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.

Interest is accrued at the applicable interest rate on the principal amount outstanding. 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 more than 90 days 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 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.

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.

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.

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 based on 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.


	September 30, 2024								December 31, 2023
	Fixed Rate		Variable Rate		Non-accrual		Total		Fixed Rate		Variable Rate		Non-accrual		Total
Commercial	$	3,527,823	$	11,298,427	$	51,672	$	14,877,922	$	3,558,563	$	11,135,075	$	110,131	$	14,803,769
Commercial real estate	652,104		4,524,187		12,364		5,188,655		791,757		4,538,570		7,320		5,337,647
Loans to individuals	2,536,744		1,361,461		20,279		3,918,484		2,282,914		1,452,620		28,018		3,763,552
Total	$	6,716,671	$	17,184,075	$	84,315	$	23,985,061	$	6,633,234	$	17,126,265	$	145,469	$	23,904,968

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, 2024, outstanding commitments totaled $14.6 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.

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, 2024, outstanding standby letters of credit totaled $735 million.

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 that 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.

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

General allowances estimate expected credit losses on pools of loans sharing similar risk characteristics that are expected to occur over the loan's estimated remaining life. The loan's estimated remaining life represents the contractual term adjusted for amortization, estimates of prepayments, and borrower-owned extension options. Approximately 90% of the committed dollars in the loan portfolio is 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.

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.

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

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


	Three Months Ended
	September 30, 2024
	Commercial		Commercial Real Estate		Loans to Individuals		Total
Allowance for loan losses:
Beginning balance	$	150,737	$	96,256	$	40,833	$	287,826


Provision for loan losses	918		(4,944)		602		(3,424)
Loans charged off	(856)		—		(1,640)		(2,496)
Recoveries of loans previously charged off	1,562		226		762		2,550
Ending balance	$	152,361	$	91,538	$	40,557	$	284,456

Allowance for off-balance sheet credit risk from unfunded loan commitments:
Beginning balance	$	17,316	$	23,314	$	1,706	$	42,336


Provision for off-balance sheet credit risk	357		5,058		15		5,430
Ending balance	$	17,673	$	28,372	$	1,721	$	47,766



	Nine Months Ended
	September 30, 2024
	Commercial		Commercial Real Estate		Loans to Individuals		Total
Allowance for loan losses:
Beginning balance	$	141,232	$	94,718	$	41,173	$	277,123


Provision for loan losses	19,670		(1,991)		2,005		19,684
Loans charged off	(11,487)		(1,455)		(4,554)		(17,496)
Recoveries of loans previously charged off	2,946		266		1,933		5,145
Ending balance	$	152,361	$	91,538	$	40,557	$	284,456

Allowance for off-balance sheet credit risk from unfunded loan commitments:
Beginning balance	$	19,762	$	27,439	$	1,776	$	48,977


Provision for off-balance sheet credit risk	(2,089)		933		(55)		(1,211)
Ending balance	$	17,673	$	28,372	$	1,721	$	47,766



	Three Months Ended
	September 30, 2023
	Commercial		Commercial Real Estate		Loans to Individuals		Total
Allowance for loan losses:
Beginning balance	$	143,269	$	76,347	$	43,098	$	262,714


Provision for loan losses	1,158		11,152		3,621		15,931
Loans charged off	(6,769)		(2,238)		(1,586)		(10,593)
Recoveries of loans previously charged off	273		3,167		622		4,062
Ending balance	$	137,931	$	88,428	$	45,755	$	272,114

Allowance for off-balance sheet credit risk from unfunded loan commitments:
Beginning balance	$	20,294	$	37,681	$	1,965	$	59,940


Provision for off-balance sheet credit risk	(2,179)		(5,076)		(81)		(7,336)
Ending balance	$	18,115	$	32,605	$	1,884	$	52,604



	Nine Months Ended
	September 30, 2023
	Commercial		Commercial Real Estate		Loans to Individuals		Total
Allowance for loan losses:
Beginning balance	$	131,586	$	57,648	$	46,470	$	235,704


Provision for loan losses	12,908		35,878		1,627		50,413
Loans charged off	(9,578)		(8,446)		(4,285)		(22,309)
Recoveries of loans previously charged off	3,015		3,348		1,943		8,306
Ending balance	$	137,931	$	88,428	$	45,755	$	272,114

Allowance for off-balance sheet credit risk from unfunded loan commitments:
Beginning balance	$	18,246	$	40,490	$	2,183	$	60,919


Provision for off-balance sheet credit risk	(131)		(7,885)		(299)		(8,315)
Ending balance	$	18,115	$	32,605	$	1,884	$	52,604


	Collectively Measured for General Allowances				Individually Measured for Specific Allowances				Total
	Recorded Investment		Related Allowance		Recorded Investment		Related Allowance		Recorded Investment		Related Allowance
Commercial	$	14,826,250	$	149,428	$	51,672	$	2,933	$	14,877,922	$	152,361
Commercial real estate	5,176,291		91,538		12,364		—		5,188,655		91,538

Loans to individuals	3,898,205		40,557		20,279		—		3,918,484		40,557
Total	$	23,900,746	$	281,523	$	84,315	$	2,933	$	23,985,061	$	284,456


	Collectively Measured for General Allowances				Individually Measured for Specific Allowances				Total
	Recorded Investment		Related Allowance		Recorded Investment		Related Allowance		Recorded Investment		Related Allowance
Commercial	$	14,693,638	$	138,540	$	110,131	$	2,692	$	14,803,769	$	141,232
Commercial real estate	5,330,327		94,718		7,320		—		5,337,647		94,718

Loans to individuals	3,735,534		41,173		28,018		—		3,763,552		41,173
Total	$	23,759,499	$	274,431	$	145,469	$	2,692	$	23,904,968	$	277,123

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.

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.


	Origination Year
	2024		2023		2022		2021		2020		Prior		Revolving Loans		Revolving Loans Converted to Term Loans		Total
Commercial:
Healthcare
Pass	$	442,818	$	595,301	$	951,875	$	502,829	$	355,731	$	835,842	$	259,118	$	11	$	3,943,525
Special Mention	—		15,000		27,223		1,361		—		46,499		505		—		90,588
Accruing Substandard	—		—		5,249		17,932		57,966		16,728		1,154		—		99,029
Nonaccrual	—		—		104		2,094		—		13,729		—		—		15,927
Total healthcare	442,818		610,301		984,451		524,216		413,697		912,798		260,777		11		4,149,069
Loans charged off, year-to-date	—		—		—		—		—		7,240		—		—		7,240



Services
Pass	480,824		670,546		453,306		427,841		200,459		642,779		653,202		418		3,529,375
Special Mention	—		1,729		135		739		447		9,186		15,150		—		27,386
Accruing Substandard	—		768		6,623		21		1,485		5,435		1,152		—		15,484
Nonaccrual	—		—		—		—		—		—		1,425		—		1,425
Total services	480,824		673,043		460,064		428,601		202,391		657,400		670,929		418		3,573,670
Loans charged off, year-to-date	—		—		—		—		22		80		9		—		111



Energy
Pass	145,706		86,682		40,426		2,618		7,199		19,736		2,782,432		—		3,084,799
Special Mention	—		—		—		—		—		—		—		—		—
Accruing Substandard	—		—		—		—		—		—		12,850		—		12,850
Nonaccrual	—		—		—		—		—		70		28,916		—		28,986
Total energy	145,706		86,682		40,426		2,618		7,199		19,806		2,824,198		—		3,126,635




General business
Pass	585,622		655,994		320,646		184,779		121,167		347,249		1,699,086		1,692		3,916,235
Special Mention	—		5,276		4,629		7,227		279		1,750		2,000		89		21,250
Accruing Substandard	1,063		15,527		46,749		5,200		1,193		6,523		9,474		—		85,729
Nonaccrual	168		—		994		—		—		30		4,084		58		5,334
Total general business	586,853		676,797		373,018		197,206		122,639		355,552		1,714,644		1,839		4,028,548
Loans charged off, year-to-date	—		27		1,465		—		—		164		2,390		90		4,136


Total commercial	1,656,201		2,046,823		1,857,959		1,152,641		745,926		1,945,556		5,470,548		2,268		14,877,922


Commercial real estate:
Pass	207,236		483,818		2,124,731		877,950		305,372		922,524		138,517		—		5,060,148
Special Mention	—		352		14,907		32,131		—		—		—		—		47,390
Accruing Substandard	—		—		37,158		—		—		31,595		—		—		68,753
Nonaccrual	—		2,416		—		—		—		9,948		—		—		12,364
Total commercial real estate	207,236		486,586		2,176,796		910,081		305,372		964,067		138,517		—		5,188,655
Loans charged off, year-to-date	—		—		—		—		—		1,455		—		—		1,455


	Origination Year
	2024		2023		2022		2021		2020		Prior		Revolving Loans		Revolving Loans Converted to Term Loans		Total
Loans to individuals:
Residential mortgage
Pass	384,583		365,415		298,108		326,216		321,928		251,578		383,530		22,040		2,353,398
Special Mention	54		246		69		158		—		85		1,424		—		2,036
Accruing Substandard	91		—		—		—		—		31		1,049		—		1,171
Nonaccrual	—		464		490		432		531		8,435		2,776		560		13,688
Total residential mortgage	384,728		366,125		298,667		326,806		322,459		260,129		388,779		22,600		2,370,293
Loans charged off, year-to-date	—		43		—		—		—		11		9		—		63



Residential mortgage guaranteed by U.S. government agencies
Pass	—		1,997		2,925		2,456		3,486		110,363		—		—		121,227


Nonaccrual	—		—		—		—		280		6,240		—		—		6,520
Total residential mortgage guaranteed by U.S. government agencies	—		1,997		2,925		2,456		3,766		116,603		—		—		127,747




Personal
Pass	195,101		168,303		161,189		123,890		108,652		163,097		497,801		86		1,418,119
Special Mention	13		—		54		24		1		8		—		—		100
Accruing Substandard	—		—		—		25		2		137		1,990		—		2,154
Nonaccrual	—		6		21		7		5		8		24		—		71
Total personal	195,114		168,309		161,264		123,946		108,660		163,250		499,815		86		1,420,444
Loans charged off, year-to-date1	4,280		69		47		42		7		—		26		20		4,491



Total loans to individuals	579,842		536,431		462,856		453,208		434,885		539,982		888,594		22,686		3,918,484
Total loans	$	2,443,279	$	3,069,840	$	4,497,611	$	2,515,930	$	1,486,183	$	3,449,605	$	6,497,659	$	24,954	$	23,985,061


	Origination Year
	2023		2022		2021		2020		2019		Prior		Revolving Loans		Revolving Loans Converted to Term Loans		Total
Commercial:
Healthcare
Pass	$	650,768	$	895,602	$	590,736	$	409,001	$	331,897	$	809,858	$	281,378	$	15	$	3,969,255
Special Mention	—		—		—		21,791		—		31,235		5		—		53,031
Accruing Substandard	—		2,128		18,508		6,911		—		10,896		975		—		39,418
Nonaccrual	—		—		—		30,290		23,129		28,110		—		—		81,529
Total healthcare	650,768		897,730		609,244		467,993		355,026		880,099		282,358		15		4,143,233


Loans charged off, year-to-date	—		—		—		—		2,500		—		—		—		2,500
Services
Pass	900,090		526,776		401,872		228,818		106,112		643,477		730,729		595		3,538,469
Special Mention	—		1,085		1,520		1,341		534		4,522		81		—		9,083
Accruing Substandard	—		13,712		178		326		3,972		3,746		3,108		13		25,055
Nonaccrual	—		—		1,635		338		—		—		1,643		—		3,616
Total services	900,090		541,573		405,205		230,823		110,618		651,745		735,561		608		3,576,223


Loans charged off, year-to-date	—		—		3,060		—		—		—		2,642		—		5,702
Energy
Pass	$	190,122	$	100,006	$	43,769	$	7,876	$	9,562	$	11,583	$	3,025,590	$	—	$	3,388,508
Special Mention	—		—		—		—		—		—		13,950		—		13,950
Accruing Substandard	—		—		—		—		—		—		16,800		—		16,800
Nonaccrual	—		—		—		—		—		99		17,744		—		17,843
Total energy	190,122		100,006		43,769		7,876		9,562		11,682		3,074,084		—		3,437,101



General business
Pass	942,468		436,832		224,735		138,951		101,100		287,744		1,389,128		2,164		3,523,122
Special Mention	10,264		16,167		8,420		1,253		321		8,295		897		—		45,617
Accruing Substandard	4,401		33,194		1,716		27		—		—		31,992		—		71,330
Nonaccrual	—		1,134		—		—		—		48		5,956		5		7,143
Total general business	957,133		487,327		234,871		140,231		101,421		296,087		1,427,973		2,169		3,647,212


Loans charged off, year-to-date	—		—		4,598		2		—		48		10		38		4,696
Total commercial	2,698,113		2,026,636		1,293,089		846,923		576,627		1,839,613		5,519,976		2,792		14,803,769

Commercial real estate:
Pass	396,891		1,941,913		1,194,759		416,647		513,555		705,092		136,095		—		5,304,952
Special Mention	—		476		—		—		—		19,171		—		—		19,647
Accruing Substandard	2,992		—		3		—		—		2,733		—		—		5,728
Nonaccrual	—		—		—		—		7,170		150		—		—		7,320
Total commercial real estate	399,883		1,942,389		1,194,762		416,647		520,725		727,146		136,095		—		5,337,647


Loans charged off, year-to-date	—		—		—		—		—		8,446		—		—		8,446


	Origination Year
	2023		2022		2021		2020		2019		Prior		Revolving Loans		Revolving Loans Converted to Term Loans		Total
Loans to individuals:
Residential mortgage
Pass	426,089		320,733		342,927		349,742		54,801		243,356		375,739		23,895		2,137,282
Special Mention	157		140		131		1,361		18		134		2,982		93		5,016
Accruing Substandard	—		150		—		—		37		49		50		—		286
Nonaccrual	79		1,419		237		544		344		12,381		2,387		665		18,056
Total residential mortgage	426,325		322,442		343,295		351,647		55,200		255,920		381,158		24,653		2,160,640


Loans charged off, year-to-date	—		—		51		4		—		17		—		1		73
Residential mortgage guaranteed by U.S. government agencies
Pass	633		1,788		2,220		4,297		6,441		124,719		—		—		140,098


Nonaccrual	—		—		—		280		375		9,054		—		—		9,709
Total residential mortgage guaranteed by U.S. government agencies	633		1,788		2,220		4,577		6,816		133,773		—		—		149,807



Personal
Pass	218,401		229,580		149,291		136,215		75,348		137,629		503,841		145		1,450,450
Special Mention	66		39		106		30		8		—		1,918		3		2,170
Accruing Substandard	—		64		12		9		144		—		3		—		232
Nonaccrual	4		51		9		16		3		12		158		—		253
Total personal	218,471		229,734		149,418		136,270		75,503		137,641		505,920		148		1,453,105


Loans charged off, year-to-date1	5,636		82		96		43		—		10		6		26		5,899
Total loans to individuals	645,429		553,964		494,933		492,494		137,519		527,334		887,078		24,801		3,763,552
Total loans	$	3,743,425	$	4,522,989	$	2,982,784	$	1,756,064	$	1,234,871	$	3,094,093	$	6,543,149	$	27,593	$	23,904,968


	As of September 30, 2024
	Total		With No Allowance		With Allowance		Related Allowance
Commercial:
Healthcare	$	15,927	$	15,927	$	—	$	—
Services	1,425		1,149		276		276
Energy	28,986		11,596		17,390		2,657
General business	5,334		5,334		—		—
Total commercial	51,672		34,006		17,666		2,933

Commercial real estate	12,364		12,364		—		—

Loans to individuals:
Residential mortgage	13,688		13,688		—		—
Residential mortgage guaranteed by U.S. government agencies	6,520		6,520		—		—
Personal	71		71		—		—
Total loans to individuals	20,279		20,279		—		—

Total	$	84,315	$	66,649	$	17,666	$	2,933


	As of December 31, 2023
	Total		With No Allowance		With Allowance		Related Allowance
Commercial:
Healthcare	$	81,529	$	40,372	$	41,157	$	1,478
Services	3,616		1,684		1,932		1,214
Energy	17,843		17,843		—		—
General business	7,143		7,143		—		—
Total commercial	110,131		67,042		43,089		2,692

Commercial real estate	7,320		7,320		—		—

Loans to individuals:
Residential mortgage	18,056		18,056		—		—
Residential mortgage guaranteed by U.S. government agencies	9,709		9,709		—		—
Personal	253		253		—		—
Total loans to individuals	28,018		28,018		—		—

Total	$	145,469	$	102,380	$	43,089	$	2,692

For the nine months ended September 30, 2024, the Company had $147 million of loan modifications to borrowers experiencing financial difficulty, including $90 million of healthcare loans and $43 million of energy loans. Modifications generally consist of interest rate reductions, an other than insignificant payment delay, term extension, or a combination. Approximately $141 million of the modifications are term extensions of commercial loans, and $5.9 million are combination modifications to residential mortgage loans guaranteed by U.S. government agencies. During the nine months ended September 30, 2024, $32 million of loans that were modified in the previous twelve months defaulted. Approximately $28 million of these defaults were related to term extensions of commercial loans, and $4.3 million of these defaults were related to combination modifications to residential mortgage loans guaranteed by U.S. government agencies. A payment default is defined as being 30 or more days past due after modification.

For the nine months ended September 30, 2023, the Company had $136 million of loan modifications to borrowers experiencing financial difficulty, including $81 million of general business loans, $42 million of healthcare loans, and $12 million of residential mortgage loans guaranteed by U.S. government agencies. Approximately $97 million of the modifications are term extensions of healthcare and general business loans. Approximately $26 million and $12 million of the modifications are combination modifications to healthcare loans and residential mortgage loans guaranteed by U.S. government agencies, respectively. During the nine months ended September 30, 2023, $4.0 million of residential mortgage loans were modified and subsequently defaulted with nearly all of these being guaranteed by U.S. government agencies.


			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:
Healthcare	$	4,138,870	$	—	$	211	$	9,988	$	4,149,069	$	—
Services	3,572,010		1,002		—		658		3,573,670		—
Energy	3,097,719		11,526		17,390		—		3,126,635		—
General business	4,023,120		198		—		5,230		4,028,548		—
Total commercial	14,831,719		12,726		17,601		15,876		14,877,922		—

Commercial real estate	5,176,417		—		—		12,238		5,188,655		—

Loans to individuals:
Residential mortgage	2,359,403		6,756		1,812		2,322		2,370,293		597
Residential mortgage guaranteed by U.S. government agencies	44,933		20,956		12,050		49,808		127,747		45,143
Personal	1,420,072		322		27		23		1,420,444		—
Total loans to individuals	3,824,408		28,034		13,889		52,153		3,918,484		45,740

Total	$	23,832,544	$	40,760	$	31,490	$	80,267	$	23,985,061	$	45,740


			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:
Healthcare	$	4,071,336	$	18,019	$	30,290	$	23,588	$	4,143,233	$	—
Services	3,575,787		2		—		434		3,576,223		—
Energy	3,437,101		—		—		—		3,437,101		—
General business	3,639,775		412		1,157		5,868		3,647,212		—
Total commercial	14,723,999		18,433		31,447		29,890		14,803,769		—

Commercial real estate	5,327,481		2,992		—		7,174		5,337,647		3



Loans to individuals:
Residential mortgage	2,149,927		6,340		1,494		2,879		2,160,640		36
Residential mortgage guaranteed by U.S. government agencies	54,122		25,085		17,053		53,547		149,807		48,201
Personal	1,450,302		2,561		88		154		1,453,105		131
Total loans to individuals	3,654,351		33,986		18,635		56,580		3,763,552		48,368

Total	$	23,705,831	$	55,411	$	50,082	$	93,644	$	23,904,968	$	48,371