BOK Financial raises dividend to $0.78 as profit falls

The board-approved dividend increase sets the next quarterly payment at $0.78 per share, payable on or about December 3, 2026.

Available on EDGAR 11/03/2026 - 04:17 PM EST Accepted by SEC EDGAR 11/03/2026 - 04:16 PM EST Learn about SEC filing dates

Rhea-AI Filing Summary

BOK Financial reported third-quarter 2026 net income of $159.9 million, or $2.64 per diluted share, compared with $176.5 million, or $2.92 per diluted share, in the second quarter. Excluding the second quarter’s Visa-share exchange gain and loss from repositioning available-for-sale securities, prior-quarter net income would have been $156.5 million. Third-quarter net interest income was $370.0 million, net interest margin was 3.00%, and fees and commissions were $188.0 million, compared with $202.0 million in the prior quarter.

For the nine months ended September 30, 2026, net income was $492.2 million, versus $400.7 million a year earlier. Period-end loans totaled $27.7 billion, up $646 million from June 30, while deposits were $39.5 billion, down $324 million. The company reported no provision for expected credit losses and $886,000 in net charge-offs. Its combined allowance for credit losses was $322 million, or 1.16% of loans. BOK Financial paid a $0.63 quarterly dividend; the board approved an increase to $0.78 per share, payable on or about December 3, 2026, to shareholders of record November 18, 2026.

2 points · 0 major

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0 major · 1 point

Hollow bars mark forward-looking points. How the balance works

Positive

• Moderate pointNine-month net income was $492.2 million, compared with $400.7 million a year earlier.
• Moderate point. Forward-looking: it has not happened yet and may not happen.The board approved increasing the quarterly dividend from $0.63 to $0.78 per share.

Negative

• Moderate pointFees and commissions revenue fell 7% to $188.0 million from $202.0 million in the prior quarter.

Filing Explained

Quarter-end capital ratios were lower, while the downside credit scenario is a sensitivity—not a recorded reserve increase.

Form 10-Q is an unaudited quarterly report; this one updates BOK Financial’s position at September 30, 2026. At quarter-end, common equity Tier 1 was 12.73% versus 12.89% at June 30, and the tangible common equity ratio was 9.16% versus 9.61%, alongside a $170 million decline in equity.

No provision for expected credit losses was recorded for the third quarter, while non-pass-grade loans were $596 million, up $76 million from June 30; the filing’s downside-case sensitivity showed $171 million more quantitative reserve than its 100% base-case scenario, not a booked reserve increase.

In August, BOK Financial sold its remaining 15,844 Visa Class C shares and received $23.3 million; at quarter-end it still held 63,058 restricted Visa B-3 shares, whose transfer and conversion depend on resolution of specified Visa litigation, with the final conversion rate uncertain.

Key Figures

Net income: $159.9 million Diluted earnings per share: $2.64 per diluted share Net interest income: $370.0 million +5 more

8 metrics

Net income $159.9 million Third quarter of 2026

Diluted earnings per share $2.64 per diluted share Third quarter of 2026

Net interest income $370.0 million Third quarter of 2026

Net interest margin 3.00% Third quarter of 2026

Fees and commissions revenue $188.0 million Third quarter of 2026, compared with $202.0 million in the second quarter

Nine-month net income $492.2 million Nine months ended September 30, 2026; $400.7 million in the prior-year period

Quarterly cash dividend $0.78 per common share Approved for payment on or about December 3, 2026

Period-end loans $27.7 billion At September 30, 2026

Key Terms

PPNR, Net interest margin, Combined allowance for credit losses, Non-pass grade loans

4 terms

PPNR financial

"PPNR, a non-GAAP measure"

Pre-provision net revenue (PPNR) is a bank’s revenue after accounting for day-to-day operating costs but before subtracting money set aside for bad loans. Think of it like a store’s gross profit before it reserves cash for damaged goods: it shows the core ability to generate income from lending and fees, and helps investors judge a bank’s operating strength separate from credit losses.

Net interest margin financial

"Net interest margin was 3.00%"

Net interest margin measures how much a bank earns from lending and investing compared with what it pays for funding, expressed as a percentage of its interest-earning assets. Think of it like a grocery store’s markup: it shows the gap between buying cost and selling price per dollar of goods — here, the cost is interest paid and the sale is interest received. Investors watch it because a higher margin usually means a bank is more profitable and better at managing interest rate and credit conditions.

Combined allowance for credit losses financial

"combined allowance for credit losses totaled $322 million"

Non-pass grade loans financial

"Non-pass grade loans totaled $596 million"

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

How much did BOKF earn in the third quarter of 2026?

BOK Financial reported $159.9 million in net income, or $2.64 per diluted share, for the third quarter of 2026, compared with $176.5 million, or $2.92 per diluted share, in the second quarter. Excluding the second quarter’s Visa-share exchange gain and loss from repositioning available-for-sale securities, second-quarter net income would have been $156.5 million.

What is BOKF's quarterly dividend?

The board approved an increase to $0.78 per common share, payable on or about December 3, 2026, to shareholders of record as of November 18, 2026. BOK Financial paid a regular quarterly dividend of $0.63 per common share during the third quarter.

How much were BOKF's energy loans at September 30, 2026?

Energy loan balances totaled $3.3 billion, or 12% of total loans, at September 30, 2026, an increase of $264 million from June 30, 2026.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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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 September 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: 60,758,773 shares of common stock ($.00006 par value) as of September 30, 2026.

BOK Financial Corporation

Form 10-Q

Quarter Ended September 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
Nine-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 $159.9 million, or $2.64 per diluted share, for the third quarter of 2026 compared to $176.5 million, or $2.92 per diluted share, for the second quarter of 2026. Prior quarter net income would have been $156.5 million, or $2.59 per diluted share, excluding the net gain related to the exchange of Visa B shares and the loss from repositioning of the available-for-sale securities portfolio. PPNR1, a non-GAAP measure, was $200.8 million for the third quarter of 2026, compared to $227.7 million in the second quarter of 2026.

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

•Net interest income totaled $370.0 million, an increase of $18.1 million over the prior quarter. Net interest margin was 3.00% for the third quarter of 2026, compared to 2.91% for the prior quarter. For the third quarter of 2026, our core net interest margin excluding trading activities1, a non-GAAP measure, was 3.21% compared to 3.13% in the prior quarter.

•Fees and commissions revenue totaled $188.0 million compared to $202.0 million in the prior quarter. Brokerage and trading revenue decreased $13.0 million due to an unfavorable rate environment and lower fixed-income trading volumes.

•Other gains, net, were a net gain of $5.7 million compared to a net gain of $42.4 million 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 B shares under the Exchange Offer by Visa, Inc. The current quarter included a net gain on investments related to deferred compensation of $1.8 million compared to a net gain of $8.8 million in the prior quarter.

•Other operating expense totaled $360.7 million, consistent with the prior quarter, as both personnel expense and non-personnel expense remained relatively stable.

•Period end outstanding loan balances totaled $27.7 billion at September 30, 2026, up $646 million over June 30, 2026, led by growth in energy loans, commercial real estate loans secured by industrial facilities, and mortgage finance loans. Average loan balances increased $468 million to $27.2 billion.

•No provision for expected credit losses was necessary for the third quarter of 2026. An improvement in economic forecast assumptions, primarily GDP growth and lower unemployment, compared to the prior quarter, was offset by the impact of loan growth during the quarter. Net charge-offs in the third quarter were $886 thousand, or 0.01% of average loans on an annualized basis. The resulting combined allowance for credit losses totaled $322 million, or 1.16% of outstanding loans at September 30, 2026. The combined allowance for credit losses was $323 million, or 1.19% of outstanding loans at June 30, 2026.

•Nonperforming assets not guaranteed by U.S. government agencies were $58 million, a $3.3 million increase compared to June 30, 2026. Accruing substandard loans increased by $89 million while other loans especially mentioned decreased by $18 million compared to June 30, 2026.

•Period end deposits decreased $324 million to $39.5 billion at September 30, 2026. Average deposits increased $304 million, including a $278 million increase in average interest-bearing deposits and a $26 million increase in average demand deposit balances. The loan to deposit ratio was 70% at September 30, 2026, compared to 68% at June 30, 2026.

•Assets under management or administration totaled $129.3 billion at September 30, 2026, consistent with the prior quarter.

•The Company's tangible common equity ratio1, a non-GAAP measure, was 9.16% at September 30, 2026, and 9.61% at June 30, 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 September 30, 2026, was 12.73%. Other regulatory capital ratios include the Tier 1 capital ratio at 12.73%, total capital ratio at 14.43%, and leverage ratio at 9.95%. At June 30, 2026, the common equity Tier 1 capital ratio was 12.89%, the Tier 1 capital ratio was 12.89%, the total capital ratio was 14.67%, and the leverage ratio was 9.81%.

•The Company paid a regular cash dividend of $38.1 million, or $0.63 per common share, during the third quarter of 2026. On November 3, 2026, the Board approved an increase in the quarterly cash dividend to $0.78 per common share payable on or about December 3, 2026, to shareholders of record as of November 18, 2026.

Highlights of the nine months ended September 30, 2026, compared to the nine months ended September 30, 2025 included:

•Net income for the nine months ended September 30, 2026 totaled $492.2 million, or $8.14 per diluted share, compared to $400.7 million, or $6.27 per diluted share, for the nine months ended September 30, 2025.

•Net interest income totaled $1.1 billion for the nine months ended September 30, 2026, and $982.1 million for the nine months ended September 30, 2025. Net interest income increased $49.2 million from changes in interest rates and increased $33.4 million from changes in earning assets. Net interest margin was 2.94% compared to 2.83%. The AFS securities portfolio yield increased 13 basis points, while the yield on trading securities decreased 24 basis points. The loan portfolio yield decreased 48 basis points. Funding costs decreased 44 basis points. The cost of interest-bearing deposits was down 48 basis points. Average earning assets increased $2.3 billion to $48.7 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 $307 million in average demand deposit balances. Other borrowed funds increased $993 million and average subordinated debentures increased $320 million.

•Fees and commissions revenue totaled $599.7 million for the nine months ended September 30, 2026, a $13.8 million increase over the nine months ended September 30, 2025. Fiduciary and asset management revenue increased $18.5 million led by growth in trust fees related to higher market valuations and continued growth in client relationships. Transaction card revenue increased $9.7 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 $6.2 million led by higher overdraft fees and commercial service charges. Brokerage and trading revenue decreased $16.9 million. Trading revenue decreased $18.4 million, primarily due to lower fixed-income trading volumes and an unfavorable rate environment.

•Other gains, net, increased $32.2 million as the nine months ended September 30, 2026 included a $30.9 million pre-tax gain, net of economic hedge, related to the exchange of our Visa shares under the Exchange Offer by Visa, Inc.

•Total operating expense was $1.1 billion for the nine months ended September 30, 2026, an increase of $4.7 million over the nine months ended September 30, 2025. Personnel expense decreased $16.7 million. Employee benefits expense decreased $12.9 million due to a combination of lower retirement plan costs and employee healthcare costs. Cash-based incentive compensation expense decreased $5.7 million, primarily due to lower trading activity. Non-personnel expense increased $21.4 million. Data processing and communications expense was up $10.6 million, largely driven by costs associated with ongoing projects. Mortgage banking costs grew $9.2 million due to increased prepayments.

- 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 $372.7 million for the third quarter of 2026, compared to $354.5 million in the prior quarter. Net interest income increased $9.8 million from changes in interest rates and increased $8.3 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 $633 million over the second quarter of 2026. Average loan balances increased $468 million. The average balance of AFS securities was up $300 million and average trading securities increased $31 million.

Total average deposits increased $304 million compared to the second quarter of 2026, including a $278 million increase in interest-bearing deposits and a $26 million increase in demand deposits. Average other borrowings increased $241 million, while average funds purchased and repurchase agreements decreased $145 million.

Net interest margin was 3.00% compared to 2.91% in the second quarter of 2026. For the third quarter of 2026, our core net interest margin excluding trading activities1, a non-GAAP measure, was 3.21% compared to 3.13% in the prior quarter. Net interest income and margin benefited from loan growth and favorable repricing of fixed-rate assets.

The tax-equivalent yield on average earning assets was 5.37%, an increase of 10 basis points. The loan portfolio yield increased 4 basis points to 6.24%. The yield on trading securities increased 30 basis points to 5.15% and the yield on available-for-sale securities increased 13 basis points to 4.11%.

Funding costs were 2.96%, a 3 basis point increase over the prior quarter. The cost of interest-bearing deposits increased 3 basis points to 2.70%. The cost of other borrowings increased 2 basis points to 3.90%, while the cost of funds purchased and repurchase agreements decreased 2 basis points to 3.07%. The benefit to net interest margin from assets funded by noninterest-bearing liabilities was 59 basis points, an increase 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 September 30, 2026, approximately 85% 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 Sep. 30, 2026 / June 30, 2026																		Nine Months Ended Sep. 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						$	(108)					$	(119)					$	11					$	(2,290)					$	977					$	(3,267)
Trading securities						5,528						1,082						4,446						(21,833)						(11,320)						(10,513)
Investment securities, net of allowance						(631)						(293)						(338)						(3,272)						(2,611)						(661)
Available-for-sale securities						8,222						4,003						4,219						21,152						7,971						13,181
Fair value option securities						(569)						(481)						(88)						(420)						45						(465)
Restricted equity securities						193						(453)						646						3,859						3,639						220
Residential mortgage loans held for sale						(30)						(5)						(25)						204						291						(87)
Loans						14,602						9,609						4,993						18,917						110,634						(91,717)
Total tax-equivalent interest revenue						27,207						13,343						13,864						16,317						109,626						(93,309)
Interest expense:
Transaction deposits						5,812						2,590						3,222						(80,603)						20,132						(100,735)
Savings deposits						(3)						6						(9)						51						166						(115)
Time deposits						925						826						99						(4,646)						7,256						(11,902)
Funds purchased and repurchase agreements						(1,111)						(1,108)						(3)						(7,577)						(6,048)						(1,529)
Other borrowings						3,470						2,739						731						11,647						39,557						(27,910)
Subordinated debentures						(21)						—						(21)						14,792						15,127						(335)
Total interest expense						9,072						5,053						4,019						(66,336)						76,190						(142,526)
Tax-equivalent net interest income						18,135						8,290						9,845						82,653						33,436						49,217
Change in tax-equivalent adjustment						(10)																		357
Net interest income						$	18,145																	$	82,296

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 $191.5 million for the third quarter of 2026, compared to $237.6 million, in the second quarter of 2026. The previous quarter included a $30.9 million pre-tax gain, net of economic hedge, related to the conversion of our Visa B shares under the Exchange Offer by Visa, Inc.

Table 2 – Other Operating Revenue 

(Dollars in thousands)

						Three Months Ended												Increase (Decrease)						% Increase (Decrease)																								Nine Months Ended												Increase (Decrease)						% Increase (Decrease)
						Sep. 30, 2026						June 30, 2026																											Sep. 30, 2026						Sep. 30, 2025
Brokerage and trading revenue						$	19,451					$	32,450					$	(12,999)					(40)		%																						$	95,507					$	112,432					$	(16,925)					(15)		%
Transaction card revenue						32,205						31,597						608						2		%																						95,767						86,116						9,651						11		%
Fiduciary and asset management revenue						69,863						71,007						(1,144)						(2)		%																						207,351						188,814						18,537						10		%
Deposit service charges and fees						34,140						33,326						814						2		%																						99,684						93,490						6,194						7		%
Mortgage banking revenue						16,740						18,985						(2,245)						(12)		%																						56,688						58,572						(1,884)						(3)		%
Other revenue						15,556						14,627						929						6		%																						44,727						46,452						(1,725)						(4)		%
Total fees and commissions						187,955						201,992						(14,037)						(7)		%																						599,724						585,876						13,848						2		%
Other gains, net						5,693						42,415						(36,722)						N/A																								47,892						15,679						32,213						N/A
Gain (loss) on derivatives, net						(19,282)						(8,490)						(10,792)						N/A																								(32,146)						14,647						(46,793)						N/A
Gain (loss) on fair value option securities, net						(1,151)						—						(1,151)						N/A																								(3,225)						2,067						(5,292)						N/A
Change in fair value of mortgage servicing rights						18,256						6,300						11,956						N/A																								32,711						(14,634)						47,345						N/A
Gain (loss) on available-for-sale securities, net						—						(4,645)						4,645						N/A																								(4,645)						213						(4,858)						N/A
Total other operating revenue						$	191,471					$	237,572					$	(46,101)					(19)		%																						$	640,311					$	603,848					$	36,463					6		%

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 34% of combined net interest income before provision for expected credit losses and fees and commissions revenue for the third 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 $13.0 million compared to the second 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 $13.0 million to a net loss of $6.3 million compared to the prior quarter, primarily due to an unfavorable rate environment and lower fixed-income trading volumes during the quarter. The nearly 80 basis point increase in the 10-year Treasury yield reduced customer demand for fixed-income products and mortgage-related activity, resulting in lower transaction volumes and trading revenues. 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 $5.8 million for the third quarter of 2026, consistent with the prior quarter. 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 $14.3 million, an increase of $896 thousand over the prior quarter. A $4.3 million increase driven by municipal underwriting activity was partially offset by lower syndication fees, which returned to normal levels following a strong second quarter.

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 $32.2 million for the third quarter of 2026, an increase of $608 thousand over 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 $69.9 million for the third quarter of 2026, a decrease of $1.1 million, as the prior quarter benefited from seasonal tax preparation fees. Excluding this seasonal revenue, fiduciary and asset management revenue increased over the prior quarter.

- 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
			September 30, 2026																		June 30, 2026
			Balance1						Revenue2						Margin3						Balance1						Revenue2						Margin3
Managed fiduciary assets:
Personal			$	13,060,532					$	33,389					1.02		%				$	14,405,931					$	32,907					0.91		%
Institutional			28,191,869						14,042						0.20		%				27,518,003						14,255						0.21		%
Total managed fiduciary assets			41,252,401						47,431						0.46		%				41,923,934						47,162						0.45		%
Non-managed assets:
Fiduciary			36,872,689						19,893						0.22		%				37,020,210						20,837						0.23		%
Non-fiduciary			23,537,742						2,539						0.04		%				22,751,138						3,008						0.05		%
Safekeeping and brokerage assets under administration			27,670,600						—						—		%				27,576,116						—						—		%
Total non-managed assets			88,081,031						22,432						0.10		%				87,347,464						23,845						0.11		%
Total assets under management or administration			$	129,333,432					$	69,863					0.22		%				$	129,271,398					$	71,007					0.22		%

			Nine Months Ended
			September 30, 2026																		September 30, 2025
			Balance1						Revenue2						Margin3						Balance1						Revenue2						Margin3
Managed fiduciary assets:
Personal			$	13,060,532					$	96,636					0.99		%				$	13,493,702					$	87,512					0.86		%
Institutional			28,191,869						41,925						0.20		%				26,056,686						38,971						0.20		%
Total managed fiduciary assets			41,252,401						138,561						0.45		%				39,550,388						126,483						0.43		%
Non-managed assets:
Fiduciary			36,872,689						60,501						0.22		%				34,311,908						54,796						0.21		%
Non-fiduciary			23,537,742						8,289						0.05		%				21,669,661						7,535						0.05		%
Safekeeping and brokerage assets under administration			27,670,600						—						—		%				27,141,574						—						—		%
Total non-managed assets			88,081,031						68,790						0.10		%				83,123,143						62,331						0.10		%
Total assets under management or administration			$	129,333,432					$	207,351					0.21		%				$	122,673,531					$	188,814					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, $24 billion, and $23 billion of such assets are excluded from assets under management or administration at September 30, 2026, June 30, 2026, and September 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 nine months ended September 30, 2026, and 2025 follows:

Table 4 – Changes in Assets Under Management or Administration

(In thousands)

						Three Months Ended September 30,												Nine Months Ended September 30,
						2026						2025						2026						2025
Beginning balance						$	129,271,398					$	117,870,970					$	126,614,658					$	114,615,237
Net inflows (outflows)						372,654						1,885,182						(1,410,976)						3,312,040
Net change in fair value						(310,620)						2,917,379						4,129,750						4,746,254
Ending balance						$	129,333,432					$	122,673,531					$	129,333,432					$	122,673,531

- 8 -

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

Deposit Service Charges

Deposit service charges and fees were $34.1 million for the third quarter of 2026, consistent with the prior quarter.

Mortgage Banking Revenue

Mortgage banking revenue decreased $2.2 million compared to the second quarter of 2026, driven by a decline in mortgage production volume and spreads due to rising mortgage interest rates. Mortgage production volume decreased $52 million to $211 million. Production revenue as a percentage of production volume, which includes unrealized gains and losses on our mortgage commitment pipeline and related hedges, was 0.06% for the third quarter of 2026, compared to 0.83% for the second quarter of 2026.

Table 5 – Mortgage Banking Revenue 

(Dollars in thousands)

						Three Months Ended												Increase (Decrease)						% Increase (Decrease)																								Nine Months Ended												Increase (Decrease)						% Increase (Decrease)
						Sep. 30, 2026						June 30, 2026																											Sep. 30, 2026						Sep. 30, 2025
Mortgage production revenue						$	119					$	2,174					$	(2,055)					(95)		%																						$	6,219					$	6,706					$	(487)					(7)		%
Mortgage loans funded for sale						$	231,130					$	280,838																																			$	742,826					$	608,782
Add: Current period end outstanding commitments						45,385						65,547																																				45,385						67,842
Less: Prior period end outstanding commitments						65,547						83,674																																				49,048						36,590
Total mortgage production volume						$	210,968					$	262,711					$	(51,743)					(20)		%																						$	739,163					$	640,034					$	99,129					15		%

Mortgage loan refinances to mortgage loans funded for sale						16		%				20		%				(400)		bps																												22		%				14		%				800		bps
Realized margin on funded mortgage loans						0.39		%				1.01		%				(62)		bps																												0.88		%				0.84		%				4		bps
Production revenue as a percentage of production volume						0.06		%				0.83		%				(77)		bps																												0.84		%				1.05		%				(21)		bps
Primary mortgage interest rates1:
Average						6.68		%				6.41		%				27		bps																												6.40		%				6.73		%				(33)		bp
Period end						7.03		%				6.49		%				54		bps																												7.03		%				6.30		%				73		bps

Mortgage servicing revenue						$	16,621					$	16,811					$	(190)					(1)		%																						$	50,469					$	51,866					$	(1,397)					(3)		%
Average outstanding principal balance of mortgage loans serviced for others						$	21,335,683					$	21,718,909					$	(383,226)					(2)		%																						$	21,721,347					$	22,682,094					$	(960,747)					(4)		%

Average mortgage servicing revenue fee rates 0.31  % 0.31  % —   bp 0.31  % 0.31  % —   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, net, were a net gain of $5.7 million for the third quarter of 2026, compared to a net gain of $42.4 million 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 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 $1.8 million compared to a net gain of $8.8 million in the prior quarter.

The prior quarter included losses on available-for-sale securities, net, of $4.6 million 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 MSR 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 MSR 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 MSR.

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

(In thousands)

						Three Months Ended																		Nine Months Ended
						Sep. 30, 2026						June 30, 2026												Sep. 30, 2026						Sep. 30, 2025
Gain (loss) on derivatives, net						$	(17,989)					$	(7,324)											$	(29,525)					$	13,905
Gain (loss) on fair value option securities, net						(1,151)						—												(3,225)						2,067
Gain (loss) on economic hedge of mortgage servicing rights, net						(19,140)						(7,324)												(32,750)						15,972
Change in fair value of mortgage servicing rights						18,256						6,300												32,711						(14,634)
Gain (loss) on changes in fair value of mortgage servicing rights, net of economic hedges included in other operating revenue						(884)						(1,024)												(39)						1,338
Net interest income (expense) on fair value option securities1						(3)						110												193						327
Total economic benefit (cost) of changes in the fair value of mortgage servicing rights, net of economic hedges						$	(887)					$	(914)											$	154					$	1,665

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 third quarter of 2026 totaled $360.7 million, largely consistent with the second quarter of 2026. The third quarter included $1.7 million of deferred compensation expense offset by gains on related investments in Other gains, net. Excluding the impact of deferred compensation, total operating expense increased $6.4 million. Our efficiency ratio1 was 63.52% for the third quarter of 2026, compared to 60.21% 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)																								Nine Months Ended												Increase (Decrease)						% Increase (Decrease)
						Sep. 30, 2026						June 30, 2026																											Sep. 30, 2026						Sep. 30, 2025
Regular compensation						$	124,483					$	121,299					$	3,184					3		%																						$	367,975					$	366,508					$	1,467					—		%
Incentive compensation:
Cash-based						50,899						49,683						1,216						2		%																						153,276						159,020						(5,744)						(4)		%
Share-based						6,032						5,020						1,012						20		%																						16,338						18,472						(2,134)						(12)		%
Deferred compensation						1,704						9,092						(7,388)						N/A																								10,978						8,361						2,617						N/A
Total incentive compensation						58,635						63,795						(5,160)						(8)		%																						180,592						185,853						(5,261)						(3)		%
Employee benefits						30,133						29,000						1,133						4		%																						89,952						102,882						(12,930)						(13)		%
Total personnel expense						213,251						214,094						(843)						—		%																						638,519						655,243						(16,724)						(3)		%
Business promotion						9,676						11,152						(1,476)						(13)		%																						30,054						27,917						2,137						8		%
Professional fees and services						14,310						13,799						511						4		%																						42,404						43,808						(1,404)						(3)		%
Net occupancy and equipment						32,960						34,151						(1,191)						(3)		%																						100,293						98,689						1,604						2		%
FDIC and other insurance						6,350						6,183						167						3		%																						18,218						20,328						(2,110)						(10)		%
FDIC special assessment						—						—						—						N/A																								—						(1,209)						1,209						N/A
Data processing and communications						54,320						51,707						2,613						5		%																						157,795						147,237						10,558						7		%
Printing, postage, and supplies						3,888						3,745						143						4		%																						11,312						11,742						(430)						(4)		%
Amortization of intangible assets						2,311						2,390						(79)						(3)		%																						7,144						7,964						(820)						(10)		%
Mortgage banking costs						10,664						11,879						(1,215)						(10)		%																						34,300						25,068						9,232						37		%
Other expense						12,931						12,579						352						3		%																						36,467						35,015						1,452						4		%
Total other operating expense						$	360,661					$	361,679					$	(1,018)					—		%																						$	1,076,506					$	1,071,802					$	4,704					—		%
Average number of employees (FTE)						5,005						4,971						34						1		%																						4,982						5,045						(63)						(1)		%

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

Personnel Expense

Personnel expense was stable at $213.3 million for the third quarter of 2026. Excluding the impact of deferred compensation, personnel costs were up $6.5 million. Regular compensation expense increased $3.2 million, primarily reflecting investments in talent, including the addition of revenue-producing personnel. Cash-based incentive compensation increased $1.2 million due to strong loan production during the quarter. Employee benefits expense increased $1.1 million, driven by higher employee healthcare costs, partially offset by a seasonal decrease in payroll taxes.

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

- 11 -

Non-personnel Operating Expense

Non-personnel expense was consistent with the prior quarter. A $2.6 million increase in data processing and communications expense, primarily driven by higher software costs, was fully offset by decreases in business promotion expense and net occupancy and equipment costs. Mortgage banking costs decreased $1.2 million due to lower loan payoff activity during the quarter.

Income Taxes

The effective tax rate was 20.38% for the third quarter of 2026, 22.46% for the second quarter of 2026, and 20.22% for the third quarter of 2025. The effective rate for the third quarter of 2026 decreased compared to the second quarter of 2026, primarily due to the release of reserves for uncertain tax positions as the statute of limitations had expired.

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.

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

- 12 -

As shown in Table 8, net income before taxes attributable to our segments was $184.0 million in the third quarter of 2026 compared to $194.7 million in the second quarter of 2026. Net interest income increased $8.2 million due to increased loan volumes during the quarter. Other operating revenue decreased $14.8 million. Brokerage and trading revenue decreased $11.6 million due to an unfavorable rate environment and lower fixed-income trading volumes. Mortgage banking revenue decreased $2.2 million, driven by a decline in mortgage production volume and spreads due to rising mortgage interest rates. Other operating expense increased $3.9 million. Personnel expense increased $4.5 million, primarily due to increased staffing and higher cash-based incentive compensation costs driven by loan production during the quarter. Non-personnel expense was consistent with the prior quarter. Corporate expense allocations decreased $1.5 million.

Table 8 – Net Income Before Taxes by Segment

(Dollars in thousands)

			Three Months Ended												Increase (Decrease)						% Increase (Decrease)																								Nine Months Ended												Increase (Decrease)						% Increase (Decrease)
			Sep. 30, 2026						June 30, 2026																											Sep. 30, 2026						Sep. 30, 2025
Commercial Banking			$	140,712					$	146,160					$	(5,448)					(4)		%																						$	421,659					$	416,455					$	5,204					1		%
Consumer Banking			14,468						13,555						913						7		%																						47,191						61,358						(14,167)						(23)		%
Wealth Management			28,846						34,977						(6,131)						(18)		%																						101,364						110,081						(8,717)						(8)		%
Segment total			184,026						194,692						(10,666)						(5)		%																						570,214						587,894						(17,680)						(3)		%
Funds Management and Other			16,759						33,031						(16,272)						N/A																								57,950						(75,785)						133,735						N/A
BOK Financial Corporation			$	200,785					$	227,723					$	(26,938)					(12)		%																						$	628,164					$	512,109					$	116,055					23		%

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

- 13 -

Commercial Banking

Commercial Banking contributed $140.7 million to consolidated net income before taxes in the third quarter of 2026, a decrease of $5.4 million compared to the second quarter of 2026.

Table 9 – Commercial Banking

(Dollars in thousands)

						Three Months Ended												Increase (Decrease)						% Increase (Decrease)																								Nine Months Ended												Increase (Decrease)						% Increase (Decrease)
						Sep. 30, 2026						June 30, 2026																											Sep. 30, 2026						Sep. 30, 2025
Net interest income from external sources						$	258,270					$	249,695					$	8,575					3		%																						$	749,282					$	707,826					$	41,456					6		%
Net interest expense from internal sources						(76,387)						(70,703)						(5,684)						(8)		%																						(214,934)						(174,268)						(40,666)						(23)		%
Net interest income						181,883						178,992						2,891						2		%																						534,348						533,558						790						—		%
Net loans charged off (recovered)						1,474						(145)						1,619						1,117		%																						1,729						2,786						(1,057)						(38)		%
Net interest income after net loans charged off (recovered)						180,409						179,137						1,272						1		%																						532,619						530,772						1,847						—		%
Other operating revenue						61,231						65,700						(4,469)						(7)		%																						186,999						181,698						5,301						3		%
Personnel expense						51,155						50,042						1,113						2		%																						152,464						152,460						4						—		%
Non-personnel expense						32,426						32,049						377						1		%																						95,516						88,971						6,545						7		%
Total other operating expense						83,581						82,091						1,490						2		%																						247,980						241,431						6,549						3		%
Corporate allocations						17,347						16,586						761						5		%																						49,979						54,584						(4,605)						(8)		%
Net income before taxes						$	140,712					$	146,160					$	(5,448)					(4)		%																						$	421,659					$	416,455					$	5,204					1		%
Average assets						$	23,722,951					$	23,375,564					$	347,387					1		%																						$	23,263,149					$	21,495,892					$	1,767,257					8		%
Average loans						22,357,163						22,003,116						354,047						2		%																						21,868,533						20,061,873						1,806,660						9		%
Average deposits						19,080,487						18,918,188						162,299						1		%																						18,771,173						17,786,529						984,644						6		%
Average invested capital						2,268,403						2,252,949						15,454						1		%																						2,252,019						2,159,951						92,068						4		%

Net interest income increased $2.9 million, or 2%, primarily due to increased loan production during the quarter. Other operating revenue decreased $4.5 million compared to the prior quarter. Investment banking revenue decreased $4.3 million due to lower loan syndication fees. Other gains, net, were $1.9 million for the third quarter of 2026, compared to $4.3 million in the second quarter of 2026 related to merchant banking activities.

Other operating expense increased $1.5 million, primarily reflecting investments in talent, including the addition of revenue-producing personnel during the quarter.

Average outstanding loan balances attributed to Commercial Banking increased $354 million, or 2%, over the second quarter of 2026, to $22.4 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 $162 million, or 1%, over the second quarter of 2026, to $19.1 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 $14.5 million to consolidated net income before taxes for the third quarter of 2026, compared to $13.6 million in the second quarter of 2026.

Table 10 – Consumer Banking

(Dollars in thousands)

						Three Months Ended												Increase (Decrease)						% Increase (Decrease)																								Nine Months Ended												Increase (Decrease)						% Increase (Decrease)
						Sep. 30, 2026						June 30, 2026																											Sep. 30, 2026						Sep. 30, 2025
Net interest income from external sources						$	17,906					$	18,073					$	(167)					(1)		%																						$	53,767					$	38,344					$	15,423					40		%
Net interest income from internal sources						40,668						39,839						829						2		%																						118,708						135,473						(16,765)						(12)		%
Net interest income						58,574						57,912						662						1		%																						172,475						173,817						(1,342)						(1)		%
Net loans charged off						1,302						1,118						184						16		%																						3,928						3,948						(20)						(1)		%
Net interest income after net loans charged off						57,272						56,794						478						1		%																						168,547						169,869						(1,322)						(1)		%
Other operating revenue						36,340						36,823						(483)						(1)		%																						116,029						113,043						2,986						3		%
Personnel expense						26,136						24,715						1,421						6		%																						76,317						77,045						(728)						(1)		%
Non-personnel expense						38,206						38,721						(515)						(1)		%																						114,954						99,709						15,245						15		%
Total other operating expense						64,342						63,436						906						1		%																						191,271						176,754						14,517						8		%
Corporate allocations						14,802						16,626						(1,824)						(11)		%																						46,114						44,800						1,314						3		%
Net income before taxes						$	14,468					$	13,555					$	913					7		%																						$	47,191					$	61,358					$	(14,167)					(23)		%
Average assets						$	8,687,730					$	8,648,052					$	39,678					—		%																						$	8,596,921					$	8,295,564					$	301,357					4		%
Average loans						2,675,121						2,633,853						41,268						2		%																						2,631,399						2,315,650						315,749						14		%
Average deposits						8,635,318						8,592,876						42,442						—		%																						8,539,980						8,251,333						288,647						3		%
Average invested capital						339,835						341,538						(1,703)						—		%																						339,285						328,617						10,668						3		%

Net interest income from Consumer Banking totaled $58.6 million in the third quarter of 2026, largely unchanged from the prior quarter. Mortgage banking revenue decreased $2.2 million driven by mortgage production performance, and was largely offset by smaller increases in other revenue and deposit service charges and fees. Personnel expense increased $1.4 million which was fully offset by lower corporate expense allocations.

Average loans increased $41 million, or 2%, over the prior quarter, to $2.7 billion. Average deposits were largely unchanged at $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 $28.8 million to consolidated net income before taxes in the third quarter of 2026, compared to $35.0 million in the second quarter of 2026.

Table 11 – Wealth Management

(Dollars in thousands)

						Three Months Ended												Increase (Decrease)						% Increase (Decrease)																								Nine Months Ended												Increase (Decrease)						% Increase (Decrease)
						Sep. 30, 2026						June 30, 2026																											Sep. 30, 2026						Sep. 30, 2025
Net interest income from external sources						$	30,533					$	26,090					$	4,443					17		%																						$	76,490					$	55,852					$	20,638					37		%
Net interest income from internal sources						19,515						19,288						227						1		%																						61,910						77,120						(15,210)						(20)		%
Net interest income						50,048						45,378						4,670						10		%																						138,400						132,972						5,428						4		%
Net loans charged off (recovered)						(25)						(5)						20						400		%																						466						(18)						484						2,689		%
Net interest income after net loans charged off (recovered)						50,073						45,383						4,690						10		%																						137,934						132,990						4,944						4		%
Other operating revenue						91,293						101,104						(9,811)						(10)		%																						302,784						311,502						(8,718)						(3)		%
Personnel expense						68,260						66,332						1,928						3		%																						204,005						206,586						(2,581)						(1)		%
Non-personnel expense						27,408						27,866						(458)						(2)		%																						84,030						83,932						98						—		%
Total other operating expense						95,668						94,198						1,470						2		%																						288,035						290,518						(2,483)						(1)		%
Corporate allocations						16,852						17,312						(460)						(3)		%																						51,319						43,893						7,426						17		%
Net income before taxes						$	28,846					$	34,977					$	(6,131)					(18)		%																						$	101,364		0			$	110,081					$	(8,717)					(8)		%
Average assets						$	11,397,662					$	11,219,080					$	178,582					2		%																						$	11,329,240					$	11,400,995					$	(71,755)					(1)		%
Average loans						2,562,344						2,479,191						83,153						3		%																						2,491,281						2,272,922						218,359						10		%
Average deposits						10,757,766						10,656,194						101,572						1		%																						10,732,157						10,739,218						(7,061)						—		%
Average invested capital						350,392						349,916						476						—		%																						348,016						334,091						13,925						4		%

Combined net interest income and fee revenue decreased $5.3 million, or 4%, compared to the second quarter of 2026. Total revenue from trading activities decreased $9.9 million reflecting an unfavorable rate environment and lower fixed-income trading volumes during the quarter. Investment banking revenue increased $5.2 million due to higher municipal underwriting and financial advisory fees.

Other operating expense increased $1.5 million, primarily due to higher cash-based incentive compensation costs, reflecting stronger underwriting activity during the quarter.

Average outstanding loans attributed to the Wealth Management segment increased $83 million, or 3%, over the prior quarter, to $2.6 billion. Average Wealth Management deposits were consistent with the prior quarter at $10.8 billion. Assets under management or administration remained stable at $129.3 billion. See Management's Discussion and Analysis of Financial Condition and Results of Operations – Liquidity and Capital for further discussion of the changes.

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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 September 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 September 30, 2026, the trading securities portfolio totaled $4.1 billion, compared to $5.0 billion at June 30, 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 September 30, 2026, investment securities had a carrying value of $1.6 billion, unchanged from June 30, 2026. The related allowance for expected credit losses was $55 thousand at September 30, 2026, compared to $77 thousand at June 30, 2026. The fair value of investment securities was $1.4 billion at September 30, 2026, a $107 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 $14.5 billion at September 30, 2026, a $670 million increase over June 30, 2026. At September 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 3.7 years as of September 30, 2026, compared to 3.4 years as of June 30, 2026. Management estimates the combined portfolio's duration extends to 4.3 years assuming an immediate 200 basis point upward shock. The estimated duration contracts to 2.6 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 3.4 years, extending to 3.8 years in an upward shock of 200 basis points and contracting to 2.5 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 $27 million, a $1.5 million decrease compared to June 30, 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. In August 2026, we sold the remaining 15,844 Visa Class C shares (the equivalent of 63,376 Class A shares), receiving proceeds of $23.3 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 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 1.4773 at September 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 September 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.

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Loans

The aggregate loan portfolio before allowance for loan losses totaled $27.7 billion at September 30, 2026, an increase of $646 million over June 30, 2026, led by energy loans, commercial real estate loans secured by industrial facilities, and mortgage finance loans.

Table 12 – Loans

(In thousands)

						Sep. 30, 2026						June 30, 2026						Mar. 31, 2026						Dec. 31, 2025						Sep. 30, 2025
Commercial:
Services						$	4,071,262					$	4,099,879					$	3,901,933					$	3,911,917					$	3,710,643
Healthcare						4,025,188						4,083,814						3,955,763						4,008,208						3,878,543
Energy						3,316,625						3,052,662						3,005,693						2,882,242						2,681,512
Mortgage finance						588,956						451,826						228,242						177,765						84,271
General business						4,653,214						4,609,267						4,481,452						4,300,935						4,157,971
Total commercial						16,655,245						16,297,448						15,573,083						15,281,067						14,512,940
Commercial real estate:
Multifamily						2,550,096						2,570,246						2,553,709						2,432,330						2,500,323
Industrial						1,448,975						1,283,315						1,418,626						1,368,436						1,396,795
Office						840,859						852,721						821,569						814,139						811,601
Retail						706,760						670,893						613,976						573,451						593,835
Residential construction and land development						112,124						111,668						109,480						129,783						122,033
Other commercial real estate						474,481						396,487						367,319						353,867						328,020
Total commercial real estate						6,133,295						5,885,330						5,884,679						5,672,006						5,752,607
Loans to individuals:
Residential mortgage						2,860,238						2,847,768						2,784,134						2,731,415						2,676,366
Residential mortgage guaranteed by U.S. government agencies						161,171						159,886						160,254						158,359						151,642
Personal						1,919,555						1,893,283						1,785,243						1,808,615						1,771,639
Total loans to individuals						4,940,964						4,900,937						4,729,631						4,698,389						4,599,647
Total						$	27,729,504					$	27,083,715					$	26,187,393					$	25,651,462					$	24,865,194

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 $16.7 billion, or 60% of the loan portfolio, at September 30, 2026, a $358 million increase over June 30, 2026, primarily due to increases in energy, mortgage finance, and general business loans, partially offset by decreases in healthcare and services sector loans.

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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.

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 $3.3 billion, or 12% of total loans at September 30, 2026, a $264 million increase over June 30, 2026.

Approximately $2.6 billion of energy loans were to oil and gas producers, a $195 million increase over June 30, 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 $482 million at September 30, 2026, a $29 million increase over June 30, 2026. Loans to borrowers that provide services to the energy industry totaled $227 million at September 30, 2026, a $37 million increase over the prior quarter. Loans to other energy borrowers, including those engaged in wholesale or retail energy sales, totaled $51 million, relatively unchanged compared to June 30, 2026.

Unfunded energy loan commitments were $4.3 billion at September 30, 2026, a $273 million decrease compared to June 30, 2026.

The Company launched the residential mortgage finance line of business in the third quarter of 2025, and these loan balances increased by $137 million during the current quarter to $589 million, or 2% of total loans. Mortgage finance loans primarily consist of warehouse lending facilities to independent mortgage bankers to fund residential mortgages.

General business loans totaled $4.7 billion, or 17% of total loans, an increase of $44 million over the prior quarter. General business loans consist of $3.0 billion of wholesale/retail loans and $1.6 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 $1.2 billion, or 4% of total loans at September 30, 2026. The majority of these loans are in the two highest credit quality subcategories, residential mortgage finance portfolio lines and subscription lines.

The services sector of the loan portfolio totaled $4.1 billion, or 15% of total loans, a $29 million decrease compared to 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 $4.0 billion, or 15% of total loans, a decrease of $59 million compared to June 30, 2026. Healthcare sector loans primarily consist of $3.1 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.

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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 September 30, 2026, the outstanding principal balance of these loans totaled $6.7 billion, including $2.2 billion of energy loans, $2.0 billion of general business loans, and $1.4 billion of services sector loans. Based on dollars committed, approximately 77% of shared national credits are to borrowers with local market relationships, and we serve as the agent lender in approximately 22% 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.

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 $6.1 billion, or 22% of total loans at September 30, 2026, an increase of $248 million over June 30, 2026. Loans secured by industrial facilities increased by $166 million to $1.4 billion, other real estate loans increased by $78 million to $474 million, and loans secured by retail facilities increased by $36 million to $707 million. Loans secured by multifamily residential properties decreased by $20 million to $2.6 billion.

Approximately 62% 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 $2.4 billion at September 30, 2026, an increase of $105 million compared to June 30, 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 $40 million over June 30, 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.

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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.

Table 13 – Loans Managed by Primary Geographical Market

(In thousands)

						Sep. 30, 2026						June 30, 2026						Mar. 31, 2026						Dec. 31, 2025						Sep. 30, 2025
Texas:
Commercial						$	7,661,864					$	7,628,676					$	7,489,036					$	7,383,319					$	6,800,577
Commercial real estate						2,212,490						2,063,517						$	2,149,123					$	2,057,016					$	2,107,335
Loans to individuals						1,086,029						1,090,244						$	1,077,386					$	1,066,827					$	1,037,831
Total Texas						10,960,383						10,782,437						$	10,715,545					$	10,507,162					$	9,945,743
Oklahoma:
Commercial						4,860,306						4,528,261						3,907,911						3,829,109						3,692,319
Commercial real estate						729,858						656,369						612,981						589,709						574,126
Loans to individuals						3,210,216						3,161,854						3,065,886						3,005,460						2,927,185
Total Oklahoma						8,800,380						8,346,484						7,586,778						7,424,278						7,193,630
Arizona:
Commercial						1,376,604						1,344,873						1,378,256						1,253,824						1,228,593
Commercial real estate						1,514,202						1,445,762						1,448,141						1,332,658						1,348,838
Loans to individuals						224,825						219,062						220,116						224,354						222,963
Total Arizona						3,115,631						3,009,697						3,046,513						2,810,836						2,800,394
Colorado:
Commercial						2,042,394						2,071,731						2,125,660						2,127,979						2,132,770
Commercial real estate						571,127						590,820						596,517						600,668						589,307
Loans to individuals						183,767						191,015						191,721						200,378						208,323
Total Colorado						2,797,288						2,853,566						2,913,898						2,929,025						2,930,400
Kansas/Missouri:
Commercial						343,240						337,120						291,075						282,189						270,068
Commercial real estate						517,797						529,988						537,709						571,331						618,052
Loans to individuals						182,004						182,925						117,617						142,392						142,408
Total Kansas/Missouri						1,043,041						1,050,033						946,401						995,912						1,030,528
New Mexico:
Commercial						305,757						310,768						308,712						311,636						282,479
Commercial real estate						527,230						538,269						484,623						465,228						458,720
Loans to individuals						46,242						47,787						48,099						49,589						51,056
Total New Mexico						879,229						896,824						841,434						826,453						792,255
Arkansas:
Commercial						65,080						76,019						72,433						93,011						106,134
Commercial real estate						60,591						60,605						55,585						55,396						56,229
Loans to individuals						7,881						8,050						8,806						9,389						9,881
Total Arkansas						133,552						144,674						136,824						157,796						172,244
Total BOK Financial loans						$	27,729,504					$	27,083,715					$	26,187,393					$	25,651,462					$	24,865,194

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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)

						Sep. 30, 2026						June 30, 2026						Mar. 31, 2026						Dec. 31, 2025						Sep. 30, 2025
Loan commitments						$	16,636,123					$	16,618,152					$	16,175,429					$	15,856,740					$	15,266,953
Standby letters of credit						669,788						618,919						616,908						606,697						643,166
Unpaid principal balance of residential mortgage loans sold with recourse						26,674						27,954						28,460						29,403						30,372
Unpaid principal balance of residential mortgage loans sold into mortgage-backed securities guaranteed by VA						821,055						834,686						844,848						855,182						869,589
Unpaid principal balance of residential mortgage loans sold to the FHLB through the MPF program						738,004						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.

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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 Other operating revenue – Brokerage and trading revenue in the Consolidated Statements of Earnings.

Derivative contracts are carried at fair value. At September 30, 2026, the net fair value of derivative contracts, before consideration of cash margin, reported as assets under these programs totaled $910 million compared to $445 million at June 30, 2026. At September 30, 2026, the net fair value of our derivative contracts included $661 million for energy contracts, $163 million for foreign exchange contracts, and $86 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 $882 million at September 30, 2026, and $433 million at June 30, 2026.

At September 30, 2026, total derivative assets were reduced by $264 million of cash collateral received from counterparties, and total derivative liabilities were reduced by $517 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 September 30, 2026, follows in Table 15.

Table 15 – Fair Value of Derivative Contracts

(In thousands)

Customers						$	476,671
Banks and other financial institutions						119,323
Exchanges and clearing organizations						49,935
Fair value of customer risk management program asset derivative contracts, net						$	645,929

At September 30, 2026, our largest derivative exposure was to an exchange for $291 million of cash margin placed with the exchange, net of $165 million energy derivative positions in a net liability 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 $72.34 per barrel of prompt-month (prices for delivery in the nearest contract month) oil and $2.42 per MMBtu of prompt-month natural gas would decrease the fair value of derivative assets by $370 million. A 20% parallel increase in prices to an equivalent of $108.50 per barrel of prompt-month oil and $3.63 per MMBtu of prompt-month natural gas would increase the fair value of derivative assets by $653 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 September 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.

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Summary of Credit Loss Experience

Table 16 – Summary of Credit Loss Experience

(Dollars in thousands)

			Three Months Ended
			Sep. 30, 2026						June 30, 2026						Mar. 31, 2026						Dec. 31, 2025						Sep. 30, 2025
Allowance for loan losses:
Beginning balance			$	277,474					$	277,719					$	275,860					$	277,692					$	277,049
Loans charged off			(1,652)						(1,305)						(3,176)						(2,353)						(4,348)
Recoveries of loans previously charged off			766						805						1,303						907						721
Net loans charged off			(886)						(500)						(1,873)						(1,446)						(3,627)
Provision for credit losses			(4,023)						255						3,732						(386)						4,270
Ending balance			$	272,565					$	277,474					$	277,719					$	275,860					$	277,692
Accrual for off-balance sheet credit risk from unfunded loan commitments:
Beginning balance			$	45,479					$	45,337					$	51,271					$	50,784					$	52,992
Provision for credit losses			4,122						142						(5,934)						487						(2,208)
Ending balance			$	49,601					$	45,479					$	45,337					$	51,271					$	50,784
Accrual for off-balance sheet credit risk associated with mortgage banking activities:
Beginning balance			$	4,999					$	5,147					$	2,934					$	3,030					$	3,111
Net loans charged off (recovered)			(70)						135						—						(1)						(7)
Provision for credit losses			(77)						(283)						2,213						(95)						(74)
Ending balance			$	4,852					$	4,999					$	5,147					$	2,934					$	3,030
Allowance for credit losses related to investment (held-to-maturity) securities:
Beginning balance			$	77					$	191					$	202					$	208					$	196
Provision for credit losses			(22)						(114)						(11)						(6)						12
Ending balance			$	55					$	77					$	191					$	202					$	208
Total provision for credit losses			$	—					$	—					$	—					$	—					$	2,000
Average loans by portfolio segment:
Commercial			$	16,374,803					$	16,015,484					$	15,430,740					$	15,037,471					$	14,490,145
Commercial real estate			5,972,277						5,914,630						5,779,715						5,581,588						5,743,572
Loans to individuals			4,890,623						4,839,524						4,715,130						4,623,492						4,592,422
Net charge-offs (annualized) to average loans			0.01		%				0.01		%				0.03		%				0.02		%				0.06		%
Net charge-offs (annualized) to average loans by portfolio segment:
Commercial			—		%				—		%				0.02		%				0.02		%				0.08		%
Commercial real estate			—		%				—		%				—		%				—		%				(0.01)		%
Loans to individuals			0.06		%				0.05		%				0.10		%				0.06		%				0.05		%
Recoveries to gross charge-offs			46.37		%				61.69		%				41.03		%				38.55		%				16.58		%
Provision for loan losses (annualized) to average loans			(0.06)		%				—		%				0.06		%				(0.01)		%				0.07		%
Allowance for loan losses to loans outstanding at period end			0.98		%				1.02		%				1.06		%				1.08		%				1.12		%
Accrual for unfunded loan commitments to unfunded loan commitments			0.30		%				0.27		%				0.28		%				0.32		%				0.33		%
Combined allowance for loan losses and accrual for off-balance sheet credit risk from unfunded loan commitments to loans outstanding at period end			1.16		%				1.19		%				1.23		%				1.28		%				1.32		%

- 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 $596 million at September 30, 2026, an increase of $76 million compared to June 30, 2026. Non-pass grade loans were composed primarily of $201 million, or 3%, of commercial real estate loans; $146 million, or 4%, of commercial services loans; $101 million, or 3%, of commercial healthcare loans; and $98 million, or 2%, of commercial general business loans. Nonaccruing loans increased $4.1 million during the quarter and accruing substandard loans increased $89 million, while loans especially mentioned decreased $18 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 expected credit losses was necessary for the third quarter of 2026. An improvement in economic forecast assumptions, primarily GDP growth and lower unemployment, compared to the prior quarter was offset by the impact of loan growth during the quarter. The allowance for loan losses totaled $273 million, or 0.98% of outstanding loans, at September 30, 2026. Excluding residential mortgage loans guaranteed by U.S. government agencies, the allowance for loan losses was 469% of nonaccruing loans. The combined allowance for loan losses and accrual for off-balance sheet credit risk from unfunded loan commitments was $322 million, or 1.16% of outstanding loans and 555% of nonaccruing loans, at September 30, 2026.

As the level of uncertainty in the economic environment stabilized, the probability weighting of our downside scenario decreased to 30% from 35% in the prior quarter. The upside probability weighting increased to 20% from 15% in 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 $171 million in quantitative reserve, while a 100% upside case would result in $18 million less quantitative reserve at September 30, 2026. Such sensitivity calculations do not necessarily reflect the nature and extent of future changes in the related allowance.

No provision for expected credit losses was necessary for the second quarter of 2026. The allowance for loan losses was $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.

- 26 -

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

			Base			Downside			Upside
Scenario probability weighting			50%			30%			20%
Economic outlook			Geopolitical conflicts remain isolated. Inflation measures that moved higher during the third quarter of 2026 due to higher energy prices and other one-time factors improve quickly thereafter. Core inflation improves, reaching 2.5% by the third quarter of 2027. The Federal Reserve raises rates four times over the next four quarters, moving the federal funds target range to 4.75% to 5.00% by the end of the third quarter of 2027. Fiscal stimulus and continued investment in AI infrastructure help support economic activity. The labor market remains in a low hire/low fire state, and GDP growth remains on trend.			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 cuts the federal funds rate significantly to encourage economic activity and job creation. In total, there are eight rate cuts over the next four quarters bringing the target range to 1.75% to 2.00% by the end of the third quarter of 2027. The continued conflict in the Middle East causes WTI prices to surge higher in the fourth 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 following the initial surge in the fourth quarter of 2026.			Geopolitical conflicts remain isolated. Inflation measures that moved higher during the third quarter of 2026 due to higher energy prices and other one-time factors improve quickly thereafter. Core inflation improves and reaches 2.1% by the third quarter of 2027. The Federal Reserve raises rates twice over the next four quarters, moving the federal funds target range to 4.25% to 4.50% by the end of the third quarter of 2027. Fiscal stimulus and strong investment in AI infrastructure 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 4.1% in the fourth quarter of 2026 remains steady through the third quarter of 2027. –WTI oil prices are projected to average $78.64 per barrel over the next 12 months, with a peak of $86.63 in the fourth quarter of 2026 and falling 15% over the following three quarters.			–GDP is forecasted to contract 2.0% over the next 12 months. –Civilian unemployment rate of 5.1% in the fourth quarter of 2026 increases to 6.6% in the third quarter of 2027. –WTI oil prices are projected to average $60.89 per barrel over the next 12 months, with a peak of $103.32 in the fourth quarter of 2026 and falling 59% over the following three quarters.			–GDP is forecasted to grow by 2.4% over the next 12 months. –Civilian unemployment rate of 4.1% in the fourth quarter of 2026 falls to 4.0% by the third quarter of 2027. –WTI oil prices are projected to average $74.52 per barrel over the next 12 months, with a peak of $83.18 in the fourth quarter of 2026 and falling 19% over the following three quarters.

- 27 -

Net Loans Charged Off

Net charge-offs were $886 thousand, or 0.01% of average loans on an annualized basis, in the third quarter primarily driven by deposit account overdraft losses that are included in net charge-offs of loans to individuals. At September 30, 2026, net charge-offs for the trailing twelve months were $4.7 million, or 0.02% of average loans. Net charge-offs were $500 thousand, or 0.01% of average loans on an annualized basis, in the second quarter of 2026. At June 30, 2026, net charge-offs for the trailing twelve months were $7.4 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.

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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)

						Sep. 30, 2026						June 30, 2026						Mar. 31, 2026						Dec. 31, 2025						Sep. 30, 2025
Nonaccruing loans:
Commercial:
Healthcare						$	25,120					$	21,112					$	21,138					$	23,490					$	24,507
Services						2,857						2,928						1,260						6,135						7,647
Energy						—						—						—						—						31
General business						3,812						5,118						2,868						6,477						85
Total commercial						31,789						29,158						25,266						36,102						32,270
Commercial real estate						6,315						6,431						6,601						6,697						6,809
Loans to individuals:
Residential mortgage						19,795						18,768						20,175						18,263						21,255
Residential mortgage guaranteed by U.S. government agencies						8,193						7,585						7,768						8,586						7,348
Personal						185						200						194						4,712						4,712
Total loans to individuals						28,173						26,553						28,137						31,561						33,315
Total nonaccruing loans						66,277						62,142						60,004						74,360						72,394
Real estate and other repossessed assets						303						508						15						176						1,751
Total nonperforming assets						$	66,580					$	62,650					$	60,019					$	74,536					$	74,145
Total nonperforming assets excluding those guaranteed by U.S. government agencies						$	58,387					$	55,065					$	52,251					$	65,950					$	66,797
Allowance for loan losses to nonaccruing loans1						469.26		%				508.59		%				531.66		%				419.41		%				426.92		%
Combined allowance for loan losses and accrual for off-balance sheet credit risk from unfunded loan commitments to nonaccruing loans1						554.66		%				591.96		%				618.45		%				497.36		%				504.99		%
Nonperforming assets to outstanding loans and repossessed assets						0.24		%				0.23		%				0.23		%				0.29		%				0.30		%
Nonperforming assets to outstanding loans and repossessed assets1						0.21		%				0.20		%				0.20		%				0.26		%				0.27		%
Nonaccruing loans to outstanding loans						0.24		%				0.23		%				0.23		%				0.29		%				0.29		%
Nonaccruing commercial loans to outstanding commercial loans						0.19		%				0.18		%				0.16		%				0.24		%				0.22		%
Nonaccruing commercial real estate loans to outstanding commercial real estate loans						0.10		%				0.11		%				0.11		%				0.12		%				0.12		%
Nonaccruing loans to individuals to outstanding loans to individuals1						0.42		%				0.40		%				0.45		%				0.51		%				0.58		%
Accruing loans 90 days or more past due1						$	—					$	6,242					$	2,411					$	—					$	1,135

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

Nonaccruing loans increased $4.1 million compared to June 30, 2026. New nonaccruing loans identified in the third quarter totaled $12 million, offset by $4.7 million in payments received, $1.7 million in charge-offs, and $1.2 million in loans that returned to accrual status. Nonaccruing healthcare loans increased $4.0 million and nonaccruing loans to individuals increased $1.6 million, while nonaccruing general business loans decreased $1.3 million. The Company generally retains nonperforming assets to maximize potential recovery, which may cause future nonperforming assets to decrease more slowly.

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

Table 18 – Rollforward of Nonperforming Assets

(In thousands)

						Three Months Ended
						September 30, 2026
						Nonaccruing Loans																														Real Estate and Other Repossessed Assets						Total Nonperforming Assets
						Commercial						Commercial Real Estate						Loan to Individuals						Total
Balance, June 30, 2026						$	29,158					$	6,431					$	26,553					$	62,142											$	508					$	62,650
Additions						4,518						—						7,247						11,765												—						11,765
Payments						(1,585)						(115)						(3,021)						(4,721)												—						(4,721)
Charge-offs						(302)						(1)						(1,349)						(1,652)												—						(1,652)
Net gains (losses) and write-downs						—						—						—						—												37						37
Foreclosure of nonaccruing loans						—						—						(79)						(79)												79						—
Proceeds from sales						—						—						—						—												(321)						(321)
Return to accrual status						—						—						(1,178)						(1,178)												—						(1,178)
Balance, September 30, 2026						$	31,789					$	6,315					$	28,173					$	66,277											$	303					$	66,580
						Nine Months Ended
						September 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						10,362						—						17,978						28,340												—						28,340
Payments						(5,396)						(381)						(8,153)						(13,930)												—						(13,930)
Charge-offs						(1,849)						(1)						(4,283)						(6,133)												—						(6,133)
Net gains (losses) and write-downs						—						—						—						—												546						546
Foreclosure of nonperforming loans						—						—						(5,315)						(5,315)												5,315						—
Foreclosure of loans guaranteed by U.S. government agencies						—						—						(1,116)						(1,116)												—						(1,116)
Proceeds from sales						—						—						—						—												(5,734)						(5,734)
Return to accrual status						(3,678)						—						(2,499)						(6,177)												—						(6,177)
Other, net						(3,752)						—						—						(3,752)												—						(3,752)
Balance, September 30, 2026						$	31,789					$	6,315					$	28,173					$	66,277											$	303					$	66,580

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 $303 thousand at September 30, 2026, a decrease of $205 thousand compared to June 30, 2026. Real estate and other repossessed assets were composed primarily of $267 thousand of single family residential properties.

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 third 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 70% at September 30, 2026, compared to 68% at June 30, 2026, providing significant on-balance sheet liquidity to meet future loan demand and contractual obligations.

- 30 -

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
			Sep. 30, 2026						June 30, 2026						Mar. 31, 2026						Dec. 31, 2025						Sep. 30, 2025
Commercial Banking			$	19,080,487					$	18,918,188					$	18,306,337					$	18,492,793					$	18,161,486
Consumer Banking			8,635,318						8,592,876						8,389,039						8,346,245						8,330,481
Wealth Management			10,757,766						10,656,194						10,782,785						10,703,630						10,731,569
Subtotal			38,473,571						38,167,258						37,478,161						37,542,668						37,223,536
Funds Management and Other			1,060,566						1,062,866						1,502,098						2,444,941						1,257,710
BOK Financial Corporation			$	39,534,137					$	39,230,124					$	38,980,259					$	39,987,609					$	38,481,246

Average deposits for the third quarter of 2026 totaled $39.5 billion, a $304 million increase over the second quarter of 2026. Average interest-bearing transaction accounts increased $210 million, average time deposit balances increased $73 million, and average demand deposit balances increased $26 million compared to the prior quarter.

Average Commercial Banking deposits increased $162 million over the second quarter of 2026, due to a $118 million increase in interest-bearing transaction deposit balances, $31 million increase in demand deposit balances, and $14 million increase in time 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 9% of our total deposits.

Average Consumer Banking deposit balances increased $42 million over the prior quarter. Time deposit balances increased $38 million and interest-bearing transaction accounts increased $25 million, while demand deposit balances decreased $15 million.

Average Wealth Management deposits increased $102 million compared to the second quarter of 2026. Interest-bearing transaction account balances increased $68 million, time deposit balances increased $21 million, and demand deposit balances increased $10 million.

Average brokered deposits were less than 1% of total average deposits during the third quarter of 2026. 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. At September 30, 2026, reciprocal deposit balances were below the revised threshold and are excluded from brokered deposit treatment under the revised framework. Average interest-bearing transaction accounts for the third quarter included $66 million of brokered deposits, a decrease of $420 million compared to the second quarter of 2026 excluding the impact of the revised reciprocal deposit exclusion. Average time deposits for the third quarter of 2026 included $5.4 million of brokered deposits, an $18 million decrease compared to the second quarter of 2026. At September 30, 2026, period end brokered interest-bearing transaction accounts were $66 million, relatively unchanged compared to the balance at June 30, 2026 excluding the impact of the revised reciprocal deposit exclusion. Period end brokered time deposits were consistent with the prior quarter at $5.4 million as of September 30, 2026.

- 31 -

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)

						Sep. 30, 2026						June 30, 2026						Mar. 31, 2026						Dec. 31, 2025						Sep. 30, 2025
Oklahoma:
Demand						$	3,527,086					$	3,482,203					$	3,463,094					$	3,492,243					$	3,520,203
Interest-bearing:
Transaction						13,079,586						13,623,048						13,629,679						13,732,961						13,352,070
Savings						563,986						563,466						561,079						532,284						520,995
Time						2,388,448						2,371,623						2,245,523						2,232,078						2,356,945
Total interest-bearing						16,032,020						16,558,137						16,436,281						16,497,323						16,230,010
Total Oklahoma						19,559,106						20,040,340						19,899,375						19,989,566						19,750,213
Texas:
Demand						2,209,001						2,178,864						2,071,766						2,177,256						2,194,177
Interest-bearing:
Transaction						7,653,569						7,167,229						6,447,755						6,691,395						6,427,135
Savings						146,584						148,701						153,501						149,593						147,560
Time						701,037						673,126						676,876						647,158						649,757
Total interest-bearing						8,501,190						7,989,056						7,278,132						7,488,146						7,224,452
Total Texas						10,710,191						10,167,920						9,349,898						9,665,402						9,418,629
Colorado:
Demand						862,461						977,110						881,440						1,152,203						929,383
Interest-bearing:
Transaction						1,998,927						2,210,988						2,072,825						2,137,579						2,204,899
Savings						58,749						56,735						58,605						54,809						53,768
Time						296,655						293,325						299,196						282,320						284,962
Total interest-bearing						2,354,331						2,561,048						2,430,626						2,474,708						2,543,629
Total Colorado						3,216,792						3,538,158						3,312,066						3,626,911						3,473,012
New Mexico:
Demand						612,267						599,831						580,900						580,400						591,330
Interest-bearing:
Transaction						1,393,257						1,596,275						1,447,506						1,405,940						1,376,694
Savings						101,591						102,306						99,848						95,630						94,180
Time						398,750						386,946						374,661						354,757						347,227
Total interest-bearing						1,893,598						2,085,527						1,922,015						1,856,327						1,818,101
Total New Mexico						2,505,865						2,685,358						2,502,915						2,436,727						2,409,431

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						Sep. 30, 2026						June 30, 2026						Mar. 31, 2026						Dec. 31, 2025						Sep. 30, 2025
Arizona:
Demand						364,041						351,429						398,102						365,007						368,432
Interest-bearing:
Transaction						1,330,817						1,369,657						1,439,796						1,450,416						1,406,300
Savings						9,835						9,787						11,593						14,656						13,571
Time						65,360						73,261						73,912						72,286						71,886
Total interest-bearing						1,406,012						1,452,705						1,525,301						1,537,358						1,491,757
Total Arizona						1,770,053						1,804,134						1,923,403						1,902,365						1,860,189
Kansas/Missouri:
Demand						237,762						248,190						271,399						281,263						282,235
Interest-bearing:
Transaction						1,323,397						1,199,349						1,203,155						1,194,500						1,151,956
Savings						13,182						16,782						16,222						14,256						14,251
Time						30,436						35,686						38,542						37,820						37,563
Total interest-bearing						1,367,015						1,251,817						1,257,919						1,246,576						1,203,770
Total Kansas/Missouri						1,604,777						1,500,007						1,529,318						1,527,839						1,486,005
Arkansas:
Demand						26,923						24,034						27,628						33,558						21,416
Interest-bearing:
Transaction						112,809						75,872						111,487						237,279						64,174
Savings						2,545						2,703						2,859						2,695						2,411
Time						22,318						17,315						18,099						12,664						14,538
Total interest-bearing						137,672						95,890						132,445						252,638						81,123
Total Arkansas						164,595						119,924						160,073						286,196						102,539
Total BOK Financial deposits						$	39,531,379					$	39,855,841					$	38,677,048					$	39,435,006					$	38,500,018

Estimated uninsured deposits totaled $21.2 billion, or 54% of our total deposits, at September 30, 2026. In addition to insured deposits, we also hold $4.1 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 $15.8 billion, or 40% of total deposits, at September 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 $770 million at September 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 $7.1 billion during the quarter, compared to $6.9 billion in the second quarter of 2026.

At September 30, 2026, management estimates a total potential secured borrowing capacity of approximately $29.2 billion. This includes current available secured capacity of $24.9 billion from the use of programs available to U.S. banks from the Federal Home Loan Banks and Federal Reserve Banks and an estimated $4.3 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 September 30, 2026																								Three Months Ended June 30, 2026
						Sep. 30, 2026						Average Balance During the Quarter						Rate						Maximum Outstanding At Any Month End During the Quarter						June 30, 2026						Average Balance During the Quarter						Rate						Maximum Outstanding At Any Month End During the Quarter
Funds purchased						$	1,657,170					$	202,172					4.20		%				$	1,657,170					$	1,349,970					$	333,158					3.78		%				$	1,349,970
Repurchase agreements						181,225						173,545						1.75		%				181,225						153,946						187,723						1.87		%				172,283
Other borrowings:
FHLB advances						3,730,000						7,121,305						3.90		%				5,030,000						3,030,000						6,880,440						3.86		%				5,430,000
GNMA repurchase liability						34,497						34,121						3.88		%				34,660						34,118						31,971						3.89		%				34,118
Other						4,756						8,096						5.10		%				9,802						9,877						10,040						9.67		%				10,027
Total other borrowings						3,769,253						7,163,522						3.90		%										3,073,995						6,922,451						3.88		%
Subordinated debentures1						396,697						396,678						6.23		%				396,697						396,661						396,642						6.25		%				396,661
Total other borrowed funds						$	6,004,345					$	7,935,917					3.98		%										$	4,974,572					$	7,839,974					3.95		%

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 September 30, 2026, cash and interest-bearing cash and cash equivalents held by the parent company totaled $55 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 September 30, 2026, based upon the most restrictive limitations as well as management's internal capital policy, BOKF, NA could declare up to $713 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 September 30, 2026 was $5.9 billion, a $170 million decrease compared to June 30, 2026. Net income less cash dividends paid increased equity $121 million during the third quarter of 2026. Repositioning of the AFS portfolio resulted in a $295 million increase in the accumulated other comprehensive loss compared to June 30, 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 September 30, 2026, the Company had repurchased 2,985,480 shares under this authorization. No shares of common stock were repurchased in the third 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						Sep. 30, 2026						June 30, 2026						Sep. 30, 2025
Capital:
Common equity Tier 1						4.50		%				2.50		%				7.00		%				12.73		%				12.89		%				13.60		%
Tier 1 capital						6.00		%				2.50		%				8.50		%				12.73		%				12.89		%				13.61		%
Total capital						8.00		%				2.50		%				10.50		%				14.43		%				14.67		%				14.48		%
Tier 1 leverage						4.00		%				N/A						4.00		%				9.95		%				9.81		%				10.19		%
																								Three Months Ended
																								Sep. 30, 2026						June 30, 2026						Sep. 30, 2025
Average total equity to average assets																								11.04		%				11.07		%				11.54		%
Tangible common equity ratio1																								9.16		%				9.61		%				10.06		%
Performance Ratios:
Return on average equity																								10.43		%				11.73		%				9.38		%
Return on average tangible common equity1																								12.66		%				14.27		%				11.46		%

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)

						Sep. 30, 2026						June 30, 2026						Mar. 31, 2026						Dec. 31, 2025						Sep. 30, 2025
Reconciliation of tangible common equity ratio:
Total shareholders' equity						$	5,914,491					$	6,083,106					$	5,973,175					$	5,918,646					$	6,022,535
Less: Goodwill and intangible assets, net						1,060,710						1,074,577						1,077,052						1,079,501						1,082,125
Tangible common equity						$	4,853,781					$	5,008,529					$	4,896,123					$	4,839,145					$	4,940,410
Total assets						$	54,075,178					$	53,179,287					$	53,760,405					$	52,237,501					$	50,193,387
Less: Goodwill and intangible assets, net						1,060,710						1,074,577						1,077,052						1,079,501						1,082,125
Tangible assets						$	53,014,468					$	52,104,710					$	52,683,353					$	51,158,000					$	49,111,262
Tangible common equity ratio						9.16		%				9.61		%				9.29		%				9.46		%				10.06		%
Reconciliation of return on average tangible common equity:
Total average shareholders' equity						$	6,080,564					$	6,038,651					$	6,022,247					$	5,959,186					$	5,960,711
Less: Average goodwill and intangible assets, net						1,069,452						1,075,733						1,078,240						1,080,758						1,083,390
Average tangible common equity						$	5,011,112					$	4,962,918					$	4,944,007					$	4,878,428					$	4,877,321
Net income attributable to BOK Financial Corporation shareholders						$	159,853					$	176,539					$	155,766					$	177,301					$	140,894
Return on average tangible common equity						12.66		%				14.27		%				12.78		%				14.42		%				11.46		%
Calculation of efficiency ratio:
Total other operating expense						$	360,661					$	361,679					$	354,166					$	361,054					$	369,770
Less: Amortization of intangible assets						2,311						2,390						2,443						2,656						2,656
Numerator for efficiency ratio						$	358,350					$	359,289					$	351,723					$	358,398					$	367,114
Less: FDIC special assessment						—						—						—						(9,479)						(1,209)
Adjusted numerator for efficiency ratio						$	358,350					$	359,289					$	351,723					$	367,877					$	368,323
Net interest income						$	369,975					$	351,830					$	342,554					$	345,281					$	337,646
Add: Tax-equivalent adjustment						2,709						2,719						2,610						2,555						2,565
Tax-equivalent net interest income						372,684						354,549						345,164						347,836						340,211
Add: Total other operating revenue						191,471						237,572						211,268						244,282						210,709
Less: Gain (loss) on available-for-sale securities, net						—						(4,645)						—						1,748						213
Denominator for efficiency ratio						$	564,155					$	596,766					$	556,432					$	590,370					$	550,707
Less: Gain on sale of merchant banking investment						—						—						—						23,475						—
Less: Gain on exchange of Visa shares						—						30,908						—						—						—
Adjusted denominator for efficiency ratio						$	564,155					$	565,858					$	556,432					$	566,895					$	550,707
Efficiency ratio						63.52		%				60.21		%				63.21		%				60.71		%				66.66		%
Efficiency ratio excluding adjustments						63.52		%				63.49		%				63.21		%				64.89		%				66.88		%
Reconciliation of pre-provision net revenue:
Net income before taxes						$	200,785					$	227,723					$	199,656					$	228,509					$	176,585
Add: Provision for credit losses						—						—						—						—						2,000
Less: Net income (loss) attributable to non-controlling interests						22						43						(46)						(35)						(23)
Pre-provision net revenue						$	200,763					$	227,680					$	199,702					$	228,544					$	178,608

- 36 -

						Sep. 30, 2026						June 30, 2026						Mar. 31, 2026						Dec. 31, 2025						Sep. 30, 2025
Information on net interest income and net interest margin excluding trading activities:
Net interest income						$	369,975					$	351,830					$	342,554					$	345,281					$	337,646
Less: Trading activities net interest income						21,337						18,283						15,366						13,211						14,325
Net interest income excluding trading activities						348,638						333,547						327,188						332,070						323,321
Add: Tax-equivalent adjustment						2,709						2,719						2,610						2,555						2,565
Tax-equivalent net interest income excluding trading activities						$	351,347					$	336,266					$	329,798					$	334,625					$	325,886
Average interest-earning assets						$	49,410,198					$	48,776,712					$	47,772,044					$	46,590,610					$	46,429,240
Less: Average trading activities interest-earning assets						5,908,204						5,876,732						5,617,531						5,295,598						5,603,200
Average interest-earning assets excluding trading activities						$	43,501,994					$	42,899,980					$	42,154,513					$	41,295,012					$	40,826,040
Net interest margin on average interest-earning assets						3.00		%				2.91		%				2.90		%				2.98		%				2.91		%
Net interest margin on average trading activities interest-earning assets						1.47		%				1.25		%				1.05		%				1.04		%				1.07		%
Net interest margin on average interest-earning assets excluding trading activities						3.21		%				3.13		%				3.15		%				3.22		%				3.16		%
Reconciliation of adjusted net income and earnings per share:
Net income attributable to BOK Financial Corporation shareholders						$	159,853					$	176,539					$	155,766					$	177,301					$	140,894
Impact of FDIC special assessment benefit, net of tax						—						—						—						(7,239)						(923)
Gain on exchange of Visa shares, net of tax						—						(23,604)						—						—						—
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						$	159,853					$	156,482					$	155,766					$	152,134					$	139,971
Earnings per share						$	2.64					$	2.92					$	2.58					$	2.89					$	2.22
Impact of FDIC special assessment benefit, net of tax						—						—						—						(0.12)						(0.01)
Gain on exchange of Visa shares, net of tax						—						(0.39)						—						—						—
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						$	2.64					$	2.59					$	2.58					$	2.48					$	2.21

- 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 1.34%, or $21.5 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 0.18%, or $2.9 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 3.75%, or $59.8 million.

Table 24 – Interest Rate Sensitivity

(Dollars in thousands)

						Sep. 30, 2026																								June 30, 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						$	(28,800)					$	(5,700)					$	12,200					$	28,700					$	(30,900)					$	(13,700)					$	12,700					$	29,600
						(1.80)		%				(0.35)		%				0.76		%				1.80		%				(2.06)		%				(0.91)		%				0.85		%				1.97		%
Anticipated impact over months twelve through twenty-four on net interest income						$	(7,200)					$	7,300					$	(13,200)					$	(18,600)					$	(7,000)					$	5,100					$	(10,500)					$	(16,800)
						(0.41)		%				0.41		%				(0.75)		%				(1.06)		%				(0.44)		%				0.32		%				(0.66)		%				(1.05)		%

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.

- 39 -

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 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)

						Sep. 30, 2026												June 30, 2026
						Up 50 bp						Down 50 bp						Up 50 bp						Down 50 bp
MSR Asset						$	7,975					$	(8,895)					$	10,471					$	(13,875)
MSR Hedge						(8,768)						8,954						(11,619)						11,703
Net Exposure						$	(793)					$	59					$	(1,148)					$	(2,172)

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																																				Nine Months Ended
						Sep. 30, 2026												June 30, 2026																		Sep. 30, 2026												Sep. 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						$	(84)					$	(114)					$	(167)					$	(160)																	$	(159)					$	(168)					$	(170)					$	(67)
Low2						9						(21)						(97)						(93)																		9						(21)						(37)						182
High3						(201)						(186)						(296)						(224)																		(451)						(404)						(397)						(214)
Period End						(42)						(44)						(296)						(93)																		(42)						(44)						(376)						(143)

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 September 30, 2026, June 30, 2026, September 30, 2025, and June 30, 2025.

Table 27 – VaR and SVaR Measures

(In thousands)

						Three Months Ended
						Sep. 30, 2026												June 30, 2026															Sep. 30, 2025												June 30, 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						$	4,756					$	8,385					$	4,823					$	7,424														$	2,720					$	6,720					$	1,897					$	7,046
Low						2,193						5,554						2,653						5,079															1,140						3,595						1,077						4,002
High						6,323						11,236						6,723						10,497															4,815						10,003						4,697						12,874
Period End						4,423						9,402						4,503						6,766															2,758						5,571						1,736						6,158

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																																				Nine Months Ended
						Sep. 30, 2026												June 30, 2026																		Sep. 30, 2026												Sep. 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						$	(5,004)					$	6,047					$	(4,341)					$	5,782																	$	(4,085)					$	6,086					$	(1,241)					$	5,012
Low2						1,445						9,332						2,852						10,255																		2,852						11,992						3,602						10,934
High3						(8,073)						499						(8,126)						(186)																		(8,126)						(186)						(7,841)						(379)
Period End						(4,011)						4,982						(5,777)						8,538																		(4,011)						4,982						(1,694)						6,601

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 purposes 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.

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Consolidated Statements of Earnings (Unaudited)
(In thousands, except share and per share data)						Three Months Ended												Nine Months Ended
						September 30,												September 30,
Interest and dividend revenue						2026						2025						2026						2025
Loans						$	425,759					$	416,935					$	1,234,090					$	1,215,539
Residential mortgage loans held for sale						1,422						1,405						3,930						3,726
Trading securities						75,978						72,653						210,889						232,756
Investment securities						5,127						6,536						17,002						20,257
Available-for-sale securities						143,851						133,396						413,384						392,206
Fair value option securities						280						1,441						2,518						2,938
Restricted equity securities						9,031						6,605						24,550						20,691
Interest-bearing cash and cash equivalents						4,903						5,482						15,047						17,337
Total interest and dividend revenue						666,351						644,453						1,921,410						1,905,450
Interest expense
Deposits						216,843						241,833						636,150						721,348
Borrowed funds						73,357						64,974						202,437						198,367
Subordinated debentures						6,176						—						18,464						3,672
Total interest expense						296,376						306,807						857,051						923,387
Net interest and dividend income						369,975						337,646						1,064,359						982,063
Provision for credit losses						—						2,000						—						2,000
Net interest and dividend income after provision for credit losses						369,975						335,646						1,064,359						980,063
Other operating revenue
Brokerage and trading revenue						19,451						43,239						95,507						112,432
Transaction card revenue						32,205						29,463						95,767						86,116
Fiduciary and asset management revenue						69,863						63,878						207,351						188,814
Deposit service charges and fees						34,140						31,896						99,684						93,490
Mortgage banking revenue						16,740						19,764						56,688						58,572
Other revenue						15,556						16,190						44,727						46,452
Total fees and commissions revenue						187,955						204,430						599,724						585,876
Other gains, net						5,693						8,264						47,892						15,679
Gain (loss) on derivatives, net						(19,282)						(453)						(32,146)						14,647
Gain (loss) on fair value option securities, net						(1,151)						630						(3,225)						2,067
Change in fair value of mortgage servicing rights						18,256						(2,375)						32,711						(14,634)
Gain (loss) on available-for-sale securities, net						—						213						(4,645)						213
Total other operating revenue						191,471						210,709						640,311						603,848
Other operating expense
Personnel						213,251						226,347						638,519						655,243
Business promotion						9,676						9,960						30,054						27,917
Professional fees and services						14,310						15,137						42,404						43,808
Net occupancy and equipment						32,960						33,040						100,293						98,689
FDIC and other insurance						6,350						7,302						18,218						20,328
FDIC special assessment						—						(1,209)						—						(1,209)
Data processing and communications						54,320						50,062						157,795						147,237
Printing, postage, and supplies						3,888						4,036						11,312						11,742
Amortization of intangible assets						2,311						2,656						7,144						7,964
Mortgage banking costs						10,664						10,668						34,300						25,068
Other expense						12,931						11,771						36,467						35,015
Total other operating expense						360,661						369,770						1,076,506						1,071,802
Net income before taxes						200,785						176,585						628,164						512,109
Federal and state income taxes						40,910						35,714						135,987						111,397
Net income						159,875						140,871						492,177						400,712
Net income (loss) attributable to non-controlling interests						22						(23)						19						23
Net income attributable to BOK Financial Corporation shareholders						$	159,853					$	140,894					$	492,158					$	400,689
Earnings per share:
Basic and diluted						$	2.64					$	2.22					$	8.14					$	6.27
Average shares used in computation:
Basic and diluted						60,101,757						62,840,270						60,072,208						63,196,043
Dividends declared per share						$	0.63					$	0.57					$	1.89					$	1.71

See accompanying notes to Consolidated Financial Statements.

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Consolidated Statements of Comprehensive Income (Unaudited)
(In thousands)
						Three Months Ended												Nine Months Ended
						September 30,												September 30,
						2026						2025						2026						2025
Net income						$	159,875					$	140,871					$	492,177					$	400,712
Other comprehensive income (loss), before income taxes:
Net change in unrealized gain (loss)						(393,316)						73,209						(521,853)						333,866
Reclassification adjustments included in earnings:
Interest revenue, Investment securities						7,127						8,642						21,872						27,280
Loss (gain) on available-for-sale securities, net						—						(213)						4,645						(213)
Other comprehensive income (loss), before income taxes						(386,189)						81,638						(495,336)						360,933
Federal and state income taxes						(91,261)						19,292						(117,053)						84,557
Other comprehensive income (loss), net of income taxes						(294,928)						62,346						(378,283)						276,376
Comprehensive income (loss)						(135,053)						203,217						113,894						677,088
Comprehensive income (loss) attributable to non-controlling interests						22						(23)						19						23
Comprehensive income (loss) attributable to BOK Financial Corporation shareholders						$	(135,075)					$	203,240					$	113,875					$	677,065

See accompanying notes to Consolidated Financial Statements.

- 45 -

Consolidated Balance Sheets (Unaudited)

(In thousands, except share data)

						Sep. 30, 2026						Dec. 31, 2025
						(Unaudited)						(Footnote 1)
Assets
Cash and due from banks						$	878,300					$	1,001,107
Interest-bearing cash and cash equivalents						387,089						656,995
Trading securities						4,056,856						5,392,745
Investment securities, net of allowance (fair value: September 30, 2026 – $1,375,529; December 31, 2025 – $1,662,005)						1,567,688						1,784,242
Available-for-sale securities						13,859,871						13,606,625
Fair value option securities						26,959						102,096
Restricted equity securities						334,911						224,757
Residential mortgage loans held for sale						82,884						94,630
Loans						27,729,504						25,651,462
Allowance for loan losses						(272,565)						(275,860)
Loans, net of allowance						27,456,939						25,375,602
Premises and equipment, net						612,261						638,936
Receivables						278,319						292,978
Goodwill						1,044,749						1,044,749
Intangible assets, net						15,961						34,752
Mortgage servicing rights						346,586						322,724
Real estate and other repossessed assets, net of allowance (September 30, 2026 – $3,515; December 31, 2025 – $3,515)						303						176
Derivative contracts, net						864,125						300,775
Cash surrender value of bank-owned life insurance						426,282						421,514
Receivable on unsettled securities sales						776,544						62,034
Other assets						1,058,551						880,064
Total assets						$	54,075,178					$	52,237,501
Liabilities and Equity
Liabilities:
Noninterest-bearing demand deposits						$	7,839,541					$	8,081,930
Interest-bearing deposits:
Transaction						26,892,362						26,850,070
Savings						896,472						863,923
Time						3,903,004						3,639,083
Total deposits						39,531,379						39,435,006
Funds purchased and repurchase agreements						1,838,395						1,491,716
Other borrowings						3,769,253						2,745,939
Subordinated debentures						396,697						396,589
Accrued interest, taxes, and expense						309,229						382,809
Derivative contracts, net						520,298						397,573
Due on unsettled securities purchases						1,327,763						991,073
Other liabilities						467,112						476,116
Total liabilities						48,160,126						46,316,821
Shareholders' equity:
Common stock (0.00006 par value; 2,500,000,000 shares authorized; Issued: September 30, 2026 – 77,252,950; December 31, 2025 - 77,030,997 Outstanding: September 30, 2026 – 60,758,773; December 31, 2025 – 60,620,507)						5						5
Capital surplus						1,446,136						1,429,369
Retained earnings						6,399,972						6,022,586
Treasury stock (shares at cost: September 30, 2026 – 16,494,177; December 31, 2025 – 16,410,490)						(1,387,169)						(1,367,144)
Accumulated other comprehensive loss						(544,453)						(166,170)
Total shareholders' equity						5,914,491						5,918,646
Non-controlling interests						561						2,034
Total equity						5,915,052						5,920,680
Total liabilities and equity						$	54,075,178					$	52,237,501

See accompanying notes to Consolidated Financial Statements.

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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, 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
Net income						—						—						—						159,853						—						—						—						159,853						22						159,875
Other comprehensive loss						—						—						—						—						—						—						(294,928)						(294,928)						—						(294,928)
Repurchase of common stock						—						—						—						—						—						—						—						—						—						—
Share-based compensation plans:
Non-vested shares awarded, net						(6)						—						—						—						—						—						—						—						—						—
Vesting of non-vested shares and taxes paid related to net share settlement						—						—						—						—						2						(265)						—						(265)						—						(265)
Share-based compensation						—						—						5,660						—						—						—						—						5,660						—						5,660
Cash dividends on common stock						—						—						—						(38,935)						—						—						—						(38,935)						—						(38,935)
Capital calls and distributions, net						—						—						—						—						—						—						—						—						(1,253)						(1,253)
Balance, September 30, 2026						77,253						$	5					$	1,446,136					$	6,399,972					16,494						$	(1,387,169)					$	(544,453)					$	5,914,491					$	561					$	5,915,052
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						—						—						—						492,158						—						—						—						492,158						19						492,177
Other comprehensive loss						—						—						—						—						—						—						(378,283)						(378,283)						—						(378,283)
Repurchase of common stock						—						—						—						—						2						(8,162)						—						(8,162)						—						(8,162)
Share-based compensation      plans:
Non-vested shares awarded,      net						222						—						—						—						—						—						—						—						—						—
Vesting of non-vested shares and taxes paid related to net share settlement						—						—						—						—						82						(11,863)						—						(11,863)						—						(11,863)
Share-based compensation						—						—						16,767						—						—						—						—						16,767						—						16,767
Cash dividends on common      stock						—						—						—						(114,772)						—						—						—						(114,772)						—						(114,772)
Capital calls and distributions, net						—						—						—						—						—						—						—						—						(1,492)						(1,492)
Balance, September 30, 2026						77,253						$	5					$	1,446,136					$	6,399,972					16,494						$	(1,387,169)					$	(544,453)					$	5,914,491					$	561					$	5,915,052

- 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, 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
Net income (loss)						—						—						—						140,894						—						—						—						140,894						(23)						140,871
Other comprehensive income						—						—						—						—						—						—						62,346						62,346						—						62,346
Repurchase of common stock						—						—						—						—						366						(40,981)						—						(40,981)						—						(40,981)
Share-based compensation plans:
Non-vested shares awarded, net						3						—						—						—						—						—						—						—						—						—
Vesting of non-vested shares and taxes paid related to net share settlement						—						—						—						—						—						(99)						—						(99)						—						(99)
Share-based compensation						—						—						5,758						—						—						—						—						5,758						—						5,758
Cash dividends on common stock						—						—						—						(36,271)						—						—						—						(36,271)						—						(36,271)
Capital calls and distributions, net						—						—						—						—						—						—						—						—						(55)						(55)
Balance, September 30, 2025						77,038						$	5					$	1,447,084					$	5,883,501					13,790						$	(1,081,391)					$	(226,664)					$	6,022,535					$	2,390					$	6,024,925
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						—						—						—						400,689						—						—						—						400,689						23						400,712
Other comprehensive income						—						—						—						—						—						—						276,376						276,376						—						276,376
Repurchase of common stock						—						—						—						—						1,039						(104,776)						—						(104,776)						—						(104,776)
Share-based compensation      plans:
Non-vested shares awarded,      net						220						—						—						—						—						—						—						—						—						—
Vesting of non-vested shares and taxes paid related to net share settlement						—						—						—						—						55						(6,275)						—						(6,275)						—						(6,275)
Share-based compensation						—						—						17,456						—						—						—						—						17,456						—						17,456
Cash dividends on common      stock						—						—						—						(109,288)						—						—						—						(109,288)						—						(109,288)
Capital calls and distributions,      net						—						—						—						—						—						—						—						—						(237)						(237)
Balance, September 30, 2025						77,038						$	5					$	1,447,084					$	5,883,501					13,790						$	(1,081,391)					$	(226,664)					$	6,022,535					$	2,390					$	6,024,925

See accompanying notes to Consolidated Financial Statements.

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Consolidated Statements of Cash Flows (Unaudited)

(In thousands)						Nine Months Ended
						September 30,
						2026						2025
Cash Flows From Operating Activities:
Net income						$	492,177					$	400,712
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Provision for credit losses						—						2,000
Change in fair value of mortgage servicing rights due to market assumption changes						(32,711)						14,634
Change in the fair value of mortgage servicing rights due to principal payments						30,148						20,702
Net unrealized losses (gains) from derivative contracts						(138,078)						86,876
Share-based compensation						16,767						17,456
Depreciation and amortization						83,684						82,692
Net amortization of discounts and premiums						(37,160)						(38,996)
Net losses (gains) on financial instruments and other losses (gains), net						(43,247)						(15,892)
Net loss (gain) on mortgage loans held for sale						(4,223)						(6,359)
Mortgage loans originated for sale						(742,826)						(608,782)
Proceeds from sale of mortgage loans held for sale						760,791						592,989
Capitalized mortgage servicing rights						(12,654)						(8,975)
Change in trading and fair value option securities						1,411,057						556,474
Change in receivables						(689,650)						(47,029)
Change in other assets						(8,801)						55,431
Change in other liabilities						68,797						(126,430)
Net cash provided by (used in) operating activities						1,154,071						977,503
Cash Flows From Investing Activities:
Proceeds from maturities or redemptions of investment securities						215,431						177,815
Proceeds from maturities or redemptions of available-for-sale securities						2,107,976						1,618,118
Purchases of available-for-sale securities						(3,118,092)						(2,048,792)
Proceeds from sales of available-for-sale securities						268,479						171,345
Change in amount receivable on unsettled available-for-sale securities transactions						(12,413)						(20,429)
Loans originated, net of principal collected						(2,058,314)						(720,286)
Net proceeds from derivative asset contracts						(90,982)						(34,296)
Net change in restricted equity securities						(110,154)						157,573
Proceeds from disposition of assets						74,359						22,681
Purchases of assets						(137,656)						(106,117)
Net cash provided by (used in) investing activities						(2,861,366)						(782,388)
Cash Flows From Financing Activities:
Net change in demand deposits, transaction deposits, and savings accounts						(167,548)						81,320
Net change in time deposits						263,921						227,468
Net change in other borrowed funds						1,343,433						(146,702)
Repayment of subordinated debentures						—						(132,166)
Net payments on derivative liability contracts						87,883						6,630
Net change in derivative margin accounts						(266,742)						(11,506)
Change in amount due on unsettled available-for-sale securities transactions						188,432						(8,478)
Issuance of common and treasury stock, net						(11,863)						(6,275)
Repurchase of common stock						(8,162)						(104,776)
Dividends paid						(114,772)						(109,288)
Net cash provided by (used in) financing activities						1,314,582						(203,773)
Net increase (decrease) in cash and cash equivalents						(392,713)						(8,658)
Cash and cash equivalents at beginning of period						1,658,102						1,434,701
Cash and cash equivalents at end of period						$	1,265,389					$	1,426,043
Supplemental Cash Flow Information:
Cash paid for interest						$	855,650					$	940,376
Cash paid for federal taxes						105,300						62,400
Cash paid for state taxes						15,198						10,559
Net loans and bank premises transferred to repossessed real estate and other assets						5,315						156
Residential mortgage loans guaranteed by U.S. government agencies that became eligible for repurchase during the period						31,772						34,180
Conveyance of other real estate owned guaranteed by U.S. government agencies						4,763						3,168
Right-of-use assets obtained in exchange for operating lease liabilities						23,077						4,273

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 nine-month period ended September 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):

						September 30, 2026												December 31, 2025
						Fair Value						Net Unrealized Gain (Loss)						Fair Value						Net Unrealized Gain (Loss)
U.S. government securities						$	295					$	(3)					$	9,237					$	(4)
Residential agency mortgage-backed securities						3,936,792						(103,262)						5,307,849						9,011
Municipal securities						69,152						(1,653)						39,233						10
Other trading securities						50,617						(641)						36,426						(25)
Total trading securities						$	4,056,856					$	(105,559)					$	5,392,745					$	8,992

Investment Securities

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

						September 30, 2026
						Amortized						Carrying						Fair						Gross Unrealized
						Cost						Value1						Value						Gain						Loss
Municipal securities						$	34,153					$	34,153					$	33,825					$	57					$	(385)
Mortgage-backed securities:
Residential agency						1,561,777						1,500,888						1,310,380						34						(190,542)
Commercial agency						17,210						16,689						16,037						—						(652)
Other debt securities						16,013						16,013						15,287						—						(726)
Total investment securities						1,629,153						1,567,743						1,375,529						91						(192,305)
Allowance for credit losses						(55)						(55)						—						—						—
Investment securities, net of allowance						$	1,629,098					$	1,567,688					$	1,375,529					$	91					$	(192,305)

1    Carrying value includes $61 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 September 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						$	21,082					$	34,657					$	11,116					$	—					$	66,855					2.36
Fair value						21,074						33,762						10,313						—						65,149
Residential mortgage-backed securities:
Carrying value2																														$	1,500,888
Fair value																														1,310,380
Total investment securities:
Carrying value																														$	1,567,743
Fair value																														1,375,529

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.

Investment securities with unrealized losses aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position were as follows (in thousands):

						September 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						29						$	15,567					$	160					$	3,470					$	225					$	19,037					$	385
Mortgage-backed securities:
Residential agency						116						1,548						69						1,308,158						190,473						1,309,706						190,542
Commercial agency						2						—						—						16,038						652						16,038						652
Other debt securities						1						—						—						9,274						726						9,274						726
Total investment securities						148						$	17,115					$	229					$	1,336,940					$	192,076					$	1,354,055					$	192,305

						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

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Available-for-Sale Securities 

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

						September 30, 2026
						Amortized						Fair						Gross Unrealized
						Cost						Value						Gain						Loss
U.S. Treasury						$	1,000					$	995					$	—					$	(5)
Municipal securities						93,767						88,925						—						(4,842)
Mortgage-backed securities:
Residential agency						10,994,567						10,527,871						3,919						(470,615)
Residential non-agency						764,224						722,961						8,434						(49,697)
Commercial agency						2,655,587						2,518,646						1,317						(138,258)
Other debt securities						500						473						—						(27)
Total available-for-sale securities						$	14,509,645					$	13,859,871					$	13,670					$	(663,444)

						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 September 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			$	201,997					$	1,943,311					$	239,238					$	366,308					$	2,750,854					4.41
Fair value			199,329						1,823,810						227,096						358,804						2,609,039
Residential mortgage-backed securities:
Amortized cost2																											$	11,758,791
Fair value																											11,250,832
Total available-for-sale securities:
Amortized cost																											$	14,509,645
Fair value																											13,859,871

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 5.0 years based upon current prepayment assumptions.

- 54 -

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

			Three Months Ended September 30,												Nine Months Ended September 30,
			2026						2025						2026						2025
Proceeds			$	—					$	171,345					$	268,479					$	171,345
Gross realized gains			—						630						250						630
Gross realized losses			—						(417)						(4,895)						(417)
Related federal and state income tax expense (benefit)			—						50						(1,098)						50

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 $11.1 billion at September 30, 2026 and $11.5 billion at December 31, 2025. The secured parties do not have the right to sell or repledge these securities.

Available-for-sale securities with unrealized losses aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position were as follows (in thousands):

						September 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						$	—					$	—					$	995					$	5					$	995					$	5
Municipal securities						41						1,006						5						87,919						4,837						88,925						4,842
Mortgage-backed securities:
Residential agency						1,158						8,186,391						308,253						1,702,828						162,362						9,889,219						470,615
Residential non-agency						61						379,204						9,862						323,799						39,835						703,003						49,697
Commercial agency						193						541,112						16,521						1,905,741						121,737						2,446,853						138,258
Other debt securities						1						—						—						473						27						473						27
Total available-for-sale securities						1,455						$	9,107,713					$	334,641					$	4,021,755					$	328,803					$	13,129,468					$	663,444

						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 September 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):

						September 30, 2026												December 31, 2025
						Fair Value						Net Unrealized Gain (Loss)						Fair Value						Net Unrealized Gain (Loss)
Residential agency mortgage-backed securities						$	14,856					$	(1,735)					$	102,096					$	(556)
Commercial agency mortgage-backed securities						12,103						(417)						—						—
Total fair value option securities						$	26,959					$	(2,152)					$	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 September 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						$	3,264,207					$	85,510					$	340					$	85,850					$	(84,866)					$	984
Energy contracts						6,915,072						1,036,037						(374,956)						661,081						(177,864)						483,217
Foreign exchange contracts						164,082						162,543						—						162,543						(1,123)						161,420
Equity option contracts						1,593						358						—						358						(50)						308
Total customer risk management programs						10,344,954						1,284,448						(374,616)						909,832						(263,903)						645,929
Trading						21,230,353						470,467						(160,858)						309,609						(92,301)						217,308
Internal risk management programs						48,500						2,450						(1,562)						888						—						888
Total derivative contracts						$	31,623,807					$	1,757,365					$	(537,036)					$	1,220,329					$	(356,204)					$	864,125
						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						$	3,259,229					$	85,510					$	340					$	85,850					$	—					$	85,850
Energy contracts						6,973,228						1,018,256						(374,956)						643,300						(516,831)						126,469
Foreign exchange contracts						153,878						152,258						—						152,258						—						152,258
Equity option contracts						1,593						358						—						358						—						358
Total customer risk management programs						10,387,928						1,256,382						(374,616)						881,766						(516,831)						364,935
Trading						17,030,762						331,732						(160,858)						170,874						(26,274)						144,600
Internal risk management programs						494,294						12,325						(1,562)						10,763						—						10,763
Total derivative contracts						$	27,912,984					$	1,600,439					$	(537,036)					$	1,063,403					$	(543,105)					$	520,298

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

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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.

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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
						September 30, 2026												September 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						$	1,256					$	—					$	1,339					$	—
Energy contracts						4,445						—						4,351						—
Foreign exchange contracts						68						—						25						—
Total customer risk management programs						5,769						—						5,715						—
Trading1						163,229						—						43,755						—
Internal risk management programs						—						(19,282)						—						(453)
Total derivative contracts						$	168,998					$	(19,282)					$	49,470					$	(453)

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.

						Nine Months Ended
						September 30, 2026												September 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						3,734						—						2,975						—
Energy contracts						16,409						—						18,551						—
Foreign exchange contracts						154						—						88						—
Total customer risk management programs						20,297						—						21,614						—
Trading1						176,966						—						(56,644)						—
Internal risk management programs						—						(32,146)						—						14,647
Total derivative contracts						$	197,263					$	(32,146)					$	(35,030)					$	14,647

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:

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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, 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. 

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

						September 30, 2026																								December 31, 2025
						Fixed Rate						Variable Rate						Non-accrual						Total						Fixed Rate						Variable Rate						Non-accrual						Total
Commercial						$	3,646,580					$	12,976,876					$	31,789					$	16,655,245					$	3,494,944					$	11,750,021					$	36,102					$	15,281,067
Commercial real estate						578,385						5,548,595						6,315						6,133,295						601,044						5,064,265						6,697						5,672,006
Loans to individuals						3,071,485						1,841,306						28,173						4,940,964						3,005,502						1,661,326						31,561						4,698,389
Total						$	7,296,450					$	20,366,777					$	66,277					$	27,729,504					$	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 September 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 September 30, 2026, outstanding standby letters of credit totaled $670 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.

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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. 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.

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

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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
						September 30, 2026
						Commercial						Commercial Real Estate												Loans to Individuals												Total
Allowance for loan losses:
Beginning balance						$	135,010					$	87,236											$	55,228											$	277,474
Provision for loan losses						(7,417)						(325)												3,719												(4,023)
Loans charged off						(302)						(1)												(1,349)												(1,652)
Recoveries of loans previously charged off						129						16												621												766
Ending balance						$	127,420					$	86,926											$	58,219											$	272,565
Allowance for off-balance sheet credit risk from unfunded loan commitments:
Beginning balance						$	17,253					$	26,509											$	1,717											$	45,479
Provision for off-balance sheet credit risk						1,551						2,565												6												4,122
Ending balance						$	18,804					$	29,074											$	1,723											$	49,601

						Nine Months Ended
						September 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						(8,991)						758												8,197												(36)
Loans charged off						(1,849)						(1)												(4,283)												(6,133)
Recoveries of loans previously charged off						1,035						49												1,790												2,874
Ending balance						$	127,420					$	86,926											$	58,219											$	272,565
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						(919)						(1,012)												261												(1,670)
Ending balance						$	18,804					$	29,074											$	1,723											$	49,601

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						Three Months Ended
						September 30, 2025
						Commercial						Commercial Real Estate												Loans to Individuals												Total
Allowance for loan losses:
Beginning balance						$	144,398					$	85,107											$	47,544											$	277,049
Provision for loan losses						(4,262)						4,055												4,477												4,270
Loans charged off						(3,157)						—												(1,191)												(4,348)
Recoveries of loans previously charged off						79						81												561												721
Ending balance						$	137,058					$	89,243											$	51,391											$	277,692
Allowance for off-balance sheet credit risk from unfunded loan commitments:
Beginning balance						$	16,995					$	33,558											$	2,439											$	52,992
Provision for off-balance sheet credit risk						1,839						(3,081)												(966)												(2,208)
Ending balance						$	18,834					$	30,477											$	1,473											$	50,784

						Nine Months Ended
						September 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						(4,373)						(1,979)												9,302												2,950
Loans charged off						(4,277)						(126)												(3,549)												(7,952)
Recoveries of loans previously charged off						555						276												1,828												2,659
Ending balance						$	137,058					$	89,243											$	51,391											$	277,692
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						788						(1,482)												(162)												(856)
Ending balance						$	18,834					$	30,477											$	1,473											$	50,784

No provision for expected credit losses was necessary for the third quarter of 2026. An improvement in economic forecast assumptions, primarily GDP growth and lower unemployment, 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 September 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						$	16,623,456					$	124,490					$	31,789					$	2,930					$	16,655,245					$	127,420
Commercial real estate						6,126,980						86,926						6,315						—						6,133,295						86,926
Loans to individuals						4,912,791						58,074						28,173						145						4,940,964						58,219
Total						$	27,663,227					$	269,490					$	66,277					$	3,075					$	27,729,504					$	272,565

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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.

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The following table summarizes the Company’s loan portfolio at September 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			$	621,849		$	513,181		$	390,536		$	375,885		$	325,742		$	649,176		$	1,048,156		$	306		$	3,924,831
Special Mention			2,976			3,065			4,547			4,940			7,570			13,871			1,788			—			38,757
Accruing Substandard			189			175			6,317			7,903			5,194			12,145			72,882			12			104,817
Nonaccrual			—			345			29			1,645			838			—			—			—			2,857
Total services			625,014			516,766			401,429			390,373			339,344			675,192			1,122,826			318			4,071,262
Loans charged off, year-to-date			—			—			—			—			—			—			1,043			—			1,043
Healthcare
Pass			805,458			1,049,078			502,101			321,958			550,701			475,773			219,062			4			3,924,135
Special Mention			—			—			10,000			—			3,047			84			3			—			13,134
Accruing Substandard			—			1,475			—			5			3,351			56,768			1,200			—			62,799
Nonaccrual			—			—			1,135			14,850			—			9,135			—			—			25,120
Total healthcare			805,458			1,050,553			513,236			336,813			557,099			541,760			220,265			4			4,025,188
Loans charged off, year-to-date			—			—			—			—			—			200			—			—			200
Energy
Pass			68,690			110,268			23,387			36,968			8,957			11,343			3,057,012			—			3,316,625
Total energy			68,690			110,268			23,387			36,968			8,957			11,343			3,057,012			—			3,316,625
Mortgage finance
Pass			99,583			7,491			—			13,942			—			—			467,940			—			588,956
Total mortgage finance			99,583			7,491			—			13,942			—			—			467,940			—			588,956
General business
Pass			727,719			638,819			303,168			208,849			130,781			353,055			2,190,982			1,793			4,555,166
Special Mention			—			7,051			98			3,258			2,163			598			21,425			32			34,625
Accruing Substandard			15,513			4,193			6,169			1,874			17,504			3,829			10,239			290			59,611
Nonaccrual			838			—			—			192			—			2,775			—			7			3,812
Total general business			744,070			650,063			309,435			214,173			150,448			360,257			2,222,646			2,122			4,653,214
Loans charged off, year-to-date			22			33			—			—			—			—			476			75			606
Total commercial			2,342,815			2,335,141			1,247,487			992,269			1,055,848			1,588,552			7,090,689			2,444			16,655,245

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			Origination Year
			2026			2025			2024			2023			2022			Prior			Revolving Loans			Revolving Loans Converted to Term Loans			Total
Commercial real estate:
Pass			1,010,669			1,182,182			1,058,023			346,887			1,027,653			1,197,356			109,104			—			5,931,874
Special Mention			—			—			—			20,000			76,612			16,097			—			—			112,709
Accruing Substandard			3,304			—			1,980			17,089			39,480			20,544			—			—			82,397
Nonaccrual			—			—			—			—			—			6,315			—			—			6,315
Total commercial real estate			1,013,973			1,182,182			1,060,003			383,976			1,143,745			1,240,312			109,104			—			6,133,295
Loans charged off, year-to-date			—			—			—			—			—			1			—			—			1
Loans to individuals:
Residential mortgage
Pass			358,038			502,426			340,333			217,888			218,746			635,670			520,647			30,125			2,823,873
Special Mention			—			—			—			362			220			2,927			3,030			3,256			9,795
Accruing Substandard			—			—			—			—			72			5,156			202			1,345			6,775
Nonaccrual			41			716			2,432			2,685			1,968			6,008			5,460			485			19,795
Total residential mortgage			358,079			503,142			342,765			220,935			221,006			649,761			529,339			35,211			2,860,238
Loans charged off, year-to-date			—			—			10			—			—			3			35			—			48
Residential mortgage guaranteed by U.S. government agencies
Pass			—			4,819			9,636			11,978			8,051			118,494			—			—			152,978
Nonaccrual			—			—			—			—			—			8,193			—			—			8,193
Total residential mortgage guaranteed by U.S. government agencies			—			4,819			9,636			11,978			8,051			126,687			—			—			161,171
Personal
Pass			291,918			438,269			181,137			163,041			121,295			255,686			463,424			63			1,914,833
Special Mention			6			55			—			13			—			754			3,687			—			4,515
Accruing Substandard			18			—			—			—			—			4			—			—			22
Nonaccrual			—			—			57			3			—			125			—			—			185
Total personal			291,942			438,324			181,194			163,057			121,295			256,569			467,111			63			1,919,555
Loans charged off, year-to-date1			3,654			44			3			33			1			—			500			—			4,235
Total loans to individuals			650,021			946,285			533,595			395,970			350,352			1,033,017			996,450			35,274			4,940,964
Total loans			$	4,006,809		$	4,463,608		$	2,841,085		$	1,772,215		$	2,549,945		$	3,861,881		$	8,196,243		$	37,718		$	27,729,504

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

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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

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			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.

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Nonaccruing Loans

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

			As of September 30, 2026
			Total						With No Allowance						With Allowance						Related Allowance
Commercial:
Healthcare			$	25,120					$	5,370					$	19,750					$	560
Services			2,857						1,212						1,645						170
General business			3,812						1,062						2,750						2,200
Total commercial			31,789						7,644						24,145						2,930
Commercial real estate			6,315						6,315						—						—
Loans to individuals:
Residential mortgage			19,795						19,138						657						145
Residential mortgage guaranteed by U.S. government agencies			8,193						8,193						—						—
Personal			185						185						—						—
Total loans to individuals			28,173						27,516						657						145
Total			$	66,277					$	41,475					$	24,802					$	3,075

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

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Loan Modifications to Borrowers Experiencing Financial Difficulty

For the nine months ended September 30, 2026, the Company had $124 million of loan modifications to borrowers experiencing financial difficulty including $54 million of healthcare loans, $45 million of commercial real estate loans, and $16 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 $108 million of the modifications are term extensions of commercial and commercial real estate loans and $16 million are combination modifications to residential mortgage loans guaranteed by U.S. government agencies. During the nine months ended September 30, 2026, $8.1 million of loans that were modified in the previous twelve months defaulted. Approximately $6.9 million of these defaults were related to combination modifications to residential mortgage loans guaranteed by U.S. government agencies, and the remaining $1.2 million of these defaults were related to term extensions of commercial loans. A payment default is defined as being 30 or more days past due after modification.

For the nine months ended September 30, 2025, the Company had $76 million of loan modifications to borrowers experiencing financial difficulty including $32 million of healthcare loans, $15 million of general business loans, $18 million of commercial real estate loans, and $11 million of residential mortgage loans guaranteed by U.S government agencies. Approximately $48 million of the modifications were term extensions of commercial loans, and $11 million were combination modifications to residential mortgage loans guaranteed by U.S. government agencies. During the nine months ended September 30, 2025, $14 million of loans that were modified in the previous twelve months defaulted. Approximately $7.1 million of these defaults were related to combination modifications to residential mortgage loans guaranteed by U.S. government agencies, and $5.2 million of these defaults were related to term extensions of healthcare loans.

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 September 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						$	4,068,995					$	1,124					$	276					$	867					$	4,071,262					$	—
Healthcare						3,999,075						927						66						25,120						4,025,188						—
Energy						3,316,625						—						—						—						3,316,625						—
Mortgage finance						588,956						—						—						—						588,956						—
General business						4,648,747						691						1,026						2,750						4,653,214						—
Total commercial						16,622,398						2,742						1,368						28,737						16,655,245						—
Commercial real estate						6,126,980						—						—						6,315						6,133,295						—
Loans to individuals:
Residential mortgage						2,838,052						13,493						1,002						7,691						2,860,238						—
Residential mortgage guaranteed by U.S. government agencies						50,527						17,613						10,390						82,641						161,171						79,965
Personal						1,919,407						82						66						—						1,919,555						—
Total loans to individuals						4,807,986						31,188						11,458						90,332						4,940,964						79,965
Total						$	27,557,364					$	33,930					$	12,826					$	125,384					$	27,729,504					$	79,965

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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.

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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):

						September 30, 2026												December 31, 2025
						Unpaid Principal Balance/ Notional						Fair Value						Unpaid Principal Balance/ Notional						Fair Value
Residential mortgage loans held for sale						$	81,027					$	79,391					$	93,110					$	93,133
Residential mortgage loan commitments						45,385						639						49,048						1,729
Forward sales contracts						101,000						2,854						100,500						(232)
												$	82,884											$	94,630

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

Mortgage banking revenue was as follows (in thousands):

						Three Months Ended September 30,												Nine Months Ended September 30,
						2026						2025						2026						2025
Mortgage production revenue:
Net realized gains on sale of mortgage loans						$	902					$	2,202					$	5,882					$	5,104
Net change in unrealized gain (loss) on mortgage loans held for sale						(2,314)						(154)						(1,659)						1,255
Net change in the fair value of mortgage loan commitments						(1,397)						(345)						(1,090)						953
Net change in the fair value of forward sales contracts						2,928						667						3,086						(606)
Total mortgage production revenue						119						2,370						6,219						6,706
Servicing revenue						16,621						17,394						50,469						51,866
Total mortgage banking revenue						$	16,740					$	19,764					$	56,688					$	58,572

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):

						September 30, 2026						December 31, 2025
Number of residential mortgage loans serviced for others						120,121						123,263
Outstanding principal balance of residential mortgage loans serviced for others						$	21,213,268					$	21,760,414
Weighted average interest rate						3.89		%				3.83		%
Remaining term (in months)						266						270

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

						Three Months Ended September 30,												Nine Months Ended September 30,
						2026						2025						2026						2025
Beginning Balance						$	333,998					$	334,644					$	322,724					$	338,145
Additions						3,814						3,403						12,654						8,975
Acquisitions						—						—						8,645						14,615
Change in fair value due to principal payments						(9,482)						(9,273)						(30,148)						(20,702)
Change in fair value due to market assumption changes						18,256						(2,375)						32,711						(14,634)
Ending Balance						$	346,586					$	326,399					$	346,586					$	326,399

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:

						September 30, 2026						December 31, 2025
Discount rate – risk-free rate plus a market premium						10.35%						9.31%
Prepayment rate – based upon loan interest rate, original term, and loan type						6.46%						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						5.01%						3.66%
Primary/secondary mortgage rate spread						125 bps						128 bps
Delinquency rate						2.39%						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 93,156 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 1.4773 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.

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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, and the remaining two-thirds were able to be sold 90 days following the Exchange Offer acceptance date. 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. In August 2026, we sold 15,844 Visa Class C shares (the equivalent of 63,376 Class A shares), receiving proceeds of $23.3 million from third parties. Our realized gain matched the proceeds since our cost basis in these shares was zero and was included in Other gains, net, in the Consolidated Statement 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, after a payment to the bondholders from the SEC Fair Fund on August 7, 2026, approximately $26 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.

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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 September 30, 2026, the Company had $461 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 $136 million of unfunded commitments included in Other liabilities on the Consolidated Balance Sheets.

(7) Shareholders' Equity

On November 3, 2026, the Company declared a quarterly cash dividend of $0.78 per common share payable on or about December 3, 2026, to shareholders of record as of November 18, 2026.

Dividends declared were $0.63 and $1.89 per share during the three and nine months ended September 30, 2026, and $0.57 and $1.71 per share during the three and nine months ended September 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.

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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)						333,866						—																		333,866
Reclassification adjustments included in earnings:
Interest revenue, Investment securities						—						27,280																		27,280
Gain on available-for-sale securities, net						(213)						—																		(213)
Other comprehensive income (loss), before income taxes						333,653						27,280																		360,933
Federal and state income taxes						78,244						6,313																		84,557
Other comprehensive income (loss), net of income taxes						255,409						20,967																		276,376
Balance, September 30, 2025						$	(156,939)					$	(69,725)																	$	(226,664)
Balance, Dec. 31, 2025						$	(102,569)					$	(63,601)																	$	(166,170)
Net change in unrealized gain (loss)						(521,853)						—																		(521,853)
Reclassification adjustments included in earnings:
Interest revenue, Investment securities						—						21,872																		21,872
Loss on available-for-sale securities, net						4,645						—																		4,645
Other comprehensive income (loss), before income taxes						(517,208)						21,872																		(495,336)
Federal and state income taxes						(122,222)						5,169																		(117,053)
Other comprehensive income (loss), net of income taxes						(394,986)						16,703																		(378,283)
Balance, September 30, 2026						$	(497,555)					$	(46,898)																	$	(544,453)

(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 September 30,												Nine Months Ended September 30,
						2026						2025						2026						2025
Numerator:
Net income attributable to BOK Financial Corp. shareholders						$	159,853					$	140,894					$	492,158					$	400,689
Less: Earnings allocated to participating securities						1,078						1,524						3,394						4,298
Income available to common shareholders - basic and diluted						$	158,775					$	139,370					$	488,764					$	396,391
Denominator:
Weighted average shares outstanding - basic and diluted						60,101,757						62,840,270						60,072,208						63,196,043
Basic and diluted earnings per share						$	2.64					$	2.22					$	8.14					$	6.27

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(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 September 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						$	258,270					$	17,906					$	30,533					$	306,709					$	63,266					$	369,975
Net interest income (expense) from internal sources						(76,387)						40,668						19,515						(16,204)						16,204						—
Net interest income						181,883						58,574						50,048						290,505						79,470						369,975
Net loans charged off and provision for credit losses						1,474						1,302						(25)						2,751						(2,751)						—
Net interest income after provision for credit losses						180,409						57,272						50,073						287,754						82,221						369,975
Other operating revenue						61,231						36,340						91,293						188,864						2,607						191,471
Personnel expense						51,155						26,136						68,260						145,551						67,700						213,251
Non-personnel expense						32,426						38,206						27,408						98,040						49,370						147,410
Total other operating expense						83,581						64,342						95,668						243,591						117,070						360,661
Corporate allocations						17,347						14,802						16,852						49,001						(49,001)						—
Net income before taxes						$	140,712					$	14,468					$	28,846					$	184,026					$	16,759					$	200,785
Average assets						$	23,722,951					$	8,687,730					$	11,397,662					$	43,808,343					$	11,273,294					$	55,081,637

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Reportable segments reconciliation to the Consolidated Financial Statements for the nine months ended September 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						$	749,282					$	53,767					$	76,490					$	879,539					$	184,820					$	1,064,359
Net interest income (expense) from internal sources						(214,934)						118,708						61,910						(34,316)						34,316						—
Net interest income						534,348						172,475						138,400						845,223						219,136						1,064,359
Net loans charged off and provision for credit losses						1,729						3,928						466						6,123						(6,123)						—
Net interest income after provision for credit losses						532,619						168,547						137,934						839,100						225,259						1,064,359
Other operating revenue						186,999						116,029						302,784						605,812						34,499						640,311
Personnel expense						152,464						76,317						204,005						432,786						205,733						638,519
Non-personnel expense						95,516						114,954						84,030						294,500						143,487						437,987
Total other operating expense						247,980						191,271						288,035						727,286						349,220						1,076,506
Corporate allocations						49,979						46,114						51,319						147,412						(147,412)						—
Net income before taxes						$	421,659					$	47,191					$	101,364					$	570,214					$	57,950					$	628,164
Average assets						$	23,263,149					$	8,596,921					$	11,329,240					$	43,189,310					$	11,072,112					$	54,261,422

Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended September 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						$	240,638					$	16,141					$	16,256					$	273,035					$	64,611					$	337,646
Net interest income (expense) from internal sources						(61,165)						42,310						27,370						8,515						(8,515)						—
Net interest income						179,473						58,451						43,626						281,550						56,096						337,646
Net loans charged off and provision for credit losses						2,609						1,413						(3)						4,019						(2,019)						2,000
Net interest income after provision for credit losses						176,864						57,038						43,629						277,531						58,115						335,646
Other operating revenue						61,746						35,820						111,516						209,082						1,627						210,709
Personnel expense						52,550						25,681						73,032						151,263						75,084						226,347
Non-personnel expense						29,810						38,361						29,939						98,110						45,313						143,423
Total other operating expense						82,360						64,042						102,971						249,373						120,397						369,770
Corporate allocations						17,934						14,326						15,568						47,828						(47,828)						—
Net income before taxes						$	138,316					$	14,490					$	36,606					$	189,412					$	(12,827)					$	176,585
Average assets						$	21,764,695					$	8,372,125					$	11,265,485					$	41,402,305					$	10,289,771					$	51,692,076

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Reportable segments reconciliation to the Consolidated Financial Statements for the nine months ended September 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						$	707,826					$	38,344					$	55,852					$	802,022					$	180,041					$	982,063
Net interest income (expense) from internal sources						(174,268)						135,473						77,120						38,325						(38,325)						—
Net interest income						533,558						173,817						132,972						840,347						141,716						982,063
Net loans charged off and provision for credit losses						2,786						3,948						(18)						6,716						(4,716)						2,000
Net interest income after provision for credit losses						530,772						169,869						132,990						833,631						146,432						980,063
Other operating revenue						181,698						113,043						311,502						606,243						(2,395)						603,848
Personnel expense						152,460						77,045						206,586						436,091						219,152						655,243
Non-personnel expense						88,971						99,709						83,932						272,612						143,947						416,559
Total other operating expense						241,431						176,754						290,518						708,703						363,099						1,071,802
Corporate allocations						54,584						44,800						43,893						143,277						(143,277)						—
Net income before taxes						$	416,455					$	61,358					$	110,081					$	587,894					$	(75,785)					$	512,109
Average assets						$	21,495,892					$	8,295,564					$	11,400,995					41,192,451						$	10,465,443					$	51,657,894

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(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.

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

			Commercial Banking						Consumer Banking						Wealth Management						Funds Management and Other						BOK Financial Corporation						Out of Scope1						In Scope2
Trading revenue			$	—					$	—					$	(6,307)					$	—					$	(6,307)					$	(6,307)					$	—
Customer hedging revenue			3,011						—						3,540						(782)						5,769						5,769						—
Retail brokerage revenue			—						—						5,737						—						5,737						—						5,737
Investment banking revenue			4,048						—						10,204						—						14,252						4,048						10,204
Brokerage and trading revenue			7,059						—						13,174						(782)						19,451						3,510						15,941
TransFund EFT network revenue			26,670						910						(17)						3						27,566						—						27,566
Merchant services revenue			2,602						8						—						—						2,610						—						2,610
Corporate card revenue			2,604						—						(632)						57						2,029						—						2,029
Transaction card revenue			31,876						918						(649)						60						32,205						—						32,205
Personal trust revenue			—						—						29,843						—						29,843						—						29,843
Corporate trust revenue			—						—						12,448						—						12,448						—						12,448
Institutional trust & retirement plan services revenue			—						—						19,856						—						19,856						—						19,856
Investment management services and other revenue			—						—						7,716						—						7,716						—						7,716
Fiduciary and asset management revenue			—						—						69,863						—						69,863						—						69,863
Commercial account service charge revenue			17,900						564						794						—						19,258						—						19,258
Overdraft fee revenue			35						6,866						38						—						6,939						—						6,939
Check card revenue			—						6,500						—						—						6,500						—						6,500
Automated service charge and other deposit fee revenue			183						1,209						50						1						1,443						—						1,443
Deposit service charges and fees			18,118						15,139						882						1						34,140						—						34,140
Mortgage production revenue			—						119						—						—						119						119						—
Mortgage servicing revenue			—						17,707						—						(1,086)						16,621						16,621						—
Mortgage banking revenue			—						17,826						—						(1,086)						16,740						16,740						—
Other revenue			2,248						3,327						7,830						2,151						15,556						9,593						5,963
Total fees and commissions revenue			$	59,301					$	37,210					$	91,100					$	344					$	187,955					$	29,843					$	158,112

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.

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

			Commercial Banking						Consumer Banking						Wealth Management						Funds Management and Other						BOK Financial Corporation						Out of Scope1						In Scope2
Trading revenue			$	—					$	—					$	19,656					$	—					$	19,656					$	19,656					$	—
Customer hedging revenue			9,865						—						11,474						(1,042)						20,297						20,297						—
Retail brokerage revenue			—						—						17,783						—						17,783						—						17,783
Investment banking revenue			16,916						—						20,855						—						37,771						16,003						21,768
Brokerage and trading revenue			26,781						—						69,768						(1,042)						95,507						55,956						39,551
TransFund EFT network revenue			76,460						2,760						(48)						3						79,175						—						79,175
Merchant services revenue			7,757						24						—						—						7,781						—						7,781
Corporate card revenue			7,445						—						2,094						(728)						8,811						—						8,811
Transaction card revenue			91,662						2,784						2,046						(725)						95,767						—						95,767
Personal trust revenue			—						—						89,127						—						89,127						—						89,127
Corporate trust revenue			—						—						36,532						—						36,532						—						36,532
Institutional trust & retirement plan services revenue			—						—						59,675						—						59,675						—						59,675
Investment management services and other revenue			—						—						22,017						—						22,017						—						22,017
Fiduciary and asset management revenue			—						—						207,351						—						207,351						—						207,351
Commercial account service charge revenue			53,556						1,715						2,243						—						57,514						—						57,514
Overdraft fee revenue			102						18,975						114						1						19,192						—						19,192
Check card revenue			—						18,690						—						—						18,690						—						18,690
Automated service charge and other deposit fee revenue			588						3,570						130						—						4,288						—						4,288
Deposit service charges and fees			54,246						42,950						2,487						1						99,684						—						99,684
Mortgage production revenue			—						6,219						—						—						6,219						6,219						—
Mortgage servicing revenue			—						53,629						—						(3,160)						50,469						50,469						—
Mortgage banking revenue			—						59,848						—						(3,160)						56,688						56,688						—
Other revenue			7,036						10,412						20,953						6,326						44,727						26,311						18,416
Total fees and commissions revenue			$	179,725					$	115,994					$	302,605					$	1,400					$	599,724					$	138,955					$	460,769

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.

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

			Commercial Banking						Consumer Banking						Wealth Management						Funds Management and Other						BOK Financial Corporation						Out of Scope1						In Scope2
Trading revenue			$	—					$	—					$	15,494					$	—					$	15,494					$	15,494					$	—
Customer hedging revenue			3,031						—						2,189						495						5,715						5,715						—
Retail brokerage revenue			—						—						5,920						—						5,920						—						5,920
Investment banking revenue			4,247						—						11,863						—						16,110						4,237						11,873
Brokerage and trading revenue			7,278						—						35,466						495						43,239						25,446						17,793
TransFund EFT network revenue			23,734						737						(18)						4						24,457						—						24,457
Merchant services revenue			2,514						8						—						(1)						2,521						—						2,521
Corporate card revenue			2,141						—						256						88						2,485						—						2,485
Transaction card revenue			28,389						745						238						91						29,463						—						29,463
Personal trust revenue			—						—						27,187						—						27,187						—						27,187
Corporate trust revenue			—						—						11,087						—						11,087						—						11,087
Institutional trust & retirement plan services revenue			—						—						19,110						—						19,110						—						19,110
Investment management services and other revenue			—						—						6,494						—						6,494						—						6,494
Fiduciary and asset management revenue			—						—						63,878						—						63,878						—						63,878
Commercial account service charge revenue			17,377						566						635						(1)						18,577						—						18,577
Overdraft fee revenue			30						5,787						45						4						5,866						—						5,866
Check card revenue			—						6,053						—						—						6,053						—						6,053
Automated service charge and other deposit fee revenue			268						1,079						53						—						1,400						—						1,400
Deposit service charges and fees			17,675						13,485						733						3						31,896						—						31,896
Mortgage production revenue			—						2,370						—						—						2,370						2,370						—
Mortgage servicing revenue			—						18,333						—						(939)						17,394						17,394						—
Mortgage banking revenue			—						20,703						—						(939)						19,764						19,764						—
Other revenue			4,196						3,138						11,201						(2,345)						16,190						9,519						6,671
Total fees and commissions revenue			$	57,538					$	38,071					$	111,516					$	(2,695)					$	204,430					$	54,729					$	149,701

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.

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

			Commercial Banking						Consumer Banking						Wealth Management						Funds Management and Other						BOK Financial Corporation						Out of Scope1						In Scope2
Trading revenue			$	—					$	—					$	38,027					$	—					$	38,027					$	38,027					$	—
Customer hedging revenue			10,988						—						9,630						996						21,614						21,614						—
Retail brokerage revenue			—						—						15,992						—						15,992						—						15,992
Investment banking revenue			12,822						—						23,977						—						36,799						12,478						24,321
Brokerage and trading revenue			23,810						—						87,626						996						112,432						72,119						40,313
TransFund EFT network revenue			69,713						2,168						(52)						5						71,834						—						71,834
Merchant services revenue			7,300						24						—						—						7,324						—						7,324
Corporate card revenue			6,099						—						567						292						6,958						—						6,958
Transaction card revenue			83,112						2,192						515						297						86,116						—						86,116
Personal trust revenue			—						—						80,761						—						80,761						—						80,761
Corporate trust revenue			—						—						33,901						—						33,901						—						33,901
Institutional trust & retirement plan services revenue			—						—						55,991						—						55,991						—						55,991
Investment management services and other revenue			—						—						18,161						—						18,161						—						18,161
Fiduciary and asset management revenue			—						—						188,814						—						188,814						—						188,814
Commercial account service charge revenue			51,136						1,725						1,889						—						54,750						—						54,750
Overdraft fee revenue			89						16,436						150						(12)						16,663						—						16,663
Check card revenue			—						17,721						—						—						17,721						—						17,721
Automated service charge and other deposit fee revenue			765						3,375						216						—						4,356						—						4,356
Deposit service charges and fees			51,990						39,257						2,255						(12)						93,490						—						93,490
Mortgage production revenue			—						6,706						—						—						6,706						6,706						—
Mortgage servicing revenue			—						54,483						—						(2,617)						51,866						51,866						—
Mortgage banking revenue			—						61,189						—						(2,617)						58,572						58,572						—
Other revenue			12,182						9,017						32,292						(7,039)						46,452						26,088						20,364
Total fees and commissions revenue			$	171,094					$	111,655					$	311,502					$	(8,375)					$	585,876					$	156,779					$	429,097

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.

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(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 nine months ended September 30, 2026, and 2025, respectively. Transfers between significant other observable inputs and significant unobservable inputs during the three and nine months ended September 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 September 30, 2026, or December 31, 2025.

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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 September 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:
U.S. government securities						$	295					$	—					$	295					$	—
Residential agency mortgage-backed securities						3,936,792						$	—					3,936,792						$	—
Municipal securities						69,152						—						69,152						—
Other trading securities						50,617						—						50,617						—
Total trading securities						4,056,856						—						4,056,856						—
Available-for-sale securities:
U.S. Treasury securities						995						995						—						—
Municipal securities						88,925						—						88,925						—
Residential agency mortgage-backed securities						10,527,871						—						10,527,871						—
Residential non-agency mortgage-backed securities						722,961						—						722,961						—
Commercial agency mortgage-backed securities						2,518,646						—						2,518,646						—
Other debt securities						473						—						—						473
Total available-for-sale securities						13,859,871						995						13,858,403						473
Fair value option securities:
Residential agency mortgage-backed securities						14,856						—						14,856						—
Commercial agency mortgage-backed securities						12,103						—						12,103						—
Total fair value option securities						26,959						—						26,959						—
Residential mortgage loans held for sale1						82,884						—						80,199						2,685
Mortgage servicing rights, net2						346,586						—						—						346,586
Derivative contracts, net of cash margin3						864,125						2,983						861,142						—
Liabilities:
Derivative contracts, net of cash margin3						$	520,298					$	9,272					$	511,026					$	—

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 81.54% 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.

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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.

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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 September 30, 2026, for which the fair value was adjusted during the nine months ended September 30, 2026 (in thousands):

																					Fair Value Adjustments for the
			Carrying Value at September 30, 2026																		Three Months Ended Sep. 30, 2026 Recognized in:												Nine Months Ended Sep. 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			$	—					$	4,900					$	28					$	203					$	—					$	207					$	—

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 September 30, 2025, for which the fair value was adjusted during the nine months ended September 30, 2025 (in thousands):

																					Fair Value Adjustments for the
			Carrying Value at September 30, 2025																		Three Months Ended Sep. 30, 2025 Recognized in:												Nine Months Ended Sep. 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
Nonaccruing loans			$	—					$	—					$	5,811					$	2,762					$	—					$	2,762					$	—
Real estate and other repossessed assets			—						—						1,582						—						—						—						(356)

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.

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

Fair Value

Valuation Technique(s)

Unobservable Input

Range (Weighted Average)

Nonaccruing loans

$

28

Discounted cash flows

Management knowledge of industry and non-real estate collateral

40% - 90% (79%)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 September 30, 2025 follows (dollars in thousands):

Fair Value

Valuation Technique(s)

Unobservable Input

Range (Weighted Average)

Nonaccruing loans

$

5,811

Discounted cash flows

Management knowledge of industry and non-real estate collateral

33% - 68% (68%)1

Real estate and other repossessed assets

1,582

Discounted cash flows

Marketability adjustments off appraised value2

98% - 98% (98%)

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

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

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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 September 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						$	878,300					$	878,300					$	878,300					$	—					$	—
Interest-bearing cash and cash equivalents						387,089						387,089						387,089						—						—
Trading securities:
U.S. government securities						295						295						—						295						—
Residential agency mortgage-backed securities						3,936,792						3,936,792						—						3,936,792						—
Municipal securities						69,152						69,152						—						69,152						—
Other trading securities						50,617						50,617						—						50,617						—
Total trading securities						4,056,856						4,056,856						—						4,056,856						—
Investment securities:
Municipal securities						34,153						33,825						—						5,725						28,100
Residential agency mortgage-backed securities						1,500,888						1,310,380						—						1,310,380						—
Commercial agency mortgage-backed securities						16,689						16,037						—						16,037						—
Other debt securities						16,013						15,287						—						15,287						—
Total investment securities						1,567,743						1,375,529						—						1,347,429						28,100
Allowance for credit losses						(55)						—						—						—						—
Investment securities, net of allowance						1,567,688						1,375,529						—						1,347,429						28,100
Available-for-sale securities:
U.S. Treasury securities						995						995						995						—						—
Municipal securities						88,925						88,925						—						88,925						—
Residential agency mortgage-backed securities						10,527,871						10,527,871						—						10,527,871						—
Residential non-agency mortgage-backed securities						722,961						722,961						—						722,961						—
Commercial agency mortgage-backed securities						2,518,646						2,518,646						—						2,518,646						—
Other debt securities						473						473						—						—						473
Total available-for-sale securities						13,859,871						13,859,871						995						13,858,403						473
Fair value option securities:
Residential agency mortgage-backed securities						14,856						14,856						—						14,856						—
Commercial agency mortgage-backed securities						12,103						12,103						—						12,103						—
Total fair value option securities						26,959						26,959						—						26,959						—
Residential mortgage loans held for sale						82,884						82,884						—						80,199						2,685
Loans:
Commercial						16,655,245						16,310,810						—						—						16,310,810
Commercial real estate						6,133,295						5,982,162						—						—						5,982,162
Loans to individuals						4,940,964						4,710,571						—						—						4,710,571
Total loans						27,729,504						27,003,543						—						—						27,003,543
Allowance for loan losses						(272,565)						—						—						—						—
Loans, net of allowance						27,456,939						27,003,543						—						—						27,003,543
Mortgage servicing rights						346,586						346,586						—						—						346,586
Derivative instruments with positive fair value, net of cash margin						864,125						864,125						2,983						861,142						—
Deposits with no stated maturity						35,628,375						35,628,375						—						—						35,628,375
Time deposits						3,903,004						3,877,845						—						—						3,877,845
Other borrowed funds						5,607,648						5,607,349						—						—						5,607,349
Subordinated debentures						396,697						362,780						—						362,780						—
Derivative instruments with negative fair value, net of cash margin						520,298						520,298						9,272						511,026						—

- 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.

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(12) Subsequent Events

The Company evaluated events from the date of the consolidated financial statements on September 30, 2026, through the issuance of those consolidated financial statements included in this Quarterly Report on Form 10-Q. Except as disclosed in Note 7 regarding the dividend declaration, no events were identified requiring recognition in and/or disclosure in the consolidated financial statements.

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Nine-Month Financial Summary – Unaudited

Consolidated Daily Average Balances, Average Yields and Rates

(In thousands, except per share data)						Nine Months Ended
						September 30, 2026																		September 30, 2025
						Average Balance						Revenue/ Expense						Yield/ Rate1						Average Balance						Revenue/ Expense						Yield/ Rate1
Assets
Interest-bearing cash and cash equivalents						$	554,183					$	15,047					3.63		%				$	521,559					$	17,337					4.44		%
Trading securities						5,801,887						211,296						4.88		%				6,119,640						233,129						5.12		%
Investment securities						1,671,354						17,058						1.36		%				1,919,746						20,330						1.41		%
Available-for-sale securities						13,675,407						413,537						4.01		%				13,190,857						392,385						3.88		%
Fair value option securities						74,861						2,518						4.60		%				70,848						2,938						5.46		%
Restricted equity securities						421,092						24,550						7.77		%				358,463						20,691						7.70		%
Residential mortgage loans held for sale						87,899						3,930						5.94		%				80,546						3,726						6.08		%
Loans						26,649,115						1,241,512						6.23		%				24,359,748						1,222,595						6.71		%
Allowance for loan losses						(276,813)																		(278,515)
Loans, net of allowance						26,372,302						1,241,512						6.29		%				24,081,233						1,222,595						6.79		%
Total earning assets						48,658,985						1,929,448						5.29		%				46,342,892						1,913,131						5.48		%
Receivable on unsettled securities sales						198,023																		191,769
Cash and other assets						5,404,414																		5,123,233
Total assets						$	54,261,422																	$	51,657,894
Liabilities and equity
Interest-bearing deposits:
Transaction						$	26,858,251					$	534,534					2.66		%				$	25,932,641					$	615,137					3.17		%
Savings						892,466						3,571						0.53		%				855,377						3,520						0.55		%
Time						3,804,230						98,045						3.45		%				3,535,915						102,691						3.88		%
Total interest-bearing deposits						31,554,947						636,150						2.70		%				30,323,933						721,348						3.18		%
Funds purchased and repurchase agreements						604,933						13,521						2.99		%				863,625						21,098						3.27		%
Other borrowings						6,484,992						188,916						3.89		%				5,233,095						177,269						4.53		%
Subordinated debentures						396,642						18,464						6.21		%				76,531						3,672						6.41		%
Total interest-bearing liabilities						39,041,514						857,051						2.94		%				36,497,184						923,387						3.38		%
Noninterest-bearing demand deposits						7,695,255																		8,002,194
Due on unsettled securities purchases						476,960																		418,950
Other liabilities						998,593																		932,582
Total equity						6,049,100																		5,806,984
Total liabilities and equity						$	54,261,422																	$	51,657,894
Tax-equivalent net interest income												$	1,072,397					2.35		%										$	989,744					2.10		%
Tax-equivalent net interest income to earning assets																		2.94		%																2.83		%
Less tax-equivalent adjustment												8,038																		7,681
Net interest income												1,064,359																		982,063
Provision for credit losses												—																		2,000
Other operating revenue												640,311																		603,848
Other operating expense												1,076,506																		1,071,802
Net income before taxes												628,164																		512,109
Federal and state income taxes												135,987																		111,397
Net income												492,177																		400,712
Net income (loss) attributable to non-controlling interests												19																		23
Net income attributable to BOK Financial Corporation shareholders												$	492,158																	$	400,689
Earnings per share:
Basic and diluted												$	8.14																	$	6.27

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
						September 30, 2026																		June 30, 2026
						Average Balance						Revenue/ Expense						Yield/ Rate1						Average Balance						Revenue/ Expense						Yield/ Rate1
Assets
Interest-bearing cash and cash equivalents						$	534,863					$	4,903					3.64		%				$	550,518					$	5,011					3.65		%
Trading securities						5,908,204						76,118						5.15		%				5,876,732						70,590						4.85		%
Investment securities, net of allowance						1,591,744						5,139						1.29		%				1,676,175						5,770						1.38		%
Available-for-sale securities						13,854,420						143,898						4.11		%				13,554,693						135,676						3.98		%
Fair value option securities						27,833						280						3.82		%				71,064						849						4.51		%
Restricted equity securities						439,155						9,031						8.23		%				461,753						8,838						7.66		%
Residential mortgage loans held for sale						92,731						1,422						6.11		%				93,685						1,452						6.22		%
Loans						27,237,703						428,269						6.24		%				26,769,638						413,667						6.20		%
Allowance for loan losses						(276,455)																		(277,546)
Loans, net of allowance						26,961,248						428,269						6.31		%				26,492,092						413,667						6.26		%
Total earning assets						49,410,198						669,060						5.37		%				48,776,712						641,853						5.27		%
Receivable on unsettled securities sales						223,492																		196,521
Cash and other assets						5,447,947																		5,584,865
Total assets						$	55,081,637																	$	54,558,098
Liabilities and equity
Interest-bearing deposits:
Transaction						$	27,036,654					$	182,272					2.67		%				$	26,826,903					$	176,460					2.64		%
Savings						897,005						1,203						0.53		%				902,531						1,206						0.54		%
Time						3,891,451						33,368						3.40		%				3,818,067						32,443						3.41		%
Total interest-bearing deposits						31,825,110						216,843						2.70		%				31,547,501						210,109						2.67		%
Funds purchased and repurchase agreements						375,717						2,905						3.07		%				520,881						4,016						3.09		%
Other borrowings						7,163,522						70,452						3.90		%				6,922,451						66,982						3.88		%
Subordinated debentures						396,678						6,176						6.23		%				396,642						6,197						6.25		%
Total interest-bearing liabilities						39,761,027						296,376						2.96		%				39,387,475						287,304						2.93		%
Noninterest-bearing demand deposits						7,709,027																		7,682,623
Due on unsettled securities purchases						516,586																		494,740
Other liabilities						1,013,001																		952,785
Total equity						6,081,996																		6,040,475
Total liabilities and equity						$	55,081,637																	$	54,558,098
Tax-equivalent net interest income												$	372,684					2.41		%										$	354,549					2.34		%
Tax-equivalent net interest income to earning assets																		3.00		%																2.91		%
Less tax-equivalent adjustment												2,709																		2,719
Net interest income												369,975																		351,830
Provision for credit losses												—																		—
Other operating revenue												191,471																		237,572
Other operating expense												360,661																		361,679
Net income before taxes												200,785																		227,723
Federal and state income taxes												40,910																		51,141
Net income												159,875																		176,582
Net income (loss) attributable to non-controlling interests												22																		43
Net income attributable to BOK Financial Corporation shareholders												$	159,853																	$	176,539
Earnings per share:
Basic and diluted												$	2.64																	$	2.92

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
						March 31, 2026																		December 31, 2025
						Average Balance						Revenue /Expense						Yield/ Rate1						Average Balance						Revenue / Expense						Yield/ Rate1
Assets
Interest-bearing cash and cash equivalents						$	577,641					$	5,133					3.60		%				$	546,045					$	5,302					3.85		%
Trading securities						5,617,531						64,588						4.64		%				5,295,598						63,296						4.83		%
Investment securities, net of allowance						1,747,860						6,149						1.41		%				1,804,984						6,381						1.41		%
Available-for-sale securities						13,614,473						133,963						3.93		%				13,564,939						134,440						3.94		%
Fair value option securities						126,772						1,389						4.83		%				72,229						913						4.83		%
Restricted equity securities						361,514						6,681						7.39		%				250,430						4,522						7.22		%
Residential mortgage loans held for sale						77,105						1,056						5.42		%				91,414						1,349						5.84		%
Loans						25,925,585						399,576						6.25		%				25,242,551						412,170						6.48		%
Allowance for loan losses						(276,437)																		(277,580)
Loans, net of allowance						25,649,148						399,576						6.31		%				24,964,971						412,170						6.55		%
Total earning assets						47,772,044						618,535						5.23		%				46,590,610						628,373						5.36		%
Receivable on unsettled securities sales						173,506																		227,678
Cash and other assets						5,177,459																		5,034,058
Total assets						$	53,123,009																	$	51,852,346
Liabilities and equity
Interest-bearing deposits:
Transaction						$	26,707,581					$	175,802					2.67		%				$	27,396,541					$	199,008					2.88		%
Savings						877,650						1,162						0.54		%				852,390						1,163						0.54		%
Time						3,701,080						32,234						3.53		%				3,729,596						34,252						3.64		%
Total interest-bearing deposits						31,286,311						209,198						2.71		%				31,978,527						234,423						2.91		%
Funds purchased and repurchase agreements						924,228						6,600						2.90		%				1,185,566						10,360						3.47		%
Other borrowings						5,349,061						51,482						3.90		%				3,008,388						32,032						4.22		%
Subordinated debentures						396,606						6,091						6.14		%				241,482						3,722						6.12		%
Total interest-bearing liabilities						37,956,206						273,371						2.92		%				36,413,963						280,537						3.06		%
Noninterest-bearing demand deposits						7,693,948																		8,009,082
Due on unsettled securities purchases						418,478																		452,673
Other liabilities						1,030,182																		1,015,185
Total equity						6,024,195																		5,961,443
Total liabilities and equity						$	53,123,009																	$	51,852,346
Tax-equivalent net interest income												$	345,164					2.31		%										$	347,836					2.30		%
Tax-equivalent net interest income to earning assets																		2.90		%																2.98		%
Less tax-equivalent adjustment												2,610																		2,555
Net interest income												342,554																		345,281
Provision for credit losses												—																		—
Other operating revenue												211,268																		244,282
Other operating expense												354,166																		361,054
Net income before taxes												199,656																		228,509
Federal and state income taxes												43,936																		51,243
Net income												155,720																		177,266
Net income (loss) attributable to non-controlling interests												(46)																		(35)
Net income attributable to BOK Financial Corporation shareholders												$	155,766																	$	177,301
Earnings per share:
Basic and diluted												$	2.58																	$	2.89

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.

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(Dollars in thousands, except per share data)						Three Months Ended
						September 30, 2025
						Average Balance						Revenue / Expense						Yield/ Rate1
Assets
Interest-bearing cash and cash equivalents						$	495,091					$	5,482					4.39		%
Trading securities						5,603,200						72,770						5.25		%
Investment securities, net of allowance						1,861,565						6,560						1.41		%
Available-for-sale securities						13,386,515						133,452						3.93		%
Fair value option securities						105,651						1,441						5.45		%
Restricted equity securities						337,055						6,605						7.84		%
Residential mortgage loans held for sale						91,422						1,405						6.08		%
Loans						24,826,139						419,303						6.70		%
Allowance for loan losses						(277,398)
Loans, net of allowance						24,548,741						419,303						6.78		%
Total earning assets						46,429,240						647,018						5.53		%
Receivable on unsettled securities sales						162,035
Cash and other assets						5,100,801
Total assets						$	51,692,076
Liabilities and equity
Interest-bearing deposits:
Transaction						$	26,076,475					$	206,400					3.14		%
Savings						867,939						1,197						0.55		%
Time						3,641,985						34,236						3.73		%
Total interest-bearing deposits						30,586,399						241,833						3.14		%
Funds purchased and repurchase agreements						873,800						7,250						3.29		%
Other borrowings						5,048,301						57,724						4.54		%
Subordinated debentures						—						—						—		%
Total interest-bearing liabilities						36,508,500						306,807						3.33		%
Noninterest-bearing demand deposits						7,894,847
Due on unsettled securities purchases						329,361
Other liabilities						996,216
Total equity						5,963,152
Total liabilities and equity						$	51,692,076
Tax-equivalent net interest income												$	340,211					2.20		%
Tax-equivalent net interest income to earning assets																		2.91		%
Less tax-equivalent adjustment												2,565
Net interest income												337,646
Provision for credit losses												2,000
Other operating revenue												210,709
Other operating expense												369,770
Net income before taxes												176,585
Federal and state income taxes												35,714
Net income												140,871
Net income (loss) attributable to non-controlling interests												(23)
Net income attributable to BOK Financial Corporation shareholders												$	140,894
Earnings per share:
Basic and diluted												$	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.

- 98 -

Quarterly Earnings Trends – Unaudited

(In thousands, except share and per share data)

						Three Months Ended
						Sep. 30, 2026						June 30, 2026						Mar. 31, 2026						Dec. 31, 2025						Sep. 30, 2025
Interest revenue						$	666,351					$	639,134					$	615,925					$	625,818					$	644,453
Interest expense						296,376						287,304						273,371						280,537						306,807
Net interest income						369,975						351,830						342,554						345,281						337,646
Provision for credit losses						—						—						—						—						2,000
Net interest income after provision for credit losses						369,975						351,830						342,554						345,281						335,646
Other operating revenue
Brokerage and trading revenue						19,451						32,450						43,606						47,310						43,239
Transaction card revenue						32,205						31,597						31,965						31,564						29,463
Fiduciary and asset management revenue						69,863						71,007						66,481						68,347						63,878
Deposit service charges and fees						34,140						33,326						32,218						32,039						31,896
Mortgage banking revenue						16,740						18,985						20,963						19,013						19,764
Other revenue						15,556						14,627						14,544						16,591						16,190
Total fees and commissions						187,955						201,992						209,777						214,864						204,430
Other gains (losses), net						5,693						42,415						(216)						28,078						8,264
Gain (loss) on derivatives, net						(19,282)						(8,490)						(4,374)						(2,366)						(453)
Gain (loss) on fair value option securities, net						(1,151)						—						(2,074)						551						630
Change in fair value of mortgage servicing rights						18,256						6,300						8,155						1,407						(2,375)
Gain (loss) on available-for-sale securities, net						—						(4,645)						—						1,748						213
Total other operating revenue						191,471						237,572						211,268						244,282						210,709
Other operating expense
Personnel						213,251						214,094						211,174						222,726						226,347
Business promotion						9,676						11,152						9,226						11,516						9,960
Professional fees and services						14,310						13,799						14,295						18,371						15,137
Net occupancy and equipment						32,960						34,151						33,182						32,693						33,040
FDIC and other insurance						6,350						6,183						5,685						6,078						7,302
FDIC special assessment						—						—						—						(9,479)						(1,209)
Data processing and communications						54,320						51,707						51,768						51,299						50,062
Printing, postage, and supplies						3,888						3,745						3,679						4,077						4,036
Amortization of intangible assets						2,311						2,390						2,443						2,656						2,656
Mortgage banking costs						10,664						11,879						11,757						10,663						10,668
Other expense						12,931						12,579						10,957						10,454						11,771
Total other operating expense						360,661						361,679						354,166						361,054						369,770
Net income before taxes						200,785						227,723						199,656						228,509						176,585
Federal and state income taxes						40,910						51,141						43,936						51,243						35,714
Net income						159,875						176,582						155,720						177,266						140,871
Net income (loss) attributable to non-controlling interests						22						43						(46)						(35)						(23)
Net income attributable to BOK Financial Corporation shareholders						$	159,853					$	176,539					$	155,766					$	177,301					$	140,894
Earnings per share:
Basic and diluted						$2.64						$2.92						$2.58						$2.89						$2.22
Average shares used in computation:
Basic and diluted						60,101,757						60,080,833						60,033,282						60,916,929						62,840,270

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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 September 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
July 1 to July 31, 2026						844						$	140.45					—						2,014,520
August 1 to August 31, 2026						813						$	144.14					—						2,014,520
September 1 to September 30, 2026						217						$	137.35					—						2,014,520
Total						1,874												—

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 September 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 September 30, 2026, 1,874 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 third 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).

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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 Financial Officer Pursuant to Section 302 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.

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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:        November 3, 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

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