165,794          185,442          164,290
expense

Net income         78,379           80,655           84,103           39,451           79,633
before taxes

Federal and
state income       24,772           28,315           28,838           10,363           22,958
taxes

Net income
before             53,607           52,340           55,265           29,088           56,675
non-controlling
interest

Net income
(loss)
attributable to    2,947            225              233              (6,355     )     (10        )
non-controlling
interest

Net income
attributable to  $ 50,660         $ 52,115         $ 55,032         $ 35,443         $ 56,685
BOK Financial
Corporation

Average shares
outstanding:

Basic              67,392,059       67,344,577       67,315,986       67,294,069       67,263,317

Diluted            67,513,700       67,448,029       67,387,102       67,456,267       67,432,444

Net income per
share:

Basic            $ 0.75           $ 0.77           $ 0.81           $ 0.53           $ 0.84

Diluted          $ 0.75           $ 0.77           $ 0.81           $ 0.52           $ 0.84



LOANS BY PRINCIPAL MARKET AREA - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands)

              Quarter Ended

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

                2009           2009           2009           2008           2008

Oklahoma:

Commercial    $ 2,738,217    $ 2,918,478    $ 3,119,362    $ 3,356,520    $ 3,368,823

Commercial      815,362        855,742        881,620        843,576        827,357
real estate

Residential     1,245,917      1,249,104      1,234,417      1,196,924      1,134,066
mortgage

Consumer        483,369        521,431        562,021        579,809        580,211

Total           5,282,865      5,544,755      5,797,420      5,976,829      5,910,457
Oklahoma

Texas:

Commercial      2,075,379      2,182,756      2,277,186      2,353,860      2,205,169

Commercial      734,742        741,199        816,830        825,769        853,653
real estate

Residential     335,797        345,780        337,044        315,438        307,655
mortgage

Consumer        188,374        196,752        214,134        212,820        214,133

Total Texas     3,334,292      3,466,487      3,645,194      3,707,887      3,580,610

New Mexico:

Commercial      344,910        380,378        393,180        418,732        442,644

Commercial      344,988        313,190        315,511        286,574        281,061
real estate

Residential     88,271         90,944         99,805         98,018         95,165
mortgage

Consumer        18,176         18,826         19,900         18,616         18,296

Total New       796,345        803,338        828,396        821,940        837,166
Mexico

Arkansas:

Commercial      99,559         97,676         99,955         103,446        104,630

Commercial      128,984        133,026        133,227        134,015        127,925
real estate

Residential     19,128         19,015         17,145         16,875         16,941
mortgage

Consumer        136,461        152,620        168,971        175,647        183,543

Total           384,132        402,337        419,298        429,983        433,039
Arkansas

Colorado:

Commercial      569,549        595,858        675,223        660,546        598,519

Commercial      249,879        269,923        267,035        261,820        266,739
real estate

Residential     68,667         58,557         59,120         53,875         49,676
mortgage

Consumer        18,272         14,097         14,599         16,141         18,328

Total           906,367        938,435        1,015,977      992,382        933,262
Colorado

Arizona:

Commercial      219,330        215,540        211,953        211,356        213,861

Commercial      257,169        262,607        285,841        319,525        326,615
real estate

Residential     57,304         58,265         61,605         62,123         58,800
mortgage

Consumer        4,826          3,229          5,261          6,075          5,551

Total           538,629        539,641        564,660        599,079        604,827
Arizona

Kansas:

Commercial      323,112        325,165        324,671        307,143        340,156

Commercial      29,211         36,006         32,017         29,969         30,642
real estate

Residential     14,740         12,310         10,814         9,321          7,650
mortgage

Consumer        1,871          1,454          1,469          1,473          2,161

Total           368,934        374,935        368,971        347,906        380,609
Kansas

TOTAL BOK     $ 11,611,564   $ 12,069,928   $ 12,639,916   $ 12,876,006   $ 12,679,970
FINANCIAL



DEPOSITS BY PRINCIPAL MARKET AREA - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands)

                    Quarter Ended

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

                      2009           2009           2009           2008           2008

Oklahoma:

Demand              $ 1,895,980    $ 1,451,057    $ 1,651,111    $ 1,683,374    $ 1,681,325

Interest-bearing:

Transaction           4,566,058      4,374,089      4,089,838      4,117,729      4,151,430

Savings               93,443         94,048         95,827         86,476         86,900

Time                  1,765,980      2,033,312      2,876,313      3,104,933      3,036,297

Total                 6,425,481      6,501,449      7,061,978      7,309,138      7,274,627
interest-bearing

Total Oklahoma        8,321,461      7,952,506      8,713,089      8,992,512      8,955,952

Texas:

Demand                1,138,794      1,002,266      1,021,424      1,067,456      956,846

Interest-bearing:

Transaction           1,716,460      1,660,642      1,527,399      1,460,576      1,543,974

Savings               35,724         33,992         33,867         32,071         32,400

Time                  1,007,579      1,035,919      1,054,632      857,416        794,911

Total                 2,759,763      2,730,553      2,615,898      2,350,063      2,371,285
interest-bearing

Total Texas           3,898,557      3,732,819      3,637,322      3,417,519      3,328,131

New Mexico:

Demand                216,330        175,033        180,308        155,345        176,477

Interest-bearing:

Transaction           424,528        434,498        401,000        397,382        376,941

Savings               18,039         18,255         17,858         16,289         16,316

Time                  511,507        542,388        561,300        522,894        475,560

Total                 954,074        995,141        980,158        936,565        868,817
interest-bearing

Total New Mexico      1,170,404      1,170,174      1,160,466      1,091,910      1,045,294

Arkansas:

Demand                19,077         17,261         16,503         16,293         23,565

Interest-bearing:

Transaction           85,061         73,972         63,924         38,566         19,146

Savings               1,131          1,031          1,100          1,083          865

Time                  137,109        162,505        150,015        75,579         47,684

Total                 223,301        237,508        215,039        115,228        67,695
interest-bearing

Total Arkansas        242,378        254,769        231,542        131,521        91,260

Colorado:

Demand                121,555        113,895        111,048        116,637        115,677

Interest-bearing:

Transaction           477,418        445,521        466,276        480,113        440,888

Savings               18,518         18,144         18,905         17,660         19,300

Time                  520,906        579,709        584,971        532,475        428,872

Total                 1,016,842      1,043,374      1,070,152      1,030,248      889,060
interest-bearing

Total Colorado        1,138,397      1,157,269      1,181,200      1,146,885      1,004,737

Arizona:

Demand                54,046         55,975         54,362         39,424         45,725

Interest-bearing:

Transaction           95,242         89,842         66,809         56,985         64,463

Savings               971            1,282          970            1,014          1,033

Time                  56,809         59,775         54,923         34,290         14,433

Total                 153,022        150,899        122,702        92,289         79,929
interest-bearing

Total Arizona         207,068        206,874        177,064        131,713        125,654

Kansas /
Missouri:

Demand                16,406         9,692          16,140         3,850          5,548

Interest-bearing:

Transaction           15,682         12,907         11,976         10,999         9,780

Savings               70             54             117            42             33

Time                  84,923         158,325        141,505        55,656         19,794

Total                 100,675        171,286        153,598        66,697         29,607
interest-bearing

Total Kansas /        117,081        180,978        169,738        70,547         35,155
Missouri

TOTAL BOK           $ 15,095,346   $ 14,655,389   $ 15,270,421   $ 14,982,607   $ 14,586,183
FINANCIAL



NET INTEREST MARGIN TREND - UNAUDITED

BOK FINANCIAL CORPORATION

                          Quarter Ended

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

                          2009           2009    2009    2008          2008

TAX-EQUIVALENT ASSETS
YIELDS

Trading                   4.72%          3.49%   3.69%   6.55%         5.61%
securities

Funds sold and resell     0.11%          0.19%   0.24%   0.76%         1.44%
agreements

Securities:

Taxable                   4.18%          4.50%   4.90%   5.12%         5.09%

Tax-exempt                5.03%          5.69%   6.64%   6.43%         6.64%

Total securities          4.21%          4.54%   4.96%   5.17%         5.15%

Total loans               4.67%          4.64%   4.56%   5.27%         5.69%

Less Allowance for loan   -              -       -       -             -
losses

Total loans, net          4.78%          4.74%   4.65%   5.35%         5.77%

Total tax-equivalent      4.54%          4.65%   4.75%   5.28%         5.55%
yield on earning assets

COST OF INTEREST-BEARING
LIABILITIES

Interest-bearing
deposits:

Interest-bearing          0.65%          0.78%   0.95%   1.51%         1.72%
transaction

Savings                   0.48%          0.25%   0.28%   0.37%         0.37%

Time                      2.20%          2.48%   2.83%   3.28%         3.39%

Total interest-bearing    1.23%          1.49%   1.76%   2.29%         2.39%
deposits

Funds purchased and       0.32%          0.35%   0.45%   0.94%         1.98%
repurchase agreements

Other borrowings          0.38%          0.49%   0.58%   1.51%         2.56%

Subordinated              5.53%          5.67%   5.67%   5.48%         5.55%
debt

Total cost of
interest-bearing          1.09%          1.31%   1.50%   2.02%         2.41%
liabilities

Tax-equivalent net        3.45%          3.34%   3.25%   3.26%         3.14%
interest revenue spread

Effect of
noninterest-bearing       0.18%          0.21%   0.22%   0.31%         0.34%
funding sources and
other

Tax-equivalent net        3.63%          3.55%   3.47%   3.57%         3.48%
interest margin



CREDIT QUALITY INDICATORS

BOK FINANCIAL CORPORATION

(In thousands, except ratios)

                Quarter Ended

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

                  2009          2009          2009          2008          2008

Nonperforming
assets:

Nonaccruing
loans (B):

Commercial      $ 128,266     $ 126,510     $ 128,501     $ 134,846     $ 105,757

Commercial        212,418       189,586       175,487       137,279       78,235
real estate

Residential       38,220        35,860        34,182        27,387        27,075
mortgage

Consumer          3,897         1,037         1,065         561           758

Total
nonaccruing     $ 382,801     $ 352,993     $ 339,235     $ 300,073     $ 211,825
loans

Renegotiated      17,426        17,479        13,623        13,039        12,326
loans (A)

Real estate
and other         89,507        75,243        61,383        29,179        28,088
repossessed
assets

Total
nonperforming   $ 489,734     $ 445,715     $ 414,241     $ 342,291     $ 252,239
assets

Nonaccruing
loans by
principal
market (B):

Oklahoma        $ 112,610     $ 108,490     $ 105,536     $ 108,367     $ 87,885

Texas             65,911        51,582        55,225        42,934        29,141

New Mexico        35,541        29,640        18,046        16,016        12,293

Arkansas          5,911         3,888         4,078         3,263         3,386

Colorado          50,432        45,794        38,567        32,415        20,980

Arizona           108,161       106,076       111,772       80,994        54,832

Kansas            4,235         7,523         6,011         16,084        3,308

Total
nonaccruing     $ 382,801     $ 352,993     $ 339,235     $ 300,073     $ 211,825
loans

                  -             -             -             -             -

Nonaccruing
loans by loan
portfolio
sector (B):

Commercial:

Energy          $ 48,992      $ 53,842      $ 49,618      $ 49,364      $ 49,839

Manufacturing     17,429        16,975        18,248        7,343         6,479

Wholesale /       7,623         10,983        8,650         18,773        7,806
retail

Agriculture       98            105           115           680           755

Services          30,094        24,713        30,226        36,873        26,581

Healthcare        13,758        14,222        14,288        12,118        3,300

Other             10,272        5,670         7,356         9,695         10,997

Total             128,266       126,510       128,501       134,846       105,757
commercial

Commercial
real estate:

Land
development       113,868       97,425        99,922        76,082        53,624
and
construction

Retail            22,254        17,474        9,893         15,625        13,011

Office            31,406        27,685        23,305        7,637         3,022

Multifamily       28,223        27,827        27,198        24,950        896

Industrial        527           527           575           6,287         390

Other
commercial        16,140        18,648        14,594        6,698         7,292
real estate

Total
commercial        212,418       189,586       175,487       137,279       78,235
real estate

Residential
mortgage:

Permanent         36,431        34,149        32,848        26,233        26,401
mortgage

Home equity       1,789         1,711         1,334         1,154         674

Total
residential       38,220        35,860        34,182        27,387        27,075
mortgage

Consumer          3,897         1,037         1,065         561           758

Total
nonaccruing     $ 382,801     $ 352,993     $ 339,235     $ 300,073     $ 211,825
loans

                  -             -             -             -             -

Performing
loans 90 days   $ 24,238      $ 32,479      $ 46,123      $ 19,123      $ 20,213
past due

Gross           $ 38,581      $ 37,409      $ 34,535      $ 35,681      $ 33,926
charge-offs

Recoveries        2,594         2,472         2,664         2,022         13,712

Net             $ 35,987      $ 34,937      $ 31,871      $ 33,659      $ 20,214
charge-offs

Provision for   $ 55,120      $ 47,120      $ 45,040      $ 73,001      $ 52,711
credit losses

Reserve for
loan losses to    2.42    %     2.18    %     1.99    %     1.81    %     1.47    %
period end
loans

Combined
reserves for
credit losses     2.52    %     2.27    %     2.07    %     1.93    %     1.65    %
to period end
loans

Nonperforming
assets to
period end
loans

and
repossessed       4.19    %     3.67    %     3.26    %     2.65    %     1.98    %
assets

Net
charge-offs
(annualized)      1.21    %     1.13    %     1.00    %     1.05    %     0.64    %
to average
loans

Reserve for
loan losses to    73.38   %     74.59   %     73.99   %     77.73   %     88.05   %
nonaccruing
loans

Combined
reserves for
credit losses     76.51   %     77.55   %     77.11   %     82.78   %     98.69   %
to nonaccruing
loans

(A) includes    $ 11,234      $ 11,079      $ 10,514      $ 10,396      $ 9,604
residential
mortgage loans
guaranteed by
agencies of
the U.S.
government.
These loans
have been
modified to
extend payment
terms and/or
reduce
interest rates
to current
market.

(B) includes
loans subject
to First        $ 4,173       $ 8,305       $ 11,287      $ 13,181      $ 13,262
United Bank
sellers escrow



    Source: BOK Financial Corporation
Contact: BOK Financial Corporation Steven Nell, 918-588-6000 Chief Financial Officer or Jesse Boudiette, 918-588-6532 Corporate Communications Manager