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Reportable Segments (Tables)

9 Months Ended

Sep. 30, 2025

Segment Reporting [Abstract]

Reportable Segments [Table Text Block]

Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended September 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						$	239,835					$	16,141					$	16,256					$	272,232					$	65,414					$	337,646
Net interest income (expense) from internal sources						(60,638)						42,310						27,370						9,042						(9,042)						—
Net interest income						179,197						58,451						43,626						281,274						56,372						337,646
Net loans charged off and provision for credit losses						2,609						1,413						(3)						4,019						(2,019)						2,000
Net interest income after provision for credit losses						176,588						57,038						43,629						277,255						58,391						335,646
Other operating revenue						61,745						35,820						111,516						209,081						1,628						210,709
Personnel expense						51,638						25,681						73,032						150,351						75,996						226,347
Non-personnel expense1						29,601						38,361						29,939						97,901						45,522						143,423
Total other operating expense						81,239						64,042						102,971						248,252						121,518						369,770
Corporate allocations2						17,277						14,326						15,568						47,171						(47,171)						—
Net income before taxes						$	139,817					$	14,490					$	36,606					$	190,913					$	(14,328)					$	176,585
Average assets						$	21,722,491					$	8,372,125					$	11,265,485					$	41,360,101					$	10,331,975					$	51,692,076

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 nine months ended September 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						$	707,023					$	38,344					$	55,852					$	801,219					$	180,844					$	982,063
Net interest income (expense) from internal sources						(173,742)						135,473						77,120						38,851						(38,851)						—
Net interest income						533,281						173,817						132,972						840,070						141,993						982,063
Net loans charged off and provision for credit losses						2,786						3,948						(18)						6,716						(4,716)						2,000
Net interest income after provision for credit losses						530,495						169,869						132,990						833,354						146,709						980,063
Other operating revenue						181,698						113,043						311,502						606,243						(2,395)						603,848
Personnel expense						150,621						77,045						206,586						434,252						220,991						655,243
Non-personnel expense1						87,899						99,709						83,932						271,540						145,019						416,559
Total other operating expense						238,520						176,754						290,518						705,792						366,010						1,071,802
Corporate allocations2						53,492						44,800						43,893						142,185						(142,185)						—
Net income before taxes						$	420,181					$	61,358					$	110,081					$	591,620					$	(79,511)					$	512,109
Average assets						$	21,481,669					$	8,295,564					$	11,400,995					$	41,178,228					$	10,479,666					$	51,657,894

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 September 30, 2024 is as follows (in thousands):

						Commercial						Consumer						Wealth Management						Segment Total						Funds Management and Other						BOK Financial Corporation
Net interest income from external sources						$	273,934					$	5,955					$	5,693					$	285,582					$	22,537					$	308,119
Net interest income (expense) from internal sources						(66,324)						59,308						27,492						20,476						(20,476)						—
Net interest income						207,610						65,263						33,185						306,058						2,061						308,119
Net loans charged off and provision for credit losses						(1,329)						1,779						(159)						291						1,709						2,000
Net interest income after provision for credit losses						208,939						63,484						33,344						305,767						352						306,119
Other operating revenue						59,482						32,367						112,457						204,306						3,886						208,192
Personnel expense						48,740						24,616						66,524						139,880						66,941						206,821
Non-personnel expense1						30,490						33,163						27,015						90,668						43,536						134,204
Total other operating expense						79,230						57,779						93,539						230,548						110,477						341,025
Corporate allocations2						17,010						13,298						13,458						43,766						(43,766)						—
Net income before taxes						$	172,181					$	24,774					$	38,804					$	235,759					$	(62,473)					$	173,286
Average assets						$	21,881,574					$	8,172,256					$	10,566,503					$	40,620,333					$	10,536,702					$	51,157,035

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 nine months ended September 30, 2024 is as follows (in thousands):

						Commercial						Consumer						Wealth Management						Segment Total						Funds Management and Other						BOK Financial Consolidated
Net interest income from external sources						$	834,275					$	19,291					$	4,571					$	858,137					$	39,575					$	897,712
Net interest income (expense) from internal sources						(218,914)						175,271						86,513						42,870						(42,870)						—
Net interest income						615,361						194,562						91,084						901,007						(3,295)						897,712
Net loans charged off and provision for credit losses						8,965						4,834						(174)						13,625						4,375						18,000
Net interest income after provision for credit losses						606,396						189,728						91,258						887,382						(7,670)						879,712
Other operating revenue						164,359						106,132						344,369						614,860						14,737						629,597
Personnel expense						141,401						73,868						193,742						409,011						191,553						600,564
Non-personnel expense1						85,745						92,486						89,299						267,530						150,005						417,535
Total other operating expense						227,146						166,354						283,041						676,541						341,558						1,018,099
Corporate allocations2						52,519						40,862						44,721						138,102						(138,102)						—
Net income before taxes						$	491,090					$	88,644					$	107,865					$	687,599					$	(196,389)					$	491,210
Average assets						$	21,831,765					$	8,069,881					$	10,770,995					40,672,641						$	10,121,955					$	50,794,596

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.

X

- 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

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X

- References

No definition available.

+ Details

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