0000875357December 312026Q2FALSEhttp://fasb.org/us-gaap/2026#OtherAssetshttp://fasb.org/srt/2026#ChiefExecutiveOfficerMemberxbrli:sharesiso4217:USDiso4217:USDxbrli:sharesxbrli:purebokf:segment00008753572026-01-012026-06-3000008753572026-06-3000008753572026-04-012026-06-3000008753572025-04-012025-06-3000008753572025-01-012025-06-300000875357bokf:BrokerageandtradingrevenueMember2026-04-012026-06-300000875357bokf:BrokerageandtradingrevenueMember2025-04-012025-06-300000875357bokf:BrokerageandtradingrevenueMember2026-01-012026-06-300000875357bokf:BrokerageandtradingrevenueMember2025-01-012025-06-300000875357bokf:TransactioncardrevenueMember2026-04-012026-06-300000875357bokf:TransactioncardrevenueMember2025-04-012025-06-300000875357bokf:TransactioncardrevenueMember2026-01-012026-06-300000875357bokf:TransactioncardrevenueMember2025-01-012025-06-300000875357us-gaap:FiduciaryAndTrustMember2026-04-012026-06-300000875357us-gaap:FiduciaryAndTrustMember2025-04-012025-06-300000875357us-gaap:FiduciaryAndTrustMember2026-01-012026-06-300000875357us-gaap:FiduciaryAndTrustMember2025-01-012025-06-300000875357us-gaap:DepositAccountMember2026-04-012026-06-300000875357us-gaap:DepositAccountMember2025-04-012025-06-300000875357us-gaap:DepositAccountMember2026-01-012026-06-300000875357us-gaap:DepositAccountMember2025-01-012025-06-300000875357us-gaap:MortgageBankingMember2026-04-012026-06-300000875357us-gaap:MortgageBankingMember2025-04-012025-06-300000875357us-gaap:MortgageBankingMember2026-01-012026-06-300000875357us-gaap:MortgageBankingMember2025-01-012025-06-300000875357us-gaap:FinancialServiceOtherMember2026-04-012026-06-300000875357us-gaap:FinancialServiceOtherMember2025-04-012025-06-300000875357us-gaap:FinancialServiceOtherMember2026-01-012026-06-300000875357us-gaap:FinancialServiceOtherMember2025-01-012025-06-3000008753572025-12-310000875357us-gaap:CommonStockMember2026-03-310000875357us-gaap:AdditionalPaidInCapitalMember2026-03-310000875357us-gaap:RetainedEarningsMember2026-03-310000875357us-gaap:TreasuryStockCommonMember2026-03-310000875357us-gaap:AccumulatedOtherComprehensiveIncomeMember2026-03-310000875357us-gaap:ParentMember2026-03-310000875357us-gaap:NoncontrollingInterestMember2026-03-3100008753572026-03-310000875357us-gaap:RetainedEarningsMember2026-04-012026-06-300000875357us-gaap:ParentMember2026-04-012026-06-300000875357us-gaap:NoncontrollingInterestMember2026-04-012026-06-300000875357us-gaap:AccumulatedOtherComprehensiveIncomeMember2026-04-012026-06-300000875357us-gaap:TreasuryStockCommonMember2026-04-012026-06-300000875357us-gaap:CommonStockMember2026-04-012026-06-300000875357us-gaap:AdditionalPaidInCapitalMember2026-04-012026-06-300000875357us-gaap:CommonStockMember2026-06-300000875357us-gaap:AdditionalPaidInCapitalMember2026-06-300000875357us-gaap:RetainedEarningsMember2026-06-300000875357us-gaap:TreasuryStockCommonMember2026-06-300000875357us-gaap:AccumulatedOtherComprehensiveIncomeMember2026-06-300000875357us-gaap:ParentMember2026-06-300000875357us-gaap:NoncontrollingInterestMember2026-06-300000875357us-gaap:CommonStockMember2025-12-310000875357us-gaap:AdditionalPaidInCapitalMember2025-12-310000875357us-gaap:RetainedEarningsMember2025-12-310000875357us-gaap:TreasuryStockCommonMember2025-12-310000875357us-gaap:AccumulatedOtherComprehensiveIncomeMember2025-12-310000875357us-gaap:ParentMember2025-12-310000875357us-gaap:NoncontrollingInterestMember2025-12-310000875357us-gaap:RetainedEarningsMember2026-01-012026-06-300000875357us-gaap:ParentMember2026-01-012026-06-300000875357us-gaap:NoncontrollingInterestMember2026-01-012026-06-300000875357us-gaap:AccumulatedOtherComprehensiveIncomeMember2026-01-012026-06-300000875357us-gaap:TreasuryStockCommonMember2026-01-012026-06-300000875357us-gaap:CommonStockMember2026-01-012026-06-300000875357us-gaap:AdditionalPaidInCapitalMember2026-01-012026-06-300000875357us-gaap:CommonStockMember2025-03-310000875357us-gaap:AdditionalPaidInCapitalMember2025-03-310000875357us-gaap:RetainedEarningsMember2025-03-310000875357us-gaap:TreasuryStockCommonMember2025-03-310000875357us-gaap:AccumulatedOtherComprehensiveIncomeMember2025-03-310000875357us-gaap:ParentMember2025-03-310000875357us-gaap:NoncontrollingInterestMember2025-03-3100008753572025-03-310000875357us-gaap:RetainedEarningsMember2025-04-012025-06-300000875357us-gaap:ParentMember2025-04-012025-06-300000875357us-gaap:NoncontrollingInterestMember2025-04-012025-06-300000875357us-gaap:AccumulatedOtherComprehensiveIncomeMember2025-04-012025-06-300000875357us-gaap:TreasuryStockCommonMember2025-04-012025-06-300000875357us-gaap:CommonStockMember2025-04-012025-06-300000875357us-gaap:AdditionalPaidInCapitalMember2025-04-012025-06-300000875357us-gaap:CommonStockMember2025-06-300000875357us-gaap:AdditionalPaidInCapitalMember2025-06-300000875357us-gaap:RetainedEarningsMember2025-06-300000875357us-gaap:TreasuryStockCommonMember2025-06-300000875357us-gaap:AccumulatedOtherComprehensiveIncomeMember2025-06-300000875357us-gaap:ParentMember2025-06-300000875357us-gaap:NoncontrollingInterestMember2025-06-3000008753572025-06-300000875357us-gaap:CommonStockMember2024-12-310000875357us-gaap:AdditionalPaidInCapitalMember2024-12-310000875357us-gaap:RetainedEarningsMember2024-12-310000875357us-gaap:TreasuryStockCommonMember2024-12-310000875357us-gaap:AccumulatedOtherComprehensiveIncomeMember2024-12-310000875357us-gaap:ParentMember2024-12-310000875357us-gaap:NoncontrollingInterestMember2024-12-3100008753572024-12-310000875357us-gaap:RetainedEarningsMember2025-01-012025-06-300000875357us-gaap:ParentMember2025-01-012025-06-300000875357us-gaap:NoncontrollingInterestMember2025-01-012025-06-300000875357us-gaap:AccumulatedOtherComprehensiveIncomeMember2025-01-012025-06-300000875357us-gaap:TreasuryStockCommonMember2025-01-012025-06-300000875357us-gaap:CommonStockMember2025-01-012025-06-300000875357us-gaap:AdditionalPaidInCapitalMember2025-01-012025-06-300000875357us-gaap:USTreasuryAndGovernmentMember2026-06-300000875357us-gaap:USTreasuryAndGovernmentMember2025-12-310000875357us-gaap:MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember2026-06-300000875357us-gaap:MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember2025-12-310000875357us-gaap:USStatesAndPoliticalSubdivisionsMember2026-06-300000875357us-gaap:USStatesAndPoliticalSubdivisionsMember2025-12-310000875357us-gaap:OtherDebtSecuritiesMember2026-06-300000875357us-gaap:OtherDebtSecuritiesMember2025-12-310000875357us-gaap:CommercialMortgageBackedSecuritiesMember2026-06-300000875357us-gaap:CommercialMortgageBackedSecuritiesMember2025-12-310000875357us-gaap:FixedIncomeSecuritiesMember2026-06-300000875357us-gaap:MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember2026-04-012026-06-300000875357us-gaap:USTreasurySecuritiesMember2026-06-300000875357us-gaap:MortgageBackedSecuritiesIssuedByPrivateEnterprisesMember2026-06-300000875357us-gaap:USTreasurySecuritiesMember2025-12-310000875357us-gaap:MortgageBackedSecuritiesIssuedByPrivateEnterprisesMember2025-12-310000875357us-gaap:ResidentialMortgageBackedSecuritiesMember2026-06-300000875357us-gaap:ResidentialMortgageBackedSecuritiesMember2026-04-012026-06-300000875357us-gaap:AssetPledgedAsCollateralWithRightMember2026-06-300000875357us-gaap:AssetPledgedAsCollateralWithRightMember2025-12-310000875357us-gaap:NondesignatedMemberus-gaap:InterestRateSwapMember2026-06-300000875357us-gaap:NondesignatedMemberus-gaap:EnergyRelatedDerivativeMember2026-06-300000875357us-gaap:NondesignatedMemberus-gaap:ForeignExchangeContractMember2026-06-300000875357us-gaap:NondesignatedMemberus-gaap:EquitySwapMember2026-06-300000875357us-gaap:NondesignatedMemberbokf:CustomerRiskManagementProgramsMember2026-06-300000875357us-gaap:NondesignatedMemberbokf:TradingMember2026-06-300000875357us-gaap:NondesignatedMemberbokf:InternalRiskManagementProgramsMember2026-06-300000875357us-gaap:NondesignatedMember2026-06-300000875357us-gaap:NondesignatedMemberus-gaap:InterestRateSwapMember2025-12-310000875357us-gaap:NondesignatedMemberus-gaap:EnergyRelatedDerivativeMember2025-12-310000875357us-gaap:NondesignatedMemberus-gaap:ForeignExchangeContractMember2025-12-310000875357us-gaap:NondesignatedMemberus-gaap:EquitySwapMember2025-12-310000875357us-gaap:NondesignatedMemberbokf:CustomerRiskManagementProgramsMember2025-12-310000875357us-gaap:NondesignatedMemberbokf:TradingMember2025-12-310000875357us-gaap:NondesignatedMemberbokf:InternalRiskManagementProgramsMember2025-12-310000875357us-gaap:NondesignatedMember2025-12-310000875357us-gaap:NondesignatedMemberus-gaap:InterestRateSwapMember2026-04-012026-06-300000875357us-gaap:NondesignatedMemberus-gaap:InterestRateSwapMember2025-04-012025-06-300000875357us-gaap:NondesignatedMemberus-gaap:EnergyRelatedDerivativeMember2026-04-012026-06-300000875357us-gaap:NondesignatedMemberus-gaap:EnergyRelatedDerivativeMember2025-04-012025-06-300000875357us-gaap:NondesignatedMemberus-gaap:ForeignExchangeContractMember2026-04-012026-06-300000875357us-gaap:NondesignatedMemberus-gaap:ForeignExchangeContractMember2025-04-012025-06-300000875357us-gaap:NondesignatedMemberbokf:CustomerRiskManagementProgramsMember2026-04-012026-06-300000875357us-gaap:NondesignatedMemberbokf:CustomerRiskManagementProgramsMember2025-04-012025-06-300000875357us-gaap:NondesignatedMemberbokf:TradingMember2026-04-012026-06-300000875357us-gaap:NondesignatedMemberbokf:TradingMember2025-04-012025-06-300000875357us-gaap:NondesignatedMemberbokf:InternalRiskManagementProgramsMember2026-04-012026-06-300000875357us-gaap:NondesignatedMemberbokf:InternalRiskManagementProgramsMember2025-04-012025-06-300000875357us-gaap:NondesignatedMember2026-04-012026-06-300000875357us-gaap:NondesignatedMember2025-04-012025-06-300000875357us-gaap:NondesignatedMemberus-gaap:InterestRateSwapMember2026-01-012026-06-300000875357us-gaap:NondesignatedMemberus-gaap:InterestRateSwapMember2025-01-012025-06-300000875357us-gaap:NondesignatedMemberus-gaap:EnergyRelatedDerivativeMember2026-01-012026-06-300000875357us-gaap:NondesignatedMemberus-gaap:EnergyRelatedDerivativeMember2025-01-012025-06-300000875357us-gaap:NondesignatedMemberus-gaap:ForeignExchangeContractMember2026-01-012026-06-300000875357us-gaap:NondesignatedMemberus-gaap:ForeignExchangeContractMember2025-01-012025-06-300000875357us-gaap:NondesignatedMemberbokf:CustomerRiskManagementProgramsMember2026-01-012026-06-300000875357us-gaap:NondesignatedMemberbokf:CustomerRiskManagementProgramsMember2025-01-012025-06-300000875357us-gaap:NondesignatedMemberbokf:TradingMember2026-01-012026-06-300000875357us-gaap:NondesignatedMemberbokf:TradingMember2025-01-012025-06-300000875357us-gaap:NondesignatedMemberbokf:InternalRiskManagementProgramsMember2026-01-012026-06-300000875357us-gaap:NondesignatedMemberbokf:InternalRiskManagementProgramsMember2025-01-012025-06-300000875357us-gaap:NondesignatedMember2026-01-012026-06-300000875357us-gaap:NondesignatedMember2025-01-012025-06-300000875357us-gaap:CommercialPortfolioSegmentMember2026-06-300000875357us-gaap:CommercialPortfolioSegmentMember2025-12-310000875357us-gaap:CommercialRealEstatePortfolioSegmentMember2026-06-300000875357us-gaap:CommercialRealEstatePortfolioSegmentMember2025-12-310000875357bokf:LoanstoindividualsMember2026-06-300000875357bokf:LoanstoindividualsMember2025-12-310000875357us-gaap:CommercialPortfolioSegmentMember2026-03-310000875357us-gaap:CommercialRealEstatePortfolioSegmentMember2026-03-310000875357bokf:LoanstoindividualsMember2026-03-310000875357us-gaap:CommercialPortfolioSegmentMember2026-04-012026-06-300000875357us-gaap:CommercialRealEstatePortfolioSegmentMember2026-04-012026-06-300000875357bokf:LoanstoindividualsMember2026-04-012026-06-300000875357us-gaap:CommercialPortfolioSegmentMember2026-01-012026-06-300000875357us-gaap:CommercialRealEstatePortfolioSegmentMember2026-01-012026-06-300000875357bokf:LoanstoindividualsMember2026-01-012026-06-300000875357us-gaap:CommercialPortfolioSegmentMember2025-03-310000875357us-gaap:CommercialRealEstatePortfolioSegmentMember2025-03-310000875357bokf:LoanstoindividualsMember2025-03-310000875357us-gaap:CommercialPortfolioSegmentMember2025-04-012025-06-300000875357us-gaap:CommercialRealEstatePortfolioSegmentMember2025-04-012025-06-300000875357bokf:LoanstoindividualsMember2025-04-012025-06-300000875357us-gaap:CommercialPortfolioSegmentMember2025-06-300000875357us-gaap:CommercialRealEstatePortfolioSegmentMember2025-06-300000875357bokf:LoanstoindividualsMember2025-06-300000875357us-gaap:CommercialPortfolioSegmentMember2024-12-310000875357us-gaap:CommercialRealEstatePortfolioSegmentMember2024-12-310000875357bokf:LoanstoindividualsMember2024-12-310000875357us-gaap:CommercialPortfolioSegmentMember2025-01-012025-06-300000875357us-gaap:CommercialRealEstatePortfolioSegmentMember2025-01-012025-06-300000875357bokf:LoanstoindividualsMember2025-01-012025-06-300000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:PassMemberus-gaap:CommercialPortfolioSegmentMemberbokf:ServicesMember2026-06-300000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:SpecialMentionMemberus-gaap:CommercialPortfolioSegmentMemberbokf:ServicesMember2026-06-300000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:SubstandardMemberus-gaap:CommercialPortfolioSegmentMemberbokf:ServicesMember2026-06-300000875357us-gaap:NonperformingFinancingReceivableMemberbokf:NonaccruingsubstandardanddoubtfulMemberus-gaap:CommercialPortfolioSegmentMemberbokf:ServicesMember2026-06-300000875357bokf:ServicesMemberus-gaap:CommercialPortfolioSegmentMember2026-06-300000875357bokf:ServicesMemberus-gaap:CommercialPortfolioSegmentMember2026-01-012026-06-300000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:PassMemberus-gaap:CommercialPortfolioSegmentMemberus-gaap:HealthCareMember2026-06-300000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:SpecialMentionMemberus-gaap:CommercialPortfolioSegmentMemberus-gaap:HealthCareMember2026-06-300000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:SubstandardMemberus-gaap:CommercialPortfolioSegmentMemberus-gaap:HealthCareMember2026-06-300000875357us-gaap:NonperformingFinancingReceivableMemberbokf:NonaccruingsubstandardanddoubtfulMemberus-gaap:CommercialPortfolioSegmentMemberus-gaap:HealthCareMember2026-06-300000875357us-gaap:HealthCareMemberus-gaap:CommercialPortfolioSegmentMember2026-06-300000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:PassMemberus-gaap:CommercialPortfolioSegmentMemberbokf:EnergyMember2026-06-300000875357bokf:EnergyMemberus-gaap:CommercialPortfolioSegmentMember2026-06-300000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:PassMemberus-gaap:CommercialPortfolioSegmentMemberbokf:MortgageFinanceMember2026-06-300000875357bokf:MortgageFinanceMemberus-gaap:CommercialPortfolioSegmentMember2026-06-300000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:PassMemberus-gaap:CommercialPortfolioSegmentMemberbokf:GeneralbusinessmemberMember2026-06-300000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:SpecialMentionMemberus-gaap:CommercialPortfolioSegmentMemberbokf:GeneralbusinessmemberMember2026-06-300000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:SubstandardMemberus-gaap:CommercialPortfolioSegmentMemberbokf:GeneralbusinessmemberMember2026-06-300000875357us-gaap:NonperformingFinancingReceivableMemberbokf:NonaccruingsubstandardanddoubtfulMemberus-gaap:CommercialPortfolioSegmentMemberbokf:GeneralbusinessmemberMember2026-06-300000875357bokf:GeneralbusinessmemberMemberus-gaap:CommercialPortfolioSegmentMember2026-06-300000875357bokf:GeneralbusinessmemberMemberus-gaap:CommercialPortfolioSegmentMember2026-01-012026-06-300000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:PassMemberus-gaap:CommercialRealEstatePortfolioSegmentMember2026-06-300000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:SpecialMentionMemberus-gaap:CommercialRealEstatePortfolioSegmentMember2026-06-300000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:SubstandardMemberus-gaap:CommercialRealEstatePortfolioSegmentMember2026-06-300000875357us-gaap:NonperformingFinancingReceivableMemberbokf:NonaccruingsubstandardanddoubtfulMemberus-gaap:CommercialRealEstatePortfolioSegmentMember2026-06-300000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:PassMemberbokf:LoanstoindividualsMemberus-gaap:ResidentialPortfolioSegmentMember2026-06-300000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:SpecialMentionMemberbokf:LoanstoindividualsMemberus-gaap:ResidentialPortfolioSegmentMember2026-06-300000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:SubstandardMemberbokf:LoanstoindividualsMemberus-gaap:ResidentialPortfolioSegmentMember2026-06-300000875357us-gaap:NonperformingFinancingReceivableMemberbokf:NonaccruingsubstandardanddoubtfulMemberbokf:LoanstoindividualsMemberus-gaap:ResidentialPortfolioSegmentMember2026-06-300000875357us-gaap:ResidentialPortfolioSegmentMemberbokf:LoanstoindividualsMember2026-06-300000875357us-gaap:ResidentialPortfolioSegmentMemberbokf:LoanstoindividualsMember2026-01-012026-06-300000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:UsGovernmentAgencyInsuredLoansMemberus-gaap:PassMemberbokf:LoanstoindividualsMember2026-06-300000875357us-gaap:NonperformingFinancingReceivableMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:UsGovernmentAgencyInsuredLoansMemberbokf:NonaccruingsubstandardanddoubtfulMemberbokf:LoanstoindividualsMember2026-06-300000875357bokf:LoanstoindividualsMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:UsGovernmentAgencyInsuredLoansMember2026-06-300000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:PassMemberbokf:LoanstoindividualsMemberus-gaap:ConsumerPortfolioSegmentMember2026-06-300000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:SpecialMentionMemberbokf:LoanstoindividualsMemberus-gaap:ConsumerPortfolioSegmentMember2026-06-300000875357us-gaap:NonperformingFinancingReceivableMemberbokf:NonaccruingsubstandardanddoubtfulMemberbokf:LoanstoindividualsMemberus-gaap:ConsumerPortfolioSegmentMember2026-06-300000875357us-gaap:ConsumerPortfolioSegmentMemberbokf:LoanstoindividualsMember2026-06-300000875357us-gaap:ConsumerPortfolioSegmentMemberbokf:LoanstoindividualsMember2026-01-012026-06-300000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:PassMemberus-gaap:CommercialPortfolioSegmentMemberbokf:ServicesMember2025-12-310000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:SpecialMentionMemberus-gaap:CommercialPortfolioSegmentMemberbokf:ServicesMember2025-12-310000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:SubstandardMemberus-gaap:CommercialPortfolioSegmentMemberbokf:ServicesMember2025-12-310000875357us-gaap:NonperformingFinancingReceivableMemberbokf:NonaccruingsubstandardanddoubtfulMemberus-gaap:CommercialPortfolioSegmentMemberbokf:ServicesMember2025-12-310000875357bokf:ServicesMemberus-gaap:CommercialPortfolioSegmentMember2025-12-310000875357bokf:ServicesMemberus-gaap:CommercialPortfolioSegmentMember2025-01-012025-12-310000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:PassMemberus-gaap:CommercialPortfolioSegmentMemberus-gaap:HealthCareMember2025-12-310000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:SpecialMentionMemberus-gaap:CommercialPortfolioSegmentMemberus-gaap:HealthCareMember2025-12-310000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:SubstandardMemberus-gaap:CommercialPortfolioSegmentMemberus-gaap:HealthCareMember2025-12-310000875357us-gaap:NonperformingFinancingReceivableMemberbokf:NonaccruingsubstandardanddoubtfulMemberus-gaap:CommercialPortfolioSegmentMemberus-gaap:HealthCareMember2025-12-310000875357us-gaap:HealthCareMemberus-gaap:CommercialPortfolioSegmentMember2025-12-310000875357us-gaap:HealthCareMemberus-gaap:CommercialPortfolioSegmentMember2025-01-012025-12-310000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:PassMemberus-gaap:CommercialPortfolioSegmentMemberbokf:EnergyMember2025-12-310000875357bokf:EnergyMemberus-gaap:CommercialPortfolioSegmentMember2025-12-310000875357bokf:EnergyMemberus-gaap:CommercialPortfolioSegmentMember2025-01-012025-12-310000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:PassMemberus-gaap:CommercialPortfolioSegmentMemberbokf:MortgageFinanceMember2025-12-310000875357bokf:MortgageFinanceMemberus-gaap:CommercialPortfolioSegmentMember2025-12-310000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:PassMemberus-gaap:CommercialPortfolioSegmentMemberbokf:GeneralbusinessmemberMember2025-12-310000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:SpecialMentionMemberus-gaap:CommercialPortfolioSegmentMemberbokf:GeneralbusinessmemberMember2025-12-310000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:SubstandardMemberus-gaap:CommercialPortfolioSegmentMemberbokf:GeneralbusinessmemberMember2025-12-310000875357us-gaap:NonperformingFinancingReceivableMemberbokf:NonaccruingsubstandardanddoubtfulMemberus-gaap:CommercialPortfolioSegmentMemberbokf:GeneralbusinessmemberMember2025-12-310000875357bokf:GeneralbusinessmemberMemberus-gaap:CommercialPortfolioSegmentMember2025-12-310000875357bokf:GeneralbusinessmemberMemberus-gaap:CommercialPortfolioSegmentMember2025-01-012025-12-310000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:PassMemberus-gaap:CommercialRealEstatePortfolioSegmentMember2025-12-310000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:SpecialMentionMemberus-gaap:CommercialRealEstatePortfolioSegmentMember2025-12-310000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:SubstandardMemberus-gaap:CommercialRealEstatePortfolioSegmentMember2025-12-310000875357us-gaap:NonperformingFinancingReceivableMemberbokf:NonaccruingsubstandardanddoubtfulMemberus-gaap:CommercialRealEstatePortfolioSegmentMember2025-12-310000875357us-gaap:CommercialRealEstatePortfolioSegmentMember2025-01-012025-12-310000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:PassMemberbokf:LoanstoindividualsMemberus-gaap:ResidentialPortfolioSegmentMember2025-12-310000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:SpecialMentionMemberbokf:LoanstoindividualsMemberus-gaap:ResidentialPortfolioSegmentMember2025-12-310000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:SubstandardMemberbokf:LoanstoindividualsMemberus-gaap:ResidentialPortfolioSegmentMember2025-12-310000875357us-gaap:NonperformingFinancingReceivableMemberbokf:NonaccruingsubstandardanddoubtfulMemberbokf:LoanstoindividualsMemberus-gaap:ResidentialPortfolioSegmentMember2025-12-310000875357us-gaap:ResidentialPortfolioSegmentMemberbokf:LoanstoindividualsMember2025-12-310000875357us-gaap:ResidentialPortfolioSegmentMemberbokf:LoanstoindividualsMember2025-01-012025-12-310000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:UsGovernmentAgencyInsuredLoansMemberus-gaap:PassMemberbokf:LoanstoindividualsMember2025-12-310000875357us-gaap:NonperformingFinancingReceivableMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:UsGovernmentAgencyInsuredLoansMemberbokf:NonaccruingsubstandardanddoubtfulMemberbokf:LoanstoindividualsMember2025-12-310000875357bokf:LoanstoindividualsMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:UsGovernmentAgencyInsuredLoansMember2025-12-310000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:PassMemberbokf:LoanstoindividualsMemberus-gaap:ConsumerPortfolioSegmentMember2025-12-310000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:SpecialMentionMemberbokf:LoanstoindividualsMemberus-gaap:ConsumerPortfolioSegmentMember2025-12-310000875357us-gaap:PerformingFinancingReceivableMemberus-gaap:SubstandardMemberbokf:LoanstoindividualsMemberus-gaap:ConsumerPortfolioSegmentMember2025-12-310000875357us-gaap:NonperformingFinancingReceivableMemberbokf:NonaccruingsubstandardanddoubtfulMemberbokf:LoanstoindividualsMemberus-gaap:ConsumerPortfolioSegmentMember2025-12-310000875357us-gaap:ConsumerPortfolioSegmentMemberbokf:LoanstoindividualsMember2025-12-310000875357us-gaap:ConsumerPortfolioSegmentMemberbokf:LoanstoindividualsMember2025-01-012025-12-310000875357us-gaap:NonperformingFinancingReceivableMemberbokf:NonaccruingsubstandardanddoubtfulMemberus-gaap:CommercialPortfolioSegmentMember2026-06-300000875357us-gaap:NonperformingFinancingReceivableMemberbokf:NonaccruingsubstandardanddoubtfulMemberbokf:LoanstoindividualsMember2026-06-300000875357us-gaap:NonperformingFinancingReceivableMemberbokf:NonaccruingsubstandardanddoubtfulMember2026-06-300000875357us-gaap:NonperformingFinancingReceivableMemberbokf:NonaccruingsubstandardanddoubtfulMemberus-gaap:CommercialPortfolioSegmentMember2025-12-310000875357us-gaap:NonperformingFinancingReceivableMemberbokf:NonaccruingsubstandardanddoubtfulMemberbokf:LoanstoindividualsMember2025-12-310000875357us-gaap:NonperformingFinancingReceivableMemberbokf:NonaccruingsubstandardanddoubtfulMember2025-12-310000875357us-gaap:HealthCareMemberus-gaap:CommercialPortfolioSegmentMember2026-01-012026-06-300000875357bokf:LoanstoindividualsMemberus-gaap:ExtendedMaturityAndInterestRateReductionMemberus-gaap:ResidentialMortgageMemberus-gaap:UsGovernmentAgencyInsuredLoansMember2026-01-012026-06-300000875357bokf:CommercialAndCommercialRealEstatePortfolioMemberus-gaap:ExtendedMaturityMember2026-01-012026-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:ExtendedMaturityMemberbokf:GeneralbusinessmemberMember2026-01-012026-06-300000875357us-gaap:HealthCareMemberus-gaap:CommercialPortfolioSegmentMember2025-01-012025-06-300000875357bokf:ServicesMemberus-gaap:CommercialPortfolioSegmentMember2025-01-012025-06-300000875357bokf:LoanstoindividualsMemberus-gaap:ExtendedMaturityAndInterestRateReductionMemberus-gaap:ResidentialMortgageMemberus-gaap:UsGovernmentAgencyInsuredLoansMember2025-01-012025-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:ExtendedMaturityMember2025-01-012025-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:ExtendedMaturityMemberus-gaap:HealthCareMember2025-01-012025-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancialAssetNotPastDueMemberbokf:ServicesMember2026-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables30To59DaysPastDueMemberbokf:ServicesMember2026-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables60To89DaysPastDueMemberbokf:ServicesMember2026-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMemberbokf:ServicesMember2026-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancialAssetNotPastDueMemberus-gaap:HealthCareMember2026-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables30To59DaysPastDueMemberus-gaap:HealthCareMember2026-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:HealthCareMember2026-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMemberus-gaap:HealthCareMember2026-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancialAssetNotPastDueMemberbokf:EnergyMember2026-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables30To59DaysPastDueMemberbokf:EnergyMember2026-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables60To89DaysPastDueMemberbokf:EnergyMember2026-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMemberbokf:EnergyMember2026-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancialAssetNotPastDueMemberbokf:MortgageFinanceMember2026-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables30To59DaysPastDueMemberbokf:MortgageFinanceMember2026-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables60To89DaysPastDueMemberbokf:MortgageFinanceMember2026-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMemberbokf:MortgageFinanceMember2026-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancialAssetNotPastDueMemberbokf:GeneralbusinessmemberMember2026-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables30To59DaysPastDueMemberbokf:GeneralbusinessmemberMember2026-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables60To89DaysPastDueMemberbokf:GeneralbusinessmemberMember2026-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMemberbokf:GeneralbusinessmemberMember2026-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancialAssetNotPastDueMember2026-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2026-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables60To89DaysPastDueMember2026-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2026-06-300000875357us-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:FinancialAssetNotPastDueMember2026-06-300000875357us-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2026-06-300000875357us-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:FinancingReceivables60To89DaysPastDueMember2026-06-300000875357us-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2026-06-300000875357bokf:LoanstoindividualsMemberus-gaap:FinancialAssetNotPastDueMemberus-gaap:ResidentialPortfolioSegmentMember2026-06-300000875357bokf:LoanstoindividualsMemberus-gaap:FinancingReceivables30To59DaysPastDueMemberus-gaap:ResidentialPortfolioSegmentMember2026-06-300000875357bokf:LoanstoindividualsMemberus-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:ResidentialPortfolioSegmentMember2026-06-300000875357bokf:LoanstoindividualsMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMemberus-gaap:ResidentialPortfolioSegmentMember2026-06-300000875357bokf:LoanstoindividualsMemberus-gaap:FinancialAssetNotPastDueMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:UsGovernmentAgencyInsuredLoansMember2026-06-300000875357bokf:LoanstoindividualsMemberus-gaap:FinancingReceivables30To59DaysPastDueMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:UsGovernmentAgencyInsuredLoansMember2026-06-300000875357bokf:LoanstoindividualsMemberus-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:UsGovernmentAgencyInsuredLoansMember2026-06-300000875357bokf:LoanstoindividualsMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:UsGovernmentAgencyInsuredLoansMember2026-06-300000875357bokf:LoanstoindividualsMemberus-gaap:FinancialAssetNotPastDueMemberus-gaap:ConsumerPortfolioSegmentMember2026-06-300000875357bokf:LoanstoindividualsMemberus-gaap:FinancingReceivables30To59DaysPastDueMemberus-gaap:ConsumerPortfolioSegmentMember2026-06-300000875357bokf:LoanstoindividualsMemberus-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:ConsumerPortfolioSegmentMember2026-06-300000875357bokf:LoanstoindividualsMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMemberus-gaap:ConsumerPortfolioSegmentMember2026-06-300000875357bokf:LoanstoindividualsMemberus-gaap:FinancialAssetNotPastDueMember2026-06-300000875357bokf:LoanstoindividualsMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2026-06-300000875357bokf:LoanstoindividualsMemberus-gaap:FinancingReceivables60To89DaysPastDueMember2026-06-300000875357bokf:LoanstoindividualsMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2026-06-300000875357us-gaap:FinancialAssetNotPastDueMember2026-06-300000875357us-gaap:FinancingReceivables30To59DaysPastDueMember2026-06-300000875357us-gaap:FinancingReceivables60To89DaysPastDueMember2026-06-300000875357us-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2026-06-300000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancialAssetNotPastDueMemberbokf:ServicesMember2025-12-310000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables30To59DaysPastDueMemberbokf:ServicesMember2025-12-310000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables60To89DaysPastDueMemberbokf:ServicesMember2025-12-310000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMemberbokf:ServicesMember2025-12-310000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancialAssetNotPastDueMemberus-gaap:HealthCareMember2025-12-310000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables30To59DaysPastDueMemberus-gaap:HealthCareMember2025-12-310000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:HealthCareMember2025-12-310000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMemberus-gaap:HealthCareMember2025-12-310000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancialAssetNotPastDueMemberbokf:EnergyMember2025-12-310000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables30To59DaysPastDueMemberbokf:EnergyMember2025-12-310000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables60To89DaysPastDueMemberbokf:EnergyMember2025-12-310000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMemberbokf:EnergyMember2025-12-310000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancialAssetNotPastDueMemberbokf:MortgageFinanceMember2025-12-310000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables30To59DaysPastDueMemberbokf:MortgageFinanceMember2025-12-310000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables60To89DaysPastDueMemberbokf:MortgageFinanceMember2025-12-310000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMemberbokf:MortgageFinanceMember2025-12-310000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancialAssetNotPastDueMemberbokf:GeneralbusinessmemberMember2025-12-310000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables30To59DaysPastDueMemberbokf:GeneralbusinessmemberMember2025-12-310000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables60To89DaysPastDueMemberbokf:GeneralbusinessmemberMember2025-12-310000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMemberbokf:GeneralbusinessmemberMember2025-12-310000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancialAssetNotPastDueMember2025-12-310000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2025-12-310000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables60To89DaysPastDueMember2025-12-310000875357us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2025-12-310000875357us-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:FinancialAssetNotPastDueMember2025-12-310000875357us-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2025-12-310000875357us-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:FinancingReceivables60To89DaysPastDueMember2025-12-310000875357us-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2025-12-310000875357bokf:LoanstoindividualsMemberus-gaap:FinancialAssetNotPastDueMemberus-gaap:ResidentialPortfolioSegmentMember2025-12-310000875357bokf:LoanstoindividualsMemberus-gaap:FinancingReceivables30To59DaysPastDueMemberus-gaap:ResidentialPortfolioSegmentMember2025-12-310000875357bokf:LoanstoindividualsMemberus-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:ResidentialPortfolioSegmentMember2025-12-310000875357bokf:LoanstoindividualsMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMemberus-gaap:ResidentialPortfolioSegmentMember2025-12-310000875357bokf:LoanstoindividualsMemberus-gaap:FinancialAssetNotPastDueMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:UsGovernmentAgencyInsuredLoansMember2025-12-310000875357bokf:LoanstoindividualsMemberus-gaap:FinancingReceivables30To59DaysPastDueMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:UsGovernmentAgencyInsuredLoansMember2025-12-310000875357bokf:LoanstoindividualsMemberus-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:UsGovernmentAgencyInsuredLoansMember2025-12-310000875357bokf:LoanstoindividualsMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:UsGovernmentAgencyInsuredLoansMember2025-12-310000875357bokf:LoanstoindividualsMemberus-gaap:FinancialAssetNotPastDueMemberus-gaap:ConsumerPortfolioSegmentMember2025-12-310000875357bokf:LoanstoindividualsMemberus-gaap:FinancingReceivables30To59DaysPastDueMemberus-gaap:ConsumerPortfolioSegmentMember2025-12-310000875357bokf:LoanstoindividualsMemberus-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:ConsumerPortfolioSegmentMember2025-12-310000875357bokf:LoanstoindividualsMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMemberus-gaap:ConsumerPortfolioSegmentMember2025-12-310000875357bokf:LoanstoindividualsMemberus-gaap:FinancialAssetNotPastDueMember2025-12-310000875357bokf:LoanstoindividualsMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2025-12-310000875357bokf:LoanstoindividualsMemberus-gaap:FinancingReceivables60To89DaysPastDueMember2025-12-310000875357bokf:LoanstoindividualsMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2025-12-310000875357us-gaap:FinancialAssetNotPastDueMember2025-12-310000875357us-gaap:FinancingReceivables30To59DaysPastDueMember2025-12-310000875357us-gaap:FinancingReceivables60To89DaysPastDueMember2025-12-310000875357us-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2025-12-310000875357us-gaap:NondesignatedMemberbokf:ResidentialMortgageLoanCommitmentsMember2025-01-012025-09-300000875357us-gaap:NondesignatedMemberbokf:ResidentialMortgageLoanCommitmentsMember2026-01-012026-06-300000875357us-gaap:NondesignatedMemberbokf:ForwardSalesContractsMember2025-01-012025-09-300000875357us-gaap:NondesignatedMemberbokf:ForwardSalesContractsMember2026-01-012026-06-300000875357us-gaap:NondesignatedMemberbokf:ResidentialMortgageLoanCommitmentsMember2026-06-300000875357us-gaap:NondesignatedMemberbokf:ResidentialMortgageLoanCommitmentsMember2025-12-310000875357us-gaap:NondesignatedMemberbokf:ForwardSalesContractsMember2026-06-300000875357us-gaap:NondesignatedMemberbokf:ForwardSalesContractsMember2025-12-3100008753572026-01-012026-03-3100008753572025-01-012025-12-310000875357bokf:VisaMembershipMember2026-06-300000875357bokf:VisaMembershipMember2026-01-012026-06-300000875357bokf:MisuseofRevenuesPledgedtoMunicipalBondsMemberus-gaap:JudicialRulingMember2026-01-012026-06-300000875357bokf:BankParticipationinFraudulentSaleofSecuritiesbyPrincipalsMemberus-gaap:PendingLitigationMember2026-01-012026-06-300000875357bokf:BankParticipationinFraudulentSaleofSecuritiesbyPrincipalsMemberus-gaap:PendingLitigationMember2026-06-300000875357us-gaap:SubsequentEventMemberbokf:O2026Q3DividendsMember2026-08-042026-08-040000875357us-gaap:SubsequentEventMemberbokf:O2026Q3DividendsMember2026-08-040000875357us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember2024-12-310000875357bokf:AccumulatedUnrealizedGainLossOnInvestmentSecuritiesTransferredFromAFSMember2024-12-310000875357us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember2025-01-012025-06-300000875357bokf:AccumulatedUnrealizedGainLossOnInvestmentSecuritiesTransferredFromAFSMember2025-01-012025-06-300000875357us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember2025-06-300000875357bokf:AccumulatedUnrealizedGainLossOnInvestmentSecuritiesTransferredFromAFSMember2025-06-300000875357us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember2025-12-310000875357bokf:AccumulatedUnrealizedGainLossOnInvestmentSecuritiesTransferredFromAFSMember2025-12-310000875357us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember2026-01-012026-06-300000875357bokf:AccumulatedUnrealizedGainLossOnInvestmentSecuritiesTransferredFromAFSMember2026-01-012026-06-300000875357us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember2026-06-300000875357bokf:AccumulatedUnrealizedGainLossOnInvestmentSecuritiesTransferredFromAFSMember2026-06-300000875357us-gaap:OperatingSegmentsMemberbokf:CommercialBankingMember2026-04-012026-06-300000875357us-gaap:OperatingSegmentsMemberbokf:ConsumerBankingMember2026-04-012026-06-300000875357us-gaap:OperatingSegmentsMemberbokf:WealthManagementMember2026-04-012026-06-300000875357us-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357us-gaap:CorporateNonSegmentMember2026-04-012026-06-300000875357us-gaap:OperatingSegmentsMemberbokf:CommercialBankingMember2026-01-012026-06-300000875357us-gaap:OperatingSegmentsMemberbokf:ConsumerBankingMember2026-01-012026-06-300000875357us-gaap:OperatingSegmentsMemberbokf:WealthManagementMember2026-01-012026-06-300000875357us-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357us-gaap:CorporateNonSegmentMember2026-01-012026-06-300000875357us-gaap:OperatingSegmentsMemberbokf:CommercialBankingMember2025-04-012025-06-300000875357us-gaap:OperatingSegmentsMemberbokf:ConsumerBankingMember2025-04-012025-06-300000875357us-gaap:OperatingSegmentsMemberbokf:WealthManagementMember2025-04-012025-06-300000875357us-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357us-gaap:CorporateNonSegmentMember2025-04-012025-06-300000875357us-gaap:OperatingSegmentsMemberbokf:CommercialBankingMember2025-01-012025-06-300000875357us-gaap:OperatingSegmentsMemberbokf:ConsumerBankingMember2025-01-012025-06-300000875357us-gaap:OperatingSegmentsMemberbokf:WealthManagementMember2025-01-012025-06-300000875357us-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357us-gaap:CorporateNonSegmentMember2025-01-012025-06-300000875357bokf:GainlossontradingMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:GainlossontradingMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:GainlossontradingMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:GainlossontradingMemberus-gaap:CorporateNonSegmentMember2026-04-012026-06-300000875357bokf:GainlossontradingMember2026-04-012026-06-300000875357bokf:CustomerhedgingrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:CustomerhedgingrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:CustomerhedgingrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:CustomerhedgingrevenueMemberus-gaap:CorporateNonSegmentMember2026-04-012026-06-300000875357bokf:CustomerhedgingrevenueMember2026-04-012026-06-300000875357bokf:RetailbrokeragerevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:RetailbrokeragerevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:RetailbrokeragerevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:RetailbrokeragerevenueMemberus-gaap:CorporateNonSegmentMember2026-04-012026-06-300000875357bokf:RetailbrokeragerevenueMember2026-04-012026-06-300000875357bokf:InvestmentbankingrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:InvestmentbankingrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:InvestmentbankingrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:InvestmentbankingrevenueMemberus-gaap:CorporateNonSegmentMember2026-04-012026-06-300000875357bokf:InvestmentbankingrevenueMember2026-04-012026-06-300000875357bokf:BrokerageandtradingrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:BrokerageandtradingrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:BrokerageandtradingrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:BrokerageandtradingrevenueMemberus-gaap:CorporateNonSegmentMember2026-04-012026-06-300000875357bokf:TransFundEFTnetworkrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:TransFundEFTnetworkrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:TransFundEFTnetworkrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:TransFundEFTnetworkrevenueMemberus-gaap:CorporateNonSegmentMember2026-04-012026-06-300000875357bokf:TransFundEFTnetworkrevenueMember2026-04-012026-06-300000875357bokf:MerchantservicesrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:MerchantservicesrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:MerchantservicesrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:MerchantservicesrevenueMemberus-gaap:CorporateNonSegmentMember2026-04-012026-06-300000875357bokf:MerchantservicesrevenueMember2026-04-012026-06-300000875357bokf:CorporatecardrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:CorporatecardrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:CorporatecardrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:CorporatecardrevenueMemberus-gaap:CorporateNonSegmentMember2026-04-012026-06-300000875357bokf:CorporatecardrevenueMember2026-04-012026-06-300000875357bokf:TransactioncardrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:TransactioncardrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:TransactioncardrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:TransactioncardrevenueMemberus-gaap:CorporateNonSegmentMember2026-04-012026-06-300000875357bokf:PersonaltrustrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:PersonaltrustrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:PersonaltrustrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:PersonaltrustrevenueMemberus-gaap:CorporateNonSegmentMember2026-04-012026-06-300000875357bokf:PersonaltrustrevenueMember2026-04-012026-06-300000875357bokf:CorporatetrustrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:CorporatetrustrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:CorporatetrustrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:CorporatetrustrevenueMemberus-gaap:CorporateNonSegmentMember2026-04-012026-06-300000875357bokf:CorporatetrustrevenueMember2026-04-012026-06-300000875357bokf:InstitutionaltrustretirementplanservicesrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:InstitutionaltrustretirementplanservicesrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:InstitutionaltrustretirementplanservicesrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:InstitutionaltrustretirementplanservicesrevenueMemberus-gaap:CorporateNonSegmentMember2026-04-012026-06-300000875357bokf:InstitutionaltrustretirementplanservicesrevenueMember2026-04-012026-06-300000875357bokf:InvestmentmanagementservicesandotherMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:InvestmentmanagementservicesandotherMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:InvestmentmanagementservicesandotherMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:InvestmentmanagementservicesandotherMemberus-gaap:CorporateNonSegmentMember2026-04-012026-06-300000875357bokf:InvestmentmanagementservicesandotherMember2026-04-012026-06-300000875357us-gaap:FiduciaryAndTrustMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357us-gaap:FiduciaryAndTrustMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357us-gaap:FiduciaryAndTrustMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357us-gaap:FiduciaryAndTrustMemberus-gaap:CorporateNonSegmentMember2026-04-012026-06-300000875357bokf:CommercialaccountservicechargerevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:CommercialaccountservicechargerevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:CommercialaccountservicechargerevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:CommercialaccountservicechargerevenueMemberus-gaap:CorporateNonSegmentMember2026-04-012026-06-300000875357bokf:CommercialaccountservicechargerevenueMember2026-04-012026-06-300000875357bokf:OverdraftfeerevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:OverdraftfeerevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:OverdraftfeerevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:OverdraftfeerevenueMemberus-gaap:CorporateNonSegmentMember2026-04-012026-06-300000875357bokf:OverdraftfeerevenueMember2026-04-012026-06-300000875357bokf:CheckcardfeerevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:CheckcardfeerevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:CheckcardfeerevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:CheckcardfeerevenueMemberus-gaap:CorporateNonSegmentMember2026-04-012026-06-300000875357bokf:CheckcardfeerevenueMember2026-04-012026-06-300000875357bokf:AutomatedservicechargeandotherdepositfeerevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:AutomatedservicechargeandotherdepositfeerevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:AutomatedservicechargeandotherdepositfeerevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:AutomatedservicechargeandotherdepositfeerevenueMemberus-gaap:CorporateNonSegmentMember2026-04-012026-06-300000875357bokf:AutomatedservicechargeandotherdepositfeerevenueMember2026-04-012026-06-300000875357us-gaap:DepositAccountMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357us-gaap:DepositAccountMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357us-gaap:DepositAccountMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357us-gaap:DepositAccountMemberus-gaap:CorporateNonSegmentMember2026-04-012026-06-300000875357bokf:MortgageproductionrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:MortgageproductionrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:MortgageproductionrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:MortgageproductionrevenueMemberus-gaap:CorporateNonSegmentMember2026-04-012026-06-300000875357bokf:MortgageproductionrevenueMember2026-04-012026-06-300000875357bokf:MortgageservicingrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:MortgageservicingrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:MortgageservicingrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:MortgageservicingrevenueMemberus-gaap:CorporateNonSegmentMember2026-04-012026-06-300000875357bokf:MortgageservicingrevenueMember2026-04-012026-06-300000875357us-gaap:MortgageBankingMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357us-gaap:MortgageBankingMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357us-gaap:MortgageBankingMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357us-gaap:MortgageBankingMemberus-gaap:CorporateNonSegmentMember2026-04-012026-06-300000875357us-gaap:FinancialServiceOtherMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357us-gaap:FinancialServiceOtherMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357us-gaap:FinancialServiceOtherMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357us-gaap:FinancialServiceOtherMemberus-gaap:CorporateNonSegmentMember2026-04-012026-06-300000875357bokf:FeesandcommissionsrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:FeesandcommissionsrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:FeesandcommissionsrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-04-012026-06-300000875357bokf:FeesandcommissionsrevenueMemberus-gaap:CorporateNonSegmentMember2026-04-012026-06-300000875357bokf:FeesandcommissionsrevenueMember2026-04-012026-06-300000875357bokf:GainlossontradingMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:GainlossontradingMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:GainlossontradingMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:GainlossontradingMemberus-gaap:CorporateNonSegmentMember2026-01-012026-06-300000875357bokf:GainlossontradingMember2026-01-012026-06-300000875357bokf:CustomerhedgingrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:CustomerhedgingrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:CustomerhedgingrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:CustomerhedgingrevenueMemberus-gaap:CorporateNonSegmentMember2026-01-012026-06-300000875357bokf:CustomerhedgingrevenueMember2026-01-012026-06-300000875357bokf:RetailbrokeragerevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:RetailbrokeragerevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:RetailbrokeragerevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:RetailbrokeragerevenueMemberus-gaap:CorporateNonSegmentMember2026-01-012026-06-300000875357bokf:RetailbrokeragerevenueMember2026-01-012026-06-300000875357bokf:InvestmentbankingrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:InvestmentbankingrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:InvestmentbankingrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:InvestmentbankingrevenueMemberus-gaap:CorporateNonSegmentMember2026-01-012026-06-300000875357bokf:InvestmentbankingrevenueMember2026-01-012026-06-300000875357bokf:BrokerageandtradingrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:BrokerageandtradingrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:BrokerageandtradingrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:BrokerageandtradingrevenueMemberus-gaap:CorporateNonSegmentMember2026-01-012026-06-300000875357bokf:TransFundEFTnetworkrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:TransFundEFTnetworkrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:TransFundEFTnetworkrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:TransFundEFTnetworkrevenueMemberus-gaap:CorporateNonSegmentMember2026-01-012026-06-300000875357bokf:TransFundEFTnetworkrevenueMember2026-01-012026-06-300000875357bokf:MerchantservicesrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:MerchantservicesrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:MerchantservicesrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:MerchantservicesrevenueMemberus-gaap:CorporateNonSegmentMember2026-01-012026-06-300000875357bokf:MerchantservicesrevenueMember2026-01-012026-06-300000875357bokf:CorporatecardrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:CorporatecardrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:CorporatecardrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:CorporatecardrevenueMemberus-gaap:CorporateNonSegmentMember2026-01-012026-06-300000875357bokf:CorporatecardrevenueMember2026-01-012026-06-300000875357bokf:TransactioncardrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:TransactioncardrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:TransactioncardrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:TransactioncardrevenueMemberus-gaap:CorporateNonSegmentMember2026-01-012026-06-300000875357bokf:PersonaltrustrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:PersonaltrustrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:PersonaltrustrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:PersonaltrustrevenueMemberus-gaap:CorporateNonSegmentMember2026-01-012026-06-300000875357bokf:PersonaltrustrevenueMember2026-01-012026-06-300000875357bokf:CorporatetrustrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:CorporatetrustrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:CorporatetrustrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:CorporatetrustrevenueMemberus-gaap:CorporateNonSegmentMember2026-01-012026-06-300000875357bokf:CorporatetrustrevenueMember2026-01-012026-06-300000875357bokf:InstitutionaltrustretirementplanservicesrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:InstitutionaltrustretirementplanservicesrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:InstitutionaltrustretirementplanservicesrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:InstitutionaltrustretirementplanservicesrevenueMemberus-gaap:CorporateNonSegmentMember2026-01-012026-06-300000875357bokf:InstitutionaltrustretirementplanservicesrevenueMember2026-01-012026-06-300000875357bokf:InvestmentmanagementservicesandotherMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:InvestmentmanagementservicesandotherMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:InvestmentmanagementservicesandotherMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:InvestmentmanagementservicesandotherMemberus-gaap:CorporateNonSegmentMember2026-01-012026-06-300000875357bokf:InvestmentmanagementservicesandotherMember2026-01-012026-06-300000875357us-gaap:FiduciaryAndTrustMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357us-gaap:FiduciaryAndTrustMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357us-gaap:FiduciaryAndTrustMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357us-gaap:FiduciaryAndTrustMemberus-gaap:CorporateNonSegmentMember2026-01-012026-06-300000875357bokf:CommercialaccountservicechargerevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:CommercialaccountservicechargerevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:CommercialaccountservicechargerevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:CommercialaccountservicechargerevenueMemberus-gaap:CorporateNonSegmentMember2026-01-012026-06-300000875357bokf:CommercialaccountservicechargerevenueMember2026-01-012026-06-300000875357bokf:OverdraftfeerevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:OverdraftfeerevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:OverdraftfeerevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:OverdraftfeerevenueMemberus-gaap:CorporateNonSegmentMember2026-01-012026-06-300000875357bokf:OverdraftfeerevenueMember2026-01-012026-06-300000875357bokf:CheckcardfeerevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:CheckcardfeerevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:CheckcardfeerevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:CheckcardfeerevenueMemberus-gaap:CorporateNonSegmentMember2026-01-012026-06-300000875357bokf:CheckcardfeerevenueMember2026-01-012026-06-300000875357bokf:AutomatedservicechargeandotherdepositfeerevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:AutomatedservicechargeandotherdepositfeerevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:AutomatedservicechargeandotherdepositfeerevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:AutomatedservicechargeandotherdepositfeerevenueMemberus-gaap:CorporateNonSegmentMember2026-01-012026-06-300000875357bokf:AutomatedservicechargeandotherdepositfeerevenueMember2026-01-012026-06-300000875357us-gaap:DepositAccountMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357us-gaap:DepositAccountMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357us-gaap:DepositAccountMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357us-gaap:DepositAccountMemberus-gaap:CorporateNonSegmentMember2026-01-012026-06-300000875357bokf:MortgageproductionrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:MortgageproductionrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:MortgageproductionrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:MortgageproductionrevenueMemberus-gaap:CorporateNonSegmentMember2026-01-012026-06-300000875357bokf:MortgageproductionrevenueMember2026-01-012026-06-300000875357bokf:MortgageservicingrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:MortgageservicingrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:MortgageservicingrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:MortgageservicingrevenueMemberus-gaap:CorporateNonSegmentMember2026-01-012026-06-300000875357bokf:MortgageservicingrevenueMember2026-01-012026-06-300000875357us-gaap:MortgageBankingMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357us-gaap:MortgageBankingMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357us-gaap:MortgageBankingMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357us-gaap:MortgageBankingMemberus-gaap:CorporateNonSegmentMember2026-01-012026-06-300000875357us-gaap:FinancialServiceOtherMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357us-gaap:FinancialServiceOtherMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357us-gaap:FinancialServiceOtherMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357us-gaap:FinancialServiceOtherMemberus-gaap:CorporateNonSegmentMember2026-01-012026-06-300000875357bokf:FeesandcommissionsrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:FeesandcommissionsrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:FeesandcommissionsrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2026-01-012026-06-300000875357bokf:FeesandcommissionsrevenueMemberus-gaap:CorporateNonSegmentMember2026-01-012026-06-300000875357bokf:FeesandcommissionsrevenueMember2026-01-012026-06-300000875357bokf:GainlossontradingMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:GainlossontradingMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:GainlossontradingMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:GainlossontradingMemberus-gaap:CorporateNonSegmentMember2025-04-012025-06-300000875357bokf:GainlossontradingMember2025-04-012025-06-300000875357bokf:CustomerhedgingrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:CustomerhedgingrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:CustomerhedgingrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:CustomerhedgingrevenueMemberus-gaap:CorporateNonSegmentMember2025-04-012025-06-300000875357bokf:CustomerhedgingrevenueMember2025-04-012025-06-300000875357bokf:RetailbrokeragerevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:RetailbrokeragerevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:RetailbrokeragerevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:RetailbrokeragerevenueMemberus-gaap:CorporateNonSegmentMember2025-04-012025-06-300000875357bokf:RetailbrokeragerevenueMember2025-04-012025-06-300000875357bokf:InvestmentbankingrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:InvestmentbankingrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:InvestmentbankingrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:InvestmentbankingrevenueMemberus-gaap:CorporateNonSegmentMember2025-04-012025-06-300000875357bokf:InvestmentbankingrevenueMember2025-04-012025-06-300000875357bokf:BrokerageandtradingrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:BrokerageandtradingrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:BrokerageandtradingrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:BrokerageandtradingrevenueMemberus-gaap:CorporateNonSegmentMember2025-04-012025-06-300000875357bokf:TransFundEFTnetworkrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:TransFundEFTnetworkrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:TransFundEFTnetworkrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:TransFundEFTnetworkrevenueMemberus-gaap:CorporateNonSegmentMember2025-04-012025-06-300000875357bokf:TransFundEFTnetworkrevenueMember2025-04-012025-06-300000875357bokf:MerchantservicesrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:MerchantservicesrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:MerchantservicesrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:MerchantservicesrevenueMemberus-gaap:CorporateNonSegmentMember2025-04-012025-06-300000875357bokf:MerchantservicesrevenueMember2025-04-012025-06-300000875357bokf:CorporatecardrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:CorporatecardrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:CorporatecardrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:CorporatecardrevenueMemberus-gaap:CorporateNonSegmentMember2025-04-012025-06-300000875357bokf:CorporatecardrevenueMember2025-04-012025-06-300000875357bokf:TransactioncardrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:TransactioncardrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:TransactioncardrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:TransactioncardrevenueMemberus-gaap:CorporateNonSegmentMember2025-04-012025-06-300000875357bokf:PersonaltrustrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:PersonaltrustrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:PersonaltrustrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:PersonaltrustrevenueMemberus-gaap:CorporateNonSegmentMember2025-04-012025-06-300000875357bokf:PersonaltrustrevenueMember2025-04-012025-06-300000875357bokf:CorporatetrustrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:CorporatetrustrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:CorporatetrustrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:CorporatetrustrevenueMemberus-gaap:CorporateNonSegmentMember2025-04-012025-06-300000875357bokf:CorporatetrustrevenueMember2025-04-012025-06-300000875357bokf:InstitutionaltrustretirementplanservicesrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:InstitutionaltrustretirementplanservicesrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:InstitutionaltrustretirementplanservicesrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:InstitutionaltrustretirementplanservicesrevenueMemberus-gaap:CorporateNonSegmentMember2025-04-012025-06-300000875357bokf:InstitutionaltrustretirementplanservicesrevenueMember2025-04-012025-06-300000875357bokf:InvestmentmanagementservicesandotherMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:InvestmentmanagementservicesandotherMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:InvestmentmanagementservicesandotherMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:InvestmentmanagementservicesandotherMemberus-gaap:CorporateNonSegmentMember2025-04-012025-06-300000875357bokf:InvestmentmanagementservicesandotherMember2025-04-012025-06-300000875357us-gaap:FiduciaryAndTrustMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357us-gaap:FiduciaryAndTrustMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357us-gaap:FiduciaryAndTrustMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357us-gaap:FiduciaryAndTrustMemberus-gaap:CorporateNonSegmentMember2025-04-012025-06-300000875357bokf:CommercialaccountservicechargerevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:CommercialaccountservicechargerevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:CommercialaccountservicechargerevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:CommercialaccountservicechargerevenueMemberus-gaap:CorporateNonSegmentMember2025-04-012025-06-300000875357bokf:CommercialaccountservicechargerevenueMember2025-04-012025-06-300000875357bokf:OverdraftfeerevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:OverdraftfeerevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:OverdraftfeerevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:OverdraftfeerevenueMemberus-gaap:CorporateNonSegmentMember2025-04-012025-06-300000875357bokf:OverdraftfeerevenueMember2025-04-012025-06-300000875357bokf:CheckcardfeerevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:CheckcardfeerevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:CheckcardfeerevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:CheckcardfeerevenueMemberus-gaap:CorporateNonSegmentMember2025-04-012025-06-300000875357bokf:CheckcardfeerevenueMember2025-04-012025-06-300000875357bokf:AutomatedservicechargeandotherdepositfeerevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:AutomatedservicechargeandotherdepositfeerevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:AutomatedservicechargeandotherdepositfeerevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:AutomatedservicechargeandotherdepositfeerevenueMemberus-gaap:CorporateNonSegmentMember2025-04-012025-06-300000875357bokf:AutomatedservicechargeandotherdepositfeerevenueMember2025-04-012025-06-300000875357us-gaap:DepositAccountMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357us-gaap:DepositAccountMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357us-gaap:DepositAccountMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357us-gaap:DepositAccountMemberus-gaap:CorporateNonSegmentMember2025-04-012025-06-300000875357bokf:MortgageproductionrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:MortgageproductionrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:MortgageproductionrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:MortgageproductionrevenueMemberus-gaap:CorporateNonSegmentMember2025-04-012025-06-300000875357bokf:MortgageproductionrevenueMember2025-04-012025-06-300000875357bokf:MortgageservicingrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:MortgageservicingrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:MortgageservicingrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:MortgageservicingrevenueMemberus-gaap:CorporateNonSegmentMember2025-04-012025-06-300000875357bokf:MortgageservicingrevenueMember2025-04-012025-06-300000875357us-gaap:MortgageBankingMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357us-gaap:MortgageBankingMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357us-gaap:MortgageBankingMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357us-gaap:MortgageBankingMemberus-gaap:CorporateNonSegmentMember2025-04-012025-06-300000875357us-gaap:FinancialServiceOtherMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357us-gaap:FinancialServiceOtherMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357us-gaap:FinancialServiceOtherMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357us-gaap:FinancialServiceOtherMemberus-gaap:CorporateNonSegmentMember2025-04-012025-06-300000875357bokf:FeesandcommissionsrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:FeesandcommissionsrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:FeesandcommissionsrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-04-012025-06-300000875357bokf:FeesandcommissionsrevenueMemberus-gaap:CorporateNonSegmentMember2025-04-012025-06-300000875357bokf:FeesandcommissionsrevenueMember2025-04-012025-06-300000875357bokf:GainlossontradingMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:GainlossontradingMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:GainlossontradingMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:GainlossontradingMemberus-gaap:CorporateNonSegmentMember2025-01-012025-06-300000875357bokf:GainlossontradingMember2025-01-012025-06-300000875357bokf:CustomerhedgingrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:CustomerhedgingrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:CustomerhedgingrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:CustomerhedgingrevenueMemberus-gaap:CorporateNonSegmentMember2025-01-012025-06-300000875357bokf:CustomerhedgingrevenueMember2025-01-012025-06-300000875357bokf:RetailbrokeragerevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:RetailbrokeragerevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:RetailbrokeragerevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:RetailbrokeragerevenueMemberus-gaap:CorporateNonSegmentMember2025-01-012025-06-300000875357bokf:RetailbrokeragerevenueMember2025-01-012025-06-300000875357bokf:InvestmentbankingrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:InvestmentbankingrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:InvestmentbankingrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:InvestmentbankingrevenueMemberus-gaap:CorporateNonSegmentMember2025-01-012025-06-300000875357bokf:InvestmentbankingrevenueMember2025-01-012025-06-300000875357bokf:BrokerageandtradingrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:BrokerageandtradingrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:BrokerageandtradingrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:BrokerageandtradingrevenueMemberus-gaap:CorporateNonSegmentMember2025-01-012025-06-300000875357bokf:TransFundEFTnetworkrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:TransFundEFTnetworkrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:TransFundEFTnetworkrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:TransFundEFTnetworkrevenueMemberus-gaap:CorporateNonSegmentMember2025-01-012025-06-300000875357bokf:TransFundEFTnetworkrevenueMember2025-01-012025-06-300000875357bokf:MerchantservicesrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:MerchantservicesrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:MerchantservicesrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:MerchantservicesrevenueMemberus-gaap:CorporateNonSegmentMember2025-01-012025-06-300000875357bokf:MerchantservicesrevenueMember2025-01-012025-06-300000875357bokf:CorporatecardrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:CorporatecardrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:CorporatecardrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:CorporatecardrevenueMemberus-gaap:CorporateNonSegmentMember2025-01-012025-06-300000875357bokf:CorporatecardrevenueMember2025-01-012025-06-300000875357bokf:TransactioncardrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:TransactioncardrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:TransactioncardrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:TransactioncardrevenueMemberus-gaap:CorporateNonSegmentMember2025-01-012025-06-300000875357bokf:PersonaltrustrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:PersonaltrustrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:PersonaltrustrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:PersonaltrustrevenueMemberus-gaap:CorporateNonSegmentMember2025-01-012025-06-300000875357bokf:PersonaltrustrevenueMember2025-01-012025-06-300000875357bokf:CorporatetrustrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:CorporatetrustrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:CorporatetrustrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:CorporatetrustrevenueMemberus-gaap:CorporateNonSegmentMember2025-01-012025-06-300000875357bokf:CorporatetrustrevenueMember2025-01-012025-06-300000875357bokf:InstitutionaltrustretirementplanservicesrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:InstitutionaltrustretirementplanservicesrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:InstitutionaltrustretirementplanservicesrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:InstitutionaltrustretirementplanservicesrevenueMemberus-gaap:CorporateNonSegmentMember2025-01-012025-06-300000875357bokf:InstitutionaltrustretirementplanservicesrevenueMember2025-01-012025-06-300000875357bokf:InvestmentmanagementservicesandotherMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:InvestmentmanagementservicesandotherMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:InvestmentmanagementservicesandotherMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:InvestmentmanagementservicesandotherMemberus-gaap:CorporateNonSegmentMember2025-01-012025-06-300000875357bokf:InvestmentmanagementservicesandotherMember2025-01-012025-06-300000875357us-gaap:FiduciaryAndTrustMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357us-gaap:FiduciaryAndTrustMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357us-gaap:FiduciaryAndTrustMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357us-gaap:FiduciaryAndTrustMemberus-gaap:CorporateNonSegmentMember2025-01-012025-06-300000875357bokf:CommercialaccountservicechargerevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:CommercialaccountservicechargerevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:CommercialaccountservicechargerevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:CommercialaccountservicechargerevenueMemberus-gaap:CorporateNonSegmentMember2025-01-012025-06-300000875357bokf:CommercialaccountservicechargerevenueMember2025-01-012025-06-300000875357bokf:OverdraftfeerevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:OverdraftfeerevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:OverdraftfeerevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:OverdraftfeerevenueMemberus-gaap:CorporateNonSegmentMember2025-01-012025-06-300000875357bokf:OverdraftfeerevenueMember2025-01-012025-06-300000875357bokf:CheckcardfeerevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:CheckcardfeerevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:CheckcardfeerevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:CheckcardfeerevenueMemberus-gaap:CorporateNonSegmentMember2025-01-012025-06-300000875357bokf:CheckcardfeerevenueMember2025-01-012025-06-300000875357bokf:AutomatedservicechargeandotherdepositfeerevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:AutomatedservicechargeandotherdepositfeerevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:AutomatedservicechargeandotherdepositfeerevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:AutomatedservicechargeandotherdepositfeerevenueMemberus-gaap:CorporateNonSegmentMember2025-01-012025-06-300000875357bokf:AutomatedservicechargeandotherdepositfeerevenueMember2025-01-012025-06-300000875357us-gaap:DepositAccountMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357us-gaap:DepositAccountMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357us-gaap:DepositAccountMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357us-gaap:DepositAccountMemberus-gaap:CorporateNonSegmentMember2025-01-012025-06-300000875357bokf:MortgageproductionrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:MortgageproductionrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:MortgageproductionrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:MortgageproductionrevenueMemberus-gaap:CorporateNonSegmentMember2025-01-012025-06-300000875357bokf:MortgageproductionrevenueMember2025-01-012025-06-300000875357bokf:MortgageservicingrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:MortgageservicingrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:MortgageservicingrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:MortgageservicingrevenueMemberus-gaap:CorporateNonSegmentMember2025-01-012025-06-300000875357bokf:MortgageservicingrevenueMember2025-01-012025-06-300000875357us-gaap:MortgageBankingMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357us-gaap:MortgageBankingMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357us-gaap:MortgageBankingMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357us-gaap:MortgageBankingMemberus-gaap:CorporateNonSegmentMember2025-01-012025-06-300000875357us-gaap:FinancialServiceOtherMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357us-gaap:FinancialServiceOtherMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357us-gaap:FinancialServiceOtherMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357us-gaap:FinancialServiceOtherMemberus-gaap:CorporateNonSegmentMember2025-01-012025-06-300000875357bokf:FeesandcommissionsrevenueMemberbokf:CommercialBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:FeesandcommissionsrevenueMemberbokf:ConsumerBankingMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:FeesandcommissionsrevenueMemberbokf:WealthManagementMemberus-gaap:OperatingSegmentsMember2025-01-012025-06-300000875357bokf:FeesandcommissionsrevenueMemberus-gaap:CorporateNonSegmentMember2025-01-012025-06-300000875357bokf:FeesandcommissionsrevenueMember2025-01-012025-06-300000875357us-gaap:MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMemberus-gaap:FairValueMeasurementsRecurringMember2026-06-300000875357us-gaap:MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel1Member2026-06-300000875357us-gaap:MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel2Member2026-06-300000875357us-gaap:MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel3Member2026-06-300000875357us-gaap:USStatesAndPoliticalSubdivisionsMemberus-gaap:FairValueMeasurementsRecurringMember2026-06-300000875357us-gaap:USStatesAndPoliticalSubdivisionsMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel1Member2026-06-300000875357us-gaap:USStatesAndPoliticalSubdivisionsMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel2Member2026-06-300000875357us-gaap:USStatesAndPoliticalSubdivisionsMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel3Member2026-06-300000875357us-gaap:OtherDebtSecuritiesMemberus-gaap:FairValueMeasurementsRecurringMember2026-06-300000875357us-gaap:OtherDebtSecuritiesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel1Member2026-06-300000875357us-gaap:OtherDebtSecuritiesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel2Member2026-06-300000875357us-gaap:OtherDebtSecuritiesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel3Member2026-06-300000875357us-gaap:FairValueMeasurementsRecurringMember2026-06-300000875357us-gaap:FairValueInputsLevel1Memberus-gaap:FairValueMeasurementsRecurringMember2026-06-300000875357us-gaap:FairValueInputsLevel2Memberus-gaap:FairValueMeasurementsRecurringMember2026-06-300000875357us-gaap:FairValueInputsLevel3Memberus-gaap:FairValueMeasurementsRecurringMember2026-06-300000875357us-gaap:USTreasurySecuritiesMemberus-gaap:FairValueMeasurementsRecurringMember2026-06-300000875357us-gaap:USTreasurySecuritiesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel1Member2026-06-300000875357us-gaap:USTreasurySecuritiesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel2Member2026-06-300000875357us-gaap:USTreasurySecuritiesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel3Member2026-06-300000875357us-gaap:MortgageBackedSecuritiesIssuedByPrivateEnterprisesMemberus-gaap:FairValueMeasurementsRecurringMember2026-06-300000875357us-gaap:MortgageBackedSecuritiesIssuedByPrivateEnterprisesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel1Member2026-06-300000875357us-gaap:MortgageBackedSecuritiesIssuedByPrivateEnterprisesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel2Member2026-06-300000875357us-gaap:MortgageBackedSecuritiesIssuedByPrivateEnterprisesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel3Member2026-06-300000875357us-gaap:CommercialMortgageBackedSecuritiesMemberus-gaap:FairValueMeasurementsRecurringMember2026-06-300000875357us-gaap:CommercialMortgageBackedSecuritiesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel1Member2026-06-300000875357us-gaap:CommercialMortgageBackedSecuritiesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel2Member2026-06-300000875357us-gaap:CommercialMortgageBackedSecuritiesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel3Member2026-06-300000875357us-gaap:USTreasuryAndGovernmentMemberus-gaap:FairValueMeasurementsRecurringMember2025-12-310000875357us-gaap:USTreasuryAndGovernmentMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel1Member2025-12-310000875357us-gaap:USTreasuryAndGovernmentMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel2Member2025-12-310000875357us-gaap:USTreasuryAndGovernmentMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel3Member2025-12-310000875357us-gaap:MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMemberus-gaap:FairValueMeasurementsRecurringMember2025-12-310000875357us-gaap:MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel1Member2025-12-310000875357us-gaap:MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel2Member2025-12-310000875357us-gaap:MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel3Member2025-12-310000875357us-gaap:USStatesAndPoliticalSubdivisionsMemberus-gaap:FairValueMeasurementsRecurringMember2025-12-310000875357us-gaap:USStatesAndPoliticalSubdivisionsMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel1Member2025-12-310000875357us-gaap:USStatesAndPoliticalSubdivisionsMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel2Member2025-12-310000875357us-gaap:USStatesAndPoliticalSubdivisionsMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel3Member2025-12-310000875357us-gaap:OtherDebtSecuritiesMemberus-gaap:FairValueMeasurementsRecurringMember2025-12-310000875357us-gaap:OtherDebtSecuritiesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel1Member2025-12-310000875357us-gaap:OtherDebtSecuritiesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel2Member2025-12-310000875357us-gaap:OtherDebtSecuritiesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel3Member2025-12-310000875357us-gaap:FairValueMeasurementsRecurringMember2025-12-310000875357us-gaap:FairValueInputsLevel1Memberus-gaap:FairValueMeasurementsRecurringMember2025-12-310000875357us-gaap:FairValueInputsLevel2Memberus-gaap:FairValueMeasurementsRecurringMember2025-12-310000875357us-gaap:FairValueInputsLevel3Memberus-gaap:FairValueMeasurementsRecurringMember2025-12-310000875357us-gaap:USTreasurySecuritiesMemberus-gaap:FairValueMeasurementsRecurringMember2025-12-310000875357us-gaap:USTreasurySecuritiesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel1Member2025-12-310000875357us-gaap:USTreasurySecuritiesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel2Member2025-12-310000875357us-gaap:USTreasurySecuritiesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel3Member2025-12-310000875357us-gaap:MortgageBackedSecuritiesIssuedByPrivateEnterprisesMemberus-gaap:FairValueMeasurementsRecurringMember2025-12-310000875357us-gaap:MortgageBackedSecuritiesIssuedByPrivateEnterprisesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel1Member2025-12-310000875357us-gaap:MortgageBackedSecuritiesIssuedByPrivateEnterprisesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel2Member2025-12-310000875357us-gaap:MortgageBackedSecuritiesIssuedByPrivateEnterprisesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel3Member2025-12-310000875357us-gaap:CommercialMortgageBackedSecuritiesMemberus-gaap:FairValueMeasurementsRecurringMember2025-12-310000875357us-gaap:CommercialMortgageBackedSecuritiesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel1Member2025-12-310000875357us-gaap:CommercialMortgageBackedSecuritiesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel2Member2025-12-310000875357us-gaap:CommercialMortgageBackedSecuritiesMemberus-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel3Member2025-12-310000875357bokf:FairValueNonaccruingLoansMemberus-gaap:FairValueMeasurementsNonrecurringMemberus-gaap:FairValueInputsLevel1Member2026-06-300000875357bokf:FairValueNonaccruingLoansMemberus-gaap:FairValueMeasurementsNonrecurringMemberus-gaap:FairValueInputsLevel2Member2026-06-300000875357bokf:FairValueNonaccruingLoansMemberbokf:ManagementKnowledgeOfIndustryAndNonRealEstateCollateralMemberus-gaap:FairValueMeasurementsNonrecurringMemberus-gaap:FairValueInputsLevel3Memberus-gaap:ValuationTechniqueDiscountedCashFlowMember2026-06-300000875357bokf:FairValueNonaccruingLoansMemberus-gaap:FairValueMeasurementsNonrecurringMember2026-04-012026-06-300000875357bokf:FairValueNonaccruingLoansMemberus-gaap:FairValueMeasurementsNonrecurringMember2026-01-012026-06-300000875357bokf:FairValueRealEstateAndOtherRepossessedAssetsMemberus-gaap:FairValueMeasurementsNonrecurringMemberus-gaap:FairValueInputsLevel1Member2026-06-300000875357bokf:FairValueRealEstateAndOtherRepossessedAssetsMemberus-gaap:FairValueMeasurementsNonrecurringMemberus-gaap:FairValueInputsLevel2Member2026-06-300000875357bokf:FairValueRealEstateAndOtherRepossessedAssetsMemberbokf:MarketabilityAdjustmentsOffAppraisedValueMemberus-gaap:FairValueMeasurementsNonrecurringMemberus-gaap:FairValueInputsLevel3Memberus-gaap:ValuationTechniqueDiscountedCashFlowMember2026-06-300000875357bokf:FairValueRealEstateAndOtherRepossessedAssetsMemberus-gaap:FairValueMeasurementsNonrecurringMember2026-04-012026-06-300000875357bokf:FairValueRealEstateAndOtherRepossessedAssetsMemberus-gaap:FairValueMeasurementsNonrecurringMember2026-01-012026-06-300000875357bokf:FairValueRealEstateAndOtherRepossessedAssetsMemberus-gaap:FairValueMeasurementsNonrecurringMemberus-gaap:FairValueInputsLevel1Member2025-06-300000875357bokf:FairValueRealEstateAndOtherRepossessedAssetsMemberus-gaap:FairValueMeasurementsNonrecurringMemberus-gaap:FairValueInputsLevel2Member2025-06-300000875357bokf:FairValueRealEstateAndOtherRepossessedAssetsMemberbokf:MarketabilityAdjustmentsOffAppraisedValueMemberus-gaap:FairValueMeasurementsNonrecurringMemberus-gaap:FairValueInputsLevel3Memberus-gaap:ValuationTechniqueDiscountedCashFlowMember2025-06-300000875357bokf:FairValueRealEstateAndOtherRepossessedAssetsMemberus-gaap:FairValueMeasurementsNonrecurringMember2025-04-012025-06-300000875357bokf:FairValueRealEstateAndOtherRepossessedAssetsMemberus-gaap:FairValueMeasurementsNonrecurringMember2025-01-012025-06-300000875357srt:MinimumMemberbokf:FairValueNonaccruingLoansMemberus-gaap:FairValueMeasurementsNonrecurringMemberus-gaap:FairValueInputsLevel3Member2026-06-300000875357srt:MaximumMemberbokf:FairValueNonaccruingLoansMemberus-gaap:FairValueMeasurementsNonrecurringMemberus-gaap:FairValueInputsLevel3Member2026-06-300000875357srt:WeightedAverageMemberbokf:FairValueNonaccruingLoansMemberus-gaap:FairValueMeasurementsNonrecurringMemberus-gaap:FairValueInputsLevel3Member2026-06-300000875357srt:MinimumMemberbokf:FairValueRealEstateAndOtherRepossessedAssetsMemberus-gaap:FairValueMeasurementsNonrecurringMemberus-gaap:FairValueInputsLevel3Member2025-06-300000875357srt:MaximumMemberbokf:FairValueRealEstateAndOtherRepossessedAssetsMemberus-gaap:FairValueMeasurementsNonrecurringMemberus-gaap:FairValueInputsLevel3Member2025-06-300000875357srt:WeightedAverageMemberbokf:FairValueRealEstateAndOtherRepossessedAssetsMemberus-gaap:FairValueMeasurementsNonrecurringMemberus-gaap:FairValueInputsLevel3Member2025-06-300000875357us-gaap:CarryingReportedAmountFairValueDisclosureMember2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMember2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:FairValueInputsLevel1Member2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:FairValueInputsLevel2Member2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:FairValueInputsLevel3Member2026-06-300000875357us-gaap:CarryingReportedAmountFairValueDisclosureMemberus-gaap:MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMemberus-gaap:FairValueInputsLevel1Member2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMemberus-gaap:FairValueInputsLevel2Member2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMemberus-gaap:FairValueInputsLevel3Member2026-06-300000875357us-gaap:CarryingReportedAmountFairValueDisclosureMemberus-gaap:USStatesAndPoliticalSubdivisionsMember2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:USStatesAndPoliticalSubdivisionsMember2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:USStatesAndPoliticalSubdivisionsMemberus-gaap:FairValueInputsLevel1Member2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:USStatesAndPoliticalSubdivisionsMemberus-gaap:FairValueInputsLevel2Member2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:USStatesAndPoliticalSubdivisionsMemberus-gaap:FairValueInputsLevel3Member2026-06-300000875357us-gaap:CarryingReportedAmountFairValueDisclosureMemberus-gaap:OtherDebtSecuritiesMember2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:OtherDebtSecuritiesMember2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:OtherDebtSecuritiesMemberus-gaap:FairValueInputsLevel1Member2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:OtherDebtSecuritiesMemberus-gaap:FairValueInputsLevel2Member2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:OtherDebtSecuritiesMemberus-gaap:FairValueInputsLevel3Member2026-06-300000875357us-gaap:CarryingReportedAmountFairValueDisclosureMemberus-gaap:CommercialMortgageBackedSecuritiesMember2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:CommercialMortgageBackedSecuritiesMember2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:CommercialMortgageBackedSecuritiesMemberus-gaap:FairValueInputsLevel1Member2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:CommercialMortgageBackedSecuritiesMemberus-gaap:FairValueInputsLevel2Member2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:CommercialMortgageBackedSecuritiesMemberus-gaap:FairValueInputsLevel3Member2026-06-300000875357us-gaap:CarryingReportedAmountFairValueDisclosureMemberus-gaap:USTreasurySecuritiesMember2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:USTreasurySecuritiesMember2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:USTreasurySecuritiesMemberus-gaap:FairValueInputsLevel1Member2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:USTreasurySecuritiesMemberus-gaap:FairValueInputsLevel2Member2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:USTreasurySecuritiesMemberus-gaap:FairValueInputsLevel3Member2026-06-300000875357us-gaap:CarryingReportedAmountFairValueDisclosureMemberus-gaap:MortgageBackedSecuritiesIssuedByPrivateEnterprisesMember2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:MortgageBackedSecuritiesIssuedByPrivateEnterprisesMember2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:MortgageBackedSecuritiesIssuedByPrivateEnterprisesMemberus-gaap:FairValueInputsLevel1Member2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:MortgageBackedSecuritiesIssuedByPrivateEnterprisesMemberus-gaap:FairValueInputsLevel2Member2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:MortgageBackedSecuritiesIssuedByPrivateEnterprisesMemberus-gaap:FairValueInputsLevel3Member2026-06-300000875357us-gaap:CarryingReportedAmountFairValueDisclosureMemberus-gaap:CommercialPortfolioSegmentMember2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:CommercialPortfolioSegmentMember2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:CommercialPortfolioSegmentMemberus-gaap:FairValueInputsLevel1Member2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:CommercialPortfolioSegmentMemberus-gaap:FairValueInputsLevel2Member2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:CommercialPortfolioSegmentMemberus-gaap:FairValueInputsLevel3Member2026-06-300000875357us-gaap:CarryingReportedAmountFairValueDisclosureMemberus-gaap:CommercialRealEstatePortfolioSegmentMember2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:CommercialRealEstatePortfolioSegmentMember2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:FairValueInputsLevel1Member2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:FairValueInputsLevel2Member2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:FairValueInputsLevel3Member2026-06-300000875357us-gaap:CarryingReportedAmountFairValueDisclosureMemberbokf:LoanstoindividualsMember2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberbokf:LoanstoindividualsMember2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberbokf:LoanstoindividualsMemberus-gaap:FairValueInputsLevel1Member2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberbokf:LoanstoindividualsMemberus-gaap:FairValueInputsLevel2Member2026-06-300000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberbokf:LoanstoindividualsMemberus-gaap:FairValueInputsLevel3Member2026-06-300000875357us-gaap:CarryingReportedAmountFairValueDisclosureMember2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMember2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:FairValueInputsLevel1Member2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:FairValueInputsLevel2Member2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:FairValueInputsLevel3Member2025-12-310000875357us-gaap:CarryingReportedAmountFairValueDisclosureMemberus-gaap:USTreasuryAndGovernmentMember2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:USTreasuryAndGovernmentMember2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:USTreasuryAndGovernmentMemberus-gaap:FairValueInputsLevel1Member2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:USTreasuryAndGovernmentMemberus-gaap:FairValueInputsLevel2Member2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:USTreasuryAndGovernmentMemberus-gaap:FairValueInputsLevel3Member2025-12-310000875357us-gaap:CarryingReportedAmountFairValueDisclosureMemberus-gaap:MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMemberus-gaap:FairValueInputsLevel1Member2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMemberus-gaap:FairValueInputsLevel2Member2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMemberus-gaap:FairValueInputsLevel3Member2025-12-310000875357us-gaap:CarryingReportedAmountFairValueDisclosureMemberus-gaap:USStatesAndPoliticalSubdivisionsMember2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:USStatesAndPoliticalSubdivisionsMember2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:USStatesAndPoliticalSubdivisionsMemberus-gaap:FairValueInputsLevel1Member2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:USStatesAndPoliticalSubdivisionsMemberus-gaap:FairValueInputsLevel2Member2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:USStatesAndPoliticalSubdivisionsMemberus-gaap:FairValueInputsLevel3Member2025-12-310000875357us-gaap:CarryingReportedAmountFairValueDisclosureMemberus-gaap:OtherDebtSecuritiesMember2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:OtherDebtSecuritiesMember2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:OtherDebtSecuritiesMemberus-gaap:FairValueInputsLevel1Member2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:OtherDebtSecuritiesMemberus-gaap:FairValueInputsLevel2Member2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:OtherDebtSecuritiesMemberus-gaap:FairValueInputsLevel3Member2025-12-310000875357us-gaap:CarryingReportedAmountFairValueDisclosureMemberus-gaap:CommercialMortgageBackedSecuritiesMember2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:CommercialMortgageBackedSecuritiesMember2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:CommercialMortgageBackedSecuritiesMemberus-gaap:FairValueInputsLevel1Member2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:CommercialMortgageBackedSecuritiesMemberus-gaap:FairValueInputsLevel2Member2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:CommercialMortgageBackedSecuritiesMemberus-gaap:FairValueInputsLevel3Member2025-12-310000875357us-gaap:CarryingReportedAmountFairValueDisclosureMemberus-gaap:USTreasurySecuritiesMember2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:USTreasurySecuritiesMember2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:USTreasurySecuritiesMemberus-gaap:FairValueInputsLevel1Member2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:USTreasurySecuritiesMemberus-gaap:FairValueInputsLevel2Member2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:USTreasurySecuritiesMemberus-gaap:FairValueInputsLevel3Member2025-12-310000875357us-gaap:CarryingReportedAmountFairValueDisclosureMemberus-gaap:MortgageBackedSecuritiesIssuedByPrivateEnterprisesMember2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:MortgageBackedSecuritiesIssuedByPrivateEnterprisesMember2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:MortgageBackedSecuritiesIssuedByPrivateEnterprisesMemberus-gaap:FairValueInputsLevel1Member2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:MortgageBackedSecuritiesIssuedByPrivateEnterprisesMemberus-gaap:FairValueInputsLevel2Member2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:MortgageBackedSecuritiesIssuedByPrivateEnterprisesMemberus-gaap:FairValueInputsLevel3Member2025-12-310000875357us-gaap:CarryingReportedAmountFairValueDisclosureMemberus-gaap:CommercialPortfolioSegmentMember2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:CommercialPortfolioSegmentMember2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:CommercialPortfolioSegmentMemberus-gaap:FairValueInputsLevel1Member2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:CommercialPortfolioSegmentMemberus-gaap:FairValueInputsLevel2Member2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:CommercialPortfolioSegmentMemberus-gaap:FairValueInputsLevel3Member2025-12-310000875357us-gaap:CarryingReportedAmountFairValueDisclosureMemberus-gaap:CommercialRealEstatePortfolioSegmentMember2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:CommercialRealEstatePortfolioSegmentMember2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:FairValueInputsLevel1Member2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:FairValueInputsLevel2Member2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:FairValueInputsLevel3Member2025-12-310000875357us-gaap:CarryingReportedAmountFairValueDisclosureMemberbokf:LoanstoindividualsMember2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberbokf:LoanstoindividualsMember2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberbokf:LoanstoindividualsMemberus-gaap:FairValueInputsLevel1Member2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberbokf:LoanstoindividualsMemberus-gaap:FairValueInputsLevel2Member2025-12-310000875357us-gaap:EstimateOfFairValueFairValueDisclosureMemberbokf:LoanstoindividualsMemberus-gaap:FairValueInputsLevel3Member2025-12-31

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One) 

☒						QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended June 30, 2026

OR

☐						TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 

For the transition period from _____________ to ______________

Commission File No. 001-37811

BOK FINANCIAL CORP

(Exact name of registrant as specified in its charter) 

Oklahoma									73-1373454
(State or other jurisdiction of Incorporation or Organization)									(IRS Employer Identification No.)
Bank of Oklahoma Tower
Boston Avenue at Second Street
Tulsa,			Oklahoma						74172
(Address of Principal Executive Offices)									(Zip Code)

 

(918) 588-6000

(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class

Trading Symbol

Name of each exchange on which registered

Common Stock, par value $0.00006 per share

BOKF

Nasdaq Stock Market

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.       Yes  ý  No  ¨

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes  ý  No  ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer  ý       Accelerated filer       ¨            

Non-accelerated filer   ¨    Smaller reporting company ☐

    Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). 

      Yes  ☐  No  ý

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: 60,766,867 shares of common stock ($.00006 par value) as of June 30, 2026.

BOK Financial Corporation

Form 10-Q

Quarter Ended June 30, 2026

Index

Glossary of Defined Terms			1
Part I.  Financial Information
Management's Discussion and Analysis of Financial Condition and Results of Operations (Item 2)			2
Market Risk (Item 3)			38
Controls and Procedures (Item 4)			42
Consolidated Financial Statements – Unaudited (Item 1)			44
Six-Month Financial Summary – Unaudited (Item 2)			95
Quarterly Financial Summary – Unaudited (Item 2)			96
Quarterly Earnings Trends – Unaudited			99
Part II.  Other Information
Item 1.  Legal Proceedings			100
Item 1A. Risk Factors			100
Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds			100
Item 5. Other Information			100
Item 6.  Exhibits			101
Signatures			102

---

GLOSSARY OF DEFINED TERMS

The following items may be used throughout this report, including the consolidated financial statements and related notes.

Term						Definition
AFS						Available-For-Sale
AI						Artificial Intelligence
AOCI						Accumulated Other Comprehensive Income
ASC						Accounting Standards Codification
ASR						Accelerated Share Repurchase
ASU						Accounting Standards Update
ATM						Automated Teller Machine
Board						Board of Directors of BOK Financial Corporation
BOK Financial						BOK Financial Corporation
BOKF						BOK Financial Corporation
CECL						Current Expected Credit Losses
CODM						Chief Operating Decision Maker
Company						BOK Financial Corporation
EFT						Electronic Funds Transfer
FASB						Financial Accounting Standards Board
FDIC						Federal Deposit Insurance Corporation
FHLB						Federal Home Loan Bank
FTE						Full Time Equivalent
GAAP						Generally Accepted Accounting Principles in the United States of America
GDP						Gross Domestic Product
GNMA						Government National Mortgage Association
MMBtu						Million British Thermal Units
MPF						Mortgage Partnership Finance
MSR						Mortgage Servicing Rights
Nasdaq						National Association of Securities Dealers Automated Quotations
PPNR						Pre-Provision Net Revenue
RMHFS						Residential Mortgages Held for Sale
SEC						Securities and Exchange Commission
SOFR						Secured Overnight Financing Rate
SVaR						Stressed Value at Risk
VA						U.S. Department of Veterans Affairs
VaR						Value at Risk
WTI						West Texas Intermediate

- 1 -

---

Management's Discussion and Analysis of Financial Condition and Results of Operations

Performance Summary

BOK Financial reported net income of $176.5 million, or $2.92 per diluted share, for the second quarter of 2026 compared to $155.8 million, or $2.58 per diluted share, for the first quarter of 2026. Excluding the net gain related to the exchange of our Visa shares and the loss from repositioning of the available-for-sale securities portfolio1, net income would have been $156.5 million, or $2.59 per diluted share, in the second quarter of 2026. PPNR1, a non-GAAP measure, was $227.7 million for the second quarter of 2026, compared to $199.7 million in the first quarter of 2026.

Highlights of the second quarter of 2026 compared to the first quarter of 2026 included:

•Net interest income totaled $351.8 million, an increase of $9.3 million over the prior quarter. Net interest margin was 2.91% for the second quarter of 2026, compared to 2.90% for the prior quarter. For the second quarter of 2026, our core net interest margin excluding trading activities1, a non-GAAP measure, was 3.13% compared to 3.15% in the prior quarter.

•Fees and commissions revenue totaled $202.0 million, a decrease of $7.8 million. Lower trading fees and commissions revenue was partially offset by growth in fiduciary and asset management revenue and increased investment banking revenue.

•Other gains (losses), net, were a net gain of $42.4 million compared to a net loss of $216 thousand in the prior quarter. The second quarter of 2026 included a $30.9 million pre-tax gain, net of economic hedge, related to the exchange of our Visa shares under the recently announced Exchange Offer by Visa, Inc. The current quarter also included a net gain on investments related to deferred compensation of $8.8 million compared to a net loss of $1.8 million in the prior quarter.

•Losses on available-for-sale securities, net, were $4.6 million in the second quarter of 2026 as we repositioned the portfolio by selling approximately $268 million of lower-yielding debt securities.

•Other operating expense totaled $361.7 million, an increase of $7.5 million compared to the prior quarter. Personnel expense increased $2.9 million and non-personnel expense increased $4.6 million. Excluding the impact of deferred compensation, personnel expense decreased $6.0 million.

•Period end outstanding loan balances totaled $27.1 billion at June 30, 2026, up $896 million over March 31, 2026, with broad-based growth across the loan portfolio. Average loan balances increased $844 million to $26.8 billion.

•No provision for expected credit losses was necessary for the second quarter of 2026. An improvement in economic forecast assumptions, including GDP growth, lower unemployment, and improved vacancy rates compared to the prior quarter, was offset by the impact of loan growth during the quarter. Net charge-offs in the second quarter were $500 thousand, or 0.01% of average loans on an annualized basis. The resulting combined allowance for credit losses totaled $323 million, or 1.19% of outstanding loans at June 30, 2026. The combined allowance for credit losses was $323 million, or 1.23% of outstanding loans at March 31, 2026.

•Nonperforming assets not guaranteed by U.S. government agencies were $55 million, a $2.8 million increase compared to March 31, 2026. Accruing substandard loans decreased by $19 million while other loans especially mentioned decreased by $8.3 million compared to March 31, 2026.

•Period end deposits increased by $1.2 billion to $39.9 billion at June 30, 2026. Average deposits increased $250 million, including a $261 million increase in average interest-bearing deposits and an $11 million decrease in average demand deposit balances. The loan to deposit ratio was 68% at June 30, 2026, consistent with the prior quarter.

•Assets under management or administration totaled $129.3 billion at June 30, 2026, increasing $5.7 billion over March 31, 2026, led by increased market valuations and continued customer expansion.

•The Company's tangible common equity ratio1, a non-GAAP measure, was 9.61% at June 30, 2026, and 9.29% at March 31, 2026. The tangible common equity ratio is primarily based on total shareholders' equity, which includes unrealized gains and losses on AFS securities.

1    See "Explanation and Reconciliation of Non-GAAP Measures" section following.

- 2 -

---

•The common equity Tier 1 capital ratio at June 30, 2026, was 12.89%. Other regulatory capital ratios include the Tier 1 capital ratio at 12.89%, total capital ratio at 14.67%, and leverage ratio at 9.81%. At March 31, 2026, the common equity Tier 1 capital ratio was 12.61%, the Tier 1 capital ratio was 12.61%, the total capital ratio was 14.39%, and the leverage ratio was 9.85%.

•The Company paid a regular cash dividend of $38.1 million, or $0.63 per common share, during the second quarter of 2026. On August 4, 2026, the Board approved a quarterly cash dividend of $0.63 per common share payable on or about September 2, 2026, to shareholders of record as of August 19, 2026.

Highlights of the six months ended June 30, 2026, compared to the six months ended June 30, 2025 included:

•Net income for the six months ended June 30, 2026 totaled $332.3 million, or $5.49 per diluted share, compared to $259.8 million, or $4.05 per diluted share, for the six months ended June 30, 2025.

•Net interest income totaled $694.4 million for the six months ended June 30, 2026, and $644.4 million for the six months ended June 30, 2025. Net interest income increased $31.4 million from changes in interest rates and increased $18.7 million from changes in earning assets. Net interest margin was 2.91% compared to 2.79%. The AFS securities portfolio yield increased 10 basis points, while the yield on trading securities decreased 31 basis points. The loan portfolio yield decreased 49 basis points. Funding costs decreased 49 basis points. The cost of interest-bearing deposits was down 51 basis points. Average earning assets increased $2.0 billion to $48.3 billion, largely driven by higher average balances for loans and AFS securities, partially offset by a decrease in average trading securities. Total interest-bearing deposits increased $1.2 billion, partially offset by a decrease of $369 million in demand deposit balances. Other borrowed funds increased $676 million and average subordinated debentures increased $281 million.

•Fees and commissions revenue totaled $411.8 million for the six months ended June 30, 2026, a $30.3 million increase over the six months ended June 30, 2025. Fiduciary and asset management revenue increased $12.6 million led by growth in trust fees related to higher market valuations and continued growth in client relationships. Brokerage and trading revenue increased $6.9 million. Trading revenue increased $3.4 million led by higher municipal bond and government agency trading activities, partially offset by decreased U.S. agency residential mortgage-backed securities trading volumes. Investment banking revenue increased $2.8 million driven by growth in syndication fees. Transaction card revenue increased $6.9 million due to disciplined pricing strategies, targeted customer acquisition efforts, and an increase in the volume of transactions processed during the period. Deposit service charges increased $4.0 million, primarily due to growth in commercial service charges.

•Other gains (losses), net, increased $34.8 million as the six months ended June 30, 2026 included a $30.9 million pre-tax gain, net of economic hedge, related to the exchange of our Visa shares under the recently announced Exchange Offer by Visa, Inc.

•Total operating expense was $715.8 million for the six months ended June 30, 2026, an increase of $13.8 million over the six months ended June 30, 2025. Personnel expense decreased $3.6 million. Employee benefits expense decreased $9.4 million due to a combination of lower retirement plan costs and employee healthcare costs. Deferred compensation expense increased $6.7 million, while share-based compensation costs decreased $2.0 million due to changes in assumptions of certain performance-based equity awards. Non-personnel expense increased $17.4 million. Mortgage banking costs grew $9.2 million due to increased prepayments. Data processing and communications expense was up $6.3 million, largely driven by costs associated with ongoing projects.

- 3 -

---

Results of Operations

Net Interest Income and Net Interest Margin

Net interest income is the interest earned on debt securities, loans, and other interest-earning assets less interest paid for interest-bearing deposits and other borrowings. The net interest margin is calculated by dividing tax-equivalent net interest income by average interest-earning assets. Net interest spread is the difference between the average rate earned on interest-earning assets and the average rate paid on interest-bearing liabilities. Net interest margin is typically greater than net interest spread due to interest revenue earned on assets funded by noninterest-bearing liabilities such as demand deposits and equity.

Tax-equivalent net interest income totaled $354.5 million for the second quarter of 2026, compared to $345.2 million in the prior quarter. Net interest income increased $5.7 million from changes in interest rates and increased $3.7 million from changes in earning assets. Table 1 shows the effect on net interest income from changes in average balances and interest rates for various types of earning assets and interest-bearing liabilities.

Average earning assets increased $1.0 billion over the first quarter of 2026. Average loan balances increased $844 million, with broad-based growth across the loan portfolio. The average balance of trading securities increased $259 million and average restricted equity securities increased $100 million.

Total average deposits increased $250 million compared to the first quarter of 2026, including a $261 million increase in interest-bearing deposits and an $11 million decrease in demand deposits. Average funds purchased and repurchase agreements decreased $403 million, while average other borrowings increased $1.6 billion.

Net interest margin was 2.91% compared to 2.90% in the first quarter of 2026. For the second quarter of 2026, our core net interest margin excluding trading activities1, a non-GAAP measure, was 3.13% compared to 3.15% in the prior quarter. Net interest margin benefited from favorable repricing of fixed-rate assets and deposits. During the quarter, these positive drivers were partially offset by a 3 basis point impact from cash margin posted on behalf of our energy customers as oil prices increased during the quarter.

The tax-equivalent yield on average earning assets was 5.27%, an increase of 4 basis points. The yield on trading securities increased 21 basis points to 4.85%, while the yield on restricted equity securities increased 27 basis points to 7.66%.

The yield on available-for-sale securities increased 5 basis points to 3.98%, while the loan portfolio yield decreased 5 basis points to 6.20%.

Funding costs were 2.93%, a 1 basis point increase over the prior quarter. The cost of interest-bearing deposits decreased 4 basis points to 2.67%. The cost of funds purchased and repurchase agreements increased 19 basis points to 3.09%, while the cost of other borrowings decreased 2 basis points to 3.88%. The benefit to net interest margin from assets funded by noninterest-bearing liabilities was 57 basis points, a decrease of 2 basis points.

Our overall objective is to manage the Company's balance sheet for changes in interest rates as described in the Market Risk section of this report. At June 30, 2026, approximately 84% of our commercial and commercial real estate loan portfolios are either variable rate loans or fixed rate loans that will reprice within one year. These loans are funded primarily by deposit accounts that are either noninterest-bearing or that reprice more slowly than the loans. The result is a balance sheet that is asset sensitive, meaning that assets generally reprice more quickly than the liabilities. One of the strategies that we use to manage toward a relative rate-neutral position is to purchase fixed-rate residential mortgage-backed securities issued primarily by U.S. government agencies and fund them with market rate-sensitive liabilities. The liability-sensitive nature of this strategy provides an offset to the asset-sensitive characteristics of our loan portfolio. We also may use derivative instruments to manage our interest rate risk. 

The effectiveness of these strategies is reflected in the overall change in net interest income due to changes in interest rates as shown in Table 1 and in the interest rate sensitivity projections as shown in the Market Risk section of this report.

1    See "Explanation and Reconciliation of Non-GAAP Measures" section following.

- 4 -

---

Table 1 – Volume/Rate Analysis

(In thousands)

						Three Months Ended June 30, 2026 / Mar. 31, 2026																		Six Months Ended June 30, 2026 / 2025
												Change Due To1																		Change Due To1
						Change						Volume						Yield/Rate						Change						Volume						Yield/Rate
Tax-equivalent interest revenue:
Interest-bearing cash and cash equivalents						$	(122)					$	(219)					$	97					$	(1,711)					$	580					$	(2,291)
Trading securities						6,002						3,029						2,973						(25,181)						(15,811)						(9,370)
Investment securities, net of allowance						(379)						(263)						(116)						(1,851)						(1,671)						(180)
Available-for-sale securities						1,713						(217)						1,930						10,706						3,898						6,808
Fair value option securities						(540)						(463)						(77)						741						1,032						(291)
Restricted equity securities						2,157						1,880						277						1,433						1,604						(171)
Residential mortgage loans held for sale						396						225						171						187						278						(91)
Loans						14,091						15,238						(1,147)						9,951						71,338						(61,387)
Total tax-equivalent interest revenue						23,318						19,210						4,108						(5,725)						61,248						(66,973)
Interest expense:
Transaction deposits						658						1,725						(1,067)						(56,475)						13,568						(70,043)
Savings deposits						44						39						5						45						100						(55)
Time deposits						209						1,173						(964)						(3,778)						5,070						(8,848)
Funds purchased and repurchase agreements						(2,584)						(2,969)						385						(3,232)						(2,124)						(1,108)
Other borrowings						15,500						15,533						(33)						(1,081)						17,045						(18,126)
Subordinated debentures						106						(1)						107						8,616						8,847						(231)
Total interest expense						13,933						15,500						(1,567)						(55,905)						42,506						(98,411)
Tax-equivalent net interest income						9,385						3,710						5,675						50,180						18,742						31,438
Change in tax-equivalent adjustment						109																		213
Net interest income						$	9,276																	$	49,967

1 Changes attributable to both volume and yield/rate are allocated to both volume and yield/rate on an equal basis.

- 5 -

---

Other Operating Revenue

Other operating revenue was $237.6 million for the second quarter of 2026, an increase of $26.3 million compared to the first quarter of 2026. The second quarter of 2026 included a $30.9 million pre-tax gain, net of economic hedge, related to the conversion of our Visa B shares under the recently announced Exchange Offer by Visa, Inc. Of this gain, $10.2 million was realized through the sale of Visa A shares received in the Exchange Offer. The remaining gain represents the net unrealized gain on the remaining Visa C shares which are convertible into Visa A shares subject to limited transfer restrictions that end on August 9, 2026. We also recognized a $4.6 million loss related to the repositioning of the available-for-sale securities portfolio during the second quarter of 2026.

Table 2 – Other Operating Revenue 

(Dollars in thousands)

						Three Months Ended												Increase (Decrease)						% Increase (Decrease)																								Six Months Ended												Increase (Decrease)						% Increase (Decrease)
						June 30, 2026						Mar. 31, 2026																											June 30, 2026						June 30, 2025
Brokerage and trading revenue						$	32,450					$	43,606					$	(11,156)					(26)		%																						$	76,056					$	69,193					$	6,863					10		%
Transaction card revenue						31,597						31,965						(368)						(1)		%																						63,562						56,653						6,909						12		%
Fiduciary and asset management revenue						71,007						66,481						4,526						7		%																						137,488						124,936						12,552						10		%
Deposit service charges and fees						33,326						32,218						1,108						3		%																						65,544						61,594						3,950						6		%
Mortgage banking revenue						18,985						20,963						(1,978)						(9)		%																						39,948						38,808						1,140						3		%
Other revenue						14,627						14,544						83						1		%																						29,171						30,262						(1,091)						(4)		%
Total fees and commissions						201,992						209,777						(7,785)						(4)		%																						411,769						381,446						30,323						8		%
Other gains (losses), net						42,415						(216)						42,631						N/A																								42,199						7,415						34,784						N/A
Gain (loss) on derivatives, net						(8,490)						(4,374)						(4,116)						N/A																								(12,864)						15,100						(27,964)						N/A
Gain (loss) on fair value option securities, net						—						(2,074)						2,074						N/A																								(2,074)						1,437						(3,511)						N/A
Change in fair value of mortgage servicing rights						6,300						8,155						(1,855)						N/A																								14,455						(12,259)						26,714						N/A
Loss on available-for-sale securities, net						(4,645)						—						(4,645)						N/A																								(4,645)						—						(4,645)						N/A
Total other operating revenue						$	237,572					$	211,268					$	26,304					12		%																						$	448,840					$	393,139					$	55,701					14		%

Percentage increases (decreases) in non-fees and commissions revenue are not meaningful for comparison purposes based on the nature of the item.

Fees and Commissions Revenue

Diversified sources of fees and commissions revenue are a significant part of our business strategy and represented 36% of combined net interest income before provision for expected credit losses and fees and commissions revenue for the second quarter of 2026. We believe that a variety of fee revenue sources provides diversification to changes resulting from market or economic conditions such as interest rates, values in the equity markets, commodity prices, and consumer spending, all of which can be volatile. Many of the economic factors, such as decreasing interest rates, that we expect will result in a decline in net interest income or fiduciary and asset management revenue may also increase mortgage banking production volumes and related trading. The velocity of changes in market conditions and interest rates may result in timing differences between when offsetting impacts and benefits are realized. Generally, for operating revenues not as directly related to movement in interest rates, we expect growth to come through offering new products and services and by further development of our presence in other markets. However, current and future economic conditions, regulatory constraints, increased competition, and saturation in our existing markets could affect the rate of future increases.

- 6 -

---

Brokerage and Trading Revenue

Brokerage and trading revenue, which includes revenues from trading, customer hedging, retail brokerage, and investment banking, decreased $11.2 million compared to the first quarter of 2026.

Trading revenue includes net realized and unrealized gains and losses primarily related to residential mortgage-backed securities guaranteed by U.S. government agencies and related derivative instruments that enable our mortgage banking customers to manage their production risk. Trading revenue also includes net realized and unrealized gains and losses on municipal securities and other financial instruments that we sell to institutional customers, along with changes in the fair value of financial instruments we hold as economic hedges against market risk of our trading securities. Trading revenue decreased $12.7 million to $6.7 million, primarily due to lower trading volumes resulting from interest rate market volatility during the quarter. Interest rate levels and curve steepness can result in a shift between trading revenue and net interest income from trading securities. See further discussion on a total revenue basis in the Wealth Management discussion in Management's Discussion and Analysis - Reportable Segments following.

Customer hedging revenue is based primarily on realized and unrealized changes in the fair value of derivative contracts held for customer risk management programs. As more fully discussed under Customer Risk Management Programs in Note 3 of the Consolidated Financial Statements, we offer commodity, interest rate, foreign exchange, and equity derivatives to our customers. Customer hedging revenue totaled $6.7 million for the second quarter of 2026, a decrease of $1.1 million compared to the prior quarter, primarily due to a decline in hedging activity from our energy customers. Customer hedging revenue includes credit valuation adjustments of the fair value of derivatives to reflect the risk of counterparty default.

Investment banking revenue, which includes fees earned upon completion of underwriting, financial advisory services, and loan syndication fees, totaled $13.4 million, an increase of $3.2 million compared to the prior quarter, largely related to the timing and volume of completed loan syndication transactions.

Transaction Card Revenue

Transaction card revenue includes revenues from processing transactions on behalf of members of our TransFund electronic fund transfer network, merchant services fees paid by customers for account management and electronic processing of card transactions, and interchange fees from our corporate card program. Transaction card revenue totaled $31.6 million for the second quarter of 2026, consistent with the prior quarter.

Fiduciary and Asset Management Revenue

Fiduciary and asset management revenue is earned through managing or holding of assets for customers and executing transactions or providing related services. Fiduciary and asset management revenue is largely based on the fair value of assets. Rates applied to asset values vary based on the nature of the relationship. Fiduciary relationships and managed asset relationships generally have higher fee rates than non-fiduciary and/or non-managed relationships. Fiduciary and asset management revenue was $71.0 million for the second quarter of 2026, an increase of $4.5 million, primarily related to seasonal tax preparation fee income combined with increased trust fees from higher market valuations and growth in client relationships.

- 7 -

---

A distribution of assets under management or administration and related fiduciary and asset management revenue follows:

Table 3 – Assets Under Management or Administration

(Dollars in thousands)

			Three Months Ended
			June 30, 2026																		March 31, 2026
			Balance1						Revenue2						Margin3						Balance1						Revenue2						Margin3
Managed fiduciary assets:
Personal			$	14,405,931					$	32,907					0.91		%				$	13,582,541					$	30,340					0.89		%
Institutional			27,518,003						14,255						0.21		%				25,905,901						13,628						0.21		%
Total managed fiduciary assets			41,923,934						47,162						0.45		%				39,488,442						43,968						0.45		%
Non-managed assets:
Fiduciary			37,020,210						20,837						0.23		%				34,861,659						19,771						0.23		%
Non-fiduciary			22,751,138						3,008						0.05		%				21,827,721						2,742						0.05		%
Safekeeping and brokerage assets under administration			27,576,116						—						—		%				27,408,893						—						—		%
Total non-managed assets			87,347,464						23,845						0.11		%				84,098,273						22,513						0.11		%
Total assets under management or administration			$	129,271,398					$	71,007					0.22		%				$	123,586,715					$	66,481					0.22		%

			Six Months Ended
			June 30, 2026																		June 30, 2025
			Balance1						Revenue2						Margin3						Balance1						Revenue2						Margin3
Managed fiduciary assets:
Personal			$	14,405,931					$	63,247					0.88		%				$	12,870,191					$	57,981					0.90		%
Institutional			27,518,003						27,883						0.20		%				25,129,138						25,492						0.20		%
Total managed fiduciary assets			41,923,934						91,130						0.43		%				37,999,329						83,473						0.44		%
Non-managed assets:
Fiduciary			37,020,210						40,608						0.22		%				33,057,806						36,248						0.22		%
Non-fiduciary			22,751,138						5,750						0.05		%				20,758,866						5,215						0.05		%
Safekeeping and brokerage assets under administration			27,576,116						—						—		%				26,054,969						—						—		%
Total non-managed assets			87,347,464						46,358						0.11		%				79,871,641						41,463						0.10		%
Total assets under management or administration			$	129,271,398					$	137,488					0.21		%				$	117,870,970					$	124,936					0.21		%

1    Assets under management or administration balance excludes certain assets under custody held by a sub-custodian where minimal revenue is recognized. $24 billion, $22 billion, and $22 billion of such assets are excluded from assets under management or administration at June 30, 2026, March 31, 2026, and June 30, 2025, respectively.

2    Fiduciary and asset management revenue includes asset-based and other fees associated with the assets.

3    Annualized revenue divided by period end asset balance.

A summary of changes in assets under management or administration for the three and six months ended June 30, 2026, and 2025 follows:

Table 4 – Changes in Assets Under Management or Administration

(In thousands)

						Three Months Ended June 30,												Six Months Ended June 30,
						2026						2025						2026						2025
Beginning balance						$	123,586,715					$	113,956,563					$	126,614,658					$	114,615,237
Net inflows (outflows)						(540,191)						935,068						(1,783,630)						1,426,858
Net change in fair value						6,224,874						2,979,339						4,440,370						1,828,875
Ending balance						$	129,271,398					$	117,870,970					$	129,271,398					$	117,870,970

- 8 -

---

Assets under management or administration as of June 30, 2026, consist of 41% fixed income, 37% equities, 14% cash, and 8% alternative investments.

Deposit Service Charges

Deposit service charges and fees increased $1.1 million, to $33.3 million for the second quarter of 2026, largely due to an increase in the volume of transactions during the quarter.

Mortgage Banking Revenue

Mortgage banking revenue decreased $2.0 million compared to the first quarter of 2026, primarily due to lower refinancing activity. Mortgage production volume decreased $2.8 million to $263 million. Production revenue as a percentage of production volume, which includes unrealized gains and losses on our mortgage commitment pipeline and related hedges, was 0.83% for the second quarter of 2026, compared to 1.48% for the first quarter of 2026.

Table 5 – Mortgage Banking Revenue 

(Dollars in thousands)

						Three Months Ended												Increase (Decrease)						% Increase (Decrease)																								Six Months Ended												Increase (Decrease)						% Increase (Decrease)
						June 30, 2026						Mar. 31, 2026																											June 30, 2026						June 30, 2025
Mortgage production revenue						$	2,174					$	3,926					$	(1,752)					(45)		%																						$	6,100					$	4,336					$	1,764					41		%
Mortgage loans funded for sale						$	280,838					$	230,858																																			$	511,696					$	378,970
Add: Current period end outstanding commitments						65,547						83,674																																				65,547						64,508
Less: Prior period end outstanding commitments						83,674						49,048																																				49,048						36,590
Total mortgage production volume						$	262,711					$	265,484					$	(2,773)					(1)		%																						$	528,195					$	406,888					$	121,307					30		%

Mortgage loan refinances to mortgage loans funded for sale						20		%				30		%				(1,000)		bps																												25		%				15		%				1,000		bps
Realized margin on funded mortgage loans						1.01		%				1.22		%				(21)		bps																												1.10		%				0.77		%				33		bps
Production revenue as a percentage of production volume						0.83		%				1.48		%				(65)		bps																												1.15		%				1.07		%				8		bps
Primary mortgage interest rates1:
Average						6.41		%				6.11		%				30		bps																												6.26		%				6.81		%				(55)		bp
Period end						6.49		%				6.38		%				11		bps																												6.49		%				6.77		%				(28)		bps

Mortgage servicing revenue						$	16,811					$	17,037					$	(226)					(1)		%																						$	33,848					$	34,472					$	(624)					(2)		%
Average outstanding principal balance of mortgage loans serviced for others						$	21,718,909					$	22,109,450					$	(390,541)					(2)		%																						$	21,914,179					$	22,888,491					$	(974,312)					(4)		%

Average mortgage servicing revenue fee rates						0.31		%				0.31		%				—		bp																												0.31		%				0.30		%				1		bp

1    Primary rates disclosed in Table 5 above represent rates generally available to borrowers on 30 year conforming mortgage loans.

- 9 -

---

Net Gains and Losses on Other Assets, Securities, and Derivatives

Other gains (losses), net, were a net gain of $42.4 million for the second quarter of 2026, compared to a net loss of $216 thousand in the prior quarter. The second quarter of 2026 included a $30.9 million pre-tax gain, net of economic hedge, related to the exchange of our Visa shares under the recently announced Exchange Offer by Visa, Inc. See further discussion in the Securities section of Management's Discussion and Analysis of Financial Condition and Results of Operations. The current quarter also included a net gain on investments related to deferred compensation of $8.8 million compared to a net loss of $1.8 million in the prior quarter.

Losses on available-for-sale securities, net, were $4.6 million in the second quarter of 2026 as we repositioned the portfolio by selling approximately $268 million of lower-yielding debt securities.

As discussed in the Market Risk section following, the fair value of our MSRs changes in response to changes in primary mortgage loan rates and other assumptions. We attempt to mitigate the earnings volatility caused by changes in the fair value of MSRs by designating certain financial instruments as an economic hedge. Changes in the fair value of these instruments are generally expected to partially offset changes in the fair value of MSRs.

Table 6 – Gain (Loss) on Mortgage Servicing Rights, Net of Economic Hedge

(In thousands)

						Three Months Ended																		Six Months Ended
						June 30, 2026						Mar. 31, 2026												June 30, 2026						June 30, 2025
Gain (loss) on derivatives, net						$	(7,324)					$	(4,211)											$	(11,535)					$	14,413
Gain (loss) on fair value option securities, net						—						(2,074)												(2,074)						1,437
Gain (loss) on economic hedge of mortgage servicing rights, net						(7,324)						(6,285)												(13,609)						15,850
Change in fair value of mortgage servicing rights						6,300						8,155												14,455						(12,259)
Gain (loss) on changes in fair value of mortgage servicing rights, net of economic hedges included in other operating revenue						(1,024)						1,870												846						3,591
Net interest income (expense) on fair value option securities1						110						86												196						158
Total economic benefit (cost) of changes in the fair value of mortgage servicing rights, net of economic hedges						$	(914)					$	1,956											$	1,042					$	3,749

1    Actual interest earned on fair value option securities less internal transfer-priced cost of funds.

- 10 -

---

Other Operating Expense

Other operating expense for the second quarter of 2026 totaled $361.7 million, an increase of $7.5 million compared to the first quarter of 2026. The second quarter included $9.1 million of deferred compensation expense fully offset by gains on related investments in Other gains (losses), net. Excluding the impact of deferred compensation, total operating expense decreased $1.4 million. Our efficiency ratio1 was 60.21% for the second quarter of 2026, compared to 63.21% in the prior quarter. Our efficiency ratio as adjusted for the gain related to the exchange of Visa shares1 was 63.49% for the second quarter of 2026.

Table 7 – Other Operating Expense

(Dollars in thousands)

						Three Months Ended												Increase (Decrease)						% Increase (Decrease)																								Six Months Ended												Increase (Decrease)						% Increase (Decrease)
						June 30, 2026						Mar. 31, 2026																											June 30, 2026						June 30, 2025
Regular compensation						$	121,299					$	122,193					$	(894)					(1)		%																						$	243,492					$	241,844					$	1,648					1		%
Incentive compensation:
Cash-based						49,683						52,694						(3,011)						(6)		%																						102,377						102,924						(547)						(1)		%
Share-based						5,020						5,286						(266)						(5)		%																						10,306						12,346						(2,040)						(17)		%
Deferred compensation						9,092						182						8,910						N/A																								9,274						2,535						6,739						N/A
Total incentive compensation						63,795						58,162						5,633						10		%																						121,957						117,805						4,152						4		%
Employee benefits						29,000						30,819						(1,819)						(6)		%																						59,819						69,247						(9,428)						(14)		%
Total personnel expense						214,094						211,174						2,920						1		%																						425,268						428,896						(3,628)						(1)		%
Business promotion						11,152						9,226						1,926						21		%																						20,378						17,957						2,421						13		%
Professional fees and services						13,799						14,295						(496)						(3)		%																						28,094						28,671						(577)						(2)		%
Net occupancy and equipment						34,151						33,182						969						3		%																						67,333						65,649						1,684						3		%
FDIC and other insurance						6,183						5,685						498						9		%																						11,868						13,026						(1,158)						(9)		%
Data processing and communications						51,707						51,768						(61)						—		%																						103,475						97,175						6,300						6		%
Printing, postage, and supplies						3,745						3,679						66						2		%																						7,424						7,706						(282)						(4)		%
Amortization of intangible assets						2,390						2,443						(53)						(2)		%																						4,833						5,308						(475)						(9)		%
Mortgage banking costs						11,879						11,757						122						1		%																						23,636						14,400						9,236						64		%
Other expense						12,579						10,957						1,622						15		%																						23,536						23,244						292						1		%
Total other operating expense						$	361,679					$	354,166					$	7,513					2		%																						$	715,845					$	702,032					$	13,813					2		%
Average number of employees (FTE)						4,971						4,969						2						—		%																						4,970						5,037						(67)						(1)		%

Certain percentage increases (decreases) are not meaningful for comparison purposes.

Personnel Expense

Personnel expense was $214.1 million, an increase of $2.9 million. Excluding the impact of deferred compensation, personnel costs were down $6.0 million. Cash-based incentive compensation decreased $3.0 million, primarily driven by a decrease in trading activity during the quarter. Employee benefits expense decreased $1.8 million, largely due to a seasonal decrease in payroll taxes, partially offset by higher employee healthcare costs.

Non-personnel Operating Expense

Non-personnel expense was $147.6 million, an increase of $4.6 million. Business promotion expense increased $1.9 million due to higher seasonal travel costs. Other expense was up $1.6 million, primarily related to an increase in operational losses.

1    See "Explanation and Reconciliation of Non-GAAP Measures" section following.

- 11 -

---

Income Taxes

The effective tax rate was 22.46% for the second quarter of 2026, 22.01% for the first quarter of 2026, and 22.51% for the second quarter of 2025. The effective rate for the second quarter of 2026 increased compared to the first quarter of 2026 primarily due to the decrease in excess tax benefits from vested share-based compensation.

Reportable Segments

We operate three principal segments: Commercial Banking, Consumer Banking, and Wealth Management. Commercial Banking includes lending, treasury and cash management services, and customer risk management products for small businesses, middle market, and larger commercial customers. Commercial Banking also includes the TransFund EFT network. Consumer Banking includes retail lending and deposit services, lending and deposit services to small business customers served through our consumer branch network, and all mortgage loan origination and servicing activities. Wealth Management engages in brokerage and trading activities mainly related to providing liquidity to the mortgage markets through trading of U.S. government agency mortgage-backed securities and related derivative contracts. Wealth Management also provides fiduciary services, private banking services, and investment advisory services in all markets. Additionally, Wealth Management underwrites state and municipal securities.

In addition to our reportable segments, we have a Funds Management unit. The primary purpose of this unit is to manage our overall liquidity needs and interest rate risk. Each segment borrows funds from and provides funds to the Funds Management unit as needed to support their operations. Operating results for Funds Management include the effect of interest rate risk positions and risk management activities, securities gains and losses including impairment charges, the provision for credit losses in excess of net loans charged off, tax planning strategies, and certain executive compensation costs that are not attributed to the segments. The Funds Management unit also initially recognizes accruals for loss contingencies when losses become probable. Actual losses are recognized by the applicable segment if the accruals are settled.

We allocate resources and evaluate the performance of our reportable segments using net income before taxes, which includes the allocation of cost of funds, capital costs, and certain indirect allocations. Credit costs are attributed to the segments based on net loans charged off or recovered. The difference between credit costs attributed to the segments and the consolidated provision for credit losses is attributed to Funds Management.

Net interest income in our segments reflects our internal funds transfer pricing methodology. The funds transfer pricing methodology is the process by which the Company allocates interest income and expense to the segments and transfers the primary interest rate risk and liquidity risk to the Funds Management unit. The funds transfer pricing methodology considers the interest rate and liquidity risk characteristics of assets and liabilities. Periodically, the methodology and assumptions utilized in transfer pricing are adjusted to reflect economic conditions and other factors, which may impact the allocation of net interest income to the segments.

Non-personnel expense includes other segment items comprised of business promotion, charitable contributions to BOKF Foundation, professional fees and services, net occupancy and equipment, FDIC and other insurance, data processing and communications, printing, postage, and supplies, amortization of intangible assets, mortgage banking costs, and other miscellaneous expenses. Corporate allocations include centrally managed operational and administrative expenses that are allocated to segments.

Economic capital is assigned to the segments by a capital allocation model that reflects management's assessment of risk. This model assigns capital based upon credit, operating, interest rate, and other market risk inherent in our segments and recognizes the diversification benefits among the segments. The level of assigned economic capital is a combination of the risk taken by each segment based on its actual exposures and calibrated to its own loss history where possible. Average invested capital includes economic capital and amounts we have invested in the segment.

- 12 -

---

As shown in Table 8, net income before taxes attributable to our segments was $194.7 million in the second quarter of 2026 compared to $191.5 million in the first quarter of 2026. Net interest income increased $9.8 million due to increased loan volumes and beneficial repricing of deposits. Other operating revenue decreased $9.7 million. Brokerage and trading revenue was down $12.7 million, primarily due to lower trading volumes resulting from interest rate market volatility during the quarter. This decrease was partially offset by growth in fiduciary and asset management revenue related to seasonal tax preparation fee income combined with increased trust fees from higher market valuations and growth in client relationships. Other operating expense decreased $4.2 million. Personnel expense decreased $5.1 million, primarily due to lower cash-based incentive compensation costs driven by the decrease in trading activity. Non-personnel expense was consistent with the prior quarter. Corporate expense allocations increased $2.6 million.

Table 8 – Net Income Before Taxes by Segment

(Dollars in thousands)

			Three Months Ended												Increase (Decrease)						% Increase (Decrease)																								Six Months Ended												Increase (Decrease)						% Increase (Decrease)
			June 30, 2026						Mar. 31, 2026																											June 30, 2026						June 30, 2025
Commercial Banking			$	146,160					$	134,787					$	11,373					8		%																						$	280,947					$	278,140					$	2,807					1		%
Consumer Banking			13,555						19,168						(5,613)						(29)		%																						32,723						46,868						(14,145)						(30)		%
Wealth Management			34,977						37,541						(2,564)						(7)		%																						72,518						73,475						(957)						(1)		%
Segment total			194,692						191,496						3,196						2		%																						386,188						398,483						(12,295)						(3)		%
Funds Management and Other			33,031						8,160						24,871						N/A																								41,191						(62,959)						104,150						N/A
BOK Financial Corporation			$	227,723					$	199,656					$	28,067					14		%																						$	427,379					$	335,524					$	91,855					27		%

Certain percentage increases (decreases) are not meaningful for comparison purposes.

- 13 -

---

Commercial Banking

Commercial Banking contributed $146.2 million to consolidated net income before taxes in the second quarter of 2026, an increase of $11.4 million over the first quarter of 2026.

Table 9 – Commercial Banking

(Dollars in thousands)

						Three Months Ended												Increase (Decrease)						% Increase (Decrease)																								Six Months Ended												Increase (Decrease)						% Increase (Decrease)
						June 30, 2026						Mar. 31, 2026																											June 30, 2026						June 30, 2025
Net interest income from external sources						$	249,695					$	241,317					$	8,378					3		%																						$	491,012					$	467,188					$	23,824					5		%
Net interest income (expense) from internal sources						(70,703)						(67,844)						(2,859)						(4)		%																						(138,547)						(113,104)						(25,443)						(22)		%
Net interest income						178,992						173,473						5,519						3		%																						352,465						354,084						(1,619)						—		%
Net loans charged off						(145)						400						(545)						(136)		%																						255						177						78						44		%
Net interest income after net loans charged off						179,137						173,073						6,064						4		%																						352,210						353,907						(1,697)						—		%
Other operating revenue						65,700						60,068						5,632						9		%																						125,768						119,953						5,815						5		%
Personnel expense						50,042						51,267						(1,225)						(2)		%																						101,309						99,909						1,400						1		%
Non-personnel expense						32,049						31,041						1,008						3		%																						63,090						59,161						3,929						7		%
Total other operating expense						82,091						82,308						(217)						—		%																						164,399						159,070						5,329						3		%
Corporate allocations						16,586						16,046						540						3		%																						32,632						36,650						(4,018)						(11)		%
Net income before taxes						$	146,160					$	134,787					$	11,373					8		%																						$	280,947					$	278,140					$	2,807					1		%
Average assets						$	23,375,564					$	22,679,465					$	696,099					3		%																						$	23,029,437					$	21,359,263					$	1,670,174					8		%
Average loans						22,003,116						21,232,965						770,151						4		%																						21,620,168						19,929,583						1,690,585						8		%
Average deposits						18,918,188						18,306,337						611,851						3		%																						18,613,952						17,595,944						1,018,008						6		%
Average invested capital						2,252,949						2,235,635						17,314						1		%																						2,243,845						2,151,522						92,323						4		%

Net interest income increased $5.5 million, or 3%, primarily due to increased loan volumes and beneficial repricing of deposits. Other operating revenue increased $5.6 million over the prior quarter. Investment banking revenue increased $3.9 million, driven largely by higher loan syndication fees, partially offset by a $1.4 million decrease in customer hedging revenue. Other gains, net, were $4.3 million for the second quarter of 2026, compared to $1.2 million in the first quarter of 2026 from merchant banking activities.

Other operating expense was relatively unchanged from the prior quarter. A $1.2 million decrease in personnel expense related to incentive compensation costs, was largely offset by smaller increases in non-personnel expense.

Average outstanding loan balances attributed to Commercial Banking increased $770 million, or 4%, over the first quarter of 2026, to $22.0 billion. See the Loans section of Management's Discussion and Analysis of Financial Condition and Results of Operations following for additional discussion of changes in commercial and commercial real estate loans, which are primarily attributed to the Commercial Banking segment. 

Average deposits attributed to Commercial Banking increased $612 million, or 3%, compared to the first quarter of 2026, to $18.9 billion. See Management's Discussion and Analysis of Financial Condition and Results of Operations – Liquidity and Capital for further discussion of changes.

- 14 -

---

Consumer Banking

Consumer Banking contributed $13.6 million to consolidated net income before taxes for the second quarter of 2026, compared to $19.2 million in the first quarter of 2026.

Table 10 – Consumer Banking

(Dollars in thousands)

						Three Months Ended												Increase (Decrease)						% Increase (Decrease)																								Six Months Ended												Increase (Decrease)						% Increase (Decrease)
						June 30, 2026						Mar. 31, 2026																											June 30, 2026						June 30, 2025
Net interest income from external sources						$	18,073					$	17,788					$	285					2		%																						$	35,861					$	22,203					$	13,658					62		%
Net interest income (expense) from internal sources						39,839						38,201						1,638						4		%																						78,040						93,163						(15,123)						(16)		%
Net interest income						57,912						55,989						1,923						3		%																						113,901						115,366						(1,465)						(1)		%
Net loans charged off						1,118						1,508						(390)						(26)		%																						2,626						2,535						91						4		%
Net interest income after net loans charged off						56,794						54,481						2,313						4		%																						111,275						112,831						(1,556)						(1)		%
Other operating revenue						36,823						42,866						(6,043)						(14)		%																						79,689						77,223						2,466						3		%
Personnel expense						24,715						25,466						(751)						(3)		%																						50,181						51,364						(1,183)						(2)		%
Non-personnel expense						38,721						38,027						694						2		%																						76,748						61,348						15,400						25		%
Total other operating expense						63,436						63,493						(57)						—		%																						126,929						112,712						14,217						13		%
Corporate allocations						16,626						14,686						1,940						13		%																						31,312						30,474						838						3		%
Net income before taxes						$	13,555					$	19,168					$	(5,613)					(29)		%																						$	32,723					$	46,868					$	(14,145)					(30)		%
Average assets						$	8,648,052					$	8,452,393					$	195,659					2		%																						$	8,550,763					$	8,256,649					$	294,114					4		%
Average loans						2,633,853						2,584,226						49,627						2		%																						2,609,176						2,256,018						353,158						16		%
Average deposits						8,592,876						8,389,039						203,837						2		%																						8,491,521						8,211,102						280,419						3		%
Average invested capital						341,538						338,736						2,802						1		%																						339,785						327,209						12,576						4		%

Net interest income from Consumer Banking increased $1.9 million, or 3%, compared to the first quarter of 2026, primarily due to changes in deposit spreads. Other operating revenue decreased $6.0 million, or 14%. Mortgage banking revenue was down $2.0 million driven by mortgage production performance, and other revenue decreased $2.2 million due to lower card-network incentives. The net cost from the changes in the fair value of mortgage servicing rights and related economic hedges was $914 thousand, compared to a net benefit of $2.0 million for the first quarter of 2026. Other operating expenses were consistent with the prior quarter. Corporate expense allocations increased $1.9 million.

Average loans increased $50 million, or 2%, over the prior quarter, to $2.6 billion. Average deposits attributed to the Consumer Banking increased $204 million, or 2%, to $8.6 billion. See Management's Discussion and Analysis of Financial Condition and Results of Operations – Liquidity and Capital for further discussion of the changes.

- 15 -

---

Wealth Management

Wealth Management contributed $35.0 million to consolidated net income before taxes in the second quarter of 2026, compared to $37.5 million in the first quarter of 2026.

Table 11 – Wealth Management

(Dollars in thousands)

						Three Months Ended												Increase (Decrease)						% Increase (Decrease)																								Six Months Ended												Increase (Decrease)						% Increase (Decrease)
						June 30, 2026						Mar. 31, 2026																											June 30, 2026						June 30, 2025
Net interest income from external sources						$	26,090					$	19,867					$	6,223					31		%																						$	45,957					$	39,596					$	6,361					16		%
Net interest income (expense) from internal sources						19,288						23,107						(3,819)						(17)		%																						42,395						49,750						(7,355)						(15)		%
Net interest income						45,378						42,974						2,404						6		%																						88,352						89,346						(994)						(1)		%
Net loans recovered						(5)						496						(501)						(101)		%																						491						(15)						506						3,373		%
Net interest income after net loans recovered						45,383						42,478						2,905						7		%																						87,861						89,361						(1,500)						(2)		%
Other operating revenue						101,104						110,387						(9,283)						(8)		%																						211,491						199,986						11,505						6		%
Personnel expense						66,332						69,413						(3,081)						(4)		%																						135,745						133,554						2,191						2		%
Non-personnel expense						27,866						28,756						(890)						(3)		%																						56,622						53,993						2,629						5		%
Total other operating expense						94,198						98,169						(3,971)						(4)		%																						192,367						187,547						4,820						3		%
Corporate allocations						17,312						17,155						157						1		%																						34,467						28,325						6,142						22		%
Net income before taxes						$	34,977					$	37,541					$	(2,564)					(7)		%																						$	72,518		0			$	73,475					$	(957)					(1)		%
Average assets						$	11,219,080					$	11,370,683					$	(151,603)					(1)		%																						$	11,294,463					$	11,469,873					$	(175,410)					(2)		%
Average loans						2,479,191						2,430,864						48,327						2		%																						2,455,161						2,231,731						223,430						10		%
Average deposits						10,656,194						10,782,785						(126,591)						(1)		%																						10,719,140						10,743,106						(23,966)						—		%
Average invested capital						349,916						345,639						4,277						1		%																						347,802						332,939						14,863						4		%

Combined net interest income and fee revenue decreased $6.9 million, or 5%, compared to the first quarter of 2026. Trading fees and commissions revenue decreased $12.7 million largely due to reduced trading activity from interest rate market volatility during the quarter. Fiduciary and asset management revenue increased $4.5 million from seasonal tax preparation fee income combined with higher trust business line fees.

Other operating expense decreased $4.0 million, primarily due to lower cash-based incentive compensation costs driven by the decrease in trading activity.

Average outstanding loans attributed to the Wealth Management segment increased $48 million, or 2%, over the prior quarter, to $2.5 billion. Average Wealth Management deposits were consistent with the prior quarter. See Management's Discussion and Analysis of Financial Condition and Results of Operations – Liquidity and Capital for further discussion of the changes.

- 16 -

---

Financial Condition

Securities

We maintain a securities portfolio to enhance profitability, manage interest rate risk, provide liquidity, and comply with regulatory requirements. Securities are classified as trading, investment (held-to-maturity), or available-for-sale. See Note 2 to the Consolidated Financial Statements for the composition of the securities portfolio as of June 30, 2026 and December 31, 2025.

We hold an inventory of trading securities in support of sales to a variety of customers, including banks, corporations, insurance companies, money managers, and others. At June 30, 2026, the trading securities portfolio totaled $5.0 billion, compared to $5.7 billion at March 31, 2026. As discussed in the Market Risk section of this report, trading activities involve risk of loss from adverse price movement. We mitigate this risk within board-approved value-at-risk limits through the use of derivative contracts, short sales, and other techniques.

At June 30, 2026, the carrying value of investment securities was $1.6 billion, including a $77 thousand allowance for expected credit losses, compared to a carrying value of $1.7 billion at March 31, 2026, which included a $191 thousand allowance for expected credit losses. The fair value of investment securities was $1.5 billion at June 30, 2026, a $103 million decrease compared to the prior quarter. Investment securities consist primarily of residential mortgage-backed securities issued by U.S. government agencies, intermediate and long-term fixed-rate Oklahoma and Texas municipal bonds, and taxable Texas school construction bonds.

AFS securities, which may be sold prior to maturity, are carried at fair value. Unrealized gains or losses, net of deferred taxes, are recorded as accumulated other comprehensive income in shareholders' equity. The amortized cost of AFS securities totaled $13.8 billion at June 30, 2026, an $83 million increase compared to March 31, 2026. At June 30, 2026, the AFS securities portfolio consisted primarily of U.S. government agency residential mortgage-backed securities and U.S. government agency commercial mortgage-backed securities. Both residential and commercial mortgage-backed securities have credit risk from delinquency or default of the underlying loans. We mitigate this risk by primarily investing in securities issued by U.S. government agencies. Principal and interest payments on the underlying loans are fully guaranteed. Commercial mortgage-backed securities have prepayment penalties similar to commercial loans.

A primary risk of holding residential mortgage-backed securities comes from extension during periods of rising interest rates or contraction in the form of more rapid prepayments during periods of falling interest rates. We evaluate this risk through extensive modeling of risk both before making an investment and throughout the life of the security. Our best estimate of the duration of the combined residential mortgage-backed securities portfolio held in investment and AFS securities was 3.4 years as of June 30, 2026, consistent with the prior quarter. Management estimates the combined portfolio's duration extends to 4.1 years assuming an immediate 200 basis point upward shock. The estimated duration contracts to 2.1 years assuming a 200 basis point decline in the current rate environment. The duration of the total investment portfolio, including both the investment (held-to-maturity) and AFS portfolios, is 3.1 years, extending to 3.7 years in an upward shock of 200 basis points and contracting to 2.1 years in a down 200 basis point shock scenario. Management also regularly monitors the impact of interest rate risk on the AFS securities portfolio on our tangible equity ratio under various shock scenarios.

Certain residential mortgage-backed securities and commercial mortgage-backed securities issued by U.S. government agencies and included in Fair value option securities on the Consolidated Balance Sheets have been segregated and designated as economic hedges of changes in the fair value of our MSR. We have elected to carry these securities at fair value with changes in fair value recognized in current period income. These securities are held with the intent that gains or losses will offset changes in the fair value of MSR and related derivative contracts. Fair value option securities totaled $28 million, a $150 million decrease compared to March 31, 2026.

On April 13, 2026, Visa, Inc. initiated its first successive Exchange Offer (the “Exchange Offer”) for holders of Class B-1 or Class B-2 shares (collectively, “Class B shares”) to exchange Class B shares for a combination of Visa Class B-3 common shares and Visa Class C common shares and subsequently to freely transferable Visa Class A common stock subject to holding periods and certain other conditions contained in the Exchange Offer. The Exchange Offer opened on April 13, 2026 and expired on May 8, 2026. The Company tendered all of its 126,116 Class B-2 Visa shares under the Exchange Offer and received 63,058 newly issued Visa Class B-3 shares and 23,765 Visa Class C shares. Each Visa Class C share automatically converts into four Visa Class A shares upon any transfer to a person other than a Visa member or an affiliate of a Visa member.

- 17 -

---

Under the terms of the Exchange Offer, we were able to sell one-third of the Visa Class C shares in the market upon receipt. We sold 7,921 Visa Class C shares (the equivalent of 31,684 Visa Class A shares) in June 2026, receiving proceeds of $10.2 million from third parties. Our realized gain matched the proceeds since our cost basis in the shares was zero and is reported in Other gains, net in the Consolidated Statements of Earnings. The Company's remaining 15,844 Visa Class C shares (the equivalent of 63,376 Visa Class A shares) had a value of $21.7 million based on the closing price of the underlying Visa Class A shares as of June 30, 2026, and are reported in Other assets on the Consolidated Balance Sheets, resulting in an unrealized gain. The Visa Class C shares are subject to limited transfer restrictions that end on August 9, 2026.

The Visa B-3 shares are subject to certain transfer restrictions and are convertible into Visa A shares at a specified conversion rate upon final resolution of certain litigation matters involving Visa. The conversion rate of Visa B-3 shares to Visa Class A shares was 1.4953 at June 30, 2026, and may be adjusted by Visa depending on developments related to the litigation matters. The outcome of those litigation matters, and the effect that the resolution of those matters may have on the conversion rate, is unknown. Accordingly, as of June 30, 2026, there is significant uncertainty regarding when the transfer restrictions on Visa B-3 shares may be terminated and what the final conversion rate for the Visa B-3 shares will be. The Visa B-3 shares continue to be carried at a cost of zero as there are no observable price changes in orderly transactions for identical or similar investments of the same issuer for the Visa B-3 shares held by the Company.

- 18 -

---

Loans

The aggregate loan portfolio before allowance for loan losses totaled $27.1 billion at June 30, 2026, an increase of $896 million over March 31, 2026, with broad-based growth across the loan portfolio.

Table 12 – Loans

(In thousands)

						June 30, 2026						Mar. 31, 2026						Dec. 31, 2025						Sep. 30, 2025						June 30, 2025
Commercial:
Services						$	4,099,879					$	3,901,933					$	3,911,917					$	3,710,643					$	3,658,807
Healthcare						4,083,814						3,955,763						4,008,208						3,878,543						3,808,936
Energy						3,052,662						3,005,693						2,882,242						2,681,512						2,734,713
Mortgage finance						451,826						228,242						177,765						84,271						—
General business						4,609,267						4,481,452						4,300,935						4,157,971						4,181,726
Total commercial						16,297,448						15,573,083						15,281,067						14,512,940						14,384,182
Commercial real estate:
Multifamily						2,570,246						2,553,709						2,432,330						2,500,323						2,473,365
Industrial						1,283,315						1,418,626						1,368,436						1,396,795						1,304,211
Office						852,721						821,569						814,139						811,601						690,086
Retail						670,893						613,976						573,451						593,835						592,043
Residential construction and land development						111,668						109,480						129,783						122,033						105,701
Other commercial real estate						396,487						367,319						353,867						328,020						356,035
Total commercial real estate						5,885,330						5,884,679						5,672,006						5,752,607						5,521,441
Loans to individuals:
Residential mortgage						2,847,768						2,784,134						2,731,415						2,676,366						2,610,681
Residential mortgage guaranteed by U.S. government agencies						159,886						160,254						158,359						151,642						148,453
Personal						1,893,283						1,785,243						1,808,615						1,771,639						1,627,454
Total loans to individuals						4,900,937						4,729,631						4,698,389						4,599,647						4,386,588
Total						$	27,083,715					$	26,187,393					$	25,651,462					$	24,865,194					$	24,292,211

Commercial

Commercial loans represent loans for working capital, facilities acquisition or expansion, purchases of equipment, and other needs of commercial customers primarily located within our geographical footprint. Commercial loans are underwritten individually and represent ongoing relationships based on a thorough knowledge of the customer, the customer's industry, and the market. Commercial loans are generally secured by the customer's assets, including real property, inventory, accounts receivable, operating equipment, interests in mineral rights, and other property and may also include personal guarantees of the owners and related parties. The primary source of repayment of commercial loans is the ongoing cash flow from operations of the customer's business. In addition, revolving lines of credit are generally governed by a borrowing base. Inherent lending risks are centrally monitored on a continuous basis from underwriting throughout the life of the loan for compliance with commercial lending policies.

Commercial loans totaled $16.3 billion, or 60% of the loan portfolio, at June 30, 2026, a $724 million increase over March 31, 2026, with broad-based growth across the Commercial loan portfolio.

Approximately 69% of loans in this portfolio segment are located within our geographic footprint based on collateral location. Loans for which the collateral location is less relevant, such as unsecured loans and reserve-based energy loans, are categorized by the borrower's primary operating location. The largest concentration of loans in this segment outside of our footprint is California, totaling 5% of the portfolio segment.

- 19 -

---

The services sector of the loan portfolio totaled $4.1 billion, or 15% of total loans, a $198 million increase over the prior quarter. Services sector loans consist of a large number of loans to a variety of businesses, including state and local municipal government entities, Native American tribal government and casino operations, foundations and not-for-profit organizations, educational services, and specialty trade contractors. Services sector loans are generally secured by the assets of the borrower with repayment coming from the cash flows of ongoing operations of the customer's business.

Healthcare sector loans totaled $4.1 billion, or 15% of total loans, an increase of $128 million compared to March 31, 2026. Healthcare sector loans consist primarily of $3.2 billion of loans for the development and operation of senior housing and care facilities, including independent living, assisted living, and skilled nursing. Generally, we loan to borrowers with a portfolio of multiple facilities which serves to help diversify risks specific to a single facility.

Supporting the energy industry with loans to producers and other energy-related entities has been a hallmark of the Company since its founding and represents a large portion of our commercial loan portfolio. In addition, energy production and related industries have a significant impact on the economy in our primary markets. Loans collateralized by oil and gas properties are subject to a semi-annual engineering review by our internal staff of petroleum engineers. This review is used as the basis for developing the expected cash flows supporting the loan amount. The projected cash flows are discounted according to risk characteristics of the underlying oil and gas properties. Loans are evaluated to demonstrate with reasonable certainty that crude oil, natural gas, and natural gas liquids can be recovered from known oil and gas reservoirs under existing economic and operating conditions at current pricing levels and with existing conventional equipment and operating methods and costs. As part of our evaluation of credit quality, we analyze rigorous stress tests over a range of commodity prices and take proactive steps to mitigate risk when appropriate.

Outstanding energy loan balances totaled $3.1 billion, or 11% of total loans at June 30, 2026, a $47 million increase over March 31, 2026.

Approximately $2.4 billion of energy loans were to oil and gas producers, a $14 million increase over March 31, 2026. The majority of this portfolio is first lien, senior secured, reserve-based lending, which we believe is the lowest risk form of energy lending. Approximately 72% of committed production loans are secured by properties primarily producing oil, and the remaining 28% of the committed production loans are secured by properties primarily producing natural gas.

Loans to midstream oil and gas companies totaled $453 million at June 30, 2026, relatively unchanged compared to March 31, 2026. Loans to borrowers that provide services to the energy industry totaled $190 million at June 30, 2026, a $33 million increase compared to the prior quarter. Loans to other energy borrowers, including those engaged in wholesale or retail energy sales, totaled $48 million, relatively unchanged compared to March 31, 2026.

Unfunded energy loan commitments were $4.6 billion at June 30, 2026, a $117 million increase over March 31, 2026.

The Company launched the residential mortgage finance line of business in the third quarter of 2025, growing loans by $224 million during the current quarter to $452 million, or 2% of total loans.

General business loans totaled $4.6 billion, or 17% of total loans, an increase of $128 million over the prior quarter. General business loans consist of $2.9 billion of wholesale/retail loans and $1.7 billion of loans from other commercial industries.

Loans to non-depository financial institutions, which are included in the mortgage finance, services, and general business loans portfolios, totaled $1.1 billion, or 4% of total loans at June 30, 2026. The majority of these loans are in the two highest credit quality subcategories, subscription lines and residential mortgage finance portfolio lines.

We participate in shared national credits when appropriate to obtain or maintain business relationships with local customers. Shared national credits are defined by banking regulators as credits of $100 million or more and with three or more non-affiliated banks as participants. At June 30, 2026, the outstanding principal balance of these loans totaled $6.4 billion, including $2.1 billion of general business loans, $2.0 billion of energy loans, and $1.3 billion of services sector loans. Based on dollars committed, approximately 78% of shared national credits are to borrowers with local market relationships, and we serve as the agent lender in approximately 21% of our shared national credits. We hold shared national credits to the same standard of analysis and perform the same level of review as internally originated credits. Our lending policies generally avoid loans in which we do not have the opportunity to maintain or achieve other business relationships with the customer.

- 20 -

---

Commercial Real Estate

Commercial real estate represents loans for the construction of buildings or other improvements to real estate and property held by borrowers for investment purposes generally within our geographical footprint. We require collateral values in excess of the loan amounts, demonstrated cash flows in excess of expected debt service requirements, equity investment in the project, and a portion of the project already sold, leased, or permanent financing already secured. The expected cash flows from all significant new or renewed income producing property commitments are stress tested to reflect the risks in varying interest rates, vacancy rates, and rental rates. As with commercial loans, inherent lending risks are centrally monitored on a continuous basis from underwriting throughout the life of the loan for compliance with applicable lending policies.

Outstanding commercial real estate loan balances totaled $5.9 billion, or 22% of total loans at June 30, 2026, largely unchanged compared to March 31, 2026. Loans secured by industrial facilities decreased by $135 million to $1.3 billion. Loans secured by retail facilities increased by $57 million to $671 million, loans secured by office facilities increased by $31 million to $853 million, other real estate loans increased by $29 million to $396 million, and loans secured by multifamily residential properties increased by $17 million to $2.6 billion.

Approximately 63% of loans in this portfolio segment are in our geographic footprint based on collateral location. The largest concentration of loans in this portfolio segment outside our footprint is Utah, totaling 8% of the segment. All other states represent less than 5% individually.

Unfunded commercial real estate loan commitments were $2.2 billion at June 30, 2026, an increase of $105 million compared to March 31, 2026. We take a disciplined approach to managing our concentration of commercial real estate loan commitments as a percentage of capital.

Loans to Individuals

Loans to individuals include residential mortgage and personal loans. Residential mortgage loans provide funds for our customers to purchase or refinance their primary residence or to borrow against the equity in their home. These loans are secured by a first or second mortgage on the customer's primary residence. Personal loans consist primarily of loans to Wealth Management clients secured by the cash surrender value of insurance policies and marketable securities. Personal loans also include direct loans secured by and for the purchase of automobiles, recreational and marine equipment, as well as unsecured loans. These loans are made in accordance with underwriting policies we believe to be conservative and are fully documented. Loans may be individually underwritten or credit scored based on size and other criteria. Credit scoring is assessed based on significant credit characteristics including credit history and residential and employment stability.

In general, we sell the majority of our conforming fixed-rate mortgage loan originations in the secondary market and retain the majority of our non-conforming and adjustable-rate mortgage loans. Our mortgage loan portfolio does not include payment option adjustable-rate mortgage loans or adjustable-rate mortgage loans with initial rates that are below market. Home equity loans are primarily first-lien and fully amortizing.

Residential mortgage loans guaranteed by U.S. government agencies have limited credit exposure because of the underlying agency guarantee. This amount includes residential mortgage loans previously sold into GNMA mortgage pools that the Company may repurchase when certain defined delinquency criteria are met. Because of this repurchase right, the Company is deemed to have regained effective control over these loans and must include them on the Consolidated Balance Sheet.

Loans to individuals totaled $4.9 billion, or 18% of the loan portfolio, an increase of $171 million over March 31, 2026. Approximately 90% of the loans in this portfolio segment are secured by collateral located within our geographical footprint. Loans for which the collateral location is less relevant, such as unsecured loans, are categorized by the borrower's primary location.

The Company secondarily evaluates loan portfolio performance based on the primary geographical market managing the loan. Loans attributed to a geographical market may not represent the location of the borrower or the collateral. All permanent mortgage loans serviced by our mortgage banking unit and held for investment by the Company are centrally managed by the Oklahoma market.

- 21 -

---

Table 13 – Loans Managed by Primary Geographical Market

(In thousands)

						June 30, 2026						Mar. 31, 2026						Dec. 31, 2025						Sep. 30, 2025						June 30, 2025
Texas:
Commercial						$	7,628,676					$	7,489,036					$	7,383,319					$	6,800,577					$	6,893,246
Commercial real estate						2,063,517						2,149,123						2,057,016						2,107,335						1,997,598
Loans to individuals						1,090,244						1,077,386						1,066,827						1,037,831						996,341
Total Texas						10,782,437						10,715,545						10,507,162						9,945,743						9,887,185
Oklahoma:
Commercial						4,528,261						3,907,911						3,829,109						3,692,319						3,455,696
Commercial real estate						656,369						612,981						589,709						574,126						512,075
Loans to individuals						3,161,854						3,065,886						3,005,460						2,927,185						2,725,320
Total Oklahoma						8,346,484						7,586,778						7,424,278						7,193,630						6,693,091
Arizona:
Commercial						1,344,873						1,378,256						1,253,824						1,228,593						1,166,745
Commercial real estate						1,445,762						1,448,141						1,332,658						1,348,838						1,165,927
Loans to individuals						219,062						220,116						224,354						222,963						226,727
Total Arizona						3,009,697						3,046,513						2,810,836						2,800,394						2,559,399
Colorado:
Commercial						2,071,731						2,125,660						2,127,979						2,132,770						2,185,658
Commercial real estate						590,820						596,517						600,668						589,307						791,171
Loans to individuals						191,015						191,721						200,378						208,323						217,088
Total Colorado						2,853,566						2,913,898						2,929,025						2,930,400						3,193,917
Kansas/Missouri:
Commercial						337,120						291,075						282,189						270,068						303,692
Commercial real estate						529,988						537,709						571,331						618,052						556,390
Loans to individuals						182,925						117,617						142,392						142,408						155,154
Total Kansas/Missouri						1,050,033						946,401						995,912						1,030,528						1,015,236
New Mexico:
Commercial						310,768						308,712						311,636						282,479						282,918
Commercial real estate						538,269						484,623						465,228						458,720						443,516
Loans to individuals						47,787						48,099						49,589						51,056						55,714
Total New Mexico						896,824						841,434						826,453						792,255						782,148
Arkansas:
Commercial						76,019						72,433						93,011						106,134						96,227
Commercial real estate						60,605						55,585						55,396						56,229						54,764
Loans to individuals						8,050						8,806						9,389						9,881						10,244
Total Arkansas						144,674						136,824						157,796						172,244						161,235
Total BOK Financial loans						$	27,083,715					$	26,187,393					$	25,651,462					$	24,865,194					$	24,292,211

- 22 -

---

Off-Balance Sheet Commitments

We enter into certain off-balance sheet arrangements in the normal course of business as shown in Table 14. Loan commitments may be unconditional obligations to provide financing or conditional obligations that depend on the borrower's financial condition, collateral value, or other factors. Standby letters of credit are unconditional commitments to guarantee the performance of our customer to a third party. Since some of these commitments are expected to expire before being drawn upon, the total commitment amounts do not necessarily represent future cash requirements.

We have off-balance sheet credit risk related to certain residential mortgage loans primarily originated under community development loan programs that were sold to a U.S. government agency with full recourse prior to 2007. We are obligated to repurchase these loans for the life of these loans in the event of foreclosure for the unpaid principal and interest at the time of foreclosure. The majority of our conforming fixed-rate loan originations are sold in the secondary market, and we only retain repurchase obligations under standard underwriting representations and warranties.

As part of our mortgage banking activities, we also have off-balance sheet credit risk related to certain residential mortgage loans sold into residential mortgage-backed securities, including retained exposure to losses in excess of amounts guaranteed by the VA and contractual credit enhancement obligations associated with the Company's participation in the FHLB MPF program.

Table 14 – Off-Balance Sheet Credit Commitments

(In thousands)

						June 30, 2026						Mar. 31, 2026						Dec. 31, 2025						Sep. 30, 2025						June 30, 2025
Loan commitments						$	16,618,152					$	16,175,429					$	15,856,740					$	15,266,953					$	14,736,539
Standby letters of credit						618,919						616,908						606,697						643,166						702,008
Unpaid principal balance of residential mortgage loans sold with recourse						27,954						28,460						29,403						30,372						31,560
Unpaid principal balance of residential mortgage loans sold into mortgage-backed securities guaranteed by VA						834,686						844,848						855,182						869,589						890,377
Unpaid principal balance of residential mortgage loans sold to the FHLB through the MPF program						740,250						749,875						—						—						—

Customer Risk Management Programs

We offer programs that permit our customers to hedge various risks, including fluctuations in energy prices, interest rates, foreign exchange rates, and other commodities with derivative contracts. Each of these programs work essentially the same way. Derivative contracts are executed between the customers and the Company. Offsetting contracts are executed between the Company and selected counterparties or exchanges to minimize market risk to us from changes in commodity prices, interest rates, or foreign exchange rates. The counterparty contracts are identical to the customer contracts except for a fixed pricing spread or a fee paid to us as compensation for administrative costs, credit risk, and profit.

The customer risk management programs create credit risk for potential amounts due to the Company from our customers and from the counterparties. Customer credit risk is monitored through existing credit policies and procedures. The effects of changes in commodity prices, interest rates, or foreign exchange rates are evaluated across a range of possible scenarios to determine the maximum exposure we are willing to have individually to any customer. Customers may also be required to provide cash margin or other collateral in conjunction with our credit agreements to further limit our credit risk.

Counterparty credit risk is evaluated through existing policies and procedures. This evaluation considers the total relationship between BOK Financial and each of the counterparties. Individual limits are established by management and approved by Credit Administration. Margin collateral is required if the exposure between the Company and any counterparty exceeds established limits. Based on declines in the counterparties' credit ratings, these limits may be reduced and additional margin collateral may be required.

- 23 -

---

A deterioration of the credit standing of one or more of the customers or counterparties to these contracts may result in BOK Financial recognizing a loss as the fair value of the affected contracts may no longer move in tandem with the offsetting contracts. This occurs if the credit standing of the customer or counterparty deteriorates such that either the fair value of underlying collateral no longer supports the contract or the customer or the counterparty's ability to provide margin collateral becomes impaired. Credit losses on customer derivatives reduce Brokerage and trading revenue in the Consolidated Statements of Earnings.

Derivative contracts are carried at fair value. At June 30, 2026, the net fair value of derivative contracts, before consideration of cash margin, reported as assets under these programs totaled $445 million compared to $748 million at March 31, 2026. At June 30, 2026, the net fair value of our derivative contracts included $295 million for energy contracts, $101 million for foreign exchange contracts, and $48 million for interest rate swaps. The aggregate net fair value of derivative contracts, before consideration of cash margin, held under these programs reported as liabilities totaled $433 million at June 30, 2026, and $734 million at March 31, 2026.

At June 30, 2026, total derivative assets were reduced by $152 million of cash collateral received from counterparties, and total derivative liabilities were reduced by $121 million of cash collateral paid to counterparties related to instruments executed with the same counterparty under a master netting agreement. Derivative contracts executed with customers may be secured by non-cash collateral in conjunction with a credit agreement with that customer, such as proven producing oil and gas properties. Access to this collateral in an event of default is reasonably assured.

A table showing the notional and fair value of derivative assets and liabilities on both a gross and net basis is presented in Note 3 to the Consolidated Financial Statements.

The fair value of derivative contracts reported as assets under these programs, net of cash margin held by the Company, by category of debtor at June 30, 2026, follows in Table 15.

Table 15 – Fair Value of Derivative Contracts

(In thousands)

Customers						$	147,906
Banks and other financial institutions						82,778
Exchanges and clearing organizations						62,555
Fair value of customer risk management program asset derivative contracts, net						$	293,239

 

At June 30, 2026, our largest derivative exposure was to an exchange for $92 million of cash margin placed with the exchange, net of $60 million energy derivative positions in a net asset position.

Our customer risk management program also introduces liquidity and capital risk. We are required to provide cash margin to certain counterparties when the net negative fair value of the contracts exceeds established limits which may incur additional funding costs. Also, changes in commodity prices affect the amount of regulatory capital we are required to hold as support for the fair value of our derivative assets. These risks are modeled as part of the management of these programs. Based on current prices, a 20% parallel decrease in market prices to an equivalent of $55.60 per barrel of prompt-month (prices for delivery in the nearest contract month) oil and $2.62 per MMBtu of prompt-month natural gas would decrease the fair value of derivative assets by $107 million. A 20% parallel increase in prices to an equivalent of $83.40 per barrel of prompt-month oil and $3.93 per MMBtu of prompt-month natural gas would increase the fair value of derivative assets by $458 million as asset values rise faster than margin paid. Liquidity requirements of this program are not affected by changes in our credit rating.

The fair value of our to-be-announced residential mortgage-backed securities and interest rate swap derivative contracts is affected by changes in interest rates. Based on our assessment as of June 30, 2026, changes in interest rates would not materially impact regulatory capital or liquidity needed to support this portion of our customer risk management program.

- 24 -

---

Summary of Credit Loss Experience

Table 16 – Summary of Credit Loss Experience

(Dollars in thousands)

			Three Months Ended
			June 30, 2026						Mar. 31, 2026						Dec. 31, 2025						Sep. 30, 2025						June 30, 2025
Allowance for loan losses:
Beginning balance			$	277,719					$	275,860					$	277,692					$	277,049					$	278,594
Loans charged off			(1,305)						(3,176)						(2,353)						(4,348)						(1,313)
Recoveries of loans previously charged off			805						1,303						907						721						752
Net loans charged off			(500)						(1,873)						(1,446)						(3,627)						(561)
Provision for credit losses			255						3,732						(386)						4,270						(984)
Ending balance			$	277,474					$	277,719					$	275,860					$	277,692					$	277,049
Accrual for off-balance sheet credit risk from unfunded loan commitments:
Beginning balance			$	45,337					$	51,271					$	50,784					$	52,992					$	52,088
Provision for credit losses			142						(5,934)						487						(2,208)						904
Ending balance			$	45,479					$	45,337					$	51,271					$	50,784					$	52,992
Accrual for off-balance sheet credit risk associated with mortgage banking activities:
Beginning balance			$	5,147					$	2,934					$	3,030					$	3,111					$	3,060
Net loans charged off			135						—						(1)						(7)						(26)
Provision for credit losses			(283)						2,213						(95)						(74)						77
Ending balance			$	4,999					$	5,147					$	2,934					$	3,030					$	3,111
Allowance for credit losses related to investment (held-to-maturity) securities:
Beginning balance			$	191					$	202					$	208					$	196					$	193
Provision for credit losses			(114)						(11)						(6)						12						3
Ending balance			$	77					$	191					$	202					$	208					$	196
Total provision for credit losses			$	—					$	—					$	—					$	2,000					$	—
Average loans by portfolio segment:
Commercial			$	16,015,484					$	15,430,740					$	15,037,471					$	14,490,145					$	14,315,695
Commercial real estate			5,914,630						5,779,715						5,581,588						5,743,572						5,495,152
Loans to individuals			4,839,524						4,715,130						4,623,492						4,592,422						4,365,702
Net charge-offs (annualized) to average loans			0.01		%				0.03		%				0.02		%				0.06		%				0.01		%
Net charge-offs (annualized) to average loans by portfolio segment:
Commercial			—		%				0.02		%				0.02		%				0.08		%				—		%
Commercial real estate			—		%				—		%				—		%				(0.01)		%				0.01		%
Loans to individuals			0.05		%				0.10		%				0.06		%				0.05		%				0.05		%
Recoveries to gross charge-offs			61.69		%				41.03		%				38.55		%				16.58		%				57.27		%
Provision for loan losses (annualized) to average loans			—		%				0.06		%				(0.01)		%				0.07		%				(0.02)		%
Allowance for loan losses to loans outstanding at period end			1.02		%				1.06		%				1.08		%				1.12		%				1.14		%
Accrual for unfunded loan commitments to unfunded loan commitments			0.27		%				0.28		%				0.32		%				0.33		%				0.36		%
Combined allowance for loan losses and accrual for off-balance sheet credit risk from unfunded loan commitments to loans outstanding at period end			1.19		%				1.23		%				1.28		%				1.32		%				1.36		%

- 25 -

---

Allowance for Loan Losses and Accrual for Off-Balance Sheet Credit Risk from Unfunded Loan Commitments

Expected credit losses on assets carried at amortized cost are recognized over their expected lives based on models that measure the probability of default and loss given default over a 12-month reasonable and supportable forecast period. Models incorporate base case, downside, and upside macroeconomic variables such as real GDP growth, civilian unemployment rate, commercial real estate vacancy rates, and WTI oil prices on a probability weighted basis. See Note 4 to the Consolidated Financial Statements for additional discussion of methodology of allowance for loan losses.

Non-pass grade loans, which include loans especially mentioned, accruing substandard, and nonaccruing loans, totaled $520 million at June 30, 2026, a decrease of $9.0 million compared to March 31, 2026. Non-pass grade loans were composed primarily of $134 million, or 3%, of commercial services loans; $118 million, or 3%, of commercial healthcare loans; $113 million, or 2%, of commercial real estate loans; and $107 million, or 2%, of commercial general business loans. Nonaccruing loans increased $2.1 million during the quarter, loans especially mentioned increased $8.3 million, and accruing substandard loans decreased $19 million compared to the prior quarter. A summary of outstanding loan balances by risk grade is included in Note 4 to the Consolidated Financial Statements.

No provision for credit losses was necessary for the second quarter of 2026. An improvement in economic forecast assumptions, including GDP growth, lower unemployment, and improved vacancy rates, compared to the prior quarter was offset by the impact of loan growth during the quarter. The allowance for loan losses totaled $277 million, or 1.02% of outstanding loans, at June 30, 2026. Excluding residential mortgage loans guaranteed by U.S. government agencies, the allowance for loan losses was 509% of nonaccruing loans. The combined allowance for loan losses and accrual for off-balance sheet credit risk from unfunded loan commitments was $323 million, or 1.19% of outstanding loans and 592% of nonaccruing loans, at June 30, 2026.

The probability weighting of all scenarios in our reasonable and supportable forecast remained unchanged compared to the prior quarter. The sensitivity to management's economic scenario weighting may be quantified by comparing the results of weighting each economic scenario at 100%. For example, compared to a 100% base case scenario, a 100% downside case would result in an additional $186 million in quantitative reserve, while a 100% upside case would result in $5.9 million less quantitative reserve at June 30, 2026. Such sensitivity calculations do not necessarily reflect the nature and extent of future changes in the related allowance.

No provision for credit losses was necessary for the first quarter of 2026. The allowance for loan losses was $278 million, or 1.06% of outstanding loans, at March 31, 2026. Excluding residential mortgage loans guaranteed by U.S. government agencies, the allowance for loan losses was 532% of nonaccruing loans. The combined allowance for loan losses and accrual for off-balance sheet credit risk from unfunded loan commitments was $323 million, or 1.23% of outstanding loans and 618% of nonaccruing loans.

- 26 -

---

A summary of macroeconomic variables considered in developing our estimate of expected credit losses at June 30, 2026 follows:

			Base			Downside			Upside
Scenario probability weighting			50%			35%			15%
Economic outlook			Geopolitical conflicts remain isolated. Inflation measures move higher during the third quarter of 2026 due to temporary energy-related pressures, but improve as oil prices normalize. Core inflation remains elevated, reaching 2.7% by the second quarter of 2027. There are no rate cuts over the next four quarters, leaving the federal funds target range unchanged at 3.50% to 3.75% at the end of the second quarter of 2027. Higher energy prices negatively offset the One Big Beautiful Bill fiscal stimulus, and the labor market remains in its current low hire/low fire state.			Geopolitical conflicts remain isolated. Inflation reaccelerates and reduces real wages. This results in a significant decrease in consumer spending, which is compounded by a restrictive credit environment and declines in private sector investment. This pushes the United States into a recession with a contraction in economic activity and a sharp increase in the unemployment rate. The Federal Reserve is forced to adopt an accommodative monetary policy compared to the base case scenario and cut the federal funds rate significantly to encourage economic activity and job creation. In total, there are seven rate cuts over the next four quarters bringing the target range to 1.75% to 2.00% by the end of the second quarter of 2027. The continued conflict in the Middle East causes WTI prices to surge higher in the third quarter of 2026. This is followed by significant demand destruction for domestic oil combined with record levels of production, which leads to a sharp decline in oil prices beginning in the fourth quarter of 2026.			Geopolitical conflicts remain isolated. Inflation measures that moved higher during the second quarter of 2026 due to temporary energy-related pressures improve as oil prices quickly normalize through the second quarter of 2027. The impact of tariffs and restrictive immigration policies is minor. Core inflation improves and reaches 2.3% by the second quarter of 2027. There is one rate cut over the next four quarters, bringing the target range to 3.25% to 3.50% by the end of the second quarter of 2027. Benefits from the One Big Beautiful Bill and AI investments help lift consumer spending levels and labor force productivity, resulting in above-trend GDP growth.
Macro-economic factors			–GDP is forecasted to grow by 2.0% over the next 12 months. –Civilian unemployment rate of 4.3% in the third quarter of 2026 increases to 4.4% in the second quarter of 2027. –WTI oil prices are projected to average $76.96 per barrel over the next 12 months, with a peak of $80.22 in the third quarter of 2026 and falling 6% over the following three quarters.			–GDP is forecasted to contract 2.0% over the next 12 months. –Civilian unemployment rate of 5.2% in the third quarter of 2026 increases to 6.7% in the second quarter of 2027. –WTI oil prices are projected to average $59.93 per barrel over the next 12 months, with a peak of $95.67 in the third quarter of 2026 and falling 54% over the following three quarters.			–GDP is forecasted to grow by 2.4% over the next 12 months. –Civilian unemployment rate of 4.2% in the third quarter of 2026 falls to 4.0% by the second quarter of 2027. –WTI oil prices are projected to average $73.43 per barrel over the next 12 months, with a peak of $77.65 in the third quarter of 2026 and falling 10% over the following three quarters.

- 27 -

---

Net Loans Charged Off

Net charge-offs were $500 thousand, or 0.01% of average loans on an annualized basis, in the second quarter primarily driven by deposit account overdraft losses that are included in net charge-offs of loans to individuals. At June 30, 2026, net charge-offs for the trailing twelve months were $7.4 million, or 0.03% of average loans. Net charge-offs were $1.9 million, or 0.03% of average loans on an annualized basis, in the first quarter of 2026. At March 31, 2026, net charge-offs for the trailing twelve months were $7.5 million, or 0.03% of average loans.

Accrual for Off-Balance Sheet Credit Risk Associated with Mortgage Banking Activities

The accrual for off-balance sheet credit risk associated with mortgage banking activities includes consideration of credit risk related to certain residential mortgage loans sold into mortgage-backed securities in excess of amounts guaranteed by the VA, mortgage loans originated under community development loan programs that were sold to a U.S. government agency with full recourse, and mortgage loans sold to the FHLB through the MPF program.

We use publicly available long-term national data to estimate total loss given default for our off-balance sheet credit risk related to losses in excess of amounts guaranteed by the VA. This result is combined with probability of default output from our mortgage servicing rights model to estimate total expected loss. Then, we estimate the VA's guarantee percentage to determine our portion of the credit risk. This same publicly available national mortgage credit performance data is also used to estimate retained credit risk from contractual credit enhancement obligations on loans sold through the MPF program. Qualitative adjustments may be used, if necessary.

Allowance for Credit Losses Related to Investment (Held-to-Maturity) Securities

The expected credit losses principles apply to all financial assets measured at cost, including our investment (held-to-maturity) debt securities portfolio. Our investment portfolio includes municipal and other tax-exempt securities and other debt securities. Expected credit losses for these assets are based on the probability of default and loss given default assumptions that align with similarly graded loans. Qualitative adjustments may be used, if necessary.

- 28 -

---

Nonperforming Assets

As more fully described in Note 4 to the Consolidated Financial Statements, loans are generally classified as nonaccruing when it becomes probable that we will not collect the full contractual principal and interest. Real estate and other repossessed assets are assets acquired in partial or total forgiveness of loans. The assets are carried at the lower of cost as determined by fair value at the date of foreclosure or current fair value, less estimated selling costs. A summary of nonperforming assets follows in Table 17.

Table 17 – Nonperforming Assets

(Dollars in thousands)

						June 30, 2026						Mar. 31, 2026						Dec. 31, 2025						Sep. 30, 2025						June 30, 2025
Nonaccruing loans:
Commercial:
Healthcare						$	21,112					$	21,138					$	23,490					$	24,507					$	28,743
Services						2,928						1,260						6,135						7,647						11,329
Energy						—						—						—						31						40
General business						5,118						2,868						6,477						85						45
Total commercial						29,158						25,266						36,102						32,270						40,157
Commercial real estate						6,431						6,601						6,697						6,809						6,925
Loans to individuals:
Residential mortgage						18,768						20,175						18,263						21,255						20,654
Residential mortgage guaranteed by U.S. government agencies						7,585						7,768						8,586						7,348						6,978
Personal						200						194						4,712						4,712						4,613
Total loans to individuals						26,553						28,137						31,561						33,315						32,245
Total nonaccruing loans						62,142						60,004						74,360						72,394						79,327
Real estate and other repossessed assets						508						15						176						1,751						1,729
Total nonperforming assets						$	62,650					$	60,019					$	74,536					$	74,145					$	81,056
Total nonperforming assets excluding those guaranteed by U.S. government agencies						$	55,065					$	52,251					$	65,950					$	66,797					$	74,078
Allowance for loan losses to nonaccruing loans1						508.59		%				531.66		%				419.41		%				426.92		%				382.93		%
Combined allowance for loan losses and accrual for off-balance sheet credit risk from unfunded loan commitments to nonaccruing loans1						591.96		%				618.45		%				497.36		%				504.99		%				456.18		%
Nonperforming assets to outstanding loans and repossessed assets						0.23		%				0.23		%				0.29		%				0.30		%				0.33		%
Nonperforming assets to outstanding loans and repossessed assets1						0.20		%				0.20		%				0.26		%				0.27		%				0.31		%
Nonaccruing loans to outstanding loans						0.23		%				0.23		%				0.29		%				0.29		%				0.33		%
Nonaccruing commercial loans to outstanding commercial loans						0.18		%				0.16		%				0.24		%				0.22		%				0.28		%
Nonaccruing commercial real estate loans to outstanding commercial real estate loans						0.11		%				0.11		%				0.12		%				0.12		%				0.13		%
Nonaccruing loans to individuals to outstanding loans to individuals1						0.40		%				0.45		%				0.51		%				0.58		%				0.60		%
Accruing loans 90 days or more past due1						$	6,242					$	2,411					$	—					$	1,135					$	1,388

1     Excludes residential mortgages guaranteed by U.S. government agencies.

Nonaccruing loans increased $2.1 million compared to March 31, 2026. New nonaccruing loans identified in the second quarter totaled $8.5 million, offset by $3.4 million in payments received and $1.3 million in charge-offs. Nonaccruing general business loans increased $2.3 million and nonaccruing services loans increased $1.7 million, while nonaccruing loans to individuals decreased $1.6 million. The Company generally retains nonperforming assets to maximize potential recovery, which may cause future nonperforming assets to decrease more slowly.

- 29 -

---

A rollforward of nonperforming assets for the three and six months ended June 30, 2026, follows in Table 18.

Table 18 – Rollforward of Nonperforming Assets

(In thousands)

						Three Months Ended
						June 30, 2026
						Nonaccruing Loans																														Real Estate and Other Repossessed Assets						Total Nonperforming Assets
						Commercial						Commercial Real Estate						Loan to Individuals						Total
Balance, March 31, 2026						$	25,266					$	6,601					$	28,137					$	60,004											$	15					$	60,019
Additions						4,123						—						4,327						8,450												—						8,450
Payments						(119)						(170)						(3,125)						(3,414)												—						(3,414)
Charge-offs						(112)						—						(1,193)						(1,305)												—						(1,305)
Net gains (losses) and write-downs						—						—						—						—												92						92
Foreclosure of nonaccruing loans						—						—						(542)						(542)												542						—
Foreclosure of loans guaranteed by U.S. government agencies						—						—						(453)						(453)												—						(453)
Proceeds from sales						—						—						—						—												(141)						(141)
Return to accrual status						—						—						(598)						(598)												—						(598)
Balance, June 30, 2026						$	29,158					$	6,431					$	26,553					$	62,142											$	508					$	62,650
						Six Months Ended
						June 30, 2026
						Nonaccruing Loans																														Real Estate and Other Repossessed Assets						Total Nonperforming Assets
						Commercial						Commercial Real Estate						Loan to Individuals						Total
Balance, Dec. 31, 2025						$	36,102					$	6,697					$	31,561					$	74,360											$	176					$	74,536
Additions						5,844						—						10,731						16,575												—						16,575
Payments						(3,811)						(266)						(5,132)						(9,209)												—						(9,209)
Charge-offs						(1,547)						—						(2,934)						(4,481)												—						(4,481)
Net gains (losses) and write-downs						—						—						—						—												509						509
Foreclosure of nonperforming loans						—						—						(5,236)						(5,236)												5,236						—
Foreclosure of loans guaranteed by U.S. government agencies						—						—						(1,116)						(1,116)												—						(1,116)
Proceeds from sales						—						—						—						—												(5,413)						(5,413)
Return to accrual status						(3,678)						—						(1,321)						(4,999)												—						(4,999)
Other, net						(3,752)						—						—						(3,752)												—						(3,752)
Balance, June 30, 2026						$	29,158					$	6,431					$	26,553					$	62,142											$	508					$	62,650

We foreclose on loans guaranteed by U.S. government agencies in accordance with agency guidelines. Generally, these loans are not eligible for modification programs or have failed to comply with modified loan terms. Principal is guaranteed by agencies of the U.S. government, subject to limitations, and credit risk is limited. At foreclosure, these amounts are transferred to claims receivable accounts. These properties will be conveyed to the agencies once applicable criteria have been met. 

Real Estate and Other Repossessed Assets

Real estate and other repossessed assets totaled $508 thousand at June 30, 2026, an increase of $493 thousand compared to March 31, 2026. Real estate and other repossessed assets were composed primarily of $497 thousand of single family residential properties.

- 30 -

---

Liquidity and Capital

Our funding sources, which primarily include deposits and borrowings from the Federal Home Loan Banks and other banks, provide adequate liquidity to meet our operating needs. Based on the average balances for the second quarter of 2026, approximately 72% of our funding was provided by deposit accounts, 14% from borrowed funds, 11% from equity, and less than 1% from long-term subordinated debt. The loan to deposit ratio was 68% at both June 30, 2026 and March 31, 2026, providing significant on-balance sheet liquidity to meet future loan demand and contractual obligations.

Subsidiary Bank

Deposits and borrowed funds are the primary sources of liquidity for BOKF, NA, the wholly owned subsidiary bank of BOK Financial. We compete for retail and commercial deposits by offering a broad range of products and services and focusing on customer convenience. Retail deposit growth is supported through personal and small business checking, online bill paying services, mobile banking services, an extensive network of branch locations and ATMs, and our ExpressBank call center. Commercial deposit growth is supported by offering treasury management and lockbox services. We also acquire brokered deposits when the cost of funds is advantageous to other funding sources.

Table 19 – Average Deposits by Segment

(In thousands)

			Three Months Ended
			June 30, 2026						Mar. 31, 2026						Dec. 31, 2025						Sep. 30, 2025						June 30, 2025
Commercial Banking			$	18,918,188					$	18,306,337					$	18,492,793					$	18,161,486					$	17,424,707
Consumer Banking			8,592,876						8,389,039						8,346,245						8,330,481						8,266,824
Wealth Management			10,656,194						10,782,785						10,703,630						10,731,569						10,783,245
Subtotal			38,167,258						37,478,161						37,542,668						37,223,536						36,474,776
Funds Management and Other			1,062,866						1,502,098						2,444,941						1,257,710						1,661,940
BOK Financial Corporation			$	39,230,124					$	38,980,259					$	39,987,609					$	38,481,246					$	38,136,716

Average deposits for the second quarter of 2026 totaled $39.2 billion, a $250 million increase over the first quarter of 2026. Average interest-bearing transaction accounts increased $119 million and average time deposit balances increased $117 million. Average savings account balances increased $25 million, while average demand deposit balances decreased $11 million compared to the prior quarter.

Average Commercial Banking deposits increased $612 million over the first quarter of 2026, primarily attributable to a $662 million increase in interest-bearing transaction deposit balances, partially offset by a $37 million decrease in demand deposit balances. Our Commercial deposit portfolio is highly diversified across industries and customers. The highest concentration by industry within our Commercial deposit portfolio is our energy customers representing 10% of our total deposits.

Average Consumer Banking deposit balances increased $204 million over the prior quarter. Time deposit balances increased $80 million, demand deposit balances increased $66 million, interest-bearing transaction accounts increased $32 million, and savings accounts increased $25 million.

Average Wealth Management deposits decreased $127 million compared to the first quarter of 2026. Interest-bearing transaction account balances decreased $166 million and demand deposit balances decreased $29 million. Time deposits balances increased $69 million.

Average brokered deposits were 5% of total average deposits during the second quarter of 2026. Excluding the reciprocal component, brokered deposits were less than 1% of average deposits. Reciprocal deposit balances in excess of the $5 billion general threshold, defined by the FDIC, are included as brokered deposits. Average interest-bearing transaction accounts for the second quarter included $1.8 billion of brokered deposits, decreasing $279 million compared to the first quarter of 2026. Average time deposits for the second quarter of 2026 included $5.4 million of brokered deposits, an $18 million decrease compared to the first quarter of 2026. Period end brokered interest-bearing transaction accounts increased $118 million to $1.9 billion and period end brokered time deposits were consistent with the prior quarter at $5.4 million as of June 30, 2026.

- 31 -

---

On July 11, 2026, the 21st Century ROAD to Housing Act became effective and revised the reciprocal deposit exclusion from brokered deposit treatment by implementing a graduated threshold based on the Company's liabilities. Based on balances as of June 30, 2026, management estimates the Company's reciprocal deposit balances were below the revised threshold and would be excluded from brokered deposit treatment under the revised framework.

The distribution of our period end deposit account balances among principal markets follows in Table 20.

Table 20 – Period End Deposits by Principal Market Area

(In thousands)

						June 30, 2026						Mar. 31, 2026						Dec. 31, 2025						Sep. 30, 2025						June 30, 2025
Oklahoma:
Demand						$	3,482,203					$	3,463,094					$	3,492,243					$	3,520,203					$	3,589,146
Interest-bearing:
Transaction						13,623,048						13,629,679						13,732,961						13,352,070						13,537,068
Savings						563,466						561,079						532,284						520,995						521,734
Time						2,371,623						2,245,523						2,232,078						2,356,945						2,166,094
Total interest-bearing						16,558,137						16,436,281						16,497,323						16,230,010						16,224,896
Total Oklahoma						20,040,340						19,899,375						19,989,566						19,750,213						19,814,042
Texas:
Demand						2,178,864						2,071,766						2,177,256						2,194,177						2,082,652
Interest-bearing:
Transaction						7,167,229						6,447,755						6,691,395						6,427,135						6,203,081
Savings						148,701						153,501						149,593						147,560						155,027
Time						673,126						676,876						647,158						649,757						638,657
Total interest-bearing						7,989,056						7,278,132						7,488,146						7,224,452						6,996,765
Total Texas						10,167,920						9,349,898						9,665,402						9,418,629						9,079,417
Colorado:
Demand						977,110						881,440						1,152,203						929,383						1,040,223
Interest-bearing:
Transaction						2,210,988						2,072,825						2,137,579						2,204,899						1,989,284
Savings						56,735						58,605						54,809						53,768						55,326
Time						293,325						299,196						282,320						284,962						278,914
Total interest-bearing						2,561,048						2,430,626						2,474,708						2,543,629						2,323,524
Total Colorado						3,538,158						3,312,066						3,626,911						3,473,012						3,363,747
New Mexico:
Demand						599,831						580,900						580,400						591,330						609,205
Interest-bearing:
Transaction						1,596,275						1,447,506						1,405,940						1,376,694						1,416,741
Savings						102,306						99,848						95,630						94,180						94,930
Time						386,946						374,661						354,757						347,227						340,946
Total interest-bearing						2,085,527						1,922,015						1,856,327						1,818,101						1,852,617
Total New Mexico						2,685,358						2,502,915						2,436,727						2,409,431						2,461,822

- 32 -

---

						June 30, 2026						Mar. 31, 2026						Dec. 31, 2025						Sep. 30, 2025						June 30, 2025
Arizona:
Demand						351,429						398,102						365,007						368,432						385,442
Interest-bearing:
Transaction						1,369,657						1,439,796						1,450,416						1,406,300						1,467,509
Savings						9,787						11,593						14,656						13,571						10,536
Time						73,261						73,912						72,286						71,886						72,041
Total interest-bearing						1,452,705						1,525,301						1,537,358						1,491,757						1,550,086
Total Arizona						1,804,134						1,923,403						1,902,365						1,860,189						1,935,528
Kansas/Missouri:
Demand						248,190						271,399						281,263						282,235						269,408
Interest-bearing:
Transaction						1,199,349						1,203,155						1,194,500						1,151,956						1,169,161
Savings						16,782						16,222						14,256						14,251						13,719
Time						35,686						38,542						37,820						37,563						35,768
Total interest-bearing						1,251,817						1,257,919						1,246,576						1,203,770						1,218,648
Total Kansas/Missouri						1,500,007						1,529,318						1,527,839						1,486,005						1,488,056
Arkansas:
Demand						24,034						27,628						33,558						21,416						22,685
Interest-bearing:
Transaction						75,872						111,487						237,279						64,174						61,079
Savings						2,703						2,859						2,695						2,411						2,485
Time						17,315						18,099						12,664						14,538						17,248
Total interest-bearing						95,890						132,445						252,638						81,123						80,812
Total Arkansas						119,924						160,073						286,196						102,539						103,497
Total BOK Financial deposits						$	39,855,841					$	38,677,048					$	39,435,006					$	38,500,018					$	38,246,109

Estimated uninsured deposits totaled $21.2 billion, or 53% of our total deposits, at June 30, 2026. In addition to insured deposits, we also hold $4.3 billion of collateralized deposits. Municipalities, Native American tribal governments, and certain trust-related deposits are all required to be collateralized. Excluding the impact of collateralized deposits and deposits related to consolidated subsidiaries, our uninsured and uncollateralized deposit level is $16.2 billion, or 41% of total deposits, at June 30, 2026.

In addition to deposits, liquidity for the subsidiary bank is provided primarily by federal funds purchased, securities repurchase agreements, and Federal Home Loan Bank borrowings. Federal funds purchased consist primarily of unsecured, overnight funds acquired from other financial institutions. Funds are primarily purchased from bankers' banks and Federal Home Loan Banks from across the country. The largest single source of wholesale federal funds purchased totaled $750 million at June 30, 2026. Securities repurchase agreements generally mature within 90 days and are secured by certain AFS and trading securities. Federal Home Loan Bank borrowings are generally short term and are secured by a blanket pledge of eligible collateral (generally unencumbered U.S. Treasury and agency mortgage-backed securities, 1-4 family residential mortgage loans, multifamily, and other qualifying commercial real estate loans). Amounts borrowed from the Federal Home Loan Bank of Topeka averaged $6.9 billion during the quarter, compared to $5.3 billion in the first quarter of 2026.

At June 30, 2026, management estimates a total potential secured borrowing capacity of approximately $28.6 billion. This includes current available secured capacity of $24.7 billion from the use of programs available to U.S. banks from the Federal Home Loan Banks and Federal Reserve Banks and an estimated $3.9 billion of other sources that could be converted into additional secured capacity.

- 33 -

---

A summary of other borrowings for BOK Financial on a consolidated basis follows in Table 21.

Table 21 – Borrowed Funds

(Dollars in thousands)

												Three Months Ended June 30, 2026																								Three Months Ended Mar. 31, 2026
						June 30, 2026						Average Balance During the Quarter						Rate						Maximum Outstanding At Any Month End During the Quarter						Mar. 31, 2026						Average Balance During the Quarter						Rate						Maximum Outstanding At Any Month End During the Quarter
Funds purchased						$	1,349,970					$	333,158					3.78		%				$	1,349,970					$	495,792					$	658,684					3.39		%				$	703,162
Repurchase agreements						153,946						187,723						1.87		%				172,283						219,677						265,544						1.66		%				351,377
Other borrowings:
FHLB advances						3,030,000						6,880,440						3.86		%				5,430,000						5,700,000						5,301,280						3.89		%				5,700,000
GNMA repurchase liability						34,118						31,971						3.89		%				34,118						33,485						35,994						3.93		%				37,529
Other						9,877						10,040						9.67		%				10,027						20,019						11,787						6.47		%				20,019
Total other borrowings						3,073,995						6,922,451						3.88		%										5,753,504						5,349,061						3.90		%
Subordinated debentures1						396,661						396,642						6.25		%				396,661						396,625						396,606						6.14		%				396,625
Total other borrowed funds						$	4,974,572					$	7,839,974					3.95		%										$	6,865,598					$	6,669,895					3.90		%

1    BOKF, NA only.

BOKF, NA also has a liability related to the repurchase of certain delinquent residential mortgage loans previously sold into GNMA mortgage pools. Interest is payable monthly at rates contractually due to investors if delinquent loans are not repurchased from the GNMA mortgage pools.

Parent Company

At June 30, 2026, cash and interest-bearing cash and cash equivalents held by the parent company totaled $92 million. The primary sources of liquidity for BOK Financial are cash on hand and dividends from BOKF, NA. Dividends from the subsidiary bank are limited by various banking regulations to net profits, as defined, for the year plus retained profits for the two preceding years. Dividends are further restricted by minimum capital requirements. At June 30, 2026, based upon the most restrictive limitations as well as management's internal capital policy, BOKF, NA could declare up to $555 million of dividends. Dividend constraints may be alleviated through increases in retained earnings, capital issuances, or changes in risk weighted assets. Future losses or increases in required regulatory capital at the bank could affect its ability to pay dividends to the parent company.

Our equity capital at June 30, 2026 was $6.1 billion, a $110 million increase compared to March 31, 2026. Net income less cash dividends paid increased equity $138 million during the second quarter of 2026. Changes in interest rates resulted in a $25 million increase in the accumulated other comprehensive loss compared to March 31, 2026. Capital is managed to maximize long-term value to the shareholders. Factors considered in managing capital include projections of future earnings including expected benefits from lower federal income tax rates, asset growth and acquisition strategies, and regulatory requirements. Capital management may include subordinated debt or perpetual preferred stock issuance, share repurchase, and stock and cash dividends.

On July 29, 2025, the Board authorized the Company to purchase up to five million common shares of Company stock, subject to market conditions, securities law, and other regulatory compliance limitations. Under this authority, shares may be repurchased on the open market, including plans complying with rules 10b5-1 and 10b-18, which includes plans using accelerated share repurchases. As of June 30, 2026, the Company had repurchased 2,985,480 shares under this authorization. The Company repurchased 2,519 shares of common stock at an average price of $129.89 per share in the second quarter of 2026. We view share buybacks opportunistically, but within the context of maintaining our strong capital position.

- 34 -

---

The Company entered into ASR transactions totaling $250 million in November 2025. Upon execution, the Company received an initial delivery of 2,100,840 shares, which were recorded as treasury stock. The remaining portion of the ASR was accounted for as a forward contract classified in equity. The forward contract was settled in May 2026 in accordance with the agreement based on the volume-weighted average price of the Company's common stock during the contractual pricing period of approximately $123 per share. The settlement amount, adjusted for the terms of the agreement, was recorded as an adjustment to treasury stock.

BOK Financial and BOKF, NA are subject to various capital requirements administered by federal agencies. Failure to meet minimum capital requirements, including a capital conservation buffer, can result in certain mandatory and possibly additional discretionary actions by regulators that could have a material impact on operations including restrictions on capital distributions from dividends and share repurchases and executive bonus payments. These capital requirements include quantitative measures of assets, liabilities, and off-balance sheet items. The capital standards are also subject to qualitative judgments by the regulators.

A summary of minimum capital requirements, including a capital conservation buffer, follows in Table 22. A bank which falls below these levels, including the capital conservation buffer, would be subject to regulatory restrictions on capital distributions (including, but not limited to, dividends and share repurchases) and executive bonus payments.

Capital and other performance ratios for BOK Financial on a consolidated basis are presented in Table 22.

Table 22 – Capital and Performance Ratios

						Minimum Capital Requirement						Capital Conservation Buffer						Minimum Capital Requirement Including Capital Conservation Buffer						June 30, 2026						Mar. 31, 2026						June 30, 2025
Capital:
Common equity Tier 1						4.50		%				2.50		%				7.00		%				12.89		%				12.61		%				13.59		%
Tier 1 capital						6.00		%				2.50		%				8.50		%				12.89		%				12.61		%				13.60		%
Total capital						8.00		%				2.50		%				10.50		%				14.67		%				14.39		%				14.48		%
Tier 1 leverage						4.00		%				N/A						4.00		%				9.81		%				9.85		%				9.88		%
																								Three Months Ended
																								June 30, 2026						Mar. 31, 2026						June 30, 2025
Average total equity to average assets																								11.07		%				11.34		%				11.08		%
Tangible common equity ratio1																								9.61		%				9.29		%				9.63		%
Performance Ratios:
Return on average equity																								11.73		%				10.49		%				9.70		%
Return on average tangible common equity1																								14.27		%				12.78		%				11.94		%

1    See Explanation and Reconciliation of Non-GAAP Measures following.

Off-Balance Sheet Arrangements

See Note 4 to the Consolidated Financial Statements for a discussion of the Company's significant off-balance sheet commitments.

- 35 -

---

Explanation and Reconciliation of Non-GAAP Measures

Table 23 provides a reconciliation of the non-GAAP measures with financial measures defined by GAAP.

Table 23 – Non-GAAP Measures

(Dollars in thousands)

						June 30, 2026						Mar. 31, 2026						Dec. 31, 2025						Sep. 30, 2025						June 30, 2025
Reconciliation of tangible common equity ratio:
Total shareholders' equity						$	6,083,106					$	5,973,175					$	5,918,646					$	6,022,535					$	5,890,888
Less: Goodwill and intangible assets, net						1,074,577						1,077,052						1,079,501						1,082,125						1,084,749
Tangible common equity						$	5,008,529					$	4,896,123					$	4,839,145					$	4,940,410					$	4,806,139
Total assets						$	53,179,287					$	53,760,405					$	52,237,501					$	50,193,387					$	50,998,077
Less: Goodwill and intangible assets, net						1,074,577						1,077,052						1,079,501						1,082,125						1,084,749
Tangible assets						$	52,104,710					$	52,683,353					$	51,158,000					$	49,111,262					$	49,913,328
Tangible common equity ratio						9.61		%				9.29		%				9.46		%				10.06		%				9.63		%
Reconciliation of return on average tangible common equity:
Total average shareholders' equity						$	6,038,651					$	6,022,247					$	5,959,186					$	5,960,711					$	5,791,275
Less: Average goodwill and intangible assets, net						1,075,733						1,078,240						1,080,758						1,083,390						1,086,991
Average tangible common equity						$	4,962,918					$	4,944,007					$	4,878,428					$	4,877,321					$	4,704,284
Net income attributable to BOK Financial Corporation shareholders						$	176,539					$	155,766					$	177,301					$	140,894					$	140,018
Return on average tangible common equity						14.27		%				12.78		%				14.42		%				11.46		%				11.94		%
Calculation of efficiency ratio:
Total other operating expense						$	361,679					$	354,166					$	361,054					$	369,770					$	354,503
Less: Amortization of intangible assets						2,390						2,443						2,656						2,656						2,656
Numerator for efficiency ratio						$	359,289					$	351,723					$	358,398					$	367,114					$	351,847
Less: FDIC special assessment						—						—						(9,479)						(1,209)						(523)
Adjusted numerator for efficiency ratio						$	359,289					$	351,723					$	367,877					$	368,323					$	352,370
Net interest income						$	351,830					$	342,554					$	345,281					$	337,646					$	328,166
Add: Tax-equivalent adjustment						2,719						2,610						2,555						2,565						2,574
Tax-equivalent net interest income						354,549						345,164						347,836						340,211						330,740
Add: Total other operating revenue						237,572						211,268						244,282						210,709						207,098
Less: Gain (loss) on available-for-sale securities, net						(4,645)						—						1,748						213						—
Denominator for efficiency ratio						$	596,766					$	556,432					$	590,370					$	550,707					$	537,838
Less: Gain on sale of merchant banking investment						—						—						23,475						—						—
Less: Gain on exchange of Visa shares						30,908						—						—						—						—
Adjusted denominator for efficiency ratio						$	565,858					$	556,432					$	566,895					$	550,707					$	537,838
Efficiency ratio						60.21		%				63.21		%				60.71		%				66.66		%				65.42		%
Efficiency ratio excluding adjustments						63.49		%				63.21		%				64.89		%				66.88		%				65.52		%
Reconciliation of pre-provision net revenue:
Net income before taxes						$	227,723					$	199,656					$	228,509					$	176,585					$	180,761
Add: Provision for credit losses						—						—						—						2,000						—
Less: Net income (loss) attributable to non-controlling interests						43						(46)						(35)						(23)						52
Pre-provision net revenue						$	227,680					$	199,702					$	228,544					$	178,608					$	180,709

- 36 -

---

						June 30, 2026						Mar. 31, 2026						Dec. 31, 2025						Sep. 30, 2025						June 30, 2025
Information on net interest income and net interest margin excluding trading activities:
Net interest income						$	351,830					$	342,554					$	345,281					$	337,646					$	328,166
Less: Trading activities net interest income						18,283						15,366						13,211						14,325						16,138
Net interest income excluding trading activities						333,547						327,188						332,070						323,321						312,028
Add: Tax-equivalent adjustment						2,719						2,610						2,555						2,565						2,574
Tax-equivalent net interest income excluding trading activities						$	336,266					$	329,798					$	334,625					$	325,886					$	314,602
Average interest-earning assets						$	48,776,712					$	47,772,044					$	46,590,610					$	46,429,240					$	46,984,071
Less: Average trading activities interest-earning assets						5,876,732						5,617,531						5,295,598						5,603,200						6,876,788
Average interest-earning assets excluding trading activities						$	42,899,980					$	42,154,513					$	41,295,012					$	40,826,040					$	40,107,283
Net interest margin on average interest-earning assets						2.91		%				2.90		%				2.98		%				2.91		%				2.80		%
Net interest margin on average trading activities interest-earning assets						1.25		%				1.05		%				1.04		%				1.07		%				0.93		%
Net interest margin on average interest-earning assets excluding trading activities						3.13		%				3.15		%				3.22		%				3.16		%				3.12		%
Reconciliation of adjusted net income and earnings per share:
Net income attributable to BOK Financial Corporation shareholders						$	176,539					$	155,766					$	177,301					$	140,894					$	140,018
Impact of FDIC special assessment benefit, net of tax						—						—						(7,239)						(923)						(399)
Gain on exchange of Visa shares, net of tax						(23,604)						—						—						—						(2,340)
Loss on repositioning of available-for-sale securities portfolio, net of tax						3,547						—						—						—						—
Gain on sale of merchant banking investment, net of tax						—						—						(17,928)						—						—
Adjusted net income						$	156,482					$	155,766					$	152,134					$	139,971					$	137,279
Earnings per share						$	2.92					$	2.58					$	2.89					$	2.22					$	2.19
Impact of FDIC special assessment benefit, net of tax						—						—						(0.12)						(0.01)						(0.01)
Gain on exchange of Visa shares, net of tax						(0.39)						—						—						—						(0.04)
Loss on repositioning of available-for-sale securities portfolio, net of tax						0.06						—						—						—						—
Gain on sale of merchant banking investment, net of tax						—						—						(0.29)						—						—
Adjusted earnings per share						$	2.59					$	2.58					$	2.48					$	2.21					$	2.14

- 37 -

---

Explanation of Non-GAAP Measures

The tangible common equity ratio and return on average tangible common equity are primarily based on total shareholders' equity, which includes unrealized gains and losses on AFS securities, less intangible assets and equity that do not benefit common shareholders. These measures are valuable indicators of a financial institution's capital strength since they eliminate intangible assets from shareholders' equity and retain the effect of unrealized losses on securities and other components of accumulated other comprehensive income in shareholders' equity.

The efficiency ratio and adjusted efficiency ratio measure the company's ability to use its assets and manage its liabilities effectively in the current period.

Pre-provision net revenue is a measure of revenue less expenses and is calculated before provision for credit losses and income tax expense. This financial measure is frequently used by investors and analysts and enables them to assess a company's ability to generate earnings to cover credit losses through a credit cycle. It also provides an additional basis for comparing the results of operations between periods by isolating the impact of the provision for credit losses, which can vary significantly between periods.

Net interest income and net interest margin excluding trading activities removes the effect of trading activities on these metrics allowing management and investors to assess the performance of the company's core lending and deposit activities without the associated volatility from trading activities.

We believe adjusting net income and earnings per share for notable non-core items enhances comparability of results with prior periods, demonstrates the impact of significant items, and provides a useful measure for determining the company's expenses that are core to our business operations and are expected to recur over time.

Market Risk

Market risk is a broad term for the risk of economic loss due to adverse changes in the fair value of a financial instrument. These changes may be the result of various factors, including interest rates, foreign exchange rates, commodity prices, or equity prices. Financial instruments that are subject to market risk can be classified either as held for trading or held for purposes other than trading. Market risk excludes changes in fair value due to the credit of the individual issuers of financial instruments.

BOK Financial is subject to market risk primarily through the effect of changes in interest rates on both its assets held for purposes other than trading and trading assets. The effects of other changes, such as foreign exchange rates, commodity prices, or equity prices do not pose significant market risk to BOK Financial. BOK Financial has no material investments in assets that are affected by changes in foreign exchange rates or equity prices. Energy and other commodity product derivative contracts, which are affected by changes in commodity prices, are matched against offsetting contracts as previously discussed.

The Asset/Liability Committee is responsible for managing market risk in accordance with policy limits established by the Board of Directors. The Committee monitors projected variations in net interest income, net income, and economic value of equity due to specified changes in interest rates. These limits also set maximum levels for short-term borrowings, short-term assets, public funds, and brokered deposits and establish minimum levels for unpledged assets, among other things. Further, the Board has approved market risk limits for fixed income trading, mortgage pipeline, and mortgage servicing assets inclusive of economic hedge benefits. Exposure is measured daily and compliance is reviewed monthly. Deviations from the Board approved limits, which periodically occur throughout the reporting period, may require management to develop and execute plans to reduce exposure. These plans are subject to escalation to and approval by the Board.

The simulations used to manage market risk are based on numerous assumptions regarding the effects of changes in interest rates on the timing and extent of repricing characteristics, future cash flows, and customer behavior. These assumptions are inherently uncertain and, as a result, models cannot precisely estimate or precisely predict the impact of higher or lower interest rates. Actual results will differ from simulated results due to timing, magnitude and frequency of interest rate changes, market conditions, and management strategies, among other factors.

- 38 -

---

Interest Rate Risk – Other than Trading

 

As previously noted in the Net Interest Income section of this report, management has implemented strategies to manage the Company's balance sheet exposure to changes in interest rates over a twelve-month period within established policy limits. The effectiveness of these strategies in managing the overall interest rate risk is evaluated through the use of an asset/liability model. BOK Financial performs a sensitivity analysis to identify more dynamic interest rate risk exposures, including embedded option positions, on net interest income. A simulation model is used to estimate the effect of changes in interest rates on our performance across multiple interest rate scenarios. Our current internal policy limit for net interest income variation due to a 200 basis point parallel change in market interest rates over twelve months is a maximum decline of 8.5%. Management also reviews alternative rate changes and time periods.

The Company's primary interest rate exposures include the Federal Funds rate, which affects short-term borrowings, and the prime lending rate, SOFR, which is the basis for much of the variable rate loan pricing. Additionally, residential mortgage rates directly affect the prepayment speeds for residential mortgage-backed securities and MSR. Derivative financial instruments and other financial instruments used for purposes other than trading are included in this simulation. In addition, the impact on the level and composition of demand deposit accounts and other core deposit balances resulting from a significant increase in short-term market interest rates and the overall interest rate environment is likely to be material. The simulation incorporates assumptions regarding the effects of such changes based on a combination of historical analysis and expected behavior. The impact of planned growth and new business activities is factored into the simulation model.

The interest rate sensitivity in Table 24 indicates management's estimation of the impact of rate changes on net interest income. Should deposit costs be 10% more sensitive to changes in rates, the variation in net interest income over the next twelve months would be 1.47%, or $22.1 million, for the 100 basis point decrease scenario. Alternatively, should deposit funding costs be 10% less sensitive to changes in rates, the variation in net interest income over the next twelve months would be 0.22%, or $3.3 million, for the 100 basis point decrease scenario. Additionally, in a flattening yield curve scenario where long-term rates increase by 100 basis points and short-term rates increase by 200 basis points, net interest income would decrease approximately 4.09%, or $61.3 million.

Table 24 – Interest Rate Sensitivity

(Dollars in thousands)

						June 30, 2026																								Mar. 31, 2026
						200 bp Increase						100 bp Increase						100 bp Decrease						200 bp Decrease						200 bp Increase						100 bp Increase						100 bp Decrease						200 bp Decrease
Anticipated impact over the next twelve months on net interest income						$	(30,900)					$	(13,700)					$	12,700					$	29,600					$	(27,600)					$	(12,000)					$	11,200					$	26,900
						(2.06)		%				(0.91)		%				0.85		%				1.97		%				(1.86)		%				(0.81)		%				0.76		%				1.81		%
Anticipated impact over months twelve through twenty-four on net interest income						$	(7,000)					$	5,100					$	(10,500)					$	(16,800)					$	(2,500)					$	7,400					$	(11,900)					$	(17,700)
						(0.44)		%				0.32		%				(0.66)		%				(1.05)		%				(0.16)		%				0.46		%				(0.74)		%				(1.11)		%

BOK Financial is also subjected to market risk through changes in the fair value of MSR. Changes in the fair value of MSR are highly dependent on changes in primary mortgage rates offered to borrowers, intermediate-term interest rates that affect the value of custodial funds, and assumptions about servicing revenues, servicing costs, and discount rates. As primary mortgage rates increase, prepayment speeds slow and the value of our MSR increases. As primary mortgage rates fall, prepayment speeds increase and the value of our MSR decreases.

We maintain a portfolio of financial instruments which may include debt securities issued by the U.S. government or its agencies and interest rate derivative contracts, held as an economic hedge of the changes in the fair value of our MSR. Composition of this portfolio will change based on our assessment of market risk. Changes in the fair value of residential mortgage-backed securities are highly dependent on changes in secondary mortgage rates required by investors, and interest rate derivative contracts are highly dependent on changes in other market interest rates. While primary and secondary mortgage rates generally move in the same direction, the spread between them may widen and narrow due to market conditions and government intervention. Changes in the forward-looking spread between the primary and secondary rates can cause significant earnings volatility.

Management performs a stress test to measure market risk due to changes in interest rates inherent in its MSR portfolio and hedges. The stress test shocks applicable interest rates up and down 50 basis points and calculates an estimated change in fair

- 39 -

---

value, net of economic hedging activity, that may result. The Board has approved a $20 million market risk limit for MSR, net of economic hedges.

Table 25 – MSR Asset and Hedge Sensitivity Analysis

(In thousands)

						June 30, 2026												Mar. 31, 2026
						Up 50 bp						Down 50 bp						Up 50 bp						Down 50 bp
MSR Asset						$	10,471					$	(13,875)					$	11,780					$	(15,136)
MSR Hedge						(11,619)						11,703						(13,444)						13,607
Net Exposure						$	(1,148)					$	(2,172)					$	(1,664)					$	(1,529)

Trading Activities

The Company bears market risk by originating RMHFS. RMHFS are generally outstanding for 60 to 90 days, which represents the typical period from commitment to originate a loan to sale of the closed loan to an investor. Primary mortgage interest rate changes during this period affect the value of RMHFS commitments and loans. We use forward sale contracts to mitigate market risk on all closed mortgage loans held for sale and on an estimate of mortgage loan commitments that are expected to result in closed loans.

A variety of methods are used to monitor market risk of mortgage origination activities. These methods include daily marking of all positions to market value, independent verification of inventory pricing, and revenue sensitivity limits.

Management performs a stress test to measure market risk due to changes in interest rates inherent in the mortgage production pipeline. The stress test shocks applicable interest rates up and down 50 basis points and calculates an estimated change in fair value, net of economic hedging activity, that may result. The Board has approved a $3 million market risk limit for the mortgage production pipeline, net of forward sale contracts.

Table 26 – Mortgage Pipeline Sensitivity Analysis

(In thousands)

						Three Months Ended																																				Six Months Ended
						June 30, 2026												Mar. 31, 2026																		June 30, 2026												June 30, 2025
						Up 50 bp						Down 50 bp						Up 50 bp						Down 50 bp																		Up 50 bp						Down 50 bp						Up 50 bp						Down 50 bp
Average1						$	(167)					$	(160)					$	(229)					$	(232)																	$	(198)					$	(196)					$	(145)					$	(64)
Low2						(97)						(93)						(106)						(141)																		(97)						(93)						(37)						46
High3						(296)						(224)						(451)						(404)																		(451)						(404)						(242)						(161)
Period End						(296)						(93)						(164)						(170)																		(296)						(93)						(94)						(38)

1    Average represents the simple average of each daily value observed during the reporting period.

2    Low represents least risk of loss in fair value measured as the smallest negative value or the largest positive value observed daily during the reporting period.

3    High represents the greatest risk of loss in fair value measured as the largest negative value or the smallest positive value observed daily during the reporting period.

BOK Financial enters into trading activities both as an intermediary for customers and for its own account. As an intermediary, we take positions in securities, generally residential mortgage-backed securities, government agency securities, and municipal bonds. These securities are purchased for resale to customers, which include individuals, corporations, foundations, and financial institutions. On a limited basis, we may also take trading positions in U.S. Treasury securities, residential mortgage-backed securities, and municipal bonds to enhance returns on securities portfolios. Both of these activities involve interest rate risk, liquidity risk, and price risk. BOK Financial has an insignificant exposure to foreign exchange risk and does not take positions in commodity derivatives.

A variety of methods are used to monitor and manage the market risk of trading activities. These methods include daily marking of all positions to market value, independent verification of inventory pricing, and position limits for each trading activity. Risk management tools include VaR, stress testing, and sensitivity analysis. Economic hedges in either the futures or cash markets may be used to reduce the risk associated with some trading programs. Basis risk can result when trading asset values and the instruments used to hedge them move at different rates.

- 40 -

---

VaR measures the potential loss of a given position or portfolio of positions at a specified confidence level and time horizon. BOK Financial utilizes a historical VaR methodology to measure and aggregate risks across its covered trading positions. For Market Risk Rule purposes, the Company calculates VaR using a historical simulation approach and measures the potential trading losses using a 10-day holding period and a 99% confidence level.

Due to inherent limitations of the VaR methodology, including its reliance on past market behavior, which might not be indicative of future market performance, VaR is only one of several tools used to measure and manage market risk. Other tools used to actively manage market risk include stress testing (SVaR) and sensitivity analysis.

SVaR is calculated using the same internal models as used for the VaR-based measure. SVaR is calculated over a ten-day holding period at a one-tail, 99% confidence level, and employs a historical simulation approach based on a continuous twelve-month historical window selected to reflect a period of significant financial stress for the Company's trading portfolio.

The trading portfolio's VaR and SVaR profiles are influenced by a variety of factors, including the size and composition of the portfolio, market volatility, and the correlation between different positions. A portfolio of trading positions is typically less risky than the sum of the risk from each of the individual sub-portfolios because, under normal market conditions, risk within each category partially offsets the exposure to other risk categories. Table 27 below summarizes certain VaR and SVaR based measures for the three months ended June 30, 2026, March 31, 2026, June 30, 2025, and March 31, 2025.

Table 27 – VaR and SVaR Measures

(In thousands)

						Three Months Ended
						June 30, 2026												Mar. 31, 2026															June 30, 2025												Mar. 31, 2025
						10 day 99% VaR						10 day 99% SVaR						10 day 99% VaR						10 day 99% SVaR															10 day 99% VaR						10 day 99% SVaR						10 day 99% VaR						10 day 99% SVaR
Average1						$	4,823					$	7,424					$	3,876					$	7,353														$	1,897					$	7,046					$	3,370					$	13,231
Low						2,653						5,079						1,666						5,056															1,077						4,002						1,529						5,711
High						6,723						10,497						5,640						11,100															4,697						12,874						6,272						20,652
Period End						4,503						6,766						2,647						6,514															1,736						6,158						2,831						10,768

1    Average represents the simple average of each daily value observed during the reporting period.

The Company monitors the accuracy of internal VaR models and modeling processes by back-testing model performance. The Company updates historical data used by the VaR model on a regular basis, and model validators independent of business lines perform regular validations to assess model input, processing and reporting components. These models are required to be independently validated and approved prior to implementation.

Limit Structure

Beyond VaR and SVaR described above, Management also performs a sensitivity analysis to measure market risk from changes in interest rates on its trading portfolio. Applicable interest rates are shocked up and down 50 basis points, calculating an estimated change in fair value, net of economic hedging activity that may result. The Board has approved a $14 million interest rate risk limit for the trading portfolio, net of economic hedges.

Table 28 – Trading Sensitivity Analysis

(In thousands)

						Three Months Ended																																				Six Months Ended
						June 30, 2026												Mar. 31, 2026																		June 30, 2026												June 30, 2025
						Up 50 bp						Down 50 bp						Up 50 bp						Down 50 bp																		Up 50 bp						Down 50 bp						Up 50 bp						Down 50 bp
Average1						$	(4,341)					$	5,782					$	(2,872)					$	6,453																	$	(3,618)					$	6,106					$	(782)					$	4,182
Low2						2,852						10,255						2,690						11,992																		2,852						11,992						3,602						10,934
High3						(8,126)						(186)						(6,644)						87																		(8,126)						(186)						(7,841)						(379)
Period End						(5,777)						8,538						(69)						1,665																		(5,777)						8,538						2,982						1,616

1    Average represents the simple average of each daily value observed during the reporting period.

2    Low represents least risk of loss in fair value measured as the smallest negative value or the largest positive value observed daily during the reporting period.

3    High represents the greatest risk of loss in fair value measured as the largest negative value or the smallest positive value observed daily during the reporting period.

- 41 -

---

Model Risk Management

BOK Financial maintains an independent Model Risk Management program to validate models are conceptually sound, computationally accurate, are performing as expected, and are in line with their intended use. Model Risk Management also enforces the Company's model risk governance program that defines roles and responsibilities, including the authority to levy findings requiring remediation and to restrict model usage.

Model Validation

Model Risk Management maintains independence from both the developers and users of the models. Model validations assess the data, theory, implementation, outcomes, and governance of each model and corresponding scenario. Each model receives a model risk assessment, which determines the frequency and scope of validation activities. Validations comprise an evaluation of model performance as well as a model's potential limitations given its particular assumptions or weaknesses. Based on the results of the review, Model Risk Management determines whether the use case for the model is appropriate. The ultimate validation results may require remediation actions from the business line. Model validation results are communicated with one of the following three outcomes: "Approved for use," "Provisional approval," or "Rejected."

Controls and Procedures

 

As required by Exchange Act Rule 13a-15(b), BOK Financial's management, including the Chief Executive Officer and Chief Financial Officer, conducted an evaluation as of the end of the period covered by their reports, of the effectiveness of the Company's disclosure controls and procedures as defined in Exchange Act Rule 13a-15(e). Based on that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that the disclosure controls and procedures were effective as of the end of the period covered by this report. As required by Exchange Act Rule 13a-15(d), BOK Financial's management, including the Chief Executive Officer and Chief Financial Officer, also conducted an evaluation of the Company's internal controls over financial reporting to determine whether any changes occurred during the quarter covered by this report that have materially affected, or are reasonably likely to materially affect, the Company's internal controls over financial reporting. Based on that evaluation, there has been no such change during the quarter covered by this report.

Forward-Looking Statements

This report contains forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995 that are based on management's beliefs, assumptions, current expectations, estimates and projections about BOK Financial Corporation, the financial services industry and the economy generally. Words such as “anticipates,” “believes,” “estimates,” “expects,” “forecasts,” “plans,” “outlook,” “projects,” “will,” “intends,” “may,” “could,” “should,” “would,” “potential,” “continue,” “seek,” “target,” 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, allowance for uncertain tax positions, accruals for loss contingencies and valuation of mortgage servicing rights involve judgments as to expected events and are inherently forward-looking statements. Assessments that acquisitions and growth endeavors will be profitable are 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 and for which BOK Financial assumes no responsibility for the accuracy or completeness. These various forward-looking 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. All statements other than statements of historical fact are forward-looking statements. 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: changes in government; changes in governmental economic policy, including tariffs; changes in commodity prices; interest rates and interest rate relationships; inflation; demand for products and services; the degree of competition by traditional and nontraditional competitors; changes in banking regulations; tax laws; prices, levies and assessments; the impact of technological advances; trends in customer behavior as well as their ability to repay loans; credit quality deterioration; cybersecurity incidents and data breaches; operational failures or interruptions; liquidity risks; capital adequacy requirements; litigation and regulatory enforcement actions; and other risks detailed in BOK Financial Corporation’s filings with the Securities and Exchange Commission. BOK Financial Corporation 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, except as required by applicable law or regulation.

Annualized, pro forma, projected and estimated numbers are used for illustrative purpose only, are not forecasts and may not reflect actual results.

- 42 -

---

In this report we may sometimes use non-GAAP financial measures. Please note that although non-GAAP financial measures may provide useful insight to analysts, investors, and regulators, they should not be considered in isolation or relied upon as a substitute for analysis using GAAP measures. If applicable, we provide GAAP reconciliations for non-GAAP financial measures.

- 43 -

---

Consolidated Statements of Earnings (Unaudited)
(In thousands, except share and per share data)						Three Months Ended												Six Months Ended
						June 30,												June 30,
Interest and dividend revenue						2026						2025						2026						2025
Loans						$	411,158					$	402,188					$	808,331					$	798,604
Residential mortgage loans held for sale						1,452						1,346						2,508						2,321
Trading securities						70,449						86,364						134,911						160,103
Investment securities						5,749						6,738						11,875						13,721
Available-for-sale securities						135,628						131,301						269,533						258,810
Fair value option securities						849						1,319						2,238						1,497
Restricted equity securities						8,838						7,545						15,519						14,086
Interest-bearing cash and cash equivalents						5,011						5,626						10,144						11,855
Total interest and dividend revenue						639,134						642,427						1,255,059						1,260,997
Interest expense
Deposits						210,109						238,443						419,307						479,515
Borrowed funds						70,998						74,230						129,080						133,393
Subordinated debentures						6,197						1,588						12,288						3,672
Total interest expense						287,304						314,261						560,675						616,580
Net interest and dividend income						351,830						328,166						694,384						644,417
Provision for credit losses						—						—						—						—
Net interest and dividend income after provision for credit losses						351,830						328,166						694,384						644,417
Other operating revenue
Brokerage and trading revenue						32,450						38,125						76,056						69,193
Transaction card revenue						31,597						29,561						63,562						56,653
Fiduciary and asset management revenue						71,007						63,964						137,488						124,936
Deposit service charges and fees						33,326						31,319						65,544						61,594
Mortgage banking revenue						18,985						18,993						39,948						38,808
Other revenue						14,627						15,368						29,171						30,262
Total fees and commissions revenue						201,992						197,330						411,769						381,446
Other gains, net						42,415						8,140						42,199						7,415
Gain (loss) on derivatives, net						(8,490)						5,535						(12,864)						15,100
Gain (loss) on fair value option securities, net						—						1,112						(2,074)						1,437
Change in fair value of mortgage servicing rights						6,300						(5,019)						14,455						(12,259)
Loss on available-for-sale securities, net						(4,645)						—						(4,645)						—
Total other operating revenue						237,572						207,098						448,840						393,139
Other operating expense
Personnel						214,094						214,711						425,268						428,896
Business promotion						11,152						9,139						20,378						17,957
Professional fees and services						13,799						15,402						28,094						28,671
Net occupancy and equipment						34,151						32,657						67,333						65,649
FDIC and other insurance						6,183						6,439						11,868						13,026
FDIC special assessment						—						(523)						—						—
Data processing and communications						51,707						49,597						103,475						97,175
Printing, postage, and supplies						3,745						4,067						7,424						7,706
Amortization of intangible assets						2,390						2,656						4,833						5,308
Mortgage banking costs						11,879						6,711						23,636						14,400
Other expense						12,579						13,647						23,536						23,244
Total other operating expense						361,679						354,503						715,845						702,032
Net income before taxes						227,723						180,761						427,379						335,524
Federal and state income taxes						51,141						40,691						95,077						75,683
Net income						176,582						140,070						332,302						259,841
Net income (loss) attributable to non-controlling interests						43						52						(3)						46
Net income attributable to BOK Financial Corporation shareholders						$	176,539					$	140,018					$	332,305					$	259,795
Earnings per share:
Basic and diluted						$	2.92					$	2.19					$	5.49					$	4.05
Average shares used in computation:
Basic and diluted						60,080,833						63,208,027						60,057,189						63,376,857
Dividends declared per share						$	0.63					$	0.57					$	1.26					$	1.14

See accompanying notes to Consolidated Financial Statements.

- 44 -

---

Consolidated Statements of Comprehensive Income (Unaudited)
(In thousands)
						Three Months Ended												Six Months Ended
						June 30,												June 30,
						2026						2025						2026						2025
Net income						$	176,582					$	140,070					$	332,302					$	259,841
Other comprehensive income (loss), before income taxes:
Net change in unrealized gain (loss)						(44,125)						86,829						(128,537)						260,657
Reclassification adjustments included in earnings:
Interest revenue, Investment securities						7,369						9,194						14,745						18,638
Loss on available-for-sale securities, net						4,645						—						4,645						—
Other comprehensive income (loss), before income taxes						(32,111)						96,023						(109,147)						279,295
Federal and state income taxes						(7,588)						22,690						(25,792)						65,265
Other comprehensive income (loss), net of income taxes						(24,523)						73,333						(83,355)						214,030
Comprehensive income (loss)						152,059						213,403						248,947						473,871
Comprehensive income (loss) attributable to non-controlling interests						43						52						(3)						46
Comprehensive income (loss) attributable to BOK Financial Corporation shareholders						$	152,016					$	213,351					$	248,950					$	473,825

See accompanying notes to Consolidated Financial Statements.

- 45 -

---

Consolidated Balance Sheets (Unaudited)

(In thousands, except share data)

						June 30, 2026						Dec. 31, 2025
						(Unaudited)						(Footnote 1)
Assets
Cash and due from banks						$	975,769					$	1,001,107
Interest-bearing cash and cash equivalents						545,597						656,995
Trading securities						4,952,988						5,392,745
Investment securities, net of allowance (fair value: June 30, 2026 – $1,483,006; December 31, 2025 – $1,662,005)						1,627,281						1,784,242
Available-for-sale securities						13,582,780						13,606,625
Fair value option securities						28,461						102,096
Restricted equity securities						298,418						224,757
Residential mortgage loans held for sale						102,531						94,630
Loans						27,083,715						25,651,462
Allowance for loan losses						(277,474)						(275,860)
Loans, net of allowance						26,806,241						25,375,602
Premises and equipment, net						651,641						638,936
Receivables						292,415						292,978
Goodwill						1,044,749						1,044,749
Intangible assets, net						29,828						34,752
Mortgage servicing rights						333,998						322,724
Real estate and other repossessed assets, net of allowance (June 30, 2026 – $3,547; December 31, 2025 – $3,515)						508						176
Derivative contracts, net						324,711						300,775
Cash surrender value of bank-owned life insurance						423,126						421,514
Receivable on unsettled securities sales						39,673						62,034
Other assets						1,118,572						880,064
Total assets						$	53,179,287					$	52,237,501
Liabilities and Equity
Liabilities:
Noninterest-bearing demand deposits						$	7,861,661					$	8,081,930
Interest-bearing deposits:
Transaction						27,242,418						26,850,070
Savings						900,480						863,923
Time						3,851,282						3,639,083
Total deposits						39,855,841						39,435,006
Funds purchased and repurchase agreements						1,503,916						1,491,716
Other borrowings						3,073,995						2,745,939
Subordinated debentures						396,661						396,589
Accrued interest, taxes, and expense						292,534						382,809
Derivative contracts, net						325,231						397,573
Due on unsettled securities purchases						1,155,712						991,073
Other liabilities						490,499						476,116
Total liabilities						47,094,389						46,316,821
Shareholders' equity:
Common stock (0.00006 par value; 2,500,000,000 shares authorized; Issued: June 30, 2026 – 77,259,170; December 31, 2025 - 77,030,997 Outstanding: June 30, 2026 – 60,766,867; December 31, 2025 – 60,620,507)						5						5
Capital surplus						1,440,476						1,429,369
Retained earnings						6,279,054						6,022,586
Treasury stock (shares at cost: June 30, 2026 – 16,492,303; December 31, 2025 – 16,410,490)						(1,386,904)						(1,367,144)
Accumulated other comprehensive loss						(249,525)						(166,170)
Total shareholders' equity						6,083,106						5,918,646
Non-controlling interests						1,792						2,034
Total equity						6,084,898						5,920,680
Total liabilities and equity						$	53,179,287					$	52,237,501

See accompanying notes to Consolidated Financial Statements.

- 46 -

---

Consolidated Statements of Changes in Equity (Unaudited)

(In thousands)

						Common Stock												Capital Surplus						Retained Earnings						Treasury Stock												Accumulated Other Comprehensive Income (Loss)						Total Shareholders' Equity						Non- Controlling Interests						Total Equity
						Shares						Amount																		Shares						Amount
Balance, March 31, 2026						77,242						$	5					$	1,435,156					$	6,140,724					16,482						$	(1,377,708)					$	(225,002)					$	5,973,175					$	1,891					$	5,975,066
Net income						—						—						—						176,539						—						—						—						176,539						43						176,582
Other comprehensive loss						—						—						—						—						—						—						(24,523)						(24,523)						—						(24,523)
Repurchase of common stock						—						—						—						—						2						(8,162)						—						(8,162)						—						(8,162)
Share-based compensation plans:
Non-vested shares awarded, net						17						—						—						—						—						—						—						—						—						—
Vesting of non-vested shares and taxes paid related to net share settlement						—						—						—						—						8						(1,034)						—						(1,034)						—						(1,034)
Share-based compensation						—						—						5,320						—						—						—						—						5,320						—						5,320
Cash dividends on common stock						—						—						—						(38,209)						—						—						—						(38,209)						—						(38,209)
Capital calls and distributions, net						—						—						—						—						—						—						—						—						(142)						(142)
Balance, June 30, 2026						77,259						$	5					$	1,440,476					$	6,279,054					16,492						$	(1,386,904)					$	(249,525)					$	6,083,106					$	1,792					$	6,084,898
Balance, December 31, 2025						77,031						$	5					$	1,429,369					$	6,022,586					16,410						$	(1,367,144)					$	(166,170)					$	5,918,646					$	2,034					$	5,920,680
Net income (loss)						—						—						—						332,305						—						—						—						332,305						(3)						332,302
Other comprehensive loss						—						—						—						—						—						—						(83,355)						(83,355)						—						(83,355)
Repurchase of common stock						—						—						—						—						2						(8,162)						—						(8,162)						—						(8,162)
Share-based compensation      plans:
Non-vested shares awarded,      net						228						—						—						—						—						—						—						—						—						—
Vesting of non-vested shares and taxes paid related to net share settlement						—						—						—						—						80						(11,598)						—						(11,598)						—						(11,598)
Share-based compensation						—						—						11,107						—						—						—						—						11,107						—						11,107
Cash dividends on common      stock						—						—						—						(75,837)						—						—						—						(75,837)						—						(75,837)
Capital calls and distributions, net						—						—						—						—						—						—						—						—						(239)						(239)
Balance, June 30, 2026						77,259						$	5					$	1,440,476					$	6,279,054					16,492						$	(1,386,904)					$	(249,525)					$	6,083,106					$	1,792					$	6,084,898

- 47 -

---

						Common Stock												Capital Surplus						Retained Earnings						Treasury Stock												Accumulated Other Comprehensive Income (Loss)						Total Shareholders' Equity						Non- Controlling Interests						Total Equity
						Shares						Amount																		Shares						Amount
Balance, March 31, 2025						77,015						$	5					$	1,435,498					$	5,675,409					12,753						$	(976,756)					$	(362,343)					$	5,771,813					$	2,565					$	5,774,378
Net income						—						—						—						140,018						—						—						—						140,018						52						140,070
Other comprehensive income						—						—						—						—						—						—						73,333						73,333						—						73,333
Repurchase of common stock						—						—						—						—						663						(62,801)						—						(62,801)						—						(62,801)
Share-based compensation plans:
Non-vested shares awarded, net						20						—						—						—						—						—						—						—						—						—
Vesting of non-vested shares and taxes paid related to net share settlement						—						—						—						—						8						(754)						—						(754)						—						(754)
Share-based compensation						—						—						5,828						—						—						—						—						5,828						—						5,828
Cash dividends on common stock						—						—						—						(36,549)						—						—						—						(36,549)						—						(36,549)
Capital calls and distributions, net						—						—						—						—						—						—						—						—						(149)						(149)
Balance, June 30, 2025						77,035						$	5					$	1,441,326					$	5,778,878					13,424						$	(1,040,311)					$	(289,010)					$	5,890,888					$	2,468					$	5,893,356
Balance, December 31, 2024						76,818						$	5					$	1,429,628					$	5,592,100					12,696						$	(970,340)					$	(503,040)					$	5,548,353					$	2,604					$	5,550,957
Net income						—						—						—						259,795						—						—						—						259,795						46						259,841
Other comprehensive income						—						—						—						—						—						—						214,030						214,030						—						214,030
Repurchase of common stock						—						—						—						—						673						(63,795)						—						(63,795)						—						(63,795)
Share-based compensation      plans:
Non-vested shares awarded,      net						217						—						—						—						—						—						—						—						—						—
Vesting of non-vested shares and taxes paid related to net share settlement						—						—						—						—						55						(6,176)						—						(6,176)						—						(6,176)
Share-based compensation						—						—						11,698						—						—						—						—						11,698						—						11,698
Cash dividends on common      stock						—						—						—						(73,017)						—						—						—						(73,017)						—						(73,017)
Capital calls and distributions,      net						—						—						—						—						—						—						—						—						(182)						(182)
Balance, June 30, 2025						77,035						$	5					$	1,441,326					$	5,778,878					13,424						$	(1,040,311)					$	(289,010)					$	5,890,888					$	2,468					$	5,893,356

See accompanying notes to Consolidated Financial Statements.

- 48 -

---

Consolidated Statements of Cash Flows (Unaudited)

(In thousands)						Six Months Ended
						June 30,
						2026						2025
Cash Flows From Operating Activities:
Net income						$	332,302					$	259,841
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Provision for credit losses						—						—
Change in fair value of mortgage servicing rights due to market assumption changes						(14,455)						12,259
Change in the fair value of mortgage servicing rights due to principal payments						20,666						11,429
Net unrealized losses (gains) from derivative contracts						6,532						125,612
Share-based compensation						11,107						11,698
Depreciation and amortization						55,735						54,621
Net amortization of discounts and premiums						(24,886)						(25,878)
Net losses (gains) on financial instruments and other losses (gains), net						(37,554)						(7,415)
Net loss (gain) on mortgage loans held for sale						(5,635)						(4,311)
Mortgage loans originated for sale						(511,696)						(378,970)
Proceeds from sale of mortgage loans held for sale						509,895						359,430
Capitalized mortgage servicing rights						(8,840)						(5,572)
Change in trading and fair value option securities						513,421						(750,189)
Change in receivables						30,785						(77,006)
Change in other assets						(16,747)						26,836
Change in other liabilities						13,451						497,271
Net cash provided by (used in) operating activities						874,081						109,656
Cash Flows From Investing Activities:
Proceeds from maturities or redemptions of investment securities						156,194						118,862
Proceeds from maturities or redemptions of available-for-sale securities						1,425,559						1,037,812
Purchases of available-for-sale securities						(1,776,140)						(1,249,508)
Proceeds from sales of available-for-sale securities						268,479						—
Change in amount receivable on unsettled available-for-sale securities transactions						(6,992)						(13,388)
Loans originated, net of principal collected						(1,423,575)						(153,984)
Net proceeds from derivative asset contracts						(37,258)						(42,108)
Net change in restricted equity securities						(73,661)						111,819
Proceeds from disposition of assets						33,065						15,429
Purchases of assets						(82,958)						(76,786)
Net cash provided by (used in) investing activities						(1,517,287)						(251,852)
Cash Flows From Financing Activities:
Net change in demand deposits, transaction deposits, and savings accounts						208,636						40,621
Net change in time deposits						212,199						14,258
Net change in other borrowed funds						320,144						475,337
Repayment of subordinated debentures						—						(132,166)
Net payments on derivative liability contracts						41,338						29,416
Net change in derivative margin accounts						(222,222)						(212,503)
Change in amount due on unsettled available-for-sale securities transactions						41,972						(5,417)
Issuance of common and treasury stock, net						(11,598)						(6,176)
Repurchase of common stock						(8,162)						(63,795)
Dividends paid						(75,837)						(73,017)
Net cash provided by (used in) financing activities						506,470						66,558
Net increase (decrease) in cash and cash equivalents						(136,736)						(75,638)
Cash and cash equivalents at beginning of period						1,658,102						1,434,701
Cash and cash equivalents at end of period						$	1,521,366					$	1,359,063
Supplemental Cash Flow Information:
Cash paid for interest						$	564,815					$	619,288
Cash paid for federal taxes						76,600						41,600
Cash paid for state taxes						11,544						8,899
Net loans and bank premises transferred to repossessed real estate and other assets						5,236						28
Residential mortgage loans guaranteed by U.S. government agencies that became eligible for repurchase during the period						20,112						23,865
Conveyance of other real estate owned guaranteed by U.S. government agencies						3,304						1,936
Right-of-use assets obtained in exchange for operating lease liabilities						18,642						1,930

See accompanying notes to Consolidated Financial Statements.

- 49 -

---

Notes to Consolidated Financial Statements (Unaudited)

(1) Significant Accounting Policies

Basis of Presentation

The accompanying unaudited consolidated financial statements of BOK Financial have been prepared in accordance with accounting principles for interim financial information generally accepted in the United States and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included.

The unaudited consolidated financial statements include accounts of BOK Financial and its subsidiaries, principally BOKF, NA, BOK Financial Securities, Inc., BOK Financial Private Wealth, Inc., and Cavanal Hill Distributors, Inc. Operating divisions of BOKF, NA include Bank of Albuquerque, Bank of Oklahoma, Bank of Texas, and BOK Financial in Arizona, Arkansas, Colorado, and Kansas/Missouri. BOKF, NA also operates the TransFund electronic funds network, BOK Financial Mortgage, and Cavanal Hill Investment Management.

Certain reclassifications have been made to conform to the current period presentation.

The financial information should be read in conjunction with BOK Financial's 2025 Form 10-K filed with the Securities and Exchange Commission, which contains audited financial statements. Amounts presented as of December 31, 2025, have been derived from the audited financial statements included in BOK Financial's 2025 Form 10-K but do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. Operating results for the six-month period ended June 30, 2026, are not necessarily indicative of the results that may be expected for the year ending December 31, 2026.

Newly Adopted and Pending Accounting Policies

Financial Accounting Standards Board

FASB ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses

The FASB issued ASU 2024-03 on November 4, 2024, which amends the disclosure of certain costs and expenses. The amendments intend to bring improvement by requiring further disaggregation of expenses that are not already required to be disclosed in the notes to the financial statements at interim and annual reporting periods. ASU 2024-03 is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. The Company is currently assessing the impact ASU 2024-03 will have on its expense disclosures.

FASB ASU 2025-05, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets

The FASB issued ASU 2025-05 on July 30, 2025, which provides a practical expedient related to the estimation of expected credit losses for current accounts receivable and current contract assets arising from transactions accounted for under Topic 606, Revenue from Contracts with Customers. Under the practical expedient, entities may assume current conditions as of the balance sheet date remain unchanged for the remaining life of the asset when developing reasonable and supportable forecasts. ASU 2025-05 is effective for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods, with early adoption permitted. Adoption of ASU 2025-05 did not have a material impact on the Company's financial statements or disclosures.

- 50 -

---

FASB ASU 2025-06, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software

The FASB issued ASU 2025-06 on September 18, 2025, which modernizes the accounting for internal-use software costs. This amendment eliminates accounting consideration of software project development stages and clarifies the threshold applied to begin capitalizing costs. ASU 2025-06 is effective for annual reporting periods beginning after December 15, 2027, and interim reporting periods within those annual reporting periods, with early adoption permitted. The Company is currently assessing the impact ASU 2025-06 will have on its internal software costs.

FASB ASU 2025-08, Financial Instruments—Credit Losses (Topic 326): Purchased Loans

The FASB issued ASU 2025-08 on November 12, 2025, which clarifies and simplifies the accounting for credit losses on purchased loans under CECL, specifically how entities account for expected credit losses at acquisition and subsequent changes in those expectations. Under this new guidance, loans acquired without credit deterioration and deemed “seasoned” will be considered purchased seasoned loans and accounted for using the gross-up approach at acquisition (i.e., record the loan at its purchase price and separately record an allowance for expected credit losses). Seasoned loans include all loans acquired in a business combination that do not have “more-than-insignificant” deterioration of credit quality since origination, as well as loans purchased at least 90 days after origination where the purchaser was not involved in the origination of the loans. ASU 2025-08 is effective for all entities for annual reporting periods beginning after December 15, 2026, and interim reporting periods within those annual reporting periods. The Company is currently assessing the impact ASU 2025-08 will have on its purchased loans.

FASB ASU 2025-09, Derivatives and Hedging (Topic 815): Hedge Accounting Improvements

The FASB issued ASU 2025-09 on November 25, 2025, which enables entities to apply hedge accounting to a greater number of highly effective economic hedges in the following five areas: (1) similar risk assessment for cash flow hedges, (2) hedging forecasted interest payments on choose-your-rate debt instruments, (3) cash flow hedges of nonfinancial forecasted transactions, (4) net written options as hedging instruments, and (5) foreign-currency-denominated debt instrument as hedging instrument and hedged item (dual hedge). ASU 2025-09 is effective for all entities for annual reporting periods beginning after December 15, 2026, and interim reporting periods within those annual reporting periods. The Company is currently assessing the impact ASU 2025-09 will have on its disclosures.

FASB ASU 2025-11, Interim Reporting (Topic 270)

The FASB issued ASU 2025-11 on December 8, 2025, which is intended to improve the navigability of the guidance in ASC 270 and clarify when it applies. Under the amendments, an entity is subject to ASC 270 if it provides interim financial statements and notes in accordance with GAAP. ASU 2025-11 also addresses the form and content of such financial statements, interim disclosures requirements, and establishes a principle under which an entity must disclose events since the end of the last annual reporting period that have a material impact on the entity. ASU 2025-11 is effective for interim reporting periods within annual reporting periods beginning after December 15, 2027, and early adoption is permitted. The Company is currently assessing the impact ASU 2025-11 will have on the Company's financial statements.

- 51 -

---

(2) Securities

Trading Securities

 

The fair value and net unrealized gain (loss) included in trading securities are as follows (in thousands):

 

						June 30, 2026												December 31, 2025
						Fair Value						Net Unrealized Gain (Loss)						Fair Value						Net Unrealized Gain (Loss)
U.S. government securities						$	—					$	—					$	9,237					$	(4)
Residential agency mortgage-backed securities						4,826,434						(11,281)						5,307,849						9,011
Municipal securities						83,079						84						39,233						10
Other trading securities						43,475						25						36,426						(25)
Total trading securities						$	4,952,988					$	(11,172)					$	5,392,745					$	8,992

Investment Securities

 

The amortized cost and fair values of investment securities are as follows (in thousands):

						June 30, 2026
						Amortized						Carrying						Fair						Gross Unrealized
						Cost						Value1						Value						Gain						Loss
Municipal securities						$	36,856					$	36,856					$	37,304					$	512					$	(64)
Mortgage-backed securities:
Residential agency						1,626,268						1,558,327						1,414,665						60						(143,722)
Commercial agency						17,258						16,662						16,189						—						(473)
Other debt securities						15,513						15,513						14,848						—						(665)
Total investment securities						1,695,895						1,627,358						1,483,006						572						(144,924)
Allowance for credit losses						(77)						(77)						—						—						—
Investment securities, net of allowance						$	1,695,818					$	1,627,281					$	1,483,006					$	572					$	(144,924)

1    Carrying value includes $69 million of net unrealized loss which remains in AOCI in the Consolidated Balance Sheets related to certain securities transferred during the second quarter of 2022 from the AFS securities portfolio to the investment securities portfolio.

						December 31, 2025
						Amortized						Carrying						Fair						Gross Unrealized
						Cost						Value1						Value						Gain						Loss
Municipal securities						$	88,215					$	88,215					$	89,343					$	1,218					$	(90)
Mortgage-backed securities:
Residential agency						1,746,715						1,664,175						1,541,608						91						(122,658)
Commercial agency						17,257						16,516						16,186						—						(330)
Other debt securities						15,538						15,538						14,868						—						(670)
Total investment securities						1,867,725						1,784,444						1,662,005						1,309						(123,748)
Allowance for credit losses						(202)						(202)						—						—						—
Investment securities, net of allowance						$	1,867,523					$	1,784,242					$	1,662,005					$	1,309					$	(123,748)

1    Carrying value includes $83 million of net unrealized loss which remains in AOCI in the Consolidated Balance Sheets related to certain securities transferred during the second quarter of 2022 from the AFS securities portfolio to the investment securities portfolio.

- 52 -

---

The amortized cost and fair values of investment securities at June 30, 2026, by contractual maturity, are as shown in the following table (dollars in thousands):

						Less than One Year						One to Five Years						Six to Ten Years						Over Ten Years						Total						Weighted Average Maturity1
Fixed maturity debt securities:
Carrying value						$	15,047					$	42,433					$	11,551					$	—					$	69,031					2.52
Fair value						15,149						42,315						10,877						—						68,341
Residential mortgage-backed securities:
Carrying value2																														$	1,558,327
Fair value																														1,414,665
Total investment securities:
Carrying value																														$	1,627,358
Fair value																														1,483,006

1Expected maturities may differ from contractual maturities, because borrowers may have the right to call or prepay obligations with or without penalty.

2The average expected lives of residential mortgage-backed securities were 4.2 years based upon current prepayment assumptions.

Temporarily Impaired Investment Securities

(Dollars in thousands):

						June 30, 2026
						Number of Securities						Less Than 12 Months												12 Months or Longer												Total
												Fair Value						Unrealized Loss						Fair Value						Unrealized Loss						Fair Value						Unrealized Loss
Investment:
Municipal securities						5						$	—					$	—					$	3,631					$	64					$	3,631					$	64
Mortgage-backed securities:
Residential agency						115						1,413						32						1,412,281						143,690						1,413,694						143,722
Commercial agency						2						—						—						16,189						473						16,189						473
Other debt securities						1						—						—						9,335						665						9,335						665
Total investment securities						123						$	1,413					$	32					$	1,441,436					$	144,892					$	1,442,849					$	144,924

						December 31, 2025
						Number of Securities						Less Than 12 Months												12 Months or Longer												Total
												Fair Value						Unrealized Loss						Fair Value						Unrealized Loss						Fair Value						Unrealized Loss
Investment:
Municipal securities						8						$	6,566					$	8					$	3,613					$	82					$	10,179					$	90
Mortgage-backed securities:
Residential agency						115						—						—						1,540,535						122,658						1,540,535						122,658
Commercial agency						2						—						—						16,186						330						16,186						330
Other debt securities						2						—						—						9,355						670						9,355						670
Total investment securities						127						$	6,566					$	8					$	1,569,689					$	123,740					$	1,576,255					$	123,748

- 53 -

---

Available-for-Sale Securities 

The amortized cost and fair value of AFS securities are as follows (in thousands):

						June 30, 2026
						Amortized						Fair						Gross Unrealized
						Cost						Value						Gain						Loss
U.S. Treasury						$	1,000					$	989					$	—					$	(11)
Municipal securities						116,831						112,845						—						(3,986)
Mortgage-backed securities:
Residential agency						10,247,618						10,129,404						46,193						(164,407)
Residential non-agency						708,561						686,050						9,525						(32,036)
Commercial agency						2,764,728						2,653,019						3,235						(114,944)
Other debt securities						500						473						—						(27)
Total available-for-sale securities						$	13,839,238					$	13,582,780					$	58,953					$	(315,411)

						December 31, 2025
						Amortized						Fair						Gross Unrealized
						Cost						Value						Gain						Loss
U.S. Treasury						$	1,001					$	980					$	—					$	(21)
Municipal securities						190,917						184,273						—						(6,644)
Mortgage-backed securities:
Residential agency						9,593,919						9,598,627						121,838						(117,130)
Residential non-agency						712,126						696,028						11,774						(27,872)
Commercial agency						3,240,728						3,126,244						7,622						(122,106)
Other debt securities						500						473						—						(27)
Total available-for-sale securities						$	13,739,191					$	13,606,625					$	141,234					$	(273,800)

The amortized cost and fair values of AFS securities at June 30, 2026, by contractual maturity, are as shown in the following table (dollars in thousands):

			Less than One Year						One to Five Years						Six to Ten Years						Over Ten Years						Total						Weighted Average Maturity1
Fixed maturity debt securities:
Amortized cost			$	297,391					$	1,922,586					$	249,043					$	414,039					$	2,883,059					4.76
Fair value			294,662						1,822,969						242,010						407,685						2,767,326
Residential mortgage-backed securities:
Amortized cost2																											$	10,956,179
Fair value																											10,815,454
Total available-for-sale securities:
Amortized cost																											$	13,839,238
Fair value																											13,582,780

1Expected maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without penalty.

2The average expected lives of residential mortgage-backed securities were 4.3 years based upon current prepayment assumptions.

- 54 -

---

Sales of AFS securities resulted in gains and losses as follows (in thousands):

			Three Months Ended June 30,												Six Months Ended June 30,
			2026						2025						2026						2025
Proceeds			$	268,479					$	—					$	268,479					$	—
Gross realized gains			250						—						250						—
Gross realized losses			(4,895)						—						(4,895)						—
Related federal and state income tax expense (benefit)			(1,098)						—						(1,098)						—

The fair value of debt securities pledged as collateral for repurchase agreements, public trust funds on deposit, and for other purposes, as required by law, was $11.7 billion at June 30, 2026 and $11.5 billion at December 31, 2025. The secured parties do not have the right to sell or repledge these securities.

Temporarily Impaired Available-for-Sale Securities

(Dollars in thousands)

						June 30, 2026
						Number of Securities						Less Than 12 Months												12 Months or Longer												Total
												Fair Value						Unrealized Loss						Fair Value						Unrealized Loss						Fair Value						Unrealized Loss
Available-for-sale:
U.S. Treasury						1						$	—					$	—					$	989					$	11					$	989					$	11
Municipal securities						53						1,016						1						108,174						3,985						109,190						3,986
Mortgage-backed securities:
Residential agency						782						3,692,663						41,680						1,846,318						122,727						5,538,981						164,407
Residential non-agency						43						197,299						2,502						345,533						29,534						542,832						32,036
Commercial agency						181						211,282						1,726						2,109,094						113,218						2,320,376						114,944
Other debt securities						1						—						—						473						27						473						27
Total available-for-sale securities						1,061						$	4,102,260					$	45,909					$	4,410,581					$	269,502					$	8,512,841					$	315,411

						December 31, 2025
						Number of Securities						Less Than 12 Months												12 Months or Longer												Total
												Fair Value						Unrealized Loss						Fair Value						Unrealized Loss						Fair Value						Unrealized Loss
Available-for-sale:
U.S. Treasury						1						$	—					$	—					$	980					$	21					$	980					$	21
Municipal securities						86						1,028						2						180,696						6,642						181,724						6,644
Mortgage-backed securities:
Residential agency						584						741,581						2,373						2,333,685						114,757						3,075,266						117,130
Residential non-agency						31						27,957						16						413,783						27,856						441,740						27,872
Commercial agency						195						48,588						88						2,553,027						122,018						2,601,615						122,106
Other debt securities						1						—						—						473						27						473						27
Total available-for-sale securities						898						$	819,154					$	2,479					$	5,482,644					$	271,321					$	6,301,798					$	273,800

Based on evaluations of impaired securities as of June 30, 2026, the Company does not intend to sell any impaired AFS debt securities before fair value recovers to the current amortized cost, and it is more-likely-than-not that the Company will not be required to sell impaired securities before fair value recovers, which may be maturity.

- 55 -

---

Fair Value Option Securities

 

Fair value option securities represent securities which the Company has elected to carry at fair value and are separately identified on the Consolidated Balance Sheets. Changes in the fair value are recognized in earnings as they occur. Certain residential mortgage-backed securities and commercial mortgage-backed securities issued by U.S. government agencies and derivative contracts are held as an economic hedge of the MSR. 

The fair value and net unrealized gain (loss) included in fair value option securities is as follows (in thousands):

						June 30, 2026												December 31, 2025
						Fair Value						Net Unrealized Gain (Loss)						Fair Value						Net Unrealized Gain (Loss)
Residential agency mortgage-backed securities						$	16,150					$	(1,047)					$	102,096					$	(556)
Commercial agency mortgage-backed securities						12,311						(203)						—						—
Total fair value option securities						$	28,461					$	(1,250)					$	102,096					$	(556)

(3) Derivatives

 

Derivative instruments may be used by the Company as part of its internal risk management programs or may be offered to customers. All derivative instruments are carried at fair value, and changes in fair value are reported in earnings as they occur. Credit risk is also considered in determining fair value. Deterioration in the credit rating of customer or other counterparties reduces the fair value of asset contracts. Deterioration of our credit rating could decrease the fair value of our derivative liabilities.

When bilateral netting agreements or similar arrangements exist between the Company and its counterparties that create a single legal claim or obligation to pay or receive the net amount in settlement of the individual derivative contracts, the Company reports derivative assets and liabilities on a net by derivative contract type by counterparty basis.

Derivative contracts may require the Company to provide or receive cash margin as collateral for derivative assets and liabilities. Derivative assets and liabilities are reported net of cash margin when certain conditions are met. In addition, derivative contracts executed with customers under Customer Risk Management Programs may be secured by non-cash collateral in conjunction with a credit agreement with that customer. Access to collateral in the event of default is reasonably assured.

 

None of these derivative contracts have been designated as hedging instruments for accounting purposes.

Customer Risk Management Programs

 

BOK Financial offers programs that permit its customers to manage various risks, including fluctuations in energy prices, interest rates, foreign exchange rates, and other commodities with derivative contracts. Customers may also manage interest rate risk through interest rate swaps used by borrowers to modify interest rate terms of their loans. Derivative contracts are executed between the customers and BOK Financial. Offsetting contracts are executed between BOK Financial and other selected counterparties to minimize market risk from changes in commodity prices, interest rates, or foreign exchange rates. The counterparty contracts are identical to customer contracts, except for a fixed pricing spread or fee paid to BOK Financial as profit and compensation for administrative costs and credit risk which is recognized over the life of the contracts and included in Other operating revenue – Brokerage and trading revenue in the Consolidated Statements of Earnings.

 

Trading

BOK Financial may offer derivative instruments such as to-be-announced securities to mortgage banking customers to enable them to manage their market risk or to mitigate the Company's market risk of holding trading securities. Changes in the fair value of derivative instruments for trading purposes or used to mitigate the market risk of holding trading securities are included in Other operating revenue – Brokerage and trading revenue in the Consolidated Statements of Earnings.

- 56 -

---

Internal Risk Management Programs

 

BOK Financial may use derivative contracts in managing its interest rate sensitivity as part of its economic hedge of the changes in the fair value of MSR. Changes in the fair value of derivative instruments used in managing interest rate sensitivity and as part of the economic hedge of changes in the fair value of MSR are included in Other operating revenue – Gain (loss) on derivatives, net in the Consolidated Statements of Earnings.

As discussed in Note 5, certain derivative contracts not designated as hedging instruments related to mortgage loan commitments and forward sales contracts are included in Residential mortgage loans held for sale on the Consolidated Balance Sheets. See Note 5 for additional discussion of notional, fair value, and impact on earnings of these contracts.

The following table summarizes the fair values of derivative contracts recorded as Derivative contracts, net assets and liabilities in the Consolidated Balance Sheets at June 30, 2026 (in thousands):

						Assets
						Notional1						Gross Fair Value						Netting Adjustments						Net Fair Value Before Cash Collateral						Cash Collateral						Fair Value Net of Cash Collateral
Customer risk management programs:
Interest rate contracts						$	3,250,122					$	51,783					$	(3,398)					$	48,385					$	(35,788)					$	12,597
Energy contracts						6,222,463						641,918						(346,852)						295,066						(115,821)						179,245
Foreign exchange contracts						104,811						101,255						—						101,255						(119)						101,136
Equity option contracts						1,593						311						—						311						(50)						261
Total customer risk management programs						9,578,989						795,267						(350,250)						445,017						(151,778)						293,239
Trading						23,735,820						75,004						(45,557)						29,447						(563)						28,884
Internal risk management programs						527,657						2,600						(12)						2,588						—						2,588
Total derivative contracts						$	33,842,466					$	872,871					$	(395,819)					$	477,052					$	(152,341)					$	324,711
						Liabilities
						Notional1						Gross Fair Value						Netting Adjustments						Net Fair Value Before Cash Collateral						Cash Collateral						Fair Value Net of Cash Collateral
Customer risk management programs:
Interest rate contracts						$	3,250,122					$	51,775					$	(3,398)					$	48,377					$	—					$	48,377
Energy contracts						6,269,251						631,126						(346,852)						284,274						(120,808)						163,466
Foreign exchange contracts						103,588						100,003						—						100,003						—						100,003
Equity option contracts						1,593						311						—						311						—						311
Total customer risk management programs						9,624,554						783,215						(350,250)						432,965						(120,808)						312,157
Trading						25,993,018						80,367						(45,557)						34,810						(24,254)						10,556
Internal risk management programs						53,423						2,530						(12)						2,518						—						2,518
Total derivative contracts						$	35,670,995					$	866,112					$	(395,819)					$	470,293					$	(145,062)					$	325,231

1    Notional amounts for commodity contracts are converted into dollar-equivalent amounts based on dollar prices at the inception of the contract.

- 57 -

---

The following table summarizes the fair values of derivative contracts recorded as Derivative contracts, net assets and liabilities in the Consolidated Balance Sheets at December 31, 2025 (in thousands):

						Assets
						Notional 1						Gross Fair Value						Netting Adjustments						Net Fair Value Before Cash Collateral						Cash Collateral						Fair Value Net of Cash Collateral
Customer risk management programs:
Interest rate contracts						$	2,869,346					$	51,144					$	(17,199)					$	33,945					$	(15,783)					$	18,162
Energy contracts						6,245,552						605,067						(271,825)						333,242						(136,933)						196,309
Foreign exchange contracts						75,349						60,656						(10)						60,646						—						60,646
Equity option contracts						1,593						255						—						255						(50)						205
Total customer risk management programs						9,191,840						717,122						(289,034)						428,088						(152,766)						275,322
Trading						22,332,052						63,803						(38,524)						25,279						(1,629)						23,650
Internal risk management programs						586,991						1,854						(51)						1,803						—						1,803
Total derivative contracts						$	32,110,883					$	782,779					$	(327,609)					$	455,170					$	(154,395)					$	300,775
						Liabilities
						Notional 1						Gross Fair Value						Netting Adjustments						Net Fair Value Before Cash Collateral						Cash Collateral						Fair Value Net of Cash Collateral
Customer risk management programs:
Interest rate contracts						$	2,869,346					$	51,101					$	(17,199)					$	33,902					$	(811)					$	33,091
Energy contracts						6,299,141						576,627						(271,825)						304,802						(5,240)						299,562
Foreign exchange contracts						75,000						60,293						(10)						60,283						—						60,283
Equity option contracts						1,593						255						—						255						—						255
Total customer risk management programs						9,245,080						688,276						(289,034)						399,242						(6,051)						393,191
Trading						26,544,633						75,573						(38,524)						37,049						(34,056)						2,993
Internal risk management programs						89,972						1,440						(51)						1,389						—						1,389
Total derivative contracts						$	35,879,685					$	765,289					$	(327,609)					$	437,680					$	(40,107)					$	397,573

1    Notional amounts for commodity contracts are converted into dollar-equivalent amounts based on dollar prices at the inception of the contract.

- 58 -

---

The following summarizes the pre-tax net gains (losses) on derivative instruments and where they are recorded in the Consolidated Statements of Earnings (in thousands):

						Three Months Ended
						June 30, 2026												June 30, 2025
						Brokerage and Trading Revenue						Gain (Loss) on Derivatives, Net						Brokerage and Trading Revenue						Gain (Loss) on Derivatives, Net
Customer risk management programs:
Interest rate contracts						$	1,345					$	—					$	895					$	—
Energy contracts						5,312						—						6,590						—
Foreign exchange contracts						55						—						25						—
Total customer risk management programs						6,712						—						7,510						—
Trading1						(52,071)						—						(26,603)						—
Internal risk management programs						—						(8,490)						—						5,535
Total derivative contracts						$	(45,359)					$	(8,490)					$	(19,093)					$	5,535

1    Represents changes in fair value of to-be-announced securities and other derivative instruments held to mitigate market risk of trading securities portfolio, which is offset by changes in fair value of trading securities also included in Other operating revenue - brokerage and trading revenue in the Consolidated Statements of Earnings.

						Six Months Ended
						June 30, 2026												June 30, 2025
						Brokerage and Trading Revenue						Gain (Loss) on Derivatives, Net						Brokerage and Trading Revenue						Gain (Loss) on Derivatives, Net
Customer risk management programs:
Interest rate contracts						2,478						—						1,636						—
Energy contracts						11,964						—						14,200						—
Foreign exchange contracts						86						—						63						—
Total customer risk management programs						14,528						—						15,899						—
Trading1						13,737						—						(100,399)						—
Internal risk management programs						—						(12,864)						—						15,100
Total derivative contracts						$	28,265					$	(12,864)					$	(84,500)					$	15,100

1    Represents changes in fair value of to-be-announced securities and other derivative instruments held to mitigate market risk of trading securities portfolio, which is offset by changes in fair value of trading securities also included in Other operating revenue - brokerage and trading revenue in the Consolidated Statements of Earnings.

(4) Loans and Allowances for Credit Losses

Loans

Loans are either secured or unsecured based on the type of loan and the financial condition of the borrower. Repayment is generally expected from cash flow or proceeds from the sale of selected assets of the borrower. BOK Financial is exposed to risk of loss on loans due to the borrower's difficulties, which may arise from any number of factors, including problems within the respective industry or local economic conditions. Access to collateral, in the event of borrower default, is reasonably assured through adherence to applicable lending laws and through sound lending standards and credit review procedures. Accounting policies for all loans, excluding residential mortgage loans guaranteed by U.S. government agencies, are as follows:

- 59 -

---

Interest is accrued at the applicable interest rate on the outstanding principal amount. Loans are placed on nonaccruing status when, in the opinion of management, full collection of principal or interest is uncertain. Internally risk-graded loans are individually evaluated for nonaccruing status quarterly. Non-risk graded loans are generally placed on nonaccruing status when 90 days or more past due or within 60 days of being notified of the borrower's bankruptcy filing. Interest previously accrued but not collected is charged against interest income when the loan is placed on nonaccruing status. Accrued but not paid interest receivable is included in Receivables in the Consolidated Balance Sheets. Payments received on nonaccruing loans are applied to principal or recognized as interest income, according to management's judgment as to the collectability of principal. Loans may be returned to accruing status when, in the opinion of management, full collection of principal and interest, including principal previously charged off, is probable based on improvements in the borrower's financial condition or a sustained period of performance.

For loans acquired with no evidence of credit deterioration, discounts are accreted on either an individual basis for loans with unique characteristics or on a pool basis for groups of homogeneous loans. Accretion is discontinued when a loan with an individually attributed discount is placed on nonaccruing status.

Modifications of loans to existing borrowers generally consist of interest rate reductions, extension of payment terms, or a combination of these. Modifications may arise either voluntarily through negotiations with the borrower or involuntarily through court order. Payment deferrals up to six months are generally considered to be short-term modifications. Generally, principal and accrued, but unpaid, interest are not voluntarily forgiven. A change to the allowance for credit losses is generally not recorded upon modification because the effect of most modifications made to borrowers experiencing financial difficulty is already included in the allowance methodology.

Performing loans may be renewed under the then-current collateral value, debt service ratio, and other underwriting standards. Nonaccruing loans may be renewed and will remain classified as nonaccruing. 

Occasionally, loans, other than residential mortgage loans, may be held for sale in order to manage credit concentration. These loans are carried at the lower of cost or fair value, with gains or losses recognized in Other operating revenue - Other gains (losses), net in the Consolidated Statements of Earnings.

All loans are charged off when the loan balance or a portion of the loan balance is no longer supported by the paying capacity of the borrower or when the required cash flow is reduced in a modification. The charge-off amount is determined through a quarterly evaluation of available cash resources and collateral values. Internally risk graded loans are evaluated quarterly, and charge-offs are taken in the quarter in which the loss is identified. Non-risk graded loans that are past due between 60 days and 180 days, based on the loan product type, are charged off. Loans to borrowers whose personal obligation has been discharged through Chapter 7 bankruptcy proceedings are charged off within 60 days of notice of the bankruptcy filing, regardless of payment status.

Loan origination and commitment fees and direct loan acquisition and origination costs are deferred and amortized as an adjustment to yield over the life of the loan or over the commitment period, as applicable. Amortization does not anticipate loan prepayments. Net unamortized fees are recognized in full at time of payoff.

Qualifying residential mortgage loans guaranteed by U.S. government agencies have been sold into GNMA pools. Under certain performance conditions specified in government programs, the Company may have the right, but not the obligation to repurchase loans from GNMA pools. These loans no longer qualify for sale accounting and are recognized in the Consolidated Balance Sheets. We do not expect to receive all principal and interest based on the loan's contractual terms. A portion of the principal balance continues to be guaranteed; however, interest accrues at a curtailed rate as specified in the programs. The carrying value of these loans is reduced based on an estimate of the expected cash flows discounted at the original note rate plus a liquidity spread. Guaranteed loans may be modified in accordance with U.S. government agency guidelines. Interest continues to accrue at the modified rate. Guaranteed loans may either be resold into GNMA pools after a performance period specified by the programs or foreclosed and conveyed to the guarantors.

Loans are disaggregated into portfolio segments and further disaggregated into classes. The portfolio segment is the level at which the Company develops and documents a systematic method for determining its allowance for credit losses. Classes are a further disaggregation of portfolio segments based on the risk characteristics of the loans and the Company's method for monitoring and assessing credit risk. 

- 60 -

---

Portfolio segments of the loan portfolio are as follows (in thousands):

						June 30, 2026																								December 31, 2025
						Fixed Rate						Variable Rate						Non-accrual						Total						Fixed Rate						Variable Rate						Non-accrual						Total
Commercial						$	3,648,332					$	12,619,958					$	29,158					$	16,297,448					$	3,494,944					$	11,750,021					$	36,102					$	15,281,067
Commercial real estate						601,513						5,277,386						6,431						5,885,330						601,044						5,064,265						6,697						5,672,006
Loans to individuals						3,068,897						1,805,487						26,553						4,900,937						3,005,502						1,661,326						31,561						4,698,389
Total						$	7,318,742					$	19,702,831					$	62,142					$	27,083,715					$	7,101,490					$	18,475,612					$	74,360					$	25,651,462

Credit Commitments

 

Commitments to extend credit are agreements to lend to a customer as long as there is no violation of conditions established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. At June 30, 2026, outstanding commitments totaled $16.6 billion. Because some commitments are expected to expire before being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. BOK Financial uses the same credit policies in making commitments as it does loans.

The amount of collateral obtained, if deemed necessary, is based upon management's credit evaluation of the borrower.

Standby letters of credit are conditional commitments issued to guarantee the performance of a customer to a third party. Because the credit risk involved in issuing standby letters of credit is essentially the same as that involved in extending loan commitments, BOK Financial uses the same credit policies in evaluating the creditworthiness of the customer. Additionally, BOK Financial uses the same evaluation process in obtaining collateral on standby letters of credit as it does for loan commitments. The term of these standby letters of credit is defined in each commitment and typically corresponds with the underlying loan commitment. At June 30, 2026, outstanding standby letters of credit totaled $619 million. 

Allowances for Credit Losses and Accrual for Off-balance Sheet Credit Risk from Unfunded Loans Commitments

The allowance for loan losses and accrual for off-balance sheet credit risk from unfunded loan commitments represent the portion of the amortized cost basis of loans and related unfunded commitments we do not expect to collect over the asset's contractual life, considering past events, current conditions, and reasonable and supportable forecasts of future economic conditions. The appropriateness of the allowance for credit losses, including industry and product adjustments, is assessed quarterly by a senior management Allowance Committee. This review is based on an ongoing evaluation of the estimated expected credit losses in the portfolio and on unused commitments to provide financing. A well-documented methodology has been developed and is applied by an independent Credit Administration department to assure consistency across the Company.

The allowance for loan losses consists of specific allowances attributed to certain individual loans, generally nonaccruing loans, with dissimilar risk characteristics that have not yet been charged down to amounts we expect to recover and general allowances for estimated credit losses on pools of loans that share similar risk characteristics.

When full collection of principal or interest is uncertain, the loan's risk characteristics have changed and we exclude the loan from the general allowance pool, typically designating it as nonaccruing. For these loans, a specific allowance reflects the expected credit loss.

- 61 -

---

We measure specific allowances for loans excluded from the general allowance pool by an evaluation of estimated future cash flows discounted at the loan's initial effective interest rate or the fair value of collateral for certain collateral dependent loans. For a non-collateral dependent loan, the specific allowance is the amount by which the loan's amortized cost basis exceeds its net realizable value. We measure the specific allowance for collateral dependent loans as the amount by which the loan's amortized cost basis exceeds its fair value. When repayment is expected to be provided substantially through the sale of collateral, we deduct estimated selling costs from the collateral's fair value. Generally, for real property held as collateral for loans, third-party appraisals that conform to Uniform Standards of Professional Appraisal Practice serve as the basis for the fair value of real property held as collateral. These appraised values are on an "as-is" basis and generally are not adjusted by the Company. We obtain updated appraisals at least annually or more frequently if market conditions indicate collateral values may have declined. For energy loans, our internal staff of engineers generally determines collateral value of mineral rights based on projected cash flows from proven oil and gas reserves under existing economic and operating conditions. For real property held as collateral for other loans, third-party appraisals that conform to Uniform Standards of Professional Appraisal Practice generally serve as the basis for the fair value. These appraised values are on an "as-is" basis and generally are not adjusted by the Company. We obtain updated appraisals at least annually or more frequently if market conditions indicate collateral values may have declined. Our special assets staff generally determines the value of other collateral based on projected liquidation cash flows under current market conditions. We evaluate collateral values and available cash resources quarterly. Historical statistics may be used to estimate specific allowances in limited situations, such as when a collateral dependent loan is removed from the general allowance pool near the end of a reporting period until an appraisal of collateral value is received or a full assessment of future cash flows is completed.

General allowances estimate expected credit losses on pools of loans sharing similar risk characteristics that are expected to occur over the loan's estimated remaining life. The loan's estimated remaining life represents the contractual term adjusted for amortization, estimates of prepayments, and borrower-owned extension options. Approximately 90% of the committed dollars in the loan portfolio are risk-graded loans with general allowance model inputs that include probability of default, loss given default, and exposure at default. Probability of default is based on the migration of loans from performing to nonperforming using historical life of loan analysis periods. Loss given default is based on the aggregate losses incurred, net of estimated recoveries. Exposure at default represents an estimate of the outstanding amount of credit exposure at the time a default may occur.

Charge-off migration is used to calculate the general allowance for the majority of non-risk graded loans to individuals. The expected credit loss on less than 10% of the committed dollars in the portfolio is calculated using charge-off migration.

The expected credit loss on approximately 1% of the committed dollars in the portfolio is calculated using a non-modeled approach. Specifically, the calculation applies a long-term net charge-off rate to the loan balances, adjusted for the weighted average remaining maturity of each portfolio.

    

In estimating the expected credit losses for general allowances on performing risk-graded loans, each portfolio class is assigned relevant economic loss drivers which best explain variations in portfolio net loss rates. The probability of default estimates for each portfolio class are adjusted for current and forecasted economic conditions. The result is applied to the exposure at default and loss given default to calculate the lifetime expected credit loss estimate. Selection of relevant economic loss drivers is re-evaluated periodically and involves statistical analysis as well as management judgment. The unemployment rate factors significantly in the allowance for loan losses calculation affecting commercial and loans to individuals segments. Other primary factors impacting the commercial portfolio include BBB corporate spreads, real gross domestic product growth rate, and energy commodity prices. The primary commercial real estate variables are vacancy rate and BBB corporate spreads. In addition to the unemployment rate, the forecast for loans to individuals is tied to a home price index. The forecasts may include regional economic factors when localized conditions diverge from national conditions.

An Economic Forecast Committee, consisting of senior management with members largely independent of the allowance process, develops a twelve-month forward-looking forecast for the relevant economic loss drivers. Management develops these forecasts based on external data as well as a view of future economic conditions which may include adjustments for regional conditions. The forecast includes three economic scenarios and probability weights for each scenario. The base forecast represents management's view of the most likely outcome, while the downside forecast reflects reasonably possible worsening economic conditions, and the upside forecast projects reasonably possible improving conditions.

At the end of the one-year reasonable and supportable forecast period, we transition from shorter-term expected losses to long-term loss averages for the loan's estimated remaining life. The difference between short-term loss forecasts and long-term loss averages is run-off over the reversion horizon, up to three years, depending on the forecasted economic scenarios.

- 62 -

---

General allowances also consider the estimated impact of factors that are not captured in the modeled results or historical experience. These factors may increase or decrease modeled results by amounts determined by the Allowance Committee. Factors not captured in modeled results or historical experience may include, for example, new lines of business, market conditions that have not been previously encountered, observed changes in credit risk that are not yet reflected in macro-economic factors, or economic conditions that impact loss given default assumptions.

The accrual for off-balance sheet credit risk is maintained at a level that is appropriate to cover estimated losses associated with credit instruments that are not currently recognized as assets such as loan commitments, standby letters of credit, or guarantees that are not unconditionally cancelable by the bank. This accrual is included in Other liabilities in the Consolidated Balance Sheets. The appropriateness of the accrual is determined in the same manner as the allowance for loan losses, with the added consideration of commitment usage over the remaining life for those loans that the bank cannot unconditionally cancel.

A provision for credit losses is charged against or credited to earnings in amounts necessary to maintain an appropriate allowance for credit losses. Recoveries of loans previously charged off are added to the allowance when received.

The activity in the allowance for loan losses and the allowance for off-balance sheet credit losses related to loan commitments and standby letters of credit is summarized as follows (in thousands):

						Three Months Ended
						June 30, 2026
						Commercial						Commercial Real Estate												Loans to Individuals												Total
Allowance for loan losses:
Beginning balance						$	135,619					$	86,873											$	55,227											$	277,719
Provision for loan losses						(699)						348												606												255
Loans charged off						(112)						—												(1,193)												(1,305)
Recoveries of loans previously charged off						202						15												588												805
Ending balance						$	135,010					$	87,236											$	55,228											$	277,474
Allowance for off-balance sheet credit risk from unfunded loan commitments:
Beginning balance						$	17,944					$	25,762											$	1,631											$	45,337
Provision for off-balance sheet credit risk						(691)						747												86												142
Ending balance						$	17,253					$	26,509											$	1,717											$	45,479

						Six Months Ended
						June 30, 2026
						Commercial						Commercial Real Estate												Loans to Individuals												Total
Allowance for loan losses:
Beginning balance						$	137,225					$	86,120											$	52,515											$	275,860
Provision for loan losses						(1,574)						1,083												4,478												3,987
Loans charged off						(1,547)						—												(2,934)												(4,481)
Recoveries of loans previously charged off						906						33												1,169												2,108
Ending balance						$	135,010					$	87,236											$	55,228											$	277,474
Allowance for off-balance sheet credit risk from unfunded loan commitments:
Beginning balance						$	19,723					$	30,086											$	1,462											$	51,271
Provision for off-balance sheet credit risk						(2,470)						(3,577)												255												(5,792)
Ending balance						$	17,253					$	26,509											$	1,717											$	45,479

- 63 -

---

						Three Months Ended
						June 30, 2025
						Commercial						Commercial Real Estate												Loans to Individuals												Total
Allowance for loan losses:
Beginning balance						$	143,505					$	93,724											$	41,365											$	278,594
Provision for loan losses						744						(8,501)												6,773												(984)
Loans charged off						(35)						(126)												(1,152)												(1,313)
Recoveries of loans previously charged off						184						10												558												752
Ending balance						$	144,398					$	85,107											$	47,544											$	277,049
Allowance for off-balance sheet credit risk from unfunded loan commitments:
Beginning balance						$	16,167					$	33,461											$	2,460											$	52,088
Provision for off-balance sheet credit risk						828						97												(21)												904
Ending balance						$	16,995					$	33,558											$	2,439											$	52,992

						Six Months Ended
						June 30, 2025
						Commercial						Commercial Real Estate												Loans to Individuals												Total
Allowance for loan losses:
Beginning balance						$	145,153					$	91,072											$	43,810											$	280,035
Provision for loan losses						(111)						(6,034)												4,825												(1,320)
Loans charged off						(1,120)						(126)												(2,358)												(3,604)
Recoveries of loans previously charged off						476						195												1,267												1,938
Ending balance						$	144,398					$	85,107											$	47,544											$	277,049
Allowance for off-balance sheet credit risk from unfunded loan commitments:
Beginning balance						$	18,046					$	31,959											$	1,635											$	51,640
Provision for off-balance sheet credit risk						(1,051)						1,599												804												1,352
Ending balance						$	16,995					$	33,558											$	2,439											$	52,992

No provision for credit losses was necessary for the second quarter of 2026. An improvement in economic forecast assumptions, including GDP growth, lower unemployment, and improved vacancy rates compared to the prior quarter, was offset by the impact of loan growth during the quarter.

The allowance for loan losses and recorded investment of the related loans by portfolio segment for each impairment measurement method at June 30, 2026, is as follows (in thousands):

						Collectively Measured for General Allowances												Individually Measured for Specific Allowances												Total
						Recorded Investment						Related Allowance						Recorded Investment						Related Allowance						Recorded Investment						Related Allowance
Commercial						$	16,268,290					$	131,798					$	29,158					$	3,212					$	16,297,448					$	135,010
Commercial real estate						5,878,899						87,236						6,431						—						5,885,330						87,236
Loans to individuals						4,874,384						55,228						26,553						—						4,900,937						55,228
Total						$	27,021,573					$	274,262					$	62,142					$	3,212					$	27,083,715					$	277,474

- 64 -

---

The allowance for loan losses and recorded investment of the related loans by portfolio segment for each measurement method at December 31, 2025, is as follows (in thousands):

						Collectively Measured for General Allowances												Individually Measured for Specific Allowances												Total
						Recorded Investment						Related Allowance						Recorded Investment						Related Allowance						Recorded Investment						Related Allowance
Commercial						$	15,244,965					$	133,232					$	36,102					$	3,993					$	15,281,067					$	137,225
Commercial real estate						5,665,309						83,925						6,697						2,195						5,672,006						86,120
Loans to individuals						4,666,828						52,515						31,561						—						4,698,389						52,515
Total						$	25,577,102					$	269,672					$	74,360					$	6,188					$	25,651,462					$	275,860

Credit Quality Indicators

The Company utilizes risk grading as primary credit quality indicators as it influences the probability of default which is a key attribute in the expected credit losses calculation. Substantially all commercial as well as commercial real estate loans and certain loans to individuals are risk graded based on a quarterly evaluation of the borrowers' ability to repay the loans. Certain commercial loans and most loans to individuals are small, homogeneous pools that are not risk graded. The credit quality of these loans is based on past due days in accordance with regulatory guidelines.

We have included in the credit quality indicator "pass" loans that are in compliance with the original terms of the agreement and currently exhibit no factors that cause management to have doubts about the borrowers' ability to remain in compliance with the original terms of the agreement, which is consistent with the regulatory guideline of "pass." This also includes past due residential mortgages that are guaranteed by agencies of the U.S. government that continue to accrue interest based on criteria of the guarantors' programs.

Other loans especially mentioned ("Special Mention") are currently performing in compliance with the original terms of the agreement but may have a potential weakness that deserves management's close attention, consistent with regulatory guidelines. Non-graded loans 30 to 59 days past due are categorized as Special Mention.

The risk grading process identifies certain loans that have a well-defined weakness (for example, inadequate debt service coverage or liquidity or marginal capitalization; repayment may depend on collateral or other risk mitigation) that may jeopardize liquidation of the debt and represent a greater risk due to deterioration in the financial condition of the borrower. This is consistent with the regulatory guideline for "substandard." Because the borrowers are still performing in accordance with the original terms of the loan agreements, these loans remain on accruing status. Non-graded loans 60 to 89 days past due are categorized as Accruing Substandard.

Nonaccruing loans represent loans for which full collection of principal and interest is uncertain. This includes certain loans considered "substandard" and all loans considered "doubtful" by regulatory guidelines. Non-graded loans 90 or more days past due are categorized as Nonaccrual.

The probability of default is lowest for pass graded loans and increases for Special Mention and Accruing Substandard.

Vintage represents the year of origination, except for revolving loans which are considered in aggregate. Loans that were once revolving but have converted to term loans without additional underwriting appear in a separate vintage column.

- 65 -

---

The following table summarizes the Company’s loan portfolio at June 30, 2026, by the risk grade categories and vintage (in thousands): 

			Origination Year
			2026			2025			2024			2023			2022			Prior			Revolving Loans			Revolving Loans Converted to Term Loans			Total
Commercial:
Services
Pass			$	510,920		$	572,703		$	408,662		$	420,794		$	352,577		$	716,908		$	982,722		$	332		$	3,965,618
Special Mention			—			1,381			6,408			90			64			18,468			77,695			—			104,106
Accruing Substandard			—			5,443			6,562			7,520			869			5,171			1,650			12			27,227
Nonaccrual			—			375			29			1,686			838			—			—			—			2,928
Total services			510,920			579,902			421,661			430,090			354,348			740,547			1,062,067			344			4,099,879
Loans charged off, year-to-date			—			—			—			—			—			—			1,043			—			1,043
Healthcare
Pass			497,309			1,142,412			474,405			398,903			672,974			542,470			237,766			4			3,966,243
Special Mention			—			—			562			—			8,821			88			3			—			9,474
Accruing Substandard			—			1,483			—			16			3,379			82,107			—			—			86,985
Nonaccrual			—			—			1,162			14,850			—			5,100			—			—			21,112
Total healthcare			497,309			1,143,895			476,129			413,769			685,174			629,765			237,769			4			4,083,814
Energy
Pass			34,561			118,121			50,018			38,504			9,256			12,170			2,790,032			—			3,052,662
Total energy			34,561			118,121			50,018			38,504			9,256			12,170			2,790,032			—			3,052,662
Mortgage finance
Pass			—			7,532			—			14,384			—			—			429,910			—			451,826
Total mortgage finance			—			7,532			—			14,384			—			—			429,910			—			451,826
General business
Pass			532,914			716,052			312,236			252,398			159,474			424,130			2,102,987			1,585			4,501,776
Special Mention			514			5,924			2,049			13,007			3,323			3,053			37,902			123			65,895
Accruing Substandard			14,123			8,507			2,528			4,352			2,333			1,740			2,889			6			36,478
Nonaccrual			2,302			—			—			—			—			2,786			22			8			5,118
Total general business			549,853			730,483			316,813			269,757			165,130			431,709			2,143,800			1,722			4,609,267
Loans charged off, year-to-date			6			33			—			—			—			—			444			21			504
Total commercial			1,592,643			2,579,933			1,264,621			1,166,504			1,213,908			1,814,191			6,663,578			2,070			16,297,448

- 66 -

---

			Origination Year
			2026			2025			2024			2023			2022			Prior			Revolving Loans			Revolving Loans Converted to Term Loans			Total
Commercial real estate:
Pass			533,639			1,142,086			1,044,971			399,122			1,237,702			1,299,538			115,622			—			5,772,680
Special Mention			—			—			—			—			34,354			2,005			—			—			36,359
Accruing Substandard			3,319			—			1,988			17,154			—			47,399			—			—			69,860
Nonaccrual			—			—			—			—			—			6,431			—			—			6,431
Total commercial real estate			536,958			1,142,086			1,046,959			416,276			1,272,056			1,355,373			115,622			—			5,885,330
Loans to individuals:
Residential mortgage
Pass			262,304			512,129			354,651			231,515			230,143			695,018			501,065			26,357			2,813,182
Special Mention			—			—			107			469			56			2,815			2,511			3,387			9,345
Accruing Substandard			—			—			—			—			29			5,188			186			1,070			6,473
Nonaccrual			—			503			932			2,697			1,329			7,583			4,987			737			18,768
Total residential mortgage			262,304			512,632			355,690			234,681			231,557			710,604			508,749			31,551			2,847,768
Loans charged off, year-to-date			—			—			10			—			—			3			—			—			13
Residential mortgage guaranteed by U.S. government agencies
Pass			—			2,216			9,904			12,458			8,162			119,561			—			—			152,301
Nonaccrual			—			—			—			—			—			7,585			—			—			7,585
Total residential mortgage guaranteed by U.S. government agencies			—			2,216			9,904			12,458			8,162			127,146			—			—			159,886
Personal
Pass			235,306			459,230			180,522			159,241			125,561			265,130			462,029			68			1,887,087
Special Mention			5			18			51			14			2			776			5,130			—			5,996
Nonaccrual			—			—			51			19			3			127			—			—			200
Total personal			235,311			459,248			180,624			159,274			125,566			266,033			467,159			68			1,893,283
Loans charged off, year-to-date1			2,353			34			—			33			1			—			500			—			2,921
Total loans to individuals			497,615			974,096			546,218			406,413			365,285			1,103,783			975,908			31,619			4,900,937
Total loans			$	2,627,216		$	4,696,115		$	2,857,798		$	1,989,193		$	2,851,249		$	4,273,347		$	7,755,108		$	33,689		$	27,083,715

1    Includes charge-offs on deposit overdrafts, which are generally charged off at 60 days past due.

- 67 -

---

The following table summarizes the Company's loan portfolio at December 31, 2025, by the risk grade categories and vintage (in thousands): 

			Origination Year
			2025			2024			2023			2022			2021			Prior			Revolving Loans			Revolving Loans Converted to Term Loans			Total
Commercial:
Services
Pass			$	693,147		$	462,642		$	488,381		$	393,685		$	265,346		$	612,098		$	865,163		$	491		$	3,780,953
Special Mention			1,071			4,369			428			—			—			20,011			76,565			—			102,444
Accruing Substandard			4,595			218			9,857			1,421			2,136			3,404			754			—			22,385
Nonaccrual			446			29			—			864			—			—			4,796			—			6,135
Total services			699,259			467,258			498,666			395,970			267,482			635,513			947,278			491			3,911,917
Loans charged off, year-to-date			—			—			—			—			—			—			4,147			21			4,168
Healthcare
Pass			1,110,851			460,630			413,197			744,765			298,992			546,567			226,298			9			3,801,309
Special Mention			—			—			—			43,576			96			—			5			—			43,677
Accruing Substandard			181			9,589			37,492			4,144			5,170			83,156			—			—			139,732
Nonaccrual			—			—			14,850			—			—			8,638			2			—			23,490
Total healthcare			1,111,032			470,219			465,539			792,485			304,258			638,361			226,305			9			4,008,208
Loans charged off, year-to-date			—			—			—			—			31			—			—			—			31
Energy
Pass			147,840			58,798			44,882			10,479			2,297			19,500			2,598,446			—			2,882,242
Total energy			147,840			58,798			44,882			10,479			2,297			19,500			2,598,446			—			2,882,242
Loans charged off, year-to-date			—			—			—			—			—			—			94			—			94
Mortgage finance:
Pass			—			—			—			—			—			—			177,765			—			177,765
Total mortgage finance			—			—			—			—			—			—			177,765			—			177,765
General business
Pass			845,421			389,679			424,859			179,660			139,664			318,834			1,888,938			1,369			4,188,424
Special Mention			24,882			1,480			6,920			4,288			7,070			2,099			40,873			106			87,718
Accruing Substandard			641			4,338			4,416			5,441			1,466			—			2,014			—			18,316
Nonaccrual			—			—			1,445			2,163			72			2,787			—			10			6,477
Total general business			870,944			395,497			437,640			191,552			148,272			323,720			1,931,825			1,485			4,300,935
Loans charged off, year-to-date			14			—			132			—			—			—			826			109			1,081
Total commercial			2,829,075			1,391,772			1,446,727			1,390,486			722,309			1,617,094			5,881,619			1,985			15,281,067

- 68 -

---

			Origination Year
			2025			2024			2023			2022			2021			Prior			Revolving Loans			Revolving Loans Converted to Term Loans			Total
Commercial real estate:
Pass			948,049			939,354			476,954			1,670,158			671,080			777,510			107,199			—			5,590,304
Special Mention			—			—			—			6,405			—			3,949			—			—			10,354
Accruing Substandard			—			484			—			4,971			29,324			29,872			—			—			64,651
Nonaccrual			—			—			—			—			—			6,697			—			—			6,697
Total commercial real estate			948,049			939,838			476,954			1,681,534			700,404			818,028			107,199			—			5,672,006
Loans charged off, year-to-date			—			—			—			126			—			—			—			—			126
Loans to individuals:
Residential mortgage
Pass			564,508			404,186			265,734			250,169			280,232			452,195			458,006			29,190			2,704,220
Special Mention			—			—			—			140			10			5,387			1,628			1,298			8,463
Accruing Substandard			—			—			72			—			—			12			385			—			469
Nonaccrual			95			1,333			1,314			1,594			1,402			7,280			4,465			780			18,263
Total residential mortgage			564,603			405,519			267,120			251,903			281,644			464,874			464,484			31,268			2,731,415
Loans charged off, year-to-date			—			38			48			—			—			56			178			—			320
Residential mortgage guaranteed by U.S. government agencies
Pass			776			3,676			9,453			8,486			2,801			124,581			—			—			149,773
Nonaccrual			—			—			398			265			—			7,923			—			—			8,586
Total residential mortgage guaranteed by U.S. government agencies			776			3,676			9,851			8,751			2,801			132,504			—			—			158,359
Personal
Pass			489,188			188,899			201,427			140,602			101,967			197,075			476,829			282			1,796,269
Special Mention			22			18			46			17			16			4			1,182			—			1,305
Accruing Substandard			6,186			12			—			2			—			129			—			—			6,329
Nonaccrual			7			56			4,627			9			12			1			—			—			4,712
Total personal			495,403			188,985			206,100			140,630			101,995			197,209			478,011			282			1,808,615
Loans charged off, year-to-date1			4,325			87			24			19			—			5			25			—			4,485
Total loans to individuals			1,060,782			598,180			483,071			401,284			386,440			794,587			942,495			31,550			4,698,389
Total loans			$	4,837,906		$	2,929,790		$	2,406,752		$	3,473,304		$	1,809,153		$	3,229,709		$	6,931,313		$	33,535		$	25,651,462

1    Includes charge-offs on deposit overdrafts, which are generally charged off at 60 days past due.

- 69 -

---

Nonaccruing Loans

A summary of nonaccruing loans at June 30, 2026, follows (in thousands): 

			As of June 30, 2026
			Total						With No Allowance						With Allowance						Related Allowance
Commercial:
Healthcare			$	21,112					$	—					$	21,112					$	692
Services			2,928						1,242						1,686						170
General business			5,118						2,368						2,750						2,350
Total commercial			29,158						3,610						25,548						3,212
Commercial real estate			6,431						6,431						—						—
Loans to individuals:
Residential mortgage			18,768						18,768						—						—
Residential mortgage guaranteed by U.S. government agencies			7,585						7,585						—						—
Personal			200						200						—						—
Total loans to individuals			26,553						26,553						—						—
Total			$	62,142					$	36,594					$	25,548					$	3,212

The majority of our nonaccruing loans are considered collateral dependent where repayment is expected to be provided through operation or sale of the collateral. Nonaccruing commercial and commercial real estate loans are primarily secured by commercial real estate and nonaccruing residential mortgage loans are secured by residential real estate.

A summary of nonaccruing loans at December 31, 2025, follows (in thousands): 

			As of December 31, 2025
			Total						With No Allowance						With Allowance						Related Allowance
Commercial:
Healthcare			$	23,490					$	18,390					$	5,100					$	200
Services			6,135						1,339						4,796						1,043
General business			6,477						3,727						2,750						2,750
Total commercial			36,102						23,456						12,646						3,993
Commercial real estate			6,697						—						6,697						2,195
Loans to individuals:
Residential mortgage			18,263						18,263						—						—
Residential mortgage guaranteed by U.S. government agencies			8,586						8,586						—						—
Personal			4,712						4,712						—						—
Total loans to individuals			31,561						31,561						—						—
Total			$	74,360					$	55,017					$	19,343					$	6,188

- 70 -

---

Loan Modifications to Borrowers Experiencing Financial Difficulty

For the six months ended June 30, 2026, the Company had $103 million of loan modifications to borrowers experiencing financial difficulty including $75 million of healthcare loans, $16 million of commercial real estate loans, and $7.5 million of modifications to residential mortgage loans guaranteed by U.S. government agencies. Modifications generally consist of interest rate reductions, other than insignificant payment delays, term extensions, or a combination thereof. Approximately $96 million of the modifications are term extensions of commercial and commercial real estate loans and $7.5 million are combination modifications to residential mortgage loans guaranteed by U.S. government agencies. During the six months ended June 30, 2026, $4.4 million of loans that were modified in the previous twelve months defaulted. Approximately $2.3 million of these defaults were related to term extensions of general business loans and $1.9 million of these defaults were related to combination modifications to residential mortgage loans guaranteed by U.S. government agencies. A payment default is defined as being 30 or more days past due after modification.

For the six months ended June 30, 2025, the Company had $51 million of loan modifications to borrowers experiencing financial difficulty including $26 million of healthcare loans, $10 million of services loans, and $7.5 million of residential mortgage loans guaranteed by U.S government agencies. Approximately $39 million of the modifications were term extensions of commercial loans, and $7.5 million were combination modifications to residential mortgage loans guaranteed by U.S. government agencies. During the six months ended June 30, 2025, $18 million of loans that were modified in the previous twelve months defaulted. Approximately $11 million of these defaults were related to term extensions of healthcare loans, and $5.3 million of these defaults were related to combination modifications to residential mortgage loans guaranteed by U.S. government agencies.

Past Due Loans

Past due status for all loan classes is based on the actual number of days since the last payment was due according to the contractual terms of the loans, as modified for short-term payment deferral forbearance.

A summary of loans currently performing and past due as of June 30, 2026, is as follows (in thousands):

												Past Due																								Past Due 90 Days or More and Accruing
						Current						30 to 59 Days						60 to 89 Days						90 Days or More						Total
Commercial:
Services						$	4,097,686					$	255					$	1,907					$	31					$	4,099,879					$	3
Healthcare						4,059,524						32						1						24,257						4,083,814						4,307
Energy						3,052,462						200						—						—						3,052,662						—
Mortgage finance						451,826						—						—						—						451,826						—
General business						4,597,635						5,730						1,880						4,022						4,609,267						1,250
Total commercial						16,259,133						6,217						3,788						28,310						16,297,448						5,560
Commercial real estate						5,878,647						252						—						6,431						5,885,330						—
Loans to individuals:
Residential mortgage						2,815,934						18,847						8,123						4,864						2,847,768						682
Residential mortgage guaranteed by U.S. government agencies						51,004						15,530						11,480						81,872						159,886						78,507
Personal						1,892,797						455						21						10						1,893,283						—
Total loans to individuals						4,759,735						34,832						19,624						86,746						4,900,937						79,189
Total						$	26,897,515					$	41,301					$	23,412					$	121,487					$	27,083,715					$	84,749

- 71 -

---

A summary of loans currently performing and past due as of December 31, 2025, is as follows (in thousands):

												Past Due																								Past Due 90 Days or More and Accruing
						Current						30 to 59 Days						60 to 89 Days						90 Days or More						Total
Commercial:
Services						$	3,903,616					$	3,476					$	4,796					$	29					$	3,911,917					$	—
Healthcare						3,984,720						—						—						23,488						4,008,208						—
Energy						2,882,242						—						—						—						2,882,242						—
Mortgage finance						177,765						—						—						—						177,765						—
General business						4,291,391						5,702						3,842						—						4,300,935						—
Total commercial						15,239,734						9,178						8,638						23,517						15,281,067						—
Commercial real estate						5,664,492						817						—						6,697						5,672,006						—
Loans to individuals:
Residential mortgage						2,714,617						8,570						2,182						6,046						2,731,415						—
Residential mortgage guaranteed by U.S. government agencies						47,950						17,975						11,377						81,057						158,359						76,535
Personal						1,799,975						3,463						551						4,626						1,808,615						—
Total loans to individuals						4,562,542						30,008						14,110						91,729						4,698,389						76,535
Total						$	25,466,768					$	40,003					$	22,748					$	121,943					$	25,651,462					$	76,535

(5) Mortgage Banking Activities

Residential Mortgage Loan Production

The Company originates, markets, and services conventional and government-sponsored residential mortgage loans. Generally, conforming fixed-rate residential mortgage loans are held for sale in the secondary market, and non-conforming and adjustable-rate residential mortgage loans are retained for investment. Residential mortgage loans originated for sale by the Company are carried at fair value based on sales commitments and market quotes. Changes in the fair value of mortgage loans held for sale are included in Other operating revenue – Mortgage banking revenue. Residential mortgage loans held for sale also includes the fair value of residential mortgage loan commitments and forward sales commitments, which are considered derivative contracts that have not been designated as hedging instruments for accounting purposes. The volume of mortgage loans originated for sale and secondary market prices are the primary drivers of originating and marketing revenue.

Residential mortgage loan commitments are generally outstanding for 60 to 90 days, which represents the typical period from commitment to originate a residential mortgage loan to when the closed loan is sold to an investor. Residential mortgage loan commitments are subject to both credit and interest rate risk. Credit risk is managed through underwriting policies and procedures, including collateral requirements, which are generally accepted by the secondary loan markets. Exposure to interest rate fluctuations is partially managed through forward sales of residential mortgage-backed securities and forward sales contracts. These latter contracts set the price for loans that will be delivered in the next 60 to 90 days.

- 72 -

---

The unpaid principal balance of RMHFS, notional amounts of derivative contracts related to residential mortgage loan commitments, and forward contract sales and their related fair values included in Residential mortgage loans held for sale on the Consolidated Balance Sheets were (in thousands):

						June 30, 2026												December 31, 2025
						Unpaid Principal Balance/ Notional						Fair Value						Unpaid Principal Balance/ Notional						Fair Value
Residential mortgage loans held for sale						$	99,891					$	100,569					$	93,110					$	93,133
Residential mortgage loan commitments						65,547						2,036						49,048						1,729
Forward sales contracts						145,000						(74)						100,500						(232)
												$	102,531											$	94,630

No RMHFS were 90 days or more past due or considered impaired as of June 30, 2026, or December 31, 2025. No credit losses were recognized on RMHFS for the six month period ended June 30, 2026, and 2025.

Mortgage banking revenue was as follows (in thousands):

						Three Months Ended June 30,												Six Months Ended June 30,
						2026						2025						2026						2025
Mortgage production revenue:
Net realized gains on sale of mortgage loans						$	2,157					$	1,446					$	4,980					$	2,902
Net change in unrealized gain (loss) on mortgage loans held for sale						1,679						415						655						1,409
Net change in the fair value of mortgage loan commitments						(312)						269						307						1,298
Net change in the fair value of forward sales contracts						(1,350)						(423)						158						(1,273)
Total mortgage production revenue						2,174						1,707						6,100						4,336
Servicing revenue						16,811						17,286						33,848						34,472
Total mortgage banking revenue						$	18,985					$	18,993					$	39,948					$	38,808

Mortgage production revenue includes gain (loss) on RMHFS, changes in the fair value of derivative contracts not designated as hedging instruments related to residential mortgage loan commitments, and forward sales contracts. Servicing revenue includes servicing fee income and late charges on loans serviced for others.

Residential Mortgage Servicing

Mortgage servicing rights may be originated or purchased. Both originated and purchased MSR are initially recognized at fair value. The Company has elected to carry all MSR at fair value. Changes in the fair value are recognized in earnings as they occur. The unpaid principal balance of loans serviced for others is the primary driver of servicing revenue.

The following represents a summary of mortgage servicing rights (dollars in thousands):

						June 30, 2026						December 31, 2025
Number of residential mortgage loans serviced for others						121,859						123,263
Outstanding principal balance of residential mortgage loans serviced for others						$	21,592,573					$	21,760,414
Weighted average interest rate						3.87		%				3.83		%
Remaining term (in months)						268						270

- 73 -

---

The following represents activity in capitalized mortgage servicing rights (in thousands):

						Three Months Ended June 30,												Six Months Ended June 30,
						2026						2025						2026						2025
Beginning Balance						$	333,381					$	342,111					$	322,724					$	338,145
Additions						4,830						3,063						8,840						5,572
Acquisitions						—						—						8,645						14,615
Change in fair value due to principal payments						(10,513)						(5,511)						(20,666)						(11,429)
Change in fair value due to market assumption changes						6,300						(5,019)						14,455						(12,259)
Ending Balance						$	333,998					$	334,644					$	333,998					$	334,644

Changes in the fair value of MSR due to market assumption changes are included in Other operating revenue in the Consolidated Statements of Earnings. Changes in fair value due to principal payments are included in Mortgage banking costs. 

MSR are not traded in active markets. Fair value is determined by discounting the projected net cash flows. Significant market assumptions used to determine fair value based on significant unobservable inputs were as follows:

						June 30, 2026						December 31, 2025
Discount rate – risk-free rate plus a market premium						9.61%						9.31%
Prepayment rate – based upon loan interest rate, original term, and loan type						6.80%						7.07%
Loan servicing costs – annually per loan based upon loan type:
Performing loans						$73 - $94						$73 - $94
Delinquent loans						$150 - $500						$150 - $500
Loans in foreclosure						$875 - $6,000						$875 - $6,000
Escrow earnings rate – indexed to rates paid on deposit accounts with comparable average life						4.09%						3.66%
Primary/secondary mortgage rate spread						125 bps						128 bps
Delinquency rate						2.33%						2.28%

Changes in primary residential mortgage interest rates directly affect the prepayment speeds used in valuing our MSR. A separate third-party model is used to estimate prepayment speeds based on interest rates, housing turnover rates, estimated loan curtailment, anticipated defaults, and other relevant factors. The prepayment model is updated periodically for changes in market conditions and adjusted to better correlate with actual performance of BOK Financial's servicing portfolio.

(6) Commitments and Contingent Liabilities

Litigation Contingencies

As a member of Visa, BOK Financial is obligated for a proportionate share of certain covered litigation losses incurred by Visa under a retrospective responsibility plan. A contingent liability was recognized for the Company’s share of Visa’s covered litigation liabilities. Visa funded an escrow account to cover litigation claims, including covered litigation losses under the retrospective responsibility plan, with proceeds from its initial public offering in 2008 and from available cash.

BOK Financial currently owns 63,058 Visa Class B-3 shares (formerly B-2 shares) which are convertible into 94,291 shares of Visa Class A shares after final settlement of all covered litigation. Class B-3 shares may be diluted in the future if the escrow fund is not adequate to cover future covered litigation. No value has been currently assigned to the Class B-3 shares. Currently, Visa Class B-3 common stock is convertible under certain circumstances into Visa’s publicly traded Class A common stock at a rate of 1.4953 shares of Class A common stock for each Visa B-3 share, subject to adjustment. Changes to the conversion ratio occur when Visa deposits funds into a litigation escrow fund established by Visa to pay settlements for certain covered litigation that pre-dated Visa’s initial public offering, for which Visa has been effectively indemnified by Visa USA members through reductions to the conversion ratio for its Class B-3 common stock.

- 74 -

---

On January 23, 2024, Visa, Inc. stockholders approved an exchange offer which provided holders of Class B-1 shares an option to convert up to 50% of its Class B-1 shares to Visa Class B-2 shares and Visa C shares, and subsequently to freely transferable Visa A common shares, subject to certain restrictions and holding period requirements (the "2024 Exchange Offer"). During the second quarter of 2024, the Company tendered all of its 252,233 Visa Class B-1 shares under the Exchange Offer and received 126,116 Visa B-2 shares and 50,053 Visa C shares in return. The Company then sold 41,148 Visa C shares and donated 8,905 Visa C shares to the BOKF Foundation.

As a condition of participating in the 2024 Exchange Offer, the Company entered into a Makewhole Agreement (the "2024 Makewhole Agreement") with Visa that provides for cash payments to Visa to the extent, if any, that future adjustments to the conversion ratio for the Visa Class B-2 common stock to Class A common stock cause such ratio to fall below zero. The purpose of the 2024 Makewhole Agreement is to preserve the economic benefit of these adjustments to the Class B-1 conversion ratio for the benefit of Visa’s Class A and Class C common stockholders following the exchange.

On April 13, 2026, Visa, Inc. initiated its first successive Exchange Offer (the "Exchange Offer") for holders of Class B-1 or Class B-2 shares (collectively, "Class B shares") to exchange Class B shares for a combination of Visa Class B-3 common shares and Visa Class C common shares, subject to holding periods and certain other conditions contained in the Exchange Offer. The Exchange Offer opened on April 13, 2026 and expired on May 8, 2026. The Company tendered all of its 126,116 Class B-2 Visa shares under the Exchange Offer and received 63,058 newly issued Class B-3 shares subject to the same restrictions on transfer and conversion that applied to Class B-2 shares and 23,765 Class C shares. Under the terms of the Exchange Offer, we were able to sell one-third of the Visa Class C shares in the market upon receipt. During June 2026, we sold 7,921 Visa Class C shares (the equivalent of 31,684 Class A shares), receiving proceeds of $10.2 million from third parties. Our realized gain matched the proceeds since our cost basis in these shares was zero. The Company's remaining 15,844 Visa Class C shares had a value of $21.7 million as of June 30, 2026 and are reported in Other assets on the Consolidated Balance Sheets, resulting in an unrealized gain and were subject to limited transfer restrictions that end on August 9, 2026. These gains are reported in Other gains, net in the Consolidated Statements of Earnings.

The Company also entered into a Makewhole Agreement (the "2026 Makewhole Agreement"). As further described in Visa’s related Issuer Tender Offer Statement on Schedule TO and Prospectus, each dated April 13, 2026 and publicly filed with the U.S. Securities and Exchange Commission, holders of Visa B shares who are subject to multiple Makewhole Agreements are only obligated to reimburse Visa under a Makewhole Agreement that corresponds to one class of Class B common stock at any given time.

Both the 2026 and 2024 Makewhole Agreements and the related escrow fund and transfer restrictions on Visa’s Class B shares will terminate whenever the covered litigation is ultimately resolved, at which future date outstanding shares of Visa Class B shares will be convertible into shares of its Class A common stock at the then-applicable conversion ratio. Conversion of Class B shares did not reduce our proportionate share of the covered litigation losses which may dilute our remaining Class B shares if the escrow fund is not adequate to cover final litigation costs.

On June 24, 2015, BOKF, NA received a complaint that an employee had colluded with a bond issuer and an individual in misusing revenues pledged to municipal bonds for which BOKF, NA served as trustee under the bond indenture. The Company conducted an investigation and concluded that employees in one of its Corporate Trust offices had, with respect to a single group of affiliated bond issuances, violated Company policies and procedures. The relationship manager was terminated. The Company reported the circumstances to, and cooperated with an investigation by, the SEC. On September 7, 2016, BOKF, NA agreed to, and the SEC entered, a consent order finding that BOKF, NA had violated Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act and required BOKF, NA to disgorge $1,067,721 of fees and pay a civil penalty of $600,000. BOKF, NA disgorged the fees and paid the penalty. On August 26, 2016, BOKF, NA was sued in the United States District Court for New Jersey by two bondholders in a putative class action alleging BOKF, NA participated in the fraudulent sale of securities by the principals. On March 12, 2026, the Court lifted the stay for the limited purpose of allowing Defendants to file dispositive Motions. Briefings were completed on July 27, 2026, and the Parties now await a ruling on the dispositive Motions.

On December 28, 2015, in an action brought by the SEC, the New Jersey District Court entered a Consent Judgment against the principals involved in issuing the bonds. On January 8, 2020, the Court entered Final Judgment against the principal individual and his wife for $36,805,051 in principal amount and $10,937,831 in pre-judgment interest. The sale of all remaining collateral securing payment of the bonds has occurred and approximately $29 million remains outstanding. The SEC continues to aggressively pursue collection of the judgment. If the individual principal and his wife cannot pay the bonds, a bondholder loss could become probable. Management has been advised by counsel that BOKF, NA has valid defenses to claims of bondholders and that no loss to the Company is probable. No provision for losses has been made at this time.

- 75 -

---

In the ordinary course of business, BOK Financial and its subsidiaries are subject to legal actions and complaints. Management believes, based upon the opinion of counsel, that the actions and liability or loss, if any, resulting from the final outcomes of the proceedings, will not have a material effect on the Company's financial condition, results of operations, or cash flows.

Alternative Investment Commitments

The Company invests in several tax credit entities and other funds as permitted by banking regulations. Consolidation of these investments is based on the variable interest model.

At June 30, 2026, the Company had $443 million in interests in various alternative investments generally consisting of unconsolidated limited partnership interests in entities for which investment return is in the form of low income housing tax credits or other investments in merchant banking activities. These investments are recognized in Other assets on the Consolidated Balance Sheets. This investment balance also includes $128 million of unfunded commitments included in Other liabilities on the Consolidated Balance Sheets.

(7) Shareholders' Equity

On August 4, 2026, the Company declared a quarterly cash dividend of $0.63 per common share payable on or about September 2, 2026, to shareholders of record as of August 19, 2026.

Dividends declared were $0.63 and $1.26 per share during the three and six months ended June 30, 2026, and $0.57 and $1.14 per share during the three and six months ended June 30, 2025.

Accumulated Other Comprehensive Income (Loss)

AOCI includes unrealized gains and losses on AFS securities. AOCI also includes unrealized losses on AFS securities that were transferred from AFS to investment securities in the second quarter of 2022. Such amounts are being amortized over the estimated remaining life of the security as an adjustment to yield, offsetting the related amortization of premium on the transferred securities. Gains and losses in AOCI are net of deferred income taxes.

A rollforward of the components of accumulated other comprehensive income (loss) is included as follows (in thousands):

						Unrealized Gain (Loss) on
						Available-for-Sale Securities						Investment Securities Transferred from AFS																		Total
Balance, Dec. 31, 2024						$	(412,348)					$	(90,692)																	$	(503,040)
Net change in unrealized gain (loss)						260,657						—																		260,657
Reclassification adjustments included in earnings:
Interest revenue, Investment securities						—						18,638																		18,638
Other comprehensive income (loss), before income taxes						260,657						18,638																		279,295
Federal and state income taxes						60,994						4,271																		65,265
Other comprehensive income (loss), net of income taxes						199,663						14,367																		214,030
Balance, June 30, 2025						$	(212,685)					$	(76,325)																	$	(289,010)
Balance, Dec. 31, 2025						$	(102,569)					$	(63,601)																	$	(166,170)
Net change in unrealized gain (loss)						(128,537)						—																		(128,537)
Reclassification adjustments included in earnings:
Interest revenue, Investment securities						—						14,745																		14,745
Loss on available-for-sale securities, net						4,645						—																		4,645
Other comprehensive income (loss), before income taxes						(123,892)						14,745																		(109,147)
Federal and state income taxes						(29,277)						3,485																		(25,792)
Other comprehensive income (loss), net of income taxes						(94,615)						11,260																		(83,355)
Balance, June 30, 2026						$	(197,184)					$	(52,341)																	$	(249,525)

- 76 -

---

(8) Earnings Per Share

The following table presents the computation of basic and diluted earnings per share (dollars in thousands, except per share data):

						Three Months Ended June 30,												Six Months Ended June 30,
						2026						2025						2026						2025
Numerator:
Net income attributable to BOK Financial Corp. shareholders						$	176,539					$	140,018					$	332,305					$	259,795
Less: Earnings allocated to participating securities						1,231						1,506						2,317						2,774
Income available to common shareholders - basic and diluted						$	175,308					$	138,512					$	329,988					$	257,021
Denominator:
Weighted average shares outstanding - basic and diluted						60,080,833						63,208,027						60,057,189						63,376,857
Basic and diluted earnings per share						$	2.92					$	2.19					$	5.49					$	4.05

- 77 -

---

(9) Reportable Segments

BOK Financial operates three principal segments: Commercial Banking, Consumer Banking, and Wealth Management, with the remaining operations recorded in Funds Management and Other. Segments are determined based on BOK Financial's organizational structure and services provided.

The CODM for BOK Financial is the Chief Executive Officer. The CODM evaluates the performance of our segments using net income before taxes, which includes the allocation of funds and capital costs and certain indirect allocations. Segment results are tax effected to present revenue from non-taxable activities as if it had been taxable. Additionally, the CODM primarily relies on the spread between interest revenue and interest expense to assess performance and to make resource allocation decisions where the majority of the segment's revenues are from interest. Therefore, interest revenue is presented net of interest expense. The CODM also reviews budget to actual variances monthly when making decisions about the allocation of operating and capital resources to each segment. Credit costs are attributed to the segments based on net loans charged off or recovered. The difference between credit costs attributed to the segment and the consolidated provision for credit losses is attributed to Funds Management and Other.

Modifications of management structure or allocation methodologies may result in changes to previously reported segment data; prior periods have been restated on a comparable basis. See the Reportable Segments section of Management's Discussion and Analysis of Financial Condition and Results of Operations for additional information regarding the Company's reportable segments. Additional information can be found in our most recent Annual Report on Form 10-K.

Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended June 30, 2026 is as follows (in thousands):

						Commercial Banking						Consumer Banking						Wealth Management						Segment Total						Funds Management and Other						BOK Financial Corporation
Net interest income from external sources						$	249,695					$	18,073					$	26,090					$	293,858					$	57,972					$	351,830
Net interest income (expense) from internal sources						(70,703)						39,839						19,288						(11,576)						11,576						—
Net interest income						178,992						57,912						45,378						282,282						69,548						351,830
Net loans charged off and provision for credit losses						(145)						1,118						(5)						968						(968)						—
Net interest income after provision for credit losses						179,137						56,794						45,383						281,314						70,516						351,830
Other operating revenue						65,700						36,823						101,104						203,627						33,945						237,572
Personnel expense						50,042						24,715						66,332						141,089						73,005						214,094
Non-personnel expense						32,049						38,721						27,866						98,636						48,949						147,585
Total other operating expense						82,091						63,436						94,198						239,725						121,954						361,679
Corporate allocations						16,586						16,626						17,312						50,524						(50,524)						—
Net income before taxes						$	146,160					$	13,555					$	34,977					$	194,692					$	33,031					$	227,723
Average assets						$	23,375,564					$	8,648,052					$	11,219,080					$	43,242,696					$	11,315,402					$	54,558,098

- 78 -

---

Reportable segments reconciliation to the Consolidated Financial Statements for the six months ended June 30, 2026 is as follows (in thousands):

						Commercial Banking						Consumer Banking						Wealth Management						Segment Total						Funds Management and Other						BOK Financial Consolidated
Net interest income from external sources						$	491,012					$	35,861					$	45,957					$	572,830					$	121,554					$	694,384
Net interest income (expense) from internal sources						(138,547)						78,040						42,395						(18,112)						18,112						—
Net interest income						352,465						113,901						88,352						554,718						139,666						694,384
Net loans charged off and provision for credit losses						255						2,626						491						3,372						(3,372)						—
Net interest income after provision for credit losses						352,210						111,275						87,861						551,346						143,038						694,384
Other operating revenue						125,768						79,689						211,491						416,948						31,892						448,840
Personnel expense						101,309						50,181						135,745						287,235						138,033						425,268
Non-personnel expense						63,090						76,748						56,622						196,460						94,117						290,577
Total other operating expense						164,399						126,929						192,367						483,695						232,150						715,845
Corporate allocations						32,632						31,312						34,467						98,411						(98,411)						—
Net income before taxes						$	280,947					$	32,723					$	72,518					$	386,188					$	41,191					$	427,379
Average assets						$	23,029,437					$	8,550,763					$	11,294,463					$	42,874,663					$	10,969,855					$	53,844,518

Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended June 30, 2025 is as follows (in thousands):

						Commercial Banking						Consumer Banking						Wealth Management						Segment Total						Funds Management and Other						BOK Financial Corporation
Net interest income from external sources						$	235,765					$	13,463					$	25,654					$	274,882					$	53,284					$	328,166
Net interest income (expense) from internal sources						(59,939)						44,651						19,190						3,902						(3,902)						—
Net interest income						175,826						58,114						44,844						278,784						49,382						328,166
Net loans charged off and provision for credit losses						29						1,018						(7)						1,040						(1,040)						—
Net interest income after provision for credit losses						175,797						57,096						44,851						277,744						50,422						328,166
Other operating revenue						64,432						38,165						103,650						206,247						851						207,098
Personnel expense						50,335						25,527						66,309						142,171						72,540						214,711
Non-personnel expense						30,256						29,949						26,972						87,177						52,615						139,792
Total other operating expense						80,591						55,476						93,281						229,348						125,155						354,503
Corporate allocations						19,596						15,039						14,471						49,106						(49,106)						—
Net income before taxes						$	140,042					$	24,746					$	40,749					$	205,537					$	(24,776)					$	180,761
Average assets						$	21,318,236					$	8,310,875					$	11,571,187					$	41,200,298					$	11,086,654					$	52,286,952

- 79 -

---

Reportable segments reconciliation to the Consolidated Financial Statements for the six months ended June 30, 2025 is as follows (in thousands):

						Commercial Banking						Consumer Banking						Wealth Management						Segment Total						Funds Management and Other						BOK Financial Consolidated
Net interest income from external sources						$	467,188					$	22,203					$	39,596					$	528,987					$	115,430					$	644,417
Net interest income (expense) from internal sources						(113,104)						93,163						49,750						29,809						(29,809)						—
Net interest income						354,084						115,366						89,346						558,796						85,621						644,417
Net loans charged off and provision for credit losses						177						2,535						(15)						2,697						(2,697)						—
Net interest income after provision for credit losses						353,907						112,831						89,361						556,099						88,318						644,417
Other operating revenue						119,953						77,223						199,986						397,162						(4,023)						393,139
Personnel expense						99,909						51,364						133,554						284,827						144,069						428,896
Non-personnel expense						59,161						61,348						53,993						174,502						98,634						273,136
Total other operating expense						159,070						112,712						187,547						459,329						242,703						702,032
Corporate allocations						36,650						30,474						28,325						95,449						(95,449)						—
Net income before taxes						$	278,140					$	46,868					$	73,475					$	398,483					$	(62,959)					$	335,524
Average assets						$	21,359,263					$	8,256,649					$	11,469,873					41,085,785						$	10,554,734					$	51,640,519

- 80 -

---

(10) Fees and Commissions Revenue

Fees and commissions revenue is generated through the sales of products, consisting primarily of financial instruments, and the performance of services for customers under contractual obligations. Revenue from providing services for customers is primarily recognized at the time services are provided in an amount that reflects the consideration we expect to be entitled to for those services. Revenue is recognized based on the application of five steps:

•Identify the contract with a customer

•Identify the performance obligations in the contract

•Determine the transaction price

•Allocate the transaction price to the performance obligations in the contract

•Recognize revenue when (or as) the Company satisfies a performance obligation

For contracts with multiple performance obligations, individual performance obligations are accounted for separately if the customer can benefit from the good or service on its own or with other resources readily available to the customer, and the promise to transfer goods and services to the customer is separately identifiable in the contract. The transaction price is allocated to the performance obligations based on relative standalone selling prices.

Revenue is recognized on a gross basis whenever we have primary responsibility and risk in providing the services or products to our customers and have discretion in establishing the price for the services or products. Revenue is recognized on a net basis whenever we act as an agent for the products or services of others.

 

Brokerage and trading revenue includes revenues from trading, customer hedging, retail brokerage, and investment banking. Trading revenue includes net realized and unrealized gains primarily related to sales of securities to institutional customers and related derivative contracts. Customer hedging revenue includes realized and unrealized changes in the fair value of derivative contracts held for customer risk management programs, including credit valuation adjustments, as necessary. We offer commodity, interest rate, foreign exchange, and equity derivatives to our customers. These customer contracts are offset with contracts with selected counterparties and exchanges to minimize changes in market risk from changes in commodity prices, interest rates, or foreign exchange rates. Retail brokerage revenue represents fees and commissions earned on sales of fixed income securities, annuities, mutual funds, and other financial instruments to retail customers. Investment banking revenue includes fees earned upon completion of underwriting and financial advisory services. Investment banking revenue also includes fees earned in conjunction with loan syndications.

 

Transaction card revenue includes merchant discount fees and electronic funds transfer network fees, net of interchange fees paid to card issuers and assessments paid to card networks. Merchant discount fees represent fees paid by customers for account management and electronic processing of card transactions. Merchant discount fees are recognized at the time the customer's transactions are processed or other services are performed. The Company also maintains the TransFund electronic funds transfer network for the benefit of its members, which includes BOKF, NA. Electronic funds transfer fees are recognized as electronic transactions are processed on behalf of its members. 

 

Fiduciary and asset management revenue includes fees from asset management, custody, recordkeeping, investment advisory, and administration services. Revenue is recognized on an accrual basis at the time the services are performed and may be based on either the fair value of the account or the service provided.

 

Deposit service charges and fees include commercial account service charges, overdraft fees, check card fee revenue and automated service charges, and other deposit service fees. Fees are recognized at least quarterly in accordance with published deposit account agreements and disclosure statements for retail accounts or contractual agreements for commercial accounts. Item charges for overdraft or non-sufficient funds items are recognized as items are presented for payment. Account balance charges and activity fees are accrued monthly and collected in arrears. Commercial account activity fees may be offset by an earnings credit based on account balances. Check card fees represent interchange fees paid by a merchant bank for transactions processed from cards issued by the Company. Check card fees are recognized when transactions are processed.

Mortgage banking revenue includes revenues recognized in conjunction with the origination, marketing, and servicing of conventional and government-sponsored residential mortgage loans. Mortgage production revenue includes net realized gains (losses) on sales of residential mortgage loans in the secondary market and the net change in unrealized gains (losses) on RMHFS. Mortgage production revenue also includes changes in the fair value of derivative contracts not designated as hedging instruments related to residential mortgage loan commitments and forward sales contracts. Mortgage servicing revenue includes servicing fee income and late charges on loans serviced for others.

- 81 -

---

Fees and commissions revenue by reportable segment and primary service line is as follows for the three months ended June 30, 2026 (in thousands):

			Commercial Banking						Consumer Banking						Wealth Management						Funds Management and Other						BOK Financial Corporation						Out of Scope1						In Scope2
Trading revenue			$	—					$	—					$	6,650					$	—					$	6,650					$	6,650					$	—
Customer hedging revenue			2,716						—						3,350						646						6,712						6,712						—
Retail brokerage revenue			—						—						5,732						—						5,732						—						5,732
Investment banking revenue			8,391						—						4,965						—						13,356						7,478						5,878
Brokerage and trading revenue			11,107						—						20,697						646						32,450						20,840						11,610
TransFund EFT network revenue			24,646						935						(16)						—						25,565						—						25,565
Merchant services revenue			2,722						8						—						—						2,730						—						2,730
Corporate card revenue			2,450						—						1,637						(785)						3,302						—						3,302
Transaction card revenue			29,818						943						1,621						(785)						31,597						—						31,597
Personal trust revenue			—						—						30,835						—						30,835						—						30,835
Corporate trust revenue			—						—						12,325						—						12,325						—						12,325
Institutional trust & retirement plan services revenue			—						—						20,276						—						20,276						—						20,276
Investment management services and other revenue			—						—						7,571						—						7,571						—						7,571
Fiduciary and asset management revenue			—						—						71,007						—						71,007						—						71,007
Commercial account service charge revenue			17,849						570						738						—						19,157						—						19,157
Overdraft fee revenue			35						6,321						40						(1)						6,395						—						6,395
Check card revenue			—						6,371						—						—						6,371						—						6,371
Automated service charge and other deposit fee revenue			202						1,167						35						(1)						1,403						—						1,403
Deposit service charges and fees			18,086						14,429						813						(2)						33,326						—						33,326
Mortgage production revenue			—						2,174						—						—						2,174						2,174						—
Mortgage servicing revenue			—						17,860						—						(1,049)						16,811						16,811						—
Mortgage banking revenue			—						20,034						—						(1,049)						18,985						18,985						—
Other revenue			2,403						2,441						6,943						2,840						14,627						8,978						5,649
Total fees and commissions revenue			$	61,414					$	37,847					$	101,081					$	1,650					$	201,992					$	48,803					$	153,189

1     Out of scope revenue generally relates to financial instruments or contractual rights and obligations within the scope of other applicable accounting guidance.

2    In scope revenue represents revenue subject to FASB ASC Topic 606, Revenue from Contracts with Customers.

- 82 -

---

Fees and commissions revenue by reportable segment and primary service line is as follows for the six months ended June 30, 2026 (in thousands):

			Commercial Banking						Consumer Banking						Wealth Management						Funds Management and Other						BOK Financial Corporation						Out of Scope1						In Scope2
Trading revenue			$	—					$	—					$	25,963					$	—					$	25,963					$	25,963					$	—
Customer hedging revenue			6,854						—						7,934						(260)						14,528						14,528						—
Retail brokerage revenue			—						—						12,046						—						12,046						—						12,046
Investment banking revenue			12,868						—						10,651						—						23,519						11,955						11,564
Brokerage and trading revenue			19,722						—						56,594						(260)						76,056						52,446						23,610
TransFund EFT network revenue			49,790						1,850						(31)						—						51,609						—						51,609
Merchant services revenue			5,155						16						—						—						5,171						—						5,171
Corporate card revenue			4,841						—						2,726						(785)						6,782						—						6,782
Transaction card revenue			59,786						1,866						2,695						(785)						63,562						—						63,562
Personal trust revenue			—						—						59,284						—						59,284						—						59,284
Corporate trust revenue			—						—						24,084						—						24,084						—						24,084
Institutional trust & retirement plan services revenue			—						—						39,819						—						39,819						—						39,819
Investment management services and other revenue			—						—						14,301						—						14,301						—						14,301
Fiduciary and asset management revenue			—						—						137,488						—						137,488						—						137,488
Commercial account service charge revenue			35,656						1,151						1,449						—						38,256						—						38,256
Overdraft fee revenue			67						12,109						76						1						12,253						—						12,253
Check card revenue			—						12,190						—						—						12,190						—						12,190
Automated service charge and other deposit fee revenue			405						2,361						80						(1)						2,845						—						2,845
Deposit service charges and fees			36,128						27,811						1,605						—						65,544						—						65,544
Mortgage production revenue			—						6,100						—						—						6,100						6,100						—
Mortgage servicing revenue			—						35,922						—						(2,074)						33,848						33,848						—
Mortgage banking revenue			—						42,022						—						(2,074)						39,948						39,948						—
Other revenue			4,788						7,085						13,123						4,175						29,171						16,718						12,453
Total fees and commissions revenue			$	120,424					$	78,784					$	211,505					$	1,056					$	411,769					$	109,112					$	302,657

1     Out of scope revenue generally relates to financial instruments or contractual rights and obligations within the scope of other applicable accounting guidance.

2    In scope revenue represents revenue subject to FASB ASC Topic 606, Revenue from Contracts with Customers.

- 83 -

---

Fees and commissions revenue by reportable segment and primary service line is as follows for the three months ended June 30, 2025 (in thousands):

			Commercial Banking						Consumer Banking						Wealth Management						Funds Management and Other						BOK Financial Corporation						Out of Scope1						In Scope2
Trading revenue			$	—					$	—					$	14,426					$	—					$	14,426					$	14,426					$	—
Customer hedging revenue			3,439						—						3,395						676						7,510						7,510						—
Retail brokerage revenue			—						—						5,113						—						5,113						—						5,113
Investment banking revenue			5,364						—						5,712						—						11,076						5,050						6,026
Brokerage and trading revenue			8,803						—						28,646						676						38,125						26,986						11,139
TransFund EFT network revenue			23,877						753						(17)						—						24,613						—						24,613
Merchant services revenue			2,614						8						—						—						2,622						—						2,622
Corporate card revenue			2,086						—						137						103						2,326						—						2,326
Transaction card revenue			28,577						761						120						103						29,561						—						29,561
Personal trust revenue			—						—						28,018						—						28,018						—						28,018
Corporate trust revenue			—						—						11,705						—						11,705						—						11,705
Institutional trust & retirement plan services revenue			—						—						17,895						—						17,895						—						17,895
Investment management services and other revenue			—						—						6,346						—						6,346						—						6,346
Fiduciary and asset management revenue			—						—						63,964						—						63,964						—						63,964
Commercial account service charge revenue			17,137						585						632						—						18,354						—						18,354
Overdraft fee revenue			26						5,367						53						(15)						5,431						—						5,431
Check card revenue			—						6,053						—						—						6,053						—						6,053
Automated service charge and other deposit fee revenue			247						1,128						106						—						1,481						—						1,481
Deposit service charges and fees			17,410						13,133						791						(15)						31,319						—						31,319
Mortgage production revenue			—						1,707						—						—						1,707						1,707						—
Mortgage servicing revenue			—						18,141						—						(855)						17,286						17,286						—
Mortgage banking revenue			—						19,848						—						(855)						18,993						18,993						—
Other revenue			3,610						3,047						10,129						(1,418)						15,368						8,200						7,168
Total fees and commissions revenue			$	58,400					$	36,789					$	103,650					$	(1,509)					$	197,330					$	54,179					$	143,151

1     Out of scope revenue generally relates to financial instruments or contractual rights and obligations within the scope of other applicable accounting guidance.

2    In scope revenue represents revenue subject to FASB ASC Topic 606, Revenue from Contracts with Customers.

- 84 -

---

Fees and commissions revenue by reportable segment and primary service line is as follows for the six months ended June 30, 2025 (in thousands):

			Commercial Banking						Consumer Banking						Wealth Management						Funds Management and Other						BOK Financial Corporation						Out of Scope1						In Scope2
Trading revenue			$	—					$	—					$	22,533					$	—					$	22,533					$	22,533					$	—
Customer hedging revenue			7,957						—						7,441						501						15,899						15,899						—
Retail brokerage revenue			—						—						10,072						—						10,072						—						10,072
Investment banking revenue			8,575						—						12,114						—						20,689						8,241						12,448
Brokerage and trading revenue			16,532						—						52,160						501						69,193						46,673						22,520
TransFund EFT network revenue			45,980						1,431						(34)						—						47,377						—						47,377
Merchant services revenue			4,787						16						—						—						4,803						—						4,803
Corporate card revenue			3,957						—						311						205						4,473						—						4,473
Transaction card revenue			54,724						1,447						277						205						56,653						—						56,653
Personal trust revenue			—						—						53,574						—						53,574						—						53,574
Corporate trust revenue			—						—						22,814						—						22,814						—						22,814
Institutional trust & retirement plan services revenue			—						—						36,881						—						36,881						—						36,881
Investment management services and other revenue			—						—						11,667						—						11,667						—						11,667
Fiduciary and asset management revenue			—						—						124,936						—						124,936						—						124,936
Commercial account service charge revenue			33,760						1,159						1,254						—						36,173						—						36,173
Overdraft fee revenue			58						10,649						105						(15)						10,797						—						10,797
Check card revenue			—						11,668						—						—						11,668						—						11,668
Automated service charge and other deposit fee revenue			497						2,296						163						—						2,956						—						2,956
Deposit service charges and fees			34,315						25,772						1,522						(15)						61,594						—						61,594
Mortgage production revenue			—						4,336						—						—						4,336						4,336						—
Mortgage servicing revenue			—						36,150						—						(1,678)						34,472						34,472						—
Mortgage banking revenue			—						40,486						—						(1,678)						38,808						38,808						—
Other revenue			7,986						5,879						21,091						(4,694)						30,262						16,569						13,693
Total fees and commissions revenue			$	113,557					$	73,584					$	199,986					$	(5,681)					$	381,446					$	102,050					$	279,396

1     Out of scope revenue generally relates to financial instruments or contractual rights and obligations within the scope of other applicable accounting guidance.

2    In scope revenue represents revenue subject to FASB ASC Topic 606, Revenue from Contracts with Customers.

- 85 -

---

(11) Fair Value Measurements

Fair value is defined by applicable accounting guidance as the price to sell an asset or transfer a liability in an orderly transaction between market participants in the principal market for the given asset or liability at the measurement date based on market conditions at that date. An orderly transaction assumes exposure to the market for a customary period for marketing activities prior to the measurement date and not a forced liquidation or distressed sale. Certain assets and liabilities are recorded in the Company's financial statements at fair value. Some are recorded on a recurring basis and some on a non-recurring basis.

For some assets and liabilities, observable market transactions and market information might be available. For other assets and liabilities, observable market transactions and market information might not be available. A hierarchy for fair value has been established which categorizes into three levels the inputs to valuation techniques used to measure fair value. The three levels are as follows:

Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1) - Fair value is based on unadjusted quoted prices in active markets for identical assets or liabilities.

Significant Other Observable Inputs (Level 2) - Fair value is based on significant other observable inputs which are generally determined based on a single price for each financial instrument provided to us by an applicable third-party pricing service and is based on one or more of the following:

•Quoted prices for similar, but not identical, assets or liabilities in active markets;

•Quoted prices for identical or similar assets or liabilities in inactive markets;

•Inputs other than quoted prices that are observable, such as interest rate and yield curves, volatilities, prepayment speeds, loss severities, credit risks, and default rates;

•Other inputs derived from or corroborated by observable market inputs.

Significant Unobservable Inputs (Level 3) - Fair value is based upon model-based valuation techniques for which at least one significant assumption is not observable in the market.

Transfers between levels are recognized as of the end of the reporting period. There were no transfers in or out of quoted prices in active markets for identical instruments to significant other observable inputs or significant unobservable inputs during the three and six months ended June 30, 2026, and 2025, respectively. Transfers between significant other observable inputs and significant unobservable inputs during the three and six months ended June 30, 2026, and 2025 were immaterial.

The underlying methods used by the third-party pricing services are considered in determining the primary inputs used to determine fair values. Management has evaluated the methodologies employed by the third-party pricing services by comparing the price provided by the pricing service with other sources, including brokers' quotes, sales or purchases of similar instruments, and discounted cash flows to establish a basis for reliance on the pricing service values. Significant differences between the pricing service provided value and other sources are discussed with the pricing service to understand the basis for their values. Based on all observable inputs, management may adjust prices obtained from third-party pricing services to more appropriately reflect the prices that would be received to sell assets or paid to transfer liabilities in orderly transactions in the current market. No significant adjustments were made to prices provided by third-party pricing services at June 30, 2026, or December 31, 2025.

- 86 -

---

Assets and Liabilities Measured at Fair Value on a Recurring Basis

The fair value of financial assets and liabilities measured on a recurring basis was as follows as of June 30, 2026 (in thousands):

						Total						Quoted Prices in Active Markets for Identical Instruments (Level 1)						Significant Other Observable Inputs (Level 2)						Significant Unobservable Inputs (Level 3)
Assets:
Trading securities:
Residential agency mortgage-backed securities						$	4,826,434					$	—					$	4,826,434					$	—
Municipal securities						83,079						—						83,079						—
Other trading securities						43,475						—						43,475						—
Total trading securities						4,952,988						—						4,952,988						—
Available-for-sale securities:
U.S. Treasury securities						989						989						—						—
Municipal securities						112,845						—						112,845						—
Residential agency mortgage-backed securities						10,129,404						—						10,129,404						—
Residential non-agency mortgage-backed securities						686,050						—						686,050						—
Commercial agency mortgage-backed securities						2,653,019						—						2,653,019						—
Other debt securities						473						—						—						473
Total available-for-sale securities						13,582,780						989						13,581,318						473
Fair value option securities:
Residential agency mortgage-backed securities						16,150						—						16,150						—
Commercial agency mortgage-backed securities						12,311						—						12,311						—
Total fair value option securities						28,461						—						28,461						—
Residential mortgage loans held for sale1						102,531						—						94,669						7,862
Mortgage servicing rights, net2						333,998						—						—						333,998
Derivative contracts, net of cash margin3						324,711						1,740						322,971						—
Liabilities:
Derivative contracts, net of cash margin3						$	325,231					$	379					$	324,852					$	—

1Residential mortgage loans held for sale measured at fair value on a recurring basis using significant unobservable inputs (Level 3) consist of residential mortgage loans intended for sale to U.S. government agencies that fail to meet conforming standards and are valued at 92.93% of the unpaid principal balance.

2A reconciliation of the beginning and ending fair value of mortgage servicing rights and disclosures of significant assumptions used to determine fair value are presented in Note 5, Mortgage Banking Activities.

3See Note 3 for detail of fair value of derivative contracts by contract type. Derivative contracts in asset and liability positions that were valued based on quoted prices in active markets for identical instruments (Level 1) are primarily exchange-traded interest rate derivative contracts held for trading and internal risk management purposes.

- 87 -

---

The fair value of financial assets and liabilities measured on a recurring basis was as follows as of December 31, 2025 (in thousands):

						Total						Quoted Prices in Active Markets for Identical Instruments (Level 1)						Significant Other Observable Inputs (Level 2)						Significant Unobservable Inputs (Level 3)
Assets:
Trading securities:
U.S. government securities						$	9,237					$	—					$	9,237					$	—
Residential agency mortgage-backed securities						5,307,849						—						5,307,849						—
Municipal securities						39,233						—						39,233						—
Other trading securities						36,426						—						36,426						—
Total trading securities						5,392,745						—						5,392,745						—
Available-for-sale securities:
U.S. Treasury securities						980						980						—						—
Municipal securities						184,273						—						184,273						—
Residential agency mortgage-backed securities						9,598,627						—						9,598,627						—
Residential non-agency mortgage-backed securities						696,028						—						696,028						—
Commercial agency mortgage-backed securities						3,126,244						—						3,126,244						—
Other debt securities						473						—						—						473
Total available-for-sale securities						13,606,625						980						13,605,172						473
Fair value option securities — Residential agency mortgage-backed securities						102,096						—						102,096						—
Residential mortgage loans held for sale1						94,630						—						88,335						6,295
Mortgage servicing rights, net2						322,724						—						—						322,724
Derivative contracts, net of cash margin3						300,775						1,022						299,753						—
Liabilities:
Derivative contracts, net of cash margin3						$	397,573					$	12					$	397,561					$	—

1Residential mortgage loans held for sale measured at fair value on a recurring basis using significant unobservable inputs (Level 3) consist of residential mortgage loans intended for sale to U.S. government agencies that fail to meet conforming standards and are valued at 82.84% of the unpaid principal balance.

2A reconciliation of the beginning and ending fair value of mortgage servicing rights and disclosures of significant assumptions used to determine fair value are presented in Note 5, Mortgage Banking Activities.

3See Note 3 for detail of fair value of derivative contracts by contract type. Derivative contracts in asset and liability positions that were valued based on quoted prices in active markets for identical instruments (Level 1) are primarily exchange-traded interest rate derivative contracts held for trading and internal risk management purposes.

- 88 -

---

Following is a description of the Company's valuation methodologies used for assets and liabilities measured on a recurring basis:

Securities

The fair values of trading, AFS, and fair value option securities are based on quoted prices for identical instruments in active markets, when available. If quoted prices for identical instruments are not available, fair values are based on significant other observable inputs such as quoted prices of comparable instruments or interest rates and credit spreads, yield curves, volatilities, prepayment speeds, and loss severities. The Company has elected to carry all residential mortgage-backed securities guaranteed by U.S. government agencies held as economic hedges against changes in the fair value of MSR at fair value with changes in the fair value recognized in earnings.

The fair value of certain AFS and held-to-maturity municipal and other debt securities may be based on significant unobservable inputs. These significant unobservable inputs include limited observed trades, projected cash flows, current credit rating of the issuers and, when applicable, the insurers of the debt and observed trades of similar debt. Discount rates are primarily based on reference to interest rate spreads on comparable securities of similar duration and credit rating as determined by the nationally-recognized rating agencies adjusted for a lack of trading volume. Significant unobservable inputs are developed by investment securities professionals involved in the active trading of similar securities. A summary of significant inputs used to value these securities follows. A management committee composed of senior members from the Company's Corporate Treasury, Risk Management, and Finance departments assesses the appropriateness of these inputs quarterly.

Derivatives

All derivative instruments are carried on the balance sheet at fair value. Fair values for exchange-traded contracts are based on quoted prices. Fair values for over-the-counter interest rate, commodity, and foreign exchange contracts are based on valuations provided either by third-party dealers in the contracts, quotes provided by independent pricing services, or a third-party provided pricing model that uses significant other observable market inputs.

Credit risk is considered in determining the fair value of derivative instruments. Management determines fair value adjustments based on various risk factors including, but not limited to, current fair value, probability of default, and loss given default.

We also consider our own credit risk in determining the fair value of derivative contracts. Changes in our credit rating would affect the fair value of our derivative liabilities. In the event of a credit downgrade, the fair value of our derivative liabilities could increase.

Residential Mortgage Loans Held for Sale

Residential mortgage loans held for sale are carried on the balance sheet at fair value. The Company has elected to carry all residential mortgage loans originated for sale at fair value. Changes in the fair value of these financial instruments are recognized in earnings. The fair values of RMHFS are based upon quoted market prices of such loans sold in securitization transactions, including related unfunded loan commitments and forward sales contracts. The fair value of mortgage loans that were unable to be sold to U.S. government agencies were determined using quoted prices of loans that are sold in securitization transactions with a liquidity discount applied.

- 89 -

---

Fair Value of Assets and Liabilities Measured on a Non-Recurring Basis

Assets measured at fair value on a non-recurring basis include collateral for certain nonaccruing loans and real property and other assets acquired to satisfy loans, which are based primarily on comparisons to completed sales of similar assets.

The following represents the carrying value of assets measured at fair value on a non-recurring basis (and related losses) during the period. The carrying value represents only those assets with a balance at June 30, 2026, for which the fair value was adjusted during the six months ended June 30, 2026 (in thousands):

																					Fair Value Adjustments for the
			Carrying Value at June 30, 2026																		Three Months Ended June 30, 2026 Recognized in:												Six Months Ended June 30, 2026 Recognized in:
			Quoted Prices in Active Markets for Identical Instruments						Significant Other Observable Inputs						Significant Unobservable Inputs						Gross charge-offs against allowance for loan losses						Other gains (losses), net						Gross charge-offs against allowance for loan losses						Other gains (losses), net
Nonaccruing loans			$	—					$	—					$	6					$	5					$	—					$	5					$	—
Real estate and other repossessed assets			$	—					$	185					$	—					$	—					$	(32)					$	—					$	(32)

The following represents the carrying value of assets measured at fair value on a non-recurring basis (and related losses) during the period. The carrying value represents only those assets with a balance at June 30, 2025, for which the fair value was adjusted during the six months ended June 30, 2025 (in thousands):

																					Fair Value Adjustments for the
			Carrying Value at June 30, 2025																		Three Months Ended June 30, 2025 Recognized in:												Six Months Ended June 30, 2025 Recognized in:
			Quoted Prices in Active Markets for Identical Instruments						Significant Other Observable Inputs						Significant Unobservable Inputs						Gross charge-offs against allowance for loan losses						Other gains (losses), net						Gross charge-offs against allowance for loan losses						Other gains (losses), net
Real estate and other repossessed assets			$	—					$	—					$	1,636					$	—					$	(1)					—						(357)

The fair value of collateral-dependent nonaccruing loans secured by real estate and real estate and other repossessed assets and the related fair value adjustments are generally based on unadjusted third-party appraisals. Our appraisal review policies require appraised values to be supported by observed inputs derived principally from or corroborated by observable market data. Appraisals that are not based on observable inputs or that require significant adjustments or fair value measurements that are not based on third-party appraisals are considered to be based on significant unobservable inputs. Non-recurring fair value measurements of collateral-dependent nonaccruing loans and real estate and other repossessed assets based on significant unobservable inputs are generally due to estimates of current fair values between appraisal dates. Significant unobservable inputs include listing prices for the same or comparable assets, uncorroborated expert opinions, or management's knowledge of the collateral or industry. Non-recurring fair value measurements of collateral dependent loans secured by mineral rights are generally determined by our internal staff of engineers based on projected cash flows under current market conditions and are based on significant unobservable inputs. Projected cash flows are discounted according to risk characteristics of the underlying oil and gas properties. Assets are evaluated to demonstrate with reasonable certainty that crude oil, natural gas, and natural gas liquids can be recovered from known oil and gas reservoirs under existing economic and operating conditions at current prices with existing conventional equipment, operating methods, and costs. Significant unobservable inputs are developed by asset management and workout professionals and approved by senior Credit Administration executives.

- 90 -

---

A summary of quantitative information about Non-recurring Fair Value Measurements based on Significant Unobservable Inputs (Level 3) as of June 30, 2026 follows (dollars in thousands):

Fair Value

Valuation Technique(s)

Unobservable Input

Range (Weighted Average)

Nonaccruing loans

$

6

Discounted cash flows

Management knowledge of industry and non-real estate collateral

56% - 56% (56%)1

1    Represents fair value as a percentage of the unpaid principal balance.

A summary of quantitative information about Non-recurring Fair Value Measurements based on Significant Unobservable Inputs (Level 3) as of June 30, 2025 follows (dollars in thousands):

Fair Value

Valuation Technique(s)

Unobservable Input

Range (Weighted Average)

Real estate and other repossessed assets

$

1,636

Discounted cash flows

Marketability adjustments off appraised value1

70% - 98% (96%)

1    Marketability adjustments include consideration of estimated costs to sell which is approximately 10% of the fair value.

- 91 -

---

Fair Value of Financial Instruments

The following table presents the carrying values and estimated fair values of all financial instruments, including those financial assets and liabilities that are not measured and reported at fair value on a recurring basis or are measured at fair value on a non-recurring basis as of June 30, 2026 (in thousands):

						Carrying Value						Estimated Fair Value						Quoted Prices in Active Markets for Identical Instruments (Level 1)						Significant Other Observable Inputs (Level 2)						Significant Unobservable Inputs (Level 3)
Cash and due from banks						$	975,769					$	975,769					$	975,769					$	—					$	—
Interest-bearing cash and cash equivalents						545,597						545,597						545,597						—						—
Trading securities:
Residential agency mortgage-backed securities						4,826,434						4,826,434						—						4,826,434						—
Municipal securities						83,079						83,079						—						83,079						—
Other trading securities						43,475						43,475						—						43,475						—
Total trading securities						4,952,988						4,952,988						—						4,952,988						—
Investment securities:
Municipal securities						36,856						37,304						—						6,116						31,188
Residential agency mortgage-backed securities						1,558,327						1,414,665						—						1,414,665						—
Commercial agency mortgage-backed securities						16,662						16,189						—						16,189						—
Other debt securities						15,513						14,848						—						14,848						—
Total investment securities						1,627,358						1,483,006						—						1,451,818						31,188
Allowance for credit losses						(77)						—						—						—						—
Investment securities, net of allowance						1,627,281						1,483,006						—						1,451,818						31,188
Available-for-sale securities:
U.S. Treasury securities						989						989						989						—						—
Municipal securities						112,845						112,845						—						112,845						—
Residential agency mortgage-backed securities						10,129,404						10,129,404						—						10,129,404						—
Residential non-agency mortgage-backed securities						686,050						686,050						—						686,050						—
Commercial agency mortgage-backed securities						2,653,019						2,653,019						—						2,653,019						—
Other debt securities						473						473						—						—						473
Total available-for-sale securities						13,582,780						13,582,780						989						13,581,318						473
Fair value option securities:
Residential agency mortgage-backed securities						16,150						16,150						—						16,150						—
Commercial agency mortgage-backed securities						12,311						12,311						—						12,311						—
Total fair value option securities						28,461						28,461						—						28,461						—
Residential mortgage loans held for sale						102,531						102,531						—						94,669						7,862
Loans:
Commercial						16,297,448						16,101,285						—						—						16,101,285
Commercial real estate						5,885,330						5,774,037						—						—						5,774,037
Loans to individuals						4,900,937						4,787,816						—						—						4,787,816
Total loans						27,083,715						26,663,138						—						—						26,663,138
Allowance for loan losses						(277,474)						—						—						—						—
Loans, net of allowance						26,806,241						26,663,138						—						—						26,663,138
Mortgage servicing rights						333,998						333,998						—						—						333,998
Derivative instruments with positive fair value, net of cash margin						324,711						324,711						1,740						322,971						—
Deposits with no stated maturity						36,004,559						36,004,559						—						—						36,004,559
Time deposits						3,851,282						3,835,276						—						—						3,835,276
Other borrowed funds						4,577,911						4,577,667						—						—						4,577,667
Subordinated debentures						396,661						391,969						—						391,969						—
Derivative instruments with negative fair value, net of cash margin						325,231						325,231						379						324,852						—

- 92 -

---

The following table presents the carrying values and estimated fair values of all financial instruments, including those financial assets and liabilities that are not measured and reported at fair value on a recurring basis or are measured at fair value on a non-recurring basis as of December 31, 2025 (in thousands):

						Carrying Value						Estimated Fair Value						Quoted Prices in Active Markets for Identical Instruments (Level 1)						Significant Other Observable Inputs (Level 2)						Significant Unobservable Inputs (Level 3)
Cash and due from banks						$	1,001,107					$	1,001,107					$	1,001,107					$	—					$	—
Interest-bearing cash and cash equivalents						656,995						656,995						656,995						—						—
Trading securities:
U.S. government securities						9,237						9,237						—						9,237						—
Residential agency mortgage-backed securities						5,307,849						5,307,849						—						5,307,849						—
Municipal securities						39,233						39,233						—						39,233						—
Other trading securities						36,426						36,426						—						36,426						—
Total trading securities						5,392,745						5,392,745						—						5,392,745						—
Investment securities:
Municipal securities						88,215						89,343						—						11,204						78,139
Residential agency mortgage-backed securities						1,664,175						1,541,608						—						1,541,608						—
Commercial agency mortgage-backed securities						16,516						16,186						—						16,186						—
Other debt securities						15,538						14,868						—						14,868						—
Total investment securities						1,784,444						1,662,005						—						1,583,866						78,139
Allowance for credit losses						(202)						—						—						—						—
Investment securities, net of allowance						1,784,242						1,662,005						—						1,583,866						78,139
Available-for-sale securities:
U.S. Treasury securities						980						980						980						—						—
Municipal securities						184,273						184,273						—						184,273						—
Residential agency mortgage-backed securities						9,598,627						9,598,627						—						9,598,627						—
Residential non-agency mortgage-backed securities						696,028						696,028						—						696,028						—
Commercial agency mortgage-backed securities						3,126,244						3,126,244						—						3,126,244						—
Other debt securities						473						473						—						—						473
Total available-for-sale securities						13,606,625						13,606,625						980						13,605,172						473
Fair value option securities — Residential agency mortgage-backed securities						102,096						102,096						—						102,096						—
Residential mortgage loans held for sale						94,630						94,630						—						88,335						6,295
Loans:
Commercial						15,281,067						15,223,531						—						—						15,223,531
Commercial real estate						5,672,006						5,597,767						—						—						5,597,767
Loans to individuals						4,698,389						4,565,165						—						—						4,565,165
Total loans						25,651,462						25,386,463						—						—						25,386,463
Allowance for loan losses						(275,860)						—						—						—						—
Loans, net of allowance						25,375,602						25,386,463						—						—						25,386,463
Mortgage servicing rights						322,724						322,724						—						—						322,724
Derivative instruments with positive fair value, net of cash margin						300,775						300,775						1,022						299,753						—
Deposits with no stated maturity						35,795,923						35,795,923						—						—						35,795,923
Time deposits						3,639,083						3,629,060						—						—						3,629,060
Other borrowed funds						4,237,655						4,237,752						—						—						4,237,752
Subordinated debentures						396,589						395,323						—						395,323						—
Derivative instruments with negative fair value, net of cash margin						397,573						397,573						12						397,561						—

Because no market exists for certain of these financial instruments and management does not intend to sell these financial instruments, the fair values shown in the tables above may not represent values at which the respective financial instruments could be sold individually or in the aggregate at the given reporting date.

- 93 -

---

(12) Subsequent Events

The Company evaluated events from the date of the consolidated financial statements on June 30, 2026, through the issuance of those consolidated financial statements included in this Quarterly Report on Form 10-Q. No events were identified requiring recognition in and/or disclosure in the consolidated financial statements.

- 94 -

---

Six-Month Financial Summary – Unaudited

Consolidated Daily Average Balances, Average Yields and Rates

(In thousands, except per share data)						Six Months Ended
						June 30, 2026																		June 30, 2025
						Average Balance						Revenue/ Expense						Yield/ Rate1						Average Balance						Revenue/ Expense						Yield/ Rate1
Assets
Interest-bearing cash and cash equivalents						$	564,004					$	10,144					3.63		%				$	535,012					$	11,855					4.47		%
Trading securities						5,747,848						135,178						4.74		%				6,382,141						160,359						5.05		%
Investment securities						1,711,819						11,919						1.39		%				1,949,319						13,770						1.41		%
Available-for-sale securities						13,584,418						269,639						3.95		%				13,091,406						258,933						3.85		%
Fair value option securities						98,764						2,238						4.71		%				53,158						1,497						5.50		%
Restricted equity securities						411,910						15,519						7.54		%				369,344						14,086						7.63		%
Residential mortgage loans held for sale						85,441						2,508						5.85		%				75,018						2,321						6.08		%
Loans						26,349,944						813,243						6.22		%				24,122,687						803,292						6.71		%
Allowance for loan losses						(276,995)																		(279,082)
Loans, net of allowance						26,072,949						813,243						6.29		%				23,843,605						803,292						6.79		%
Total earning assets						48,277,153						1,260,388						5.25		%				46,299,003						1,266,113						5.46		%
Receivable on unsettled securities sales						185,077																		206,882
Cash and other assets						5,382,288																		5,134,634
Total assets						$	53,844,518																	$	51,640,519
Liabilities and equity
Interest-bearing deposits:
Transaction						$	26,767,571					$	352,262					2.65		%				$	25,859,533					$	408,737					3.19		%
Savings						890,159						2,368						0.54		%				848,991						2,323						0.55		%
Time						3,759,897						64,677						3.47		%				3,482,001						68,455						3.96		%
Total interest-bearing deposits						31,417,627						419,307						2.69		%				30,190,525						479,515						3.20		%
Funds purchased and repurchase agreements						721,440						10,616						2.97		%				858,453						13,848						3.25		%
Other borrowings						6,140,103						118,464						3.89		%				5,327,024						119,545						4.53		%
Subordinated debentures						396,624						12,288						6.20		%				115,430						3,672						6.42		%
Total interest-bearing liabilities						38,675,794						560,675						2.92		%				36,491,432						616,580						3.41		%
Noninterest-bearing demand deposits						7,688,255																		8,056,758
Due on unsettled securities purchases						456,820																		464,487
Other liabilities						991,269																		900,237
Total equity						6,032,380																		5,727,605
Total liabilities and equity						$	53,844,518																	$	51,640,519
Tax-equivalent net interest income												$	699,713					2.33		%										$	649,533					2.05		%
Tax-equivalent net interest income to earning assets																		2.91		%																2.79		%
Less tax-equivalent adjustment												5,329																		5,116
Net interest income												694,384																		644,417
Provision for credit losses												—																		—
Other operating revenue												448,840																		393,139
Other operating expense												715,845																		702,032
Net income before taxes												427,379																		335,524
Federal and state income taxes												95,077																		75,683
Net income												332,302																		259,841
Net income (loss) attributable to non-controlling interests												(3)																		46
Net income attributable to BOK Financial Corporation shareholders												$	332,305																	$	259,795
Earnings per share:
Basic and diluted												$	5.49																	$	4.05

1    Yield calculations are shown on a tax-equivalent basis at the statutory federal and state rates for the periods presented. The yield calculations exclude security trades that have been recorded on trade date with no corresponding interest income and the unrealized gains and losses. The yield calculation also includes average loan balances for which the accrual of interest has been discontinued and are net of unearned income. Yield/rate calculations are generally based on the conventions that determine how interest income and expense is accrued.

- 95 -

---

Quarterly Financial Summary – Unaudited

Consolidated Daily Average Balances, Average Yields and Rates

(Dollars in thousands, except per share data)						Three Months Ended
						June 30, 2026																		March 31, 2026
						Average Balance						Revenue/ Expense						Yield/ Rate1						Average Balance						Revenue/ Expense						Yield/ Rate1
Assets
Interest-bearing cash and cash equivalents						$	550,518					$	5,011					3.65		%				$	577,641					$	5,133					3.60		%
Trading securities						5,876,732						70,590						4.85		%				5,617,531						64,588						4.64		%
Investment securities, net of allowance						1,676,175						5,770						1.38		%				1,747,860						6,149						1.41		%
Available-for-sale securities						13,554,693						135,676						3.98		%				13,614,473						133,963						3.93		%
Fair value option securities						71,064						849						4.51		%				126,772						1,389						4.83		%
Restricted equity securities						461,753						8,838						7.66		%				361,514						6,681						7.39		%
Residential mortgage loans held for sale						93,685						1,452						6.22		%				77,105						1,056						5.42		%
Loans						26,769,638						413,667						6.20		%				25,925,585						399,576						6.25		%
Allowance for loan losses						(277,546)																		(276,437)
Loans, net of allowance						26,492,092						413,667						6.26		%				25,649,148						399,576						6.31		%
Total earning assets						48,776,712						641,853						5.27		%				47,772,044						618,535						5.23		%
Receivable on unsettled securities sales						196,521																		173,506
Cash and other assets						5,584,865																		5,177,459
Total assets						$	54,558,098																	$	53,123,009
Liabilities and equity
Interest-bearing deposits:
Transaction						$	26,826,903					$	176,460					2.64		%				$	26,707,581					$	175,802					2.67		%
Savings						902,531						1,206						0.54		%				877,650						1,162						0.54		%
Time						3,818,067						32,443						3.41		%				3,701,080						32,234						3.53		%
Total interest-bearing deposits						31,547,501						210,109						2.67		%				31,286,311						209,198						2.71		%
Funds purchased and repurchase agreements						520,881						4,016						3.09		%				924,228						6,600						2.90		%
Other borrowings						6,922,451						66,982						3.88		%				5,349,061						51,482						3.90		%
Subordinated debentures						396,642						6,197						6.25		%				396,606						6,091						6.14		%
Total interest-bearing liabilities						39,387,475						287,304						2.93		%				37,956,206						273,371						2.92		%
Noninterest-bearing demand deposits						7,682,623																		7,693,948
Due on unsettled securities purchases						494,740																		418,478
Other liabilities						952,785																		1,030,182
Total equity						6,040,475																		6,024,195
Total liabilities and equity						$	54,558,098																	$	53,123,009
Tax-equivalent net interest income												$	354,549					2.34		%										$	345,164					2.31		%
Tax-equivalent net interest income to earning assets																		2.91		%																2.90		%
Less tax-equivalent adjustment												2,719																		2,610
Net interest income												351,830																		342,554
Provision for credit losses												—																		—
Other operating revenue												237,572																		211,268
Other operating expense												361,679																		354,166
Net income before taxes												227,723																		199,656
Federal and state income taxes												51,141																		43,936
Net income												176,582																		155,720
Net income (loss) attributable to non-controlling interests												43																		(46)
Net income attributable to BOK Financial Corporation shareholders												$	176,539																	$	155,766
Earnings per share:
Basic and diluted												$	2.92																	$	2.58

1    Yield calculations are shown on a tax-equivalent basis at the statutory federal and state rates for the periods presented. The yield calculations exclude security trades that have been recorded on trade date with no corresponding interest income and the unrealized gains and losses. The yield calculation also includes average loan balances for which the accrual of interest has been discontinued and are net of unearned income. Yield/rate calculations are generally based on the conventions that determine how interest income and expense is accrued.

- 96 -

---

(Dollars in thousands, except per share data)						Three Months Ended
						December 31, 2025																		September 30, 2025
						Average Balance						Revenue /Expense						Yield/ Rate1						Average Balance						Revenue / Expense						Yield/ Rate1
Assets
Interest-bearing cash and cash equivalents						$	546,045					$	5,302					3.85		%				$	495,091					$	5,482					4.39		%
Trading securities						5,295,598						63,296						4.83		%				5,603,200						72,770						5.25		%
Investment securities, net of allowance						1,804,984						6,381						1.41		%				1,861,565						6,560						1.41		%
Available-for-sale securities						13,564,939						134,440						3.94		%				13,386,515						133,452						3.93		%
Fair value option securities						72,229						913						4.83		%				105,651						1,441						5.45		%
Restricted equity securities						250,430						4,522						7.22		%				337,055						6,605						7.84		%
Residential mortgage loans held for sale						91,414						1,349						5.84		%				91,422						1,405						6.08		%
Loans						25,242,551						412,170						6.48		%				24,826,139						419,303						6.70		%
Allowance for loan losses						(277,580)																		(277,398)
Loans, net of allowance						24,964,971						412,170						6.55		%				24,548,741						419,303						6.78		%
Total earning assets						46,590,610						628,373						5.36		%				46,429,240						647,018						5.53		%
Receivable on unsettled securities sales						227,678																		162,035
Cash and other assets						5,034,058																		5,100,801
Total assets						$	51,852,346																	$	51,692,076
Liabilities and equity
Interest-bearing deposits:
Transaction						$	27,396,541					$	199,008					2.88		%				$	26,076,475					$	206,400					3.14		%
Savings						852,390						1,163						0.54		%				867,939						1,197						0.55		%
Time						3,729,596						34,252						3.64		%				3,641,985						34,236						3.73		%
Total interest-bearing deposits						31,978,527						234,423						2.91		%				30,586,399						241,833						3.14		%
Funds purchased and repurchase agreements						1,185,566						10,360						3.47		%				873,800						7,250						3.29		%
Other borrowings						3,008,388						32,032						4.22		%				5,048,301						57,724						4.54		%
Subordinated debentures						241,482						3,722						6.12		%				—						—						—		%
Total interest-bearing liabilities						36,413,963						280,537						3.06		%				36,508,500						306,807						3.33		%
Noninterest-bearing demand deposits						8,009,082																		7,894,847
Due on unsettled securities purchases						452,673																		329,361
Other liabilities						1,015,185																		996,216
Total equity						5,961,443																		5,963,152
Total liabilities and equity						$	51,852,346																	$	51,692,076
Tax-equivalent net interest income												$	347,836					2.30		%										$	340,211					2.20		%
Tax-equivalent net interest income to earning assets																		2.98		%																2.91		%
Less tax-equivalent adjustment												2,555																		2,565
Net interest income												345,281																		337,646
Provision for credit losses												—																		2,000
Other operating revenue												244,282																		210,709
Other operating expense												361,054																		369,770
Net income before taxes												228,509																		176,585
Federal and state income taxes												51,243																		35,714
Net income												177,266																		140,871
Net income (loss) attributable to non-controlling interests												(35)																		(23)
Net income attributable to BOK Financial Corporation shareholders												$	177,301																	$	140,894
Earnings per share:
Basic and diluted												$	2.89																	$	2.22

1    Yield calculations are shown on a tax-equivalent basis at the statutory federal and state rates for the periods presented. The yield calculations exclude security trades that have been recorded on trade date with no corresponding interest income and the unrealized gains and losses. The yield calculation also includes average loan balances for which the accrual of interest has been discontinued and are net of unearned income. Yield/rate calculations are generally based on the conventions that determine how interest income and expense is accrued.

- 97 -

---

(Dollars in thousands, except per share data)						Three Months Ended
						June 30, 2025
						Average Balance						Revenue / Expense						Yield/ Rate1
Assets
Interest-bearing cash and cash equivalents						$	506,330					$	5,626					4.46		%
Trading securities						6,876,788						86,488						5.05		%
Investment securities, net of allowance						1,918,969						6,762						1.41		%
Available-for-sale securities						13,218,569						131,360						3.89		%
Fair value option securities						88,323						1,319						5.90		%
Restricted equity securities						390,191						7,545						7.73		%
Residential mortgage loans held for sale						86,543						1,346						6.13		%
Loans						24,176,549						404,555						6.71		%
Allowance for loan losses						(278,191)
Loans, net of allowance						23,898,358						404,555						6.79		%
Total earning assets						46,984,071						645,001						5.47		%
Receivable on unsettled securities sales						228,563
Cash and other assets						5,074,318
Total assets						$	52,286,952
Liabilities and equity
Interest-bearing deposits:
Transaction						$	25,859,336					$	204,216					3.17		%
Savings						853,062						1,155						0.54		%
Time						3,465,780						33,072						3.83		%
Total interest-bearing deposits						30,178,178						238,443						3.17		%
Funds purchased and repurchase agreements						782,039						6,820						3.50		%
Other borrowings						6,019,948						67,410						4.49		%
Subordinated debentures						99,846						1,588						6.38		%
Total interest-bearing liabilities						37,080,011						314,261						3.40		%
Noninterest-bearing demand deposits						7,958,538
Due on unsettled securities purchases						503,490
Other liabilities						951,112
Total equity						5,793,801
Total liabilities and equity						$	52,286,952
Tax-equivalent net interest income												$	330,740					2.07		%
Tax-equivalent net interest income to earning assets																		2.80		%
Less tax-equivalent adjustment												2,574
Net interest income												328,166
Provision for credit losses												—
Other operating revenue												207,098
Other operating expense												354,503
Net income before taxes												180,761
Federal and state income taxes												40,691
Net income												140,070
Net income (loss) attributable to non-controlling interests												52
Net income attributable to BOK Financial Corporation shareholders												$	140,018
Earnings per share:
Basic and diluted												$	2.19

1    Yield calculations are shown on a tax-equivalent basis at the statutory federal and state rates for the periods presented. The yield calculations exclude security trades that have been recorded on trade date with no corresponding interest income and the unrealized gains and losses. The yield calculation also includes average loan balances for which the accrual of interest has been discontinued and are net of unearned income. Yield/rate calculations are generally based on the conventions that determine how interest income and expense is accrued.

- 98 -

---

Quarterly Earnings Trends – Unaudited

(In thousands, except share and per share data)

						Three Months Ended
						June 30, 2026						Mar. 31, 2026						Dec. 31, 2025						Sep. 30, 2025						June 30, 2025
Interest revenue						$	639,134					$	615,925					$	625,818					$	644,453					$	642,427
Interest expense						287,304						273,371						280,537						306,807						314,261
Net interest income						351,830						342,554						345,281						337,646						328,166
Provision for credit losses						—						—						—						2,000						—
Net interest income after provision for credit losses						351,830						342,554						345,281						335,646						328,166
Other operating revenue
Brokerage and trading revenue						32,450						43,606						47,310						43,239						38,125
Transaction card revenue						31,597						31,965						31,564						29,463						29,561
Fiduciary and asset management revenue						71,007						66,481						68,347						63,878						63,964
Deposit service charges and fees						33,326						32,218						32,039						31,896						31,319
Mortgage banking revenue						18,985						20,963						19,013						19,764						18,993
Other revenue						14,627						14,544						16,591						16,190						15,368
Total fees and commissions						201,992						209,777						214,864						204,430						197,330
Other gains (losses), net						42,415						(216)						28,078						8,264						8,140
Gain (loss) on derivatives, net						(8,490)						(4,374)						(2,366)						(453)						5,535
Gain (loss) on fair value option securities, net						—						(2,074)						551						630						1,112
Change in fair value of mortgage servicing rights						6,300						8,155						1,407						(2,375)						(5,019)
Gain (loss) on available-for-sale securities, net						(4,645)						—						1,748						213						—
Total other operating revenue						237,572						211,268						244,282						210,709						207,098
Other operating expense
Personnel						214,094						211,174						222,726						226,347						214,711
Business promotion						11,152						9,226						11,516						9,960						9,139
Professional fees and services						13,799						14,295						18,371						15,137						15,402
Net occupancy and equipment						34,151						33,182						32,693						33,040						32,657
FDIC and other insurance						6,183						5,685						6,078						7,302						6,439
FDIC special assessment						—						—						(9,479)						(1,209)						(523)
Data processing and communications						51,707						51,768						51,299						50,062						49,597
Printing, postage, and supplies						3,745						3,679						4,077						4,036						4,067
Amortization of intangible assets						2,390						2,443						2,656						2,656						2,656
Mortgage banking costs						11,879						11,757						10,663						10,668						6,711
Other expense						12,579						10,957						10,454						11,771						13,647
Total other operating expense						361,679						354,166						361,054						369,770						354,503
Net income before taxes						227,723						199,656						228,509						176,585						180,761
Federal and state income taxes						51,141						43,936						51,243						35,714						40,691
Net income						176,582						155,720						177,266						140,871						140,070
Net income (loss) attributable to non-controlling interests						43						(46)						(35)						(23)						52
Net income attributable to BOK Financial Corporation shareholders						$	176,539					$	155,766					$	177,301					$	140,894					$	140,018
Earnings per share:
Basic and diluted						$2.92						$2.58						$2.89						$2.22						$2.19
Average shares used in computation:
Basic and diluted						60,080,833						60,033,282						60,916,929						62,840,270						63,208,027

- 99 -

---

PART II. Other Information

Item 1. Legal Proceedings

 

See discussion of legal proceedings at Note 6 to the Consolidated Financial Statements.

Item 1A. Risk Factors

There are no material changes from the risk factors set forth under Part I, Item 1A. "Risk Factors" in the Company's Annual Report on Form 10-K for the year ended December 31, 2025.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

 

The following table provides information with respect to purchases made by or on behalf of the Company or any "affiliated purchaser" (as defined in Rule 10b-18(a)(3) under the Securities Exchange Act of 1934), of the Company's common stock during the three months ended June 30, 2026.

Period						Total Number of Shares Purchased2						Average Price Paid per Share						Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs1						Maximum Number of Shares that May Yet Be Purchased Under the Plans
April 1 to April 30, 2026						458						$	128.06					—						2,017,039
May 1 to May 31, 2026						370						$	133.36					—						2,017,039
June 1 to June 30, 2026						9,562						$	138.99					2,519						2,014,520
Total						10,390												2,519

1On July 29, 2025, the Company's Board authorized the Company to repurchase up to five million shares of the Company's common stock. As of June 30, 2026, the Company had repurchased 2,985,480 shares under this plan. Future repurchases of the Company's common stock will vary based on market conditions, regulatory limitations, and other factors.

2The Company may repurchase vested shares from employees to cover taxes in connection with employee equity compensation. During the three month period ended June 30, 2026, 7,871 share purchases were made in connection with employee equity compensation net tax settlements for vested equity awards.

Item 5. Other Information

Trading Plans

No Company director or officer (as defined in Exchange Act Rule 16a-1(f)) has adopted, modified, or terminated any trading arrangements during the second quarter of 2026.

Certain of our officers or directors have made elections to participate in, and are participating in, our dividend reinvestment plan and 401(k) plan, and have made, and may from time to time make, elections to have shares withheld to cover withholding taxes on issuances of shares to such officers or directors, which may be designed to satisfy the affirmative defense conditions of Rule 10b5-1 under the Exchange Act or may constitute non-Rule 10b5-1 trading arrangements (as defined in Item 408(c) of Regulation S-K).

- 100 -

---

Item 6. Exhibits

31.1			Certification of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
31.2			Certification of Chief Executive Officer and Chief Financial Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
32			Certification of Chief Executive Officer and Chief Financial Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101			Interactive data files pursuant to Rule 405 of Regulation S-T: (i) the Consolidated Balance Sheets, (ii) the Consolidated Statements of Earnings, (iii) the Consolidated Statements of Changes in Equity, (iv) the Consolidated Statement of Cash Flows and (v) the Notes to Consolidated Financial Statements. The XBRL instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document.
104			Cover Page Interactive Data File - (formatted as Inline XBRL and contained in Exhibit 101)

Items 3 and 4 are not applicable and have been omitted.

- 101 -

---

Signatures

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

BOK FINANCIAL CORPORATION

(Registrant)

Date:        August 4, 2026           

/s/ Martin E. Grunst
Martin E. Grunst
Executive Vice President and
Chief Financial Officer

    

/s/ Michael J. Rogers
Michael J. Rogers
Senior Vice President and
Chief Accounting Officer

- 102 -

---

ATTACHMENTS / EXHIBITS

EX-31.1

EX-31.2

EX-32

XBRL TAXONOMY EXTENSION SCHEMA DOCUMENT

XBRL TAXONOMY EXTENSION CALCULATION LINKBASE DOCUMENT

XBRL TAXONOMY EXTENSION DEFINITION LINKBASE DOCUMENT

XBRL TAXONOMY EXTENSION LABEL LINKBASE DOCUMENT

XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE DOCUMENT

IDEA: R1.htm

IDEA: R2.htm

IDEA: R3.htm

IDEA: R4.htm

IDEA: R5.htm

IDEA: R6.htm

IDEA: R7.htm

IDEA: R8.htm

IDEA: R9.htm

IDEA: R10.htm

IDEA: R11.htm

IDEA: R12.htm

IDEA: R13.htm

IDEA: R14.htm

IDEA: R15.htm

IDEA: R16.htm

IDEA: R17.htm

IDEA: R18.htm

IDEA: R19.htm

IDEA: R20.htm

IDEA: R21.htm

IDEA: R22.htm

IDEA: R23.htm

IDEA: R24.htm

IDEA: R25.htm

IDEA: R26.htm

IDEA: R27.htm

IDEA: R28.htm

IDEA: R29.htm

IDEA: R30.htm

IDEA: R31.htm

IDEA: R32.htm

IDEA: R33.htm

IDEA: R34.htm

IDEA: R35.htm

IDEA: R36.htm

IDEA: R37.htm

IDEA: R38.htm

IDEA: R39.htm

IDEA: R40.htm

IDEA: R41.htm

IDEA: R42.htm

IDEA: R43.htm

IDEA: R44.htm

IDEA: R45.htm

IDEA: R46.htm

IDEA: R47.htm

IDEA: R48.htm

IDEA: R49.htm

IDEA: R50.htm

IDEA: R51.htm

IDEA: R52.htm

IDEA: R53.htm

IDEA: R54.htm

IDEA: R55.htm

IDEA: R56.htm

IDEA: R57.htm

IDEA: R58.htm

IDEA: R59.htm

IDEA: R60.htm

IDEA: FilingSummary.xml

IDEA: MetaLinks.json

IDEA: bokf-20260630_htm.xml