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Shareholders' Equity
 12 Months Ended
Dec. 31, 2021
Stockholders' Equity Note [Abstract]  
Shareholders' Equity [Text Block] Shareholders Equity
Preferred Stock
 
One billion shares of preferred stock with a par value of $0.00005 per share are authorized. The Series A Preferred Stock has no voting rights except as otherwise provided by Oklahoma corporate law and may be converted into one share of Common Stock for each 36 shares of Series A Preferred Stock at the option of the holder. Dividends are cumulative at an annual rate of ten percent of the $0.06 per share liquidation preference value when declared and are payable in cash. Aggregate liquidation preference is $15 million. No Series A Preferred Stock was outstanding in 2021, 2020 or 2019.
 
Common Stock
 
Common stock consists of 2.5 billion authorized shares with a $0.00006 par value. Holders of common shares are entitled to one vote per share at the election of the Board of Directors and on any question arising at any shareholders’ meeting and to receive dividends when and as declared. Additionally, regulations restrict the ability of national banks and bank holding companies to pay dividends.
 
Subsidiary Bank
 
The amounts of dividends that BOK Financial’s subsidiary bank can declare and the amounts of loans the subsidiary bank can extend to affiliates are limited by various federal banking regulations and state corporate law. Generally, dividends declared during a calendar year are limited to net profits, as defined, for the year plus retained profits for the preceding two years. Dividends are further restricted by minimum capital requirements. 
Regulatory Capital

BOK Financial and the subsidiary bank is subject to various capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and additional discretionary actions by regulators that could have a material effect on BOK Financial's operations. These capital requirements include quantitative measures of assets, liabilities and certain off-balance sheet items. The capital standards are also subject to qualitative judgments by the regulators.

A bank falling below the minimum capital requirements, including the capital conservation buffer, would be subject to regulatory restrictions on capital distributions (including but not limited to dividends and share repurchases) and executive bonus payments. For a banking institution to qualify as well capitalized, Common Equity Tier 1, Tier I, Total and Leverage capital ratios must be at least 6.5%, 8%, 10% and 5%, respectively. Tier I capital consists primarily of common stockholders' equity, excluding unrealized gains or losses on available for sale securities, less goodwill, core deposit premiums and certain other intangible assets. Total capital consists primarily of Tier I capital plus preferred stock, subordinated debt and allowances for credit losses, subject to certain limitations. The subsidiary bank exceeded the regulatory definition of well capitalized as of December 31, 2021 and December 31, 2020.

A summary of regulatory capital minimum requirements and levels follows (dollars in thousands):
Minimum Capital RequirementCapital Conservation BufferMinimum Capital Requirement Including Capital Conservation BufferWell Capitalized Bank RequirementDecember 31, 2021December 31, 2020
Common Equity Tier 1 Capital (to Risk Weighted Assets):
Consolidated4.50%2.50%7.00%N/A$4,230,626 12.24 %$3,881,912 11.95 %
BOKF, NA4.50%N/A4.50%6.50%3,869,454 11.27 %3,756,950 11.66 %
Tier I Capital (to Risk Weighted Assets):
Consolidated6.00%2.50%8.50%N/A$4,235,265 12.25 %$3,881,912 11.95 %
BOKF, NA6.00%N/A6.00%8.00%3,871,457 11.28 %3,756,950 11.66 %
Total Capital (to Risk Weighted Assets):
  
Consolidated
8.00%2.50%10.50%N/A$4,594,787 13.29 %$4,489,110 13.82 %
BOKF, NA
8.00%N/A8.00%10.00%4,164,940 12.13 %4,153,347 12.89 %
Leverage (Tier I Capital to Average Assets):
Consolidated4.00%N/A4.00%N/A$4,235,265 8.55 %$3,881,912 8.28 %
BOKF, NA4.00%N/A4.00%5.00%3,871,457 7.84 %3,756,950 8.04 %
Accumulated Other Comprehensive Income (Loss)

AOCI includes unrealized gains and losses on available for sale ("AFS") securities and non-credit related unrealized losses on AFS securities for which an other-than-temporary impairment has been recorded in earnings. Unrealized losses on employee benefit plans will be reclassified into income as pension plan costs are recognized over the remaining service period of plan participants. Gains and losses in AOCI are net of deferred income taxes.

A rollforward of the components of accumulated other comprehensive income (loss) is included as follows (in thousands):
Unrealized Gain (Loss) on
Available for Sale SecuritiesEmployee Benefit PlansTotal
Balance, December 31, 2018$(70,999)$(1,586)$(72,585)
Net change in unrealized gain (loss)239,017 2,030 241,047 
Reclassification adjustments included in earnings:
Gain on available for sale securities, net(5,597)— (5,597)
Other comprehensive income (loss), before income taxes
233,420 2,030 235,450 
Federal and state income tax57,425 517 57,942 
Other comprehensive income (loss), net of income taxes175,995 1,513 177,508 
Balance, December 31, 2019104,996 (73)104,923 
Net change in unrealized gain (loss)
312,576 1,220 313,796 
Reclassification adjustments included in earnings:
Gain on available for sale securities, net(9,910)— (9,910)
Other comprehensive income (loss), before income taxes
302,666 1,220 303,886 
Federal and state income tax72,630 311 72,941 
Other comprehensive income (loss), net of income taxes230,036 909 230,945 
Balance, December 31, 2020335,032 836 335,868 
Net change in unrealized gain (loss)
(343,730)2,361 (341,369)
Reclassification adjustments included in earnings:
Gain on available for sale securities, net
(3,704)— (3,704)
Other comprehensive income (loss), before income taxes
(347,434)2,361 (345,073)
Federal and state income tax(82,177)601 (81,576)
Other comprehensive income (loss), net of income taxes(265,257)1,760 (263,497)
Balance, December 31, 2021$69,775 $2,596 $72,371