Reportable Segments

6 Months Ended

Jun. 30, 2017

Segment Reporting [Abstract]

Reportable Segments [Text Block]

Reportable Segments

Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended June 30, 2017 is as follows (in thousands):

	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	144,164		$	23,503		$	10,474		$	27,063		$	205,204
Net interest revenue (expense) from internal sources	(20,347		)	11,837			10,325			(1,815		)	—
Net interest revenue	123,817			35,340			20,799			25,248			205,204
Provision for credit losses	1,228			926			(93		)	(2,061		)	—
Net interest revenue after provision for credit losses	122,589			34,414			20,892			27,309			205,204
Other operating revenue	55,778			52,102			75,569			(1,197		)	182,252
Other operating expense	59,128			55,709			60,615			75,433			250,885
Net direct contribution	119,239			30,807			35,846			(49,321		)	136,571
Gain on financial instruments, net	3			5,224			—			(5,227		)	—
Change in fair value of mortgage servicing rights	—			(6,943		)	—			6,943			—
Gain on repossessed assets, net	1,403			98			—			(1,501		)	—
Corporate expense allocations	8,862			17,039			9,947			(35,848		)	—
Net income before taxes	111,783			12,147			25,899			(13,258		)	136,571
Federal and state income taxes	43,484			4,725			10,075			(10,579		)	47,705
Net income	68,299			7,422			15,824			(2,679		)	88,866
Net income attributable to non-controlling interests	—			—			—			719			719
Net income attributable to BOK Financial Corp. shareholders	$	68,299		$	7,422		$	15,824		$	(3,398	)	$	88,147
Average assets	$	17,596,273		$	8,845,398		$	6,763,093		$	(836,193	)	$	32,368,571

Reportable segments reconciliation to the Consolidated Financial Statements for the six months ended June 30, 2017 is as follows (in thousands):

	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	278,868		$	44,632		$	21,960		$	60,926		$	406,386
Net interest revenue (expense) from internal sources	(37,140		)	22,789			19,181			(4,830		)	—
Net interest revenue	241,728			67,421			41,141			56,096			406,386
Provision for credit losses	(234		)	2,198			(53		)	(1,911		)	—
Net interest revenue after provision for credit losses	241,962			65,223			41,194			58,007			406,386
Other operating revenue	102,048			99,408			149,727			1,365			352,548
Other operating expense	111,565			109,242			121,025			153,764			495,596
Net direct contribution	232,445			55,389			69,896			(94,392		)	263,338
Gain on financial instruments, net	41			3,557			—			(3,598		)	—
Change in fair value of mortgage servicing rights	—			(5,087		)	—			5,087			—
Gain (loss) on repossessed assets, net	1,398			(39		)	—			(1,359		)	—
Corporate expense allocations	17,493			33,908			20,619			(72,020		)	—
Net income before taxes	216,391			19,912			49,277			(22,242		)	263,338
Federal and state income taxes	84,176			7,746			19,169			(25,283		)	85,808
Net income	132,215			12,166			30,108			3,041			177,530
Net income attributable to non-controlling interests	—			—			—			1,027			1,027
Net income attributable to BOK Financial Corp. shareholders	$	132,215		$	12,166		$	30,108		$	2,014		$	176,503
Average assets	$	17,517,960		$	8,747,524		$	6,960,872		$	(566,196	)	$	32,660,160

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		$	6,271		$	35,512		$	182,612
Net interest revenue (expense) from internal sources	(14,575		)	8,876			$	7,193		(1,494		)	—
Net interest revenue	103,905			31,225			13,464			34,018			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			13,703			21,949			162,612
Other operating revenue	51,497			57,440			75,772			833			185,542
Other operating expense	52,594			62,806			61,414			74,571			251,385
Net direct contribution	95,956			24,541			28,061			(51,789		)	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			17,644			(14,275		)	96,769
Federal and state income taxes	33,639			2,694			6,864			(12,700		)	30,497
Net income	52,836			4,231			10,780			(1,575		)	66,272
Net gain attributable to non-controlling interests	—			—			—			471			471
Net income attributable to BOK Financial Corp. shareholders	$	52,836		$	4,231		$	10,780		$	(2,046	)	$	65,801
Average assets	$	16,973,663		$	8,774,881		$	5,765,390		$	472,108		$	31,986,042

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		$	12,349		$	73,920		$	365,184
Net interest revenue (expense) from internal sources	(29,208		)	18,229			$	14,857		(3,878		)	—
Net interest revenue	205,908			62,028			27,206			70,042			365,184
Provision for credit losses	28,423			3,020			(390		)	23,947			55,000
Net interest revenue after provision for credit losses	177,485			59,008			27,596			46,095			310,184
Other operating revenue	96,605			111,469			144,518			(9,636		)	342,956
Other operating expense	108,663			118,524			122,098			144,670			493,955
Net direct contribution	165,427			51,953			50,016			(108,211		)	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	147,120			7,106			29,064			(24,105		)	159,185
Federal and state income taxes	57,230			2,764			11,306			(19,375		)	51,925
Net income	89,890			4,342			17,758			(4,730		)	107,260
Net loss attributable to non-controlling interests	—			—			—			(1,105		)	(1,105		)
Net income attributable to BOK Financial Corp. shareholders	$	89,890		$	4,342		$	17,758		$	(3,625	)	$	108,365
Average assets	$	16,971,339		$	8,731,085		$	5,665,218		$	379,615		$	31,747,257