Company: BOKF
Filing Date: 2025-07-30
Form Type: 10-Q
Source: 0000875357-25-000045
Chunk: 30

Company: BOK FINANCIAL CORP
Filing Date: 2025-07-30
Form: 10-Q
Item: Part I, Item 2
Chunk 30
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 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)

                                                                                                                                              June 30, 2025                  Mar. 31, 2025                  Dec. 31, 2024                          
 ───────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Nonaccruing loans:                                                                                                                                                                                                                               
  Commercial:                                                                                                                                                                                                                                      
  Healthcare                                                                                                                                              $      28,743                  $      29,253                  $      15,927      20,845  
  Services                                                                                                                                                       11,329                         13,662                767       1,425       3,165  
  Energy                                                                                                                                                 40                             49                             49      28,986      28,668  
  General business                                                                                                                                       45                            103                            114       5,334       5,756  
  Total commercial                                                                                                                                               40,157                         43,067                         51,672      58,434  
  Commercial real estate                                                                                                                                          6,925                         13,125                         12,364      12,883  
  Loans to individuals:                                                                                                                                                                                                                            
  Residential mortgage                                                                                                                                           20,654                         20,502                         13,688      12,627  
  Residential mortgage guaranteed by U. S. government agencies                                                                                                    6,978                          6,786                          6,520       6,617  
  Personal                                                                                                                                                        4,613                 40                            109                          
  Total loans to individuals                                                                                                                                     32,245                         27,328                         20,279      19,366