Reportable Segments

6 Months Ended

Jun. 30, 2016

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, 2016 is as follows (in thousands):

	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	118,480		$	22,349		$	6,269		$	35,514		$	182,612
Net interest revenue (expense) from internal sources	(14,575		)	8,876			7,193			(1,494		)	—
Net interest revenue	103,905			31,225			13,462			34,020			182,612
Provision for credit losses	6,852			1,318			(239		)	12,069			20,000
Net interest revenue after provision for credit losses	97,053			29,907			13,701			21,951			162,612
Other operating revenue	51,497			60,780			75,772			833			188,882
Other operating expense	52,594			66,146			61,414			74,571			254,725
Net direct contribution	95,956			24,541			28,059			(51,787		)	96,769
Gain on financial instruments, net	—			15,045			—			(15,045		)	—
Change in fair value of mortgage servicing rights	—			(16,283		)	—			16,283			—
Gain (loss) on repossessed assets, net	(598		)	252			—			346			—
Corporate expense allocations	8,883			16,630			10,417			(35,930		)	—
Net income before taxes	86,475			6,925			17,642			(14,273		)	96,769
Federal and state income taxes	33,639			2,694			6,863			(12,699		)	30,497
Net income	52,836			4,231			10,779			(1,574		)	66,272
Net income attributable to non-controlling interests	—			—			—			471			471
Net income attributable to BOK Financial Corp. shareholders	$	52,836		$	4,231		$	10,779		$	(2,045	)	$	65,801
Average assets	$	16,973,663		$	8,774,881		$	5,765,390		$	472,108		$	31,986,042
Average invested capital	1,167,840			266,561			240,693			1,634,377			3,309,471

Reportable segments reconciliation to the Consolidated Financial Statements for the six months ended June 30, 2016 is as follows (in thousands):

	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	235,116		$	43,799		$	12,347		$	73,922		$	365,184
Net interest revenue (expense) from internal sources	(29,109		)	18,229			14,857			(3,977		)	—
Net interest revenue	206,007			62,028			27,204			69,945			365,184
Provision for credit losses	28,423			3,020			(390		)	23,947			55,000
Net interest revenue after provision for credit losses	177,584			59,008			27,594			45,998			310,184
Other operating revenue	96,605			117,139			144,518			(9,636		)	348,626
Other operating expense	108,663			124,194			122,098			144,670			499,625
Net direct contribution	165,526			51,953			50,014			(108,308		)	159,185
Gain on financial instruments, net	—			31,626			—			(31,626		)	—
Change in fair value of mortgage servicing rights	—			(44,271		)	—			44,271			—
Gain (loss) on repossessed assets, net	(680		)	406			—			274			—
Corporate expense allocations	17,627			32,608			20,952			(71,187		)	—
Net income before taxes	147,219			7,106			29,062			(24,202		)	159,185
Federal and state income taxes	57,268			2,764			11,305			(19,412		)	51,925
Net income	89,951			4,342			17,757			(4,790		)	107,260
Net loss attributable to non-controlling interests	—			—			—			(1,105		)	(1,105		)
Net income attributable to BOK Financial Corp. shareholders	$	89,951		$	4,342		$	17,757		$	(3,685	)	$	108,365
Average assets	$	16,971,339		$	8,731,085		$	5,665,218		$	379,615		$	31,747,257
Average invested capital	1,160,485			262,762			236,798			1,638,864			3,298,909

Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended June 30, 2015 is as follows (in thousands):

	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	108,620		$	21,721		$	6,221		$	39,169		$	175,731
Net interest revenue (expense) from internal sources	(12,643		)	6,838			$	5,487		318			—
Net interest revenue	95,977			28,559			11,708			39,487			175,731
Provision for credit losses	(47		)	1,614			(399		)	2,832			4,000
Net interest revenue after provision for credit losses	96,024			26,945			12,107			36,655			171,731
Other operating revenue	45,273			59,688			70,599			725			176,285
Other operating expense	50,801			52,511			58,277			65,524			227,113
Net direct contribution	90,496			34,122			24,429			(28,144		)	120,903
Gain (loss) on financial instruments, net	—			(9,135		)	(28		)	9,163			—
Change in fair value of mortgage servicing rights	—			8,010			—			(8,010		)	—
Gain (loss) on repossessed assets, net	(58		)	479			—			(421		)	—
Corporate expense allocations	10,782			18,953			10,187			(39,922		)	—
Net income before taxes	79,656			14,523			14,214			12,510			120,903
Federal and state income taxes	30,986			5,649			5,529			(1,534		)	40,630
Net income	48,670			8,874			8,685			14,044			80,273
Net income attributable to non-controlling interests	—			—			—			1,043			1,043
Net income attributable to BOK Financial Corp. shareholders	$	48,670		$	8,874		$	8,685		$	13,001		$	79,230
Average assets	$	16,262,457		$	8,970,936		$	5,319,568		$	(88,889	)	$	30,464,072
Average invested capital	1,028,989			269,388			224,971			1,821,262			3,344,610

Reportable segments reconciliation to the Consolidated Financial Statements for the six months ended June 30, 2015 is as follows (in thousands):

	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	209,795		$	42,440		$	11,597		$	79,625		$	343,457
Net interest revenue (expense) from internal sources	(25,278		)	13,658			$	11,566		54			—
Net interest revenue	184,517			56,098			23,163			79,679			343,457
Provision for credit losses	(8,949		)	3,036			(747		)	10,660			4,000
Net interest revenue after provision for credit losses	193,466			53,062			23,910			69,019			339,457
Other operating revenue	87,720			120,883			137,559			(3,860		)	342,302
Other operating expense	99,947			104,817			112,757			129,857			447,378
Net direct contribution	181,239			69,128			48,712			(64,698		)	234,381
Gain (loss) on financial instruments, net	—			(5,577		)	(28		)	5,605			—
Change in fair value of mortgage servicing rights	—			(512		)	—			512			—
Gain (loss) on repossessed assets, net	(14		)	557			—			(543		)	—
Corporate expense allocations	22,023			37,155			20,170			(79,348		)	—
Net income before taxes	159,202			26,441			28,514			20,224			234,381
Federal and state income taxes	61,930			10,286			11,092			(4,294		)	79,014
Net income	97,272			16,155			17,422			24,518			155,367
Net income attributable to non-controlling interests	—			—			—			1,294			1,294
Net income attributable to BOK Financial Corp. shareholders	$	97,272		$	16,155		$	17,422		$	23,224		$	154,073
Average assets	$	16,266,341		$	8,885,400		$	5,385,266		$	(318,256	)	$	30,218,751
Average invested capital	1,013,117			270,738			224,247			1,823,406			3,331,508