News Details

BOK Financial Reports $52 Million Second Quarter Income

July 29, 2009

TULSA, Okla.--(BUSINESS WIRE)-- BOK Financial Corporation (NASDAQ:BOKF) reported net income of $52.1 million or $0.77 per diluted share for the second quarter of 2009. Net income totaled $55.0 million or $0.81 per diluted share for the first quarter of 2009 and a net loss of $1.2 million or $0.02 per diluted share was recognized in second quarter of 2008. Net income for the six months ended June 30, 2009 totaled $107.1 million or $1.58 per diluted share compared with net income of $61.1 million or $0.90 per diluted share for the six months ended June 30, 2008. The second quarter of 2008 was impacted by $87.0 million of pre-tax charges for loan and energy derivative credit exposure related to the bankruptcy filing by SemGroup LP and related entities which reduced net income for the second quarter of 2008 by approximately $57.0 million or $0.84 per diluted share.

In the second quarter of 2009, the Company incurred an $11.8 million pre-tax charge for a special assessment by the FDIC and recognized net pre-tax gains on available for sale securities of $15.2 million. In the first quarter of 2009, the Company recognized net pre-tax gains on available for sale securities of $7.2 million.

"BOK Financial is pleased to report net interest growth and solid fee revenue for the second quarter of 2009," said President and CEO Stan Lybarger. "The growth from our diversified revenue sources continues to enhance our strong capital and liquidity position. However, declining loan demand may challenge future net interest revenue and mortgage banking revenue until the economy begins to recover."

Highlights of the second quarter of 2009 included:

    --  Net interest revenue totaled $175.6 million, up $5.7 million compared to
        the first quarter of 2009. Net interest margin was 3.55% for the second
        quarter of 2009, up 8 basis points over the first quarter of 2009 due
        largely to higher loan yields and lower funding costs.
    --  Fees and commissions revenue totaled $123.1 million for the second
        quarter of 2009. Mortgage banking revenue remained at relative high
        levels due to increased loan volume driven by government initiatives to
        lower national mortgage interest rates.
    --  Operating expenses totaled $175.8 million, up $10.0 million over the
        first quarter of 2009. Increased operating expenses included an $11.8
        million FDIC special assessment.
    --  Combined reserve for credit losses totaled $274 million or 2.27% of
        outstanding loans at June 30, 2009, up from $262 million or 2.07% of
        outstanding loans at March 31, 2009. Net loans charged off and provision
        for credit losses were $34.9 million and $47.1 million, respectively,
        for the second quarter of 2009.
    --  Non-performing assets totaled $446 million or 3.67% of outstanding loans
        and repossessed assets at June 30, 2009. Non-performing assets totaled
        $414 million or 3.26% of outstanding loans and repossessed assets at
        March 31, 2009.
    --  Outstanding loan balances were $12.1 billion at June 30, 2009, down $570
        million since March 31, 2009. Commercial, commercial real estate and
        consumer loans all decreased during the second quarter due largely to
        reduced customer demand.
    --  Average deposit balances totaled $15.3 billion for the second quarter of
        2009, up $479 million compared with average deposits for the first
        quarter of 2009. Total period-end deposits were $14.7 billion at June
        30, 2009, down $615 million since March 31, 2009 due largely to lower
        brokered time deposit account balances.
    --  The Company's tangible common equity ratio and tier 1 common equity
        ratio increased to 7.55% and 9.77%, respectively, at June 30, 2009 from
        6.84% and 9.58%, respectively, at March 31, 2009 due largely 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 minus intangible
        assets and equity that does not benefit common shareholders such as
        preferred equity and equity provided by the U.S. Treasury's TARP Capital
        Purchase Program. The Company chose not to participate in the U.S.
        Treasury's TARP Capital Purchase Program. Tier 1 capital ratios were
        9.86% at June 30, 2009 and 9.66% at March 31, 2009.
    --  The Company paid a cash dividend of $16.2 million or $0.24 per common
        share during the second quarter of 2009. On July 28, 2009, the board of
        directors declared a cash dividend of $0.24 per common share payable on
        or about August 28, 2009 to shareholders of record as of August 14,
        2009.

Net Interest Revenue

Net interest revenue totaled $175.6 million, up $5.7 million compared to the first quarter of 2009 and $16.6 million or 10% over the second quarter of 2008. Net interest margin was 3.55% for the second quarter of 2009, 3.47% for the first quarter of 2009 and 3.44% for the second quarter of 2008. The increase in net interest margin over the previous quarter resulted from lower funding costs, partially offset by a decrease in the yield on earning assets. The cost of interest-bearing liabilities decreased 19 basis points, including a 27 basis point decrease in the cost of interest-bearing deposits and a 5 basis point decrease in the cost of other borrowed funds. The yield on average earning assets for the second quarter of 2009 decreased 10 basis points compared with the previous quarter. Securities yields decreased 42 basis points and loan yields increased 8 basis points.

In addition to changes due to net interest margin, net interest revenue increased due to earning asset growth. Average earning assets grew $205 million during the second quarter of 2009, primarily due to a $542 million increase in average securities, primarily mortgage-backed securities issued by U.S. government agencies, partially offset by a decrease of $382 million in average outstanding loans.

Average deposits increased $479 million compared with the first quarter of 2009, including a $243 million increase in average interest-bearing transaction accounts, a $319 million increase in average demand deposits, and a $91 million decrease in average time deposits. Average funds purchased, repurchase agreements and other borrowed funds decreased $452 million from the first quarter of 2009.

Fees and Commissions Revenue

Fees and commissions revenue totaled $123.1 million for the second quarter of 2009, $121.5 million for the first quarter of 2009 and $63.7 million for the second quarter of 2008. Fees and commissions revenue for the second quarter of 2008 included a $60.7 million charge to adjust SemGroup LP derivative contracts to fair value. The $1.6 million increase in fees and commissions revenue from the previous quarter was primarily due to increases in transaction card revenue, mortgage banking revenue and deposit service charges partially offset by decreased brokerage and trading revenue. Mortgage banking revenue totaled $19.9 million for the second quarter of 2009 and $18.5 million for the first quarter of 2009, well above historic norms. Mortgage loan originations totaled $1.0 billion for the second quarter of 2009, up $315 million over the previous quarter due to government initiatives to lower national mortgage interest rates. Mortgage loan originations totaled $289 million in the second quarter of 2008.

Operating Expenses

Operating expenses totaled $175.8 million for the second quarter of 2009, up $10.0 million from the preceding quarter. Changes in the fair value of mortgage servicing rights reduced operating expenses by $7.9 million in the second quarter of 2009 and $2.0 million in the first quarter of 2009. The increase in the fair value of mortgage servicing rights resulted from the effect of changes in interest rates on anticipated prepayment speeds, potential earnings on escrow funds and discount rates. Excluding mortgage servicing rights, operating expense increased $15.9 million primarily due to an $11.8 millionFDIC insurance special assessment in the second quarter of 2009 and increased personnel expenses of $3.6 million. Operating expenses totaled $159.3 million for the second quarter of 2008.

Credit Quality

Non-performing assets continued to increase during the second quarter of 2009. "We are pleased to acknowledge that the non-performing asset growth rate has decreased over the past three quarters", Lybarger said. "We continue to aggressively address credit quality through evaluation and improvement of our loan portfolio and proactively manage non-performing assets in a manner that maximizes their value."

Non-performing assets totaled $446 million or 3.67% of outstanding loans and repossessed assets at June 30, 2009 which consisted of non-accruing loans of $353 million, renegotiated loans of $17 million (including $11 million of residential mortgage loans guaranteed by U.S. government agencies) and $75 million of real estate and other repossessed assets. Non-accruing energy loans included $47 million that represents approximately one-third of the pre-bankruptcy amount due from SemGroup LP. Subsequent to June 30, the Company sold $25 million of the face amount of its SemGroup bankruptcy claims which will reduce non-accruing loans by $13.2 million.

Non-accruing loans totaled $353 million or 2.92% of outstanding loans at June 30, 2009, compared with $339 million or 2.68% of outstanding loans at March 31, 2009 and $149 million or 1.19% of outstanding loans at June 30, 2008. Approximately $207 million of non-accruing loans have been charged-down to reported values of $99 million, amounts management expects to recover. During the second quarter of 2009, $72 million of new non-accruing loans were identified, offset by $27 million in charge offs, $20 million in foreclosures and $9 million in payments.

Approximately $106 million or 20% of loans in the Arizona market were non-accruing at June 30, 2009, down from $112 million at March 31, 2009. Non-accruing loans in Oklahoma and Texas, the Company's largest markets, totaled $108 million or 1.96% of outstanding loans and $52 million or 1.49% of outstanding loans in the respective markets, at June 30, 2009. Non-accruing loans in New Mexico and Colorado markets totaled $30 million and $46 million, respectively, up approximately $12 million and $7 million, respectively. Less than 5% of outstanding loans in these respective markets at June 30, 2009 were non-accruing.

Non-accruing commercial loans totaled $127 million or 1.88% of total commercial loans at June 30, 2009. Non-accruing commercial loans have decreased $2.0 million since March 31, 2009.

Non-accruing commercial real estate loans totaled $190 million or 7.26% of outstanding commercial real estate loans at June 30, 2009. Total non-accruing commercial real estate loans increased $14 million since March 31, 2009, primarily due to a $7 million increase in loans secured by retail facilities in the Arizona market and a $4 million increase in loans secured by commercial office buildings. Non-accruing commercial real estate loans attributed to various markets included $100 million or 38% of total commercial real estate loans in Arizona, $32 million or 12% of commercial real estate loans in Colorado, $28 million or 3% of commercial real estate loans in Oklahoma and $18 million or 6% of commercial real estate loans in New Mexico.

Non-accruing residential mortgage loans totaled $36 million or 1.96% of outstanding residential mortgage loans at June 30, 2009, a $1.7 million increase over March 31, 2009. The distribution of non-accruing residential mortgage loans among various markets included $12 million or 3.38% of mortgage loans in Texas, $11 million or 0.90% of mortgage loans in Oklahoma and $5 million or 8.99% of mortgage loans in Arizona. Mortgage loans past due 30 to 90 days were $27 million at June 30, 2009 compared to $28 million at March 31, 2009.

The combined reserve for credit losses totaled $274 million or 2.27% of outstanding loans and 78% of non-accruing loans at June 30, 2009. The allowance for loan losses was $263 million and the reserve for off-balance sheet credit losses was $11 million. During the second quarter of 2009, the Company recognized a $47.1 million provision for credit losses. Net losses charged against the allowance for loan losses totaled $34.9 million or 1.13% annualized of average outstanding loans.

Real estate and other repossessed assets totaled $75 million at June 30, 2009, up $14 million from March 31, 2009. Real estate and other repossessed assets increased by $20 million in additions offset by $6 million in sales. Real estate and other repossessed assets included $43 million of 1-4 family residential properties and residential land development properties, $17 million of developed commercial real estate properties, $7 million of equipment, $5 million of undeveloped land and $2 million of automobiles. The distribution of real estate owned and other repossessed assets among various markets included $25 million in Arizona, $17 million in Texas, $8 million in New Mexico, $7 million in Kansas City, $6 million in Arkansas, $6 million in Oklahoma, and $5 million in Colorado.

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 $346 million at June 30, 2009. These loans are primarily to borrowers in the Company's primary market areas, including $243 million in Oklahoma, $39 million in Arkansas, $19 million in New Mexico, $17 million in Texas and $14 million in Kansas City. At June 30, 2009, approximately 4.30% of these loans are non-performing and 6% were past due 30 to 90 days. A separate reserve for credit risk of $10.8 million is available for losses on these loans.

Securities and Derivatives

The Company's portfolio of available for sale securities totaled $7.2 billion at June 30, 2009, up $233 million since March 31, 2009. The increase in the securities portfolio included $100 million of net securities purchased and a $133 million increase in the net fair value. The available for sale portfolio consisted primarily of mortgage-backed securities, including $5.8 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.

Net unrealized losses on the Company's portfolio of available for sale securities totaled $128 million at June 30, 2009, a $133 million improvement from March 31, 2009. Net unrealized gains on mortgage-backed securities issued by U.S. government agencies increased by $20 million and net unrealized losses on privately-issued mortgage backed securities decreased by $106 million.

Approximately $506 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 $148 million at June 30, 2009. Aggregate unrealized losses on these same securities were $191 million at March 31, 2009. The Company recognized a $279 thousand other-than-temporary impairment charge against earnings in the second quarter related to certain mortgage-backed securities due to further declines in the projected cash flows. Other-than-temporary impairment of $7.0 million was recognized in earnings in the first quarter of 2009 from these same securities.

Net unrealized losses on perpetual preferred stocks issued by other financial institutions totaled $2.9 million at June 30, 2009 and $8.3 million at March 31, 2009. No other-than-temporary impairment charge was recognized on these securities during the second quarter of 2009.

Net gains on securities totaled $6.5 million for the second quarter of 2009, compared with a net gain of $20.1 million for the first quarter of 2009 and a net loss of $5.2 million for the second quarter of 2008.

                                        Three Months Ended

                                        June 30,     March 31,   June 30,

                                        2009         2009        2008

Gain on available for sale securities   $ 16,670     $ 22,226    $ 276

Loss on mortgage hedge securities         (10,199 )    (2,118 )    (5,518 )

Net gain (loss) on securities           $ 6,471      $ 20,108    $ (5,242 )

Gain (loss) on change in fair value of

mortgage servicing rights               $ 7,865      $ 1,955     $ (767   )



The Company recognized $16.7 million of gains on the sale of $1.2 billion of available for sale securities in the second quarter of 2009. These securities were purchased at deep discounts near the beginning of the recent market disruption. Securities sold were low coupon U.S. government agency issued mortgage-backed securities. These were replaced with higher coupon securities that will have superior future yields. The Company intends to sell an additional $91 million of similar securities after June 30. The current fair value of these securities was below their amortized cost and the Company recognized $1.3 million in other-than-temporary impairment charges on these securities during the second quarter.

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 increased $7.9 million and the fair value of mortgage hedge securities decreased $10.2 million during the second 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 June 30, 2009, the fair value of all asset contracts totaled $463 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 June 30, 2009 was $164 million. This amount was offset by $140 million in letters of credit issued by independent financial institutions.

Balance Sheet Management

Outstanding loans at June 30, 2009 were $12.1 billion, down $570 million from March 31, 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 type and relationships. Commercial loans decreased $386 million from March 31, 2009, primarily due to a decrease of $126 million in energy sector loans and $106 million in wholesale/retail sector loans. Commercial real estate loans decreased $120 million compared to the prior quarter, primarily due to a $61 million decrease in construction and land development, a $38 million decrease in multifamily and a $21 million decrease in industrial sectors of the real estate loan portfolio. Residential mortgage loans increased $14 million from the prior quarter primarily due to increased originations driven by lower interest rates. Consumer loans decreased $78 million compared to the prior quarter primarily due to a $68 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 decreased $615 million during the second quarter and totaled $14.7 billion at June 30, 2009. Time deposit balances were down $852 million due largely to a $492 million decrease in brokered deposits and reductions in certain higher-costing retail accounts. Among our lines of business, commercial banking deposits increased $522 million during the second quarter of 2009, offset by decreased wealth management deposits of $472 million and decreased consumer banking deposits of $47 million.

The Company and each of its subsidiary banks exceeded the regulatory definition of well capitalized at June 30, 2009. The Company's Tier 1 and total capital ratios were 9.86% and 13.34%, respectively, at June 30, 2009. The Company's Tier 1 and total capital ratios were 9.66% and 13.08%, respectively, at March 31, 2009. In addition, the Company's tangible common equity ratio was 7.55% at June 30, 2009 and 6.84% at March 31, 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 June 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

                                June 30,         March 31,        June 30,

                                  2009             2009             2008

                                (Unaudited)                       (Unaudited)

ASSETS

Cash and due from banks         $ 470,553        $ 686,976        $ 712,324

Trading                           84,548           128,179          62,532
securities

Funds sold and resell             112,128          27,197           52,005
agreements

Securities:

Available for                     7,224,673        6,991,803        5,926,602
sale

Investment                        269,844          251,848          245,754

Mortgage trading                  222,864          454,493          98,269
securities

Total                             7,717,381        7,698,144        6,270,625
securities

Residential mortgage              326,363          245,791          119,944
loans held for sale

Loans:

Commercial                        6,715,851        7,101,530        7,038,573

Commercial                        2,611,693        2,732,081        2,827,497
real estate

Residential                       1,833,975        1,819,950        1,607,597
mortgage

Consumer                          908,409          986,355          1,044,371

Total loans                       12,069,928       12,639,916       12,518,038

Less reserve for loan             (263,309   )     (251,002   )     (154,018   )
losses

Loans, net of                     11,806,619       12,388,914       12,364,020
reserve

Premises and equipment,           286,295          281,300          266,435
net

Accrued revenue                   118,718          104,205          159,066
receivable

Intangible                        357,838          359,523          365,060
assets, net

Mortgage servicing                67,413           50,246           72,103
rights, net

Real estate and other             75,243           61,383           21,025
repossessed assets

Bankers'                          8,260            9,316            16,031
acceptances

Derivative                        462,971          551,316          1,380,876
contracts

Cash surrender value of           241,792          239,348          231,527
bank-owned life insurance

Receivable on unsettled           237,200          -                39,052
securities trades

Other assets                      394,997          501,604          303,312

TOTAL ASSETS                    $ 22,768,319     $ 23,333,442     $ 22,435,937

LIABILITIES AND EQUITY

Deposits:

Demand                          $ 2,825,179      $ 3,050,896      $ 1,951,939

Interest-bearing                  7,091,471        6,627,222        7,650,255
transaction

Savings                           166,806          168,644          162,138

Time                              4,571,933        5,423,659        4,361,384

Total                             14,655,389       15,270,421       14,125,716
deposits

Funds purchased and               2,798,274        2,217,081        3,101,425
repurchase agreements

Other                             2,152,177        2,276,430        2,153,853
borrowings

Subordinated                      398,465          398,443          398,340
debentures

Accrued interest,                 119,003          146,111          81,507
taxes, and expense

Bankers'                          8,260            9,316            16,031
acceptances

Due on unsettled                  -                311,133          -
securities trades

Derivative                        445,463          640,275          456,379
contracts

Other                             125,126          118,181          140,758
liabilities

TOTAL                             20,702,157       21,387,391       20,474,009
LIABILITIES

Shareholders'
equity:

Capital, surplus and retained     2,149,020        2,111,823        2,006,754
earnings

Accumulated other                 (98,448    )     (180,523   )     (64,378    )
comprehensive loss

TOTAL SHAREHOLDERS'               2,050,572        1,931,300        1,942,376
EQUITY

Non-controlling                   15,590           14,751           19,552
interest

TOTAL EQUITY                      2,066,162        1,946,051        1,961,928

TOTAL LIABILITIES AND           $ 22,768,319     $ 23,333,442     $ 22,435,937
EQUITY



AVERAGE BALANCE SHEETS - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands)

                Quarter Ended

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

                  2009             2009             2008              2008             2008

ASSETS

Trading         $ 112,960        $ 111,962        $ 78,840          $ 66,419         $ 74,058
securities

Funds sold
and resell        29,277           50,701           48,246            79,862           72,444
agreements

Securities:

Available         7,242,931        6,645,086        6,409,906         5,945,220        5,880,844
for sale

Investment        271,068          238,562          242,503           239,655          249,723

Mortgage
trading           365,434          453,304          237,319           126,837          155,612
securities

Total             7,879,433        7,336,952        6,889,728         6,311,712        6,286,179
securities

Residential
mortgage          286,077          201,135          121,184           116,533          105,925
loans held
for sale

Loans:

Commercial        6,901,057        7,182,481        7,452,799         7,228,814        6,976,292

Commercial        2,684,020        2,762,789        2,716,465         2,696,503        2,802,292
real estate

Residential       1,884,023        1,841,006        1,641,023         1,655,710        1,606,518
mortgage

Consumer          933,950          998,489          1,016,409         1,015,796        1,035,985

Total loans       12,403,050       12,784,765       12,826,696        12,596,823       12,421,087

Less
allowance for     (273,335   )     (252,734   )     (209,319   )      (182,844   )     (145,524   )
loan losses

Total loans,      12,129,715       12,532,031       12,617,377        12,413,979       12,275,563
net

Total
earning           20,437,462       20,232,781       19,755,374        18,988,504       18,814,168
assets

Cash and due      638,791          661,433          534,039           499,992          524,922
from banks

Cash surrender
value of          240,199          237,805          235,195           232,465          229,731
bank-owned
life insurance

Derivative        493,448          476,091          352,083           900,777          896,569
contracts

Other assets      1,264,131        1,335,259        1,394,960         1,199,425        1,142,910

TOTAL ASSETS    $ 23,074,031     $ 22,943,369     $ 22,271,651      $ 21,821,163     $ 21,608,300

LIABILITIES
AND EQUITY

Deposits:

Demand          $ 3,183,338      $ 2,864,751      $ 2,712,384       $ 2,739,209      $ 2,634,038

Interest-bearing  6,854,003        6,610,805        6,116,465         6,565,935        6,420,291
transaction

Savings           167,813          159,537          155,784           159,856          159,798

Time              5,123,947        5,215,091        5,109,303         4,792,366        4,076,167

Total             15,329,101       14,850,184       14,093,936        14,257,366       13,290,294
deposits

Funds
purchased
and               2,316,990        2,562,066        3,095,054         3,061,186        3,126,110
repurchase
agreements

Other             1,951,699        2,158,963        1,986,857         1,390,233        2,267,076
borrowings

Subordinated      398,456          398,425          398,392           398,361          398,336
debentures

Derivative        536,232          641,974          494,778           509,057          239,211
contracts

Other             534,889          416,242          293,752           258,775          282,656
liabilities

TOTAL             21,067,367       21,027,854       20,362,769        19,874,978       19,603,683
LIABILITIES

Total equity      2,006,664        1,915,515        1,908,882         1,946,185        2,004,617

TOTAL
LIABILITIES     $ 23,074,031     $ 22,943,369     $ 22,271,651      $ 21,821,163     $ 21,608,300
AND EQUITY



STATEMENTS OF EARNINGS - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands, except per share data)

                      Quarter Ended                     Six Months Ended

                      June 30,                          June 30,

                        2009             2008             2009             2008

Interest              $ 230,685        $ 260,086        $ 463,912        $ 536,127
revenue

Interest                55,105           101,147          118,487          230,060
expense

Net
interest                175,580          158,939          345,425          306,067
revenue

Provision for           47,120           59,310           92,160           76,881
credit losses

Net interest
revenue after           128,460          99,629           253,265          229,186
provision for
credit losses

Other
operating
revenue

Brokerage and
trading                 21,794           (35,462    )     46,493           (11,549    )
revenue

Transaction             27,533           25,786           52,961           49,344
card revenue

Trust fees and          16,860           20,940           33,370           41,736
commissions

Deposit
service                 28,421           30,199           55,826           57,885
charges and
fees

Mortgage
banking                 19,882           8,203            38,380           16,237
revenue

Bank-owned              2,418            2,658            4,735            5,170
life insurance

Margin
asset                   68               4,460            135              6,427
fees

Other                   6,124            6,965            12,707           12,356
revenue

Total fees and          123,100          63,749           244,607          177,606
commissions

Gain (loss) on          973              (1,149     )     1,116            (1,145     )
other assets

Gain (loss) on
derivatives,            (1,037     )     (2,961     )     (2,701     )     (848       )
net

Gain (loss) on
securities,             6,471            (5,242     )     26,579           4,684
net

Total
other-than-temporary    (1,542     )     -                (55,910    )     (5,306     )
impairment losses

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

Net impairment
losses recognized in    (1,542     )     -                (16,544    )     (5,306     )
earnings

Total other
operating               127,965          54,397           253,057          174,991
revenue

Other
operating
expense

Personnel               96,191           89,597           188,818          177,703

Business                4,569            5,777            8,997            10,416
promotion

Professional
fees and                7,363            6,973            13,875           12,621
services

Net occupancy           15,973           15,100           32,231           30,161
and equipment

Insurance               5,898            2,626            11,536           6,336

FDIC special            11,773           -                11,773           -
assessment

Data
processing and          20,452           19,523           39,758           38,416
communications

Printing,
postage and             4,072            4,156            8,643            8,575
supplies

Net (gains) losses
and operating           996              (229       )     2,802            149
expenses of
repossessed assets

Amortization
of intangible           1,686            1,885            3,372            3,810
assets

Mortgage                9,336            6,054            16,803           11,735
banking costs

Change in fair value
of mortgage             (7,865     )     767              (9,820     )     2,529
servicing rights

Visa retrospective
responsibility          -                -                -                (2,767     )
obligation

Other                   5,326            7,039            12,776           12,988
expense

Total other
operating               175,770          159,268          341,564          312,672
expense

Net income              80,655           (5,242     )     164,758          91,505
before taxes

Federal and
state income            28,315           (2,862     )     57,153           31,588
taxes

Net income before
non-controlling         52,340           (2,380     )     107,605          59,917
interest

Non-controlling
interest income         (225       )     1,219            (458       )     1,187
(expense), net

Net income
attributable to BOK   $ 52,115         $ (1,161     )   $ 107,147        $ 61,104
Financial
Corporation

Average shares
outstanding:

Basic                   67,344,577       67,452,181       67,330,590       67,327,155

Diluted                 67,448,029       67,452,181       67,417,874       67,690,919

Net income per
share:

Basic                 $ 0.77           $ (0.02      )   $ 1.59           $ 0.91

Diluted               $ 0.77           $ (0.02      )   $ 1.58           $ 0.90



FINANCIAL HIGHLIGHTS - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands, except ratio and share data)

                  Quarter Ended

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

                    2009             2009             2008              2008             2008

Capital:

Period-end
shareholders'     $ 2,050,572      $ 1,931,300      $ 1,846,257       $ 1,940,503      $ 1,942,376
equity

Risk
weighted          $ 18,338,540     $ 18,355,862     $ 18,401,051      $ 18,347,504     $ 18,665,121
assets

Risk-based
capital ratios:

Tier 1              9.86       %     9.66       %     9.40       %      9.31       %     8.92       %

Total               13.34      %     13.08      %     12.81      %      12.62      %     12.00      %
capital

Leverage            7.97       %     7.85       %     7.89       %      7.94       %     7.83       %
ratio

Tangible common
equity ratio        7.55       %     6.84       %     6.64       %      7.16       %     7.15       %
(A)

Tier 1 common
equity ratio        9.77       %     9.58       %     9.32       %      9.20       %     8.82       %
(B)

Common
stock:

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

Market value
per share:

High              $ 43.02          $ 40.71          $ 54.42           $ 53.94          $ 60.74

Low               $ 34.46          $ 22.95          $ 38.40           $ 38.61          $ 49.11

Cash
dividends         $ 16,184         $ 15,027         $ 15,358          $ 15,170         $ 15,180
paid

Dividend            31.05      %     27.31      %     43.33      %      26.76      %     (1307.49   %)
payout ratio

Shares
outstanding,        67,674,442       67,589,045       67,473,086        67,433,837       67,488,388
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           0.91       %     0.97       %     0.63       %      1.03       %     (0.02      %)
average assets

Return on           10.42      %     11.65      %     7.39       %      11.59      %     (0.23      %)
average equity

Net interest        3.55       %     3.47       %     3.57       %      3.48       %     3.44       %
margin

Efficiency          61.02      %     57.10      %     54.94      %      54.19      %     70.52      %
ratio

Other data:

Gain (loss) on
economic hedge    $ (10,199    )   $ (2,118     )   $ 15,089          $ 1,186          $ (5,518     )
of mortgage
servicing rights

Trust assets      $ 29,288,041     $ 28,700,791     $ 30,454,512      $ 33,242,296     $ 34,433,874

Mortgage
servicing         $ 6,082,501      $ 5,515,893      $ 5,256,159       $ 5,167,584      $ 5,075,285
portfolio

Mortgage loan
fundings during   $ 1,023,272      $ 708,561        $ 214,521         $ 258,171        $ 288,937
the quarter

Mortgage loan
refinances to       71.00      %     73.51      %     34.84      %      25.14      %     36.76      %
total fundings

Tax equivalent    $ 1,791          $ 2,105          $ 2,063           $ 1,927          $ 2,084
adjustment

Unrealized gain
(loss) on         $ (128,492   )   $ (261,856   )   $ (330,973   )    $ (158,652   )   $ (91,226    )
available for
sale securities

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

Reconciliation
to a GAAP
financial
measure follows:

Total
shareholders'     $ 2,050,572      $ 1,931,300      $ 1,846,257       $ 1,940,503      $ 1,942,376
equity

Less:
intangible          (357,838   )     (359,523   )     (361,209   )      (363,177   )     (365,060   )
assets, net

Tangible common   $ 1,692,734      $ 1,571,777      $ 1,485,048       $ 1,577,326      $ 1,577,316
equity

Total assets      $ 22,768,319     $ 23,333,442     $ 22,734,648      $ 22,377,802     $ 22,435,937

Less:
intangible          (357,838   )     (359,523   )     (361,209   )      (363,177   )     (365,060   )
assets, net

                  $ 22,410,481     $ 22,973,919     $ 22,373,439      $ 22,014,625     $ 22,070,877

Tangible common     7.55       %     6.84       %     6.64       %      7.16       %     7.15       %
equity ratio

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

Reconciliation
to a GAAP
financial
measure follows:

Tier 1            $ 1,807,705      $ 1,773,576      $ 1,728,926       $ 1,707,390      $ 1,665,448
capital

Less:
non-controlling     (15,590    )     (14,751    )     (13,855    )      (19,286    )     (19,552    )
interest

Tier 1 common     $ 1,792,115      $ 1,758,825      $ 1,715,071       $ 1,688,104      $ 1,645,896
equity

Risk weighted     $ 18,338,540     $ 18,355,862     $ 18,401,051      $ 18,347,504     $ 18,665,121
assets

Tier 1 common       9.77       %     9.58       %     9.32       %      9.20       %     8.82       %
equity ratio



QUARTERLY EARNINGS TRENDS - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands, except ratio and per share data)

                      Quarter Ended

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

                        2009             2009             2008              2008             2008

Interest              $ 230,685        $ 233,227        $ 262,160         $ 263,358        $ 260,086
revenue

Interest                55,105           63,382           85,713            99,010           101,147
expense

Net
interest                175,580          169,845          176,447           164,348          158,939
revenue

Provision for           47,120           45,040           73,001            52,711           59,310
credit losses

Net interest
revenue after           128,460          124,805          103,446           111,637          99,629
provision for
credit losses

Other
operating
revenue

Brokerage and
trading                 21,794           24,699           23,507            30,846           (35,462    )
revenue

Transaction             27,533           25,428           25,177            25,632           25,786
card revenue

Trust fees and          16,860           16,510           17,143            20,100           20,940
commissions

Deposit
service                 28,421           27,405           29,239            30,404           30,199
charges and
fees

Mortgage
banking                 19,882           18,498           7,217             7,145            8,203
revenue

Bank-owned              2,418            2,317            2,682             2,829            2,658
life insurance

Margin
asset                   68               67               187               1,934            4,460
fees

Other                   6,124            6,583            5,778             7,768            6,965
revenue

Total fees and          123,100          121,507          110,930           126,658          63,749
commissions

Gain (loss) on          973              143              (7,420     )      (841       )     (1,149     )
other assets

Gain (loss) on
derivatives,            (1,037     )     (1,664     )     (2,219     )      4,366            (2,961     )
net

Gain (loss) on
securities,             6,471            20,108           20,156            2,103            (5,242     )
net

Total
other-than-temporary    (1,542     )     (54,368    )     -                 -                -
impairment losses

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

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

Total other
operating               127,965          125,092          121,447           132,286          54,397
revenue

Other
operating
expense

Personnel               96,191           92,627           87,695            87,549           89,597

Business                4,569            4,428            7,283             5,837            5,777
promotion

Professional
fees and                7,363            6,512            7,923             6,501            6,973
services

Net occupancy           15,973           16,258           14,901            15,570           15,100
and equipment

Insurance               5,898            5,638            3,216             2,436            2,626

FDIC special            11,773           -                -                 -                -
assessment

Data
processing and          20,452           19,306           19,720            19,911           19,523
communications

Printing,
postage and             4,072            4,571            3,823             4,035            4,156
supplies

Net (gains) losses
and operating           996              1,806            1,006             (136       )     (229       )
expenses of
repossessed assets

Amortization
of intangible           1,686            1,686            1,967             1,884            1,885
assets

Mortgage                9,336            7,467            4,967             5,811            6,054
banking costs

Change in fair value
of mortgage             (7,865     )     (1,955     )     26,432            5,554            767
servicing rights

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

Other                   5,326            7,450            8,209             7,638            7,039
expense

Total other
operating               175,770          165,794          185,442           164,290          159,268
expense

Net income              80,655           84,103           39,451            79,633           (5,242     )
before taxes

Federal and
state income            28,315           28,838           10,363            22,958           (2,862     )
taxes

Net income before
non-controlling         52,340           55,265           29,088            56,675           (2,380     )
interest

Non-controlling
interest income         (225       )     (233       )     6,355             10               1,219
(expense), net

Net income
attributable to BOK   $ 52,115         $ 55,032         $ 35,443          $ 56,685         $ (1,161     )
Financial
Corporation

Average shares
outstanding:

Basic                   67,344,577       67,315,986       67,294,069        67,263,317       67,452,181

Diluted                 67,448,029       67,387,102       67,456,267        67,432,444       67,452,181

Net income
(loss) per
share:

Basic                 $ 0.77           $ 0.81           $ 0.53            $ 0.84           $ (0.02      )

Diluted               $ 0.77           $ 0.81           $ 0.52            $ 0.84           $ (0.02      )



LOANS BY PRINCIPAL MARKET AREA - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands)

              Quarter Ended

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

                2009           2009           2008            2008           2008

Oklahoma:

Commercial    $ 2,918,478    $ 3,119,362    $ 3,356,520     $ 3,368,823    $ 3,228,179

Commercial      855,742        881,620        843,576         827,357        875,546
real estate

Residential     1,249,104      1,234,417      1,196,924       1,134,066      1,099,277
mortgage

Consumer        521,431        562,021        579,809         580,211        601,184

Total           5,544,755      5,797,420      5,976,829       5,910,457      5,804,186
Oklahoma

Texas:

Commercial      2,182,756      2,277,186      2,353,860       2,205,169      2,166,925

Commercial      741,199        816,830        825,769         853,653        889,364
real estate

Residential     345,780        337,044        315,438         307,655        299,996
mortgage

Consumer        196,752        214,134        212,820         214,133        204,081

Total Texas     3,466,487      3,645,194      3,707,887       3,580,610      3,560,366

New Mexico:

Commercial      380,378        393,180        418,732         442,644        451,225

Commercial      313,190        315,511        286,574         281,061        271,177
real estate

Residential     90,944         99,805         98,018          95,165         89,469
mortgage

Consumer        18,826         19,900         18,616          18,296         16,977

Total New       803,338        828,396        821,940         837,166        828,848
Mexico

Arkansas:

Commercial      97,676         99,955         103,446         104,630        96,775

Commercial      133,026        133,227        134,015         127,925        124,049
real estate

Residential     19,015         17,145         16,875          16,941         19,527
mortgage

Consumer        152,620        168,971        175,647         183,543        197,979

Total           402,337        419,298        429,983         433,039        438,330
Arkansas

Colorado:

Commercial      595,858        675,223        660,546         598,519        489,844

Commercial      269,923        267,035        261,820         266,739        276,062
real estate

Residential     58,557         59,120         53,875          49,676         38,517
mortgage

Consumer        14,097         14,599         16,141          18,328         16,367

Total           938,435        1,015,977      992,382         933,262        820,790
Colorado

Arizona:

Commercial      215,540        211,953        211,356         213,861        207,173

Commercial      262,607        285,841        319,525         326,615        351,058
real estate

Residential     58,265         61,605         62,123          58,800         53,321
mortgage

Consumer        3,229          5,261          6,075           5,551          5,315

Total           539,641        564,660        599,079         604,827        616,867
Arizona

Kansas:

Commercial      325,165        324,671        307,143         340,156        398,452

Commercial      36,006         32,017         29,969          30,642         40,241
real estate

Residential     12,310         10,814         9,321           7,650          7,490
mortgage

Consumer        1,454          1,469          1,473           2,161          2,468

Total           374,935        368,971        347,906         380,609        448,651
Kansas

TOTAL BOK     $ 12,069,928   $ 12,639,916   $ 12,876,006    $ 12,679,970   $ 12,518,038
FINANCIAL



DEPOSITS BY PRINCIPAL MARKET AREA - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands)

                    Quarter Ended

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

                      2009           2009           2008            2008           2008

Oklahoma:

Demand              $ 1,451,057    $ 1,651,111    $ 1,683,374     $ 1,681,325    $ 1,455,997

Interest-bearing:

Transaction           4,374,089      4,089,838      4,117,729       4,151,430      3,997,136

Savings               94,048         95,827         86,476          86,900         90,100

Time                  2,033,312      2,876,313      3,104,933       3,036,297      2,672,401

Total                 6,501,449      7,061,978      7,309,138       7,274,627      6,759,637
interest-bearing

Total Oklahoma        7,952,506      8,713,089      8,992,512       8,955,952      8,215,634

Texas:

Demand                1,002,266      1,021,424      1,067,456       956,846        1,046,651

Interest-bearing:

Transaction           1,660,642      1,527,399      1,460,576       1,543,974      1,713,131

Savings               33,992         33,867         32,071          32,400         33,207

Time                  1,035,919      1,054,632      857,416         794,911        723,146

Total                 2,730,553      2,615,898      2,350,063       2,371,285      2,469,484
interest-bearing

Total Texas           3,732,819      3,637,322      3,417,519       3,328,131      3,516,135

New Mexico:

Demand                175,033        180,308        155,345         176,477        168,621

Interest-bearing:

Transaction           434,498        401,000        397,382         376,941        417,607

Savings               18,255         17,858         16,289          16,316         16,432

Time                  542,388        561,300        522,894         475,560        445,505

Total                 995,141        980,158        936,565         868,817        879,544
interest-bearing

Total New Mexico      1,170,174      1,160,466      1,091,910       1,045,294      1,048,165

Arkansas:

Demand                17,261         16,503         16,293          23,565         21,142

Interest-bearing:

Transaction           73,972         63,924         38,566          19,146         24,524

Savings               1,031          1,100          1,083           865            895

Time                  162,505        150,015        75,579          47,684         39,305

Total                 237,508        215,039        115,228         67,695         64,724
interest-bearing

Total Arkansas        254,769        231,542        131,521         91,260         85,866

Colorado:

Demand                113,895        111,048        116,637         115,677        109,697

Interest-bearing:

Transaction           445,521        466,276        480,113         440,888        507,260

Savings               18,144         18,905         17,660          19,300         20,245

Time                  579,709        584,971        532,475         428,872        423,014

Total                 1,043,374      1,070,152      1,030,248       889,060        950,519
interest-bearing

Total Colorado        1,157,269      1,181,200      1,146,885       1,004,737      1,060,216

Arizona:

Demand                55,975         54,362         39,424          45,725         49,895

Interest-bearing:

Transaction           89,842         66,809         56,985          64,463         73,034

Savings               1,282          970            1,014           1,033          1,233

Time                  59,775         54,923         34,290          14,433         6,364

Total                 150,899        122,702        92,289          79,929         80,631
interest-bearing

Total Arizona         206,874        177,064        131,713         125,654        130,526

Kansas /
Missouri:

Demand                9,692          16,140         3,850           5,548          7,157

Interest-bearing:

Transaction           12,907         11,976         10,999          9,780          10,342

Savings               54             117            42              33             26

Time                  158,325        141,505        55,656          19,794         51,649

Total                 171,286        153,598        66,697          29,607         62,017
interest-bearing

Total Kansas /        180,978        169,738        70,547          35,155         69,174
Missouri

TOTAL BOK           $ 14,655,389   $ 15,270,421   $ 14,982,607    $ 14,586,183   $ 14,125,716
FINANCIAL



NET INTEREST MARGIN TREND - UNAUDITED

BOK FINANCIAL CORPORATION

                       Quarter Ended

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

                       2009       2009        2008          2008       2008

TAX-EQUIVALENT
ASSETS YIELDS

Trading                3.49 %     3.69 %      6.55 %        5.61 %     6.88 %
securities

Funds sold and         0.19 %     0.24 %      0.76 %        1.44 %     1.97 %
resell agreements

Securities:

Taxable                4.50 %     4.90 %      5.12 %        5.09 %     5.08 %

Tax-exempt             5.69 %     6.64 %      6.43 %        6.64 %     6.46 %

Total securities       4.54 %     4.96 %      5.17 %        5.15 %     5.14 %

Total loans            4.64 %     4.56 %      5.27 %        5.69 %     5.79 %

Less Allowance for     -          -           -             -          -
loan losses

Total loans, net       4.74 %     4.65 %      5.35 %        5.77 %     5.86 %

Total tax-equivalent
yield on earning       4.65 %     4.75 %      5.28 %        5.55 %     5.61 %
assets

COST OF
INTEREST-BEARING
LIABILITIES

Interest-bearing
deposits:

Interest-bearing       0.78 %     0.95 %      1.51 %        1.72 %     1.74 %
transaction

Savings                0.25 %     0.28 %      0.37 %        0.37 %     0.37 %

Time                   2.48 %     2.83 %      3.28 %        3.39 %     3.77 %

Total
interest-bearing       1.49 %     1.76 %      2.29 %        2.39 %     2.50 %
deposits

Funds purchased and    0.35 %     0.45 %      0.94 %        1.98 %     1.95 %
repurchase agreements

Other borrowings       0.49 %     0.58 %      1.51 %        2.56 %     2.49 %

Subordinated           5.67 %     5.67 %      5.48 %        5.55 %     5.88 %
debt

Total cost of
interest-bearing       1.31 %     1.50 %      2.02 %        2.41 %     2.47 %
liabilities

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

Effect of
noninterest-bearing    0.21 %     0.22 %      0.31 %        0.34 %     0.30 %
funding sources and
other

Tax-equivalent net     3.55 %     3.47 %      3.57 %        3.48 %     3.44 %
interest margin



CREDIT QUALITY INDICATORS

BOK FINANCIAL CORPORATION

(In thousands,   Quarter Ended
except ratios)

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

                   2009          2009          2008           2008          2008

Nonperforming
assets:

Nonaccruing
loans (B):

Commercial       $ 126,510     $ 128,501     $ 134,846      $ 105,757     $ 69,679

Commercial         189,586       175,487       137,279        78,235        60,456
real estate

Residential        35,860        34,182        27,387         27,075        17,861
mortgage

Consumer           1,037         1,065         561            758           611

Total
nonaccruing      $ 352,993     $ 339,235     $ 300,073      $ 211,825     $ 148,607
loans

Renegotiated       17,479        13,623        13,039         12,326        11,840
loans (A)

Real estate
and other          75,243        61,383        29,179         28,088        21,025
repossessed
assets

Total
nonperforming    $ 445,715     $ 414,241     $ 342,291      $ 252,239     $ 181,472
assets

Nonaccruing
loans by
principal
market (B):

Oklahoma         $ 108,490     $ 105,536     $ 108,367      $ 87,885      $ 57,155

Texas              51,582        55,225        42,934         29,141        20,860

New Mexico         29,640        18,046        16,016         12,293        9,838

Arkansas           3,888         4,078         3,263          3,386         2,924

Colorado           45,794        38,567        32,415         20,980        23,812

Arizona            106,076       111,772       80,994         54,832        33,482

Kansas             7,523         6,011         16,084         3,308         536

Total
nonaccruing      $ 352,993     $ 339,235     $ 300,073      $ 211,825     $ 148,607
loans

                   -             -             -              -             -

Nonaccruing
loans by loan
portfolio
sector (B):

Commercial:

Energy           $ 53,842      $ 49,618      $ 49,364       $ 49,839      $ 12,342

Manufacturing      16,975        18,248        7,343          6,479         6,731

Wholesale /        10,983        8,650         18,773         7,806         3,735
retail

Agriculture        105           115           680            755           811

Services           24,713        30,226        36,873         26,581        30,080

Healthcare         14,222        14,288        12,118         3,300         3,791

Other              5,670         7,356         9,695          10,997        12,189

Total              126,510       128,501       134,846        105,757       69,679
commercial

Commercial
real estate:

Land
development        97,425        99,922        76,082         53,624        45,291
and
construction

Retail             17,474        9,893         15,625         13,011        7,591

Office             27,685        23,305        7,637          3,022         3,304

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

Industrial         527           575           6,287          390           396

Other
commercial         18,648        14,594        6,698          7,292         2,978
real estate

Total
commercial         189,586       175,487       137,279        78,235        60,456
real estate

Residential
mortgage:

Permanent          34,149        32,848        26,233         26,401        17,039
mortgage

Home equity        1,711         1,334         1,154          674           822

Total
residential        35,860        34,182        27,387         27,075        17,861
mortgage

Consumer           1,037         1,065         561            758           611

Total
nonaccruing      $ 352,993     $ 339,235     $ 300,073      $ 211,825     $ 148,607
loans

                   -             -             -              -             -

Performing
loans 90 days    $ 32,479      $ 46,123      $ 19,123       $ 20,213      $ 10,683
past due

Gross            $ 37,409      $ 34,535      $ 35,681       $ 33,926      $ 41,526
charge-offs

Recoveries         2,472         2,664         2,022          13,712        2,535

Net              $ 34,937      $ 31,871      $ 33,659       $ 20,214      $ 38,991
charge-offs

Provision for    $ 47,120      $ 45,040      $ 73,001       $ 52,711      $ 59,310
credit losses

Reserve for
loan losses to     2.18    %     1.99    %     1.81    %      1.47    %     1.23    %
period end
loans

Combined
reserves for
credit losses      2.27    %     2.07    %     1.93    %      1.65    %     1.41    %
to period end
loans

Nonperforming
assets to
period end         3.67    %     3.26    %     2.65    %      1.98    %     1.45    %
loans and
repossessed
assets

Net charge-offs
(annualized) to    1.13    %     1.00    %     1.05    %      0.64    %     1.26    %
average loans

Reserve for
loan losses to     74.59   %     73.99   %     77.73   %      88.05   %     103.64  %
nonaccruing
loans

Combined
reserves for
credit losses      77.55   %     77.11   %     82.78   %      98.69   %     118.81  %
to nonaccruing
loans

(A) includes
residential
mortgage loans
guaranteed by
agencies of the
U.S.
government.
These loans      $ 11,079      $ 10,514      $ 10,396       $ 9,604       $ 8,638
have been
modified to
extend payment
terms and/or
reduce interest
rates to
current market.

(B) includes
loans subject
to First United  $ 8,305       $ 11,287      $ 13,181       $ 13,262      $ 11,973
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