XML 77 R21.htm IDEA: XBRL DOCUMENT v2.4.1.9

Loans and Allowance for Loan Losses (Tables)

3 Months Ended

Mar. 31, 2015

Receivables [Abstract]

Schedule of Loans Outstanding by Category

The following is a schedule of loans outstanding by category:

		March 31, 2015								December 31, 2014								March 31, 2014
		Amount				Percent				Amount				Percent				Amount				Percent
		(Dollars in thousands)
Commercial and financial:
Commercial and industrial		$	747,470				19.38	%		$	745,106				19.30	%		$	676,084				19.09	%
Oil & gas production and equipment			102,342				2.65				104,940				2.72				99,382				2.80
Agriculture			122,186				3.17				132,830				3.44				109,570				3.09
State and political subdivisions:
Taxable			18,055				0.47				20,431				0.53				9,824				0.28
Tax-exempt			25,374				0.66				20,952				0.54				11,219				0.32
Real estate:
Construction			361,976				9.38				356,621				9.24				299,238				8.45
Farmland			145,494				3.77				149,507				3.87				141,059				3.98
One to four family residences			783,810				20.32				775,795				20.09				723,358				20.42
Multifamily residential properties			66,851				1.73				66,766				1.73				60,785				1.72
Commercial			1,192,581				30.91				1,191,477				30.86				1,134,384				32.02
Consumer			259,644				6.73				267,179				6.92				251,651				7.10
Other (not classified above)			31,959				0.83				29,227				0.76				25,716				0.73
Total loans		$	3,857,742				100.00	%		$	3,860,831				100.00	%		$	3,542,270				100.00	%
Loans held for sale (included above)		$	11,103							$	9,433							$	5,231

Summary of Nonperforming and Restructured Assets

The following is a summary of nonperforming and restructured assets:

		March 31,				December 31,				March 31,
		2015				2014				2014
		(Dollars in thousands)
Past due 90 days or more and still accruing		$	1,498			$	1,135			$	910
Nonaccrual			16,562				16,410				17,753
Restructured			16,131				16,515				17,468
Total nonperforming and restructured loans			34,191				34,060				36,131
Other real estate owned and repossessed assets			6,418				8,079				7,590
Total nonperforming and restructured assets		$	40,609			$	42,139			$	43,721
Nonperforming and restructured loans to total loans			0.89	%			0.88	%			1.02	%
Nonperforming and restructured assets to total assets			0.62	%			0.64	%			0.69	%

Summary of Amounts Included in Nonaccrual Loans Segregated by Class of Loans

The following table is a summary of amounts included in nonaccrual loans, segregated by class of loans. Residential real estate refers to one-to-four family real estate.

		March 31, 2015				March 31, 2014
		(Dollars in thousands)
Real estate:
Non-residential real estate owner occupied		$	408			$	448
Non-residential real estate other			5,113				5,779
Residential real estate permanent mortgage			641				689
Residential real estate all other			1,730				958
Commercial and financial:
Non-consumer non-real estate			2,215				1,287
Consumer non-real estate			177				165
Other loans			1,752				1,198
Acquired loans			4,526				7,229
Total		$	16,562			$	17,753

Age Analysis of Past Due Loans Segregated by Class of Loans

The following table presents an age analysis of past due loans, segregated by class of loans:

		Age Analysis of Past Due Loans
		30-59 Days Past Due				60-89 Days Past Due				90 Days and Greater				Total Past Due Loans				Current Loans				Total Loans				Accruing Loans 90 Days or More Past Due
		(Dollars in thousands)
As of March 31, 2015
Real estate:
Non-residential real estate owner occupied		$	417			$	—			$	258			$	675			$	486,183			$	486,858			$	60
Non-residential real estate other			4,597				—				825				5,422				951,760				957,182				—
Residential real estate permanent mortgage			1,922				403				337				2,662				310,115				312,777				49
Residential real estate all other			1,732				477				1,320				3,529				636,092				639,621				464
Commercial and financial:
Non-consumer non-real estate			3,413				239				1,127				4,779				958,831				963,610				250
Consumer non-real estate			1,678				668				272				2,618				239,584				242,202				201
Other loans			1,373				452				1,075				2,900				162,228				165,128				352
Acquired loans			2,025				194				1,400				3,619				86,745				90,364				122
Total		$	17,157			$	2,433			$	6,614			$	26,204			$	3,831,538			$	3,857,742			$	1,498
As of March 31, 2014
Real estate:
Non-residential real estate owner occupied		$	518			$	—			$	298			$	816			$	457,978			$	458,794			$	96
Non-residential real estate other			4,978				—				935				5,913				873,592				879,505				—
Residential real estate permanent mortgage			1,391				476				458				2,325				270,879				273,204				76
Residential real estate all other			1,101				173				543				1,817				565,930				567,747				86
Commercial and financial:
Non-consumer non-real estate			2,599				150				929				3,678				824,361				828,039				18
Consumer non-real estate			1,561				526				260				2,347				223,615				225,962				218
Other loans			1,569				—				1,071				2,640				145,571				148,211				—
Acquired loans			2,916				712				3,874				7,502				153,306				160,808				416
Total		$	16,633			$	2,037			$	8,368			$	27,038			$	3,515,232			$	3,542,270			$	910

Impaired Loans Segregated by Class of Loans

The following table presents impaired loans, segregated by class of loans. No material amount of interest income was recognized on impaired loans subsequent to their classification as impaired.

		Impaired Loans
		Unpaid Principal Balance				Recorded Investment with Allowance				Related Allowance				Average Recorded Investment
		(Dollars in thousands)
As of March 31, 2015
Real estate:
Non-residential real estate owner occupied		$	574			$	499			$	18			$	516
Non-residential real estate other			22,834				20,784				1,338				21,133
Residential real estate permanent mortgage			1,034				803				60				916
Residential real estate all other			2,503				2,279				313				2,393
Commercial and financial:
Non-consumer non-real estate			2,797				2,465				614				2,129
Consumer non-real estate			566				553				107				582
Other loans			2,204				2,105				49				2,322
Acquired loans			8,488				5,475				—				5,763
Total		$	41,000			$	34,963			$	2,499			$	35,754
As of March 31, 2014
Real estate:
Non-residential real estate owner occupied		$	688			$	601			$	29			$	642
Non-residential real estate other			24,355				22,680				1,734				22,915
Residential real estate permanent mortgage			1,068				836				88				918
Residential real estate all other			1,318				1,139				218				1,335
Commercial and financial:
Non-consumer non-real estate			1,824				1,491				427				1,449
Consumer non-real estate			548				527				134				572
Other loans			1,215				1,198				207				1,278
Acquired loans			20,179				13,361				189				9,744
Total		$	51,195			$	41,833			$	3,026			$	38,853

Internal Loan Grading by Class of Loans

The following table presents internal loan grading by class of loans:

		Internal Loan Grading
		Grade
			1				2				3				4				5			Total
		(Dollars in thousands)
As of March 31, 2015
Real estate:
Non-residential real estate owner occupied		$	403,255			$	77,545			$	5,590			$	468			$	—			$	486,858
Non-residential real estate other			794,097				127,716				30,255				5,114				—				957,182
Residential real estate permanent mortgage			276,186				29,103				6,743				745				—				312,777
Residential real estate all other			526,322				100,008				11,216				2,075				—				639,621
Commercial and financial:
Non-consumer non-real estate			811,529				125,609				24,107				2,365				—				963,610
Consumer non-real estate			227,722				12,321				1,716				443				—				242,202
Other loans			158,895				5,116				779				338				—				165,128
Acquired loans			42,540				33,670				9,358				4,503				293				90,364
Total		$	3,240,546			$	511,088			$	89,764			$	16,051			$	293			$	3,857,742
As of March 31, 2014
Real estate:
Non-residential real estate owner occupied		$	381,290			$	70,949			$	6,052			$	503			$	—			$	458,794
Non-residential real estate other			724,181				129,390				20,155				5,779				—				879,505
Residential real estate permanent mortgage			240,653				25,074				6,610				867				—				273,204
Residential real estate all other			474,152				86,033				6,495				1,067				—				567,747
Commercial and financial:
Non-consumer non-real estate			673,757				147,625				5,350				1,307				—				828,039
Consumer non-real estate			212,492				11,388				1,655				427				—				225,962
Other loans			144,870				2,375				736				230				—				148,211
Acquired loans			92,581				48,073				12,091				7,917				146				160,808
Total		$	2,943,976			$	520,907			$	59,144			$	18,097			$	146			$	3,542,270

Activity in All by Class of Loans

The following table details activity in the ALL by class of loans for the period presented. Allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories.

		ALL
		Balance at beginning of period				Charge- offs				Recoveries				Net charge-offs				Provisions charged to operations				Balance at end of period
		(Dollars in thousands)
Three Months Ended March 31, 2015
Real estate:
Non-residential real estate owner occupied		$	4,406			$	(1	)		$	1			$	—			$	55			$	4,461
Non-residential real estate other			9,616				—				—				—				282				9,898
Residential real estate permanent mortgage			2,948				(40	)			9				(31	)			67				2,984
Residential real estate all other			6,269				(68	)			5				(63	)			372				6,578
Commercial and financial:
Non-consumer non-real estate			12,771				(153	)			31				(122	)			419				13,068
Consumer non-real estate			2,404				(127	)			15				(112	)			35				2,327
Other loans			2,359				(213	)			9				(204	)			86				2,241
Acquired loans			116				(160	)			26				(134	)			18				-
Total		$	40,889			$	(762	)		$	96			$	(666	)		$	1,334			$	41,557

		ALL
		Balance at beginning of period				Charge- offs				Recoveries				Net charge-offs				Provisions charged to operations				Balance at end of period
		(Dollars in thousands)
Three Months Ended March 31, 2014
Real estate:
Non-residential real estate owner occupied		$	4,827			$	(4	)		$	31			$	27			$	158			$	5,012
Non-residential real estate other			11,026				—				3				3				(344	)			10,685
Residential real estate permanent mortgage			2,825				(130	)			10				(120	)			532				3,237
Residential real estate all other			6,708				(49	)			4				(45	)			(178	)			6,485
Commercial and financial:
Non-consumer non-real estate			8,977				(70	)			14				(56	)			782				9,703
Consumer non-real estate			2,556				(140	)			62				(78	)			95				2,573
Other loans			1,991				(64	)			17				(47	)			128				2,072
Acquired loans			124				(17	)			5				(12	)			45				157
Total		$	39,034			$	(474	)		$	146			$	(328	)		$	1,218			$	39,924

Allowance for Loan Losses Outstanding by Impairment Methodology

The following table details the amount of ALL by class of loans for the period presented, detailed on the basis of the impairment methodology used by the Company.

		ALL
		March 31, 2015								March 31, 2014
		Individually evaluated for impairment				Collectively evaluated for impairment				Individually evaluated for impairment				Collectively evaluated for impairment
		(Dollars in thousands)
Real estate:
Non-residential real estate owner occupied.		$	227			$	4,234			$	361			$	4,651
Non-residential real estate other			1,885				8,013				1,929				8,756
Residential real estate permanent mortgage			396				2,588				588				2,649
Residential real estate all other			1,067				5,511				733				5,752
Commercial and financial:
Non-consumer non-real estate			4,935				8,133				1,133				8,570
Consumer non-real estate			346				1,981				389				2,184
Other loans			42				2,199				242				1,830
Acquired loans			—				—				—				157
Total		$	8,898			$	32,659			$	5,375			$	34,549

Loans Outstanding by Impairment Methodology

The following table details the loans outstanding by class of loans for the period presented, on the basis of the impairment methodology used by the Company.

		Loans
		March 31, 2015												March 31, 2014
		Individually evaluated for impairment				Collectively evaluated for impairment				Loans acquired with deteriorated credit quality				Individually evaluated for impairment				Collectively evaluated for impairment				Loans acquired with deteriorated credit quality
		(Dollars in thousands)
Real estate:
Non-residential real estate owner occupied		$	6,058			$	480,800			$	—			$	6,555			$	452,239			$	—
Non-residential real estate other			35,369				921,813				—				25,934				853,571				—
Residential real estate permanent mortgage			7,488				305,289				—				7,477				265,727				—
Residential real estate all other			13,291				626,330				—				7,562				560,185				—
Commercial and financial:
Non-consumer non-real estate			26,472				937,138				—				6,657				821,382				—
Consumer non-real estate			2,161				240,041				—				2,082				223,880				—
Other loans			139				164,989				—				308				147,903				—
Acquired loans			—				76,210				14,154				—				140,654				20,154
Total		$	90,978			$	3,752,610			$	14,154			$	56,575			$	3,465,541			$	20,154

Transfers from Loans to Other Real Estate Owned and Repossessed Assets

Transfers from loans to other real estate owned and repossessed assets during the periods presented, are summarized as follows:

		Three Months Ended March 31,
		2015				2014
		(Dollars in thousands)
Other real estate owned		$	260			$	66
Repossessed assets			220				327
Total		$	480			$	393

X

- Definition

Activity in all by class of loans.

+ References

No definition available.

+ Details

Name:	banf_ActivityInAllByClassOfLoansTableTextBlock
Namespace Prefix:	banf_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of allowance for loan losses and loans by impairment methodology and type of loans.

+ References

No definition available.

+ Details

Name:	banf_ScheduleOfAllowanceForLoanLossesAndLoansByImpairmentMethodologyAndTypeOfLoansTableTextBlock
Namespace Prefix:	banf_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Summary of nonperforming and restructured assets.

+ References

No definition available.

+ Details

Name:	banf_SummaryOfNonperformingAndRestructuredAssetsTableTextBlock
Namespace Prefix:	banf_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 11B

-URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953423-111524

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 29

-URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953659-111524



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 55

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=32702940&loc=SL6953803-111525

+ Details

Name:	us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of impaired financing receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=35738203&loc=d3e5212-111524

+ Details

Name:	us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7

-URI http://asc.fasb.org/extlink&oid=35738203&loc=d3e5111-111524



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7A

-URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953401-111524

+ Details

Name:	us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_ReceivablesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.3,4)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3, 4

-Article 5

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of supplemental cash flow information for the periods presented.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7

-URI http://asc.fasb.org/extlink&oid=35738203&loc=d3e5111-111524

+ Details

Name:	us-gaap_ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration