News Details

BOK Financial Reports Quarterly Earnings of $60 Million or $0.88 per Share

April 27, 2010

Credit Quality Indicators Maintain Positive Course

TULSA, Okla.--(BUSINESS WIRE)-- BOK Financial Corporation (NASDAQ: BOKF) reported net income for the first quarter of 2010 of $60.1 million or $0.88 per diluted share, up from $42.8 million or $0.63 per diluted share for the fourth quarter of 2009 and $55.0 million or $0.81 per diluted share for the first quarter of 2009. Net income for the first quarter of 2010 included a $6.5 million or $0.10 per share day-one gain from the purchase of the rights to service $4.2 billion of residential mortgage loans on favorable terms.

"BOK Financial is pleased to announce a strong start to 2010," said President and CEO Stan Lybarger. "Our performance continues to be among the best performing banks $12 billion and larger in the country. Credit quality indicators continue to migrate in a positive direction. Total nonperforming assets are declining and net loans charged off have stabilized in a range between $34 million and $36 million per quarter for the past four quarters. We have modestly lowered our quarterly provision for credit losses in each of the past two quarters."

Highlights of first quarter of 2010 included:

    --  Net interest revenue totaled $182.6 million compared to $184.5 million
        for the fourth quarter of 2009. Net interest margin was 3.68% for the
        first quarter of 2010 and 3.64% for the fourth quarter of 2009. Average
        earning assets for the first quarter of 2010 decreased $23 million from
        the previous quarter.
    --  Fees and commissions revenue totaled $115.3 million, down $634 thousand
        from the previous quarter. Deposit service charges decreased $2.7
        million and mortgage banking revenue increased $1.5 million.
    --  Operating expenses, excluding changes in the fair value of mortgage
        servicing rights, totaled $177.7 million, down $4.1 million from the
        prior quarter. Decreases in mortgage banking costs and most other
        operating expense categories were partially offset by higher personnel
        expenses and net losses and operating expenses on repossessed assets.
    --  Combined reserves for credit losses totaled $314 million or 2.86% of
        outstanding loans at March 31, 2010, up from $306 million or 2.72% of
        outstanding loans at December 31, 2009. Net loans charged off and
        provision for credit losses were $34.5 million and $42.1 million,
        respectively, for the first quarter of 2010 compared to $35.0 million
        and $48.6 million, respectively for the fourth quarter of 2009.
    --  Nonperforming assets totaled $483 million or 4.36% of outstanding loans
        and repossessed assets at March 31, 2010 compared to $484 million or
        4.24% of outstanding loans and repossessed assets at December 31, 2009.
        Nonaccruing loans increased $4.2 million and real estate and other
        repossessed assets decreased $7.1 million during the first quarter.
    --  Available for sale securities totaled $8.9 billion at March 31, 2010, up
        $32 million since December 31, 2009 due primarily to an increase in the
        fair value of portfolio. Other-than-temporary impairment charges on
        certain privately-issued residential mortgage backed securities reduced
        pre-tax income by $4.2 million during the first quarter of 2010 and
        $14.5 million during the fourth quarter of 2009.
    --  Outstanding loan balances were $11.0 billion at March 31, 2010, down
        $308 million since December 31, 2009 largely due to reduced customer
        demand and normal repayment trends. Unfunded loan commitments totaled
        $4.9 billion at March 31, 2010 and $5.0 billion at December 31, 2009.
    --  Total period end deposits increased $9.3 million during the first
        quarter of 2010 to $15.5 billion. Growth in interest-bearing transaction
        deposits was offset by a decrease in higher-costing time deposits and a
        seasonal decrease in demand deposits.
    --  Tangible common equity ratio increased to 8.46% at March 31, 2010, from
        7.99% at December 31, 2009, due to an increase in the fair value of the
        securities portfolio and retained earnings growth. The tangible common
        equity ratio is a non-GAAP measure of capital strength used by the
        Company and investors based on shareholders' equity minus intangible
        assets and equity that does not benefit common shareholders, such as
        equity provided by the U.S. Treasury's Asset Relief Program ("TARP"). We
        chose not to participate in the TARP Capital Purchase Program. The
        Company's Tier 1 capital ratios as defined by banking regulations were
        11.45% at March 31, 2010 and 10.86% at December 31, 2009.
    --  The Company paid a cash dividend of $16.3 million or $0.24 per common
        share during the first quarter of 2010. Subject to approval on April 27,
        2010, the board of directors expects to increase the quarterly cash
        dividend to $0.25 per common share payable on or about May 28, 2010 to
        shareholders of record as of May 14, 2010.

Net Interest Revenue

Net interest revenue totaled $182.6 million for the first quarter of 2010, down $1.9 million compared to the fourth quarter of 2009. Net interest margin increased over the previous quarter. However, average earning assets were lower.

Net interest margin was 3.68% for the first quarter of 2010 and 3.64% for the fourth quarter of 2009. The increase in net interest margin over the previous quarter resulted primarily from lower funding costs. The yield on average earning assets decreased 1 basis point. A 9 basis point decrease in the securities portfolio yield was largely offset by a 7 basis point increase in the loan portfolio yield. The cost of interest-bearing liabilities decreased 7 basis points, primarily due to a 9 basis point decrease in the cost of interest-bearing deposits.

Average earning assets decreased $23 million during the first quarter of 2010. Average securities increased $346 million, primarily from an increase in the fair value of securities during the first quarter of 2010 and purchases of residential mortgage-backed securities issued by U.S. government agencies during the fourth quarter of 2009. Average outstanding loans decreased $305 million during the quarter. Average balances of commercial, commercial real estate and consumer loans were lower compared to the previous quarter. In addition, average residential mortgage loans held for sale decreased $57 million.

Average deposits decreased $179 million during the first quarter of 2010 primarily due to a $230 million decrease in higher-costing average time deposits and a seasonal decrease of $181 million in average demand deposits, offset by growth in average interest-bearing transaction accounts of $229 million.

Fees and Commission Revenue

Fees and commissions revenue decreased to $115.3 million for the first quarter of 2010 compared to $115.9 million for the fourth quarter of 2009. Deposit service charges were down $2.7 million and mortgage banking revenue was up $1.5 million over the prior quarter. Overdraft fees decreased $2.6 million compared to the previous quarter due to a seasonal decrease in transaction volume. Overdraft volumes historically are lower in the first quarter of each year. Mortgage servicing revenue increased $2.9 million primarily as a result of mortgage servicing rights purchased during the first quarter of 2010. Revenue from mortgage loan sales was down $1.4 million compared to the previous quarter. Mortgage loans funded were $382 million in the first quarter of 2010 and $560 million in the fourth quarter of 2009. All other sources of fees and commissions revenue remained largely unchanged.

Operating Expenses

Total operating expenses were $163.7 million for the first quarter of 2010, down $12.7 million compared to the previous quarter. Excluding changes in the fair value of mortgage servicing rights, operating expenses totaled $177.7 million, down $4.1 million compared to the fourth quarter of 2009. Most operating expense categories were down from the previous quarter. Losses on mortgage loans sold with recourse, which are included in mortgage banking costs, decreased $2.6 million from the previous quarter.

Reduced operating expenses were partially offset by higher personnel costs and repossessed asset expenses. Personnel costs increased $3.1 million primarily due to seasonal increases in payroll taxes. A decrease in salaries and wages from the previous quarter was offset by an increase in deferred compensation expense which is directly linked to the market value of Company stock and performance of other investments. Repossessed asset expenses were up $2.1 million. Net losses from sales and write-downs of repossessed property increased $2.6 million during the first quarter of 2010. Operating expenses of repossessed assets were down $439 thousand.

During the first quarter of 2010, the Company purchased the rights to service $4.2 billion of residential mortgage loans. The loans to be serviced are primarily concentrated in the New Mexico market and predominately held by Fannie Mae, Freddie Mac and Ginnie Mae. The cash purchase price for these servicing rights was approximately $32 million. The day-one fair value of the servicing rights purchased, based on independent analyses which were further supported by assumptions and models we regularly use to value our portfolio of servicing rights was approximately $11.8 million higher than the purchase price.

Credit Quality

Nonperforming assets decreased $1.0 million during the first quarter of 2010 to $483 million or 4.36% of outstanding loans and repossessed assets at March 31, 2010. Nonperforming assets at March 31, 2010 consisted of nonaccruing loans of $344 million, renegotiated loans of $18 million (including $14 million of residential mortgage loans guaranteed by U.S. government agencies) and $122 million of real estate and other repossessed assets. Nonaccruing loans increased $4.2 million and repossessed assets decreased $7.1 million during the quarter.

Nonaccruing loans totaled $344 million or 3.13% of outstanding loans at March 31, 2010 compared to $339 million or 3.01% of outstanding loans at December 31, 2009. During the first quarter of 2010, $73 million of new nonaccruing loans were identified offset by $33 million in payments received, $32 million in charge-offs and $6 million in foreclosures and repossessions. In addition, $4 million of nonaccruing loans returned to accrual status during the first quarter of 2010.

Nonaccruing commercial loans totaled $84 million or 1.40% of total commercial loans at March 31, 2010. At March 31, 2010, nonaccruing commercial loans are primarily composed of $36 million or 2.04% of total services sector loans, $17 million or 0.91% of total energy sector loans and $11 million or 1.36% of total healthcare sector loans. Nonaccruing commercial loans decreased $17 million since December 31, 2009 primarily related to manufacturing, energy, and wholesale / retail sector loans. Newly identified nonaccruing loans commercial loans totaled $20 million, offset by $25 million in payments and $10 million in charge-offs during the first quarter of 2010.

Nonaccruing commercial real estate loans totaled $220 million or 8.99% of outstanding commercial real estate loans at March 31, 2010. Nonaccruing commercial real estate loans attributed to our various markets included $65 million or 32% of total commercial real estate loans in Arizona, $57 million or 25% of total commercial real estate loans in Colorado, $39 million or 4.91% of total commercial real estate loans in Oklahoma and $34 million or 4.39% of total commercial real estate loans in Texas. Nonaccruing commercial real estate loans continue to be largely concentrated in land development and residential construction loans. At March 31, 2010, $141 million or 23% of all land development and construction loans was nonaccruing. Total nonaccruing commercial real estate loans increased $15 million since December 31, 2009. Newly identified nonaccruing commercial real estate loans totaled $53 million, partially offset by $21 million of charge-offs, $8 million of cash payments received and $5 million of foreclosures.

Nonaccruing residential mortgage loans totaled $36 million or 2.02% of outstanding residential mortgage loans at March 31, 2010. The distribution of nonaccruing residential mortgage loans among our various markets included $14 million or 1.11% of residential mortgage loans in Oklahoma, $10 million or 3.16% of residential mortgage loans in Texas and $9 million or 13.48% of residential mortgage loans in Arizona. Nonaccruing residential mortgage loans increased $6.3 million compared to December 31, 2009. Residential mortgage loans past due 30 to 89 days totaled $24 million, down $1.1 million from December 31, 2009.

The combined allowance for credit losses totaled $314 million or 2.86% of outstanding loans and 91% of non-accruing loans at March 31, 2010. The allowance for loan losses was $300 million and the reserve for off-balance sheet credit losses was $14 million. Approximately $125 million of impaired loans, which consist primarily of nonaccruing commercial and commercial real estate loans, have been charged-down to the amount management expects to recover and accordingly have no reserve for loan loss attributed to them. The remaining $186 million of impaired loans have $12 million of the reserve for loan losses attributed to them. During the first quarter of 2010, the Company recognized a $42.1 million provision for credit losses. Net losses charged against the allowance for loan losses totaled $34.5 million or 1.23% annualized of average outstanding loans.

Real estate and other repossessed assets totaled $122 million at March 31, 2010 consisting of $62 million of 1-4 family residential properties and residential land development properties, $34 million of developed commercial real estate properties, $13 million of equity interest received in partial satisfaction of debts, $7 million of undeveloped land, $4 million of equipment and $1 million of automobiles. The distribution of real estate owned and other repossessed assets among various markets included $47 million in Arizona, $24 million in Texas, $21 million in Oklahoma, $11 million in Colorado, $7 million in New Mexico, $6 million in Arkansas and $5 million in Kansas/Missouri. Real estate and other repossessed assets decreased by $7 million during the first quarter due to additions of $6 million offset by $7 million in sales and $6 million in write-downs based on updated appraisals.

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 $324 million at March 31, 2010, down from $331 million at December 31, 2009. The loans are primarily to borrowers in our primary market areas, including $228 million in Oklahoma, $35 million in Arkansas, $18 million in New Mexico, $16 million in Kansas/Missouri and $15 million in Texas. At March 31, 2010, approximately 5% of these loans are non-performing and 4% were past due 30 to 89 days. A separate reserve for credit risk of $14 million is available for losses on these loans.

Securities and Derivatives

The fair value of available for sale securities totaled $8.9 billion at March 31, 2010, up $32 million since December 31, 2009. The available for sale portfolio consisted primarily of residential mortgage-backed securities, including $7.9 billion fully backed by U.S. government agencies and $766 million 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 portfolio of available for sale securities had net unrealized gains of $108 million at March 31, 2010 compared to net unrealized gains of $13 million at December 31, 2009. Net unrealized gains on residential mortgage-backed securities issued by U.S. government agencies increased $66 million during the first quarter to $230 million at March 31, 2010. Net unrealized losses on privately-issued residential mortgage-backed securities decreased $25 million to $144 million at March 31, 2010.

The amortized cost of privately-issued residential mortgage-backed securities totaled $910 million at March 31, 2010, down $52 million since December 31, 2009 due primarily to cash received. Approximately $593 million of the privately issued residential mortgage-backed securities were rated below investment grade by at least one nationally-recognized rating agency. The aggregate unrealized losses on privately-issued residential mortgage-backed securities rated below investment grade totaled $120 million at March 31, 2010. Aggregate unrealized losses on these same below investment grade securities were $135 million at December 31, 2009. The Company recognized a $4.2 million other-than-temporary impairment charge against earnings in the first quarter related to these securities due to further declines in projected cash flows as a result of worsening trends in delinquencies and foreclosures.

The Company added $70 million to its investment (held-to-maturity) securities portfolio during the first quarter of 2010 comprised primarily of qualifying school construction bonds. These bonds were issued with the Company's assistance by several school districts in our Texas markets under a program authorized by the U.S. Treasury Department. Interest on these bonds is payable through federal income tax credits.

Net realized gains on securities totaled $4.5 million for the first quarter of 2010, compared with $7.3 million for the fourth quarter of 2009 and $20.1 million for the first quarter of 2009.

                                 Three Months Ended

                                 March 31, 2010   Dec. 31, 2009   March 31, 2009

Net gain on available for sale   $ 4,076          $ 11,717        $ 22,226
securities

Gain (loss) on mortgage hedge      448              (4,440 )        (2,118 )
securities

Net gain on securities           $ 4,524          $ 7,277         $ 20,108

Gain (loss) on change in fair
value of mortgage servicing      $ 2,100 (1 )     $ 5,285         $ 1,955
rights



(1) Excluding $11.8 million day-one gain on the purchase of mortgage servicing rights.

The Company recognized $4.1 million of gains on the sale of $286 million of available for sale securities in the first quarter of 2010 and $11.7 million of gains on the sale of $765 million of available for sale securities in the fourth quarter of 2009. Securities were sold either to mitigate extension exposure from rising interest rates or because they had reached their expected maximum potential total return.

The Company has a portfolio of derivative contracts held for customer risk management programs and internal interest rate risk management programs. At March 31, 2010, the fair value of all asset contracts totaled $325 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 March 31 was $89 million. Letters of credit issued by independent financial institutions offset $68 million of this amount.

Loans, Deposits and Capital

Outstanding loans at March 31, 2010 were $11.0 billion, down $308 million from December 31, 2009. Loan balances were lower across most sectors of the loan portfolio and markets.

Outstanding commercial loans totaled $6.0 billion at March 31, 2010, down $193 million at December 31, 2009. The decrease in outstanding balances is due to reduced customer demand in response to current economic conditions and normal repayment trends. Outstanding commercial loans decreased across all sectors of the portfolio including a $66 million decrease in services sector loans, a $49 million decrease in wholesale/retail sector loans and a $31 million decrease in other commercial and industrial loans. Total unfunded commercial loan commitments decreased $12 million to $4.3 billion. Unfunded energy loan commitments increased $10 million to $1.9 billion. All other unfunded commercial loan commitments decreased $22 million.

Outstanding commercial real estate loans decreased $48 million compared to the prior quarter, primarily due to a $46 million decrease in other real estate loans, a $40 million decrease in residential construction and land development loans and a $14 million decrease in loan secured by retail facilities. Loans secured by industrial properties increased $34 million and loans secured by multifamily properties increased $17 million. Unfunded commercial real estate loan commitments decreased $42 million to $156 million as existing commitments continue to mature.

Residential mortgage loans increased $4.1 million from the prior quarter primarily due to a $3.8 million increase in home equity loans. Consumer loans decreased $72 million compared to the prior quarter primarily due to a $58 million decrease in indirect automobile loans related to the previously announced decision to curtail that business during the first quarter of 2009 in favor of a customer-focused direct approach to consumer lending.

Total deposits increased $9.3 million during the first quarter and totaled $15.5 billion at March 31, 2010. Interest-bearing deposits increased $163 million, offset by a $114 million decrease in time deposit balances and a $54 million seasonal decrease in demand deposit balances. The Company continued to decrease brokered deposits and other higher cost certificates of deposit. Among the lines of business, commercial and consumer deposits increased $85 million and $52 million, respectively, offset by a $41 million decrease in wealth management deposits.

The Company and each of its subsidiary banks exceeded the regulatory definition of well capitalized at March 31, 2010. The Company's Tier 1 and total capital ratios were 11.45% and 15.09%, respectively, at March 31, 2010. The Company's Tier 1 and total capital ratios were 10.86% and 14.43%, respectively, at December 31, 2009. In addition the Company's tangible common equity ratio, a non-GAAP measure, was 8.46% at March 31, 2010 and 7.99% at December 31, 2009.

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, 2010 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,

                                2010             2009             2009

                                (Unaudited)                       (Unaudited)

ASSETS

Cash and due from banks         $ 902,575        $ 875,250        $ 686,976

Trading securities                115,641          65,354           128,179

Funds sold and resell             29,410           45,966           27,197
agreements

Securities:

Available for sale                8,904,395        8,872,023        6,991,803

Investment                        309,910          240,405          251,848

Mortgage trading securities       427,196          285,950          454,493

Total securities                  9,641,501        9,398,378        7,698,144

Residential mortgage loans        178,362          217,826          245,791
held for sale

Loans:

Commercial                        6,014,739        6,207,840        7,101,530

Commercial real estate            2,443,848        2,491,434        2,732,081

Residential mortgage              1,797,711        1,793,622        1,819,950

Consumer                          714,926          786,802          986,355

Total loans                       10,971,224       11,279,698       12,639,916

Less reserve for loan losses      (299,717   )     (292,095   )     (251,002   )

Loans, net of reserve             10,671,507       10,987,603       12,388,914

Premises and equipment, net       279,152          280,260          281,300

Accrued revenue receivable        107,300          108,822          104,205

Goodwill                          335,601          335,601          335,829

Intangible assets, net            17,315           18,638           23,694

Mortgage servicing rights,        119,066          73,824           50,246
net

Real estate and other             121,933          129,034          61,383
repossessed assets

Bankers' acceptances              2,945            3,869            9,316

Derivative contracts              325,364          343,782          551,316

Cash surrender value of           248,927          247,357          239,348
bank-owned life insurance

Other assets                      405,377          385,267          501,604

TOTAL ASSETS                    $ 23,501,976     $ 23,516,831     $ 23,333,442

LIABILITIES AND EQUITY

Deposits:

Demand                          $ 3,599,981      $ 3,653,844      $ 3,050,896

Interest-bearing transaction      8,093,725        7,930,439        6,627,222

Savings                           179,554          165,952          168,644

Time                              3,654,256        3,767,993        5,423,659

Total deposits                    15,527,516       15,518,228       15,270,421

Funds purchased and               2,638,263        2,471,743        2,217,081
repurchase agreements

Other borrowings                  1,909,934        2,133,357        2,276,430

Subordinated debentures           398,578          398,539          398,443

Accrued interest, taxes, and      117,179          111,880          146,111
expense

Bankers' acceptances              2,945            3,869            9,316

Due on unsettled securities       103,186          212,335          311,133
trades

Derivative contracts              311,685          308,360          640,275

Other liabilities                 159,973          133,146          118,181

TOTAL LIABILITIES                 21,169,259       21,291,457       21,387,391

Shareholders' equity:

Capital, surplus and retained     2,264,786        2,216,553        2,111,823
earnings

Accumulated other                 47,657           (10,740    )     (180,523   )
comprehensive income (loss)

TOTAL SHAREHOLDERS' EQUITY        2,312,443        2,205,813        1,931,300

Non-controlling interest          20,274           19,561           14,751

TOTAL EQUITY                      2,332,717        2,225,374        1,946,051

TOTAL LIABILITIES AND EQUITY    $ 23,501,976     $ 23,516,831     $ 23,333,442



AVERAGE BALANCE SHEETS - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands)

                   Quarter Ended

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

                   2010             2009             2009             2009             2009

ASSETS

Trading            $ 70,979         $ 68,027         $ 64,763         $ 112,960        $ 111,962
securities

Funds sold and
resell               32,363           30,358           67,032           29,277           50,701
agreements

Securities:

Available for        8,884,678        8,583,032        7,782,254        7,242,931        6,645,086
sale

Investment           256,003          238,479          235,967          271,068          238,562

Mortgage trading     366,845          340,456          267,591          365,434          453,304
securities

Total securities     9,507,526        9,161,967        8,285,812        7,879,433        7,336,952

Residential
mortgage loans       137,404          194,760          176,403          286,077          201,135
held for sale

Loans:

Commercial           6,132,889        6,325,580        6,521,438        6,901,057        7,182,481

Commercial real      2,492,535        2,538,737        2,621,176        2,684,020        2,762,789
estate

Residential          1,833,602        1,827,339        1,873,457        1,884,023        1,841,006
mortgage

Consumer             728,294          801,040          871,347          933,950          998,489

Total loans          11,187,320       11,492,696       11,887,418       12,403,050       12,784,765

Less allowance       (309,194   )     (298,157   )     (281,289   )     (273,335   )     (252,734   )
for loan losses

Total loans, net     10,878,126       11,194,539       11,606,129       12,129,715       12,532,031

Total earning        20,626,398       20,649,651       20,200,139       20,437,462       20,232,781
assets

Cash and due         1,089,971        1,095,087        828,965          638,791          661,433
from banks

Cash surrender
value of             247,415          245,460          242,715          240,199          237,805
bank-owned life
insurance

Derivative           300,865          352,143          401,887          493,448          476,091
contracts

Other assets         1,448,098        1,353,393        1,376,828        1,264,131        1,335,259

TOTAL ASSETS       $ 23,712,747     $ 23,695,734     $ 23,050,534     $ 23,074,031     $ 22,943,369

LIABILITIES AND
EQUITY

Deposits:

Demand             $ 3,485,504      $ 3,666,663      $ 3,392,578      $ 3,183,338      $ 2,864,751

Interest-bearing     7,963,752        7,734,678        7,162,477        6,854,003        6,610,805
transaction

Savings              170,990          167,572          167,677          167,813          159,537

Time                 3,772,295        4,002,337        4,404,854        5,123,947        5,215,091

Total deposits       15,392,541       15,571,250       15,127,586       15,329,101       14,850,184

Funds purchased
and repurchase       2,575,286        2,173,476        2,284,985        2,316,990        2,562,066
agreements

Other borrowings     2,249,470        2,380,938        2,173,103        1,951,699        2,158,963

Subordinated         398,559          398,522          398,484          398,456          398,425
debentures

Derivative           276,696          318,809          392,277          536,232          641,974
contracts

Other                521,567          605,994          539,129          534,889          416,242
liabilities

TOTAL                21,414,119       21,448,989       20,915,564       21,067,367       21,027,854
LIABILITIES

Total equity         2,298,628        2,246,745        2,134,970        2,006,664        1,915,515

TOTAL
LIABILITIES AND    $ 23,712,747     $ 23,695,734     $ 23,050,534     $ 23,074,031     $ 22,943,369
EQUITY



STATEMENTS OF EARNINGS - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands, except per share data)

                                               Quarter Ended

                                               March 31,

                                               2010             2009

Interest revenue                               $ 219,370        $ 233,227

Interest expense                                 36,796           63,382

Net interest revenue                             182,574          169,845

Provision for credit losses                      42,100           45,040

Net interest revenue after provision for         140,474          124,805
credit losses

Other operating revenue

Brokerage and trading revenue                    21,035           24,699

Transaction card revenue                         25,687           25,428

Trust fees and commissions                       16,320           16,510

Deposit service charges and fees                 26,792           27,405

Mortgage banking revenue                         14,871           18,498

Bank-owned life insurance                        2,972            2,317

Margin asset fees                                36               67

Other revenue                                    7,602            6,583

Total fees and commissions                       115,315          121,507

Gain (loss) on other assets                      (1,390     )     143

Gain (loss) on derivatives, net                  (341       )     (1,664     )

Gain (loss) on securities, net                   4,524            20,108

Total other-than-temporary impairment losses     (9,708     )     (54,368    )

Portion of loss recognized in other              (5,483     )     (39,366    )
comprehensive income

Net impairment losses recognized in earnings     (4,225     )     (15,002    )

Total other operating revenue                    113,883          125,092

Other operating expense

Personnel                                        96,824           92,627

Business promotion                               3,978            4,428

Professional fees and services                   6,401            6,512

Net occupancy and equipment                      15,511           16,258

Insurance                                        6,533            5,638

Data processing and communications               20,309           19,306

Printing, postage and supplies                   3,322            4,571

Net (gains) losses and operating expenses of     7,220            1,806
repossessed assets

Amortization of intangible assets                1,324            1,686

Mortgage banking costs                           9,267            7,467

Change in fair value of mortgage servicing       (13,932    )     (1,955     )
rights

Other expense                                    6,975            7,450

Total other operating expense                    163,732          165,794

Net income before taxes                          90,625           84,103

Federal and state income taxes                   30,283           28,838

Net income before non-controlling interest       60,342           55,265

Net income (loss) attributable to                209              233
non-controlling interest

Net income attributable to BOK Financial       $ 60,133         $ 55,032
Corporation

Average shares outstanding:

Basic                                            67,592,315       67,315,986

Diluted                                          67,790,049       67,387,102

Net income per share:

Basic                                          $ 0.88           $ 0.81

Diluted                                        $ 0.88           $ 0.81



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,

                  2010             2009             2009             2009             2009

Capital:

Period-end
shareholders'     $ 2,312,443      $ 2,205,813      $ 2,185,013      $ 2,050,572      $ 1,931,300
equity

Risk weighted     $ 16,787,566     $ 17,275,808     $ 17,515,147     $ 18,338,540     $ 18,355,862
assets

Risk-based
capital ratios:

Tier 1              11.45      %     10.86      %     10.56      %     9.86       %     9.66       %

Total capital       15.09      %     14.43      %     14.10      %     13.34      %     13.08      %

Leverage ratio      8.25       %     8.05       %     8.16       %     7.97       %     7.85       %

Tangible common
equity ratio        8.46       %     7.99       %     7.78       %     7.55       %     6.84       %
(A)

Tier 1 common
equity ratio        11.33      %     10.75      %     10.45      %     9.77       %     9.58       %
(B)

Common stock:

Book value per    $ 33.99          $ 32.53          $ 32.27          $ 30.30          $ 28.57
share

Market value
per share:

High              $ 53.11          $ 47.91          $ 48.10          $ 43.02          $ 40.71

Low               $ 45.43          $ 41.87          $ 34.81          $ 34.46          $ 22.95

Cash dividends    $ 16,304         $ 16,201         $ 16,280         $ 16,184         $ 15,027
paid

Dividend payout     27.11      %     37.88      %     32.14      %     31.05      %     27.31      %
ratio

Shares
outstanding,        68,042,918       67,802,807       67,707,547       67,674,442       67,589,045
net

Stock buy-back
program:

Shares              -                -                -                -                -
repurchased

Amount            $ -              $ -              $ -              $ -              $ -

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

Performance
ratios (quarter
annualized):

Return on           1.03       %     0.72       %     0.87       %     0.91       %     0.97       %
average assets

Return on           10.61      %     7.55       %     9.41       %     10.42      %     11.65      %
average equity

Net interest        3.68       %     3.64       %     3.63       %     3.55       %     3.47       %
margin

Efficiency          59.11      %     60.02      %     58.09      %     61.02      %     57.10      %
ratio

Other data:

Gain (loss) on
economic hedge
of mortgage       $ (211       )   $ (4,440     )   $ 3,560          $ (10,199    )   $ (2,118     )
servicing
rights

Trust assets      $ 30,739,254     $ 30,385,365     $ 29,945,585     $ 29,288,041     $ 28,700,791

Mortgage
servicing         $ 10,895,182     $ 6,603,132      $ 6,339,764      $ 6,082,501      $ 5,515,893
portfolio

Mortgage loan
fundings during   $ 382,028        $ 560,254        $ 536,173        $ 1,023,272      $ 708,561
the quarter

Mortgage loan
refinances to       55.00      %     47.00      %     49.00      %     71.00      %     73.51      %
total fundings

Tax equivalent    $ 2,416          $ 2,196          $ 1,982          $ 1,791          $ 2,105
adjustment

Unrealized gain
(loss) on         $ 107,754        $ 13,226         $ 30,898         $ (128,492   )   $ (261,856   )
available for
sale securities

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

Reconciliation
to a GAAP
financial
measure
follows:

Total
shareholders'     $ 2,312,443      $ 2,205,813      $ 2,185,013      $ 2,050,572      $ 1,931,300
equity

Less:
intangible          (352,916   )     (354,239   )     (356,152   )     (357,838   )     (359,523   )
assets, net

Tangible common   $ 1,959,527      $ 1,851,574      $ 1,828,861      $ 1,692,734      $ 1,571,777
equity

Total assets      $ 23,501,976     $ 23,516,831     $ 23,876,841     $ 22,768,319     $ 23,333,442

Less:
intangible          (352,916   )     (354,239   )     (356,152   )     (357,838   )     (359,523   )
assets, net

                  $ 23,149,060     $ 23,162,592     $ 23,520,689     $ 22,410,481     $ 22,973,919

Tangible common     8.46       %     7.99       %     7.78       %     7.55       %     6.84       %
equity ratio

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

Reconciliation
to a GAAP
financial
measure
follows:

Tier 1 capital    $ 1,922,783      $ 1,876,778      $ 1,849,254      $ 1,807,705      $ 1,773,576

Less:
non-controlling     (20,274    )     (19,561    )     (18,981    )     (15,590    )     (14,751    )
interest

Tier 1 common     $ 1,902,509      $ 1,857,217      $ 1,830,273      $ 1,792,115      $ 1,758,825
equity

Risk weighted     $ 16,787,566     $ 17,275,808     $ 17,515,147     $ 18,338,540     $ 18,355,862
assets

Tier 1 common       11.33      %     10.75      %     10.45      %     9.77       %     9.58       %
equity ratio



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,

                       2010             2009             2009             2009             2009

Interest revenue       $ 219,370        $ 224,411        $ 226,246        $ 230,685        $ 233,227

Interest expense         36,796           39,933           45,785           55,105           63,382

Net interest revenue     182,574          184,478          180,461          175,580          169,845

Provision for credit     42,100           48,620           55,120           47,120           45,040
losses

Net interest revenue
after provision for      140,474          135,858          125,341          128,460          124,805
credit losses

Other operating
revenue

Brokerage and            21,035           20,240           24,944           21,794           24,699
trading revenue

Transaction card         25,687           26,292           26,264           27,533           25,428
revenue

Trust fees and           16,320           16,492           16,315           16,860           16,510
commissions

Deposit service          26,792           29,501           30,464           28,421           27,405
charges and fees

Mortgage banking         14,871           13,403           13,197           19,882           18,498
revenue

Bank-owned life          2,972            2,870            2,634            2,418            2,317
insurance

Margin asset fees        36               50               51               68               67

Other revenue            7,602            7,101            6,087            6,124            6,583

Total fees and           115,315          115,949          119,956          123,100          121,507
commissions

Gain (loss) on other     (1,390     )     (205       )     3,223            973              143
assets

Gain (loss) on           (341       )     (370       )     (294       )     (1,037     )     (1,664     )
derivatives, net

Gain (loss) on           4,524            7,277            12,266           6,471            20,108
securities, net

Total
other-than-temporary     (9,708     )     (67,390    )     (6,133     )     (1,263     )     (54,368    )
impairment losses

Portion of loss
recognized in other      (5,483     )     (52,902    )     (2,752     )     279              (39,366    )
comprehensive income

Net impairment
losses recognized in     (4,225     )     (14,488    )     (3,381     )     (1,542     )     (15,002    )
earnings

Total other              113,883          108,163          131,770          127,965          125,092
operating revenue

Other operating
expense

Personnel                96,824           93,687           98,012           96,191           92,627

Business promotion       3,978            5,758            4,827            4,569            4,428

Professional fees        6,401            8,813            7,555            7,363            6,512
and services

Net occupancy and        15,511           17,600           15,884           15,973           16,258
equipment

Insurance                6,533            6,412            6,092            5,898            5,638

FDIC special             -                -                -                11,773           -
assessment

Data processing and      20,309           21,121           20,413           20,452           19,306
communications

Printing, postage        3,322            3,601            3,716            4,072            4,571
and supplies

Net (gains) losses
and operating            7,220            5,101            3,497            996              1,806
expenses of
repossessed assets

Amortization of          1,324            1,912            1,686            1,686            1,686
intangible assets

Mortgage banking         9,267            11,436           8,065            9,336            7,467
costs

Change in fair value
of mortgage              (13,932    )     (5,285     )     2,981            (7,865     )     (1,955     )
servicing rights

Other expense            6,975            6,281            6,004            5,326            7,450

Total other              163,732          176,437          178,732          175,770          165,794
operating expense

Net income before        90,625           67,584           78,379           80,655           84,103
taxes

Federal and state        30,283           24,780           24,772           28,315           28,838
income taxes

Net income before
non-controlling          60,342           42,804           53,607           52,340           55,265
interest

Net income (loss)
attributable to          209              33               2,947            225              233
non-controlling
interest

Net income
attributable to BOK    $ 60,133         $ 42,771         $ 50,660         $ 52,115         $ 55,032
Financial
Corporation

Average shares
outstanding:

Basic                    67,592,315       67,446,326       67,392,059       67,344,577       67,315,986

Diluted                  67,790,049       67,600,344       67,513,700       67,448,029       67,387,102

Net income per
share:

Basic                  $ 0.88           $ 0.63           $ 0.75           $ 0.77           $ 0.81

Diluted                $ 0.88           $ 0.63           $ 0.75           $ 0.77           $ 0.81



LOANS BY PRINCIPAL MARKET AREA - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands)

              Quarter Ended

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

              2010           2009           2009           2009           2009

Oklahoma:

Commercial    $ 2,616,086    $ 2,649,252    $ 2,738,217    $ 2,918,478    $ 3,119,362

Commercial      787,543        820,578        815,362        855,742        881,620
real estate

Residential     1,235,788      1,228,822      1,245,917      1,249,104      1,234,417
mortgage

Consumer        404,570        451,829        483,369        521,431        562,021

Total           5,043,987      5,150,481      5,282,865      5,544,755      5,797,420
Oklahoma

Texas:

Commercial      1,935,819      2,017,081      2,075,379      2,182,756      2,277,186

Commercial      769,682        735,338        734,742        741,199        816,830
real estate

Residential     307,643        313,113        335,797        345,780        337,044
mortgage

Consumer        160,449        170,062        188,374        196,752        214,134

Total Texas     3,173,593      3,235,594      3,334,292      3,466,487      3,645,194

New Mexico:

Commercial      326,203        341,802        344,910        380,378        393,180

Commercial      298,197        305,061        344,988        313,190        315,511
real estate

Residential     85,629         86,415         88,271         90,944         99,805
mortgage

Consumer        16,713         17,473         18,176         18,826         19,900

Total New       726,742        750,751        796,345        803,338        828,396
Mexico

Arkansas:

Commercial      86,566         103,443        99,559         97,676         99,955

Commercial      129,125        132,436        128,984        133,026        133,227
real estate

Residential     17,071         16,849         19,128         19,015         17,145
mortgage

Consumer        110,123        124,265        136,461        152,620        168,971

Total           342,885        376,993        384,132        402,337        419,298
Arkansas

Colorado:

Commercial      495,916        545,724        569,549        595,858        675,223

Commercial      228,998        239,970        249,879        269,923        267,035
real estate

Residential     68,049         66,504         68,667         58,557         59,120
mortgage

Consumer        17,991         17,362         18,272         14,097         14,599

Total           810,954        869,560        906,367        938,435        1,015,977
Colorado

Arizona:

Commercial      209,019        199,143        219,330        215,540        211,953

Commercial      202,192        227,249        257,169        262,607        285,841
real estate

Residential     68,015         65,047         57,304         58,265         61,605
mortgage

Consumer        3,068          3,461          4,826          3,229          5,261

Total           482,294        494,900        538,629        539,641        564,660
Arizona

Kansas:

Commercial      345,130        351,395        323,112        325,165        324,671

Commercial      28,111         30,802         29,211         36,006         32,017
real estate

Residential     15,516         16,872         14,740         12,310         10,814
mortgage

Consumer        2,012          2,350          1,871          1,454          1,469

Total           390,769        401,419        368,934        374,935        368,971
Kansas

TOTAL BOK     $ 10,971,224   $ 11,279,698   $ 11,611,564   $ 12,069,928   $ 12,639,916
FINANCIAL



DEPOSITS BY PRINCIPAL MARKET AREA - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands)

                    Quarter Ended

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

                    2010           2009           2009           2009           2009

Oklahoma:

Demand              $ 2,062,084    $ 2,068,908    $ 1,895,980    $ 1,451,057    $ 1,651,111

Interest-bearing:

Transaction           5,237,983      5,134,902      4,566,058      4,374,089      4,089,838

Savings               101,708        93,006         93,443         94,048         95,827

Time                  1,360,756      1,397,240      1,765,980      2,033,312      2,876,313

Total                 6,700,447      6,625,148      6,425,481      6,501,449      7,061,978
interest-bearing

Total Oklahoma        8,762,531      8,694,056      8,321,461      7,952,506      8,713,089

Texas:

Demand                1,068,656      1,108,401      1,138,794      1,002,266      1,021,424

Interest-bearing:

Transaction           1,675,759      1,748,319      1,716,460      1,660,642      1,527,399

Savings               37,175         35,129         35,724         33,992         33,867

Time                  1,043,813      1,100,602      1,007,579      1,035,919      1,054,632

Total                 2,756,747      2,884,050      2,759,763      2,730,553      2,615,898
interest-bearing

Total Texas           3,825,403      3,992,451      3,898,557      3,732,819      3,637,322

New Mexico:

Demand                222,685        209,090        216,330        175,033        180,308

Interest-bearing:

Transaction           480,189        444,247        424,528        434,498        401,000

Savings               20,036         17,563         18,039         18,255         17,858

Time                  495,243        510,202        511,507        542,388        561,300

Total                 995,468        972,012        954,074        995,141        980,158
interest-bearing

Total New Mexico      1,218,153      1,181,102      1,170,404      1,170,174      1,160,466

Arkansas:

Demand                17,599         21,526         19,077         17,261         16,503

Interest-bearing:

Transaction           61,398         50,879         85,061         73,972         63,924

Savings               1,266          1,346          1,131          1,031          1,100

Time                  105,794        101,839        137,109        162,505        150,015

Total                 168,458        154,064        223,301        237,508        215,039
interest-bearing

Total Arkansas        186,057        175,590        242,378        254,769        231,542

Colorado:

Demand                136,048        146,929        121,555        113,895        111,048

Interest-bearing:

Transaction           456,508        448,846        477,418        445,521        466,276

Savings               18,118         17,802         18,518         18,144         18,905

Time                  509,410        525,844        520,906        579,709        584,971

Total                 984,036        992,492        1,016,842      1,043,374      1,070,152
interest-bearing

Total Colorado        1,120,084      1,139,421      1,138,397      1,157,269      1,181,200

Arizona:

Demand                61,183         68,651         54,046         55,975         54,362

Interest-bearing:

Transaction           81,851         81,909         95,242         89,842         66,809

Savings               1,105          958            971            1,282          970

Time                  64,592         60,768         56,809         59,775         54,923

Total                 147,548        143,635        153,022        150,899        122,702
interest-bearing

Total Arizona         208,731        212,286        207,068        206,874        177,064

Kansas /
Missouri:

Demand                31,726         30,339         16,406         9,692          16,140

Interest-bearing:

Transaction           100,037        21,337         15,682         12,907         11,976

Savings               146            148            70             54             117

Time                  74,648         71,498         84,923         158,325        141,505

Total                 174,831        92,983         100,675        171,286        153,598
interest-bearing

Total Kansas /        206,557        123,322        117,081        180,978        169,738
Missouri

TOTAL BOK           $ 15,527,516   $ 15,518,228   $ 15,095,346   $ 14,655,389   $ 15,270,421
FINANCIAL



NET INTEREST MARGIN TREND - UNAUDITED

BOK FINANCIAL CORPORATION

                      Quarter Ended

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

                      2010          2009          2009          2009          2009

TAX-EQUIVALENT
ASSETS YIELDS

Trading securities      4.53    %     5.41    %     4.72    %     3.49    %     3.69    %

Funds sold and          0.10    %     0.21    %     0.11    %     0.19    %     0.24    %
resell agreements

Securities:

Taxable                 3.73    %     3.83    %     4.18    %     4.50    %     4.90    %

Tax-exempt              5.28    %     5.16    %     5.03    %     5.69    %     6.64    %

Total securities        3.78    %     3.87    %     4.21    %     4.54    %     4.96    %

Residential
mortgage loans held     5.16    %     4.71    %     4.94    %     4.51    %     4.79    %
for sale

Loans                   4.81    %     4.74    %     4.67    %     4.64    %     4.56    %

Less reserve for        -             -             -             -             -
loan losses

Loans, net of           4.95    %     4.86    %     4.78    %     4.75    %     4.65    %
reserve

Total
tax-equivalent          4.41    %     4.42    %     4.54    %     4.65    %     4.75    %
yield on earning
assets

COST OF
INTEREST-BEARING
LIABILITIES

Interest-bearing
deposits:

Interest-bearing        0.52    %     0.57    %     0.65    %     0.78    %     0.95    %
transaction

Savings                 0.42    %     0.47    %     0.48    %     0.25    %     0.28    %

Time                    1.86    %     1.95    %     2.20    %     2.48    %     2.83    %

Total
interest-bearing        0.94    %     1.03    %     1.23    %     1.49    %     1.76    %
deposits

Funds purchased and
repurchase              0.32    %     0.30    %     0.32    %     0.35    %     0.45    %
agreements

Other borrowings        0.29    %     0.29    %     0.38    %     0.49    %     0.58    %

Subordinated debt       5.66    %     5.52    %     5.53    %     5.67    %     5.67    %

Total cost of
interest-bearing        0.87    %     0.94    %     1.09    %     1.31    %     1.50    %
liabilities

Tax-equivalent net
interest revenue        3.54    %     3.48    %     3.45    %     3.34    %     3.25    %
spread

Effect of
noninterest-bearing     0.14    %     0.16    %     0.18    %     0.21    %     0.22    %
funding sources and
other

Tax-equivalent net      3.68    %     3.64    %     3.63    %     3.55    %     3.47    %
interest margin

CREDIT QUALITY INDICATORS

BOK FINANCIAL CORPORATION

(In thousands, except ratios)

                      Quarter Ended

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

                      2010          2009          2009          2009          2009

Nonperforming
assets:

Nonaccruing loans
(B):

Commercial            $ 84,491      $ 101,384     $ 128,266     $ 126,510     $ 128,501

Commercial real         219,639       204,924       212,418       189,586       175,487
estate

Residential             36,281        29,989        38,220        35,860        34,182
mortgage

Consumer                3,164         3,058         3,897         1,037         1,065

Total nonaccruing     $ 343,575     $ 339,355     $ 382,801     $ 352,993     $ 339,235
loans

Renegotiated loans      17,763        15,906        17,426        17,479        13,623
(A)

Real estate and
other repossessed       121,933       129,034       89,507        75,243        61,383
assets

Total nonperforming   $ 483,271     $ 484,295     $ 489,734     $ 445,715     $ 414,241
assets

Nonaccruing loans
by principal market
(B):

Oklahoma              $ 89,512      $ 83,176      $ 112,610     $ 108,490     $ 105,536

Texas                   61,839        66,892        65,911        51,582        55,225

New Mexico              23,572        26,693        35,541        29,640        18,046

Arkansas                15,206        13,820        5,911         3,888         4,078

Colorado                66,990        60,082        50,432        45,794        38,567

Arizona                 85,808        84,559        108,161       106,076       111,772

Kansas                  648           4,133         4,235         7,523         6,011

Total nonaccruing     $ 343,575     $ 339,355     $ 382,801     $ 352,993     $ 339,235
loans

                        -             -             -             -             -

Nonaccruing loans
by loan portfolio
sector (B):

Commercial:

Energy                $ 17,182      $ 22,692      $ 48,992      $ 53,842      $ 49,618

Manufacturing           4,834         15,765        17,429        16,975        18,248

Wholesale / retail      6,629         12,057        7,623         10,983        8,650

Agriculture             65            65            98            105           115

Services                35,535        30,926        30,094        24,713        30,226

Healthcare              10,538        13,103        13,758        14,222        14,288

Other                   9,708         6,776         10,272        5,670         7,356

Total commercial        84,491        101,384       128,266       126,510       128,501

Commercial real
estate:

Land development        140,508       109,779       113,868       97,425        99,922
and construction

Retail                  14,843        26,236        22,254        17,474        9,893

Office                  26,660        25,861        31,406        27,685        23,305

Multifamily             15,725        26,540        28,223        27,827        27,198

Industrial              -             279           527           527           575

Other commercial        21,903        16,229        16,140        18,648        14,594
real estate

Total commercial        219,639       204,924       212,418       189,586       175,487
real estate

Residential
mortgage:

Permanent mortgage      34,134        28,314        36,431        34,149        32,848

Home equity             2,147         1,675         1,789         1,711         1,334

Total residential       36,281        29,989        38,220        35,860        34,182
mortgage

Consumer                3,164         3,058         3,897         1,037         1,065

Total nonaccruing     $ 343,575     $ 339,355     $ 382,801     $ 352,993     $ 339,235
loans

                        -             -             -             -             -

Performing loans 90   $ 12,915      $ 10,308      $ 24,238      $ 32,479      $ 46,123
days past due

Gross charge-offs     $ 40,328      $ 37,974      $ 38,581      $ 37,409      $ 34,535

Recoveries              5,850         2,950         2,594         2,472         2,664

Net charge-offs       $ 34,478      $ 35,024      $ 35,987      $ 34,937      $ 31,871

Provision for         $ 42,100      $ 48,620      $ 55,120      $ 47,120      $ 45,040
credit losses

Reserve for loan
losses to period        2.73    %     2.59    %     2.42    %     2.18    %     1.99    %
end loans

Combined reserves
for credit losses       2.86    %     2.72    %     2.52    %     2.27    %     2.07    %
to period end loans

Nonperforming
assets to period        4.36    %     4.24    %     4.19    %     3.67    %     3.26    %
end loans and
repossessed assets

Net charge-offs
(annualized) to         1.23    %     1.22    %     1.21    %     1.13    %     1.00    %
average loans

Reserve for loan
losses to               87.23   %     86.07   %     73.38   %     74.59   %     73.99   %
nonaccruing loans

Combined reserves
for credit losses       91.42   %     90.31   %     76.51   %     77.55   %     77.11   %
to nonaccruing
loans

(A) includes
residential
mortgage loans
guaranteed by
agencies of the
U.S. government.      $ 14,083      $ 12,799      $ 11,234      $ 11,079      $ 10,514
These loans have
been modified to
extend payment
terms and/or reduce
interest rates to
current market.

(B) includes loans
subject to First      $ 4,281       $ 4,311       $ 4,173       $ 8,305       $ 11,287
United Bank sellers
escrow



    Source: BOK Financial Corporation
Contact: BOK Financial Corporation Steven Nell, 918-588-6752 Chief Financial Officer or Jesse Boudiette, 918-588-6532 Corporate Communications Director