Reportable Segments

6 Months Ended

Jun. 30, 2013

Segment Reporting [Abstract]

Reportable Segments [Text Block]

(10)  Reportable Segments

Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended June 30, 2013 is as follows (in thousands):

	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	90,505		$	24,830		$	6,557		$	45,264		$	167,156
Net interest revenue (expense) from internal sources	(9,375		)	5,167			$	5,093		(885		)	—
Net interest revenue	81,130			29,997			11,650			44,379			167,156
Provision for credit losses	86			1,402			931			(2,419		)	—
Net interest revenue after provision for credit losses	81,044			28,595			10,719			46,798			167,156
Other operating revenue	43,411			47,993			55,164			4,193			150,761
Other operating expense	59,746			43,320			61,692			31,848			196,606
Net income before taxes	64,709			33,268			4,191			19,143			121,311
Federal and state income taxes	25,172			12,941			1,630			1,680			41,423
Net income	39,537			20,327			2,561			17,463			79,888
Net loss attributable to non-controlling interest	—			—			—			(43		)	(43		)
Net income attributable to BOK Financial Corp. shareholders	$	39,537		$	20,327		$	2,561		$	17,506		$	79,931
Average assets	$	10,359,660		$	5,695,098		$	4,543,947		$	7,060,619		$	27,659,324
Average invested capital	899,088			297,675			206,216			1,624,675			3,027,654
Performance measurements:
Return on average assets	1.53		%	1.43		%	0.23		%				1.16		%
Return on average invested capital	17.64		%	27.39		%	4.99		%				10.59		%
Efficiency ratio	48.00		%	63.10		%	92.43		%				63.11		%

Reportable segments reconciliation to the Consolidated Financial Statements for the six months ended June 30, 2013 is as follows (in thousands):

	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	181,349		$	48,925		$	13,073		$	94,214		$	337,561
Net interest revenue (expense) from internal sources	(18,502		)	10,650			$	10,371		(2,519		)	—
Net interest revenue	162,847			59,575			23,444			91,695			337,561
Provision for credit losses	1,107			2,332			1,449			(12,888		)	(8,000		)
Net interest revenue after provision for credit losses	161,740			57,243			21,995			104,583			345,561
Other operating revenue	84,843			105,135			107,767			12,090			309,835
Other operating expense	118,826			95,690			118,701			64,713			397,930
Net income before taxes	127,757			66,688			11,061			51,960			257,466
Federal and state income taxes	49,697			25,942			4,303			8,577			88,519
Net income	78,060			40,746			6,758			43,383			168,947
Net income attributable to non-controlling interest	—			—			—			1,052			1,052
Net income attributable to BOK Financial Corp. shareholders	$	78,060		$	40,746		$	6,758		$	42,331		$	167,895
Average assets	$	10,486,541		$	5,709,448		$	4,615,054		$	6,775,738		$	27,586,781
Average invested capital	895,749			297,376			204,158			1,615,545			3,012,828
Performance measurements:
Return on average assets	1.50		%	1.44		%	0.29		%				1.23		%
Return on average invested capital	17.57		%	27.63		%	6.66		%				11.24		%
Efficiency ratio	47.99		%	61.19		%	90.87		%				62.07		%

Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended June 30, 2012 is as follows (in thousands):

	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	93,549		$	25,723		$	7,137		$	54,952		$	181,361
Net interest revenue (expense) from internal sources	(11,439		)	4,803			5,194			1,442			—
Net interest revenue	82,110			30,526			12,331			56,394			181,361
Provision for credit losses	748			4,221			521			(13,490		)	(8,000		)
Net interest revenue after provision for credit losses	81,362			26,305			11,810			69,884			189,361
Other operating revenue	52,158			74,520			51,556			8,026			186,260
Other operating expense	62,625			75,602			53,264			31,520			223,011
Net income before taxes	70,895			25,223			10,102			46,390			152,610
Federal and state income taxes	27,578			9,812			3,930			11,829			53,149
Net income	43,317			15,411			6,172			34,561			99,461
Net loss attributable to non-controlling interest	—			—			—			1,833			1,833
Net income attributable to BOK Financial Corp. shareholders	$	43,317		$	15,411		$	6,172		$	32,728		$	97,628
Average assets	$	9,865,389		$	5,660,601		$	4,166,137		$	5,846,390		$	25,538,517
Average invested capital	862,816			289,443			176,703			1,539,771			2,868,733
Performance measurements:
Return on average assets	1.77		%	1.09		%	0.59		%				1.54		%
Return on average invested capital	20.19		%	21.41		%	14.01		%				13.69		%
Efficiency ratio	52.23		%	67.66		%	83.80		%				61.98		%

Reportable segments reconciliation to the Consolidated Financial Statements for the six months ended June 30, 2012 is as follows (in thousands):

	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	183,041		$	52,310		$	14,277		$	105,302		$	354,930
Net interest revenue (expense) from internal sources	(23,488		)	9,683			10,051			3,754			—
Net interest revenue	159,553			61,993			24,328			109,056			354,930
Provision for credit losses	7,140			5,653			1,171			(21,964		)	(8,000		)
Net interest revenue after provision for credit losses	152,413			56,340			23,157			131,020			362,930
Other operating revenue	90,950			124,760			97,949			9,882			323,541
Other operating expense	118,485			122,913			104,589			59,161			405,148
Net income before taxes	124,878			58,187			16,517			81,741			281,323
Federal and state income taxes	48,578			22,635			6,425			21,031			98,669
Net income	76,300			35,552			10,092			60,710			182,654
Net income attributable to non-controlling interest	—			—			—			1,411			1,411
Net income attributable to BOK Financial Corp. shareholders	$	76,300		$	35,552		$	10,092		$	59,299		$	181,243
Average assets	$	9,939,627		$	5,722,627		$	4,167,268		$	5,698,028		$	25,527,550
Average invested capital	883,408			286,420			175,376			1,506,779			2,851,983
Performance measurements:
Return on average assets	1.54		%	1.25		%	0.49		%				1.43		%
Return on average invested capital	17.37		%	24.96		%	11.60		%				12.78		%
Efficiency ratio	50.19		%	65.08		%	85.73		%				60.42		%