XML 78 R52.htm IDEA: XBRL DOCUMENT
v3.19.3

Shareholders' Equity (Details) - USD ($) $ / shares in Units, $ in Thousands |  | 3 Months Ended | 9 Months Ended |  |
--- | --- | --- | --- | --- | ---
Oct. 29, 2019 | Sep. 30, 2019 | Sep. 30, 2018 | Sep. 30, 2019 | Sep. 30, 2018 | Dec. 31, 2018 | Dec. 31, 2017
Dividends declared (in dollars per share) |  |  | $ 0.50 | $ 0.50 | $ 1.50 |  | $ 1.40 |  |  |
Schedule of Accumulated Other Income (Loss) [Abstract] |  |  |  |  |  |  |  |  |  |
Balance, Beginning of Period |  |  |  |  | $ (72,585) |  | $ (36,174) |  |  |
Transition adjustment for new accounting principle in period of adoption |  |  |  |  |  |  |  |  | $ 2,862 | $ (2,709)
Net change in unrealized gain (loss) |  |  | $ 46,285 | $ (35,941) | 274,441 |  | (166,464) |  |  |
Reclassification adjustments included in earnings: |  |  |  |  |  |  |  |  |  |
Loss (gain) on available for sale securities, net |  |  | (5) | (250) | (1,110) |  | 802 |  |  |
Other comprehensive income (loss), before income taxes |  |  | 46,280 | (36,191) | 273,331 |  | (165,662) |  |  |
Federal and state income taxes |  |  | 11,096 | (9,134) | 66,993 | [1] | (42,183) | [1] |  |
Other comprehensive income (loss), net of income taxes |  |  | 35,184 | (27,057) | 206,338 |  | (123,479) |  |  |
Balance, End of Period |  |  | 133,753 | (162,362) | 133,753 |  | (162,362) |  |  |
Accumulated Net Unrealized Gain (Loss) on Available for Sale Securities [Member] |  |  |  |  |  |  |  |  |  |
Schedule of Accumulated Other Income (Loss) [Abstract] |  |  |  |  |  |  |  |  |  |
Balance, Beginning of Period |  |  |  |  | (70,999) |  | (35,385) |  |  |
Transition adjustment for new accounting principle in period of adoption |  |  |  |  |  |  |  |  |  | (2,709)
Net change in unrealized gain (loss) |  |  |  |  | 274,441 |  | (166,464) |  |  |
Reclassification adjustments included in earnings: |  |  |  |  |  |  |  |  |  |
Loss (gain) on available for sale securities, net |  |  |  |  | (1,110) |  | 802 |  |  |
Other comprehensive income (loss), before income taxes |  |  |  |  | 273,331 |  | (165,662) |  |  |
Federal and state income taxes | [1] |  |  |  | 66,993 |  | (42,183) |  |  |
Other comprehensive income (loss), net of income taxes |  |  |  |  | 206,338 |  | (123,479) |  |  |
Balance, End of Period |  |  | 135,339 | (161,573) | 135,339 |  | (161,573) |  |  |
Accumulated Unrealized Gain (Loss) on Employee Benefit Plans [Member] |  |  |  |  |  |  |  |  |  |
Schedule of Accumulated Other Income (Loss) [Abstract] |  |  |  |  |  |  |  |  |  |
Balance, Beginning of Period |  |  |  |  | (1,586) |  | (789) |  |  |
Transition adjustment for new accounting principle in period of adoption |  |  |  |  |  |  |  |  |  | $ 0
Net change in unrealized gain (loss) |  |  |  |  | 0 |  | 0 |  |  |
Reclassification adjustments included in earnings: |  |  |  |  |  |  |  |  |  |
Loss (gain) on available for sale securities, net |  |  |  |  | 0 |  | 0 |  |  |
Other comprehensive income (loss), before income taxes |  |  |  |  | 0 |  | 0 |  |  |
Federal and state income taxes |  |  |  |  | 0 |  | 0 |  |  |
Other comprehensive income (loss), net of income taxes |  |  |  |  | 0 |  | 0 |  |  |
Balance, End of Period |  |  | $ (1,586) | $ (789) | $ (1,586) |  | $ (789) |  |  |
Subsequent Event [Member] |  |  |  |  |  |  |  |  |  |
Dividends Payable, Date Declared |  | Oct. 29, 2019 |  |  |  |  |  |  |  |
Dividends declared (in dollars per share) |  | $ 0.51 |  |  |  |  |  |  |  |
Dividends Payable, Date to be Paid |  | Nov. 27, 2019 |  |  |  |  |  |  |  |
Dividends Payable, Date of Record |  | Nov. 12, 2019 |  |  |  |  |  |  |  |
[1] | Calculated using a 25 percent blended federal and state statutory tax rate.

X
- Definition Reclassification Adjustments Included in Earnings [Abstract] + References No definition available. + Details
Name: | bokf_ReclassificationAdjustmentsIncludedInEarningsAbstract
Namespace Prefix: | bokf_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition -- None. No documentation exists for this element. -- + References No definition available. + Details
Name: | bokf_ScheduleOfAccumulatedOtherComprehensiveIncomeRollForward
Namespace Prefix: | bokf_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=118930883&loc=d3e637-108580 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669686-108580 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=118930883&loc=d3e681-108580 + Details
Name: | us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Aggregate dividends declared during the period for each share of common stock outstanding. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 + Details
Name: | us-gaap_CommonStockDividendsPerShareDeclared
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount after tax of increase (decrease) to equity or (increase) decrease to net assets, resulting from the cumulative effect adjustment of a new accounting principle applied in the period of adoption. + References No definition available. + Details
Name: | us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Date the declared dividend will be paid, in CCYY-MM-DD format. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=98513485&loc=d3e4304-108586 + Details
Name: | us-gaap_DividendPayableDateToBePaidDayMonthAndYear
Namespace Prefix: | us-gaap_
Data Type: | xbrli:dateItemType
Balance Type: | na
Period Type: | duration

X
- Definition Date the dividend to be paid was declared, in CCYY-MM-DD format. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=98513485&loc=d3e4304-108586 + Details
Name: | us-gaap_DividendsPayableDateDeclaredDayMonthAndYear
Namespace Prefix: | us-gaap_
Data Type: | xbrli:dateItemType
Balance Type: | na
Period Type: | duration

X
- Definition Date the holder must own the stock to be entitled to the dividend, in CCYY-MM-DD format. + References No definition available. + Details
Name: | us-gaap_DividendsPayableDateOfRecordDayMonthAndYear
Namespace Prefix: | us-gaap_
Data Type: | xbrli:dateItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount before tax, after reclassification adjustments of other comprehensive income (loss). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109237563&loc=d3e33775-111570 + Details
Name: | us-gaap_OtherComprehensiveIncomeLossBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount after tax and reclassification adjustments of other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669619-108580 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 55 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=118951672&loc=d3e1436-108581 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1B -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669625-108580 + Details
Name: | us-gaap_OtherComprehensiveIncomeLossNetOfTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount before tax of reclassification adjustment from accumulated other comprehensive income for unrealized gain (loss) realized upon the sale of available-for-sale securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=118930883&loc=d3e637-108580 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=118930883&loc=d3e689-108580 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=118939692&loc=d3e27357-111563 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17A -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL34724391-108580 + Details
Name: | us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of tax expense (benefit) allocated to other comprehensive income (loss). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 20 -Section 45 -Paragraph 11 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109238882&loc=d3e39076-109324 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 20 -Section 45 -Paragraph 2 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=109238882&loc=d3e38679-109324 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=118930883&loc=d3e640-108580 + Details
Name: | us-gaap_OtherComprehensiveIncomeLossTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount before tax and reclassification adjustments of unrealized holding gain (loss) on available-for-sale securities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 10A -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669646-108580 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=118930883&loc=d3e637-108580 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=118939692&loc=d3e27357-111563 + Details
Name: | us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |