XML 31 R21.htm IDEA: XBRL DOCUMENT v3.10.0.1

Loans and Allowance for Loan Losses (Tables)

9 Months Ended

Sep. 30, 2018

Receivables [Abstract]

Schedule of Loans Outstanding by Category

The following is a schedule of loans outstanding by category:

		September 30, 2018								December 31, 2017
		Amount				Percent				Amount				Percent
		(Dollars in thousands)
Commercial and financial:
Commercial and industrial		$	1,042,237				21.07	%		$	995,207				21.08	%
Oil & gas production and equipment			98,324				1.99				95,574				2.02
Agriculture			127,904				2.59				141,249				2.99
State and political subdivisions:
Taxable			79,832				1.61				73,827				1.56
Tax-exempt			41,368				0.84				48,626				1.03
Real estate:
Construction			446,046				9.02				437,277				9.26
Farmland			217,191				4.38				195,162				4.13
One to four family residences			972,922				19.66				875,766				18.55
Multifamily residential properties			62,555				1.26				46,030				0.98
Commercial			1,497,894				30.28				1,487,927				31.51
Consumer			323,952				6.55				284,373				6.02
Other (not classified above)			37,303				0.75				40,977				0.87
Total loans		$	4,947,528				100.00	%		$	4,721,995				100.00	%

Summary of Nonperforming and Restructured Assets

The following is a summary of nonperforming and restructured assets:

		September 30,				December 31,
		2018				2017
		(Dollars in thousands)
Past due 90 days or more and still accruing		$	4,073			$	2,893
Nonaccrual			26,880				31,943
Restructured			13,557				4,720
Total nonperforming and restructured loans			44,510				39,556
Other real estate owned and repossessed assets			7,072				4,424
Total nonperforming and restructured assets		$	51,582			$	43,980

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

Loans are segregated into classes based upon the nature of the collateral and the borrower. These classes are used to estimate the allowance for loan losses. 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.

		September 30, 2018				December 31, 2017
		(Dollars in thousands)
Real estate:
Non-residential real estate owner occupied		$	1,526			$	1,108
Non-residential real estate other			7,125				9,809
Residential real estate permanent mortgage			1,043				781
Residential real estate all other			4,911				3,980
Commercial and financial:
Non-consumer non-real estate			6,032				7,785
Consumer non-real estate			416				250
Other loans			427				5,596
Acquired loans			5,400				2,634
Total		$	26,880			$	31,943

Age Analysis of Past Due Loans Segregated by Class of Loans

Loans are considered past due if the required principal and interest payments have not been received as of the date such payments were due. 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 September 30, 2018
Real estate:
Non-residential real estate owner occupied		$	977			$	1,106			$	811			$	2,894			$	627,528			$	630,422			$	90
Non-residential real estate other			4,964				385				172				5,521				1,111,929				1,117,450				57
Residential real estate permanent mortgage			3,910				1,318				961				6,189				322,237				328,426				427
Residential real estate all other			2,034				2,790				2,333				7,157				810,727				817,884				845
Commercial and financial:
Non-consumer non-real estate			2,573				1,469				2,222				6,264				1,263,816				1,270,080				1,070
Consumer non-real estate			1,721				530				552				2,803				317,629				320,432				345
Other loans			514				—				372				886				142,319				143,205				128
Acquired loans			2,927				2,175				4,164				9,266				310,363				319,629				1,111
Total		$	19,620			$	9,773			$	11,587			$	40,980			$	4,906,548			$	4,947,528			$	4,073
As of December 31, 2017
Real estate:
Non-residential real estate owner occupied		$	998			$	68			$	977			$	2,043			$	639,575			$	641,618			$	84
Non-residential real estate other			2,905				271				2,112				5,288				1,121,303				1,126,591				432
Residential real estate permanent mortgage			2,211				403				977				3,591				326,743				330,334				584
Residential real estate all other			1,739				749				1,377				3,865				781,790				785,655				973
Commercial and financial:
Non-consumer non-real estate			2,210				706				1,785				4,701				1,279,704				1,284,405				403
Consumer non-real estate			2,085				670				293				3,048				285,872				288,920				194
Other loans			506				103				3,916				4,525				139,920				144,445				—
Acquired loans			753				192				713				1,658				118,369				120,027				223
Total		$	13,407			$	3,162			$	12,150			$	28,719			$	4,693,276			$	4,721,995			$	2,893

Impaired Loans Segregated by Class of Loans

The following table presents impaired loans, segregated by class of loans. During the period ended September 30, 2018 no material amount of interest income was recognized on impaired loans subsequent to their classification as impaired. During the period ended September 30, 2017, $2.3 million 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 September 30, 2018
Real estate:
Non-residential real estate owner occupied		$	8,187			$	8,063			$	353			$	7,877
Non-residential real estate other			8,262				7,753				333				8,678
Residential real estate permanent mortgage			1,842				1,634				145				1,746
Residential real estate all other			6,762				6,507				2,310				6,678
Commercial and financial:
Non-consumer non-real estate			19,458				12,065				2,234				13,359
Consumer non-real estate			897				825				108				818
Other loans			772				558				43				456
Acquired loans			10,784				7,745				4				7,442
Total		$	56,964			$	45,150			$	5,530			$	47,054
As of December 31, 2017
Real estate:
Non-residential real estate owner occupied		$	2,011			$	1,945			$	141			$	1,858
Non-residential real estate other			10,323				10,240				496				3,975
Residential real estate permanent mortgage			1,745				1,542				146				1,440
Residential real estate all other			5,837				5,549				2,135				5,258
Commercial and financial:
Non-consumer non-real estate			18,101				11,158				2,412				11,131
Consumer non-real estate			545				514				127				541
Other loans			6,092				5,595				178				7,439
Acquired loans			4,737				3,145				12				3,539
Total		$	49,391			$	39,688			$	5,647			$	35,181

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 September 30, 2018
Real estate:
Non-residential real estate owner occupied		$	478,014			$	131,597			$	19,221			$	1,590			$	—			$	630,422
Non-residential real estate other			913,259				181,829				15,238				7,124				—				1,117,450
Residential real estate permanent mortgage			280,194				38,452				8,093				1,687				—				328,426
Residential real estate all other			641,246				156,018				15,000				5,620				—				817,884
Commercial and financial:
Non-consumer non-real estate			980,535				268,882				14,915				5,748				—				1,270,080
Consumer non-real estate			297,516				19,975				2,202				739				—				320,432
Other loans			137,705				5,304				157				39				—				143,205
Acquired loans			188,452				99,686				25,082				6,160				249				319,629
Total		$	3,916,921			$	901,743			$	99,908			$	28,707			$	249			$	4,947,528
As of December 31, 2017
Real estate:
Non-residential real estate owner occupied		$	520,641			$	105,696			$	13,852			$	1,429			$	—			$	641,618
Non-residential real estate other			931,295				178,282				14,290				2,724				—				1,126,591
Residential real estate permanent mortgage			289,200				33,033				6,352				1,749				—				330,334
Residential real estate all other			621,401				149,201				9,418				5,635				—				785,655
Commercial and financial:
Non-consumer non-real estate			1,018,172				234,884				24,322				6,997				30				1,284,405
Consumer non-real estate			268,826				17,499				2,038				557				—				288,920
Other loans			136,617				5,668				1,203				957				—				144,445
Acquired loans			65,685				34,418				17,113				2,811				—				120,027
Total		$	3,851,837			$	758,681			$	88,588			$	22,859			$	30			$	4,721,995

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 September 30, 2018
Real estate:
Non-residential real estate owner occupied		$	6,426			$	(179	)		$	15			$	(164	)		$	164			$	6,426
Non-residential real estate other			10,705				(8	)			—				(8	)			(49	)			10,648
Residential real estate permanent mortgage			3,307				(39	)			—				(39	)			43				3,311
Residential real estate all other			10,123				(71	)			95				24				274				10,421
Commercial and financial:
Non-consumer non-real estate			15,069				(343	)			7				(336	)			(337	)			14,396
Consumer non-real estate			2,839				(294	)			70				(224	)			298				2,913
Other loans			2,328				—				6				6				88				2,422
Acquired loans			1,403				(337	)			6				(331	)			266				1,338
Total		$	52,200			$	(1,271	)		$	199			$	(1,072	)		$	747			$	51,875
Nine Months Ended September 30, 2018
Real estate:
Non-residential real estate owner occupied		$	6,195			$	(198	)		$	16			$	(182	)		$	413			$	6,426
Non-residential real estate other			10,519				(9	)			39				30				99				10,648
Residential real estate permanent mortgage			3,226				(101	)			26				(75	)			160				3,311
Residential real estate all other			9,672				(312	)			101				(211	)			960				10,421
Commercial and financial:
Non-consumer non-real estate			15,334				(652	)			30				(622	)			(316	)			14,396
Consumer non-real estate			2,793				(738	)			194				(544	)			664				2,913
Other loans			2,481				(2	)			30				28				(87	)			2,422
Acquired loans			1,446				(530	)			29				(501	)			393				1,338
Total		$	51,666			$	(2,542	)		$	465			$	(2,077	)		$	2,286			$	51,875

		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 September 30, 2017
Real estate:
Non-residential real estate owner occupied		$	5,685			$	(2	)		$	1			$	(1	)		$	261			$	5,945
Non-residential real estate other			10,480				—				1				1				70				10,551
Residential real estate permanent mortgage			3,148				(90	)			9				(81	)			91				3,158
Residential real estate all other			8,912				(89	)			13				(76	)			503				9,339
Commercial and financial:
Non-consumer non-real estate			13,643				(538	)			24				(514	)			1,838				14,967
Consumer non-real estate			2,706				(238	)			57				(181	)			207				2,732
Other loans			3,006				(47	)			—				(47	)			153				3,112
Acquired loans			1,425				(134	)			7				(127	)			153				1,451
Total		$	49,005			$	(1,138	)		$	112			$	(1,026	)		$	3,276			$	51,255
Nine Months Ended September 30, 2017
Real estate:
Non-residential real estate owner occupied		$	5,602			$	(74	)		$	5			$	(69	)		$	412			$	5,945
Non-residential real estate other			10,793				(26	)			3				(23	)			(219	)			10,551
Residential real estate permanent mortgage			3,129				(246	)			20				(226	)			255				3,158
Residential real estate all other			8,622				(162	)			30				(132	)			849				9,339
Commercial and financial:
Non-consumer non-real estate			12,421				(1,215	)			986				(229	)			2,775				14,967
Consumer non-real estate			2,804				(706	)			140				(566	)			494				2,732
Other loans			4,045				(1,321	)			22				(1,299	)			366				3,112
Acquired loans			1,277				(148	)			65				(83	)			257				1,451
Total		$	48,693			$	(3,898	)		$	1,271			$	(2,627	)		$	5,189			$	51,255

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
		September 30, 2018								December 31, 2017
		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.		$	891			$	5,535			$	656			$	5,539
Non-residential real estate other			978				9,670				751				9,768
Residential real estate permanent mortgage			570				2,741				483				2,743
Residential real estate all other			3,263				7,158				2,761				6,911
Commercial and financial:
Non-consumer non-real estate			3,486				10,910				4,651				10,683
Consumer non-real estate			346				2,567				429				2,364
Other loans			44				2,378				133				2,348
Acquired loans			—				1,338				12				1,434
Total		$	9,578			$	42,297			$	9,876			$	41,790

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
		September 30, 2018												December 31, 2017
		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		$	20,813			$	609,609			$	—			$	15,281			$	626,337			$	—
Non-residential real estate other			22,363				1,095,087				—				17,013				1,109,578				—
Residential real estate permanent mortgage			9,779				318,647				—				8,100				322,234				—
Residential real estate all other			20,620				797,264				—				15,052				770,603				—
Commercial and financial:
Non-consumer non-real estate			20,664				1,249,416				—				31,349				1,253,056				—
Consumer non-real estate			2,958				317,474				—				2,600				286,320				—
Other loans			130				143,075				—				764				143,681				—
Acquired loans			23,916				288,131				7,582				14,464				100,106				5,457
Total		$	121,243			$	4,818,703			$	7,582			$	104,623			$	4,611,915			$	5,457

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:

		Nine Months Ended September 30,
		2018				2017
		(Dollars in thousands)
Other real estate owned		$	2,944			$	1,906
Repossessed assets			842				887
Total		$	3,786			$	2,793

X

- Definition

Schedule of allowance for loan losses by impairment methodology.

+ References

No definition available.

+ Details

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

X

- Definition

Schedule of class of loans by impairment methodology.

+ References

No definition available.

+ Details

Name:	banf_SummaryOfLoansOutstandingByClassOfLoansOnTheBasisOfImpairmentMethodologyTableTextBlock
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=84173941&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 55
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=82894031&loc=SL6953803-111525

Reference 2: 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=84173941&loc=SL6953659-111524

+ 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=84173941&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=84173941&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=84173941&loc=SL6953401-111524

+ Details

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

X

- References

No definition available.

+ 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

+ 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=84173941&loc=d3e5111-111524

+ Details

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