News Details

BOK Financial Reports $55 Million First Quarter Earnings

April 29, 2009

TULSA, Okla.--(BUSINESS WIRE)-- BOK Financial Corporation (NASDAQ: BOKF) reported net income of $55.0 million or $0.81 per diluted share for the first quarter of 2009, up $19.6 million or 55% over the fourth quarter of 2008. Net income for the first quarter of 2008 was $62.3 million or $0.92 per diluted share including after-tax gains from the sale of Visa, Inc. Class B common stock and reversal of accrued contingent liabilities related to Visa of $6.2 million or $0.09 per diluted share.

"BOK Financial is pleased to report a strong start to 2009 as we continue to manage the challenges of the current recession," said President and CEO Stan Lybarger. "Our solid capital and liquidity positions and diverse revenue sources have allowed us to perform much better than the industry as a whole. This prompted us to increase our quarterly cash dividend by 7% beginning in the second quarter."

Highlights of the first quarter of 2009 included:

    --  Pre-tax net operating income, which we define as net interest revenue
        plus fees and commissions revenue less operating expenses (excluding
        changes in the fair value of mortgage servicing rights) was $123.6
        million for the first quarter of 2009, $128.4 million for the fourth
        quarter of 2008 and $109.3 million for the first quarter of 2008.
        Pre-tax net operating income is a measure of the Company's ongoing
        ability to generate earnings to absorb credit, impairment and other
        losses.
    --  Net interest revenue totaled $169.8 million, down $6.6 million compared
        to the fourth quarter of 2008 and up $22.7 million or 15% over the first
        quarter of 2008. Net interest margin was 3.47% for the first quarter of
        2009, 3.57% for the fourth quarter of 2008 (3.42% excluding the 15 basis
        point favorable LIBOR spread, as previously disclosed) and 3.31% for the
        first quarter of 2008.
    --  Fees and commissions revenue totaled $121.5 million for the first
        quarter of 2009, $110.9 million for the fourth quarter of 2008 and
        $113.9 million for the first quarter of 2008. Mortgage banking revenue
        grew $11.3 million or 156% over the fourth quarter of 2008 driven by
        increased volume in refinancing due to government initiatives to lower
        national mortgage interest rates.
    --  Other-than-temporary impairment charges reduced pre-tax income by $15.0
        million in the first quarter of 2009 and $5.3 million in the first
        quarter of 2008. No other-than-temporary impairment charges were
        recognized in the fourth quarter of 2008. Impairment charges were
        recognized for certain preferred stocks and privately-issued
        mortgage-backed securities.
    --  Combined reserve for credit losses totaled $262 million or 2.07% of
        outstanding loans at March 31, 2009, up from $248 million or 1.93% of
        outstanding loans at December 31, 2008. Net loans charged off and
        provision for credit losses were $31.9 million and $45.0 million,
        respectively for the first quarter of 2009. Net loans charged off and
        provision for credit losses were $33.7 million and $73.0 million,
        respectively, for the fourth quarter of 2008 and $8.9 million and $17.6
        million, respectively, for the first quarter of 2008.
    --  Non-performing assets totaled $414 million or 3.26% of outstanding loans
        and repossessed assets at March 31, 2009. Non-performing assets totaled
        $342 million or 2.65% of outstanding loans and repossessed assets at
        December 31, 2008.
    --  Average deposit accounts totaled $14.9 billion for the first quarter of
        2009, up $756 million compared with average deposits for the fourth
        quarter of 2008. Total period-end deposits were $15.3 billion at March
        31, 2009.
    --  The Company's Tier 1 and tangible common equity ratios were 9.76% and
        6.84%, respectively at March 31, 2009. Tier 1 and tangible common equity
        ratios were 9.42% and 6.64%, respectively, at December 31, 2008. The
        Company chose not to participate in the U.S. Treasury's TARP Capital
        Purchase Program.
    --  The Company paid a cash dividend of $15.0 million or $0.225 per common
        share during the first quarter of 2009. On April 28, 2009, the board of
        directors declared an increase in the cash dividend to $0.24 per common
        share payable on or about May 29, 2009 to shareholders of record as of
        May 15, 2009.

Net Interest Revenue

Net interest revenue totaled $169.8 million, down $6.6 million compared to the fourth quarter of 2008 and up $22.7 million or 15% over the first quarter of 2008. Net interest margin was 3.47% for the first quarter of 2009, 3.57% for the fourth quarter of 2008 and 3.31% for the first quarter of 2008. As previously disclosed, the decrease in the net interest margin from the fourth quarter of 2008 was primarily due to the spread between LIBOR and the federal funds rate returning to a historically normal level. LIBOR is the basis for interest earned on many of our loans and the federal funds rate is the basis for interest paid on many interest-bearing liabilities. This spread positively impacted net interest margin in the fourth quarter of 2008 by 15 basis points. Net interest margin excluding the narrowed LIBOR / federal funds rate spread increased by 5 basis points over the fourth quarter of 2008.

Average earning assets for the first quarter of 2009 increased $477 million compared to the previous quarter, primarily due to a $447 million increase in average securities. Average outstanding loans decreased $42 million due primarily to lower outstanding commercial loan balances. Residential mortgage loans held for sale increased $80 million due to refinancing activity.

"A special focus has been placed on growing deposits to enhance our strong liquidity position," said Lybarger. "We have succeeded in growing deposits while, at the same time, reducing deposit costs."

Average deposits increased $756 million compared with the fourth quarter of 2008, including a $494 million increase in average interest-bearing transaction accounts, a $152 million increase in average demand deposits, and a $106 million increase in average time deposits. Average funds purchased, repurchase agreements and other borrowed funds decreased $361 million from the fourth quarter of 2008.

Fees and Commission Revenue

Fees and commissions revenue totaled $121.5 million for the first quarter of 2009, $110.6 million for the fourth quarter of 2008 and $113.9 million for the first quarter of 2008. The $10.9 million increase in fees and commissions revenue from the previous quarter was primarily due to an $11.3 million increase in mortgage banking revenue. Mortgage loan originations increased $494 million due to government initiatives to lower national mortgage interest rates. Decreases in trust revenue and deposits fees were largely offset by growth in brokerage and trading revenue.

Operating Expenses

Operating expenses totaled $165.8 million for the first quarter of 2009, down $19.6 million from the preceding quarter. Excluding changes in the fair value of mortgage servicing rights, operating expense increased $8.7 million over the fourth quarter of 2008. Personnel expenses increased $4.9 million over the fourth quarter of 2008 primarily due to seasonal increases in payroll taxes and other employee benefit costs. In addition, the Company experienced an increase of $2.4 million over the previous quarter due to higher FDIC insurance premiums, $2.5 million increase in mortgage banking expenses and $800 thousand increase in net losses and operating expenses related to repossessed assets.

Credit Quality

Non-performing assets continued to increase during the first quarter of 2009. "We are continuing to work closely with borrowers adversely affected by the recession and expect those efforts to remain a major focus throughout the balance of the year," Lybarger said. "We have no plans to liquidate non-performing assets at depressed prices and will selectively retain assets to maximize value."

Non-performing assets totaled $414 million or 3.26% of outstanding loans and repossessed assets at March 31, 2009, up $72 million since December 31, 2008. Non-performing assets included $11 million of restructured residential mortgage loans guaranteed by agencies of the U.S. government and $11 million of other loans guaranteed by cash escrow funds. Non-accruing energy loans included $47 million that represents approximately one-third of the pre-bankruptcy amount due from a single borrower.

Non-accruing loans totaled $339 million or 2.68% of outstanding loans at March 31, 2009, compared with $300 million or 2.33% of outstanding loans at December 31, 2008. Growth in non-accruing loans was concentrated primarily in the Arizona market. Approximately $112 million or 20% of loans in the Arizona market were non-accruing at March 31, 2009, up from $81 million or 14% at December 31, 2008. Non-accruing loans in Oklahoma and Texas, the Company's largest markets, totaled $106 million or 1.82% of outstanding loans and $55 million or 1.52% of outstanding loans, respectively, at March 31, 2009.

Non-accruing commercial loans totaled $129 million or 1.81% of total commercial loans at March 31, 2009. Non-accruing commercial loans have decreased $6.3 million since December 31, 2008. Energy loans totaled $2.3 billion at March 31, 2009 and are the largest component of the commercial loan portfolio. BOK Financial has always been an energy lender and this continues to be an area of expertise. The energy sector will be challenged if commodity pricing remains in its current range for an extended period of time. The Company analyzes rigorous stress tests over a range of commodity prices and takes proactive steps to mitigate risk when appropriate.

Non-accruing commercial real estate loans totaled $175 million or 6.42% of outstanding commercial real estate loans at March 31, 2009. Total non-accruing commercial real estate loans increased $38 million since December 31, 2008, including a $24 million increase in loans secured by land, residential lots and residential construction properties and a $16 million increase in loans secured by commercial office buildings. Non-accruing commercial real estate loans attributed to various markets included $102 million in Arizona, $26 million in Oklahoma, $23 million in Colorado and $10 million in New Mexico.

Non-accruing consumer loans primarily consist of permanent residential mortgage loans which totaled $33 million or 1.80% of outstanding residential mortgage loans at March 31, 2009, a $6.6 million increase over December 31, 2008. The distribution of non-accruing residential mortgage loans among various markets included $11 million in Oklahoma and $11 million in Texas and $6 million in Arizona.

The combined reserve for credit losses totaled $262 million or 2.07% of outstanding loans and 77% of non-accruing loans at March 31, 2009. The allowance for loan losses was $251 million and the reserve for off-balance sheet credit losses was $11 million. During the first quarter of 2009, the Company recognized a $45.0 million provision for credit losses. Net losses charged against the allowance for loan losses totaled $31.9 million or 1.00% annualized of average outstanding loans. At December 31, 2008, the combined allowance for loan losses and off-balance sheet credit losses was $248 million or 1.93% of outstanding loans and 83% of non-accruing loans. During the fourth quarter of 2008, the Company recognized a $73.0 million provision for credit losses. Net losses charged against the allowance for loan losses totaled $33.7 million or 1.05% annualized of average outstanding loans.

Real estate and other repossessed assets totaled $61 million at March 31, 2009, up $32 million from December 31, 2008. Real estate and other repossessed assets included $34 million of 1-4 family residential properties and residential land development properties, $11 million of developed commercial real estate properties, $8 million of equipment, $6 million of undeveloped land and $2 million of automobiles. The distribution of real estate owned and other repossessed assets among various markets included $16 million in Arizona, $12 million in Texas, $9 million in Kansas City, $8 million in New Mexico 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 $379 million at March 31, 2009. All of these loans are to borrowers in the Company's primary market areas, including $266 million in Oklahoma, $41 million in Arkansas, $21 million in New Mexico, $18 million in Kansas City and $17 million in Texas. At March 31, 2009, approximately 3.71% of these loans are non-performing. A separate reserve for credit risk of $9.2 million is available for losses on these loans.

Securities and Derivatives

The Company's securities portfolio totaled $7.7 billion at March 31, 2009, up $665 million since December 31, 2008. The increase in securities portfolio included $589 million of net securities purchased and a $69 million increase in the net fair value of available for sale securities. The available for sale portfolio consisted primarily of mortgage-backed securities, including $5.6 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 debt securities totaled $262 million at March 31, 2009, a $69 million improvement from December 31, 2008. The decrease in net unrealized losses during the first quarter included a $52 million decrease in net unrealized losses on U.S. government-issued mortgage-backed securities and a $17 million decrease in net unrealized losses on privately-issued mortgage-backed securities.

Approximately $437 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 $160 million at March 31, 2009. The Company completed an other-than-temporary impairment analysis using criteria recently issued by the Financial Accounting Standards Board. Based on this analysis, the Company determined that mortgage-backed securities with unrealized losses of $46 million were other-than-temporarily impaired. Further analysis determined that the estimated credit loss to be recognized in earnings on these securities was $7.0 million. The remaining impairment was recognized in equity.

The securities portfolio also included preferred stocks issued by six financial institutions. The fair value of these preferred stocks declined to $16 million at March 31, 2009 from $22 million at December 31, 2008. Although none of these institutions is in default, due to the negative outlook for the financial services sector in 2009, one of these issuers was downgraded to below investment grade by at least one nationally recognized rating agency. Based on an assessment of current and anticipated market conditions, the Company recognized an other-than-temporary impairment of $8.0 million on these preferred stocks in the first quarter of 2009. At March 31, the remaining carrying value of these securities is $24 million.

Net gains on securities totaled $20.1 million for the first quarter of 2009, compared with a net gain of $20.2 million for the fourth quarter of 2008 and of $9.9 million for the first quarter of 2008.

                                          Quarter Ended

                                          March 31    December 31  March 31

                                          2009        2008         2008

Gain on available for sale securities     $ 22,226    $ 5,067      $ 2,936

Gain (loss) on mortgage hedge securities    (2,118 )    15,089       191

Gain on Visa IPO securities                 -           -            6,799

Net gains on securities                   $ 20,108    $ 20,156     $ 9,926

Gain (loss) on change in fair value of    $ 1,955     $ (26,432 )  $ (1,762 )
mortgage servicing rights



The Company recognized $22.2 million of gains on the sale of $735 million of available for sale securities in the first quarter of 2009. These securities were purchased at deep discounts near the beginning of the recent market disruption. Securities sold were low coupon mortgage-backed securities. These were replaced with higher coupon securities that will have superior future yields.

The fair value of our mortgage servicing rights was $50 million at March 31, 2009. BOK Financial maintains a portfolio of mortgage-backed securities as an economic hedge against changes in the fair value of our servicing rights. The relationship between changes in the fair value of these securities and mortgage servicing rights returned to a more historically normal level during the first quarter of 2009.

The Company also has a portfolio of derivative contracts held for customer risk management programs and internal interest rate risk management programs. At March 31, 2009, the fair value of all asset contracts totaled $551 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 March 31, 2009 was $187 million. This amount was fully offset by letters of credit issued by independent financial institutions.

Balance Sheet Management

Outstanding loans at March 31, 2009 were $12.6 billion, a decrease of $236 million from December 31, 2008. Commercial loans decreased $310 million from December 31, 2008. Outstanding balances were down across most sectors of the commercial loan portfolio. Residential mortgage loans increased $67 million from the prior quarter primarily due to increased originations driven by lower interest rates. Commercial real estate loans also increased over the prior quarter by $31 million. Consumer loans decreased $24 million compared to the prior quarter due to a $42 million decrease in indirect automobile loans. The Company intentionally exited that business during the first quarter of 2009 in favor of a customer-focused direct lending approach.

Total deposits increased $288 million during the first quarter and totaled $15.3 billion at March 31, 2009. Consumer banking deposits increased $353 million or 6% and wealth management deposits increased $335 million or 12% during the first quarter. Commercial banking deposits grew by $14 million. Deposit growth in our primary lines of business was partially offset by decreases in brokered deposits and other non-core deposit sources. The cost of our interest-bearing deposits was 1.76% for the first quarter of 2009 and 2.29% for the fourth quarter of 2008.

The Company and each of its subsidiary banks exceeded the regulatory definition of well capitalized at March 31, 2009. The Company's Tier 1 and tangible common equity ratios were 9.76% and 6.84%, respectively, at March 31, 2009. Tier 1 and tangible common equity ratios were 9.42% and 6.64%, respectively, at December 31, 2008. The increase in tangible common equity ratio was primarily due to retained earnings and reduced unrealized losses on securities. In addition, the Company's total capital ratio was 13.20% at March 31, 2009 and 12.84% at December 31, 2008.

BOK Financial chose not to participate in the TARP Capital Purchase Program. Participation in the TARP Capital Purchase Program places restrictions on dividend increases and is now forcing companies that participated to reduce or eliminate dividends in an effort to conserve capital to repay the government. Since 2008, 186 publicly traded banks and thrifts have cut their dividends. In contrast, on April 28, 2009, BOK Financial's board of directors declared an increase in the quarterly cash dividend to $0.24 per common share from $0.225 per common share.

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 March 31, 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

                                March 31,        December 31,     March 31,

                                2009             2008             2008

                                (Unaudited)                       (Unaudited)

ASSETS

Cash and due from               $ 686,976        $ 581,133        $ 642,224
banks

Trading                           128,179          99,601           93,081
securities

Funds sold and resell             27,197           113,809          23,291
agreements

Securities:

Available for                     6,991,803        6,391,451        5,652,220
sale

Investment                        251,848          242,344          256,255

Mortgage trading                  454,493          399,211          182,533
securities

Total                             7,698,144        7,033,006        6,091,008
securities

Residential mortgage              245,791          129,246          91,905
loans held for sale

Loans:

Commercial                        7,101,530        7,411,603        6,956,858

Commercial                        2,732,081        2,701,248        2,831,924
real estate

Residential                       1,819,950        1,752,574        1,529,769
mortgage

Consumer                          986,355          1,010,581        977,204

Total loans                       12,639,916       12,876,006       12,295,755

Less reserve for loan             (251,002   )     (233,236   )     (136,584   )
losses

Loans, net of                     12,388,914       12,642,770       12,159,171
reserve

Premises and                      281,300          277,458          261,814
equipment, net

Accrued revenue                   104,205          96,673           128,224
receivable

Intangible                        359,523          361,209          366,051
assets, net

Mortgage servicing                50,246           42,752           69,794
rights, net

Real estate and other             61,383           29,179           15,112
repossessed assets

Bankers'                          9,316            12,913           12,590
acceptances

Derivative                        551,316          452,604          716,173
contracts

Cash surrender value of           239,348          237,006          228,786
bank-owned life insurance

Receivable on
unsettled securities              -                239,474          -
trades

Other assets                      501,604          385,815          226,727

TOTAL ASSETS                    $ 23,333,442     $ 22,734,648     $ 21,125,951

LIABILITIES AND EQUITY

Deposits:

Demand                          $ 3,050,896      $ 3,082,379      $ 2,747,014

Interest-bearing                  6,627,222        6,562,350        6,438,665
transaction

Savings                           168,644          154,635          160,621

Time                              5,423,659        5,183,243        3,983,160

Total                             15,270,421       14,982,607       13,329,460
deposits

Funds purchased and               2,217,081        3,025,399        2,910,237
repurchase agreements

Other                             2,276,430        1,522,054        1,802,388
borrowings

Subordinated                      398,443          398,407          398,306
debentures

Accrued interest,                 146,111          133,220          133,939
taxes, and expense

Bankers'                          9,316            12,913           12,590
acceptances

Due on unsettled                  311,133          -                16,824
securities trades

Derivative                        640,275          667,034          378,243
contracts

Other                             118,181          132,902          132,015
liabilities

TOTAL                             21,387,391       20,874,536       19,114,002
LIABILITIES

Shareholders'
equity:

Capital, surplus and retained     2,111,823        2,069,143        2,018,246
earnings

Accumulated other                 (180,523   )     (222,886   )     (25,676    )
comprehensive loss

TOTAL SHAREHOLDERS'               1,931,300        1,846,257        1,992,570
EQUITY

Non-controlling                   14,751           13,855           19,379
interest

TOTAL EQUITY                      1,946,051        1,860,112        2,011,949

TOTAL LIABILITIES AND           $ 23,333,442     $ 22,734,648     $ 21,125,951
EQUITY



AVERAGE BALANCE SHEETS - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands)

                   Quarter Ended

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

                   2009             2008             2008             2008             2008

ASSETS

Trading            $ 111,962        $ 78,840         $ 66,419         $ 74,058         $ 74,957
securities

Funds sold and
resell               50,701           48,246           79,862           72,444           80,735
agreements

Securities:

Available            6,645,086        6,409,906        5,945,220        5,880,844        5,438,655
for sale

Investment           238,562          242,503          239,655          249,723          248,974

Mortgage trading     453,304          237,319          126,837          155,612          201,199
securities

Total                7,336,952        6,889,728        6,311,712        6,286,179        5,888,828
securities

Residential
mortgage loans       201,135          121,184          116,533          105,925          84,291
held for sale

Loans:

Commercial           7,182,481        7,452,799        7,228,814        6,976,292        6,841,006

Commercial           2,762,789        2,716,465        2,696,503        2,802,292        2,784,640
real estate

Residential          1,841,006        1,641,023        1,655,710        1,606,518        1,510,238
mortgage

Consumer             998,489          1,016,409        1,015,796        1,035,985        961,104

Total loans          12,784,765       12,826,696       12,596,823       12,421,087       12,096,988

Less allowance       (252,734   )     (209,319   )     (182,844   )     (145,524   )     (131,709   )
for loan losses

Total loans,         12,532,031       12,617,377       12,413,979       12,275,563       11,965,279
net

Total
earning              20,232,781       19,755,374       18,988,504       18,814,168       18,094,090
assets

Cash and due         661,433          534,039          499,992          524,922          543,232
from banks

Cash surrender
value of             237,805          235,195          232,465          229,731          230,283
bank-owned life
insurance

Derivative           476,091          352,083          900,777          896,569          513,696
contracts

Other assets         1,335,259        1,394,960        1,199,425        1,142,910        1,115,752

TOTAL ASSETS       $ 22,943,369     $ 22,271,651     $ 21,821,163     $ 21,608,300     $ 20,497,053

LIABILITIES AND
EQUITY

Deposits:

Demand             $ 2,864,751      $ 2,712,384      $ 2,739,209      $ 2,634,038      $ 2,443,201

Interest-bearing     6,610,805        6,116,465        6,565,935        6,420,291        6,267,021
transaction

Savings              159,537          155,784          159,856          159,798          156,953

Time                 5,215,091        5,109,303        4,792,366        4,076,167        4,225,141

Total                14,850,184       14,093,936       14,257,366       13,290,294       13,092,316
deposits

Funds purchased
and repurchase       2,562,066        3,095,054        3,061,186        3,126,110        3,061,783
agreements

Other                2,158,963        1,986,857        1,390,233        2,267,076        1,340,846
borrowings

Subordinated         398,425          398,392          398,361          398,336          398,241
debentures

Derivative           641,974          494,778          509,057          239,211          297,660
contracts

Other                416,242          293,752          258,775          282,656          301,994
liabilities

TOTAL                21,027,854       20,362,769       19,874,978       19,603,683       18,492,840
LIABILITIES

Total equity         1,915,515        1,908,882        1,946,185        2,004,617        2,004,213

TOTAL
LIABILITIES AND    $ 22,943,369     $ 22,271,651     $ 21,821,163     $ 21,608,300     $ 20,497,053
EQUITY



STATEMENTS OF EARNINGS - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands, except per share data)

                                                 Quarter Ended

                                                 March 31,

                                                 2009             2008

Interest revenue                                 $ 233,227        $ 276,041

Interest expense                                   63,382           128,913

Net interest                                       169,845          147,128
revenue

Provision for credit losses                        45,040           17,571

Net interest revenue after provision for credit    124,805          129,557
losses

Other operating
revenue

Brokerage and trading revenue                      24,699           23,913

Transaction card revenue                           25,428           23,558

Trust fees and commissions                         16,510           20,796

Deposit service charges and                        27,405           27,686
fees

Mortgage banking revenue                           18,498           8,034

Bank-owned life insurance                          2,317            2,512

Margin asset fees                                  67               1,967

Other revenue                                      6,583            5,391

Total fees and commissions                         121,507          113,857

Gain (loss) on other assets                        143              4

Gain (loss) on derivatives,                        (1,664     )     2,113
net

Gain (loss) on securities,                         20,108           9,926
net

Total other-than-temporary impairment losses       (54,368    )     (5,306     )

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

Net impairment losses recognized in earnings       (15,002    )     (5,306     )

Total other operating revenue                      125,092          120,594

Other operating expense

Personnel                                          92,627           88,106

Business promotion                                 4,428            4,639

Professional fees and                              6,512            5,648
services

Net occupancy and equipment                        16,258           15,061

Insurance                                          5,638            3,710

Data processing and                                19,306           18,893
communications

Printing, postage and                              4,571            4,419
supplies

Net (gains) losses and operating expenses of       1,806            378
repossessed assets

Amortization of intangible                         1,686            1,925
assets

Mortgage banking costs                             7,467            5,681

Change in fair value of mortgage servicing         (1,955     )     1,762
rights

Visa retrospective responsibility obligation       -                (2,767     )

Other expense                                      7,450            5,949

Total other operating expense                      165,794          153,404

Net income before taxes                            84,103           96,747

Federal and state income                           28,838           34,450
taxes

Net income before non-controlling interest         55,265           62,297

Non-controlling interest income (expense), net     (233       )     (32        )

Net income attributable to BOK Financial         $ 55,032         $ 62,265
Corporation

Average shares outstanding:

Basic                                              67,315,986       67,202,128

Diluted                                            67,387,102       67,504,288

Net income per share:

Basic                                            $ 0.81           $ 0.92

Diluted                                          $ 0.81           $ 0.92



FINANCIAL HIGHLIGHTS - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands, except ratio and share data)

                Quarter Ended

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

                2009             2008             2008             2008              2008

Capital:

Period-end
shareholders'   $ 1,931,300      $ 1,846,257      $ 1,940,503      $ 1,942,376       $ 1,992,570
equity

Risk-based
capital
ratios:

Tier 1            9.76       %     9.42       %     9.25       %     8.69       %      9.35       %

Total             13.20      %     12.84      %     12.55      %     11.69      %      12.44      %
capital

Leverage          7.85       %     7.89       %     7.94       %     7.83       %      8.23       %
ratio

Period-end
tangible          6.84       %     6.64       %     7.16       %     7.15       %      7.83       %
common equity
ratio

Common
stock:

Book value      $ 28.57          $ 27.36          $ 28.78          $ 28.78           $ 29.57
per share

Market value
per share:

High            $ 40.71          $ 54.42          $ 53.94          $ 60.74           $ 55.23

Low             $ 22.95          $ 38.40          $ 38.61          $ 49.11           $ 46.82

Cash
dividends       $ 15,027         $ 15,358         $ 15,170         $ 15,180          $ 13,484
paid

Dividend          27.31      %     43.33      %     26.76      %     (1307.49   %)     21.66      %
payout ratio

Shares
outstanding,      67,589,045       67,473,086       67,433,837       67,488,388        67,383,318
net

Stock
buy-back
program:

Shares            -                -                75,000           -                 91,114
repurchased

Amount          $ -              $ -              $ 3,337,000      $ -               $ 4,655,477

Average price   $ -              $ -              $ 44.49          $ -               $ 51.10
per share

Performance
ratios
(quarter
annualized):

Return on
average           0.97       %     0.63       %     1.03       %     (0.02      %)     1.22       %
assets

Return on
average           11.65      %     7.39       %     11.59      %     (0.23      %)     12.50      %
equity

Net interest      3.47       %     3.57       %     3.48       %     3.44       %      3.31       %
margin

Efficiency        57.10      %     54.94      %     54.19      %     70.52      %      57.60      %
ratio

Other data:

Gain (loss) on
economic hedge
of mortgage     $ (2,118     )   $ 15,089         $ 1,186          $ (5,518     )    $ 191
servicing
rights

Trust assets    $ 28,700,791     $ 30,454,512     $ 33,242,296     $ 34,433,874      $ 35,524,730

Mortgage
servicing       $ 5,515,893      $ 5,256,159      $ 5,167,584      $ 5,075,285       $ 4,967,384
portfolio

Mortgage loan
fundings        $ 708,561        $ 214,521        $ 258,171        $ 288,937         $ 256,617
during the
quarter

Mortgage loan
refinances to     73.51      %     34.84      %     25.14      %     36.76      %      51.19      %
total fundings

Tax
equivalent      $ 2,105          $ 2,063          $ 1,927          $ 2,084           $ 2,154
adjustment

Unrealized
gain (loss) on
available for   $ (261,856   )   $ (330,973   )   $ (158,652   )   $ (91,226    )    $ (28,375    )
sale
securities



QUARTERLY EARNINGS TRENDS - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands, except ratio and per share data)

                 Quarter Ended

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

                 2009             2008             2008             2008             2008

Interest         $ 233,227        $ 262,160        $ 263,358        $ 260,086        $ 276,041
revenue

Interest           63,382           85,713           99,010           101,147          128,913
expense

Net
interest           169,845          176,447          164,348          158,939          147,128
revenue

Provision for      45,040           73,001           52,711           59,310           17,571
credit losses

Net interest
revenue after      124,805          103,446          111,637          99,629           129,557
provision for
credit losses

Other
operating
revenue

Brokerage and
trading            24,699           23,507           30,846           (35,462    )     23,913
revenue

Transaction        25,428           25,177           25,632           25,786           23,558
card revenue

Trust fees and     16,510           17,143           20,100           20,940           20,796
commissions

Deposit
service            27,405           29,239           30,404           30,199           27,686
charges and
fees

Mortgage
banking            18,498           7,217            7,145            8,203            8,034
revenue

Bank-owned         2,317            2,682            2,829            2,658            2,512
life insurance

Margin
asset              67               187              1,934            4,460            1,967
fees

Other              6,583            5,778            7,768            6,965            5,391
revenue

Total fees and     121,507          110,930          126,658          63,749           113,857
commissions

Gain (loss) on     143              (7,420     )     (841       )     (1,149     )     4
other assets

Gain (loss) on
derivatives,       (1,664     )     (2,219     )     4,366            (2,961     )     2,113
net

Gain (loss) on
securities,        20,108           20,156           2,103            (5,242     )     9,926
net

Total
other-than-temporar(54,368    )     -                -                -                (5,306     )
impairment
losses

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

Net impairment
losses             (15,002    )     -                -                -                (5,306     )
recognized in
earnings

Total other
operating          125,092          121,447          132,286          54,397           120,594
revenue

Other
operating
expense

Personnel          92,627           87,695           87,549           89,597           88,106

Business           4,428            7,283            5,837            5,777            4,639
promotion

Professional
fees and           6,512            7,923            6,501            6,973            5,648
services

Net occupancy      16,258           14,901           15,570           15,100           15,061
and equipment

Insurance          5,638            3,216            2,436            2,626            3,710

Data
processing and     19,306           19,720           19,911           19,523           18,893
communications

Printing,
postage and        4,571            3,823            4,035            4,156            4,419
supplies

Net (gains)
losses and
operating          1,806            1,006            (136       )     (229       )     378
expenses of
repossessed
assets

Amortization
of intangible      1,686            1,967            1,884            1,885            1,925
assets

Mortgage           7,467            4,967            5,811            6,054            5,681
banking costs

Change in fair
value of
mortgage           (1,955     )     26,432           5,554            767              1,762
servicing
rights

Visa
retrospective      -                (1,700     )     1,700            -                (2,767     )
responsibility
obligation

Other              7,450            8,209            7,638            7,039            5,949
expense

Total other
operating          165,794          185,442          164,290          159,268          153,404
expense

Net income         84,103           39,451           79,633           (5,242     )     96,747
before taxes

Federal and
state income       28,838           10,363           22,958           (2,862     )     34,450
taxes

Net income
before             55,265           29,088           56,675           (2,380     )     62,297
non-controlling
interest

Non-controlling
interest income    (233       )     6,355            10               1,219            (32        )
(expense), net

Net income
attributable to  $ 55,032         $ 35,443         $ 56,685         $ (1,161     )   $ 62,265
BOK Financial
Corporation

Average shares
outstanding:

Basic              67,315,986       67,294,069       67,263,317       67,452,181       67,202,128

Diluted            67,387,102       67,456,267       67,432,444       67,452,181       67,504,288

Net income
(loss) per
share:

Basic            $ 0.81           $ 0.53           $ 0.84           $ (0.02      )   $ 0.92

Diluted          $ 0.81           $ 0.52           $ 0.84           $ (0.02      )   $ 0.92



LOANS BY PRINCIPAL MARKET AREA - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands)

              Quarter Ended

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

              2009           2008           2008           2008           2008

Oklahoma:

Commercial    $ 3,119,362    $ 3,356,520    $ 3,368,823    $ 3,228,179    $ 3,248,424

Commercial      881,620        843,576        827,357        875,546        940,686
real estate

Residential     1,234,417      1,196,924      1,134,066      1,099,277      1,080,882
mortgage

Consumer        562,021        579,809        580,211        601,184        586,695

Total           5,797,420      5,976,829      5,910,457      5,804,186      5,856,687
Oklahoma

Texas:

Commercial      2,277,186      2,353,860      2,205,169      2,166,925      2,124,192

Commercial      816,830        825,769        853,653        889,364        838,781
real estate

Residential     337,044        315,438        307,655        299,996        262,305
mortgage

Consumer        214,134        212,820        214,133        204,081        168,949

Total Texas     3,645,194      3,707,887      3,580,610      3,560,366      3,394,227

New Mexico:

Commercial      393,180        418,732        442,644        451,225        472,543

Commercial      315,511        286,574        281,061        271,177        258,731
real estate

Residential     99,805         98,018         95,165         89,469         85,834
mortgage

Consumer        19,900         18,616         18,296         16,977         14,977

Total New       828,396        821,940        837,166        828,848        832,085
Mexico

Arkansas:

Commercial      99,955         103,446        104,630        96,775         100,489

Commercial      133,227        134,015        127,925        124,049        130,956
real estate

Residential     17,145         16,875         16,941         19,527         16,621
mortgage

Consumer        168,971        175,647        183,543        197,979        180,551

Total           419,298        429,983        433,039        438,330        428,617
Arkansas

Colorado:

Commercial      675,223        660,546        598,519        489,844        486,525

Commercial      267,035        261,820        266,739        276,062        261,099
real estate

Residential     59,120         53,875         49,676         38,517         31,011
mortgage

Consumer        14,599         16,141         18,328         16,367         17,552

Total           1,015,977      992,382        933,262        820,790        796,187
Colorado

Arizona:

Commercial      211,953        211,356        213,861        207,173        174,360

Commercial      285,841        319,525        326,615        351,058        361,567
real estate

Residential     61,605         62,123         58,800         53,321         50,719
mortgage

Consumer        5,261          6,075          5,551          5,315          6,815

Total           564,660        599,079        604,827        616,867        593,461
Arizona

Kansas:

Commercial      324,671        307,143        340,156        398,452        350,325

Commercial      32,017         29,969         30,642         40,241         40,104
real estate

Residential     10,814         9,321          7,650          7,490          2,397
mortgage

Consumer        1,469          1,473          2,161          2,468          1,665

Total           368,971        347,906        380,609        448,651        394,491
Kansas

TOTAL BOK     $ 12,639,916   $ 12,876,006   $ 12,679,970   $ 12,518,038   $ 12,295,755
FINANCIAL



DEPOSITS BY PRINCIPAL MARKET AREA - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands)

                    Quarter Ended

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

                    2009           2008           2008           2008           2008

Oklahoma:

Demand              $ 1,651,111    $ 1,683,374    $ 1,681,325    $ 1,455,997    $ 1,464,258

Interest-bearing:

Transaction           4,089,838      4,117,729      4,151,430      3,997,136      3,659,002

Savings               95,827         86,476         86,900         90,100         88,141

Time                  2,876,313      3,104,933      3,036,297      2,672,401      2,230,110

Total                 7,061,978      7,309,138      7,274,627      6,759,637      5,977,253
interest-bearing

Total Oklahoma        8,713,089      8,992,512      8,955,952      8,215,634      7,441,511

Texas:

Demand                1,021,424      1,067,456      956,846        1,046,651      940,141

Interest-bearing:

Transaction           1,527,399      1,460,576      1,543,974      1,713,131      1,708,424

Savings               33,867         32,071         32,400         33,207         32,191

Time                  1,054,632      857,416        794,911        723,146        759,892

Total                 2,615,898      2,350,063      2,371,285      2,469,484      2,500,507
interest-bearing

Total Texas           3,637,322      3,417,519      3,328,131      3,516,135      3,440,648

New Mexico:

Demand                180,308        155,345        176,477        168,621        169,449

Interest-bearing:

Transaction           401,000        397,382        376,941        417,607        425,976

Savings               17,858         16,289         16,316         16,432         16,141

Time                  561,300        522,894        475,560        445,505        455,861

Total                 980,158        936,565        868,817        879,544        897,978
interest-bearing

Total New Mexico      1,160,466      1,091,910      1,045,294      1,048,165      1,067,427

Arkansas:

Demand                16,503         16,293         23,565         21,142         20,493

Interest-bearing:

Transaction           63,924         38,566         19,146         24,524         22,091

Savings               1,100          1,083          865            895            945

Time                  150,015        75,579         47,684         39,305         39,803

Total                 215,039        115,228        67,695         64,724         62,839
interest-bearing

Total Arkansas        231,542        131,521        91,260         85,866         83,332

Colorado:

Demand                111,048        116,637        115,677        109,697        99,584

Interest-bearing:

Transaction           466,276        480,113        440,888        507,260        529,771

Savings               18,905         17,660         19,300         20,245         22,233

Time                  584,971        532,475        428,872        423,014        455,262

Total                 1,070,152      1,030,248      889,060        950,519        1,007,266
interest-bearing

Total Colorado        1,181,200      1,146,885      1,004,737      1,060,216      1,106,850

Arizona:

Demand                54,362         39,424         45,725         49,895         46,508

Interest-bearing:

Transaction           66,809         56,985         64,463         73,034         84,648

Savings               970            1,014          1,033          1,233          878

Time                  54,923         34,290         14,433         6,364          8,395

Total                 122,702        92,289         79,929         80,631         93,921
interest-bearing

Total Arizona         177,064        131,713        125,654        130,526        140,429

Kansas /
Missouri:

Demand                16,140         3,850          5,548          7,157          6,580

Interest-bearing:

Transaction           11,976         10,999         9,780          10,342         8,754

Savings               117            42             33             26             92

Time                  141,505        55,656         19,794         51,649         33,837

Total                 153,598        66,697         29,607         62,017         42,683
interest-bearing

Total Kansas /        169,738        70,547         35,155         69,174         49,263
Missouri

TOTAL BOK           $ 15,270,421   $ 14,982,607   $ 14,586,183   $ 14,125,716   $ 13,329,460
FINANCIAL



NET INTEREST MARGIN TREND - UNAUDITED

BOK FINANCIAL CORPORATION

                         Quarter Ended

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

                         2009        2008       2008        2008       2008

TAX-EQUIVALENT
ASSETS YIELDS

Trading                  3.69 %      6.55 %     5.61 %      6.88 %     7.69 %
securities

Funds sold and           0.24 %      0.76 %     1.44 %      1.97 %     4.18 %
resell agreements

Securities:

Taxable                  4.90 %      5.12 %     5.09 %      5.08 %     5.11 %

Tax-exempt               6.64 %      6.43 %     6.64 %      6.46 %     6.38 %

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

Total loans              4.56 %      5.27 %     5.69 %      5.79 %     6.59 %

Less Allowance for       -           -          -           -          -
loan losses

Total loans, net         4.65 %      5.35 %     5.77 %      5.86 %     6.66 %

Total tax-equivalent     4.75 %      5.28 %     5.55 %      5.61 %     6.17 %
yield on earning assets

COST OF
INTEREST-BEARING
LIABILITIES

Interest-bearing
deposits:

Interest-bearing         0.95 %      1.51 %     1.72 %      1.74 %     2.71 %
transaction

Savings                  0.28 %      0.37 %     0.37 %      0.37 %     0.61 %

Time                     2.83 %      3.28 %     3.39 %      3.77 %     4.35 %

Total
interest-bearing         1.76 %      2.29 %     2.39 %      2.50 %     3.33 %
deposits

Funds purchased and      0.45 %      0.94 %     1.98 %      1.95 %     3.11 %
repurchase agreements

Other borrowings         0.58 %      1.51 %     2.56 %      2.49 %     3.51 %

Subordinated             5.67 %      5.48 %     5.55 %      5.88 %     5.45 %
debt

Total cost of
interest-bearing         1.50 %      2.02 %     2.41 %      2.47 %     3.36 %
liabilities

Tax-equivalent net       3.25 %      3.26 %     3.14 %      3.14 %     2.81 %
interest revenue spread

Effect of
noninterest-bearing      0.22 %      0.31 %     0.34 %      0.30 %     0.50 %
funding sources and
other

Tax-equivalent net       3.47 %      3.57 %     3.48 %      3.44 %     3.31 %
interest margin



CREDIT QUALITY INDICATORS

BOK FINANCIAL CORPORATION

(In thousands, except ratios)

                 Quarter Ended

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

                 2009          2008          2008          2008          2008

Nonperforming
assets:

Nonaccruing
loans(B):

Commercial       $ 128,501     $ 134,846     $ 105,757     $ 69,679      $ 41,966

Commercial         175,487       137,279       78,235        60,456        40,399
real estate

Residential        34,182        27,387        27,075        17,861        15,960
mortgage

Consumer           1,065         561           758           611           812

Total
nonaccruing      $ 339,235     $ 300,073     $ 211,825     $ 148,607     $ 99,137
loans

Renegotiated       13,623        13,039        12,326        11,840        11,850
loans(A)

Real estate
and other          61,383        29,179        28,088        21,025        15,112
repossessed
assets

Total
nonperforming    $ 414,241     $ 342,291     $ 252,239     $ 181,472     $ 126,099
assets

Nonaccruing
loans by
principal
market(B):

Oklahoma         $ 105,536     $ 108,367     $ 87,885      $ 57,155      $ 52,211

Texas              55,225        42,934        29,141        20,860        8,157

New Mexico         18,046        16,016        12,293        9,838         7,497

Arkansas           4,078         3,263         3,386         2,924         2,866

Colorado           38,567        32,415        20,980        23,812        8,101

Arizona            111,772       80,994        54,832        33,482        18,811

Kansas             6,011         16,084        3,308         536           1,494

Total
nonaccruing      $ 339,235     $ 300,073     $ 211,825     $ 148,607     $ 99,137
loans

                   -             -             -             -             -

Nonaccruing
loans by loan
portfolio
sector(B):

Commercial:

Energy           $ 49,618      $ 49,364      $ 49,839      $ 12,342      $ 475

Manufacturing      18,248        7,343         6,479         6,731         9,274

Wholesale /        8,650         18,773        7,806         3,735         3,868
retail

Agriculture        115           680           755           811           1,848

Services           30,226        36,873        26,581        30,080        23,849

Healthcare         14,288        12,118        3,300         3,791         2,079

Other              7,356         9,695         10,997        12,189        573

Total              128,501       134,846       105,757       69,679        41,966
commercial

Commercial
real estate:

Land
development        99,922        76,082        53,624        45,291        29,439
and
construction

Retail             9,893         15,625        13,011        7,591         5,258

Office             23,305        7,637         3,022         3,304         1,985

Multifamily        27,198        24,950        896           896           1,906

Industrial         575           6,287         390           396           -

Other
commercial         14,594        6,698         7,292         2,978         1,811
real estate

Total
commercial         175,487       137,279       78,235        60,456        40,399
real estate

Residential
mortgage:

Permanent          32,848        26,233        26,401        17,039        15,135
mortgage

Home equity        1,334         1,154         674           822           825

Total
residential        34,182        27,387        27,075        17,861        15,960
mortgage

Consumer           1,065         561           758           611           812

Total
nonaccruing      $ 339,235     $ 300,073     $ 211,825     $ 148,607     $ 99,137
loans

                   -             -             -             -             -

Performing
loans 90 days    $ 46,123  (C) $ 19,123      $ 20,213      $ 10,683      $ 11,266
past due

Gross            $ 34,535      $ 35,681      $ 33,926      $ 41,526      $ 11,078
charge-offs

Recoveries         2,664         2,022         13,712        2,535         2,221

Net              $ 31,871      $ 33,659      $ 20,214      $ 38,991      $ 8,857
charge-offs

Provision for    $ 45,040      $ 73,001      $ 52,711      $ 59,310      $ 17,571
credit losses

Reserve for
loan losses to     1.99    %     1.81    %     1.47    %     1.23    %     1.11    %
period end
loans

Combined
reserves for
credit losses      2.07    %     1.93    %     1.65    %     1.41    %     1.27    %
to period end
loans

Nonperforming
assets to
period end         3.26    %     2.65    %     1.98    %     1.45    %     1.02    %
loans and
repossessed
assets

Net charge-offs
(annualized) to    1.00    %     1.05    %     0.64    %     1.26    %     0.29    %
average loans

Reserve for
loan losses to     73.99   %     77.73   %     88.05   %     103.64  %     137.77  %
nonaccruing
loans

Combined
reserves for
credit losses      77.11   %     82.78   %     98.69   %     118.81  %     157.60  %
to nonaccruing
loans

(A) includes
residential
mortgage loans
guaranteed by
agencies of the
U.S.
government.
These loans      $ 10,514      $ 10,396      $ 9,604       $ 8,638       $ 8,386
have been
modified to
extend payment
terms and/or
reduce interest
rates to
current market.

(B) includes
loans subject
to First United  $ 11,287      $ 13,181      $ 13,262      $ 11,973      $ 8,101
Bank sellers
escrow

(C) includes a
$23 million
loan that was
paid current
after March 31,
2009.



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