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, 2025								December 31, 2024
	Fixed Rate		Variable Rate		Non-accrual		Total		Fixed Rate		Variable Rate		Non-accrual		Total
Commercial	$	3,400,985	$	11,079,685	$	32,270	$	14,512,940	$	3,450,238	$	11,565,251	$	14,647	$	15,030,136
Commercial real estate	659,296		5,086,502		6,809		5,752,607		668,532		4,380,015		9,905		5,058,452
Loans to individuals	2,906,281		1,660,051		33,315		4,599,647		2,620,936		1,383,027		22,173		4,026,136
Total	$	6,966,562	$	17,826,238	$	72,394	$	24,865,194	$	6,739,706	$	17,328,293	$	46,725	$	24,114,724

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, 2025, outstanding commitments totaled $15.3 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, 2025, outstanding standby letters of credit totaled $643 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, 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



	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


	Collectively Measured for General Allowances				Individually Measured for Specific Allowances				Total
	Recorded Investment		Related Allowance		Recorded Investment		Related Allowance		Recorded Investment		Related Allowance
Commercial	$	14,480,670	$	134,908	$	32,270	$	2,150	$	14,512,940	$	137,058
Commercial real estate	5,745,798		87,048		6,809		2,195		5,752,607		89,243

Loans to individuals	4,566,332		51,391		33,315		—		4,599,647		51,391
Total	$	24,792,800	$	273,347	$	72,394	$	4,345	$	24,865,194	$	277,692


	Collectively Measured for General Allowances				Individually Measured for Specific Allowances				Total
	Recorded Investment		Related Allowance		Recorded Investment		Related Allowance		Recorded Investment		Related Allowance
Commercial	$	15,015,489	$	144,877	$	14,647	$	276	$	15,030,136	$	145,153
Commercial real estate	5,048,547		91,072		9,905		—		5,058,452		91,072

Loans to individuals	4,003,963		43,810		22,173		—		4,026,136		43,810
Total	$	24,067,999	$	279,759	$	46,725	$	276	$	24,114,724	$	280,035

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
	2025		2024		2023		2022		2021		Prior		Revolving Loans		Revolving Loans Converted to Term Loans		Total
Commercial:
Healthcare
Pass	$	633,845	$	492,224	$	471,134	$	725,177	$	452,204	$	701,112	$	182,468	$	11	$	3,658,175
Special Mention	—		—		—		43,817		99		—		215		—		44,131
Accruing Substandard	—		9,633		37,655		4,178		5,192		89,055		6,017		—		151,730
Nonaccrual	—		—		15,080		83		377		8,788		179		—		24,507
Total healthcare	633,845		501,857		523,869		773,255		457,872		798,955		188,879		11		3,878,543




Services
Pass	421,853		497,289		563,115		390,330		291,597		650,606		838,852		163		3,653,805
Special Mention	57		1,425		389		2,179		—		15,991		1,356		—		21,397
Accruing Substandard	4,621		226		10,800		1,440		2,263		7,929		515		—		27,794
Nonaccrual	414		29		42		879		183		146		5,954		—		7,647
Total services	426,945		498,969		574,346		394,828		294,043		674,672		846,677		163		3,710,643
Loans charged off, year-to-date	—		—		—		—		—		—		3,242		21		3,263



Energy
Pass	125,265		70,851		46,400		10,977		2,383		21,235		2,382,659		—		2,659,770

Accruing Substandard	—		—		—		—		—		—		21,711		—		21,711
Nonaccrual	—		—		—		—		—		31		—		—		31
Total energy	125,265		70,851		46,400		10,977		2,383		21,266		2,404,370		—		2,681,512
Loans charged off, year-to-date	—		—		—		—		—		—		94		—		94



General business
Pass	709,654		464,843		420,590		207,485		156,634		334,999		1,826,400		1,643		4,122,248
Special Mention	3,488		1,745		1,152		2,368		—		551		43,252		48		52,604
Accruing Substandard	871		5,406		7,497		34,105		1,745		10,557		7,124		—		67,305
Nonaccrual	—		—		—		—		—		48		—		37		85
Total general business	714,013		471,994		429,239		243,958		158,379		346,155		1,876,776		1,728		4,242,242
Loans charged off, year-to-date	8		—		132		—		—		—		751		29		920


Total commercial	1,900,068		1,543,671		1,573,854		1,423,018		912,677		1,841,048		5,316,702		1,902		14,512,940


Commercial real estate:
Pass	738,423		815,271		531,581		1,898,991		725,665		859,915		104,375		—		5,674,221
Special Mention	—		—		—		—		—		3,129		—		—		3,129
Accruing Substandard	—		486		—		4,977		29,324		33,661		—		—		68,448
Nonaccrual	—		—		—		—		—		6,809		—		—		6,809
Total commercial real estate	738,423		815,757		531,581		1,903,968		754,989		903,514		104,375		—		5,752,607
Loans charged off, year-to-date	—		—		—		126		—		—		—		—		126


	Origination Year
	2025		2024		2023		2022		2021		Prior		Revolving Loans		Revolving Loans Converted to Term Loans		Total
Loans to individuals:
Residential mortgage
Pass	446,478		431,184		283,185		259,320		287,695		472,200		440,835		25,256		2,646,153
Special Mention	—		211		55		212		87		5,579		1,059		1,233		8,436
Accruing Substandard	—		169		84		—		—		86		183		—		522
Nonaccrual	16		694		2,278		2,053		1,276		9,668		4,462		808		21,255
Total residential mortgage	446,494		432,258		285,602		261,585		289,058		487,533		446,539		27,297		2,676,366
Loans charged off, year-to-date	—		—		48		—		—		56		178		—		282



Residential mortgage guaranteed by U.S. government agencies
Pass	—		2,504		7,145		8,339		3,512		122,794		—		—		144,294


Nonaccrual	—		—		—		—		—		7,348		—		—		7,348
Total residential mortgage guaranteed by U.S. government agencies	—		2,504		7,145		8,339		3,512		130,142		—		—		151,642




Personal
Pass	367,936		232,742		198,942		148,235		101,747		213,229		482,518		344		1,745,693
Special Mention	37		48		50		10		20		5		1,212		—		1,382
Accruing Substandard	6,703		21		—		—		—		128		13,000		—		19,852
Nonaccrual	7		41		4,636		12		14		2		—		—		4,712
Total personal	374,683		232,852		203,628		148,257		101,781		213,364		496,730		344		1,771,639
Loans charged off, year-to-date1	3,130		66		22		19		—		5		25		—		3,267



Total loans to individuals	821,177		667,614		496,375		418,181		394,351		831,039		943,269		27,641		4,599,647
Total loans	$	3,459,668	$	3,027,042	$	2,601,810	$	3,745,167	$	2,062,017	$	3,575,601	$	6,364,346	$	29,543	$	24,865,194


	Origination Year
	2024		2023		2022		2021		2020		Prior		Revolving Loans		Revolving Loans Converted to Term Loans		Total
Commercial:
Healthcare
Pass	$	539,305	$	544,103	$	896,042	$	481,816	$	344,609	$	644,441	$	249,793	$	10	$	3,700,119
Special Mention	—		15,000		64,895		110		—		32,555		255		—		112,815
Accruing Substandard	—		38,180		5,253		15,529		51,134		29,151		1,635		—		140,882
Nonaccrual	—		—		96		463		—		13,158		—		—		13,717
Total healthcare	539,305		597,283		966,286		497,918		395,743		719,305		251,683		10		3,967,533


Loans charged off, year-to-date	—		—		—		—		—		7,240		—		—		7,240
Services
Pass	629,978		625,969		422,015		404,949		187,324		570,775		745,853		379		3,587,242
Special Mention	—		3,324		123		1,537		—		11,796		17,923		—		34,703
Accruing Substandard	—		675		9,030		20		1,217		7,750		1,399		400		20,491
Nonaccrual	—		—		—		—		—		—		767		—		767
Total services	629,978		629,968		431,168		406,506		188,541		590,321		765,942		779		3,643,203


Loans charged off, year-to-date	—		—		—		—		22		80		9		—		111
Energy
Pass	148,972		46,094		39,050		2,621		6,488		16,989		2,985,161		—		3,245,375

Accruing Substandard	—		—		—		—		—		—		9,300		—		9,300
Nonaccrual	—		—		—		—		—		49		—		—		49
Total energy	148,972		46,094		39,050		2,621		6,488		17,038		2,994,461		—		3,254,724


Loans charged off, year-to-date	—		—		—		—		—		—		226		—		226
General business
Pass	740,440		571,897		267,528		176,468		117,755		319,986		1,862,643		1,938		4,058,655
Special Mention	4,399		5,749		4,285		7,002		224		1,736		3,037		—		26,432
Accruing Substandard	3,980		15,872		43,300		4,764		992		4,708		5,859		—		79,475
Nonaccrual	—		32		—		—		—		23		—		59		114
Total general business	748,819		593,550		315,113		188,234		118,971		326,453		1,871,539		1,997		4,164,676


Loans charged off, year-to-date	—		27		1,465		—		—		166		2,425		103		4,186
Total commercial	2,067,074		1,866,895		1,751,617		1,095,279		709,743		1,653,117		5,883,625		2,786		15,030,136

Commercial real estate:
Pass	436,206		512,614		2,004,558		793,161		233,619		810,497		141,307		—		4,931,962
Special Mention	—		313		14,907		32,131		—		—		—		—		47,351
Accruing Substandard	—		—		36,981		—		—		32,253		—		—		69,234
Nonaccrual	—		—		—		—		—		9,905		—		—		9,905
Total commercial real estate	436,206		512,927		2,056,446		825,292		233,619		852,655		141,307		—		5,058,452


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	530,186		338,187		286,865		318,935		314,814		210,251		395,943		22,929		2,418,110
Special Mention	—		167		148		219		—		113		1,767		—		2,414
Accruing Substandard	—		—		163		—		—		45		898		67		1,173
Nonaccrual	245		1,758		990		522		583		7,420		3,221		522		15,261
Total residential mortgage	530,431		340,112		288,166		319,676		315,397		217,829		401,829		23,518		2,436,958


Loans charged off, year-to-date	—		43		—		—		—		18		10		—		71
Residential mortgage guaranteed by U.S. government agencies
Pass	462		4,337		6,618		2,432		3,506		112,491		—		—		129,846


Nonaccrual	—		—		—		—		280		6,523		—		—		6,803
Total residential mortgage guaranteed by U.S. government agencies	462		4,337		6,618		2,432		3,786		119,014		—		—		136,649



Personal
Pass	245,737		149,572		167,272		115,710		107,291		151,030		510,147		2,619		1,449,378
Special Mention	18		17		30		825		8		—		8		—		906
Accruing Substandard	16		—		—		—		1		129		1,990		—		2,136
Nonaccrual	31		3		30		13		4		5		23		—		109
Total personal	245,802		149,592		167,332		116,548		107,304		151,164		512,168		2,619		1,452,529


Loans charged off, year-to-date1	5,269		69		101		52		9		—		26		20		5,546
Total loans to individuals	776,695		494,041		462,116		438,656		426,487		488,007		913,997		26,137		4,026,136
Total loans	$	3,279,975	$	2,873,863	$	4,270,179	$	2,359,227	$	1,369,849	$	2,993,779	$	6,938,929	$	28,923	$	24,114,724


	As of September 30, 2025
	Total		With No Allowance		With Allowance		Related Allowance
Commercial:
Healthcare	$	24,507	$	19,405	$	5,102	$	200
Services	7,647		1,849		5,798		1,950
Energy	31		31		—		—
General business	85		85		—		—
Total commercial	32,270		21,370		10,900		2,150

Commercial real estate	6,809		—		6,809		2,195

Loans to individuals:
Residential mortgage	21,255		21,255		—		—
Residential mortgage guaranteed by U.S. government agencies	7,348		7,348		—		—
Personal	4,712		4,712		—		—
Total loans to individuals	33,315		33,315		—		—

Total	$	72,394	$	54,685	$	17,709	$	4,345


	As of December 31, 2024
	Total		With No Allowance		With Allowance		Related Allowance
Commercial:
Healthcare	$	13,717	$	13,717	$	—	$	—
Services	767		491		276		276
Energy	49		49		—		—
General business	114		114		—		—
Total commercial	14,647		14,371		276		276

Commercial real estate	9,905		9,905		—		—

Loans to individuals:
Residential mortgage	15,261		15,261		—		—
Residential mortgage guaranteed by U.S. government agencies	6,803		6,803		—		—
Personal	109		109		—		—
Total loans to individuals	22,173		22,173		—		—

Total	$	46,725	$	46,449	$	276	$	276

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, $11 million of residential mortgage loans guaranteed by U.S government agencies, and $18 million of commercial real estate loans. Modifications generally consist of interest rate reductions, an other than insignificant payment delay, term extension, or a combination. 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. A payment default is defined as being 30 or more days past due after modification.

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. Approximately $141 million of the modifications were term extensions of commercial loans, and $5.9 million were 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.


			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	$	3,854,648	$	15,107	$	—	$	8,788	$	3,878,543	$	—
Services	3,710,413		201		29		—		3,710,643		—
Energy	2,681,512		—		—		—		2,681,512		—
General business	4,238,920		3,081		54		187		4,242,242		187
Total commercial	14,485,493		18,389		83		8,975		14,512,940		187

Commercial real estate	5,745,609		—		233		6,765		5,752,607		—

Loans to individuals:
Residential mortgage	2,651,541		14,281		2,864		7,680		2,676,366		148
Residential mortgage guaranteed by U.S. government agencies	53,712		17,701		13,677		66,552		151,642		61,791
Personal	1,750,804		15,327		77		5,431		1,771,639		800
Total loans to individuals	4,456,057		47,309		16,618		79,663		4,599,647		62,739

Total	$	24,687,159	$	65,698	$	16,934	$	95,403	$	24,865,194	$	62,926


			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	$	3,932,142	$	25,778	$	—	$	9,613	$	3,967,533	$	—
Services	3,642,436		—		767		—		3,643,203		—
Energy	3,254,724		—		—		—		3,254,724		—
General business	4,161,510		3,067		70		29		4,164,676		—
Total commercial	14,990,812		28,845		837		9,642		15,030,136		—

Commercial real estate	5,048,667		—		—		9,785		5,058,452		—



Loans to individuals:
Residential mortgage	2,416,633		10,930		5,622		3,773		2,436,958		—
Residential mortgage guaranteed by U.S. government agencies	45,910		18,514		15,268		56,957		136,649		52,504
Personal	1,451,397		1,061		48		23		1,452,529		—
Total loans to individuals	3,913,940		30,505		20,938		60,753		4,026,136		52,504

Total	$	23,953,419	$	59,350	$	21,775	$	80,180	$	24,114,724	$	52,504