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v3.25.2

Reportable Segments (Tables) | 6 Months Ended
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Jun. 30, 2025
Segment Reporting [Abstract] |
Reportable Segments [Table Text Block] | Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended June 30, 2025 is as follows (in thousands):
|  | Commercial |  | Consumer |  | Wealth Management |  | Segment Total |  | Funds Management and Other |  | BOK Financial Corporation
Net interest income from external sources |  | $ | 235,765 |  |  | $ | 13,463 |  |  | $ | 25,654 |  |  | $ | 274,882 |  |  | $ | 53,284 |  |  | $ | 328,166 |
Net interest income (expense) from internal sources |  | (59,939) |  |  | 44,651 |  |  | 19,190 |  |  | 3,902 |  |  | (3,902) |  |  | — |
Net interest income |  | 175,826 |  |  | 58,114 |  |  | 44,844 |  |  | 278,784 |  |  | 49,382 |  |  | 328,166 |
Net loans charged off and provision for credit losses |  | 29 |  |  | 1,018 |  |  | (7) |  |  | 1,040 |  |  | (1,040) |  |  | — |
Net interest income after provision for credit losses |  | 175,797 |  |  | 57,096 |  |  | 44,851 |  |  | 277,744 |  |  | 50,422 |  |  | 328,166 |
Other operating revenue |  | 64,432 |  |  | 38,165 |  |  | 103,650 |  |  | 206,247 |  |  | 851 |  |  | 207,098 |
Personnel expense |  | 49,506 |  |  | 25,527 |  |  | 66,309 |  |  | 141,342 |  |  | 73,369 |  |  | 214,711 |
Non-personnel expense 1 |  | 29,613 |  |  | 29,949 |  |  | 26,972 |  |  | 86,534 |  |  | 53,258 |  |  | 139,792 |
Total other operating expense |  | 79,119 |  |  | 55,476 |  |  | 93,281 |  |  | 227,876 |  |  | 126,627 |  |  | 354,503 |
Corporate allocations 2 |  | 19,535 |  |  | 15,039 |  |  | 14,471 |  |  | 49,045 |  |  | (49,045) |  |  | — |
Net income before taxes |  | $ | 141,575 |  |  | $ | 24,746 |  |  | $ | 40,749 |  |  | $ | 207,070 |  |  | $ | (26,309) |  |  | $ | 180,761 |
Average assets |  | $ | 21,318,236 |  |  | $ | 8,310,875 |  |  | $ | 11,571,187 |  |  | $ | 41,200,298 |  |  | $ | 11,086,654 |  |  | $ | 52,286,952 |
1 Non-personnel expense includes other segment items comprised of Business promotion, Charitable contributions to BOKF Foundation, Professional fees and services, Net occupancy and equipment, FDIC and other insurance, Data processing and communications, Printing, postage, and supplies, Amortization of intangible assets, Mortgage banking costs, and other miscellaneous expenses. 2 Corporate allocations include centrally managed operational and administrative expenses that are allocated to segments. Reportable segments reconciliation to the Consolidated Financial Statements for the six months ended June 30, 2025 is as follows (in thousands):
|  | Commercial |  | Consumer |  | Wealth Management |  | Segment Total |  | Funds Management and Other |  | BOK Financial Consolidated
Net interest income from external sources |  | $ | 467,188 |  |  | $ | 22,203 |  |  | $ | 39,596 |  |  | $ | 528,987 |  |  | $ | 115,430 |  |  | $ | 644,417 |
Net interest income (expense) from internal sources |  | (113,104) |  |  | 93,163 |  |  | 49,750 |  |  | 29,809 |  |  | (29,809) |  |  | — |
Net interest income |  | 354,084 |  |  | 115,366 |  |  | 89,346 |  |  | 558,796 |  |  | 85,621 |  |  | 644,417 |
Net loans charged off and provision for credit losses |  | 177 |  |  | 2,535 |  |  | (15) |  |  | 2,697 |  |  | (2,697) |  |  | — |
Net interest income after provision for credit losses |  | 353,907 |  |  | 112,831 |  |  | 89,361 |  |  | 556,099 |  |  | 88,318 |  |  | 644,417 |
Other operating revenue |  | 119,953 |  |  | 77,223 |  |  | 199,986 |  |  | 397,162 |  |  | (4,023) |  |  | 393,139 |
Personnel expense |  | 97,557 |  |  | 51,364 |  |  | 133,554 |  |  | 282,475 |  |  | 146,421 |  |  | 428,896 |
Non-personnel expense 1 |  | 57,796 |  |  | 61,348 |  |  | 53,993 |  |  | 173,137 |  |  | 99,999 |  |  | 273,136 |
Total other operating expense |  | 155,353 |  |  | 112,712 |  |  | 187,547 |  |  | 455,612 |  |  | 246,420 |  |  | 702,032 |
Corporate allocations 2 |  | 36,949 |  |  | 30,474 |  |  | 28,325 |  |  | 95,748 |  |  | (95,748) |  |  | — |
Net income before taxes |  | $ | 281,558 |  |  | $ | 46,868 |  |  | $ | 73,475 |  |  | $ | 401,901 |  |  | $ | (66,377) |  |  | $ | 335,524 |
Average assets |  | $ | 21,359,263 |  |  | $ | 8,256,649 |  |  | $ | 11,469,873 |  |  | $ | 41,085,785 |  |  | $ | 10,554,734 |  |  | $ | 51,640,519 |
1 Non-personnel expense includes other segment items comprised of Business promotion, Charitable contributions to BOKF Foundation, Professional fees and services, Net occupancy and equipment, FDIC and other insurance, Data processing and communications, Printing, postage, and supplies, Amortization of intangible assets, Mortgage banking costs, and other miscellaneous expenses. 2 Corporate allocations include centrally managed operational and administrative expenses that are allocated to segments. Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended June 30, 2024 is as follows (in thousands):
|  | Commercial |  | Consumer |  | Wealth Management |  | Segment Total |  | Funds Management and Other |  | BOK Financial Corporation
Net interest income (expense) from external sources |  | $ | 280,091 |  |  | $ | 5,986 |  |  | $ | (3,758) |  |  | $ | 282,319 |  |  | $ | 13,702 |  |  | $ | 296,021 |
Net interest income (expense) from internal sources |  | (76,335) |  |  | 59,178 |  |  | 33,259 |  |  | 16,102 |  |  | (16,102) |  |  | — |
Net interest income |  | 203,756 |  |  | 65,164 |  |  | 29,501 |  |  | 298,421 |  |  | (2,400) |  |  | 296,021 |
Net loans charged off and provision for credit losses |  | 6,134 |  |  | 1,247 |  |  | — |  |  | 7,381 |  |  | 619 |  |  | 8,000 |
Net interest income after provision for credit losses |  | 197,622 |  |  | 63,917 |  |  | 29,501 |  |  | 291,040 |  |  | (3,019) |  |  | 288,021 |
Other operating revenue |  | 54,704 |  |  | 36,137 |  |  | 113,208 |  |  | 204,049 |  |  | 55,655 |  |  | 259,704 |
Personnel expense |  | 45,964 |  |  | 24,016 |  |  | 63,669 |  |  | 133,649 |  |  | 57,441 |  |  | 191,090 |
Non-personnel expense 1 |  | 30,150 |  |  | 31,112 |  |  | 26,545 |  |  | 87,807 |  |  | 57,793 |  |  | 145,600 |
Total other operating expense |  | 76,114 |  |  | 55,128 |  |  | 90,214 |  |  | 221,456 |  |  | 115,234 |  |  | 336,690 |
Corporate allocations 2 |  | 17,381 |  |  | 13,392 |  |  | 16,484 |  |  | 47,257 |  |  | (47,257) |  |  | — |
Net income before taxes |  | $ | 158,831 |  |  | $ | 31,534 |  |  | $ | 36,011 |  |  | $ | 226,376 |  |  | $ | (15,341) |  |  | $ | 211,035 |
Average assets |  | $ | 21,960,479 |  |  | $ | 8,107,505 |  |  | $ | 11,239,910 |  |  | 41,307,894 |  |  | $ | 9,887,305 |  |  | $ | 51,195,199 |
1 Non-personnel expense includes other segment items comprised of Business promotion, Charitable contributions to BOKF Foundation, Professional fees and services, Net occupancy and equipment, FDIC and other insurance, Data processing and communications, Printing, postage, and supplies, Amortization of intangible assets, Mortgage banking costs, and other miscellaneous expenses. 2 Corporate allocations include centrally managed operational and administrative expenses that are allocated to segments. Reportable segments reconciliation to the Consolidated Financial Statements for the six months ended June 30, 2024 is as follows (in thousands):
|  | Commercial |  | Consumer |  | Wealth Management |  | Segment Total |  | Funds Management and Other |  | BOK Financial Consolidated
Net interest (expense) income from external sources |  | $ | 560,342 |  |  | $ | 13,336 |  |  | $ | (1,122) |  |  | $ | 572,556 |  |  | $ | 17,037 |  |  | $ | 589,593 |
Net interest income (expense) from internal sources |  | (152,591) |  |  | 115,963 |  |  | 59,021 |  |  | 22,393 |  |  | (22,393) |  |  | — |
Net interest income |  | 407,751 |  |  | 129,299 |  |  | 57,899 |  |  | 594,949 |  |  | (5,356) |  |  | 589,593 |
Net loans charged off and provision for credit losses |  | 10,294 |  |  | 3,055 |  |  | (15) |  |  | 13,334 |  |  | 2,666 |  |  | 16,000 |
Net interest income after provision for credit losses |  | 397,457 |  |  | 126,244 |  |  | 57,914 |  |  | 581,615 |  |  | (8,022) |  |  | 573,593 |
Other operating revenue |  | 104,877 |  |  | 73,765 |  |  | 231,912 |  |  | 410,554 |  |  | 10,851 |  |  | 421,405 |
Personnel expense |  | 91,283 |  |  | 49,252 |  |  | 127,218 |  |  | 267,753 |  |  | 125,990 |  |  | 393,743 |
Non-personnel expense 1 |  | 54,926 |  |  | 59,323 |  |  | 62,284 |  |  | 176,533 |  |  | 106,798 |  |  | 283,331 |
Total other operating expense |  | 146,209 |  |  | 108,575 |  |  | 189,502 |  |  | 444,286 |  |  | 232,788 |  |  | 677,074 |
Corporate allocations 2 |  | 35,778 |  |  | 27,564 |  |  | 31,263 |  |  | 94,605 |  |  | (94,605) |  |  | — |
Net income before taxes |  | $ | 320,347 |  |  | $ | 63,870 |  |  | $ | 69,061 |  |  | $ | 453,278 |  |  | $ | (135,354) |  |  | $ | 317,924 |
Average assets |  | $ | 21,806,587 |  |  | $ | 8,018,132 |  |  | $ | 10,874,365 |  |  | 40,699,084 |  |  | $ | 9,912,301 |  |  | $ | 50,611,385 |
1 Non-personnel expense includes other segment items comprised of Business promotion, Charitable contributions to BOKF Foundation, Professional fees and services, Net occupancy and equipment, FDIC and other insurance, Data processing and communications, Printing, postage, and supplies, Amortization of intangible assets, Mortgage banking costs, and other miscellaneous expenses. 2 Corporate allocations include centrally managed operational and administrative expenses that are allocated to segments.

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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30 + Details
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