Bank of Queensland disclosed yesterday that it had aggregate loans of $105 million to 319 clients with links to Storm Financial, the failed financial planning group that is producing material loan losses for Commonwealth Bank.The bank opted to use the market announcements platform of the Australian Securities Exchange to publish a rebuttal on some of the allegations against the bank raised in the media and by lawyers over recent months.Among key points raised by BOQ are that the bank did not have any valuation model linked to Storm systems, that it did not have any commission or bonus arrangement with Storm, and that it did not provide advice on investment in Storm products and did not promote these products.The bank said it received 15 hardship applications for loan relief (which may mean a deferral of, and capitalisation of, interest) and that it approved 14 of these.The bank also said it found no evidence of improper or dishonest practices or conduct by the bank in connection with Storm. The merit of this point is at the heart of the allegations against BOQ, with questions over the    spectacular sales results of the bank's North Ward branch in Townsville. Commonwealth Bank's North Ward branch was the primary source of that bank's problematic portfolio of Storm-linked residential and margin loans.The emphatic assertions in BOQ's rebuttal may also prove problematic for the bank with this morning's newspaper's contradicting the claim that it faced no scrutiny from regulators.