Reportable Segments

3 Months Ended

Mar. 31, 2014

Segment Reporting [Abstract]

Reportable Segments [Text Block]

(11)  Reportable Segments

Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended March 31, 2014 is as follows (in thousands):

	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	91,009		$	24,657		$	5,828		$	41,148		$	162,642
Net interest revenue (expense) from internal sources	(8,857		)	4,193			$	4,683		(19		)	—
Net interest revenue	82,152			28,850			10,511			41,129			162,642
Provision for credit losses	(3,312		)	861			49			2,402			—
Net interest revenue after provision for credit losses	85,464			27,989			10,462			38,727			162,642
Other operating revenue	40,689			43,411			54,261			(1,355		)	137,006
Other operating expense	49,389			41,844			49,248			44,623			185,104
Net direct contribution	76,764			29,556			15,475			(7,251		)	114,544
Corporate expense allocations	17,285			15,839			11,422			(44,546		)	—
Net income before taxes	59,479			13,717			4,053			37,295			114,544
Federal and state income taxes	23,137			5,336			1,577			7,451			37,501
Net income	36,342			8,381			2,476			29,844			77,043
Net income (loss) attributable to non-controlling interests	—			—			—			453			453
Net income attributable to BOK Financial Corp. shareholders	$	36,342		$	8,381		$	2,476		$	29,391		$	76,590
Average assets	$	10,956,107		$	5,615,816		$	4,621,817		$	6,045,028		$	27,238,768
Average invested capital	934,328			285,086			202,191			1,683,469			3,105,074
Performance measurements:
Return on average assets	1.35		%	0.61		%	0.22		%				1.14		%
Return on average invested capital	15.77		%	11.92		%	4.97		%				10.00		%
Efficiency ratio	39.67		%	52.22		%	75.42		%				59.69		%

Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended March 31, 2013 is as follows (in thousands):

	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	90,882		$	24,095		$	6,480		$	49,995		$	171,452
Net interest revenue (expense) from internal sources	(9,145		)	5,483			5,295			(1,633		)	—
Net interest revenue	81,737			29,578			11,775			48,362			171,452
Provision for credit losses	1,021			930			519			(10,470		)	(8,000		)
Net interest revenue after provision for credit losses	80,716			28,648			11,256			58,832			179,452
Other operating revenue	41,451			59,799			51,490			7,945			160,685
Other operating expense	46,661			45,008			47,122			65,191			203,982
Net direct contribution	75,506			43,439			15,624			1,586			136,155
Corporate expense allocations	17,999			14,169			12,540			(44,708		)	—
Net income before taxes	57,507			29,270			3,084			46,294			136,155
Federal and state income taxes	22,370			11,386			1,200			12,140			47,096
Net income	35,137			17,884			1,884			34,154			89,059
Net income (loss) attributable to non-controlling interests	—			—			—			1,095			1,095
Net income attributable to BOK Financial Corp. shareholders	$	35,137		$	17,884		$	1,884		$	33,059		$	87,964
Average assets	$	10,629,342		$	5,723,956		$	4,687,067		$	6,473,066		$	27,513,431
Average invested capital	890,844			297,073			202,313			1,607,609			2,997,839
Performance measurements:
Return on average assets	1.34		%	1.27		%	0.16		%				1.30		%
Return on average invested capital	16.00		%	24.41		%	3.78		%				11.90		%
Efficiency ratio	37.82		%	46.58		%	73.55		%				61.04		%