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Shareholders' Equity
 6 Months Ended
Jun. 30, 2012
Stockholders' Equity Note [Abstract]  
Shareholders' Equity
Shareholders’ Equity

On July 31, 2012, the Board of Directors of BOK Financial approved a quarterly common stock dividend of $0.38 per share. The quarterly dividend will be payable on or about August 31, 2012 to shareholders of record as of August 17, 2012.

Dividends declared during the three and six months ended June 30, 2012 were $0.38 per share and $0.71 per share, respectively. Dividends declared during the three and six months ended June 30, 2011 were $0.275 per share and $0.525 per share, respectively.

Accumulated Other Comprehensive Income (Loss)

AOCI includes unrealized gains and losses on available for sale ("AFS") securities. Unrealized gain (loss) on AFS securities also includes non-credit related unrealized losses on AFS securities for which an other-than temporary impairment has been recorded in earnings. AOCI also includes unrealized gains on AFS securities that were transferred from AFS to investment securities in the third quarter of 2011. Such amounts will be amortized over the estimated remaining life of the security as an adjustment to yield, offsetting the related accretion of discount on the transferred securities.  Unrealized losses on employee benefit plans will be reclassified into income as pension plan costs are recognized over the remaining service period of plan participants. Accumulated losses on the interest rate lock hedge of the 2005 subordinated debt issuance will be reclassified into income over the ten-year life of the debt. Gains and losses in AOCI are net of deferred income taxes.

A rollforward of the components of accumulated other comprehensive income (loss) is included as follows (in thousands):
 
 
Unrealized Gain (Loss) on
 
 
 
 
 
 
Available for Sale Securities
 
Investment Securities Transferred from AFS
 
Employee Benefit Plans
 
Loss on Effective Cash Flow Hedges
 
Total
Balance, December 31, 2010
 
$
122,494

 
$
—

 
$
(13,777
)
 
$
(878
)
 
$
107,839

Net change in unrealized gains (losses)
 
63,944

 
—

 
(1
)
 
—

 
63,943

Other-than-temporary impairment losses recognized in earnings
 
9,423

 
—

 
—

 
—

 
9,423

Reclassification adjustment for net (gains) losses realized and included in earnings
 
(10,370
)
 
—

 
—

 
156

 
(10,214
)
Income tax expense (benefit)
 
(24,676
)
 
—

 
—

 
(60
)
 
(24,736
)
Balance, June 30, 2011
 
$
160,815

 
$
—

 
$
(13,778
)
 
$
(782
)
 
$
146,255

 
 
 
 
 
 
 
 
 
 
 
Balance, December 31, 2011
 
$
135,740

 
$
6,673

 
$
(12,742
)
 
$
(692
)
 
$
128,979

Net change in unrealized gains (losses)
 
40,325

 
—

 
(291
)
 
—

 
40,034

Other-than-temporary impairment losses recognized in earnings
 
4,580

 
—

 
—

 
—

 
4,580

Amortization of unrealized gain on investments securities transferred from AFS
 
—

 
(3,421
)
 
—

 
—

 
(3,421
)
Reclassification adjustment for net(gains) losses realized and included in earnings
 
(24,812
)
 
—

 
—

 
331

 
(24,481
)
Income tax benefit (expense)
 
(7,816
)
 
1,331

 
113

 
(129
)
 
(6,501
)
Balance, June 30, 2012
 
$
148,017

 
$
4,583

 
$
(12,920
)
 
$
(490
)
 
$
139,190