Reportable Segments

9 Months Ended

Sep. 30, 2016

Segment Reporting [Abstract]

Reportable Segments [Text Block]

Reportable Segments

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

	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	123,598		$	22,098		$	9,274		$	32,876		$	187,846
Net interest revenue (expense) from internal sources	(15,052		)	9,263			7,401			(1,612		)	—
Net interest revenue	108,546			31,361			16,675			31,264			187,846
Provision for credit losses	5,601			1,157			(89		)	3,331			10,000
Net interest revenue after provision for credit losses	102,945			30,204			16,764			27,933			177,846
Other operating revenue	49,642			64,635			73,523			3,542			191,342
Other operating expense	53,375			64,995			64,426			79,324			262,120
Net direct contribution	99,212			29,844			25,861			(47,849		)	107,068
Loss on financial instruments, net	—			(1,087		)	(42		)	1,129			—
Change in fair value of mortgage servicing rights	—			2,327			—			(2,327		)	—
Gain on repossessed assets, net	1,486			161			—			(1,647		)	—
Corporate expense allocations	9,054			16,905			10,912			(36,871		)	—
Net income before taxes	91,644			14,340			14,907			(13,823		)	107,068
Federal and state income taxes	35,650			5,578			5,799			(15,071		)	31,956
Net income	55,994			8,762			9,108			1,248			75,112
Net income attributable to non-controlling interests	—			—			—			835			835
Net income attributable to BOK Financial Corp. shareholders	$	55,994		$	8,762		$	9,108		$	413		$	74,277
Average assets	$	16,934,587		$	8,827,816		$	6,413,735		$	470,335		$	32,646,473
Average invested capital	1,170,465			275,358			244,291			1,667,437			3,357,551

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

	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	358,714		$	65,897		$	21,622		$	106,797		$	553,030
Net interest revenue (expense) from internal sources	(44,259		)	27,492			22,258			(5,491		)	—
Net interest revenue	314,455			93,389			43,880			101,306			553,030
Provision for credit losses	34,024			4,177			(479		)	27,278			65,000
Net interest revenue after provision for credit losses	280,431			89,212			44,359			74,028			488,030
Other operating revenue	146,248			181,774			218,042			(6,096		)	539,968
Other operating expense	162,039			189,188			186,524			223,994			761,745
Net direct contribution	264,640			81,798			75,877			(156,062		)	266,253
Gain (loss) on financial instruments, net	—			30,539			(42		)	(30,497		)	—
Change in fair value of mortgage servicing rights	—			(41,944		)	—			41,944			—
Gain on repossessed assets, net	806			566			—			(1,372		)	—
Corporate expense allocations	26,681			49,513			31,864			(108,058		)	—
Net income before taxes	238,765			21,446			43,971			(37,929		)	266,253
Federal and state income taxes	92,880			8,342			17,105			(34,446		)	83,881
Net income	145,885			13,104			26,866			(3,483		)	182,372
Net loss attributable to non-controlling interests	—			—			—			(270		)	(270		)
Net income attributable to BOK Financial Corp. shareholders	$	145,885		$	13,104		$	26,866		$	(3,213	)	$	182,642
Average assets	$	16,958,999		$	8,763,564		$	5,916,545		$	410,075		$	32,049,183
Average invested capital	1,161,996			267,123			238,917			1,650,563			3,318,599

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

	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	109,503		$	21,551		$	6,674		$	40,908		$	178,636
Net interest revenue (expense) from internal sources	(13,450		)	7,216			$	5,834		400			—
Net interest revenue	96,053			28,767			12,508			41,308			178,636
Provision for credit losses	997			1,431			(190		)	5,262			7,500
Net interest revenue after provision for credit losses	95,056			27,336			12,698			36,046			171,136
Other operating revenue	45,276			57,349			66,541			(5,730		)	163,436
Other operating expense	51,960			51,027			57,356			64,285			224,628
Net direct contribution	88,372			33,658			21,883			(33,969		)	109,944
Gain (loss) on financial instruments, net	—			7,386			(176		)	(7,210		)	—
Change in fair value of mortgage servicing rights	—			(11,758		)	—			11,758			—
Gain on repossessed assets, net	350			331			—			(681		)	—
Corporate expense allocations	10,723			18,921			9,841			(39,485		)	—
Net income before taxes	77,999			10,696			11,866			9,383			109,944
Federal and state income taxes	30,342			4,161			4,616			(4,991		)	34,128
Net income	47,657			6,535			7,250			14,374			75,816
Net income attributable to non-controlling interests	—			—			—			925			925
Net income attributable to BOK Financial Corp. shareholders	$	47,657		$	6,535		$	7,250		$	13,449		$	74,891
Average assets	$	16,156,446		$	8,843,926		$	5,433,238		$	336,123		$	30,769,733
Average invested capital	1,062,053			264,540			226,477			1,808,477			3,361,547

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

	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	319,298		$	63,993		$	18,271		$	120,531		$	522,093
Net interest revenue (expense) from internal sources	(38,728		)	20,874			$	17,400		454			—
Net interest revenue	280,570			84,867			35,671			120,985			522,093
Provision for credit losses	(7,952		)	4,467			(937		)	15,922			11,500
Net interest revenue after provision for credit losses	288,522			80,400			36,608			105,063			510,593
Other operating revenue	132,996			178,232			204,100			(9,590		)	505,738
Other operating expense	151,908			155,844			170,113			194,141			672,006
Net direct contribution	269,610			102,788			70,595			(98,668		)	344,325
Gain (loss) on financial instruments, net	—			1,809			(204		)	(1,605		)	—
Change in fair value of mortgage servicing rights	—			(12,269		)	—			12,269			—
Gain on repossessed assets, net	336			888			—			(1,224		)	—
Corporate expense allocations	32,747			56,075			30,011			(118,833		)	—
Net income before taxes	237,199			37,141			40,380			29,605			344,325
Federal and state income taxes	92,270			14,448			15,708			(9,284		)	113,142
Net income	144,929			22,693			24,672			38,889			231,183
Net income attributable to non-controlling interests	—			—			—			2,219			2,219
Net income attributable to BOK Financial Corp. shareholders	$	144,929		$	22,693		$	24,672		$	36,670		$	228,964
Average assets	$	16,229,307		$	8,871,423		$	5,401,433		$	(97,733	)	$	30,404,430
Average invested capital	1,028,013			268,427			225,222			1,819,969			3,341,631