BOC

In terms of Banks:
* Bank of Canada, Canada's central bank
* Bank of China, a major state-owned bank in the People's Republic of China
* Bank of Ceylon, a major government-owned commercial bank

Other terms:
* The BOC Group (more commonly known as "BOC"), a multi-national industrial gas company, known as the British Oxygen Company prior to 1975
* Baltimore Opera Company, an opera company in Baltimore, Maryland, United States
* Bay of Campeche, bay in southwestern Gulf of Mexico
* Bell Operating Company, any one of the 24 local telephone companies that AT&T either owned or had a stake in prior to January 1, 1984
* "Biology of the Cell", an academic journal in biology
* Bird Observation & Conservation Australia, an Australian birding association
* Bloque Obrero y Campesino, (Spanish: "Workers and Peasants' Bloc"), a former a leftwing group in Spain, associated with the international Right Opposition, extant from 1931 to 1935
* Blue Öyster Cult, an American psychedelic/heavy metal band
* Boards of Canada, a Scottish electronic music duo
* British Orthodox Church, an autonomous Oriental Orthodox Church under the Coptic Orthodox Patriarchate of Alexandria
* Bulgarian Olympic Committee, the National Olympic Committee of Bulgaria, part of the International Olympic Committee
* Bulgarian Orthodox Church, an autocephalous Eastern Orthodox Church with adherents in the Republic of Bulgaria and worldwide
* Bump of Chicken, a Japanese rock band
* Di-tert-butyl dicarbonate (abbreviated as "Boc", "BOC" or "t-Boc"), a protecting group in organic and peptide chemistry
* Blades Operations Center, A 24x7 Medical Information Systems operations center
* Bride of Chucky
* Body of Christ