News Details

BOK Financial Reports Annual Earnings of $153 Million or $2.27 per Share

January 28, 2009

TULSA, Okla.--(BUSINESS WIRE)-- BOK Financial Corporation (NASDAQ:BOKF) reported net income for the fourth quarter of 2008 of $35.4 million, down 31% from the fourth quarter of 2007. Net income per diluted share was $0.53 for the fourth quarter of 2008 and $0.76 for the fourth quarter of 2007. Net income for 2008 was $153.2 million, down 30% from the previous year. Net income per diluted share was $2.27 for 2008 and $3.22 for 2007.

"BOK Financial ended 2008 with over $153 million in earnings, a larger reserve for credit losses and a strong capital position," said President and CEO Stan Lybarger. "BOK Financial was also the largest traditional commercial bank in the country to decline participation in the U.S. Treasury's TARP Capital Purchase Program. We increased our reserve for credit losses by $101 million during 2008, in anticipation of continued deterioration in the nation's economy and increased pressure on our customers. Despite the environment, revenues continued to increase in 2008. Total revenue increased by $111 million as a result of continued loan growth and improved margins."

Highlights of fourth quarter of 2008 included:

    --  Net interest revenue totaled $176.4 million, up $12.1 million over the
        third quarter of 2008 and $35.2 million over the fourth quarter of 2007.
        Net interest margin was 3.57% for the fourth quarter of 2008, 3.48% for
        the third quarter of 2008 and 3.22% for the fourth quarter of 2007.
    --  Combined reserves for credit losses totaled $248 million or 1.93% of
        outstanding loans at December 31, 2008, up from $209 million or 1.65% of
        outstanding loans at September 30, 2008. Net loans charged off and
        provision for credit losses were $33.7 million and $73.0 million,
        respectively for the fourth quarter of 2008. Net loans charged off and
        provision for credit losses were $20.2 million and $52.7 million,
        respectively for the third quarter of 2008 and $7.3 million and $13.2
        million, respectively, for the fourth quarter of 2007.
    --  Non-performing assets totaled $342 million or 2.65% of outstanding loans
        and repossessed assets at December 31, 2008, up from $252 million or
        1.98% of outstanding loans and repossessed assets at September 30, 2008.
    --  The Company's Tier 1 and tangible common equity ratios were 9.42% and
        6.64%, respectively at December 31, 2008. Tier 1 and tangible common
        equity ratios were 9.25% and 7.16%, respectively at September 30, 2008.
    --  The Company elected to participate in the FDIC's Temporary Liquidity
        Guarantee Program. This Program provides full deposit insurance coverage
        of non-interest bearing, transaction deposit accounts and guarantees
        certain newly issued senior unsecured debt. The Company has not issued
        any guaranteed debt under this Program.
    --  The Company paid a cash dividend of $15.4 million or $0.225 per common
        share during the fourth quarter of 2008. On January 27, 2009, the board
        of directors declared a cash dividend of $0.225 per common share payable
        on or about February 27, 2009 to shareholders of record as of February
        13, 2009.

Net Interest Revenue

Net interest revenue totaled $176.4 million for the fourth quarter of 2008, up $12.1 million or 29% annualized over the third quarter of 2008 and $35.2 million or 25% over the fourth quarter of 2007. Net interest margin was 3.57% for the fourth quarter of 2008, 3.48% for the third quarter of 2008 and 3.22% for the fourth quarter of 2007. The widening of the spread between LIBOR and the federal funds rate, which began in the third quarter of 2008 continued into the fourth quarter. LIBOR is the basis for interest earned on many of our loans. The federal funds rate is the basis for interest paid on many of our interest-bearing liabilities. The widening spread increased net interest margin by approximately 15 basis points in the fourth quarter and 8 basis points in the third quarter. This spread has largely narrowed to a historically normal level by the end of the fourth quarter.

Average earning assets for the fourth quarter of 2008 increased $767 million compared to the previous quarter, including a $230 million increase in average loans before allowance for loan losses, and a $578 million increase in average securities. Average commercial loans increased $224 million. The securities portfolio added government issued mortgage-backed securities during the fourth quarter to lock-in widening spreads.

Average other borrowed funds, which consists primarily of Federal Home Loan Bank advances, increased $597 million. Average deposits decreased $163 million during the fourth quarter of 2008. Average interest-bearing transaction accounts decreased $449 million in the fourth quarter due to falling energy prices. Interest-bearing transaction accounts had increased by $704 million over the previous three quarters as high prices provided liquidity to many of our energy-producing customers. Average time deposits increased $317 million.

Credit Quality

Non-performing assets totaled $343 million or 2.65% of outstanding loans and repossessed assets at December 31, 2008, up $90 million since September 30, 2008. Non-performing assets included $10 million of restructured residential mortgage loans guaranteed by agencies of the U.S. government and $15 million of loans and repossessed assets acquired with First United Bank in the second quarter of 2007. The Company will be reimbursed by the sellers up to $5.3 million for any losses incurred during a three-year period after the acquisition date.

"Weakness in the national economy, first seen in residential real estate in certain regions of the country is progressively spreading to other regions and other sectors of the economy," said Lybarger. "As expected, we are seeing increased signs of weakness in commercial real estate and other business sectors. We have long maintained total commercial real estate loans below 25% of our loan portfolio, which will be beneficial in the current environment."

Non-accruing commercial loans totaled $135 million or 1.82% of total commercial loans at December 31, 2008. Non-accruing commercial loans increased $29 million since September 30, 2008. Non-accruing loans in the wholesale/retail, services and healthcare sectors of the commercial loan portfolio increased $11 million, $10 million and $9 million, respectively during the fourth quarter. The distribution of non-accruing commercial loans among our various markets included $75 million in Oklahoma, $22 million in Colorado, $20 million in Texas and $11 million in Kansas City.

Non-accruing commercial real estate loans totaled $137 million or 5.08% of outstanding commercial real estate loans at December 31, 2008. Total non-accruing commercial real estate loans increased $59 million since September 30, 2008, including a $24 million increase in multifamily residential loans and a $22 million increase in loans secured by land, residential lots and residential construction properties. Non-accruing land and residential construction loans totaled $76 million or 8.21% of the respective loan portfolio sector at December 31, 2008. Other increases in non-accruing commercial real estate loans spread across all sectors of the commercial real estate loan portfolio. Non-accruing commercial real estate loans attributed to our various markets included $76 million to Arizona, $23 million to Oklahoma, $14 million to Texas, $10 million to Colorado and $8 million to New Mexico.

Our consumer credit exposure consists primarily of permanent residential mortgage loans, home equity loans and indirect automobile loans. Non-accruing permanent residential mortgage loans totaled $26 million or 2.06% of outstanding residential mortgage loans at December 31, 2008. Non-accruing home equity loans totaled $1.2 million or 0.24% of outstanding home equity loans. The distribution of non-accruing residential mortgage loans among our various markets included $10 million in Oklahoma, $8 million in Texas, $3 million in New Mexico and $3 million in Arizona.

At December 31, 2008, the distribution of our $693 million portfolio of indirect automobile loans among various markets was $434 million in Oklahoma, $170 million in Arkansas and $88 million in Texas. Approximately 3.36% of the indirect automobile loan portfolio is past due 30 days or more, including 3.25% in Oklahoma, 3.74% in Arkansas and 3.17% in Texas. At September 30, 2008, approximately 2.29% of the indirect automobile loan portfolio was past due 30 days or more. This compares to a national average of 3.06% for indirect automobile loans past due 30 days or more at September 30, 2008.

The combined allowance for loan losses and reserve for off-balance sheet credit losses totaled $248 million or 1.93% of outstanding loans and 83% of non-accruing loans at December 31, 2008. The allowance for loan losses was $233 million and the reserve for off-balance sheet credit losses was $15 million. At September 30, 2008, the combined allowance for loan losses and off-balance sheet credit losses was $209 million or 1.65% of outstanding loans and 99% of non-accruing loans.

Real estate and other repossessed assets totaled $29 million at December 31, 2008, up from $28 million at September 30, 2008. Real estate and other repossessed assets included $18 million of 1-4 family residential properties and residential land development properties, $5 million of developed commercial real estate properties, $3 million of undeveloped land and $3 million of automobiles. Real estate owned and other repossessed assets are primarily located in Texas, Colorado, Arkansas, and Oklahoma.

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 $391 million at December 31, 2008. All of these loans are to borrowers in our primary market areas, including $274 million in Oklahoma, $44 million in Arkansas, $22 million in New Mexico and $19 million in Kansas City. At December 31, 2008, approximately 3.39% of these loans are non-performing. A separate reserve for credit risk of $8.8 million is available for losses on these loans.

Securities and Derivatives

The Company's securities portfolio totaled $7.1 billion at December 31, 2008, up $364 million since September 30, 2008. The portfolio consisted primarily of mortgage-backed securities, including $5.4 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 $323 million at December 31, 2008. These unrealized losses were determined to be temporary based on an assessment of the underlying cash flows, collateral values and credit enhancements along with current and anticipated market conditions and the Company's intent and ability to hold the securities until their fair values recover.

Approximately $390 million of the privately issued mortgage-backed securities consisted of Alt-A mortgage loans. Approximately 82% of these securities are credit enhanced with additional collateral support and approximately 86% of our Alt-A mortgage-backed securities represents pools of fixed-rate mortgage loans. None of the adjustable rate mortgages are payment option ARMs. Approximately $252 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 $92 million at December 31, 2008.

The securities portfolio also included $32 million of preferred stocks issued by seven financial institutions. None of these institutions is in default and all of the issuers are rated investment grade. The fair value of these preferred stocks was $22 million at December 31, 2008. Based on an assessment of current and anticipated market conditions, the Company determined that the $11 million of unrealized losses on these securities were temporary.

The Company also has a portfolio of derivative contracts held for customer risk- management programs and internal interest rate risk management programs. At December 31, 2008, the fair value of all asset contracts totaled $453 million, net of cash margin held by the Company. The largest net amount due from a single counterparty, a subsidiary of an international energy company, to these contracts at December 31 was $64 million. Letters of credit issued by independent financial institutions further reduce our exposure to this customer to $14 million.

Net losses on securities, derivatives and mortgage servicing rights totaled $8.5 million for the fourth quarter of 2008, compared with net gains of $915 thousand for the third quarter of 2008 and net losses of $8.1 million for the fourth quarter of 2007.

                                                    Quarter Ended

                                       December 31  September 30   December 31

                                       2008         2008           2007

Gain on available for sale securities  $ 5,067      $ 917          $ 1,102

Other than temporary impairment of       -            -              (8,641)
preferred stocks

Gain (loss) on derivative contracts      (2,219  )    4,366          1,529

Gain on mortgage hedge securities        15,089       1,186          1,288

Loss on change in fair value of          (26,432 )    (5,554 )       (3,344)
mortgage servicing rights

Loss on mortgage servicing rights net    (11,343 )    (4,368 )       (2,056)
of mortgage hedge securities

Net gain (loss) on securities,
derivatives and mortgage servicing     $ (8,495  )  $ 915          $ (8,066)
rights



The fair value of our mortgage servicing rights was $43 million at December 31, 2008. During the fourth quarter of 2008, the fair value of mortgage servicing rights declined by $26.4 million due largely to a significant increase in anticipated prepayment speeds in response to government programs to lower mortgage interest rates. We maintain a portfolio of mortgage-backed securities as an economic hedge against changes in the fair value of our servicing rights. However, disconnection between current yields on these securities and current commitment rates for mortgage loans limited the effectiveness of the economic hedge.

Liquidity and Capital

The Company maintains diverse sources of liquidity, including deposits, federal funds purchased from other banks and borrowings from the Federal Home Loan Banks. Liquidity improved during the fourth quarter by decreasing net amounts funded into margin accounts to support customer derivative contracts by $311 million and increasing deposit account balances by $396 million. The decrease in net amounts funded into margin accounts was due to effect of lower energy prices on the fair value of derivative contracts. Time deposits increased by $366 million due primarily to a $209 million increase in deposits placed by other financial institutions through the CDARS deposit program and a $150 million increase in retail time deposits. Increased liquidity funded a $337 million net increase in the available for sale securities portfolio, net loan growth of $196 million and a $197 million reduction in borrowed funds.

Net loan growth consisted of a $138 million increase in commercial loans and an $83 million increase in residential mortgage loans, partially offset by a $13 million decrease in commercial real estate loans and a $12 million decrease in consumer loans. The outstanding balance of energy loans increased $212 million, partially offset by decreases in the manufacturing, agriculture and wholesale/retail sectors. Residential construction and land development loans decreased $42 million, largely offset by growth in the multifamily residential sector of the commercial real estate loan portfolio.

The Company elected to participate in the FDIC's Temporary Liquidity Guaranty Program. This program provides deposit insurance coverage for the full amount of customer funds in non-interest bearing, transaction accounts through the end of 2009. It also fully guarantees certain debt issued on or before June 30, 2009 through the earlier of maturity of the debt or June 30, 2012.

The Company and each of its subsidiary banks exceeded the regulatory definition of well capitalized at December 31, 2008. The Company's Tier 1 and tangible common equity ratios were 9.42% and 6.64%, respectively, at December 31, 2008. The decrease in tangible common equity ratio was due primarily to an increase in temporary unrealized losses on available for sale securities. Tier 1 and tangible common equity ratios were 9.25% and 7.16%, respectively, at September 30, 2008. In addition, the Company's total capital ratio was 12.84% at December 31, 2008 and 12.55% at September 30, 2008. The Company maintained its cash dividend of $0.225 per common share during the fourth quarter.

The Company evaluated the U.S. Treasury's TARP Capital Purchase Program. The TARP program allows participating banks to increase capital by issuing preferred stock and common stock warrants to the U.S. government. The Company elected not to participate in the TARP program.

Fees and Commission Revenue

Fees and commissions revenue totaled $109.9 million for the fourth quarter of 2008, $126.7 million for the third quarter of 2008, and $113.4 million for the fourth quarter of 2007. The $16.8 million reduction in fees and commissions revenue from the previous quarter was due primarily to a $7.3 million decrease in brokerage and trading revenue, a $3.0 million decrease in trust fees and a $1.6 million decrease in fees earned on margin assets. Brokerage and trading revenue for the third quarter of 2008 included a $6.7 million net partial recovery of losses on derivative contracts with two bankrupt counterparties that did not recur in the fourth quarter. The fair value of trust assets at December 31, 2008 decreased $2.8 billion or 8% compared with September 30, 2008. The fair value of trust assets is a primary driver of trust fees. Average margin assets, which are held primarily as part of the Company's customer derivative programs, totaled $121 million in the fourth quarter of 2008 and $532 million in the third quarter of 2008. An increase in net interest revenue due to lower funding costs offset the decrease in revenue from margin assets.

Operating Expenses

Operating expenses totaled $185.4 million for the fourth quarter of 2008, up $21.2 million over the preceding quarter. Excluding changes in the fair value of mortgage servicing rights, operating expenses increased $274 thousand over the third quarter of 2008. Personnel expense increased $146 thousand. Lower incentive compensation largely offset growth in salary expense. In addition, the Company reversed a $1.7 million charge for its obligation to support a settlement of litigation between Visa, Inc and Discover Financial Services initially recognized in the third quarter of 2008.

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 December 31, 2008 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

                                           December 31,    December 31,

                                           2008            2007

                                           (Unaudited)

ASSETS

Cash and due from banks                    $ 581,133       $ 717,259

Trading securities                           99,601          45,724

Funds sold and resell agreements             113,809         173,154

Securities:

Available for sale                           6,444,178       5,650,540

Investment                                   242,344         247,949

Mortgage trading securities                  399,211         154,701

Total securities                             7,085,733       6,053,190

Residential mortgage loans held for sale     129,246         76,677

Loans:

Commercial                                   7,411,603       6,737,505

Commercial real estate                       2,701,248       2,750,472

Residential mortgage                         1,752,574       1,531,296

Consumer                                     1,010,581       921,297

Total loans                                  12,876,006      11,940,570

Less reserve for loan losses                 (233,236   )    (126,677   )

Loans, net of reserve                        12,642,770      11,813,893

Premises and equipment, net                  277,458         258,786

Accrued revenue receivable                   96,673          128,350

Intangible assets, net                       361,209         368,353

Mortgage servicing rights, net               42,752          70,009

Real estate and other repossessed assets     29,179          9,475

Bankers' acceptances                         12,913          1,780

Derivative contracts                         452,604         502,446

Cash surrender value of bank-owned life      237,006         229,540
insurance

Receivable on unsettled securities trades    186,747         19,964

Other assets                                 385,815         199,101

TOTAL ASSETS                               $ 22,734,648    $ 20,667,701

LIABILITIES AND SHAREHOLDERS' EQUITY

Deposits:

Demand                                     $ 3,082,379     $ 2,768,769

Interest-bearing transaction                 6,562,350       6,203,516

Savings                                      154,635         156,368

Time                                         5,183,243       4,330,638

Total deposits                               14,982,607      13,459,291

Funds purchased and

repurchase agreements                        3,025,399       3,225,131

Other borrowings                             1,522,054       1,027,564

Subordinated debentures                      398,407         398,273

Accrued interest, taxes, and expense         133,220         124,029

Bankers' acceptances                         12,913          1,780

Derivative contracts                         667,034         341,677

Other liabilities                            146,757         154,572

TOTAL LIABILITIES                            20,888,391      18,732,317

Shareholders' equity:

Capital, surplus and retained earnings       2,069,143       1,966,618

Accumulated other comprehensive loss         (222,886   )    (31,234    )

TOTAL SHAREHOLDERS' EQUITY                   1,846,257       1,935,384

TOTAL LIABILITIES AND

SHAREHOLDERS' EQUITY                       $ 22,734,648    $ 20,667,701



AVERAGE BALANCE SHEETS - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands)

                  Quarter Ended

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

                  2008            2008            2008            2008            2007

ASSETS

Trading           $ 78,840        $ 66,419        $ 74,058        $ 74,957        $ 29,303
securities

Funds sold and
resell              48,246          79,862          72,444          80,735          86,948
agreements

Securities:

Available for       6,409,906       5,945,220       5,880,844       5,438,655       5,574,417
sale

Investment          242,503         239,655         249,723         248,974         249,350

Mortgage trading    237,319         126,837         155,612         201,199         138,306
securities

Total securities    6,889,728       6,311,712       6,286,179       5,888,828       5,962,073

Residential
mortgage loans      121,184         116,533         105,925         84,291          75,082
held for sale

Loans:

Commercial          7,452,799       7,228,814       6,976,292       6,841,006       6,619,760

Commercial real     2,716,465       2,696,503       2,802,292       2,784,640       2,702,449
estate

Residential         1,641,023       1,655,710       1,606,518       1,510,238       1,504,594
mortgage

Consumer            1,016,409       1,015,796       1,035,985       961,104         904,358

Total loans         12,826,696      12,596,823      12,421,087      12,096,988      11,731,161

Less allowance      (209,319   )    (182,844   )    (145,524   )    (131,709   )    (125,996   )
for loan losses

Total loans, net    12,617,377      12,413,979      12,275,563      11,965,279      11,605,165

Total earning       19,755,374      18,988,504      18,814,168      18,094,090      17,758,570
assets

Cash and due        534,039         499,992         524,922         543,232         546,704
from banks

Cash surrender
value of            235,195         232,465         229,731         230,283         227,810
bank-owned life
insurance

Derivative          352,083         900,777         896,569         513,696         387,876
contracts

Other assets        1,394,960       1,199,425       1,142,910       1,115,752       1,061,655

TOTAL ASSETS      $ 22,271,651    $ 21,821,163    $ 21,608,300    $ 20,497,053    $ 19,982,615

LIABILITIES AND
SHAREHOLDERS'
EQUITY

Deposits:

Demand            $ 2,712,384     $ 2,739,209     $ 2,634,038     $ 2,443,201     $ 2,448,011

Interest-bearing    6,116,465       6,565,935       6,420,291       6,267,021       5,861,544
transaction

Savings             155,784         159,856         159,798         156,953         160,170

Time                5,109,303       4,792,366       4,076,167       4,225,141       4,544,802

Total deposits      14,093,936      14,257,366      13,290,294      13,092,316      13,014,527

Funds purchased
and repurchase      3,095,054       3,061,186       3,126,110       3,061,783       3,158,153
agreements

Other borrowings    1,986,857       1,390,233       2,267,076       1,340,846       936,353

Subordinated        398,392         398,361         398,336         398,241         398,109
debentures

Derivative          494,778         509,057         239,211         297,660         276,992
contracts

Other               312,962         278,363         302,482         321,061         303,582
liabilities

TOTAL               20,381,979      19,894,566      19,623,509      18,511,907      18,087,716
LIABILITIES

Shareholders'       1,889,672       1,926,597       1,984,791       1,985,146       1,894,899
equity

TOTAL
LIABILITIES AND   $ 22,271,651    $ 21,821,163    $ 21,608,300    $ 20,497,053    $ 19,982,615
SHAREHOLDERS'
EQUITY

                    -               -               -               -               -



STATEMENTS OF EARNINGS - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands, except per share data)

                  Quarter Ended                   Year Ended

                  December 31,                    December 31,

                  2008            2007            2008            2007

Interest revenue  $ 262,160       $ 297,096       $ 1,061,645     $ 1,160,737

Interest expense    85,713          155,807         414,783         616,252

Net interest        176,447         141,289         646,862         544,485
revenue

Provision for       73,001          13,200          202,593         34,721
credit losses

Net interest
revenue after       103,446         128,089         444,269         509,764
provision for
credit losses

Other operating
revenue

Brokerage and       23,507          20,402          42,804          62,542
trading revenue

Transaction card    25,177          23,512          100,153         90,425
revenue

Trust fees and      17,143          20,145          78,979          78,231
commissions

Deposit service     29,239          29,938          117,528         109,218
charges and fees

Mortgage banking    6,429           6,912           27,074          22,275
revenue

Bank-owned life     2,682           2,614           10,681          10,058
insurance

Margin asset        187             2,012           8,548           4,800
fees

Other revenue       5,503           7,819           28,233          28,073

Total fees and      109,867         113,354         414,000         405,622
commissions

Gain (loss) on      (2         )    (1,316     )    (660       )    (928       )
asset sales

Gain (loss) on      20,156          (6,251     )    21,637          (8,328     )
securities, net

Gain (loss) on      (2,219     )    1,529           1,299           2,282
derivatives, net

Total other
operating           127,802         107,316         436,276         398,648
revenue

Other operating
expense

Personnel           87,695          84,512          352,947         328,705

Business            7,283           6,528           23,536          21,888
promotion

Professional
fees and            7,923           6,209           27,045          22,795
services

Net occupancy       14,901          15,466          60,632          57,284
and equipment

Insurance           3,216           843             11,988          3,017

Data processing
and                 19,720          19,086          78,047          72,733
communications

Printing,
postage and         3,823           4,221           16,433          16,570
supplies

Net (gains)
losses and
operating           1,006           120             1,019           691
expenses of
repossessed
assets

Amortization of
intangible          1,967           2,382           7,661           7,358
assets

Mortgage banking    4,967           4,225           22,513          13,111
costs

Change in fair
value of            26,432          3,344           34,515          2,893
mortgage
servicing rights

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

Other expense       8,209           8,024           28,835          25,175

Total other
operating           185,442         157,727         662,404         574,987
expense

Income before       45,806          77,678          218,141         333,425
taxes

Federal and
state income        10,363          26,518          64,909          115,761
taxes

Net income        $ 35,443        $ 51,160        $ 153,232       $ 217,664

Average shares
outstanding:

Basic               67,294,069      67,051,499      67,274,457      67,083,200

Diluted             67,489,533      67,482,798      67,557,220      67,550,538

Net income
(loss) per
share:

Basic             $ 0.53          $ 0.76          $ 2.28          $ 3.24

Diluted           $ 0.53          $ 0.76          $ 2.27          $ 3.22



FINANCIAL HIGHLIGHTS - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands, except ratio and share data)

               Quarter Ended

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

               2008            2008            2008             2008            2007

Capital:

Period-end
shareholders'  $ 1,846,257     $ 1,940,503     $ 1,942,376      $ 1,992,570     $ 1,935,384
equity

Risk-based
capital
ratios:

Tier 1           9.42       %    9.25       %    8.69       %     9.35       %    9.38       %

Total capital    12.84      %    12.55      %    11.69      %     12.44      %    12.54      %

Leverage         7.89       %    7.94       %    7.83       %     8.23       %    8.20       %
ratio

Period-end
tangible         6.64       %    7.16       %    7.15       %     7.83       %    7.72       %
common equity
ratio

Common stock:

Book value     $ 27.36         $ 28.78         $ 28.78          $ 29.57         $ 28.75
per share

Market value
per share:

High           $ 54.42         $ 53.94         $ 60.74          $ 55.23         $ 55.43

Low            $ 38.40         $ 38.61         $ 49.11          $ 46.82         $ 51.44

Cash
dividends      $ 15,358        $ 15,170        $ 15,180         $ 13,484        $ 13,438
paid

Dividend         43.33      %    26.76      %    (1307.49   %)    21.66      %    26.27      %
payout ratio

Shares
outstanding,     67,473,086      67,433,837      67,488,388       67,383,318      67,306,380
net

Stock
buy-back
program:

Shares           -               75,000          -                91,114          33,583
repurchased

Amount         $ -             $ 3,337,000     $ -              $ 4,655,477     $ 1,770,368

Average price  $ -             $ 44.49         $ -              $ 51.10         $ 52.72
per share

Performance
ratios
(quarter
annualized):

Return on
average          0.63       %    1.03       %    (0.02      %)    1.22       %    1.02       %
assets

Return on
average          7.46       %    11.70      %    (0.24      %)    12.62      %    10.71      %
equity

Net interest     3.57       %    3.48       %    3.44       %     3.31       %    3.22       %
margin

Efficiency       55.14      %    54.19      %    70.56      %     57.60      %    60.04      %
ratio

Other data:

Gain (loss)
on economic
hedge of       $ 15,089        $ 1,186         $ (5,518     )   $ 191           $ 1,288
mortgage
servicing
rights

Trust assets   $ 30,454,512    $ 33,242,296    $ 34,433,874     $ 35,524,730    $ 36,288,592

Mortgage
servicing      $ 5,256,159     $ 5,167,584     $ 5,075,285      $ 4,967,384     $ 4,893,011
portfolio

Mortgage loan
fundings       $ 214,521       $ 258,171       $ 288,937        $ 256,617       $ 239,620
during the
quarter

Mortgage loan
refinances to    34.84      %    25.14      %    36.76      %     51.19      %    35.49      %
total
fundings

Tax
equivalent     $ 2,063         $ 1,927         $ 2,084          $ 2,154         $ 2,502
adjustment

Unrealized
gain (loss)
on available   $ (330,973   )  $ (158,652   )  $ (91,226    )   $ (28,375    )  $ (37,362    )
for sale
securities



QUARTERLY EARNINGS TRENDS - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands, except ratio and per share data)

                Quarter Ended

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

                2008            2008            2008            2008            2007

Interest        $ 262,160       $ 263,358       $ 260,086       $ 276,041       $ 297,096
revenue

Interest          85,713          99,010          101,147         128,913         155,807
expense

Net interest      176,447         164,348         158,939         147,128         141,289
revenue

Provision for     73,001          52,711          59,310          17,571          13,200
credit losses

Net interest
revenue after     103,446         111,637         99,629          129,557         128,089
provision for
credit losses

Other
operating
revenue

Brokerage and
trading           23,507          30,846          (35,462    )    23,913          20,402
revenue

Transaction       25,177          25,632          25,786          23,558          23,512
card revenue

Trust fees and    17,143          20,100          20,940          20,796          20,145
commissions

Deposit
service           29,239          30,404          30,199          27,686          29,938
charges and
fees

Mortgage
banking           6,429           6,230           7,198           7,217           6,912
revenue

Bank-owned        2,682           2,829           2,658           2,512           2,614
life insurance

Margin asset      187             1,934           4,460           1,967           2,012
fees

Other revenue     5,503           8,691           7,824           6,215           7,819

Total fees and    109,867         126,666         63,603          113,864         113,354
commissions

Gain (loss) on    (2         )    (839       )    216             (35        )    (1,316     )
asset sales

Gain (loss) on
securities,       20,156          2,103           (5,242     )    4,620           (6,251     )
net

Gain (loss) on
derivatives,      (2,219     )    4,366           (2,961     )    2,113           1,529
net

Total other
operating         127,802         132,296         55,616          120,562         107,316
revenue

Other
operating
expense

Personnel         87,695          87,549          89,597          88,106          84,512

Business          7,283           5,837           5,777           4,639           6,528
promotion

Professional
fees and          7,923           6,501           6,973           5,648           6,209
services

Net occupancy     14,901          15,570          15,100          15,061          15,466
and equipment

Insurance         3,216           2,436           2,626           3,710           843

Data
processing and    19,720          19,911          19,523          18,893          19,086
communications

Printing,
postage and       3,823           4,035           4,156           4,419           4,221
supplies

Net (gains)
losses and
operating         1,006           (136       )    (229       )    378             120
expenses of
repossessed
assets

Amortization
of intangible     1,967           1,884           1,885           1,925           2,382
assets

Mortgage          4,967           5,811           6,054           5,681           4,225
banking costs

Change in fair
value of
mortgage          26,432          5,554           767             1,762           3,344
servicing
rights

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

Other expense     8,209           7,638           7,039           5,949           8,024

Total other
operating         185,442         164,290         159,268         153,404         157,727
expense

Income before     45,806          79,643          (4,023     )    96,715          77,678
taxes

Federal and
state income      10,363          22,958          (2,862     )    34,450          26,518
taxes

Net income      $ 35,443        $ 56,685        $ (1,161     )  $ 62,265        $ 51,160

Average shares
outstanding:

Basic             67,294,069      67,263,317      67,452,181      67,202,128      67,051,499

Diluted           67,489,533      67,471,376      67,452,181      67,549,960      67,482,798

Net income
(loss) per
share:

Basic           $ 0.53          $ 0.84          $ (0.02      )  $ 0.93          $ 0.76

Diluted         $ 0.53          $ 0.84          $ (0.02      )  $ 0.92          $ 0.76



LOANS BY PRINCIPAL MARKET AREA - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands)

             Quarter Ended

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

             2008          2008          2008          2008          2007

Oklahoma:

Commercial   $ 3,356,520   $ 3,368,823   $ 3,228,179   $ 3,248,424   $ 3,219,176

Commercial     843,576       827,357       875,546       940,686       890,703
real estate

Residential    1,196,924     1,134,066     1,099,277     1,080,882     1,080,483
mortgage

Consumer       579,809       580,211       601,184       586,695       576,070

Total          5,976,829     5,910,457     5,804,186     5,856,687     5,766,432
Oklahoma

Texas:

Commercial     2,353,860     2,205,169     2,166,925     2,124,192     1,985,645

Commercial     825,769       853,653       889,364       838,781       846,303
real estate

Residential    315,438       307,655       299,996       262,305       275,533
mortgage

Consumer       212,820       214,133       204,081       168,949       142,958

Total Texas    3,707,887     3,580,610     3,560,366     3,394,227     3,250,439

New Mexico:

Commercial     418,732       442,644       451,225       472,543       473,262

Commercial     286,574       281,061       271,177       258,731       252,884
real estate

Residential    98,018        95,165        89,469        85,834        84,336
mortgage

Consumer       18,616        18,296        16,977        14,977        16,105

Total New      821,940       837,166       828,848       832,085       826,587
Mexico

Arkansas:

Commercial     103,446       104,630       96,775        100,489       106,328

Commercial     134,015       127,925       124,049       130,956       124,317
real estate

Residential    16,875        16,941        19,527        16,621        16,393
mortgage

Consumer       175,647       183,543       197,979       180,551       163,626

Total          429,983       433,039       438,330       428,617       410,664
Arkansas

Colorado:

Commercial     660,546       598,519       489,844       486,525       490,373

Commercial     261,820       266,739       276,062       261,099       252,537
real estate

Residential    53,875        49,676        38,517        31,011        26,556
mortgage

Consumer       16,141        18,328        16,367        17,552        16,457

Total          992,382       933,262       820,790       796,187       785,923
Colorado

Arizona:

Commercial     211,356       213,861       207,173       174,360       157,341

Commercial     319,525       326,615       351,058       361,567       342,673
real estate

Residential    62,123        58,800        53,321        50,719        46,269
mortgage

Consumer       6,075         5,551         5,315         6,815         5,522

Total          599,079       604,827       616,867       593,461       551,805
Arizona

Kansas:

Commercial     307,143       340,156       398,452       350,325       305,380

Commercial     29,969        30,642        40,241        40,104        41,055
real estate

Residential    9,321         7,650         7,490         2,397         1,726
mortgage

Consumer       1,473         2,161         2,468         1,665         559

Total          347,906       380,609       448,651       394,491       348,720
Kansas

TOTAL BOK    $ 12,876,006  $ 12,679,970  $ 12,518,038  $ 12,295,755  $ 11,940,570
FINANCIAL



DEPOSITS BY PRINCIPAL MARKET AREA - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands)

                   Quarter Ended

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

                   2008          2008          2008          2008          2007

Oklahoma:

Demand             $ 1,683,374   $ 1,681,325   $ 1,455,997   $ 1,464,258   $ 1,394,861

Interest-bearing:

Transaction          4,117,729     4,151,430     3,997,136     3,659,002     3,477,208

Savings              86,476        86,900        90,100        88,141        80,467

Time                 3,104,933     3,036,297     2,672,401     2,230,110     2,426,822

Total                7,309,138     7,274,627     6,759,637     5,977,253     5,984,497
interest-bearing

Total Oklahoma       8,992,512     8,955,952     8,215,634     7,441,511     7,379,358

Texas:

Demand               1,067,456     956,846       1,046,651     940,141       1,035,134

Interest-bearing:

Transaction          1,460,576     1,543,974     1,713,131     1,708,424     1,753,843

Savings              32,071        32,400        33,207        32,191        34,618

Time                 857,416       794,911       723,146       759,892       800,460

Total                2,350,063     2,371,285     2,469,484     2,500,507     2,588,921
interest-bearing

Total Texas          3,417,519     3,328,131     3,516,135     3,440,648     3,624,055

New Mexico:

Demand               155,345       176,477       168,621       169,449       151,231

Interest-bearing:

Transaction          397,382       376,941       417,607       425,976       432,919

Savings              16,289        16,316        16,432        16,141        15,146

Time                 522,894       475,560       445,505       455,861       486,868

Total                936,565       868,817       879,544       897,978       934,933
interest-bearing

Total New Mexico     1,091,910     1,045,294     1,048,165     1,067,427     1,086,164

Arkansas:

Demand               16,293        23,565        21,142        20,493        13,247

Interest-bearing:

Transaction          38,566        19,146        24,524        22,091        19,027

Savings              1,083         865           895           945           883

Time                 75,579        47,684        39,305        39,803        40,692

Total                115,228       67,695        64,724        62,839        60,602
interest-bearing

Total Arkansas       131,521       91,260        85,866        83,332        73,849

Colorado:

Demand               116,637       115,677       109,697       99,584        117,939

Interest-bearing:

Transaction          480,113       440,888       507,260       529,771       446,427

Savings              17,660        19,300        20,245        22,233        23,806

Time                 532,475       428,872       423,014       455,262       539,523

Total                1,030,248     889,060       950,519       1,007,266     1,009,756
interest-bearing

Total Colorado       1,146,885     1,004,737     1,060,216     1,106,850     1,127,695

Arizona:

Demand               39,424        45,725        49,895        46,508        46,701

Interest-bearing:

Transaction          56,985        64,463        73,034        84,648        65,788

Savings              1,014         1,033         1,233         878           1,435

Time                 34,290        14,433        6,364         8,395         11,603

Total                92,289        79,929        80,631        93,921        78,826
interest-bearing

Total Arizona        131,713       125,654       130,526       140,429       125,527

Kansas:

Demand               3,850         5,548         7,157         6,580         9,656

Interest-bearing:

Transaction          10,999        9,780         10,342        8,754         8,304

Savings              42            33            26            92            13

Time                 55,656        19,794        51,649        33,837        24,670

Total                66,697        29,607        62,017        42,683        32,987
interest-bearing

Total Kansas         70,547        35,155        69,174        49,263        42,643

TOTAL BOK          $ 14,982,607  $ 14,586,183  $ 14,125,716  $ 13,329,460  $ 13,459,291
FINANCIAL



NET INTEREST MARGIN TREND - UNAUDITED

BOK FINANCIAL CORPORATION

                     Quarter Ended

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

                     2008          2008       2008      2008       2007

TAX-EQUIVALENT
ASSETS YIELDS

Trading securities   6.55 %        5.61 %     6.88 %    7.69 %     6.62 %

Funds sold and       0.76 %        1.44 %     1.97 %    4.18 %     5.95 %
resell agreements

Securities:

Taxable              5.12 %        5.09 %     5.08 %    5.11 %     4.86 %

Tax-exempt           6.43 %        6.64 %     6.46 %    6.38 %     7.19 %

Total securities     5.17 %        5.15 %     5.14 %    5.17 %     4.99 %

Total loans          5.27 %        5.69 %     5.79 %    6.59 %     7.50 %

Less Allowance for   -             -          -         -          -
loan losses

Total loans, net     5.35 %        5.77 %     5.86 %    6.66 %     7.58 %

Total
tax-equivalent       5.28 %        5.55 %     5.61 %    6.17 %     6.70 %
yield on earning
assets

COST OF
INTEREST-BEARING
LIABILITIES

Interest-bearing
deposits:

Interest-bearing     1.51 %        1.72 %     1.74 %    2.71 %     3.34 %
transaction

Savings              0.37 %        0.37 %     0.37 %    0.61 %     0.86 %

Time                 3.28 %        3.39 %     3.77 %    4.35 %     4.68 %

Total
interest-bearing     2.29 %        2.39 %     2.50 %    3.33 %     3.88 %
deposits

Funds purchased and
repurchase           0.94 %        1.98 %     1.95 %    3.11 %     4.42 %
agreements

Other borrowings     1.51 %        2.56 %     2.49 %    3.51 %     4.92 %

Subordinated debt    5.48 %        5.55 %     5.88 %    5.45 %     5.69 %

Total cost of
interest-bearing     2.02 %        2.41 %     2.47 %    3.36 %     4.10 %
liabilities

Tax-equivalent net
interest revenue     3.26 %        3.14 %     3.14 %    2.81 %     2.60 %
spread

Effect of
noninterest-bearing  0.31 %        0.34 %     0.30 %    0.50 %     0.62 %
funding sources and
other

Tax-equivalent net   3.57 %        3.48 %     3.44 %    3.31 %     3.22 %
interest margin



CREDIT QUALITY INDICATORS

BOK FINANCIAL CORPORATION

(In thousands, except ratios)

               Quarter Ended

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

               2008          2008         2008         2008         2007

Nonperforming
assets:

Nonaccruing
loans (B):

Commercial     $ 134,846     $ 105,757    $ 69,679     $ 41,966     $ 42,981

Commercial       137,279       78,235       60,456       40,399       25,319
real estate

Residential      27,387        27,075       17,861       15,960       15,272
mortgage

Consumer         561           758          611          812          718

Total
nonaccruing    $ 300,073     $ 211,825    $ 148,607    $ 99,137     $ 84,290
loans

Renegotiated     13,039        12,326       11,840       11,850       10,394
loans (A)

Real estate
and other        29,179        28,088       21,025       15,112       9,475
repossessed
assets

Total
nonperforming  $ 342,291     $ 252,239    $ 181,472    $ 126,099    $ 104,159
assets

Nonaccruing
loans by
principal
market (B):

Oklahoma       $ 108,367     $ 87,885     $ 57,155     $ 52,211     $ 47,977

Texas            42,934        29,141       20,860       8,157        4,983

New Mexico       16,016        12,293       9,838        7,497        11,118

Arkansas         3,263         3,386        2,924        2,866        1,635

Colorado         32,415        20,980       23,812       8,101        9,222

Arizona          80,994        54,832       33,482       18,811       9,355

Kansas           16,084        3,308        536          1,494        -

Total
nonaccruing    $ 300,073     $ 211,825    $ 148,607    $ 99,137     $ 84,290
loans

                 -             -            -            -            -

Nonaccruing
loans by loan
portfolio
sector (B):

Commercial:

Energy         $ 49,364      $ 49,839     $ 12,342     $ 475        $ 529

Manufacturing    7,343         6,479        6,731        9,274        9,915

Wholesale /      18,773        7,806        3,735        3,868        3,792
retail

Agriculture      680           755          811          1,848        380

Services         36,873        26,581       30,080       23,849       25,468

Healthcare       12,118        3,300        3,791        2,079        2,301

Other            9,695         10,997       12,189       573          596

Total            134,846       105,757      69,679       41,966       42,981
commercial

Commercial
real estate:

Land
development      76,082        53,624       45,291       29,439       13,466
and
construction

Retail           15,625        13,011       7,591        5,258        5,259

Office           7,637         3,022        3,304        1,985        1,013

Multifamily      24,950        896          896          1,906        3,998

Industrial       6,287         390          396          -            -

Other
commercial       6,698         7,292        2,978        1,811        1,583
real estate

Total
commercial       137,279       78,235       60,456       40,399       25,319
real estate

Residential
mortgage:

Permanent        26,233        26,401       17,039       15,135       14,541
mortgage

Home equity      1,154         674          822          825          731

Total
residential      27,387        27,075       17,861       15,960       15,272
mortgage

Consumer         561           758          611          812          718

Total
nonaccruing    $ 300,073     $ 211,825    $ 148,607    $ 99,137     $ 84,290
loans

                 -             -            -            -            -

Performing
loans 90 days  $ 19,123      $ 20,213     $ 10,683     $ 11,266     $ 5,575
past due

Gross          $ 35,681      $ 33,926     $ 41,526     $ 11,078     $ 8,930
charge-offs

Recoveries       2,022         13,712       2,535        2,221        1,584

Net            $ 33,659      $ 20,214     $ 38,991     $ 8,857      $ 7,346
charge-offs

Provision for  $ 73,001      $ 52,711     $ 59,310     $ 17,571     $ 13,200
credit losses

Reserve for
loan losses      1.81    %     1.47    %    1.23    %    1.11    %    1.06    %
to period end
loans

Combined
reserves for
credit losses    1.93    %     1.65    %    1.41    %    1.27    %    1.24    %
to period end
loans

Nonperforming
assets to
period end       2.65    %     1.98    %    1.45    %    1.02    %    0.87    %
loans and
repossessed
assets

Net
charge-offs
(annualized)     1.05    %     0.64    %    1.26    %    0.29    %    0.25    %
to average
loans

Reserve for
loan losses
to               77.73   %     88.05   %    103.64  %    137.77  %    150.29  %
nonaccruing
loans

Combined
reserves for
credit losses    82.78   %     98.69   %    118.81  %    157.60  %    175.03  %
to
nonaccruing
loans

(A) includes
residential
mortgage
loans
guaranteed by
agencies of
the U.S.
government.
These loans    $ 10,396      $ 9,604      $ 8,638      $ 8,386      $ 7,550
have been
modified to
extend
payment terms
and/or reduce
interest
rates to
current
market.

(B) includes
loans subject
to First       $ 13,181      $ 13,262     $ 11,973     $ 8,101      $ 8,412
United Bank
sellers
escrow



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