BOK FINANCIAL CORP ET AL, 10-K filed on 2/27/2013
Annual Report
Document And Entity Information (USD $)
12 Months Ended
Dec. 31, 2012
Document and Entity Information [Abstract]
 
Entity Registrant Name
BOK FINANCIAL CORP ET AL 
Entity Central Index Key
0000875357 
Current Fiscal Year End Date
--12-31 
Entity Well-known Seasoned Issuer
Yes 
Entity Voluntary Filers
Yes 
Entity Current Reporting Status
Yes 
Entity Filer Category
Large Accelerated Filer 
Entity Public Float
$ 1,500,000,000 
Entity Common Stock, Shares Outstanding
68,369,705 
Document Fiscal Year Focus
2012 
Document Fiscal Period Focus
Q4 
Document Type
10-K 
Amendment Flag
false 
Document Period End Date
Dec. 31, 2012 
Consolidated Statements of Earnings (Unaudited) (USD $)
In Thousands, except Share data, unless otherwise specified
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Interest revenue
 
 
 
Loans
$ 513,429 
$ 504,989 
$ 522,559 
Residential mortgage loans held for sale
8,185 
6,492 
9,261 
Trading securities
1,419 
1,836 
2,172 
Investment securities, Taxable securities
16,848 
12,581 
7,229 
Investment securities, Tax-exempt securities
3,577 
4,768 
6,402 
Total investment securities
20,425 
17,349 
13,631 
Available for sale securities, Taxable securities
237,235 
259,871 
283,583 
Available for sale securities, Tax-exempt securities
2,487 
2,394 
2,446 
Total available for sale securities
239,722 
262,265 
286,029 
Fair value option securities
8,456 
18,649 
17,403 
Funds sold and resell agreements
12 
15 
27 
Total interest revenue
791,648 
811,595 
851,082 
Interest expense
 
 
 
Deposits
67,013 
88,890 
106,265 
Borrowed funds
6,531 
8,826 
13,334 
Subordinated debentures
13,778 
22,385 
22,431 
Total interest expense
87,322 
120,101 
142,030 
Net interest revenue
704,326 
691,494 
709,052 
Provision for credit losses
(22,000)
(6,050)
105,139 
Net interest revenue after provision for credit losses
726,326 
697,544 
603,913 
Other operating revenue
 
 
 
Brokerage and trading revenue
126,930 
104,181 
101,471 
Transaction card revenue
107,985 
116,757 
112,302 
Trust fees and commissions
80,053 
73,290 
68,976 
Deposit service charges and fees
98,917 
95,872 
103,611 
Mortgage banking revenue
169,302 
91,643 
87,600 
Bank-owned life insurance
11,089 
11,280 
12,066 
Other revenue
37,827 
35,620 
30,368 
Total fees and commissions
632,103 
528,643 
516,394 
Gain (loss) on assets, net
(1,415)
4,156 
(4,011)
Gain (loss) on derivatives, net
(301)
2,686 
4,271 
Gain on fair value option securities, net
9,230 
24,413 
7,331 
Gain on available for sale securities, net
33,845 
34,144 
21,882 
Total other-than-temporary impairment losses
(1,144)
(10,578)
(29,960)
Portion of loss recognized in (reclassified from) other comprehensive income
(6,207)
(12,929)
2,151 
Net impairment losses recognized in earnings
(7,351)
(23,507)
(27,809)
Total other operating revenue
666,111 
570,535 
518,058 
Other operating expense
 
 
 
Personnel
491,033 
429,986 
401,864 
Business promotion
23,338 
20,549 
17,726 
Contribution to BOKF Foundation
2,062 
4,000 
0 
Professional fees and services
34,015 
28,798 
30,217 
Net occupancy and equipment
66,726 
64,611 
63,969 
Insurance
15,356 
16,799 
24,320 
Data processing and communications
98,904 
97,976 
87,752 
Printing, postage and supplies
14,228 
14,085 
13,665 
Net losses and expenses of repossessed assets
20,528 
23,715 
34,483 
Amortization of intangible assets
2,927 
3,583 
5,336 
Mortgage banking costs
44,334 
37,621 
43,172 
Change in fair value of mortgage servicing rights
9,210 
40,447 
(3,661)
Other expense
26,912 
37,574 
31,477 
Total other operating expense
849,573 
819,744 
750,320 
Income before taxes
542,864 
448,335 
371,651 
Federal and state income tax
188,740 
158,511 
123,357 
Net income
354,124 
289,824 
248,294 
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest
2,933 
3,949 
1,540 
Net income attributable to non-controlling interest
2,933 
3,949 
1,540 
Net income attributable to BOK Financial Corp. shareholders
$ 351,191 
$ 285,875 
$ 246,754 
Earnings per share:
 
 
 
Basic (in dollars per share)
$ 5.15 
$ 4.18 
$ 3.63 
Diluted (in dollars per share)
$ 5.13 
$ 4.17 
$ 3.61 
Average shares used in computation:
 
 
 
Basic (in shares)
67,684,043 
67,787,676 
67,627,735 
Diluted (in shares)
67,964,940 
68,038,763 
67,831,734 
Dividends declared per share (in dollars per share)
$ 2.47 
$ 1.13 
$ 0.99 
Consolidated Statements of Comprehensive Income (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Statement of Other Comprehensive Income [Abstract]
 
 
 
Net income
$ 354,124 
$ 289,824 
$ 248,294 
Other Comprehensive Income (Loss), before Tax [Abstract]
 
 
 
Net change in unrealized gain (loss)
66,197 
47,287 
185,463 
Other-than-temporary impairment losses recognized in earnings
7,351 
23,507 
27,809 
Reclassification adjustment for net (gains) losses realized and included in earnings
(33,392)
(33,840)
(21,618)
Amortization of unrealized gain on investment securities transferred from available for sale
(6,601)
(1,357)
0 
Other comprehensive income before income taxes
33,555 
35,597 
191,654 
Other Comprehensive Income (Loss), Tax
(12,614)
(14,457)
(73,075)
Other Comprehensive Income (Loss), Net of Tax
20,941 
21,140 
118,579 
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest
375,065 
310,964 
366,873 
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest
2,933 
3,949 
1,540 
Comprehensive Income (Loss), Net of Tax, Attributable to Parent
$ 372,132 
$ 307,015 
$ 365,333 
Consolidated Balance Sheets (Unaudited) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2012
Dec. 31, 2011
Assets
 
 
Cash and due from banks
$ 1,266,834 
$ 976,191 
Funds sold and resell agreements
19,405 
10,174 
Trading securities
214,102 
76,800 
Investment securities
499,534 1
439,236 2
Available for sale securities
11,287,221 
10,179,365 
Fair value option securities
284,296 
651,226 
Residential mortgage loans held for sale
293,762 
188,125 
Loans
12,311,456 
11,269,743 
Less allowance for loan losses
(215,507)
(253,481)
Loans, net of allowance
12,095,949 
11,016,262 
Premises and Equipment, net
265,920 
262,735 
Receivables
114,185 
123,257 
Goodwill
361,979 
335,601 
Intangible assets, net
28,192 
10,219 
Mortgage servicing rights, net
100,812 
86,783 
Real estate and other repossessed assets
103,791 
122,753 
Bankers' acceptances
605 
1,881 
Derivative contracts
338,106 
293,859 
Cash surrender value of bank-owned life insurance
274,531 
263,318 
Receivable on unsettled securities trades
211,052 
75,151 
Other assets
388,355 
381,010 
Total assets
28,148,631 
25,493,946 
Noninterest-bearing demand deposits
8,038,286 
5,799,785 
Interest-bearing deposits:
 
 
Transaction
9,888,038 
9,354,456 
Savings
284,744 
226,357 
Time
2,967,992 
3,381,982 
Total deposits
21,179,060 
18,762,580 
Funds purchased
1,167,416 
1,063,318 
Repurchase agreements
887,030 
1,233,064 
Other borrowings
651,775 
74,485 
Subordinated debentures
347,633 
398,881 
Accrued interest, taxes and expense
176,678 
149,508 
Bankers' acceptances
605 
1,881 
Derivative contracts
283,589 
236,522 
Due on unsettled securities trades
297,453 
653,371 
Other liabilities
163,711 
133,684 
Total liabilities
25,154,950 
22,707,294 
Shareholders' equity:
 
 
Common stock
4 
4 
Capital surplus
859,278 
818,817 
Retained earnings
2,137,541 
1,953,332 
Treasury stock
(188,883)
(150,664)
Accumulated other comprehensive income
149,920 
128,979 
Total shareholders' equity
2,957,860 
2,750,468 
Non-controlling interest
35,821 
36,184 
Total equity
2,993,681 
2,786,652 
Total liabilities and equity
$ 28,148,631 
$ 25,493,946 
Consolidated Balance Sheets (Parenthetical) (Unaudited) (USD $)
In Thousands, except Share data, unless otherwise specified
Dec. 31, 2012
Dec. 31, 2011
Investment securities
 
 
Investment securities, fair value
$ 528,458 
$ 462,657 
Real Estate Owned, Valuation Allowance
$ 36,873 
$ 32,911 
Shareholders' equity:
 
 
Common stock, par value (in dollars per share)
$ 0.00006 
$ 0.00006 
Common stock, authorized (in shares)
2,500,000,000 
2,500,000,000 
Common stock, shares issued (in shares)
72,415,346 
71,533,354 
Common stock, shares outstanding (in shares)
72,415,346 
71,533,354 
Treasury stock, shares at cost (in shares)
4,087,995 
3,380,310 
Consolidated Statements of Changes in Equity (Unaudited) (USD $)
In Thousands, except Share data
Total
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Member]
Capital Surplus [Member]
Retained Earnings [Member]
Treasury Stock [Member]
Total shareholders' Equity [Member]
Non-Controlling Interest [Member]
Balances at Dec. 31, 2009
$ 2,225,374 
$ 4 
$ (10,740)
$ 758,723 
$ 1,563,683 
$ (105,857)
$ 2,205,813 
$ 19,561 
Balances (in shares) at Dec. 31, 2009
 
70,312,000 
 
 
 
2,509,000 
 
 
Net income
248,294 
 
 
 
246,754 
 
246,754 
1,540 
Other comprehensive income
118,579 
 
118,579 
 
 
 
118,579 
0 
Exercise of stock options (in shares)
 
504,000 
 
 
 
99,000 
 
 
Exercise of stock options
8,552 
 
 
15,497 
 
(6,945)
8,552 
 
Tax benefit on exercise of stock options
425 
 
 
425 
 
 
425 
 
Stock-based compensation
8,160 
 
 
8,160 
 
 
8,160 
 
Cash dividends on common stock
(66,557)
 
 
 
(66,557)
 
(66,557)
 
Capital calls and distributions, net
1,051 
 
 
 
 
 
 
1,051 
Balances at Dec. 31, 2010
2,543,878 
4 
107,839 
782,805 
1,743,880 
(112,802)
2,521,726 
22,152 
Balances (in shares) at Dec. 31, 2010
 
70,816,000 
 
 
 
2,608,000 
 
 
Net income
289,824 
 
 
 
285,875 
 
285,875 
3,949 
Other comprehensive income
21,140 
 
21,140 
 
 
 
21,140 
0 
Treasury stock purchases (in shares)
 
 
 
 
 
562,000 
 
 
Treasury stock purchases
(26,446)
 
 
 
 
(26,446)
(26,446)
 
Exercise of stock options (in shares)
 
717,000 
 
 
 
210,000 
 
 
Exercise of stock options
14,541 
 
 
25,957 
 
(11,416)
14,541 
 
Tax benefit on exercise of stock options
659 
 
 
659 
 
 
659 
 
Stock-based compensation
9,396 
 
 
9,396 
 
 
9,396 
 
Cash dividends on common stock
(76,423)
 
 
 
(76,423)
 
(76,423)
 
Capital calls and distributions, net
10,083 
 
 
 
 
 
 
10,083 
Balances at Dec. 31, 2011
2,786,652 
4 
128,979 
818,817 
1,953,332 
(150,664)
2,750,468 
36,184 
Balances (in shares) at Dec. 31, 2011
 
71,533,000 
 
 
 
3,380,000 
 
 
Net income
354,124 
 
 
 
351,191 
 
351,191 
2,933 
Other comprehensive income
20,941 
 
20,941 
 
 
 
20,941 
0 
Treasury stock purchases (in shares)
 
 
 
 
 
384,000 
 
 
Treasury stock purchases
(20,558)
 
 
 
 
(20,558)
(20,558)
 
Exercise of stock options (in shares)
 
882,000 
 
 
 
324,000 
 
 
Exercise of stock options
14,650 
 
 
32,311 
 
(17,661)
14,650 
 
Tax benefit on exercise of stock options
120 
 
 
120 
 
 
120 
 
Stock-based compensation
8,030 
 
 
8,030 
 
 
8,030 
 
Cash dividends on common stock
(166,982)
 
 
 
(166,982)
 
(166,982)
 
Acquisition of non-controlling interest
1,645 
 
 
 
 
 
 
1,645 
Capital calls and distributions, net
4,941 
 
 
 
 
 
 
(4,941)
Balances at Dec. 31, 2012
$ 2,993,681 
$ 4 
$ 149,920 
$ 859,278 
$ 2,137,541 
$ (188,883)
$ 2,957,860 
$ 35,821 
Balances (in shares) at Dec. 31, 2012
 
72,415,000 
 
 
 
4,088,000 
 
 
Consolidated Statements of Cash Flows (Unaudited) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Cash Flows From Operating Activities:
 
 
 
Net income
$ 354,124 
$ 289,824 
$ 248,294 
Adjustments to reconcile net income to net cash provided by operating activities:
 
 
 
Provision for credit losses
(22,000)
(6,050)
105,139 
Change in fair value of mortgage servicing rights
9,210 
40,447 
(3,661)
Unrealized gains from derivatives
(984)
(9,651)
(18,882)
Tax benefit on exercise of stock options
(120)
(659)
(425)
Change in bank-owned life insurance
(11,089)
(11,280)
(12,066)
Stock-based compensation
8,030 
9,396 
8,160 
Depreciation and amortization
54,935 
49,967 
58,987 
Net amortization of securities discounts and premiums
87,769 
112,227 
105,680 
Net realized losses (gains) on financial instruments and other assets
(135,696)
(3,589)
1,420 
Mortgage loans originated for resale
(3,708,350)
(2,293,436)
(2,256,943)
Proceeds from sale of mortgage loans held for resale
3,731,830 
2,369,895 
2,246,228 
Capitalized mortgage servicing rights
(42,191)
(26,251)
(27,603)
Change in trading and fair value option securities
226,144 
(247,386)
(139,319)
Change in receivables
9,244 
24,236 
(40,118)
Change in other assets
10,999 
16,469 
9,023 
Change in accrued interest, taxes and expense
23,424 
63,827 
22,227 
Change in other liabilities
(3,429)
(50,198)
59,037 
Net cash provided by operating activities
591,850 
327,788 
365,178 
Cash Flows From Investing Activities:
 
 
 
Proceeds from maturities or redemptions of investment securities
111,511 
68,020 
111,976 
Proceeds from maturities or redemptions of available for sale securities
4,456,363 
3,650,900 
3,185,131 
Purchases of investment securities
(172,327)
(37,085)
(211,312)
Purchases of available for sale securities
(7,334,843)
(7,504,261)
(5,565,931)
Proceeds from sales of available for sale securities
1,744,662 
2,725,760 
2,013,620 
Change in amount receivable on unsettled securities transactions
(135,901)
59,908 
(135,059)
Loans originated net of principal collected
(1,077,075)
(598,499)
469,223 
Net proceeds from (payments on) derivative asset contracts
(13,273)
4,994 
201,289 
Acquisitions, net of cash acquired
(23,615)
0 
0 
Proceeds from disposition of assets
170,907 
122,314 
38,640 
Purchases of assets
(94,756)
(56,195)
(64,916)
Net cash provided by (used in) investing activities
(2,368,347)
(1,564,144)
42,661 
Net Cash Provided by (Used in) Financing Activities [Abstract]
 
 
 
Net change in demand deposits, transaction deposits and savings accounts
2,830,470 
1,710,705 
1,919,658 
Net change in time deposits
(413,990)
(127,026)
(257,586)
Net payments or proceeds on derivative liability contracts
(7,560)
15,674 
(194,831)
Net change in derivative margin accounts
39,237 
(102,262)
70,340 
Change in amount due on unsettled security transactions
(355,918)
492,946 
(51,910)
Issuance of common and treasury stock, net
14,650 
14,541 
8,552 
Sale of non-controlling interest
300 
0 
0 
Tax benefit on exercise of stock options
120 
659 
425 
Repurchase of common stock
(20,558)
(26,446)
0 
Dividends paid
(166,982)
(76,423)
(66,557)
Net cash provided by (used in) financing activities
2,076,671 
953,317 
(59,651)
Net decrease in cash and cash equivalents
299,874 
(283,039)
348,188 
Cash and cash equivalents at beginning of period
986,365 
1,269,404 
921,216 
Cash and cash equivalents at end of period
1,286,239 
986,365 
1,269,404 
Cash paid for interest
90,137 
122,166 
144,095 
Cash paid for taxes
158,703 
156,465 
133,551 
Net loans transferred to real estate and other repossessed assets
133,502 
87,476 
72,845 
Residential mortgage loans guaranteed by U.S. government agencies that became elgible fo repurchase during the year
121,432 
154,134 
0 
Conveyance of other real estate owned guaranteed by U.S. government agencies
89,223 
14,501 
0 
Parent Company and other non-bank subsidiaries [Member]
 
 
 
Net Cash Provided by (Used in) Financing Activities [Abstract]
 
 
 
Net change in other borrowings
10,500 
(7,217)
0 
Subsidiary Bank [Member]
 
 
 
Net Cash Provided by (Used in) Financing Activities [Abstract]
 
 
 
Net change in other borrowings
200,107 
(941,834)
(1,487,742)
Repayment of subordinated debt
$ (53,705)
$ 0 
$ 0 
Derivatives
Derivatives
(3) Derivatives
 
The following table summarizes the fair values of derivative contracts recorded as “derivative contracts” assets and liabilities in the balance sheet at December 31, 2012 (in thousands):
 
 
Gross Basis
 
Net Basis²
 
 
Assets
 
Liabilities
 
Assets
 
Liabilities
 
 
Notional¹
 
Fair Value
 
Notional¹
 
Fair Value
 
Fair Value
 
Fair Value
Customer risk management programs:
 
 
 
 
 
 
 
 
 
 
 
 
Interest rate contracts3
 
 
 
 
 
 
 
 
 
 
 
 
To-be-announced mortgage-backed securities
 
$
12,850,805

 
$
46,113

 
$
13,239,078

 
$
43,064

 
$
30,457

 
$
27,408

Interest rate swaps
 
1,319,827

 
72,201

 
1,319,827

 
72,724

 
72,201

 
72,724

Energy contracts
 
1,346,780

 
82,349

 
1,334,349

 
83,654

 
37,864

 
39,169

Agricultural contracts
 
212,434

 
3,638

 
212,135

 
3,571

 
474

 
407

Foreign exchange contracts
 
180,318

 
180,318

 
179,852

 
179,852

 
180,318

 
179,852

Equity option contracts
 
211,941

 
12,593

 
211,941

 
12,593

 
12,593

 
12,593

Total customer derivative before cash collateral
 
16,122,105

 
397,212

 
16,497,182

 
395,458

 
333,907

 
332,153

Less: cash collateral
 
—

 
—

 
—

 
—

 
(3,464
)
 
(49,369
)
Total customer derivatives
 
16,122,105

 
397,212

 
16,497,182

 
395,458

 
330,443

 
282,784

Interest rate risk management programs
 
66,000

 
7,663

 
50,000

 
805

 
7,663

 
805

Total derivative contracts
 
$
16,188,105

 
$
404,875

 
$
16,547,182

 
$
396,263

 
$
338,106

 
$
283,589

1 
Notional amounts for commodity contracts are converted into dollar-equivalent amounts based on dollar prices at the inception of the contract.
2 
Derivative contracts are recorded on a net basis in the balance sheet in recognition of master netting agreements that enable the Company to settle all derivative positions with a given counterparty in total and to offset the net derivative position with the related cash collateral.
3 
Includes interest rate swaps used by borrowers to modify interest rate terms of their loans and to be announced securities used by mortgage banking customers to hedge their loan production.
 
When bilateral netting agreements exist between the Company and its counterparties that create a single legal claim or obligation to pay or receive the net amount in settlement of the individual derivative contracts, the Company reports derivative assets and liabilities on a net by counterparty basis.

Derivative contracts may also require the Company to provide or receive cash margin as collateral for derivative assets and liabilities. Derivative assets and liabilities are reported net of cash margin when certain conditions are met. As of December 31, 2012, a decrease in credit rating to below investment grade would increase our obligation to post cash margin on existing contracts by approximately $35 million.
 
The following table summarizes the fair values of derivative contracts recorded as “derivative contracts” assets and liabilities in the balance sheet at December 31, 2011 (in thousands):
 
 
Gross Basis
 
Net Basis²
 
 
Assets
 
Liabilities
 
Assets
 
Liabilities
 
 
Notional¹
 
Fair Value
 
Notional¹
 
Fair Value
 
Fair Value
 
Fair Value
Customer risk management programs:
 
 
 
 
 
 
 
 
 
 
 
 
Interest rate contracts3
 
 
 
 
 
 
 
 
 
 
 
 
To-be-announced residential mortgage-backed securities
 
$
9,118,627

 
$
101,189

 
$
9,051,627

 
$
99,211

 
$
68,519

 
$
66,541

Interest rate swaps
 
1,272,617

 
81,261

 
1,272,617

 
81,891

 
81,261

 
81,891

Energy contracts
 
1,554,400

 
158,625

 
1,799,367

 
171,050

 
62,945

 
75,370

Agricultural contracts
 
146,252

 
4,761

 
148,924

 
4,680

 
782

 
701

Foreign exchange contracts
 
73,153

 
73,153

 
72,928

 
72,928

 
73,153

 
72,928

Equity option contracts
 
208,647

 
12,508

 
208,647

 
12,508

 
12,508

 
12,508

Total customer derivative before cash collateral
 
12,373,696

 
431,497

 
12,554,110

 
442,268

 
299,168

 
309,939

Less: cash collateral
 
—

 
—

 
—

 
—

 
(11,690
)
 
(73,712
)
Total customer derivatives
 
12,373,696

 
431,497

 
12,554,110

 
442,268

 
287,478

 
236,227

Interest rate risk management programs
 
44,000

 
6,381

 
25,000

 
295

 
6,381

 
295

Total derivative contracts
 
$
12,417,696

 
$
437,878

 
$
12,579,110

 
$
442,563

 
$
293,859

 
$
236,522

1 
Notional amounts for commodity contracts are converted into dollar-equivalent amounts based on dollar prices at the inception of the contract.
2 
Derivative contracts are recorded on a net basis in the balance sheet in recognition of master netting agreements that enable the Company to settle all derivative positions with a given counterparty in total and to offset the net derivative position with the related cash collateral.
3 
Includes interest rate swaps used by borrowers to modify interest rate terms of their loans and to be announced securities used by mortgage banking customers to hedge their loan production.


The following summarizes the pre-tax net gains (losses) on derivative instruments and where they are recorded in the Consolidated Statement of Earnings (in thousands):
 
 
Year Ended
 
 
December 31, 2012
 
December 31, 2011
 
December 31, 2010
 
 
Brokerage
and Trading Revenue
 
Gain (Loss)
on Derivatives, Net
 
Brokerage
and Trading
Revenue
 
Gain (Loss)
on Derivatives,
Net
 
Brokerage
and Trading
Revenue
 
Gain (Loss)
on Derivatives,
Net
Customer Risk Management Programs:
 
 
 
 
 
 
 
 
 
 
 
 
Interest rate contracts
 
 
 
 
 
 
 
 
 
 
 
 
To-be-announced residential mortgage-backed securities
 
$
1,070

 
$
—

 
$
(4,047
)
 
$
—

 
$
1,685

 
$
—

Interest rate swaps
 
3,458

 
—

 
3,193

 


 
1,099

 
—

Energy contracts
 
8,171

 
—

 
5,262

 
—

 
7,951

 
—

Agricultural contracts
 
382

 
—

 
341

 
—

 
629

 
—

Foreign exchange contracts
 
612

 
—

 
565

 
—

 
375

 
—

Equity option contracts
 
—

 
—

 
—

 
—

 
—

 
—

Total Customer Risk Management Programs
 
13,693

 
—

 
5,314

 
—

 
11,739

 
—

Interest Rate Risk Management Programs
 
—

 
(301
)
 
—

 
2,526

 
—

 
3,032

Total Derivative Contracts
 
$
13,693

 
$
(301
)
 
$
5,314

 
$
2,526

 
$
11,739

 
$
3,032



At December 31, 2012, BOK Financial had interest rate swaps with a notional value of $91 million used as part of the economic hedge of the change in the fair value of the mortgage servicing rights.

As discussed in Note 7, certain derivative contracts not designated as hedging instruments related to mortgage loan commitments and forward sales contracts are included in Residential mortgage loans held for sale on the Consolidated Balance Sheets. See Note 7 for additional discussion of notional, fair value and impact on earnings of these contracts. Forward sales contracts are not considered swaps under the Commodity and Futures Trading Commission final rules.

None of these derivative contracts have been designated as hedging instruments.
Significant Accounting Policies
Significant Accounting Policies
Significant Accounting Policies

Basis of Presentation
 
The Consolidated Financial Statements of BOK Financial Corporation (“BOK Financial” or “the Company”) have been prepared in conformity with accounting principles generally accepted in the United States ("U.S. GAAP"), including interpretations of U.S. GAAP issued by federal banking regulators and general practices of the banking industry. The consolidated financial statements include the accounts of BOK Financial and its subsidiaries, principally BOKF, NA (“the Bank”), BOSC, Inc., The Milestone Group, Inc. and Cavanal Hill Investment Management, Inc. All significant intercompany transactions are eliminated in consolidation. Certain prior year amounts have been reclassified to conform to the current year presentation.

The consolidated financial statements include the assets, liabilities, non-controlling interests and results of operations of variable interest entities (“VIEs”) when BOK Financial is determined to be the primary beneficiary. Variable interest entities are generally defined as entities that either do not have sufficient equity to finance their activities without support from other parties or whose equity investors lack a controlling financial interest. See additional discussion of variable interest entities at Note 14 following.

Nature of Operations

BOK Financial, through its subsidiaries, provides a wide range of financial services to commercial and industrial customers, other financial institutions, municipalities, and consumers. These services include depository and cash management; lending and lease financing; mortgage banking; securities brokerage, trading and underwriting; and personal and corporate trust.

The Bank operates as Bank of Oklahoma primarily in Tulsa and Oklahoma City metropolitan areas of the state of Oklahoma and Bank of Texas primarily in the Dallas, Fort Worth and Houston metropolitan areas of the state of Texas. In addition, the Bank does business as Bank of Albuquerque in Albuquerque, New Mexico; Colorado State Bank and Trust in Denver, Colorado; Bank of Arizona in Phoenix, Arizona; Bank of Kansas City in Kansas City, Missouri/Kansas and Bank of Arkansas in Northwest Arkansas. The Bank also operates the TransFund electronic funds network.

Use of Estimates

Preparation of BOK Financial's consolidated financial statements requires management to make estimates of future economic activities, including loan collectability, prepayments and cash flows from customer accounts. These estimates are based upon current conditions and information available to management. Actual results may differ significantly from these estimates.

Acquisitions
 
Assets and liabilities acquired, including identifiable intangible assets, are recorded at fair value on the acquisition date. The purchase price includes consideration paid at closing and the estimated fair value of contingent consideration that will be paid in the future, subject to achieving defined performance criteria. Goodwill is recognized as the excess of the purchase price over the net fair value of assets acquired and liabilities assumed. The Consolidated Statements of Earnings include the results of operations from the acquisition date.

Goodwill and Intangible Assets
 
Goodwill and intangible assets generally result from business combinations and are evaluated for each of BOK Financial's reporting units for impairment annually or more frequently if conditions indicate impairment. The evaluation of possible impairment of goodwill and intangible assets involves significant judgment based upon short-term and long-term projections of future performance.

Reporting units are defined by the Company as the geographical market underlying each operating segment. This definition is consistent with the manner in which the chief operating decision maker assesses the performance of the Company and makes decisions concerning the allocation of resources. The Company may qualitatively assess whether it is more likely than not that the fair value of the reporting units are less than their carrying value. This assessment includes consideration of relevant events and circumstance including but not limited to macroeconomic conditions, industry and market conditions, the financial and stock performance of the Company and other relevant factors. Additional quantitative analysis may be undertaken through which the fair value of BOK Financial's reporting units is estimated by the discounted future earnings method. Income growth is projected for each reporting unit and a terminal value is computed. This projected income stream is converted to current fair value by using a discount rate that reflects a rate of return required by a willing buyer. Assumptions used to determine the fair value of the reporting units are compared to observable inputs, such as the market value of BOK Financial common stock. However, determination of the fair value of individual reporting units requires the use of significant unobservable inputs. There have been no changes in the techniques used to evaluate the carrying value of goodwill.

Core deposit intangible assets are amortized using accelerated methods over the estimated lives of the acquired deposits. These assets generally have a weighted average life of 5 years. Other intangible assets are amortized using accelerated or straight-line methods, as appropriate, over the estimated benefit periods. These periods range from 5 years to 20 years. The net book values of identifiable intangible assets are evaluated for impairment when economic conditions indicate impairment may exist.
 
Cash Equivalents
 
Due from banks, funds sold (generally federal funds sold for one periods) and resell agreements (which generally mature within one to 30 days) are considered cash equivalents.

Securities
 
Securities are identified as trading, investment (held to maturity) or available for sale at the time of purchase based upon the intent of management, liquidity and capital requirements, regulatory limitations and other relevant factors. Trading securities, which are acquired for profit through resale, are carried at fair value with unrealized gains and losses included in current period earnings. Investment securities are carried at amortized cost. Amortization is computed by methods that approximate level yield and is adjusted for changes in prepayment estimates. Securities identified as available for sale are carried at fair value. Unrealized gains and losses are recorded, net of deferred income taxes, as accumulated other comprehensive income in shareholders' equity. Available for sale securities are separately identified as pledged to creditors if the creditor has the right to sell or re-pledge the collateral.

The purchase or sale of securities is recognized on a trade date basis. Realized gains and losses on sales of securities are based upon specific identification of the security sold. A receivable or payable is recognized for subsequent transaction settlement. BOK Financial will periodically commit to purchase to-be-announced residential mortgage-backed securities. These commitments are carried at fair value if they are considered derivative contracts. Investment securities may be sold or transferred to trading or available for sale classification in certain limited circumstances specified in generally accepted accounting principles. Securities meeting certain criteria may also be transferred from the available for sale classification to the investment securities portfolio at fair value on the date of transfer. The unrealized gain or loss at the date of transfer is retained in accumulated other comprehensive income and in the carrying value of the investment securities portfolio. Such amounts are amortized over the estimated remaining life of the security as an adjustment to yield, offsetting the related amortization of the premium or accretion of the discount on the transferred securities.
 
On a quarterly basis, the Company performs separate evaluations of impaired debt investment and available for sale securities and equity available for sale securities to determine if the decline in fair value below the amortized cost is other-than-temporary.

For debt securities, management determines whether it intends to sell or if it is more likely than not that it will be required to sell impaired securities. This determination considers current and forecasted liquidity requirements and securities portfolio management. If the Company intends to sell or it is more likely than not that it will be required to sell the impaired debt security, a charge is recognized against earnings for the entire unrealized loss. For all impaired debt securities for which there is no intent or expected requirement to sell, the evaluation considers all available evidence to assess whether it is more likely than not that all amounts due would not be collected according to the security's contractual terms. Any expected credit loss due to the inability to collect all amounts due according to the security's contractual terms is recognized as a charge against earning. Any remaining unrealized loss related to other factors would be recognized in other comprehensive income, net of taxes.

For equity securities, management evaluates various factors including cause, severity and duration of the decline in value of the security and prospects for recovery, as well as the Company's intent and ability not to sell the security until the fair value exceeds amortized cost. If an unrealized loss is determined to be other-than-temporary, a charge is recognized against earnings for the difference between the security's amortized cost and fair value.

BOK Financial has elected to carry certain non-trading securities at fair value with changes in fair value recognized in current period income. These securities are held with the intent that gains or losses will offset changes in the fair value of mortgage servicing rights or certain derivative instruments.

Derivative Instruments
 
Derivative instruments may be used by the Company as part of its interest rate risk management programs or may be offered to customers. All derivative instruments are carried at fair value. The determination of fair value of derivative instruments considers changes in interest rates, commodity prices and foreign exchange rates. Credit risk is also considered in determining fair value. Deterioration in the credit rating of customers or other counterparties reduces the fair value of asset contracts. Deterioration of our credit rating to below investment grade or the credit ratings of other counterparties could decrease the fair value of our derivative liabilities. Changes in fair value are generally reported in income as they occur.

Derivative instruments used to manage interest rate risk consist primarily of interest rate swaps. These contracts modify the interest income or expense of certain assets or liabilities. Amounts receivable from or payable to counterparties are reported in interest income or expense using the accrual method. Changes in fair value of interest rate swaps are reported in other operating revenue - gain (loss) on derivatives, net.

In certain circumstances, an interest rate swap may be designated as a fair value hedge and may qualify for hedge accounting. In these circumstances, changes in the full fair value of the hedged asset or liability, not only changes in fair value due to changes in the benchmark interest rate, is also recognized in earnings and may partially or completely offset changes in fair value of the interest rate swap. A fair value hedge is considered effective if the cumulative fair value adjustment of the interest rate swap is within a range of 80% to 120% of the cumulative change in the fair value of the hedged asset or liability. Any ineffectiveness, including ineffectiveness due to credit risk or ineffectiveness created when the fixed rate of the hedged asset or liability does not match the fixed rate of the interest rate swap, is recognized in earnings and reported Gain (loss) on derivatives, net.

Interest rate swaps may be designated as cash flow hedges of variable rate assets or liabilities, or of anticipated transactions. Changes in the fair value of interest rate swaps designated as cash flow hedges are recorded in accumulated other comprehensive income to the extent they are effective. The amount recorded in other comprehensive income is reclassified to earnings in the same periods as the hedged cash flows impact earnings. The ineffective portion of changes in fair value is reported in current earnings.

If a derivative instrument that had been designated as a fair value hedge is terminated or if the hedge designation is removed or deemed to no longer be effective, the difference between the hedged items carrying value and its face amount is recognized into income over the remaining original hedge period. Similarly, if a derivative instrument that had been designated as a cash flow hedge is terminated or if the hedge designation is removed or deemed to no longer be effective, the amount remaining in accumulated other comprehensive income is reclassified to earnings in the same period as the hedged item.

BOK Financial offers programs that permit its customers to manage various risks, including fluctuations in energy, cattle and other agricultural products, interest rates and foreign exchanges rates with derivative contracts. Derivative contracts are executed between the customers and BOK Financial. Offsetting contracts are executed between BOK Financial and other selected counterparties to minimize its risk of changes in commodity prices, interest rates or foreign exchange rates. The counterparty contracts are identical to customer contracts, except for a fixed pricing spread or fee paid to BOK Financial as profit and compensation for administrative costs and credit risk which is recognized over the life of the contracts and included in other operating revenue - brokerage and trading revenue in the Consolidated Statements of Earnings.

When bilateral netting agreements exist between the Company and its counterparties that create a single legal claim or obligation to pay or receive the net amount in settlement of the individual derivative contracts, the Company reports derivative assets and liabilities on a net by counterparty basis.

Derivative contracts may also require the Company to provide or receive cash margin as collateral for derivative assets and liabilities. Derivative assets and liabilities are reported net of cash margin when certain conditions are met.

Loans
 
Loans are either secured or unsecured based on the type of loan and the financial condition of the borrower. Repayment is generally expected from cash flow or proceeds from the sale of selected assets of the borrower. BOK Financial is exposed to risk of loss on loans due to the borrower's financial difficulties, which may arise from any number of factors, including problems within the respective industry or local economic conditions. Access to collateral, in the event of borrower default, is reasonably assured through adherence to applicable lending laws and through sound lending standards and credit review procedures. Accounting policies for all loans, excluding residential loans guaranteed by U.S. government agencies, are as follows.

Interest is accrued at the applicable interest rate on the outstanding principal amount. Loans are placed on nonaccruing status when, in the opinion of management, full collection of principal or interest is uncertain. Internally risk graded loans are individually evaluated for nonaccruing status quarterly. Non-risk graded loans are generally placed on nonaccruing status when 90 days or more past due or within 60 days of being notified of the borrower bankruptcy filing. Interest previously accrued but not collected is charged against interest income when the loan is placed on nonaccruing status. Payments received on nonaccruing loans are applied to principal or recognized as interest income, according to management's judgment as to the collectability of principal. Loans may be returned to accruing status when, in the opinion of management, full collection of principal and interest, including principal previously charged off, is probable based on improvements in the borrower's financial condition or a sustained period of performance.

Loans to borrowers experiencing financial difficulties may be modified in troubled debt restructurings ("TDRs"). All TDRs are classified as nonaccruing. Modifications generally consist of extension of payment terms or interest rate concessions and may result either voluntarily through negotiations with the borrower or involuntarily through court order. Generally, principal and accrued but unpaid interest is not voluntarily forgiven.

Performing loans may be renewed under then current collateral, debt service ratio and other underwriting standards. Nonaccruing loans may also be renewed and will remain classified as nonaccruing.

All loans are charged-off when the loan balance or a portion of the loan balance is no longer supported by the paying capacity of the borrower or when the required cash flow is reduced in a TDR. The charge-off amount is determined through an evaluation of available cash resources and collateral value. Internally risk graded loans are evaluated quarterly and charge-offs are taken in the quarter in which the loss is identified. Non-risk graded loans that are past due between 60 days and 180 days, based on the loan product type, are charged off. Loans to borrowers whose personal obligation has been discharged through Chapter 7 bankruptcy proceedings are charged off within 60 days of notice of the bankruptcy filing, regardless of payment status.

Loan origination and commitment fees and direct loan acquisition and origination costs are deferred and amortized as an adjustment to yield over the life of the loan or over the commitment period, as applicable.

Qualifying residential mortgage loans guaranteed by U.S. government agencies have been sold into GNMA pools. Under certain performance conditions specified in government programs, the Company has the right, but not the obligation to repurchase loans from GNMA pools. These loans no longer qualify for sale accounting and are recognized in the Consolidated Balance Sheet. Guaranteed loans are considered to be impaired because we do not expect to receive all principal and interest based on the loan's contractual terms. The principal balance continues to be guaranteed, however, interest accrues at a curtailed rate as specified in the programs. The carrying value of these loans is reduced based on an estimate of expected cash flows discounted at the original note rate plus a liquidity spread. Guaranteed loans may be modified in TDRs in accordance with U.S. government agency guidelines. Interest continues to accrue at the modified rate. U.S. government guaranteed loans may either be resold into GNMA pools after a performance period specified by the programs or foreclosed and conveyed to the guarantors.

Allowance for Loan Losses and Accrual for Off-Balance Sheet Credit Risk

The appropriateness of the allowance for loan losses and accrual for off-balance sheet credit risk (collectively "Allowance for Credit Losses") is assessed by management based on an ongoing quarterly evaluation of the probable estimated losses inherent in the portfolio, including probable losses on outstanding loans and unused commitments to provide financing.

Loans are disaggregated into portfolio segments and further disaggregated into classes. The portfolio segment is the level at which the Company develops and documents a systematic method for determining its Allowance for Credits Losses. Classes are based on the risk characteristics of the loans and the Company's method for monitoring and assessing credit risk.

The allowance for loan losses consists of specific allowances attributed to impaired loans that have not yet been charged down to amounts we expect to recover, general allowances based on estimated loss rates by loan class and nonspecific allowances based on factors that affect more than one portfolio segment. In the fourth quarter of 2011, the Company enhanced its methodology for estimating general allowances by establishing specific loss rates for each loan class. There were no changes to accounting policies for estimating general allowances during 2012. 

Loans are considered to be impaired when it becomes probable that BOK Financial will be unable to collect all amounts due according to the contractual terms of the loan agreements. Internally risk graded loans are evaluated individually for impairment. Substantially all commercial and commercial real estate loans and certain residential mortgage and consumer loans are risk graded based on a quarterly evaluation of the borrowers' ability to repay.  Certain commercial loans and most residential mortgage and consumer loans are small balance, homogeneous pools of loans that are not risk graded. Non-risk graded loans are identified as impaired impairment based on performance status. Generally, non-risk graded loans 90 days or more past due, modified in a troubled debt restructuring or in bankruptcy are considered to be impaired.

Specific allowances for impaired loans are measured by an evaluation of estimated future cash flows discounted at the loans' initial effective interest rate or the fair value of collateral for certain collateral dependent loans. The fair value of real property held as collateral is generally based on third party appraisals that conform to Uniform Standards of Professional Appraisal Practice, less estimated selling costs. Appraised values are on an “as-is” basis and generally are not adjusted by the Company. Updated appraisals are obtained at least annually or more frequently if market conditions indicate collateral values may have declined. Collateral value of mineral rights is generally determined by our internal staff of engineers based on projected cash flows from proven oil and gas reserves under existing economic and operating conditions. The value of other collateral is generally determined by our special assets staff based on projected liquidation cash flows under current market conditions. Collateral values and available cash resources that support impaired loans are evaluated quarterly. Historical statistics may be used as a practical way to estimate impairment in limited situations, such as when a collateral dependent loan is identified as impaired at the end of a reporting period until an appraisal of collateral value is received or a full assessment of future cash flows is completed. Estimates of future cash flows and collateral values require significant judgments and may be volatile.

General allowances for unimpaired loans are based on an estimated loss rate by loan class. The appropriate historical gross loss rate for each loan class is determined by the greater of the current loss rate based on the most recent twelve months or a ten-year average gross loss rate. Recoveries are not directly considered in the estimation of historical loss rates. Recoveries generally do not follow predictable patterns and are not received until well-after the charge-off date as a result of protracted legal actions. For risk graded loans, historical gross loss rates are adjusted for changes in risk grading. For each loan class, the current weighted average risk grade is compared to the the long-term weighted average risk grade. This comparison determines whether credit risk in each loan class is increasing or decreasing. Historical loss rates are adjusted upward or downward in proportion to changes in average risk grading. General allowances for unimpaired loans also consider inherent risks identified for each loan class. Inherent risks consider loss rates that most appropriately represent the current credit cycle and other factors attributable to a specific loan class which have not yet been represented in the historical gross loss rates or risk grading. These factors include changes in commodity prices or engineering imprecision which may affect the value of reserves that secure our energy loan portfolio, construction risk that may affect commercial real estate loans, changes in regulations and public policy that may disproportionately impact health care loans and changes in loan products.

Nonspecific allowances are maintained for risks beyond factors specific to a particular portfolio segment or loan class. These factors include trends in the economy in our primary lending areas, concentration in large-balance loans and other relevant factors. 

An accrual for off-balance sheet credit risk is included in Other liabilities. The appropriateness of the accrual is determined in the same manner as the allowance for loan losses. 

A provision for credit losses is charged against or credited to earnings in amounts necessary to maintain an appropriate Allowance for Credit Losses. Recoveries of loans previously charged off are added to the allowance when received.

Transfers of Financial Assets
 
BOK Financial transfers financial assets as part of its mortgage banking activities and periodically may transfer other financial assets. Transfers are recorded as sales when the criteria for surrender of control are met. Certain residential mortgage loans originated by the Company are held for sale and are carried at fair value based on sales commitments or market quotes and are reported separately in the Consolidated Balance Sheets. Changes in fair value are recorded in other operating revenue – mortgage banking revenue in the Consolidated Statements of Earnings.
BOK Financial retains a repurchase obligation under underwriting representations and warranties related to residential mortgage loans transferred and generally retains the right to service the loans. The Company may incur a recourse obligation in limited circumstances. Separate accruals are recognized in Other liabilities in the Consolidated Balance Sheets for repurchase and recourse obligations.

The Company may also retain a residual interest in excess cash flows generated by the assets. All assets obtained, including cash, servicing rights and residual interests, and all liabilities incurred, including recourse obligations, are initially recognized at fair value, all assets transferred are derecognized and any gain or loss on the sale is recognized in earnings. Subsequently, servicing rights and residual interests are carried at fair value with changes in fair value recognized in earnings as they occur.

Real Estate and Other Repossessed Assets
 
Real estate and other repossessed assets are acquired in partial or total forgiveness of loans. These assets are carried at the lower of cost, which is determined by fair value at date of foreclosure less estimated disposal costs, or current fair value less estimated disposal costs. Decreases in fair value below cost are recognized as asset-specific valuation allowances which may be reversed when supported by future increases in fair value. Fair values of real estate are based on “as is” appraisals which are updated at least annually or more frequently for certain asset types or assets located in certain distressed markets. Fair values based on appraisals are generally considered to be based on significant other observable inputs. The Company also considers decreases in listing price and other relevant information in quarterly evaluations and reduces the carrying value of real estate and other repossessed assets when necessary. Fair values based on list prices and other relevant information are generally considered to be based on significant unobservable inputs. Additional costs incurred to complete real estate and other repossessed assets may increase the carrying value, up to current fair value based on “as completed” appraisals. The fair value of mineral rights included in repossessed assets are generally determined by our internal staff of engineers based on projected cash flows from proven oil and gas reserves under existing economic and operating conditions. The value of other repossessed assets is generally determined by our special assets staff based on projected liquidation cash flows under current market conditions. Income generated by these assets is recognized as received. Operating expenses are recognized as incurred. Gains or losses on sales of real estate and other repossessed assets are based on the cash proceeds received less the cost basis of the asset, net of any valuation allowances.

Premises and Equipment
 
Premises and equipment are carried at cost, including capitalized interest when appropriate, less accumulated depreciation and amortization. Depreciation and amortization are computed on a straight-line basis over the estimated useful lives of the assets or, for leasehold improvements, over the shorter of the estimated useful lives or remaining lease terms. Useful lives range from 5 years to 40 years for buildings and improvements, 3 years to 7 years for software and 3 years to 10 years for furniture and equipment. Repair and maintenance costs are charged to expense as incurred.

Premises no longer used by the Company are transferred to real estate and other repossessed assets. The transferred amount is the lower of cost less accumulated depreciation or fair value less estimated disposal costs as of the transfer date.

Rent expense for leased premises is recognized as incurred over the lease term. The effects of rent holidays, significant rent escalations and other adjustments to rent payments are recognized on a straight-line basis over the lease term.
 
Mortgage Servicing Rights
 
Mortgage servicing rights may be purchased or may be recognized when mortgage loans are originated pursuant to an existing plan for sale or, if no such plan exists, when the mortgage loans are sold. All mortgage servicing rights are carried at fair value. Changes in the fair value are recognized in earnings as they occur.

There is no active market for trading in mortgage servicing rights after origination. A cash flow model is used to determine fair value. Key assumptions and estimates, including projected prepayment speeds and assumed servicing costs, earnings on escrow deposits, ancillary income and discount rates, used by this model are based on current market sources. Assumptions used to value mortgage servicing rights are considered significant unobservable inputs. A separate third party model is used to estimate prepayment speeds based on interest rates, housing turnover rates, estimated loan curtailment, anticipated defaults and other relevant factors. The prepayment model is updated daily for changes in market conditions and adjusted to better correlate with actual performance of BOK Financial's servicing portfolio. Fair value estimates from outside sources are received at least annually to corroborate the results of the valuation model.

Federal and State Income Taxes
 
BOK Financial and its subsidiaries file consolidated tax returns. The subsidiaries provide for income taxes on a separate return basis and remit to BOK Financial amounts determined to be currently payable.

Current income tax expense or benefit is based on an evaluation that considers estimated taxable income, tax credits, and statutory federal and state income tax rates.  The amount of current income tax expense or benefit recognized in any period may differ from amounts reported to taxing authorities. Annually, tax returns are filed with each jurisdiction where they Company conducts business and recognized current income tax expense or benefit is adjusted to the filed tax returns.

Deferred tax assets and liabilities are based upon the differences between the values of assets and liabilities as recognized in the financial statements and their related tax basis using enacted tax rates in effect for the year in which the differences are expected to be recovered or settled. A valuation allowance is provided when it is more likely than not that some portion of the entire deferred tax asset may not be realized based on taxes previously paid in net loss carry-back periods and other factors.

BOK Financial has unrecognized tax benefits, which are included in accrued current income taxes payable, for the uncertain portion of recorded tax benefits and related interest. These uncertainties result from the application of complex tax laws, rules, regulations and interpretations, primarily in state taxing jurisdictions. Unrecognized tax benefits are assessed quarterly and may be adjusted through current income tax expense in future periods based on changing facts and circumstances, completion of examinations by taxing authorities or expiration of a statute of limitations. Estimated penalties and interest on uncertain tax positions are recognized in income tax expense.

Employee Benefit Plans
 
BOK Financial sponsors a defined benefit cash balance pension plan (“Pension Plan”), qualified profit sharing plan (“Thrift Plan”) and employee health care plans. Pension Plan costs, which are based upon actuarial computations of current costs, are expensed annually. Unrecognized prior service cost and net gains or losses are amortized on a straight-line basis over the lesser of the average remaining service periods of the participants or 4 years. Employer contributions to the Pension Plan are in accordance with Federal income tax regulations. Pension Plan benefits were curtailed as of April 1, 2006. No participants may be added to the Pension Plan and no additional service benefits will be accrued.

BOK Financial recognizes the funded status of its employee benefit plans. For a pension plan, the funded status is the difference between the fair value of plan assets and the projected benefit obligation measured as of the fiscal year-end date. Adjustments required to recognize the Pension Plan's net funded status are made through accumulated other comprehensive income, net of deferred income taxes.

Employer contributions to the Thrift Plan, which matches employee contributions subject to percentage and years of service limits, are expensed when incurred. BOK Financial recognizes the expense of health care benefits on the accrual method.

Stock Compensation Plans
 
BOK Financial awards stock options and non-vested common shares as compensation to certain officers. Grant date fair value of stock options is based on the Black-Scholes option pricing model. Stock options generally have graded vesting over 7 years. Each tranche is considered a separate award for valuation and compensation cost recognition. Grant date fair value of non-vested shares is based on the current market value of BOK Financial common stock. Non-vested shares awarded prior to 2013 generally cliff vest in 5 years. Non-vested shares awarded in January 2013 cliff vest in 3 years and are subject to a two year holding period after vesting.

Compensation cost is recognized as expense over the service period, which is generally the vesting period. Expense is reduced for estimated forfeitures over the vesting period and adjusted for actual forfeitures as they occur. Stock-based compensation awarded to certain officers has performance conditions that affect the number of awards granted. Compensation cost is adjusted based on the probable outcome of the performance conditions. Excess tax benefits from share-based payments recognized in capital surplus are determined by the excess of tax benefits recognized over the tax effect of compensation cost recognized.

Certain executive officers may defer the recognition of income from stock-based compensation for income tax purposes and to diversify the deferred income into alternative investments. Stock-based compensation granted to these officers is considered liability awards. Changes in the fair value of liability awards are recognized as compensation expense in the period of the change.

Other Operating Revenue
 
Fees and commission revenue is recognized at the time the related services are provided or products are sold and may be accrued when necessary. Accrued fees and commissions are reversed against revenue if amounts are subsequently deemed to be uncollectible. Revenue is recognized on a gross basis whenever we have primary responsibility and risk in providing the services or products to our customers and on a net basis whenever we act as a broker for products or services of others.

Brokerage and trading revenue includes changes in the fair value of securities held for trading purposes and derivatives held for customer risk management programs, including credit losses on trading securities and derivatives, commissions earned from the retail sale of securities, mutual funds and other financial instruments, and underwriting and financial advisory fees.

Transaction card revenue includes merchant discounts fees, electronic funds transfer network fees and check card fees. Merchant discount fees represent fees paid by customers for account management and electronic processing of transactions. Merchant discount fees are recognized at the time the customer's transactions are processed or other services are performed. The Company also maintains the TransFund electronic funds transfer network for the benefit of its members, which includes the Bank. Electronic funds transfer fees are recognized as electronic transactions processed on behalf of its members. Check card fees represent interchange fees paid by a merchant bank for transactions processed from cards issued by the Company. Check card fees are recognized when transactions are processed.

Trust fees and commissions include revenue from asset management, custody, recordkeeping, investment advisory and administration services. Revenue is recognized on an accrual basis at the time the services are performed and may be based on either the fair value of the account or the service provided.

Deposit service charges and fees are recognized at least quarterly in accordance with published deposit account agreement and disclosure statement for retail accounts or contractual agreement for commercial accounts. Item charges for overdraft or non-sufficient funds items are recognized as items are presented for payment. Account balance charges and activity fees are accrued monthly and collected in arrears. Commercial account activity fees may be offset by an earnings credit based on account balances.


Financial Accounting Standards Board


FASB Accounting Standards Update No. 2011-03, Reconsideration of Effective Control for Repurchase Agreements (“ASU 2011-03”)
 
On April 29, 2011, the FASB issued ASU 2011-03 that eliminates the collateral maintenance requirement under GAAP for entities to consider in determining whether a transfer of financial assets subject to repurchase agreements is accounted for as a sale or as a secured borrowing. ASU 2011-03 was effective for the Company on January 1, 2012 and it did not have a material impact on the Company's consolidated financial statements.
 
FASB Accounting Standards Update No. 2011-04, Fair value Measurements (Topic 820): Amendment to Achieve Common Fair Value Measurements and Disclosure Requirements in U.S. GAAP and IFRSs (“ASU 2011-04”)
 
On May 12, 2011, the FASB issued ASU 2011-04 to provide clarified and converged guidance on fair value measurement and expanded disclosures concerning fair value measurements. ASU 2011-04 is largely consistent with the existing fair value measurement principals contained in ASC 820, Fair Value Measurement. ASU 2011-04 was effective for the Company on January 1, 2012.
 
FASB Accounting Standards Update No. 2011-05, Comprehensive Income (Topic 220):  Presentation of Comprehensive Income (“ASU 2011-05”)
 
On June 16, 2011, the FASB issued ASU 2011-05 which revises the manner in which entities present comprehensive income in their financial statements by removing the presentation option in ASC 220, Comprehensive Income, and requires entities to report components of comprehensive income in either a continuous statement of comprehensive income or two separate but consecutive statements. ASU 2011-5 was effective for the Company January 1, 2012.
 
FASB Accounting Standards Update No. 2011-11, Disclosures About Offsetting Assets and Liabilities (“ASU 2011-11”)
 
On December 16, 2011, the FASB issued ASU 2011-11 which contains new disclosure requirements regarding the nature of an entity's right of setoff and related arrangements associated with its financial instruments and derivative instruments. The new disclosures are anticipated to facilitate comparison between financial statements prepared under generally accepted accounting principles in the United States of America and International Financial Reporting Standards by providing information about both gross and net exposures. The new disclosure requirements were effective for interim and annual reporting periods beginning on or after January 1, 2013.

FASB Accounting Standards Update No. 2011-12, Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards No. 2011-05  (“ASU 2011-12”)
 
On December 23, 2011, FASB issued ASU 2011-12 which defers the requirement in ASU 2011-05 for presentation of reclassification adjustments for each component of accumulated other comprehensive income (“AOCI”) in both net income and other comprehensive income on the face of the financial statements. This deferral will enable the FASB to address certain concerns raised with regards to presentation requirements for reclassification adjustments. The amendment is effective at the same time as ASU 2011-05 which was effective for the Company January 1, 2012.

FASB Accounting Standards Update No. 2013-01, Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities (ASU 2013-01)

On January 31, 2013, FASB issued ASU 2013-01 which clarified that the scope of ASU 2011-11 applied for derivative contracts accounted for in accordance with Topic 815, Derivative and Hedging, including bifurcated embedded derivatives, repurchase agreements and reverse repurchase agreements and securities borrowing and securities lending transaction that are either offset in accordance with Section 210-20-45 or Section 815-10-45 or subject to an enforceable master netting arrangement or similar agreement. ASU 2013-01 was effective for the Company on January 1, 2013 and required comparative disclosures will be applied retrospectively for all periods presented.
Securities
Securities
(2) Securities
Trading Securities
 
The fair value and net unrealized gain (loss) included in trading securities is as follows (in thousands):
 
 
 
December 31, 2012
 
December 31, 2011
 
 
Fair Value
 
Net Unrealized Gain (Loss)
 
Fair Value
 
Net Unrealized Gain (Loss)
U.S. Government agency obligations
 
$
16,545

 
$
(57
)
 
$
22,203

 
$
63

U.S. agency residential mortgage-backed securities
 
86,361

 
447

 
12,379

 
59

Municipal and other tax-exempt securities
 
90,326

 
(226
)
 
39,345

 
652

Other trading securities
 
20,870

 
(13
)
 
2,873

 
9

Total
 
$
214,102

 
$
151

 
$
76,800

 
$
783


Investment Securities
 
The amortized cost and fair values of investment securities are as follows (in thousands):

 
 
December 31, 2012
 
 
Amortized
 
Carrying
 
Fair
 
Gross Unrealized2
 
 
Cost
 
Value1
 
Value
 
Gain
 
Loss
Municipal and other tax-exempt
 
$
232,700

 
$
232,700

 
$
235,940

 
$
3,723

 
$
(483
)
U.S. agency residential mortgage-backed securities – Other
 
77,726

 
82,767

 
85,943

 
3,176

 
—

Other debt securities
 
184,067

 
184,067

 
206,575

 
22,528

 
(20
)
Total
 
$
494,493

 
$
499,534

 
$
528,458

 
$
29,427

 
$
(503
)
1 
Carrying value includes $5.0 million of net unrealized gain which remains in Accumulated other comprehensive income (“AOCI”) related to certain securities transferred from the Available for Sale securities portfolio to the Investment securities portfolio as discussed in greater detail following.
2 
Gross unrealized gains and losses are not recognized in AOCI in the Consolidated Balance Sheets.
 
 
December 31, 2011
 
 
Amortized
 
Carrying
 
Fair
 
Gross Unrealized2
 
 
Cost
 
Value1
 
Value
 
Gain
 
Loss
Municipal and other tax-exempt
 
$
128,697

 
$
128,697

 
$
133,670

 
$
4,975

 
$
(2
)
U.S. agency residential mortgage-backed securities – Other
 
110,062

 
121,704

 
120,536

 
602

 
(1,770
)
Other debt securities
 
188,835

 
188,835

 
208,451

 
19,616

 
—

Total
 
$
427,594

 
$
439,236

 
$
462,657

 
$
25,193

 
$
(1,772
)
1 
Carrying value includes $12 million of net unrealized gain which remains in AOCI in the Consolidated Balance Sheets related to certain securities transferred from the Available for Sale securities portfolio to the Investment securities portfolio as discussed in greater detail following.
2 
Gross unrealized gains and losses are not recognized in AOCI in the Consolidated Balance Sheets.

In 2011, the Company transferred certain U.S. government agency residential mortgage-backed securities from the available for sale portfolio to the investment securities (held-to-maturity) portfolio as the Company has the positive intent and ability to hold these securities to maturity. No gains or losses were recognized in the Consolidated Statement of Earnings at the time of the transfer. Transfers of debt securities into the investment securities portfolio (held-to-maturity) are made at fair value at the date of transfer. The unrealized holding gain or loss at the date of transfer is retained in Accumulated Other Comprehensive Income and in the carrying value of the investment securities portfolio. Such amounts are amortized over the estimated remaining life of the security as an adjustment to yield, offsetting the related amortization of the premium or accretion of the discount on the transferred securities. At the time of transfer, the fair value totaled $131 million, amortized cost totaled $118 million and the pretax unrealized gain totaled $13 million.


The amortized cost and fair values of investment securities at December 31, 2012, by contractual maturity, are as shown in the following table (dollars in thousands):
 
 
Less than
One Year
 
One to
Five Years
 
Six to
Ten Years
 
Over
Ten Years
 
Total
 
Weighted
Average
Maturity²
Municipal and other tax-exempt:
 
 
 
 
 
 
 
 
 
 
 
 
Carrying value
 
$
26,827

 
$
123,489

 
$
79,569

 
$
2,815

 
$
232,700

 
4.01

Fair value
 
27,066

 
125,263

 
80,574

 
3,037

 
235,940

 
 
Nominal yield¹
 
4.25
%
 
2.51
%
 
2.45
%
 
6.57
%
 
2.74
%
 
 
Other debt securities:
 
 

 
 

 
 

 
 

 
 

 
 
Carrying value
 
$
9,687

 
$
30,531

 
$
35,131

 
$
108,718

 
$
184,067

 
9.24

Fair value
 
9,702

 
31,573

 
38,154

 
127,146

 
206,575

 
 
Nominal yield
 
4.22
%
 
5.30
%
 
5.57
%
 
6.24
%
 
5.85
%
 
 
Total fixed maturity securities:
 
 

 
 

 
 

 
 

 
 

 
 
Carrying value
 
$
36,514

 
$
154,020

 
$
114,700

 
$
111,533

 
$
416,767

 
6.32

Fair value
 
36,768

 
156,836

 
118,728

 
130,183

 
442,515

 
 

Nominal yield
 
4.24
%
 
3.06
%
 
3.41
%
 
6.25
%
 
4.11
%
 
 

Residential mortgage-backed securities:
 
 

 
 

 
 

 
 

 
 

 
 

Carrying value
 
 

 
 

 
 

 
 

 
$
82,767

 
³

Fair value
 
 

 
 

 
 

 
 

 
85,943

 
 

Nominal yield4
 
 

 
 

 
 

 
 

 
2.71
%
 
 

Total investment securities:
 
 

 
 

 
 

 
 

 
 

 
 

Carrying value
 
 

 
 

 
 

 
 

 
$
499,534

 
 

Fair value
 
 

 
 

 
 

 
 

 
528,458

 
 

Nominal yield
 
 

 
 

 
 

 
 

 
3.88
%
 
 

1. 
Calculated on a taxable equivalent basis using a 39% effective tax rate.
2. 
Expected maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without penalty.
3. 
The average expected lives of residential mortgage-backed securities were 3.4 years based upon current prepayment assumptions.
4. 
The nominal yield on residential mortgage-backed securities is based upon prepayment assumptions at the purchase date. Actual yields earned may differ significantly based upon actual prepayments. See Quarterly Financial Summary - Unaudited for current yields on the investment securities portfolio.
Available for Sale Securities 

The amortized cost and fair value of available for sale securities are as follows (in thousands):
 
 
December 31, 2012
 
 
Amortized
 
Fair
 
Gross Unrealized1
 
 
 
 
Cost
 
Value
 
Gain
 
Loss
 
OTTI²
U.S. Treasury
 
$
1,000

 
$
1,002

 
$
2

 
$
—

 
$
—

Municipal and other tax-exempt
 
84,892

 
87,142

 
2,414

 
(164
)
 
—

Residential mortgage-backed securities:
 
 

 
 

 
 

 
 

 
 

U. S. government agencies:
 
 

 
 

 
 

 
 

 
 

FNMA
 
5,308,463

 
5,453,549

 
146,247

 
(1,161
)
 
—

FHLMC
 
2,978,608

 
3,045,564

 
66,956

 
—

 
—

GNMA
 
1,215,554

 
1,237,041

 
21,487

 
—

 
—

Other
 
148,025

 
153,667

 
5,642

 
—

 
—

Total U.S. government agencies
 
9,650,650

 
9,889,821

 
240,332

 
(1,161
)
 
—

Private issue:
 
 

 
 

 
 

 
 

 
 

Alt-A loans
 
124,314

 
123,174

 
1,440

 
—

 
(2,580
)
Jumbo-A loans
 
198,588

 
201,989

 
5,138

 
(134
)
 
(1,603
)
Total private issue
 
322,902

 
325,163

 
6,578

 
(134
)
 
(4,183
)
Total residential mortgage-backed securities
 
9,973,552

 
10,214,984

 
246,910

 
(1,295
)
 
(4,183
)
Commercial mortgage-backed securities guaranteed by U.S. government agencies
 
890,746

 
895,075

 
5,006

 
(677
)
 
—

Other debt securities
 
35,680

 
36,389

 
709

 
—

 
—

Perpetual preferred stock
 
22,171

 
25,072

 
2,901

 
—

 
—

Equity securities and mutual funds
 
24,593

 
27,557

 
3,242

 
(278
)
 
—

Total
 
$
11,032,634

 
$
11,287,221

 
$
261,184

 
$
(2,414
)
 
$
(4,183
)
1 Gross unrealized gain/ loss recognized in AOCI in the consolidated balance sheet.
2 Amounts represent unrealized loss that remains in AOCI after an other-than-temporary credit loss has been recognized in income.
 
 
December 31, 2011
 
 
Amortized
 
Fair
 
Gross Unrealized¹
 
 
 
 
Cost
 
Value
 
Gain
 
Loss
 
OTTI²
U.S. Treasury
 
$
1,001

 
$
1,006

 
$
5

 
$
—

 
$
—

Municipal and other tax-exempt
 
66,435

 
68,837

 
2,543

 
(141
)
 
—

Residential mortgage-backed securities:
 
 
 
 

 
 

 
 

 
 

U. S. government agencies:
 
 

 
 

 
 

 
 

 
 

FNMA
 
5,823,972

 
5,987,287

 
163,319

 
(4
)
 
—

FHLMC
 
2,756,180

 
2,846,215

 
90,035

 
—

 
—

GNMA
 
647,569

 
678,924

 
31,358

 
(3
)
 
—

Other
 
69,668

 
75,751

 
6,083

 
—

 
—

Total U.S. government agencies
 
9,297,389

 
9,588,177

 
290,795

 
(7
)
 
—

Private issue:
 
 

 
 

 
 

 
 

 
 

Alt-A loans
 
168,461

 
132,242

 
—

 
—

 
(36,219
)
Jumbo-A loans
 
334,607

 
286,924

 
—

 
(11,096
)
 
(36,587
)
Total private issue
 
503,068

 
419,166

 
—

 
(11,096
)
 
(72,806
)
Total residential mortgage-backed securities
 
9,800,457

 
10,007,343

 
290,795

 
(11,103
)
 
(72,806
)
Other debt securities
 
36,298

 
36,495

 
197

 
—

 
—

Perpetual preferred stock
 
19,171

 
18,446

 
1,030

 
(1,755
)
 
—

Equity securities and mutual funds
 
33,843

 
47,238

 
13,727

 
(332
)
 
—

Total
 
$
9,957,205

 
$
10,179,365

 
$
308,297

 
$
(13,331
)
 
$
(72,806
)
1 Gross unrealized gain/loss recognized in AOCI in the consolidated balance sheet
2 Amounts represent unrealized loss that remains in AOCI after an other-than-temporary credit loss has been recognized in income.


The amortized cost and fair values of available for sale securities at December 31, 2012, by contractual maturity, are as shown in the following table (dollars in thousands):
 
Less than
One Year
 
One to
Five Years
 
Six to
Ten Years
 
Over
Ten Years6
 
Total
 
Weighted
Average
Maturity5
U.S. Treasuries:
 
 
 
 
 
 
 
 
 
 
 
Amortized cost
$
1,000

 
$
—

 
$
—

 
$
—

 
$
1,000

 
0.34

Fair value
1,002

 
—

 
—

 
—

 
1,002

 
 
Nominal yield
0.55
%
 
—
%
 
—
%
 
—
%
 
0.55
%
 
 
Municipal and other tax-exempt:
 

 
 

 
 

 
 

 
 

 
 
Amortized cost
794

 
29,598

 
11,121

 
43,379

 
84,892

 
14.59

Fair value
812

 
31,007

 
11,861

 
43,462

 
87,142

 
 
Nominal yield¹
—
%
 
0.95
%
 
0.78
%
 
2.85
%
 
1.89
%
 
 
Other debt securities:
 

 
 

 
 

 
 

 
 

 
 
Amortized cost
—

 
30,280

 
—

 
5,400

 
35,680

 
6.47

Fair value
—

 
30,990

 
—

 
5,399

 
36,389

 
 
Nominal yield
—
%
 
1.80
%
 
—
%
 
1.29
%
 
1.74
%
 
 
Total fixed maturity securities:
 

 
 

 
 

 
 

 
 

 
 
Amortized cost
$
1,794

 
$
59,878

 
$
11,121

 
$
48,779

 
$
121,572

 
12.09

Fair value
1,814

 
61,997

 
11,861

 
48,861

 
124,533

 
 
Nominal yield
0.31
%
 
1.38
%
 
0.78
%
 
2.68
%
 
1.83
%
 
 
Residential mortgage-backed securities:
 

 
 

 
 

 
 

 
 

 
 
Amortized cost
 

 
 

 
 

 
 

 
$
9,973,552

 
2 

Fair value
 

 
 

 
 

 
 

 
10,214,984

 
 
Nominal yield4
 

 
 

 
 

 
 

 
2.27
%
 
 
Commercial mortgage-backed securities:
 
 
 
 
 
 
 
 
 
 
 
Amortized cost
 
 
 
 
 
 
 
 
$
890,746

 
7.09

Fair value
 
 
 
 
 
 
 
 
895,075

 
 
Nominal yield
 
 
 
 
 
 
 
 
1.35
%
 
 
Equity securities and mutual funds:
 

 
 

 
 

 
 

 
 

 
 

Amortized cost
 

 
 

 
 

 
 

 
$
46,764

 
³

Fair value
 

 
 

 
 

 
 

 
52,629

 
 

Nominal yield
 

 
 

 
 

 
 

 
1.12
%
 
 

Total available-for-sale securities:
 

 
 

 
 

 
 

 
 
 
 

Amortized cost
 

 
 

 
 

 
 

 
$
11,032,634

 
 

Fair value
 

 
 

 
 

 
 

 
11,287,221

 
 

Nominal yield
 

 
 

 
 

 
 

 
2.19
%
 
 

1 
Calculated on a taxable equivalent basis using a 39% effective tax rate.
2 
The average expected lives of mortgage-backed securities were 2.5 years based upon current prepayment assumptions.
3 
Primarily common stock and preferred stock of corporate issuers with no stated maturity.
4 
The nominal yield on mortgage-backed securities is based upon prepayment assumptions at the purchase date. Actual yields earned may differ significantly based upon actual prepayments. See Quarterly Financial Summary –– Unaudited following for current yields on available for sale securities portfolio.
5 
Expected maturities may differ from contractual maturities, because borrowers may have the right to call or prepay obligations with or without penalty.
6 
Nominal yield on municipal and other tax-exempt securities and other debt securities with contractual maturity dates over ten years are based on variable rates which generally are reset within 35 days.


Sales of available for sale securities resulted in gains and losses as follows (in thousands):
 
Year Ended December 31,
 
2012
 
2011
 
2010
Proceeds
$
1,744,662

 
$
2,725,760

 
$
2,013,620

Gross realized gains
41,191

 
41,284

 
26,007

Gross realized losses
(7,346
)
 
(7,140
)
 
(4,125
)
Related federal and state income tax expense
13,166

 
13,282

 
8,512



A summary of investment and available for sale securities that have been pledged as collateral for repurchase agreements, public trust funds on deposit and for other purposes, as required by law was as follows (in thousands):
 
December 31,
2012
 
December 31,
2011
Investment:
 
 
 
Carrying value
$
117,346

 
$
197,192

Fair value
121,647

 
200,006

 
 
 
 
Available for sale:
 
 
 
Amortized cost
4,070,250

 
4,188,075

Fair value
4,186,390

 
4,334,553



The secured parties do not have the right to sell or re-pledge these securities. At December 31, 2012, municipal trading securities with a fair value of $13 million were pledged as collateral on a line of credit for the trading activities of BOSC, Inc. Under the terms of the credit agreement, the creditor has the right to sell or repledge the collateral.

Temporarily Impaired Securities as of December 31, 2012
(in thousands):

 
 
Number of Securities
 
Less Than 12 Months
 
12 Months or Longer
 
Total
 
 
 
Fair
Value
 
Unrealized
Loss
 
Fair
Value
 
Unrealized
Loss
 
Fair
Value
 
Unrealized
Loss
Investment:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Municipal and other tax-exempt
 
53

 
$
92,768

 
$
483

 
$
—

 
$
—

 
$
92,768

 
$
483

U.S. Agency residential mortgage-backed securities – Other
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Other debt securities
 
14

 
881

 
20

 
—

 
—

 
881

 
20

Total investment
 
67

 
$
93,649

 
$
503

 
$
—

 
$
—

 
$
93,649

 
$
503

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Available for sale:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

Municipal and other tax-exempt
 
38

 
$
6,150

 
$
11

 
$
26,108

 
$
153

 
$
32,258

 
$
164

Residential mortgage-backed securities:
 
 
 
 

 
 

 
 

 
 

 


 


U. S. agencies:
 
 
 
 

 
 

 
 

 
 

 


 


FNMA
 
12

 
161,828

 
1,161

 
—

 
—

 
161,828

 
1,161

FHLMC
 
—

 
—

 
—

 
—

 
—

 
—

 
—

GNMA
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Total U.S. agencies
 
12

 
161,828

 
1,161

 
—

 
—

 
161,828

 
1,161

Private issue1:
 
 

 
 

 
 

 
 

 
 

 


 


Alt-A loans
 
12

 
—

 
—

 
87,907

 
2,580

 
87,907

 
2,580

Jumbo-A loans
 
11

 
—

 
—

 
43,252

 
1,737

 
43,252

 
1,737

Total private issue
 
23

 
—

 
—

 
131,159

 
4,317

 
131,159

 
4,317

Total residential mortgage-backed securities
 
35

 
161,828

 
1,161

 
131,159

 
4,317

 
292,987

 
5,478

Commercial mortgage-backed securities guaranteed by U.S. government agencies
 
8

 
275,065

 
677

 
—

 
—

 
275,065

 
677

Other debt securities
 
3

 
4,899

 
—

 
—

 
—

 
4,899

 
—

Perpetual preferred stocks
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Equity securities and mutual   funds
 
22

 
202

 
1

 
2,161

 
277

 
2,363

 
278

Total available for sale
 
106

 
$
448,144

 
$
1,850

 
$
159,428

 
$
4,747

 
$
607,572

 
$
6,597

1Includes the following securities for which an unrealized loss remains in AOCI after an other-than-temporary credit loss has been recognized in income:
Alt-A loans
 
12

 
—

 
—

 
87,907

 
2,580

 
87,907

 
2,580

Jumbo-A loans
 
10

 
—

 
—

 
29,128

 
1,602

 
29,128

 
1,602


Temporarily Impaired Securities as of December 31, 2011
(In thousands)

 
 
Number of Securities
 
Less Than 12 Months
 
12 Months or Longer
 
Total
 
 
 
Fair
Value
 
Unrealized
Loss
 
Fair
Value
 
Unrealized
Loss
 
Fair
Value
 
Unrealized
Loss
Investment:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Municipal and other tax- exempt
 
1

 
$
479

 
$
2

 
$
—

 
$
—

 
$
479

 
$
2

U.S. Agency residential mortgage-backed securities – Other
 
5

 
92,571

 
1,770

 
—

 
—

 
92,571

 
1,770

Other debt securities
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Total investment
 
6

 
$
93,050

 
$
1,772

 
$
—

 
$
—

 
$
93,050

 
$
1,772

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Available for sale:
 
 

 
 

 
 

 
 

 
 

 


 


Municipal and other tax-exempt
 
26

 
$
5,008

 
$
7

 
$
21,659

 
$
134

 
$
26,667

 
$
141

Residential mortgage-backed securities:
 
 

 
 

 
 

 
 

 
 

 


 


U. S. agencies:
 
 

 
 

 
 

 
 

 
 

 


 


FNMA
 
2

 
68,657

 
4

 
—

 
—

 
68,657

 
4

FHLMC
 
—

 
—

 
—

 
—

 
—

 
—

 
—

GNMA
 
1

 
2,072

 
3

 
—

 
—

 
2,072

 
3

Total U.S. agencies
 
3

 
70,729

 
7

 
—

 
—

 
70,729

 
7

Private issue1:
 
 

 
 

 
 

 
 

 
 

 


 


Alt-A loans
 
19

 
—

 
—

 
132,242

 
36,219

 
132,242

 
36,219

Jumbo-A loans
 
48

 
8,142

 
842

 
278,781

 
46,841

 
286,923

 
47,683

Total private issue
 
67

 
8,142

 
842

 
411,023

 
83,060

 
419,165

 
83,902

Total residential mortgage-backed securities
 
70

 
78,871

 
849

 
411,023

 
83,060

 
489,894

 
83,909

Perpetual preferred stocks
 
6

 
11,147

 
1,755

 
—

 
—

 
11,147

 
1,755

Equity securities and mutual funds
 
7

 
221

 
5

 
2,551

 
327

 
2,772

 
332

Total available for sale
 
109

 
$
95,247

 
$
2,616

 
$
435,233

 
$
83,521

 
$
530,480

 
$
86,137

1 
Includes the following securities for which an unrealized loss remains in AOCI after an other-than-temporary credit loss has been recognized in income:
Alt-A loans
 
19

 
$
—

 
$
—

 
$
132,242

 
$
36,219

 
$
132,242

 
$
36,219

Jumbo-A loans
 
36

 
3,809

 
256

 
202,874

 
36,331

 
206,683

 
36,587



On a quarterly basis, the Company performs separate evaluations of impaired debt and equity investment and available for sale securities to determine if the unrealized losses are temporary.
 
For debt securities, management determines whether it intends to sell or if it is more-likely-than-not that it will be required to sell impaired securities. This determination considers current and forecasted liquidity requirements, regulatory and capital requirements and securities portfolio management. Based on this evaluation as of December 31, 2012, we do not intend to sell any impaired available for sale securities before fair value recovers to our current amortized cost and it is more-likely-than-not that we will not be required to sell impaired securities before fair value recovers, which may be maturity.

Impairment of debt securities rated investment grade by all nationally-recognized rating agencies are considered temporary unless specific contrary information is identified. None of the debt securities rated investment grade were considered to be other-than-temporarily impaired at December 31, 2012.
At December 31, 2012, the composition of the Company’s investment and available for sale securities portfolios by the lowest current credit rating assigned by any of the three nationally-recognized rating agencies is as follows (in thousands):
 
 
 
U.S. Govt / GSE 1
 

AAA - AA
 
 
A - BBB
 
 
Below Investment Grade
 
 
Not Rated
 
 
Total
 
 
Carrying
Value
 
Fair
Value
 
Carrying
Value
 
Fair
Value
 
Carrying
Value
 
Fair
Value
 
Carrying
Value
 
Fair
Value
 
Carrying
Value
 
Fair
Value
 
Carrying
Value
 
Fair
Value
Investment:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Municipal and other tax-exempt
 
$
—

 
$
—

 
$
155,088

 
$
155,945

 
$
23,515

 
$
24,055

 
$
—

 
$
—

 
$
54,097

 
$
55,940

 
$
232,700

 
$
235,940

Mortgage-backed securities -- other
 
82,767

 
85,943

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
82,767

 
85,943

Other debt securities
 
—

 
—

 
174,573

 
196,911

 
600

 
600

 
—

 
—

 
8,894

 
9,064

 
184,067

 
206,575

Total investment securities
 
$
82,767

 
$
85,943

 
$
329,661

 
$
352,856

 
$
24,115

 
$
24,655

 
$
—

 
$
—

 
$
62,991

 
$
65,004

 
$
499,534

 
$
528,458

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
U.S. Govt / GSE 1
 
AAA - AA
 
 
A - BBB
 
Below Investment Grade
 
Not Rated
 
Total
 
 
Amortized Cost
 
Fair
Value
 
Amortized Cost
 
Fair Value
 
Amortized Cost
 
Fair Value
 
Amortized Cost
 
Fair Value
 
Amortized Cost
 
Fair Value
 
Amortized Cost
 
Fair
Value
Available for Sale:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

U.S. Treasury
 
$
1,000

 
$
1,002

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
1,000

 
$
1,002

Municipal and other tax-exempt
 
—

 
—

 
59,676

 
61,743

 
11,404

 
11,496

 
12,384

 
12,384

 
1,428

 
1,519

 
84,892

 
87,142

Residential mortgage-backed securities:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

 


 


U. S. government agencies:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

 


 


FNMA
 
5,308,463

 
5,453,549

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
5,308,463

 
5,453,549

FHLMC
 
2,978,608

 
3,045,564

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
2,978,608

 
3,045,564

GNMA
 
1,215,554

 
1,237,041

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
1,215,554

 
1,237,041

Other
 
148,025

 
153,667

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
148,025

 
153,667

Total U.S. government agencies
 
9,650,650

 
9,889,821

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
9,650,650

 
9,889,821

Private issue:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

 


 


Alt-A loans
 
—

 
—

 
—

 
—

 
—

 
—

 
124,314

 
123,174

 
—

 
—

 
124,314

 
123,174

Jumbo-A loans
 
—

 
—

 
—

 
—

 
—

 
—

 
198,588

 
201,989

 
—

 
—

 
198,588

 
201,989

Total private issue
 
—

 
—

 
—

 
—

 
—

 
—

 
322,902

 
325,163

 
—

 
—

 
322,902

 
325,163

Total residential mortgage-backed securities
 
9,650,650

 
9,889,821

 
—

 
—

 
—

 
—

 
322,902

 
325,163

 
—

 
—

 
9,973,552

 
10,214,984

Commercial mortgage-backed securities guaranteed by U.S. government agencies
 
890,746

 
895,075

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
890,746

 
895,075

Other debt securities
 
—

 
—

 
5,400

 
5,399

 
30,280

 
30,990

 
—

 
—

 
—

 
—

 
35,680

 
36,389

Perpetual preferred stock
 
—

 
—

 
—

 
—

 
22,171

 
25,072

 
—

 
—

 
—

 
—

 
22,171

 
25,072

Equity securities and mutual funds
 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
24,593

 
27,557

 
24,593

 
27,557

Total available for sale securities
 
$
10,542,396

 
$
10,785,898

 
$
65,076

 
$
67,142

 
$
63,855

 
$
67,558

 
$
335,286

 
$
337,547

 
$
26,021

 
$
29,076

 
$
11,032,634

 
$
11,287,221

1 
U.S. government and government sponsored enterprises are not rated by the nationally-recognized rating agencies as these securities are guaranteed by agencies of the U.S. government or government-sponsored enterprises.
At December 31, 2012, the entire portfolio of privately issued residential mortgage-backed securities was rated below investment grade by at least one of the nationally-recognized rating agencies. The net unrealized gain on these securities totaled $2.3 million. Ratings by the nationally-recognized rating agencies are subjective in nature and accordingly ratings can vary significantly amongst the agencies. Limitations generally expressed by the rating agencies include statements that ratings do not predict the specific percentage default likelihood over any given period of time and that ratings do not opine on expected loss severity of an obligation should the issuer default. As such, the impairment of securities rated below investment grade by at least one of the nationally-recognized rating agencies was evaluated to determine if we expect not to recover the entire amortized cost basis of the security. This evaluation was based on projections of estimated cash flows based on individual loans underlying each security using current and anticipated increases in unemployment and default rates, decreases in housing prices and estimated liquidation costs at foreclosure.

The primary assumptions used in this evaluation were:

•
Unemployment rates – increasing to 8.5% over the next 12 months, dropping to 8% over the following 21 months, and holding at 8% thereafter. At December 31, 2011, we assumed that unemployment rates would increase to 9.5% over the next 12 months, dropping to 8% over the following 21 months, and holding at 8% thereafter.
•
Housing price depreciation – starting with current depreciated housing prices based on information derived from the Federal Housing Finance Agency (“FHFA”) data, decreasing by an additional 2% over the next twelve months, then flat for the following twelve months and then growing at 2% per year thereafter. At December 31, 2011, we assumed that housing prices would decrease an additional 8% over the next twelve months and then grow at 2% per year thereafter.
•
Estimated Liquidation Costs – reflect actual historical liquidation costs observed on Jumbo and Alt-A residential mortgage loans in the securities owned by the Company.
•
Discount rates – estimated cash flows were discounted at rates that range from 2.00% to 6.25% based on our current expected yields.

We also consider the current loan-to-value ratio and remaining credit enhancement as part of the assessment of the cash flows available to recover the amortized cost of the debt securities. Each factor is considered in the evaluation.

The Company calculates the current loan-to-value ratio for each mortgage-backed security using loan-level data. Current loan-to-value ratio is the current outstanding loan amount divided by an estimate of the current home value. The current home value is derived from FHFA data. FHFA provides historical information on home price depreciation at both the Metropolitan Statistical Area and state level. This information is matched to each loan to estimate the home price depreciation. Data is accumulated from the loan level to determine the current loan-to-value ratio for the security as a whole.

Remaining credit enhancement is the amount of credit enhancement available to absorb current projected losses within the pool of loans that support the security. The Company acquires the benefit of credit enhancement by investing in super-senior tranches for many of our residential mortgage-backed securities. Subordinated tranches held by other investors are specifically designed to absorb losses before the super-senior tranches which effectively doubled the typical credit support for these types of bonds. Current projected losses consider depreciation of home prices based on FHFA data, estimated costs and additional losses to liquidate collateral and delinquency status of the individual loans underlying the security.

Credit loss impairment is recorded as a charge to earnings. Additional impairment based on the difference between the total unrealized loss and the estimated credit loss on these securities was charged against other comprehensive income, net of deferred taxes.

Based upon projected declines in expected cash flows from certain private-label residential mortgage-backed securities, the Company recognized $5.9 million of additional credit loss impairments in earnings during 2012. The Company recognized credit loss impairments on private-label residential mortgage-backed securities in earnings of $21.9 million in 2011 and $26.5 million in 2010.

In addition to other-than-temporary impairment charges on private-label residential mortgage-backed securities, the Company recognized $1.0 million of credit loss impairment in earnings for certain below investment grade municipal securities based on an assessment of the issuer's on-going financial difficulties and bankruptcy filing in 2011. The Company recognized $1.6 million in impairment charges on these securities in 2011 and $1.0 million of impairment losses on these securities in 2010. See additional discussion regarding the development of the fair value of these securities in Note 18.

A distribution of the amortized cost (after recognition of the other-than-temporary impairment), fair value and credit loss impairments recognized on our privately issued residential mortgage-backed securities is as follows (in thousands, except for number of securities):
 
 
 
 
 
 
 
 
Credit Losses Recognized
 
 
 
 
 
 
 
 
Year ended
 
 
 
 
 
 
 
 
 
 
December 31, 2012
 
Life-to-date
 
 
Number of Securities
 
Amortized Cost
 
Fair Value
 
Number of
Securities
 
Amount
 
Number of Securities
 
Amount
Alt-A
 
16

 
$
124,314

 
$
123,174

 
11

 
$
4,469

 
16

 
$
48,188

Jumbo-A
 
33

 
198,588

 
201,989

 
7

 
1,413

 
31

 
23,452

Total
 
49

 
$
322,902

 
$
325,163

 
18

 
$
5,882

 
47

 
$
71,640



Impaired equity securities, including perpetual preferred stocks, are evaluated based on management's ability and intent to hold the securities until fair value recovers over periods not to exceed three years. The assessment of the ability and intent to hold these securities focuses on the liquidity needs, asset/liability management objectives and securities portfolio objectives. Factors considered when assessing recovery include forecasts of general economic conditions and specific performance of the issuer, analyst ratings and credit spreads for preferred stocks which have debt-like characteristics. The Company has evaluated the near-term prospects of the investments in relation to the severity and duration of the impairment and based on that evaluation has the ability and intent to hold these investments until a recovery in fair value. Based on this evaluation, a $457 thousand other-than-temporary impairment losses was recorded in earnings on certain equity securities during 2012. All remaining impairment of equity securities was considered temporary at December 31, 2012 and December 31, 2011. No other-than-temporary impairment losses related to equity securities were recorded in earnings in 2011 and $327 thousand of impairment losses were recorded in 2010.

The following is a tabular roll forward of the amount of credit-related OTTI recognized on available for sale debt securities in earnings (in thousands):
 
 
Year Ended December 31,
 
 
2012
 
2011
Balance of credit-related OTTI recognized on available for sale debt, beginning of period
 
$
76,131

 
$
52,624

Additions for credit-related OTTI not previously recognized
 
113

 
3,368

Additions for increases in credit-related OTTI previously recognized when there is no intent to sell and no requirement to sell before recovery of amortized cost
 
6,780

 
20,139

Sales
 
(7,796
)
 
—

Balance of credit-related OTTI recognized on available for sale debt securities, end of period
 
$
75,228

 
$
76,131


Fair Value Option Securities
 
Fair value option securities represent securities which the Company has elected to carry at fair value and separately identified on the Consolidated Balance Sheets with changes in the fair value recognized in earnings as they occur. Certain residential mortgage-backed securities issued by U.S. government agencies and derivative contracts are held as an economic hedge of the mortgage servicing rights. In addition, certain corporate debt securities are economically hedged by derivative contracts to manage interest rate risk. Derivative contracts that have not been designated as hedging instruments effectively modify these fixed rate securities into variable rate securities.

The fair value and net unrealized gain (loss) included in Fair value option securities is as follows (in thousands):
 
 
December 31, 2012
 
December 31, 2011
 
 
Fair Value
 
Net Unrealized Gain
 
Fair Value
 
Net Unrealized Gain
U.S. agency residential mortgage-backed securities
 
$
257,040

 
$
3,314

 
$
626,109

 
$
19,233

Corporate debt securities
 
26,486

 
1,409

 
25,117

 
18

Other securities
 
$
770

 
$
47

 
$
—

 
$
—

Total
 
$
284,296

 
$
4,770

 
$
651,226

 
$
19,251

Loans and Allowances for Credit Losses
Loans
(4) Loans and Allowances for Credit Losses

The portfolio segments of the loan portfolio are as follows (in thousands):

 
 
December 31, 2012
 
December 31, 2011
 
 
Fixed
Rate
 
Variable
Rate
 
Non-accrual
 
Total
 
Fixed
Rate
 
Variable
Rate
 
Non-accrual
 
Total
Commercial
 
$
4,158,548

 
$
3,458,897

 
$
24,467

 
$
7,641,912

 
$
3,261,344

 
$
3,224,915

 
$
68,811

 
$
6,555,070

Commercial real estate
 
845,023

 
1,323,350

 
60,626

 
2,228,999

 
896,820

 
1,295,290

 
99,193

 
2,291,303

Residential mortgage
 
1,747,038

 
251,394

 
46,608

 
2,045,040

 
1,646,554

 
298,206

 
29,767

 
1,974,527

Consumer
 
175,412

 
217,384

 
2,709

 
395,505

 
245,711

 
199,617

 
3,515

 
448,843

Total
 
$
6,926,021

 
$
5,251,025

 
$
134,410

 
$
12,311,456

 
$
6,050,429

 
$
5,018,028

 
$
201,286

 
$
11,269,743

Accruing loans past due (90 days)1
 
 

 
 

 
 

 
$
3,925

 
 

 
 

 
 

 
$
2,496

Foregone interest on nonaccrual loans
 
 
 
 
 
 
 
$
8,587

 
 
 
 
 
 
 
$
11,726

1 
Excludes residential mortgage loans guaranteed by agencies of the U.S. government

At December 31, 2012, $5.4 billion or 44% of the total loan portfolio is to businesses and individuals in Oklahoma and $3.9 billion or 32% of our total loan portfolio is to businesses and individuals in Texas. These geographic concentrations subject the loan portfolio to the general economic conditions within these areas. At December 31, 2011, $5.1 billion or 45% of the loan portfolio was to businesses and individuals in Oklahoma and $3.5 billion or 31% of the loan portfolio was to businesses and individuals in Texas.

Commercial

Commercial loans represent loans for working capital, facilities acquisition or expansion, purchases of equipment and other needs of commercial customers primarily located within our geographical footprint. Commercial loans are underwritten individually and represent on-going relationships based on a thorough knowledge of the customer, the customer’s industry and market. While commercial loans are generally secured by the customer’s assets including real property, inventory, accounts receivable, operating equipment, interest in mineral rights and other property and may also include personal guarantees of the owners and related parties, the primary source of repayment of the loans is the on-going cash flow from operations of the customer’s business. Inherent lending risk is centrally monitored on a continuous basis from underwriting throughout the life of the loan for compliance with commercial lending policies.

At December 31, 2012, commercial loans to businesses in Oklahoma totaled $3.1 billion or 40% of the commercial loan portfolio segment and loans to businesses in Texas totaled $2.7 billion or 36% of the commercial loan portfolio segment. The commercial loan portfolio segment is further divided into loan classes. The energy loan class totaled $2.5 billion or 20% of total loans at December 31, 2012, including $2.2 billion of outstanding loans to energy producers. Approximately 55% of committed production loans are secured by properties primarily producing oil and 45% are secured by properties producing natural gas. The services loan class totaled $2.2 billion at December 31, 2012. Approximately $1.2 billion of loans in the services category consist of loans with individual balances of less than $10 million.  Businesses included in the services class include community foundations, gaming, public finance, insurance and heavy equipment dealers.

At December 31, 2011, commercial loans to businesses in Oklahoma totaled $2.8 billion or 43% of the commercial loan portfolio and commercial loans to businesses in Texas totaled $2.2 billion or 34% of our commercial loan portfolio. The energy loan class totaled $2.0 billion and the services loan class totaled $1.8 billion. Approximately $993 million of loans in the services category consisted of loans with individual balances of less than $10 million.
Commercial Real Estate

Commercial real estate loans are for the construction of buildings or other improvements to real estate and property held by borrowers for investment purposes primarily within our geographical footprint. We require collateral values in excess of the loan amounts, demonstrated cash flows in excess of expected debt service requirements, equity investment in the project and a portion of the project already sold, leased or permanent financing already secured. The expected cash flows from all significant new or renewed income producing property commitments are stress tested to reflect the risks in varying interest rates, vacancy rates and rental rates. As with commercial loans, inherent lending risks are centrally monitored on a continuous basis from underwriting throughout the life of the loan for compliance with applicable lending policies.

At December 31, 2012, 35% of commercial real estate loans are secured by properties primarily located in the Dallas and Houston areas of Texas. An additional 26% of commercial real estate loans are secured by properties located primarily in the Tulsa and Oklahoma City metropolitan areas of Oklahoma. At December 31, 2011, 36% of commercial real estate loans were secured by properties in Texas and 26% of commercial real estate loans were secured by properties in Oklahoma.

Residential Mortgage and Consumer

Residential mortgage loans provide funds for our customers to purchase or refinance their primary residence or to borrow against the equity in their home. Residential mortgage loans are secured by a first or second mortgage on the customer’s primary residence. Consumer loans include direct loans secured by and for the purchase of automobiles, recreational and marine equipment as well as other unsecured loans. Consumer loans also include indirect automobile loans made through primary dealers. Residential mortgage and consumer loans are made in accordance with underwriting policies we believe to be conservative and are fully documented. Credit scoring is assessed based on significant credit characteristics including credit history, residential and employment stability. Residential mortgage loans retained in the Company’s portfolio are primarily composed of various mortgage programs to support customer relationships including jumbo mortgage loans, non-builder construction loans and special loan programs for high net worth individuals and certain professionals. Jumbo loans may be fixed or variable rate and are fully amortizing. Jumbo loans generally conform to government sponsored entity standards, except that the loan size exceeds maximums required under these standards. These loans generally require a minimum FICO score of 720 and a maximum debt-to-income ratio (“DTI”) of 38%. Loan-to-value (“LTV”) ratios are tiered from 60% to 100%, depending on the market.  Special mortgage programs include fixed and variable fully amortizing loans tailored to the needs of certain healthcare professionals.  Variable rate loans are fully indexed at origination and may have fixed rates for three to ten years, then adjust annually thereafter. 

At December 31, 2012 and 2011, residential mortgage loans included $160 million and $185 million, respectively, of loans guaranteed by U.S. government agencies previously sold into GNMA mortgage pools. These loans either have been repurchased or are eligible to be repurchased by the Company when certain defined delinquency criteria are met. Although payments on these loans generally are past due more than 90 days, interest continues to accrue based on the government guarantee.

Home equity loans totaled $761 million at December 31, 2012 and $632 million at December 31, 2011. At December 31, 2012, 68% of the home equity loan portfolio was comprised of first lien loans and 32% of the home equity portfolio was comprised of junior lien loans. Junior lien loans were distributed 78% to amortizing term loans and 22% to revolving lines of credit. At December 31, 2011, 66% of the home equity portfolio was comprised of first lien loans and 34% of the home equity loan portfolio was comprised on junior lien loans. Junior lien loans were distributed 78% to amortizing term loans and 22% to revolving lines of credit. Home equity loans generally require a minimum FICO score of 700 and a maximum DTI of 40%. The maximum loan amount available for our home equity loan products is generally $400 thousand. Revolving loans have a 5 year revolving period followed by 15 year term of amortizing repayments. Interest-only home equity loans may not be extended for any additional revolving time. All other home equity loans may be extended at management's discretion for an additional 5 year revolving term subject to an update of certain credit information.

Credit Commitments
 
Commitments to extend credit are agreements to lend to a customer as long as there is no violation of conditions established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. At December 31, 2012, outstanding commitments totaled $6.6 billion. Because some commitments are expected to expire before being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. BOK Financial uses the same credit policies in making commitments as it does loans.

The amount of collateral obtained, if deemed necessary, is based upon management’s credit evaluation of the borrower.

Standby letters of credit are conditional commitments issued to guarantee the performance of a customer to a third party. Because the credit risk involved in issuing standby letters of credit is essentially the same as that involved in extending loan commitments, BOK Financial uses the same credit policies in evaluating the creditworthiness of the customer. Additionally, BOK Financial uses the same evaluation process in obtaining collateral on standby letters of credit as it does for loan commitments. The term of these standby letters of credit is defined in each commitment and typically corresponds with the underlying loan commitment. At December 31, 2012, outstanding standby letters of credit totaled $466 million. Commercial letters of credit are used to facilitate customer trade transactions with the drafts being drawn when the underlying transaction is consummated. At December 31, 2012, outstanding commercial letters of credit totaled $7 million.

Allowances for Credit Losses

BOK Financial maintains an allowance for loan losses and an accrual for off-balance sheet credit risk. The accrual for off-balance sheet credit risk is maintained at a level that is appropriate to cover estimated losses associated with credit instruments that are not currently recognized as assets such as loan commitments, standby letters of credit or guarantees. As discussed in greater detail in Note 7, the Company also has separate accruals related to off-balance sheet credit risk related to residential mortgage loans previously sold with full or partial recourse and for residential mortgage loans sold to government sponsored agencies under standard representations and warranties.

The allowance for loan losses consists of specific allowances attributed to impaired loans that have not yet been charged down to amounts we expect to recover, general allowances for unimpaired loans based on estimated loss rates by loan class and nonspecific allowances based on general economic conditions, concentration in loans with large balances and other relevant factors.

The activity in the allowance for loan losses and the accrual for off-balance sheet credit risk related to loan commitments and standby letters of credit for the year ended December 31, 2012 is summarized as follows (in thousands):
 
 
Commercial
 
Commercial Real Estate
 
Residential Mortgage
 
Consumer
 
Nonspecific allowance
 
Total
Allowance for loan losses:
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance
 
$
83,443

 
$
67,034

 
$
46,476

 
$
10,178

 
$
46,350

 
$
253,481

Provision for loan losses
 
(14,950
)
 
(6,214
)
 
3,346

 
5,327

 
(2,163
)
 
(14,654
)
Loans charged off
 
(9,341
)
 
(11,642
)
 
(10,047
)
 
(11,108
)
 
—

 
(42,138
)
Recoveries
 
6,128

1 
5,706

 
1,928

 
5,056

 
—

 
18,818

Ending balance
 
$
65,280

 
$
54,884

 
$
41,703

 
$
9,453

 
$
44,187

 
$
215,507

 
 
 
 
 
 
 
 
 
 
 
 
 
Accrual for off-balance sheet credit risk:
 
 

 
 

 
 

 
 

 
 

 
 

Beginning balance
 
$
7,906

 
$
1,250

 
$
91

 
$
14

 
$
—

 
$
9,261

Provision for off-balance sheet credit risk
 
(7,431
)
 
103

 
(13
)
 
(5
)
 
—

 
(7,346
)
Ending balance
 
$
475

 
$
1,353

 
$
78

 
$
9

 
$
—

 
$
1,915

 
 
 
 
 
 
 
 
 
 
 
 
 
Total provision for credit losses
 
$
(22,381
)
 
$
(6,111
)
 
$
3,333

 
$
5,322

 
$
(2,163
)
 
$
(22,000
)
1 
Includes $7.1 million of negative recovery related to a refund of a settlement between BOK Financial and the City of Tulsa invalidated by the Oklahoma Supreme Court.

The activity in the allowance for loan losses and the accrual for off-balance sheet credit risk related to loan commitments and standby letters of credit for the year ended December 31, 2011 is summarized as follows (in thousands):

 
 
Commercial
 
Commercial Real Estate
 
Residential Mortgage
 
Consumer
 
Nonspecific allowance
 
Total
Allowance for loan losses:
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance
 
$
104,631

 
$
98,709

 
$
50,281

 
$
12,614

 
$
26,736

 
$
292,971

Provision for loan losses
 
(13,830
)
 
(18,482
)
 
7,968

 
3,690

 
19,614

 
(1,040
)
Loans charged off
 
(14,836
)
 
(15,973
)
 
(14,107
)
 
(11,884
)
 
—

 
(56,800
)
Recoveries
 
7,478

 
2,780

 
2,334

 
5,758

 
—

 
18,350

Ending balance
 
$
83,443

 
$
67,034

 
$
46,476

 
$
10,178

 
$
46,350

 
$
253,481

 
 
 
 
 
 
 
 
 
 
 
 
 
Accrual for off-balance sheet credit risk:
 
 

 
 

 
 

 
 

 
 

 
 

Beginning balance
 
$
13,456

 
$
443

 
$
131

 
$
241

 
$
—

 
$
14,271

Provision for off-balance sheet credit risk
 
(5,550
)
 
807

 
(40
)
 
(227
)
 
—

 
(5,010
)
Ending balance
 
$
7,906

 
$
1,250

 
$
91

 
$
14

 
$
—

 
$
9,261

 
 
 
 
 
 
 
 
 
 
 
 
 
Total provision for credit losses
 
$
(19,380
)
 
$
(17,675
)
 
$
7,928

 
$
3,463

 
$
19,614

 
$
(6,050
)

The activity in the allowance for loan losses and the accrual for off-balance sheet credit risk related to loan commitments and standby letters of credit for the year ended December 31, 2010 is summarized as follows (in thousands):

 
 
Commercial
 
Commercial Real Estate
 
Residential Mortgage
 
Consumer
 
Nonspecific allowance
 
Total
Allowance for loan losses:
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance
 
$
121,320

 
$
104,208

 
$
27,863

 
$
20,452

 
$
18,252

 
$
292,095

Provision for loan losses
 
1,688

 
51,284

 
41,573

 
2,227

 
8,484

 
105,256

Loans charged off
 
(27,640
)
 
(59,962
)
 
(20,056
)
 
(16,330
)
 
—

 
(123,988
)
Recoveries
 
9,263

 
3,179

 
901

 
6,265

 
—

 
19,608

Ending balance
 
$
104,631

 
$
98,709

 
$
50,281

 
$
12,614

 
$
26,736

 
$
292,971

 
 
 
 
 
 
 
 
 
 
 
 
 
Accrual for off-balance sheet credit risk:
 
 

 
 

 
 

 
 

 
 

 
 

Beginning balance
 
$
12,344

 
$
1,404

 
$
222

 
$
418

 
$
—

 
$
14,388

Provision for off-balance sheet credit risk
 
1,112

 
(961
)
 
(91
)
 
(177
)
 
—

 
(117
)
Ending balance
 
$
13,456

 
$
443

 
$
131

 
$
241

 
$
—

 
$
14,271

 
 
 
 
 
 
 
 
 
 
 
 
 
Total provision for credit losses
 
$
2,800

 
$
50,323

 
$
41,482

 
$
2,050

 
$
8,484

 
$
105,139





The allowance for loan losses and recorded investment of the related loans by portfolio segment for each impairment measurement method at December 31, 2012 is as follows (in thousands):

 
 
Collectively Measured
for Impairment
 
Individually Measured
for Impairment
 
Total
 
 
Recorded Investment
 
Related Allowance
 
Recorded Investment
 
Related Allowance
 
Recorded Investment
 
Related
Allowance
Commercial
 
$
7,617,445

 
$
65,050

 
$
24,467

 
$
230

 
$
7,641,912

 
$
65,280

Commercial real estate
 
2,168,373

 
51,775

 
60,626

 
3,109

 
2,228,999

 
54,884

Residential mortgage
 
1,998,432

 
40,934

 
46,608

 
769

 
2,045,040

 
41,703

Consumer
 
392,796

 
9,328

 
2,709

 
125

 
395,505

 
9,453

Total
 
12,177,046

 
167,087

 
134,410

 
4,233

 
12,311,456

 
171,320

 
 
 
 
 
 
 
 
 
 
 
 
 
Nonspecific allowance
 
—

 
—

 
—

 
—

 
—

 
44,187

 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
$
12,177,046

 
$
167,087

 
$
134,410

 
$
4,233

 
$
12,311,456

 
$
215,507



The allowance for loan losses and recorded investment of the related loans by portfolio segment for each impairment measurement method at December 31, 2011 is as follows (in thousands):

 
 
Collectively Measured
for Impairment
 
Individually Measured
for Impairment
 
Total
 
 
Recorded Investment
 
Related Allowance
 
Recorded Investment
 
Related Allowance
 
Recorded Investment
 
Related
Allowance
Commercial
 
$
6,486,311

 
$
81,907

 
$
68,759

 
$
1,536

 
$
6,555,070

 
$
83,443

Commercial real estate
 
2,192,110

 
63,092

 
99,193

 
3,942

 
2,291,303

 
67,034

Residential mortgage
 
1,967,086

 
46,178

 
7,441

 
298

 
1,974,527

 
46,476

Consumer
 
447,747

 
10,178

 
1,096

 
—

 
448,843

 
10,178

Total
 
11,093,254

 
201,355

 
176,489

 
5,776

 
11,269,743

 
207,131

 
 
 
 
 
 
 
 
 
 
 
 
 
Nonspecific allowance
 
—

 
—

 
—

 
—

 
—

 
46,350

 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
$
11,093,254

 
$
201,355

 
$
176,489

 
$
5,776

 
$
11,269,743

 
$
253,481




Credit Quality Indicators

The Company utilizes loan class and risk grading as primary credit quality indicators. Substantially all commercial and commercial real estate loans and certain residential mortgage and consumer loans are risk graded based on a quarterly evaluation of the borrowers’ ability to repay the loans. Certain commercial loans and most residential mortgage and consumer loans are small, homogeneous pools that are not risk graded. 

The allowance for loan losses and recorded investment of the related loans by portfolio segment for risk graded and non-risk graded loans at December 31, 2012 is as follows (in thousands):

 
 
Internally Risk Graded
 
Non-Graded
 
Total
 
 
Recorded Investment
 
Related Allowance
 
Recorded Investment
 
Related Allowance
 
Recorded Investment
 
Related
Allowance
Commercial
 
$
7,624,442

 
$
64,181

 
$
17,470

 
$
1,099

 
$
7,641,912

 
$
65,280

Commercial real estate
 
2,228,999

 
54,884

 
—

 
—

 
2,228,999

 
54,884

Residential mortgage
 
265,503

 
5,270

 
1,779,537

 
36,433

 
2,045,040

 
41,703

Consumer
 
231,376

 
2,987

 
164,129

 
6,466

 
395,505

 
9,453

Total
 
10,350,320

 
127,322

 
1,961,136

 
43,998

 
12,311,456

 
171,320

 
 
 
 
 
 
 
 
 
 
 
 
 
Nonspecific allowance
 
—

 
—

 
—

 
—

 
—

 
44,187

 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
$
10,350,320

 
$
127,322

 
$
1,961,136

 
$
43,998

 
$
12,311,456

 
$
215,507

 
The allowance for loan losses and recorded investment of the related loans by portfolio segment for risk graded and non-risk graded loans at December 31, 2011 is as follows (in thousands):

 
 
Internally Risk Graded
 
Non-Graded
 
Total
 
 
Recorded Investment
 
Related Allowance
 
Recorded Investment
 
Related Allowance
 
Recorded Investment
 
Related
Allowance
Commercial
 
$
6,536,602

 
$
82,263

 
$
18,468

 
$
1,180

 
$
6,555,070

 
$
83,443

Commercial real estate
 
2,291,303

 
67,034

 
—

 
—

 
2,291,303

 
67,034

Residential mortgage
 
317,798

 
8,262

 
1,656,729

 
38,214

 
1,974,527

 
46,476

Consumer
 
217,195

 
2,527

 
231,648

 
7,651

 
448,843

 
10,178

Total
 
9,362,898

 
160,086

 
1,906,845

 
47,045

 
11,269,743

 
207,131

 
 
 
 
 
 
 
 
 
 
 
 
 
Nonspecific allowance
 
—

 
—

 
—

 
—

 
—

 
46,350

 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
$
9,362,898

 
$
160,086

 
$
1,906,845

 
$
47,045

 
$
11,269,743

 
$
253,481



Loans are considered to be performing if they are in compliance with the original terms of the agreement which is consistent with the regulatory guideline of “pass.” Performing also includes loans considered to be “other loans especially mentioned” by regulatory guidelines. Other loans especially mentioned are in compliance with the original terms of the agreement but may have a weakness that deserves management’s close attention. Performing loans also include past due residential mortgages that are guaranteed by agencies of the U.S. government.

The risk grading process identified certain criticized loans as potential problem loans. These loans have a well-defined weakness (e.g. inadequate debt service coverage or liquidity or marginal capitalization; repayment may depend on collateral or other risk mitigation) that may jeopardize liquidation of the debt and represent a greater risk due to deterioration in the financial condition of the borrower. This is consistent with the regulatory guideline for “substandard.” Because the borrowers are still performing in accordance with the original terms of the loan agreements, these loans were not placed in nonaccruing status. Known information does, however, cause concern as to the borrowers’ continued compliance with current repayment terms. Nonaccruing loans represent loans for which full collection of principal and interest in accordance with the original terms of the loan agreements is uncertain. This is substantially the same criteria used to determine whether a loan is impaired and includes certain loans considered “substandard” and all loans considered “doubtful” by regulatory guidelines.

The following table summarizes the Company’s loan portfolio at December 31, 2012 by the risk grade categories (in thousands): 
 
 
Internally Risk Graded
 
Non-Graded
 
 
 
 
Performing
 
Potential Problem
 
Nonaccruing
 
Performing
 
Nonaccruing
 
Total
Commercial:
 
 
 
 
 
 
 
 
 
 
 
 
Energy
 
$
2,448,954

 
$
9,245

 
$
2,460

 
$
—

 
$
—

 
$
2,460,659

Services
 
2,119,734

 
32,362

 
12,090

 
—

 
—

 
2,164,186

Wholesale/retail
 
1,093,413

 
9,949

 
3,077

 
—

 
—

 
1,106,439

Manufacturing
 
337,132

 
9,345

 
2,007

 
—

 
—

 
348,484

Healthcare
 
1,077,773

 
467

 
3,166

 
—

 
—

 
1,081,406

Integrated food services
 
190,422

 
—

 
684

 
—

 
—

 
191,106

Other commercial and industrial
 
266,329

 
4,914

 
919

 
17,406

 
64

 
289,632

Total commercial
 
7,533,757

 
66,282

 
24,403

 
17,406

 
64

 
7,641,912

 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial real estate:
 
 

 
 

 
 

 
 

 
 

 
 

Construction and land development
 
204,010

 
22,952

 
26,131

 
—

 
—

 
253,093

Retail
 
508,342

 
6,327

 
8,117

 
—

 
—

 
522,786

Office
 
405,763

 
15,280

 
6,829

 
—

 
—

 
427,872

Multifamily
 
393,566

 
6,624

 
2,706

 
—

 
—

 
402,896

Industrial
 
241,761

 
265

 
3,968

 
—

 
—

 
245,994

Other commercial real estate
 
351,663

 
11,820

 
12,875

 
—

 
—

 
376,358

Total commercial real estate
 
2,105,105

 
63,268

 
60,626

 
—

 
—

 
2,228,999

 
 
 
 
 
 
 
 
 
 
 
 
 
Residential mortgage:
 
 

 
 

 
 

 
 

 
 

 
 

Permanent mortgage
 
242,823

 
10,271

 
12,409

 
831,008

 
27,454

 
1,123,965

Permanent mortgages guaranteed by U.S. government agencies
 
—

 
—

 
—

 
159,955

 
489

 
160,444

Home equity
 
—

 
—

 
—

 
754,375

 
6,256

 
760,631

Total residential mortgage
 
242,823

 
10,271

 
12,409

 
1,745,338

 
34,199

 
2,045,040

 
 
 
 
 
 
 
 
 
 
 
 
 
Consumer:
 
 

 
 

 
 

 
 

 
 

 
 

Indirect automobile
 
—

 
—

 
—

 
33,157

 
1,578

 
34,735

Other consumer
 
229,570

 
1,091

 
715

 
128,978

 
416

 
360,770

Total consumer
 
229,570

 
1,091

 
715

 
162,135

 
1,994

 
395,505

 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
$
10,111,255

 
$
140,912

 
$
98,153

 
$
1,924,879

 
$
36,257

 
$
12,311,456


The following table summarizes the Company’s loan portfolio at December 31, 2011 by the risk grade categories (in thousands): 
 
 
Internally Risk Graded
 
Non-Graded
 
 
 
 
Performing
 
Potential Problem
 
Nonaccruing
 
Performing
 
Nonaccruing
 
Total
Commercial:
 
 
 
 
 
 
 
 
 
 
 
 
Energy
 
$
2,003,288

 
$
1,417

 
$
336

 
$
—

 
$
—

 
$
2,005,041

Services
 
1,713,232

 
31,338

 
16,968

 
—

 
—

 
1,761,538

Wholesale/retail
 
912,090

 
34,156

 
21,180

 
—

 
—

 
967,426

Manufacturing
 
311,292

 
2,390

 
23,051

 
—

 
—

 
336,733

Healthcare
 
969,260

 
3,414

 
5,486

 
—

 
—

 
978,160

Integrated food services
 
203,555

 
756

 
—

 
—

 
—

 
204,311

Other commercial and industrial
 
281,645

 
10

 
1,738

 
18,416

 
52

 
301,861

Total commercial
 
6,394,362

 
73,481

 
68,759

 
18,416

 
52

 
6,555,070

 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial real estate:
 
 

 
 

 
 

 
 

 
 

 
 

Construction and land development
 
252,936

 
27,244

 
61,874

 
—

 
—

 
342,054

Retail
 
499,295

 
3,244

 
6,863

 
—

 
—

 
509,402

Office
 
381,918

 
12,548

 
11,457

 
—

 
—

 
405,923

Multifamily
 
357,436

 
8,079

 
3,513

 
—

 
—

 
369,028

Industrial
 
277,906

 
280

 
—

 
—

 
—

 
278,186

Other commercial real estate
 
355,381

 
15,843

 
15,486

 
—

 
—

 
386,710

Total commercial real estate
 
2,124,872

 
67,238

 
99,193

 
—

 
—

 
2,291,303

 
 
 
 
 
 
 
 
 
 
 
 
 
Residential mortgage:
 
 

 
 

 
 

 
 

 
 

 
 

Permanent mortgage
 
294,478

 
15,879

 
7,441

 
821,410

 
17,925

 
1,157,133

Permanent mortgages guaranteed by U.S. government agencies
 
—

 
—

 
—

 
184,973

 
—

 
184,973

Home equity
 
—

 
—

 
—

 
628,020

 
4,401

 
632,421

Total residential mortgage
 
294,478

 
15,879

 
7,441

 
1,634,403

 
22,326

 
1,974,527

 
 
 
 
 
 
 
 
 
 
 
 
 
Consumer:
 
 

 
 

 
 

 
 

 
 

 
 

Indirect automobile
 
—

 
—

 
—

 
102,955

 
2,194

 
105,149

Other consumer
 
212,150

 
3,949

 
1,096

 
126,274

 
225

 
343,694

Total consumer
 
212,150

 
3,949

 
1,096

 
229,229

 
2,419

 
448,843

 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
$
9,025,862

 
$
160,547

 
$
176,489

 
$
1,882,048

 
$
24,797

 
$
11,269,743





Impaired Loans

Loans are considered to be impaired when it is probable that the Company will not be able to collect all amounts due according to the contractual terms of the loan agreement. This includes all nonaccruing loans, all loans modified in a troubled debt restructuring and all loans repurchased from GNMA pool.
 
A summary of impaired loans follows (in thousands):

 
As of December 31, 2012
 
For the Year Ended
 
 
 
Recorded Investment
 
 
 
December 31, 2012
 
Unpaid
Principal
Balance
 
Total
 
With No
Allowance
 
With Allowance
 
Related Allowance
 
Average Recorded
Investment
 
Interest Income Recognized
Commercial:
 
 
 
 
 
 
 
 
 
 
 
 
 
Energy
$
2,460

 
$
2,460

 
$
2,460

 
$
—

 
$
—

 
$
1,398

 
$
—

Services
15,715

 
12,090

 
11,940

 
150

 
149

 
14,529

 
—

Wholesale/retail
9,186

 
3,077

 
3,016

 
61

 
15

 
12,129

 
—

Manufacturing
2,447

 
2,007

 
2,007

 
—

 
—

 
12,529

 
—

Healthcare
4,256

 
3,166

 
2,050

 
1,116

 
66

 
4,326

 
—

Integrated food services
684

 
684

 
684

 
—

 
—

 
342

 
—

Other commercial and industrial
8,482

 
983

 
983

 
—

 
—

 
1,387

 
—

Total commercial
43,230

 
24,467

 
23,140

 
1,327

 
230

 
46,640

 
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial real estate:
 

 
 

 
 

 
 

 
 

 
 

 
 

Construction and land development
44,721

 
26,131

 
25,575

 
556

 
155

 
44,003

 
—

Retail
9,797

 
8,117

 
8,117

 
—

 
—

 
7,490

 
—

Office
8,949

 
6,829

 
6,604

 
225

 
21

 
9,143

 
—

Multifamily
3,189

 
2,706

 
2,706

 
—

 
—

 
3,110

 
—

Industrial
3,968

 
3,968

 
—

 
3,968

 
2,290

 
1,984

 
—

Other real estate loans
15,377

 
12,875

 
10,049

 
2,826

 
643

 
14,181

 
—

Total commercial real estate
86,001

 
60,626

 
53,051

 
7,575

 
3,109

 
79,911

 
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential mortgage:
 

 
 

 
 

 
 

 
 

 
 

 
 

Permanent mortgage
51,153

 
39,863

 
37,564

 
2,299

 
769

 
32,614

 
1,590

Permanent mortgage guaranteed by U.S. government agencies1
170,740

 
160,444

 
160,444

 
—

 
—

 
173,729

 
6,718

Home equity
6,256

 
6,256

 
6,256

 
—

 
—

 
5,329

 
—

Total residential mortgage
228,149

 
206,563

 
204,264

 
2,299

 
769

 
211,672

 
8,308

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Consumer:
 

 
 

 
 

 
 

 
 

 
 

 
 

Indirect automobile
1,578

 
1,578

 
1,578

 
—

 
—

 
1,886

 
—

Other consumer
1,300

 
1,131

 
1,006

 
125

 
125

 
1,226

 
—

Total consumer
2,878

 
2,709

 
2,584

 
125

 
125

 
3,112

 
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
$
360,258

 
$
294,365

 
$
283,039

 
$
11,326

 
$
4,233

 
$
341,335

 
$
8,308

1 
All permanent mortgage loans guaranteed by U.S. government agencies are considered impaired as we do not expect full collection of contractual principal and interest. At December 31, 2012, $489 thousand of these loans are nonaccruing and $160 million are accruing based on the guarantee by U.S. government agencies.

Generally, no interest income is recognized on impaired loans until all principal balances, including amounts charged-off, have been recovered.


 
As of December 31, 2011
 
 
For the Year Ended
 
 
 
 
Recorded Investment
 
 
 
December 31, 2011
 
 
Unpaid
Principal
Balance
 
Total
 
With No
Allowance
 
With Allowance
 
Related Allowance
 
Average Recorded
Investment
 
Interest Income Recognized
Commercial:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Energy
 
$
336

 
$
336

 
$
336

 
$
—

 
$
—

 
$
401

 
$
—

Services
 
26,916

 
16,968

 
16,200

 
768

 
360

 
18,115

 
—

Wholesale/retail
 
24,432

 
21,180

 
19,702

 
1,478

 
1,102

 
14,833

 
—

Manufacturing
 
26,186

 
23,051

 
23,051

 
—

 
—

 
12,584

 
—

Healthcare
 
6,825

 
5,486

 
5,412

 
74

 
74

 
4,510

 
—

Integrated food services
 
—

 
—

 
—

 
—

 
—

 
7

 
—

Other commercial and industrial
 
9,289

 
1,790

 
1,790

 
—

 
—

 
3,185

 
—

Total commercial
 
93,984

 
68,811

 
66,491

 
2,320

 
1,536

 
53,635

 
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial real estate:
 
 

 
 

 
 

 
 

 
 

 
 
 
 
Construction and land development
 
98,053

 
61,874

 
56,740

 
5,134

 
1,777

 
80,727

 
—

Retail
 
8,645

 
6,863

 
4,373

 
2,490

 
1,062

 
5,921

 
—

Office
 
14,588

 
11,457

 
9,567

 
1,890

 
291

 
15,556

 
—

Multifamily
 
3,512

 
3,513

 
3,513

 
—

 
—

 
5,119

 
—

Industrial
 
—

 
—

 
—

 
—

 
—

 
2,044

 
—

Other real estate loans
 
16,702

 
15,486

 
7,887

 
7,599

 
812

 
15,415

 
—

Total commercial real estate
 
141,500

 
99,193

 
82,080

 
17,113

 
3,942

 
124,782

 
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential mortgage:
 
 

 
 

 
 

 
 

 
 

 
 
 
 
Permanent mortgage
 
35,176

 
25,366

 
22,905

 
2,461

 
298

 
28,739

 
527

Permanent mortgage guaranteed by U.S. government agencies1
 
189,567

 
184,973

 
184,973

 
—

 
—

 
116,462

 
6,127

Home equity
 
4,401

 
4,401

 
4,401

 
—

 
—

 
4,858

 
—

Total residential mortgage
 
229,144

 
214,740

 
212,279

 
2,461

 
298

 
150,059

 
6,654

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Consumer:
 
 

 
 

 
 

 
 

 
 

 
 
 
 
Indirect automobile
 
2,194

 
2,194

 
2,194

 
—

 
—

 
2,360

 
—

Other consumer
 
1,952

 
1,321

 
1,321

 
—

 
—

 
1,681

 
—

Total consumer
 
4,146

 
3,515

 
3,515

 
—

 
—

 
4,041

 
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
$
468,774

 
$
386,259

 
$
364,365

 
$
21,894

 
$
5,776

 
$
332,517

 
$
6,654

1 
All permanent mortgage loans guaranteed by U.S. government agencies are considered impaired as we do not expect full collection of contractual principal and interest. At December 31, 2011, all of these loans are accruing based on the guarantee by U.S. government agencies.




Troubled Debt Restructurings

A summary of troubled debt restructurings ("TDRs") by accruing status as of December 31, 2012 were as follows (in thousands):

 
 
As of
 
 
 
 
December 31, 2012
 
 
 
 
Recorded
Investment
 
Performing in Accordance With Modified Terms
 
Not
Performing in Accordance With Modified Terms
 
Specific
Allowance
 
Amounts Charged-Off During the Year Ended
Dec. 31, 2012
Nonaccruing TDRs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial:
 
 
 
 
 
 
 
 
 
 
Energy
 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Services
 
2,492

 
2,099

 
393

 
45

 
—

Wholesale/retail
 
2,290

 
1,362

 
928

 
15

 
107

Manufacturing
 
—

 
—

 
—

 
—

 
—

Healthcare
 
64

 
64

 
—

 
—

 
—

Integrated food services
 
—

 
—

 
—

 
—

 
—

Other commercial and industrial
 
675

 
—

 
675

 
—

 
—

Total commercial
 
5,521

 
3,525

 
1,996

 
60

 
107

 
 
 
 
 
 
 
 
 
 
 
Commercial real estate:
 
 

 
 

 
 

 
 

 
 

Construction and land development
 
14,898

 
9,989

 
4,909

 
76

 
1,143

Retail
 
6,785

 
5,735

 
1,050

 
—

 
150

Office
 
3,899

 
1,920

 
1,979

 
—

 
269

Multifamily
 
—

 
—

 
—

 
—

 
—

Industrial
 
—

 
—

 
—

 
—

 
—

Other real estate loans
 
5,017

 
3,399

 
1,618

 
—

 
2,182

Total commercial real estate
 
30,599

 
21,043

 
9,556

 
76

 
3,744

 
 
 
 
 
 
 
 
 
 
 
Residential mortgage:
 
 

 
 

 
 

 
 

 
 

Permanent mortgage
 
20,490

 
12,214

 
8,276

 
54

 
1,476

Home equity
 
—

 
—

 
—

 
—

 
—

Total residential mortgage
 
20,490

 
12,214

 
8,276

 
54

 
1,476

 
 
 
 
 
 
 
 
 
 
 
Consumer:
 
 

 
 

 
 

 
 

 
 

Indirect automobile
 
—

 
—

 
—

 
—

 
—

Other consumer
 
2,860

 
2,589

 
271

 
83

 
198

Total consumer
 
2,860

 
2,589

 
271

 
83

 
198

 
 
 
 
 
 
 
 
 
 
 
Total nonaccruing TDRs
 
$
59,470

 
$
39,371

 
$
20,099

 
$
273

 
$
5,525

 
 
 
 
 
 
 
 
 
 
 
 
 
As of
 
 
 
 
December 31, 2012
 
 
 
 
Recorded
Investment
 
Performing in Accordance With Modified Terms
 
Not
Performing in Accordance With Modified Terms
 
Specific
Allowance
 
Amounts Charged-Off During the Year Ended
Dec. 31, 2012
Accruing TDRs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential mortgage:
 
 
 
 
 
 
 
 
 
 
Permanent mortgage
 
—

 
—

 
—

 
—

 
—

Permanent mortgages guaranteed by U.S. government agencies
 
38,515

 
8,755

 
29,760

 
—

 
—

Total residential mortgage
 
38,515

 
8,755

 
29,760

 
—

 
—

 
 
 
 
 
 
 
 
 
 
 
Total accruing TDRs
 
38,515

 
8,755

 
29,760

 
—

 
—

 
 
 
 
 
 
 
 
 
 
 
Total TDRs
 
$
97,985

 
$
48,126

 
$
49,859

 
$
273

 
$
5,525


A summary of troubled debt restructurings by accruing status as of December 31, 2011 were as follows (in thousands):

 
 
As of
 
 
 
 
December 31, 2011
 
 
 
 
Recorded
Investment
 
Performing in Accordance With Modified Terms
 
Not
Performing in Accordance With Modified Terms
 
Specific
Allowance
 
Amounts Charged-Off During the Year Ended
Dec. 31, 2011
Nonaccruing TDRs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial:
 
 
 
 
 
 
 
 
 
 
Energy
 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Services
 
3,529

 
1,907

 
1,622

 
—

 
301

Wholesale/retail
 
1,739

 
1,531

 
208

 
24

 
—

Manufacturing
 
—

 
—

 
—

 
—

 
—

Healthcare
 
—

 
—

 
—

 
—

 
—

Integrated food services
 
—

 
—

 
—

 
—

 
—

Other commercial and industrial
 
960

 
—

 
960

 
—

 
—

Total commercial
 
6,228

 
3,438

 
2,790

 
24

 
301

 
 
 
 
 
 
 
 
 
 
 
Commercial real estate:
 
 

 
 

 
 

 
 

 
 
Construction and land development
 
25,890

 
10,310

 
15,580

 
1,577

 
1,104

Retail
 
1,070

 
—

 
1,070

 
—

 
882

Office
 
2,496

 
1,158

 
1,338

 
215

 
527

Multifamily
 
—

 
—

 
—

 
—

 
—

Industrial
 
—

 
—

 
—

 
—

 
—

Other real estate loans
 
8,171

 
2,096

 
6,075

 
662

 
86

Total commercial real estate
 
37,627

 
13,564

 
24,063

 
2,454

 
2,599

 
 
 
 
 
 
 
 
 
 
 
Residential mortgage:
 
 

 
 

 
 

 
 

 
 
Permanent mortgage
 
6,283

 
3,967

 
2,316

 
282

 
54

Home equity
 
—

 
—

 
—

 
—

 
—

Total residential mortgage
 
6,283

 
3,967

 
2,316

 
282

 
54

 
 
 
 
 
 
 
 
 
 
 
Consumer:
 
 

 
 

 
 

 
 

 
 
Indirect automobile
 
—

 
—

 
—

 
—

 
—

Other consumer
 
168

 
168

 
—

 
—

 
—

Total consumer
 
168

 
168

 
—

 
—

 
—

 
 
 
 
 
 
 
 
 
 
 
Total nonaccuring TDRs
 
$
50,306

 
$
21,137

 
$
29,169

 
$
2,760

 
$
2,954

 
 
As of
 
 
 
 
December 31, 2011
 
 
 
 
Recorded
Investment
 
Performing in Accordance With Modified Terms
 
Not
Performing in Accordance With Modified Terms
 
Specific
Allowance
 
Amounts Charged-Off During the Year Ended
Dec. 31, 2011
 
 
 
 
 
 
 
 
 
 
 
Accruing TDRs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential mortgage:
 
 
 
 
 
 
 
 
 
 
Permanent mortgage
 
3,917

 
2,445

 
1,472

 
—

 
233

Permanent mortgages guaranteed by U.S. government agencies
 
28,974

 
10,853

 
18,121

 
—

 
—

Total residential mortgage
 
32,891

 
13,298

 
19,593

 
—

 
233

 
 
 
 
 
 
 
 
 
 
 
Total accruing TDRs
 
32,891

 
13,298

 
19,593

 
—

 
233

 
 
 
 
 
 
 
 
 
 
 
Total TDRs
 
$
83,197

 
$
34,435

 
$
48,762

 
$
2,760

 
$
3,187



Troubled debt restructurings generally consist of interest rates concessions, payment stream concessions or a combination of concessions to distressed borrowers. The following table details the recorded balance of loans at December 31, 2012 by class that were restructured during the year ended December 31, 2012 by primary type of concession (in thousands):

 
Year Ended
Dec. 31, 2012
 
Accruing
 
Nonaccrual
 
Total
 
Combination & Other
 
Interest Rate
 
Payment Stream
 
Combination & Other
 
Total
 
Commercial:
 
 
 
 
 
 
 
 
 
 
 
Energy
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Services
—

 
875

 
—

 
—

 
875

 
875

Wholesale/retail
—

 
885

 
—

 
—

 
885

 
885

Manufacturing
—

 
—

 
—

 
—

 
—

 
—

Healthcare
—

 
—

 
—

 
64

 
64

 
64

Integrated food services
—

 
—

 
—

 
—

 
—

 
—

Other commercial and industrial
—

 
—

 
—

 
—

 
—

 
—

Total commercial
—

 
1,760

 
—

 
64

 
1,824

 
1,824

 
 
 
 
 
 
 
 
 
 
 
 
Commercial real estate:
 
 
 
 
 
 
 
 

 

Construction and land development
—

 
1,219

 
8,359

 
—

 
9,578

 
9,578

Retail
—

 
2,379

 
—

 
—

 
2,379

 
2,379

Office
—

 
1,350

 
570

 
—

 
1,920

 
1,920

Multifamily
—

 
—

 
—

 
—

 
—

 
—

Industrial
—

 
—

 
—

 
—

 
—

 
—

Other real estate loans
—

 
—

 
1,573

 
—

 
1,573

 
1,573

Total commercial real estate
—

 
4,948

 
10,502

 
—

 
15,450

 
15,450

 
 
 
 
 
 
 
 
 
 
 
 
Residential mortgage:
 
 
 
 
 
 
 
 
 
 
 
Permanent mortgage
—

 
1,214

 
—

 
2,518

 
3,732

 
3,732

Permanent mortgage guaranteed by U.S. government agencies
17,398

 
—

 
—

 
—

 
—

 
17,398

Home equity
—

 
—

 
—

 
—

 
—

 
—

Total residential mortgage
17,398

 
1,214

 
—

 
2,518

 
3,732

 
21,130

 
 
 
 
 
 
 
 
 
 
 
 
Consumer:
 
 
 
 
 
 
 
 
 
 
 
Indirect automobile
—

 
—

 
—

 
—

 
—

 
—

Other consumer
—

 
223

 
—

 
2,508

 
2,731

 
2,731

Total consumer
—

 
223

 
—

 
2,508

 
2,731

 
2,731

 
 
 
 
 
 
 
 
 
 
 
 
Total
$
17,398

 
$
8,145

 
$
10,502

 
$
5,090

 
$
23,737

 
$
41,135


The following table details the recorded balance of loans by class that were restructured during the year ended December 31, 2011 by primary type of concession (in thousands):

 
Year Ended
Dec. 31, 2011
 
Accruing
 
Nonaccrual
 
Total
 
Combination & Other
 
Interest Rate
 
Payment Stream
 
Combination & Other
 
Total
 
Commercial:
 
 
 
 
 
 
 
 
 
 
 
Energy
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Services
—

 
—

 
—

 
868

 
868

 
868

Wholesale/retail
—

 
—

 
—

 
504

 
504

 
504

Manufacturing
—

 
—

 
—

 
—

 
—

 
—

Healthcare
—

 
—

 
—

 
—

 
—

 
—

Integrated food services
—

 
—

 
—

 
—

 
—

 
—

Other commercial and industrial
—

 
—

 
—

 
—

 
—

 
—

Total commercial
—

 
—

 
—

 
1,372

 
1,372

 
1,372

 
 
 
 
 
 
 
 
 
 
 
 
Commercial real estate:
 
 
 
 
 
 
 
 
 
 
 
Construction and land development
—

 
—

 
—

 
6,123

 
6,123

 
6,123

Retail
—

 
—

 
—

 
—

 
—

 
—

Office
—

 
—

 
—

 
25

 
25

 
25

Multifamily
—

 
—

 
—

 
—

 
—

 
—

Industrial
—

 
—

 
—

 
—

 
—

 
—

Other real estate loans
—

 
—

 
101

 
2,348

 
2,449

 
2,449

Total commercial real estate
—

 
—

 
101

 
8,496

 
8,597

 
8,597

 
 
 
 
 
 
 
 
 
 
 
 
Residential mortgage:
 
 
 
 
 
 
 
 
 
 
 
Permanent mortgage
534

 
—

 
—

 
4,025

 
4,025

 
4,559

Permanent mortgage guaranteed by U.S. government agencies
15,490

 
—

 
—

 
146

 
146

 
15,636

Home equity
—

 
—

 
—

 
—

 
—

 
—

Total residential mortgage
16,024

 
—

 
—

 
4,171

 
4,171

 
20,195

 
 
 
 
 
 
 
 
 
 
 
 
Consumer:
 
 
 
 
 
 
 
 
 
 
 
Indirect automobile
—

 
—

 
—

 
—

 
—

 
—

Other consumer
—

 
—

 
—

 
168

 
168

 
168

Total consumer
—

 
—

 
—

 
168

 
168

 
168

 
 
 
 
 
 
 
 
 
 
 
 
Total
$
16,024

 
$
—

 
$
101

 
$
14,207

 
$
14,308

 
$
30,332


The following table summarizes, by loan class, the recorded investment at December 31, 2012 and 2011, respectively of loans modified as TDRs within the previous 12 months and for which there was a payment default during the years ended December 31, 2012 and 2011, respectively (in thousands):

 
Year Ended
Dec. 31, 2012
 
Year Ended
Dec. 31, 2011
 
Accruing
 
Nonaccrual
 
Total
 
Accruing
 
Nonaccrual
 
Total
Commercial:
 
 
 
 
 
 
 
 
 
 
 
Energy
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Services
—

 
875

 
875

 
—

 
—

 
—

Wholesale/retail
—

 
885

 
885

 
—

 
473

 
473

Manufacturing
—

 
—

 
—

 
—

 
—

 
—

Healthcare
—

 
—

 
—

 
—

 
—

 
—

Integrated food services
—

 
—

 
—

 
—

 
—

 
—

Other commercial and industrial
—

 
—

 
—

 
—

 
—

 
—

Total commercial
—

 
1,760

 
1,760

 
—

 
473

 
473

 
 
 
 
 
 
 
 
 
 
 
 
Commercial real estate:
 
 
 
 
 
 
 
 
 
 
 
Construction and land development
—

 
2,000

 
2,000

 
—

 
3,575

 
3,575

Retail
—

 
2,379

 
2,379

 
—

 
—

 
—

Office
—

 
1,350

 
1,350

 
—

 
25

 
25

Multifamily
—

 
—

 
—

 
—

 
—

 
—

Industrial
—

 
—

 
—

 
—

 
—

 
—

Other real estate loans
—

 
—

 
—

 
—

 
668

 
668

Total commercial real estate
—

 
5,729

 
5,729

 
—

 
4,268

 
4,268

 
 
 
 
 
 
 
 
 
 
 
 
Residential mortgage:
 
 
 
 
 
 
 
 
 
 
 
Permanent mortgage
—

 
2,692

 
2,692

 
457

 
146

 
603

Permanent mortgage guaranteed by U.S. government agencies
17,251

 
—

 
17,251

 
11,877

 
381

 
12,258

Home equity
—

 
—

 
—

 
—

 
—

 
—

Total residential mortgage
17,251

 
2,692

 
19,943

 
12,334

 
527

 
12,861

 
 
 
 
 
 
 
 
 
 
 
 
Consumer:
 
 
 
 
 
 
 
 
 
 
 
Indirect automobile
—

 
—

 
—

 
—

 
—

 
—

Other consumer
—

 
462

 
462

 
—

 
19

 
19

Total consumer
—

 
462

 
462

 
—

 
19

 
19

 
 
 
 
 
 
 
 
 
 
 
 
Total
$
17,251

 
$
10,643

 
$
27,894

 
$
12,334

 
$
5,287

 
$
17,621


A payment default is defined as being 30 days or more past due subsequent to the loan modification. Loans that experienced a payment default during the years ended December 31, 2012 and 2011 above includes loans that were 30 days or more past due at any time during the period, but that are performing in accordance with the modified terms as of the balance sheet date.


Nonaccrual & Past Due Loans

Past due status for all loan classes is based on the actual number of days since the last payment was due according to the contractual terms of the loans.

A summary of loans currently performing, loans past due and accruing and nonaccrual loans as of December 31, 2012 is as follows (in thousands):
 
 
 
 
Past Due
 
 
 
 
 
 
Current
 
30 to 89
Days
 
90 Days
or More
 
Nonaccrual
 
Total
Commercial:
 
 
 
 
 
 
 
 
 
 
Energy
 
$
2,454,928

 
$
3,071

 
$
200

 
$
2,460

 
$
2,460,659

Services
 
2,150,386

 
1,710

 
—

 
12,090

 
2,164,186

Wholesale/retail
 
1,103,307

 
5

 
50

 
3,077

 
1,106,439

Manufacturing
 
346,442

 
35

 
—

 
2,007

 
348,484

Healthcare
 
1,077,022

 
1,040

 
178

 
3,166

 
1,081,406

Integrated food services
 
190,416

 
6

 
—

 
684

 
191,106

Other commercial and industrial
 
288,522

 
127

 
—

 
983

 
289,632

Total commercial
 
7,611,023

 
5,994

 
428

 
24,467

 
7,641,912

 
 
 
 
 
 
 
 
 
 
 
Commercial real estate:
 
 

 
 

 
 

 
 

 
 

Construction and land development
 
226,962

 
—

 
—

 
26,131

 
253,093

Retail
 
514,252

 
349

 
68

 
8,117

 
522,786

Office
 
417,866

 
3,177

 
—

 
6,829

 
427,872

Multifamily
 
400,151

 
39

 
—

 
2,706

 
402,896

Industrial
 
242,026

 
—

 
—

 
3,968

 
245,994

Other real estate loans
 
358,030

 
2,092

 
3,361

 
12,875

 
376,358

Total commercial real estate
 
2,159,287

 
5,657

 
3,429

 
60,626

 
2,228,999

 
 
 
 
 
 
 
 
 
 
 
Residential mortgage:
 
 

 
 

 
 

 
 

 
 

Permanent mortgage
 
1,075,687

 
8,366

 
49

 
39,863

 
1,123,965

Permanent mortgages guaranteed by U.S. government agencies
 
26,560

 
13,046

 
120,349

 
489

 
160,444

Home equity
 
752,100

 
2,275

 
—

 
6,256

 
760,631

Total residential mortgage
 
1,854,347

 
23,687

 
120,398

 
46,608

 
2,045,040

 
 
 
 
 
 
 
 
 
 
 
Consumer:
 
 

 
 

 
 

 
 

 
 

Indirect automobile
 
31,869

 
1,273

 
15

 
1,578

 
34,735

Other consumer
 
358,308

 
1,327

 
4

 
1,131

 
360,770

Total consumer
 
390,177

 
2,600

 
19

 
2,709

 
395,505

 
 
 
 
 
 
 
 
 
 
 
Total
 
$
12,014,834

 
$
37,938

 
$
124,274

 
$
134,410

 
$
12,311,456


A summary of loans currently performing, loans past due and accruing and nonaccrual loans as of December 31, 2011 is as follows (in thousands):

 
 
 
 
Past Due
 
 
 
 
 
 
Current
 
30 to 89
Days
 
90 Days
or More
 
Nonaccrual
 
Total
Commercial:
 
 
 
 
 
 
 
 
 
 
Energy
 
$
2,003,192

 
$
1,065

 
$
448

 
$
336

 
$
2,005,041

Services
 
1,729,775

 
13,608

 
1,187

 
16,968

 
1,761,538

Wholesale/retail
 
945,776

 
470

 
—

 
21,180

 
967,426

Manufacturing
 
313,028

 
654

 
—

 
23,051

 
336,733

Healthcare
 
971,265

 
1,362

 
47

 
5,486

 
978,160

Integrated food services
 
204,306

 
—

 
5

 
—

 
204,311

Other commercial and industrial
 
298,105

 
1,966

 
—

 
1,790

 
301,861

Total commercial
 
6,465,447

 
19,125

 
1,687

 
68,811

 
6,555,070

 
 
 
 
 
 
 
 
 
 
 
Commercial real estate:
 
 

 
 

 
 

 
 

 
 

Construction and land development
 
278,901

 
1,279

 
—

 
61,874

 
342,054

Retail
 
502,167

 
372

 
—

 
6,863

 
509,402

Office
 
394,227

 
239

 
—

 
11,457

 
405,923

Multifamily
 
365,477

 
38

 
—

 
3,513

 
369,028

Industrial
 
278,186

 
—

 
—

 
—

 
278,186

Other real estate loans
 
367,643

 
3,444

 
137

 
15,486

 
386,710

Total commercial real estate
 
2,186,601

 
5,372

 
137

 
99,193

 
2,291,303

 
 
 
 
 
 
 
 
 
 
 
Residential mortgage:
 
 

 
 

 
 

 
 

 
 

Permanent mortgage
 
1,113,907

 
17,259

 
601

 
25,366

 
1,157,133

Permanent mortgages guaranteed by U.S. government agencies
 
21,568

 
11,868

 
151,537

 
—

 
184,973

Home equity
 
624,942

 
3,036

 
42

 
4,401

 
632,421

Total residential mortgage
 
1,760,417

 
32,163

 
152,180

 
29,767

 
1,974,527

 
 
 
 
 
 
 
 
 
 
 
Consumer:
 
 

 
 

 
 

 
 

 
 

Indirect automobile
 
98,345

 
4,581

 
29

 
2,194

 
105,149

Other consumer
 
340,087

 
2,286

 
—

 
1,321

 
343,694

Total consumer
 
438,432

 
6,867

 
29

 
3,515

 
448,843

 
 
 
 
 
 
 
 
 
 
 
Total
 
$
10,850,897

 
$
63,527

 
$
154,033

 
$
201,286

 
$
11,269,743

Premises and Equipment
Premises and Equipment Disclosure [Text Block]
(5) Premises and Equipment

Premises and equipment at December 31 are summarized as follows (in thousands):

 
 
December 31,
 
 
2012
 
2011
Land
 
$
73,616

 
$
73,638

Buildings and improvements
 
244,524

 
232,440

Software
 
89,183

 
82,801

Furniture and equipment
 
158,020

 
141,743

Subtotal
 
565,343

 
530,622

Less accumulated depreciation
 
299,423

 
267,887

Total
 
$
265,920

 
$
262,735



Depreciation expense of premises and equipment was $33 million, $32 million and $33 million for the years ended December 31, 2012, 2011 and 2010, respectively.
Goodwill and Intangible Assets
Goodwill and Intangible Assets

On August 15, 2012, the Company acquired a majority voting interest in a Delaware limited liability corporation and its wholly-owned subsidiary, a Tulsa-based aircraft parts supplier and repair facility.

On August 19, 2012, the Company acquired The Milestone Group, Inc. ("Milestone"), a Denver-based Registered Investment Adviser that provides wealth management services to high net worth customers in Colorado and Nebraska. Milestone manages approximately $1.4 billion in equity and fixed income securities for customers at December 31, 2012.

The purchase price for these acquisitions totaled $37 million, including $24 million paid in cash and $13 million of contingent consideration. The purchase price allocation included $21 million of identifiable intangible assets and $26 million of goodwill. Certain issues with regards to deferred income taxes have not yet been finalized, and the outcome may result in an adjustment to goodwill. The pro-forma impact of these transactions was not material to the Company's consolidated financial statements.

The following table presents the original cost and accumulated amortization of intangible assets (in thousands):
 
 
December 31,
 
 
2012
 
2011
Core deposit premiums
 
$
109,417

 
$
109,417

Less accumulated amortization
 
107,848

 
107,023

Net core deposit premiums
 
1,569

 
2,394

 
 
 
 
 
Other identifiable intangible assets
 
38,191

 
17,291

Less accumulated amortization
 
11,568

 
9,466

Net other identifiable intangible assets
 
26,623

 
7,825

 
 
 
 
 
Total intangible assets, net
 
$
28,192

 
$
10,219


The net amortized cost of identifiable intangible assets assigned to the Company’s geographic markets as follows (in thousands):
 
 
December 31,
 
 
2012
 
2011
Core deposit premiums:
 
 
 
 
Texas
 
$
1,192

 
$
1,817

Colorado
 
377

 
548

Arizona
 
—

 
29

Total core deposit premiums
 
$
1,569

 
$
2,394

 
 
 
 
 
Other identifiable intangible assets:
 
 

 
 

Oklahoma
 
9,857

 
5,548

Colorado
 
15,976

 
1,487

Kansas/Missouri
 
790

 
790

Total other identifiable intangible assets
 
26,623

 
7,825

 
 
 
 
 
Total intangible assets, net
 
$
28,192

 
$
10,219




Expected amortization expense for intangible assets that will continue to be amortized (in thousands):
 
 
Core
Deposit
Premiums
 
Other
Identifiable
Intangible Assets
 
Total
2013
 
$
475

 
$
3,306

 
$
3,781

2014
 
432

 
2,300

 
2,732

2015
 
393

 
2,176

 
2,569

2016
 
247

 
2,064

 
2,311

2017
 
22

 
1,731

 
1,753

Thereafter
 
—

 
15,046

 
15,046

 
 
$
1,569

 
$
26,623

 
$
28,192




Goodwill assigned to the Company’s geographic markets as follows (in thousands):
 
 
December 31,
 
 
2012
 
2011
Goodwill:
 
 

 
 

Oklahoma
 
$
12,607

 
$
8,173

Texas
 
240,122

 
240,122

New Mexico
 
15,273

 
15,273

Colorado
 
77,555

 
55,611

Arizona
 
16,422

 
16,422

Total goodwill
 
$
361,979

 
$
335,601




The changes in the carrying value of goodwill by operating segment for year ended December 31, 2012 is as follows (in thousands):
 
 
Commercial
 
Consumer
 
Wealth
Management
 
Total
Balance, December 31, 2011
 
 
 
 
 
 
 
 
Goodwill
 
$
266,728

 
$
39,251

 
$
29,850

 
$
335,829

Accumulated impairment losses
 
—

 
(228
)
 
—

 
(228
)
 
 
266,728

 
39,023

 
29,850

 
335,601

 
 
 
 
 
 
 
 
 
Goodwill acquired during 2012
 
4,434

 
—

 
21,944

 
26,378

 
 
 
 
 
 
 
 
 
Balance, December 31, 2012
 
 
 
 
 
 
 
 
Goodwill
 
271,162

 
39,251

 
51,794

 
362,207

Accumulated Impairment
 
—

 
(228
)
 
—

 
(228
)
 
 
$
271,162

 
$
39,023

 
$
51,794

 
$
361,979



There were no changes in the carrying value of goodwill during the year ended December 31, 2011.

The annual goodwill evaluations for 2012 and 2011 did not indicate impairment for any reporting unit. Economic conditions did not indicate that impairment existed for any identifiable intangible assets and therefore no impairment evaluation was performed.
Mortgage Banking Activities Mortgage Banking Activities (Notes)
Mortgage Banking Activities [Text Block]
(7) Mortgage Banking Activities

Residential Mortgage Loan Production

The Company originates, markets and services conventional and government-sponsored residential mortgage loans. Generally, conforming fixed rate residential mortgage loans are held for sale in the secondary market and non-conforming and adjustable-rate residential mortgage loans are held for investment. All residential mortgage loans originated for sale by the Company are carried at fair value based on sales commitments and market quotes. Changes in the fair value of mortgage loans held for sale are included in Other operating revenue – Mortgage banking revenue. Residential mortgage loans held for sale also includes the fair value of residential mortgage loan commitments and forward sale commitments which are considered derivative contracts that have not been designated as hedging instruments. The volume of mortgage loans originated for sale and secondary market prices are the primary drivers of originating and marketing revenue.

Residential mortgage loan commitments are generally outstanding for 60 to 90 days, which represents the typical period from commitment to originate a residential mortgage loan to when the closed loan is sold to an investor. Residential mortgage loan commitments are subject to both credit and interest rate risk. Credit risk is managed through underwriting policies and procedures, including collateral requirements, which are generally accepted by the secondary loan markets. Exposure to interest rate fluctuations is partially managed through forward sales of residential mortgage-backed securities and forward sales contracts. These latter contracts set the price for loans that will be delivered in the next 60 to 90 days.

The unpaid principal balance of residential mortgage loans held for sale, notional amounts of derivative contracts related to residential mortgage loans commitments and forward contract sales and their related fair values included in Mortgage loans held for sale on the Consolidated Balance Sheets were (in thousands):
 
 
December 31, 2012
 
December 31, 2011
 
 
Unpaid Principal Balance/
Notional
 
Fair Value
 
Unpaid Principal Balance/
Notional
 
Fair Value
Residential mortgage loans held for sale
 
$
269,718

 
$
281,935

 
$
177,319

 
$
184,816

Residential mortgage loan commitments
 
356,634

 
12,733

 
189,770

 
6,597

Forward sales contracts
 
598,442

 
(906
)
 
349,447

 
(3,288
)
 
 
 

 
$
293,762

 
 

 
$
188,125



No residential mortgage loans held for sale were 90 days or more past due or considered impaired as of December 31, 2012 or December 31, 2011. No credit losses were recognized on residential mortgage loans held for sale for years ended December 31, 2012, 2011 and 2010.

Mortgage banking revenue was as follows (in thousands):
 
 
Year Ended December 31,
 
 
2012
 
2011
 
2010
Originating and marketing revenue:
 
 
 
 
 
 
Residential mortgages loan held for sale
 
$
120,599

 
$
57,418

 
$
45,243

Residential mortgage loan commitments
 
6,136

 
4,345

 
1,755

Forward sales contracts
 
2,382

 
(9,781
)
 
2,440

Total originating and marketing revenue
 
129,117

 
51,982

 
49,438

Servicing revenue
 
40,185

 
39,661

 
38,162

Total mortgage banking revenue
 
$
169,302

 
$
91,643

 
$
87,600



Originating and marketing revenue includes gain (loss) on residential mortgage loans held for sale and changes in the fair value of derivative contracts not designated as hedging instruments related to residential mortgage loan commitments and forward sales contracts. Servicing revenue includes servicing fee income and late charges on loans serviced for others.

Residential Mortgage Servicing

Mortgage servicing rights may be recognized when mortgage loans are originated pursuant to an existing plan for sale or, if no such plan exists, when the mortgage loans are sold. Mortgage servicing rights may also be purchased. Both originated or purchased mortgage servicing rights are initially recognized at fair value. The Company has elected to carry all mortgage servicing rights at fair value. Changes in the fair value are recognized in earnings as they occur. The unpaid principal balance of loans serviced for others is the primary driver of servicing revenue.

The following represents a summary of mortgage servicing rights (Dollars in thousands):

 
 
December 31,
2012
 
December 31,
2011
 
December 31,
2010
Number of residential mortgage loans serviced for others
 
98,246

 
95,841

 
96,443

Outstanding principal balance of residential mortgage loans serviced for others
 
$
11,981,624

 
$
11,300,986

 
$
11,194,582

Weighted average interest rate
 
4.71
%
 
5.19
%
 
5.44
%
Remaining term (in months)
 
289

 
290

 
292




Activity in capitalized mortgage servicing rights during the three years ended December 31, 2012 is as follows (in thousands):
 
 
Purchased
 
Originated
 
Total
Balance, December 31, 2009
 
$
7,828

 
$
65,996

 
$
73,824

Additions, net
 
31,321

 
27,603

 
58,924

Gain on purchase of mortgage servicing rights
 
11,832

 
—

 
11,832

Change in fair value due to loan runoff
 
(6,791
)
 
(13,895
)
 
(20,686
)
Change in fair value due to market changes
 
(6,290
)
 
(1,881
)
 
(8,171
)
Balance, December 31, 2010
 
$
37,900

 
$
77,823

 
$
115,723

Additions, net
 
—

 
26,251

 
26,251

Change in fair value due to loan runoff
 
(4,699
)
 
(10,045
)
 
(14,744
)
Change in fair value due to market changes
 
(14,298
)
 
(26,149
)
 
(40,447
)
Balance, December 31, 2011
 
$
18,903

 
$
67,880

 
$
86,783

Additions, net
 
—

 
42,191

 
42,191

Change in fair value due to loan runoff
 
(4,164
)
 
(14,788
)
 
(18,952
)
Change in fair value due to market changes
 
(1,763
)
 
(7,447
)
 
(9,210
)
Balance, December 31, 2012
 
$
12,976

 
$
87,836

 
$
100,812


During the first quarter of 2010, the Company purchased the rights to service approximately 34 thousand residential mortgage loans with an outstanding balance of $4.2 billion. The loans to be serviced were primarily concentrated in New Mexico and predominately held by Fannie Mae, Ginnie Mae and Freddie Mac. The cash purchase price was $32 million. The acquisition date fair value of the mortgage servicing rights was approximately $43.7 million based upon independent valuation analyses which were further supported by assumptions and models the Company regularly uses to value its existing portfolio of servicing rights. The $11.8 million difference between the purchase price and acquisition date fair value was directly attributable to the seller's distressed financial condition.

Changes in the fair value of mortgage servicing rights are included in Other operating expense in the Consolidated Statements of Earnings. Changes in fair value due to loan runoff are included in Mortgage banking costs. Changes in fair value due to market changes are reported separately. Changes in fair value due to market changes during the period relate to assets held at the reporting date.

There is no active market for trading in mortgage servicing rights after origination. Fair value is determined by discounting the projected net cash flows. Significant assumptions used to determine fair value considered to be significant unobservable inputs were as follows:

 
 
December 31,
2012
 
December 31,
2011
Discount rate – risk-free rate plus a market premium
 
10.29%
 
10.34%
Prepayment rate – based upon loan interest rate, original term and loan type
 
8.38% - 43.94%
 
10.88% - 49.68%
Loan servicing costs – annually per loan based upon loan type:
 
 
 
 
Performing loans
 
$55 - $105
 
$55 - $105
Delinquent loans
 
$135 - $500
 
$50 - $250
Loans in foreclosure
 
$875 - $4,250
 
$500 - $3,000
Escrow earnings rate – indexed to rates paid on deposit accounts with comparable average life
 
0.87%
 
1.21%


The Company is exposed to interest rate risk as benchmark residential mortgage interest rates directly affect the prepayment speeds used in valuing our mortgage servicing rights, which is partially managed through forward sales of residential mortgage-backed securities and forward sales contracts. A separate third party model is used to estimate prepayment speeds based on interest rates, housing turnover rates, estimated loan curtailment, anticipated defaults and other relevant factors. The prepayment model is updated daily for changes in market conditions and adjusted to better correlate with actual performance of BOK Financial’s servicing portfolio.

Stratification of the residential mortgage loan servicing portfolio and outstanding principal of loans serviced for others by interest rate at December 31, 2012 follows (in thousands):
 
 
< 4.00%
 
4.00% - 4.99%
 
5.00% - 5.99%
 
> 5.99%
 
Total
Fair value
 
$
33,456

 
$
40,560

 
$
21,472

 
$
5,324

 
$
100,812

Outstanding principal of loans serviced for others
 
$
3,351,636

 
$
3,982,534

 
$
3,030,001

 
$
1,617,453

 
$
11,981,624

Weighted average prepayment rate1
 
8.38
%
 
9.83
%
 
24.07
%
 
43.94
%
 
17.63
%
1 
Annual prepayment estimates based upon loan interest rate, original term and loan type. Weighted average prepayment rate is determined by weighting the prepayment speed for each loan by its unpaid principal balance.

The interest rate sensitivity of our mortgage servicing rights and securities and derivative contracts held as an economic hedge is modeled over a range of +/- 50 basis points. At December 31, 2012, a 50 basis point increase in mortgage interest rates is expected to decrease the fair value of our mortgage servicing rights, net of economic hedge by $139 thousand. A 50 basis point decrease in mortgage interest rates is expected to decrease the fair value of our mortgage servicing rights, net of economic hedge by $2.6 million. In the model, changes in the value of servicing rights due to changes in interest rates assume stable relationships between residential mortgage rates and prepayment speeds. Changes in market conditions can cause variations from these assumptions. These factors and others may cause changes in the value of our mortgage servicing rights to differ from our expectations.

The aging status of our mortgage loans serviced for others by investor at December 31, 2012 follows (in thousands):
 
 
 
 
Past Due
 
 
 
 
Current
 
30 to 59
Days
 
60 to 89
Days
 
90 Days or More
 
Total
FHLMC
 
$
4,668,434

 
$
41,298

 
$
12,981

 
$
39,509

 
$
4,762,222

FNMA
 
2,622,914

 
18,803

 
5,393

 
18,991

 
2,666,101

GNMA
 
3,903,284

 
130,869

 
35,408

 
18,958

 
4,088,519

Other
 
447,142

 
9,288

 
2,128

 
6,224

 
464,782

Total
 
$
11,641,774

 
$
200,258

 
$
55,910

 
$
83,682

 
$
11,981,624


The Company has off-balance sheet credit risk related to residential mortgage loans sold to U.S. government agencies with recourse prior to 2008 under various community development programs. These loans consist of first lien, fixed-rate residential mortgage loans underwritten to standards approved by the agencies including full documentation and originated under programs available only for owner-occupied properties. However, these loans have a higher risk of delinquency and loss given default than traditional residential mortgage loans. The Company no longer sells residential mortgage loans with recourse other than obligations under standard representations and warranties. The recourse obligation relates to loan performance for the life of the loan and the Company is obligated to repurchase the loan at the time of foreclosure for the unpaid principal balance plus unpaid interest. The principal balance of residential mortgage loans sold subject to recourse obligations totaled $227 million at December 31, 2012 and $259 million at December 31, 2011. At December 31, 2012, approximately 5% of the loans sold with recourse with an outstanding principal balance of $12 million were either delinquent more than 90 days, in bankruptcy or in foreclosure and 5% with an outstanding balance of $12 million were past due 30 to 89 days. A separate accrual for these off-balance sheet commitment is included in Other liabilities in the Consolidated Balance Sheets. The provision for credit losses on loans sold with recourse is included in Mortgage banking costs in the Consolidated Statements of Earnings.

The activity in the accrual for losses on loans sold with recourse included in Other liabilities in the Consolidated Balance Sheets is summarized as follows (in thousands):
 
Year Ended December 31,
 
2012
 
2011
 
2010
Beginning balance
$
18,683

 
$
16,667

 
$
13,781

Provision for recourse losses
(1,891
)
 
8,611

 
7,895

Loans charged off, net
(5,433
)
 
(6,595
)
 
(5,009
)
Ending balance
$
11,359

 
$
18,683

 
$
16,667



The Company also has off-balance sheet obligation to repurchase or provide indemnification for residential mortgage loans sold to government sponsored entities due to standard representations and warranties made under contractual agreements.The Company has established an accrual for credit losses related to potential loan repurchases under representations and warranties that is included in Other liabilities in the Consolidated Balance Sheets and in Mortgage banking costs in the Consolidated Statements of Earnings. For 2012, the Company has repurchased 39 loans from the agencies for $4.8 million and recognized $1.3 million of related losses. In addition, the Company has paid indemnification for 2 loans and recognized $86 thousand of related losses during 2012. While the level of repurchases and indemnifications related to standard representations and warranties has remained low, the severity of the losses trended higher during the year. Accordingly, the Company increased its accrual for credit losses related to potential loan repurchases under representations and warranties during the year.

A summary of unresolved deficiency requests or from the agencies and related accrual for credit losses follows (in thousands):
 
December 31,
 
2012
 
2011
Number of unresolved deficiency requests
389

 
247

Aggregate outstanding principal balance subject to unresolved deficiency requests
$
44,831

 
$
36,978

Unpaid principal balance subject to indemnification by the Company
1,233

 
870

Accrual for credit losses related to potential loan repurchases under representations and warranties
5,291

 
2,216

Deposits
Deposits
(8) Deposits
 
Interest expense on deposits is summarized as follows (in thousands):
 
 
 
December 31,
 
 
2012
 
2011
 
2010
Transaction deposits
 
$
14,300

 
$
23,415

 
$
38,886

Savings
 
540

 
719

 
719

Time:
 
 
 
 
 
 
Certificates of deposits under $100,000
 
19,150

 
26,476

 
31,210

Certificates of deposits $100,000 and over
 
16,331

 
21,175

 
19,235

Other time deposits
 
16,692

 
17,105

 
16,215

Total time
 
52,173

 
64,756

 
66,660

Total
 
$
67,013

 
$
88,890

 
$
106,265


 
The aggregate amounts of time deposits in denominations of $100,000 or more at December 31, 2012 and 2011 were $1.9 billion and $2.1 billion, respectively.

Time deposit maturities are as follows:  2013 – $1.5 billion, 2014 – $305 million, 2015 – $259 million, 2016 – $322 million, 2017 – $173 million and $406 million thereafter. At December 31, 2012 and 2011, the Company had $187 million and $219 million, respectively, in fixed rate, brokered certificates of deposits. The weighted-average interest rate paid on these certificates was 3.17% in 2012 and 3.62% in 2011.

Interest expense on time deposits was reduced by $1.5 million in 2012, $1.6 million in 2011, and $4.0 million in 2010 from the net accrued settlement of interest rate swaps.

The aggregate amount of overdrawn transaction deposits that have been reclassified as loan balances was $9.2 million at December 31, 2012 and $7.5 million at December 31, 2011.
Other Borrowings
Debt Disclosure [Text Block]
(9) Other Borrowings
 
Information relating to other borrowings is summarized as follows (dollars in thousands):

 
 
As of
 
Year Ended
 
 
December 31, 2012
 
December 31, 2012
 
 
Balance
 
Rate
 
Average Balance
 
Rate
 
Maximum
Outstanding
At Any
Month End
Parent Company and Other Non-Bank Subsidiaries:
 
 
 
 
 
 
 
 
 
 
Trust preferred debt
 
$
—

 
—
%
 
$
—

 
—
%
 
$
—

Other
 
10,500

 
1.50

 
394

 
1.11

 
10,500

Total Parent Company and Other Non-Bank Subsidiaries
 
10,500

 
 
 
394

 
1.11

 
 
Subsidiary Bank:
 
 
 
 
 
 
 
 
 
 
Funds purchased
 
1,167,416

 
0.05

 
1,512,711

 
0.14

 
1,810,793

Repurchase agreements
 
887,030

 
0.07

 
1,072,650

 
0.09

 
1,272,151

Federal Home Loan Bank advances
 
604,897

 
0.23

 
104,925

 
0.31

 
604,897

Subordinated debentures
 
347,633

 
2.40

 
363,699

 
3.79

 
398,897

GNMA repurchase liability
 
20,046

 
5.44

 
33,768

 
5.41

 
47,840

Other
 
16,332

 
5.10

 
16,577

 
2.91

 
16,761

Total subsidiary bank
 
3,043,354

 
 
 
3,104,330

 
0.65

 
 
Total other borrowings
 
$
3,053,854

 
 
 
$
3,104,724

 
0.65
%
 
 

 
 
As of
 
Year Ended
 
 
December 31, 2011
 
December 31, 2011
 
 
Balance
 
Rate
 
Average Balance
 
Rate
 
Maximum
Outstanding
At Any
Month End
Parent Company and Other Non-Bank Subsidiaries:
 
 
 
 
 
 
 
 
 
 
Trust preferred debt
 
$
—

 
—
%
 
$
7,093

 
—
%
 
$
8,763

Other
 
—

 
—

 
—

 
—

 
—

Total Parent Company and Other Non-Bank Subsidiaries
 
—

 


 
7,093

 
—

 
 
Subsidiary Bank:
 
 
 
 
 
 
 
 
 
 
Funds purchased
 
1,063,318

 
0.03

 
1,046,114

 
0.07

 
1,706,893

Repurchase agreements
 
1,233,064

 
0.09

 
1,096,615

 
0.12

 
1,393,237

Federal Home Loan Bank advances
 
4,837

 
0.27

 
45,110

 
0.38

 
201,674

Subordinated debentures
 
398,881

 
5.47

 
398,790

 
5.74

 
398,881

GNMA repurchase liability
 
53,082

 
6.18

 
56,142

 
5.79

 
118,595

Other
 
16,566

 
5.10

 
28,777

 
3.23

 
45,366

Total subsidiary bank
 
2,769,748

 
 
 
2,671,548

 
1.06

 
 
Total other borrowings
 
$
2,769,748

 
 
 
$
2,678,641

 
1.07
%
 
 

 
 
As of
 
Year Ended
 
 
December 31, 2010
 
December 31, 2010
 
 
Balance
 
Rate
 
Average Balance
 
Rate
 
Maximum
Outstanding
At Any
Month End
Parent Company and Other Non-Bank Subsidiaries:
 
 
 
 
 
 
 
 
 
 
Trust preferred debt
 
$
7,217

 
6.55
%
 
$
7,217

 
6.42
%
 
$
7,217

Other
 
—

 
—

 
—

 
—

 
—

Total Parent Company and Other Non-Bank Subsidiaries
 
7,217

 
 
 
7,217

 
6.42

 
 
Subsidiary Banks:
 
 
 
 
 
 
 
 
 
 
Funds purchased
 
1,025,018

 
0.11

 
1,185,742

 
0.11

 
1,465,983

Repurchase agreements
 
1,258,762

 
0.78

 
1,130,082

 
0.59

 
1,258,762

Federal Home Loan Bank advances
 
801,797

 
0.13

 
1,446,482

 
0.14

 
2,277,977

Federal Reserve advances
 
—

 
—

 
60,961

 
—

 
400,000

Subordinated debentures
 
398,701

 
5.47

 
398,619

 
5.78

 
398,701

GNMA repurchase liability
 
—

 
—

 
—

 
—

 
—

Other
 
24,564

 
1.75

 
22,364

 
0.46

 
25,326

Total subsidiary banks
 
3,508,842

 
 
 
4,244,250

 
0.95

 
 
Total other borrowings
 
$
3,516,059

 
 
 
$
4,251,467

 
0.98
%
 
 



Aggregate annual principal repayments at December 31, 2012 are as follows (in thousands):
 
 
Parent
Company
 
Subsidiary
Bank
2013
$
$
10,500

 
$
2,679,914

2014
 
—

 
525

2015
 
—

 
121,829

2016
 
—

 
525

2017
 
—

 
525

Thereafter
 
—

 
240,036

Total
$
$
10,500

 
$
3,043,354



Funds purchased are unsecured and generally mature within one to ninety days from the transaction date. Securities repurchase agreements are recorded as secured borrowings that generally mature within ninety days and are secured by certain available for sale securities. There was no outstanding accrued interest payable related to repurchase agreements at December 31, 2012 or December 31, 2011.

Additional information relating to securities sold under agreements to repurchase and related liabilities at December 31, 2012 and 2011 is as follows (dollars in thousands):
 
 
 
December 31, 2012
 
 
Amortized
 
Market
 
Repurchase
 
Average
Security Sold/Maturity
 
Cost
 
Value
 
Liability1
 
Rate
 
 
 
 
 
 
 
 
 
U.S. Agency Securities:
 
 
 
 
 
 
 
 
Overnight1
 
$
1,213,593

 
$
1,242,314

 
$
877,382

 
0.07
%
Long-term
 
—

 
—

 
—

 
—
%
Total Agency Securities
 
$
1,213,593

 
$
1,242,314

 
$
877,382

 
0.07
%
 
 
 
 
 
 
 
 
 
 
 
December 31, 2011
 
 
Amortized
 
Market
 
Repurchase
 
Average
Security Sold/Maturity
 
Cost
 
Value
 
Liability1
 
Rate
 
 
 
 
 
 
 
 
 
U.S. Agency Securities:
 
 

 
 

 
 

 
 

Overnight1
 
$
1,583,958

 
$
1,628,547

 
$
1,231,426

 
0.09
%
Long-term
 
—

 
—

 
—

 
—
%
Total Agency Securities
 
$
1,583,958

 
$
1,628,547

 
$
1,231,426

 
0.09
%
1 
BOK Financial maintains control over the securities underlying overnight repurchase agreements and generally transfers control over securities underlying longer-term dealer repurchase agreements to the respective counterparty.

Borrowings from the Federal Home Loan Banks are used for funding purposes. In accordance with policies of the Federal Home Loan Banks, BOK Financial has granted a blanket pledge of eligible assets (generally unencumbered U.S. Treasury and residential mortgage-backed securities, 1-4 family loans and multifamily loans) as collateral for these advances. The Federal Home Loan Banks have issued letters of credit totaling $411 million to secure BOK Financial’s obligations to depositors of public funds. The unused credit available to BOK Financial at December 31, 2012 pursuant to the Federal Home Loan Bank’s collateral policies is $685 million.

On June 9, 2011, the Company terminated its unsecured revolving credit agreement with George B. Kaiser, its Chairman and principal shareholder. There were no amounts outstanding under this credit agreement and no penalties or costs were paid by the Company for termination of the agreement. The credit agreement was replaced with a $100 million senior unsecured 364 day revolving credit facility with Wells Fargo Bank, National Association, administrative agent and other commercial banks (“the Credit Facility”). Interest on amounts outstanding under the Credit Facility is to be paid at a defined base rate minus 1.25% or LIBOR plus 1.25% based upon the Company’s option. Interest on amounts borrowed for certain acquisitions converted to a term loan at the Company's option is to be paid at a defined base rate minus 1.25% or LIBOR plus 1.50%. A commitment fee equal to 0.20% shall be paid quarterly on the unused portion of the credit commitment under the Credit Facility and there are no prepayment penalties. Any amounts outstanding at the end of the Credit Facility term shall be converted into a term loan which, except for amounts borrowed for certain acquisitions, shall be payable June 7, 2013. The Credit Facility contains customary representations and warranties, as well as affirmative and negative covenants, including limits on the Company’s ability to borrow additional funds, make investments or sell assets. These covenants also require BOKF to maintain minimum capital levels. At December 31, 2012, no amounts were outstanding under the Credit Facility and the Company met all of the covenants.

BOSC, Inc. has a borrowing agreement with Bank of New York Mellon ("BNY") to provide additional funding for its trading activities. Fundings are at the discretion of BNY with the amount of the advance and interest rate are negotiated at the time of the funding request. Fundings are fully secured by the qualifying securities and payable on demand. At December 31, 2012, $11 million was outstanding under this borrowing agreement with an interest rate of 1.50%.

In 2007, the Bank issued $250 million of subordinated debt due May 15, 2017. Interest on this debt was based upon a fixed rate of 5.75% through May 14, 2012 and is based on a floating rate of three-month LIBOR plus 0.69% thereafter. The proceeds of this debt were used to fund the Worth National Bank and First United Bank acquisitions and to fund continued asset growth. At December 31, 2012, $227 million of this subordinated debt remained outstanding. At December 31, 2011, $250 million of this subordinated debt was outstanding.

In 2005, the Bank issued $150 million of fixed rate subordinated debt due June 1, 2015. The cost of this subordinated debt, including issuance discounts and hedge loss is 5.56%. The proceeds of this debt were used to repay the unsecured revolving line of credit and to provide additional capital to support asset growth. During 2006, an interest rate swap was designated as a hedge of changes in fair value of the subordinated debt due to changes in interest rates. The Company received a fixed rate of interest and paid a variable rate based on 1-month LIBOR. This fair value hedging relationship was discontinued and the interest rate swap was terminated in April 2007. At December 31, 2012, $122 million of this subordinated debt remains outstanding. At December 31, 2011, $150 million of this subordinated debt was outstanding.

The Company has a liability related to the repurchase of certain delinquent residential mortgage loans previously sold into GNMA mortgage pools. Interest is payable at rates contractually due to investors.
Federal and State Income Taxes
Federal and State Income Taxes
(10) Federal and State Income Taxes

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of deferred tax assets and liabilities are as follows (in thousands):

 
December 31,
 
2012
 
2011
Deferred tax assets:
 
 
 
Stock-based compensation
$
9,100

 
$
10,100

Credit loss allowances
86,100

 
102,700

Valuation adjustments
45,100

 
42,300

Deferred book income
7,200

 
9,200

Deferred compensation
45,100

 
29,500

Book expense in excess of pension contribution
400

 
1,900

Other
30,900

 
38,500

Total deferred tax assets
223,900

 
234,200

 
 
 
 
Deferred tax liabilities:
 
 
 
Available for sale securities mark to market
99,000

 
86,400

Depreciation
19,600

 
29,400

Mortgage servicing rights
59,500

 
48,900

Lease financing
21,100

 
13,200

Other
21,700

 
18,400

Total deferred tax liabilities
220,900

 
196,300

Deferred tax assets in excess of deferred tax liabilities
$
3,000

 
$
37,900



The significant components of the provision for income taxes attributable to continuing operations for BOK Financial are shown below (in thousands):

 
Year Ended December 31,
 
2012
 
2011
 
2010
Current tax expense:
 
 
 
 
 
Federal
$
159,706

 
$
137,802

 
$
132,165

State
19,103

 
16,085

 
17,618

Total current tax expense
178,809

 
153,887

 
149,783

 
 
 
 
 
 
Deferred tax expense (benefit):
 
 
 
 
 
Federal
8,664

 
3,882

 
(24,714
)
State
1,267

 
742

 
(1,712
)
Total deferred tax expense (benefit)
9,931

 
4,624

 
(26,426
)
Total income tax expense
$
188,740

 
$
158,511

 
$
123,357



The reconciliations of income (loss) attributable to continuing operations at the U.S. federal statutory tax rate to income tax expense are as follows (in thousands):
 
Year Ended December 31,
 
2012
 
2011
 
2010
Amount:
 
 
 
 
 
Federal statutory tax
$
190,003

 
$
156,917

 
$
130,078

Tax exempt revenue
(5,558
)
 
(5,357
)
 
(5,404
)
Effect of state income taxes, net of federal benefit
13,684

 
11,198

 
9,740

Utilization of tax credits
(5,126
)
 
(2,972
)
 
(6,317
)
Bank-owned life insurance
(3,850
)
 
(3,879
)
 
(4,133
)
Reduction of tax accrual
(950
)
 
(1,764
)
 
(2,245
)
Other, net
537

 
4,368

 
1,638

Total
$
188,740

 
$
158,511

 
$
123,357


Due to the favorable resolution of certain tax issues for the periods ended December 31, 2008 and 2007, BOK Financial reduced its tax accrual by $1.0 million and $1.8 million in 2012 and 2011, respectively, which was credited against current income tax expense.

 
Year Ended December 31,
 
2012
 
2011
 
2010
Percent of pretax income:
 
 
 
 
 
Federal statutory tax
35
 %
 
35
 %
 
35
 %
Tax exempt revenue
(1
)
 
(1
)
 
(1
)
Effect of state income taxes, net of federal benefit
3

 
2

 
3

Utilization of tax credits
(1
)
 
(1
)
 
(2
)
Bank-owned life insurance
(1
)
 
(1
)
 
(1
)
Reduction of tax accrual
—

 
—

 
(1
)
Other, net
—

 
1

 
—

Total
35
 %
 
35
 %
 
33
 %


A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
 
2012
 
2011
 
2010
Balance as of January 1
$
12,230

 
$
11,900

 
$
12,300

Additions for tax for current year positions
3,976

 
6,390

 
3,700

Settlements during the period
(1,000
)
 
(2,510
)
 
—

Lapses of applicable statute of limitations
(2,931
)
 
(3,550
)
 
(4,100
)
Balance as of December 31
$
12,275

 
$
12,230

 
$
11,900



Any of the above unrecognized tax benefits, if recognized, would affect the effective tax rate.

BOK Financial recognizes interest and penalties accrued related to unrecognized tax benefits in income tax expense. The Company recognized $1.2 million for 2012, $1.9 million for 2011 and $1.3 million for 2010 in interest and penalties. The Company had approximately $2.9 million and $3.4 million for the payment of interest and penalties accrued as of December 31, 2012 and 2011, respectively. Federal statutes remain open for federal tax returns filed in the previous three reporting periods. Various state income tax statutes remain open for the previous three to six reporting periods.

The Internal Revenue Service completed an audit of the Company's federal income tax return for the year ended December 31, 2008 during the first quarter 2012 with no adjustments. The Internal Revenue Service is currently auditing the Company's 2008 refund claim. The Company does not expect a material impact to the financial statements as a result of the audit.
Employee Benefits
Employee Benefits
(11) Employee Benefits

BOK Financial sponsors a defined benefit cash balance Pension Plan for all employees who satisfy certain age and service requirements. Pension Plan benefits were curtailed as of April 1, 2006. No participants may be added to the plan and no additional service benefits will be accrued. During 2012, interest accrued on employees’ account balances at 5.25%. Effective in the first quarter of 2013, interest will accrue at a variable rate tied to the five-year trailing average of five-year Treasury Securities plus 1.5%. The new rate will have a floor of 2.5% and a ceiling of 5.0%.

The following table presents information regarding this plan (dollars in thousands):
 
 
December 31,
 
 
2012
 
2011
Change in projected benefit obligation:
 
 
 
 
Projected benefit obligation at beginning of year
 
$
50,213

 
$
48,373

Interest cost
 
1,925

 
2,157

Actuarial loss
 
2,786

 
2,461

Benefits paid
 
(2,194
)
 
(2,778
)
Plan amendments
 
$
(4,702
)
 
—

Projected benefit obligation at end of year1,2
 
$
48,028

 
$
50,213

Change in plan assets:
 
 
 
 

Plan assets at fair value at beginning of year
 
$
43,859

 
$
44,477

Actual return on plan assets
 
4,255

 
2,160

Benefits paid
 
(2,194
)
 
(2,778
)
Plan assets at fair value at end of year
 
$
45,920

 
$
43,859

 
 
 
 
 
Funded status of the plan
 
$
(2,108
)
 
$
(6,354
)
Components of net periodic benefit costs:
 
 
 
 

Interest cost
 
$
1,925

 
$
2,157

Expected return on plan assets
 
(2,062
)
 
(1,957
)
Amortization of unrecognized net loss
 
3,461

 
3,659

Net periodic pension cost
 
$
3,324

 
$
3,859


1 
Projected benefit obligation equals accumulated benefit obligation.
2 
Projected benefit obligation is based on January 1 measurement date.

Weighted-average assumptions as of December 31:
 
2012
 
2011
Discount rate
 
3.36
%
 
4.11
%
Expected return on plan assets
 
5.25
%
 
5.25
%


As of December 31, 2012, expected future benefit payments related to the Pension Plan were as follows (in thousands):
2013
$
3,629

2014
3,298

2015
3,372

2016
3,771

2017
3,488

Thereafter
16,227

 
$
33,785



Assets of the Pension Plan consist primarily of shares in the Cavanal Hill Balanced Fund. The stated objective of this fund is to provide an attractive total return through a broadly diversified mix of equities and bonds. The typical portfolio mix is approximately 60% equities and 40% bonds. The net asset value of shares in the Cavanal Hill Funds is reported daily based on market quotations for the Fund’s securities. If market quotations are not readily available, the securities’ fair values are determined by the Fund’s pricing committee. The inception-to-date return on the fund, which is used as an indicator when setting the expected return on plan assets, was 6.96%. As of December 31, 2012, the expected return on plan assets for 2012 is 5.25%. The maximum allowed Pension Plan contribution for 2012 was $28 million. No minimum contribution was required for 2012 or 2011. The minimum contribution was made for 2010. We expect approximately $1.3 million of net pension costs currently in accumulated other comprehensive income to be recognized as net periodic pension cost in 2013.

Employee contributions to the Thrift Plan are eligible for Company matching equal to 6% of base compensation, as defined in the plan. The Company-provided matching contribution rates range from 50% for employees with less than four years of service to 200% for employees with 15 or more years of service. Additionally, a maximum Company-provided, non-elective annual contribution of up to $750 is made for employees whose annual base compensation is less than $40,000. Total non-elective contributions were $802 thousand for 2012, $933 thousand for 2011 and $1.0 million for 2010.

Participants may direct investments in their accounts to a variety of options, including a BOK Financial common stock fund. Employer contributions, which are invested in accordance with the participant’s investment options, vest over five years. Thrift Plan expenses were $16.8 million for 2012, $15.4 million for 2011 and $14.3 million for 2010.

BOK Financial also sponsors a defined benefit post-retirement employee medical plan, which pays 50% of annual medical insurance premiums for retirees who meet certain age and service requirements. Assets of the retiree medical plan consist primarily of shares in a cash management fund. The post-retirement medical plan is limited to current retirees and certain employees who were age 60 or older at the time the plan was frozen in 1993. The net obligation recognized under the plan was $1.1 million at December 31, 2012 and $2.2 million at December 31, 2011. A 1% change in medical expense trends would not significantly affect the net obligation or cost of this plan.

BOK Financial offers numerous incentive compensation plans that are aligned with the Company’s growth strategy. Compensation awarded under these plans may be based on defined formulas, other performance criteria or discretionary. Incentive compensation is designed to motivate and reinforce sales and customer service behavior in all markets. Earnings were charged $153.9 million in 2012, $117.8 million in 2011, and $104.0 million in 2010 for incentive compensation plans.
Stock Compensation Plans
Stock Compensation Plans
(12) Stock Compensation Plans

The shareholders and Board of Directors of BOK Financial have approved various stock-based compensation plans. An independent compensation committee of the Board of Directors determines the number of awards granted to the Chief Executive Officer and other senior executives. Stock-based compensation is granted to other officers and employees and is approved by the independent compensation committee upon recommendation of the Chairman of the Board and the Chief Executive Officer.

These awards include stock options subject to vesting requirements and non-vested shares. Generally, one-seventh of the options awarded vest annually and expire 3 years after vesting. Additionally, stock options that vest in two years and expire 45 days after vesting have been awarded. Non-vested shares vest 5 years after the grant date. The holders of these non-vested shares may be required to retain the shares for 3 years after vesting.

The Chief Executive Officer and other senior executives participate in an Executive Incentive Plan ("EIP"). The number of options and non-vested shares may increase or decrease based upon the Company’s growth in earnings per share over a three-year period compared to the median growth in earnings per share for a designated peer group of financial institutions and other individual performance factors.

The following table presents stock options outstanding during 2012, 2011 and 2010 under these plans (in thousands, except for per share data):
 
 
Number
 
Weighted-
Average
Exercise
Price
 
Aggregate
Intrinsic
Value
Options outstanding at December 31, 2009
 
3,521,763

 
$44.58
 
$
10,359

Options awarded
 
345,945

 
48.30
 
 
Options exercised
 
(486,280
)
 
39.29
 
 
Options forfeited
 
(97,443
)
 
46.89
 
 
Options expired
 
(148,651
)
 
51.35
 
 
Options outstanding at December 31, 2010
 
3,135,334

 
$45.62
 
$
24,405

Options awarded
 
185,007

 
55.94
 
 
Options exercised
 
(576,518
)
 
44.35
 
 
Options forfeited
 
(60,005
)
 
47.93
 
 
Options expired
 
(62,471
)
 
54.13
 
 
Options outstanding at December 31, 2011
 
2,621,347

 
$47.01
 
$
20,769

Options awarded
 
67,155

 
58.76
 
 
Options exercised
 
(708,295
)
 
45.32
 
 
Options forfeited
 
(22,559
)
 
50.36
 
 
Options expired
 
(66,862
)
 
45.97
 
 
Options outstanding at December 31, 2012
 
1,890,786

 
$48.29
 
$
11,748

Options vested at:
 
 
 
 
 
 
December 31, 2010
 
805,781

 
$45.26
 
$
6,556

December 31, 2011
 
825,682

 
46.72
 
6,779

December 31, 2012
 
601,367

 
47.99
 
3,890



The following table summarizes information concerning currently outstanding and vested stock options:
Options Outstanding
 
Options Vested
 
 
 
 
Weighted
 
 
 
 
 
 
 
Weighted
 
 
 
 
Average
 
Weighted
 
 
 
Weighted
 
Average
Range of
 
 
 
Remaining
 
Average
 
 
 
Average
 
Remaining
Exercise
 
Number
 
Contractual
 
Exercise
 
Number
 
Exercise
 
Contractual
Prices
 
Outstanding
 
Life (years)
 
Price
 
Vested
 
Price
 
Life (years)
$30.87
 
426

 
0.01
 
$30.87
 
426

 
$30.87
 
0.01
37.74
 
25,338

 
1.00
 
37.74
 
25,338

 
37.74
 
1.00
45.15 - 47.34
 
77,569

 
1.04
 
47.32
 
77,569

 
47.32
 
1.04
47.05
 
160,902

 
2.00
 
47.05
 
90,785

 
47.05
 
1.03
54.33
 
297,887

 
2.50
 
54.33
 
144,360

 
54.33
 
1.04
48.46
 
387,385

 
3.00
 
48.46
 
133,184

 
48.46
 
1.05
36.65
 
371,373

 
3.50
 
36.65
 
77,788

 
36.65
 
1.04
48.30
 
208,365

 
4.00
 
48.30
 
13,468

 
48.30
 
1.57
55.94
 
273,792

 
5.00
 
55.94
 
38,449

 
55.94
 
2.07
58.76
 
87,749

 
6.00
 
58.76
 
—

 
0.00
 
0.00


The aggregate intrinsic value of options exercised was $8.3 million for 2012, $5.5 million for 2011 and $6.1 million for 2010.
Compensation expense for stock options is generally recognized based on the fair value of options granted over the options’ vesting period. 

The fair value of options was determined as of the date of grant using a Black-Scholes option pricing model with the following weighted average assumptions:
 
 
2012
 
2011
 
2010
Average risk-free interest rate1
 
0.93
%
 
1.87
%
 
2.36
%
Dividend yield
 
2.20
%
 
1.80
%
 
2.00
%
Volatility factors
 
0.280

 
0.268

 
0.261

Weighted average expected life
 
4.9 years

 
4.9 years

 
4.9 years

Weighted average fair value
 
$
11.48

 
$
11.92

 
$
10.17

1 
Average risk-free interest rate represents U.S. Treasury rates matched to the expected life of the options.

Stock option expense totaled $9.7 million for 2012, $10.0 million for 2011 and $8.3 million for 2010. Compensation cost of stock options granted that may be recognized as compensation expense in future years totaled $3.3 million at December 31, 2012. Subject to adjustments for forfeitures, we expect to recognize compensation expense for current outstanding options of $1.5 million in 2013, $892 thousand in 2014, $498 thousand in 2015, $260 thousand in 2016, $110 thousand in 2017 and $27 thousand thereafter.

The following represents a summary of the non-vested stock awards as of December 31, 2012 (in thousands):
 
 
Shares
 
Weighted
Average
Grant Date
Fair Value
Non-vested at January 1, 2012
 
503,738

 
 
   Granted
 
197,058

 
$55.63
   Lapsed
 
(76,192
)
 
47.32
   Forfeited
 
(31,773
)
 
50.45
Non-vested at December 31, 2012
 
592,831

 
 


Unrecognized compensation cost of non-vested shares totaled $14.0 million at December 31, 2012.  Subject to adjustment for forfeitures, we expect to recognize compensation expense of $4.9 million in 2013, $4.2 million in 2014, $3.0 million in 2015, $1.7 million in 2016 and $158 thousand in 2017.

BOK Financial permits certain executive officers to defer recognition of taxable income from their stock-based compensation. Deferred compensation may also be diversified into investments other than BOK Financial common stock.

Stock-based compensation subject to these deferral plans is recognized as a liability award rather than as an equity award. Compensation expense is based on the fair value of the award recognized over the vesting period. The recorded obligation for liability awards totaled $87 thousand at December 31, 2012 and $1.3 million at December 31, 2011. Compensation cost of liability awards was an expense of $530 thousand in 2012, $760 thousand in 2011 and $1.9 million in 2010.

On April 26, 2011 shareholders approved the BOK Financial Corporation 2011 True-up Plan. The True-Up Plan was intended to address inequality in the EIP which had been approved by shareholders in 2003 as a result of certain peer banks that performed poorly during the most recent economic cycle. Performance goals for the EIP are based on the Company's earnings per share growth compared to peers and business unit performance. As the economy improves and credit losses normalize, peer banks were expected to experience significant comparative earnings per share percentile increases. This "bounce-back" effect would have resulted in the unanticipated result of no annual bonuses in the years 2011, 2012 and 2013 and the forfeiture of long-term incentive awards for 2010 and 2011 in their entirety, despite BOK Financial's strong annual earnings growth through the economic cycle while many peers experienced negative or declining earnings. The True-Up Plan was designed to adjust annual and long-term performance-based incentive compensation for certain senior executives either upward or downward based on the earnings per share performance and compensation of comparable senior executives at peer banks for 2006 through 2013. Compensation expense is determined by ranking BOK Financial's earnings per share to peer banks and then aligning compensation with the peer bank that most closely relates to BOK Financial earnings per share performance. The final amount due under the 2011 True-Up Plan will be determined as of December 31, 2013 and distributed in 2014. Based on the most recent available information, the Company has accrued $40 million for the True-Up Plan liability. In the present economic environment, performance measurement through 2013 may be volatile and could result in future adjustments upward or downward.

During January 2013, BOK Financial awarded the following stock-based compensation:
 
 
Number
 
Exercise
Price
 
Fair Value /
Award
Stock options
 
81,492

 
$55.74
 
$9.67
Non-vested stock
 
208,770

 
0.00
 
55.74


The aggregate compensation cost of these awards totaled approximately $12.4 million. This cost will be recognized over the vesting periods, subject to adjustments for forfeitures. Non-vested shares awarded in January, 2013 cliff vest in 3 years and are subject to a 2 year holding period after vesting. None of the stock-based compensation awards in January 2013 are subject to deferred compensation plans.
Related Parties
Schedule of Related Party Transactions [Table Text Block]
(13) Related Parties

In compliance with applicable regulations, the Company may extend credit to certain executive officers, directors, principal shareholders and their affiliates (collectively referred to as “related parties”) in the ordinary course of business under substantially the same terms as comparable third-party lending arrangements. The Company’s loans to related parties do not involve more than the normal credit risk and there are no nonaccruing or impaired related party loans outstanding at December 31, 2012 or 2011.

Activity in loans to related parties is summarized as follows (in thousands):

 
 
Year Ended December 31,
 
 
2012
 
2011
Beginning balance
 
$
99,340

 
$
168,935

Advances
 
644,715

 
300,080

Payments
 
(684,942
)
 
(285,909
)
Adjustments1
 
(9,170
)
 
(83,766
)
Ending balance
 
$
49,943

 
$
99,340

1 
Adjustments generally consist of changes in status as a related party.

Certain related parties are customers of the Company for services other than loans, including consumer banking, corporate banking, risk management, wealth management, brokerage and trading, or fiduciary/trust services. The Company engages in transactions with related parties in the ordinary course of business in compliance with applicable regulations.

The Company had an unsecured revolving credit agreement with George B. Kaiser, its Chairman and principal shareholder which was terminated during 2010 as more fully described in Note 9. The Company also rents office space in facilities owned by affiliates of Mr. Kaiser. Lease payments totaled $1.1 million for 2012, $1.1 million for 2011 and $1.1 million for 2010.

In 2008, the Company entered into a $25 million loan commitment with the Tulsa Community Foundation (“TCF”) to be secured by tax-exempt bonds purchased from the Tulsa Stadium Trust (the “Stadium Trust”) by TCF. The Stadium Trust is an Oklahoma public trust, of which the City of Tulsa is the sole beneficiary. Stanley A. Lybarger, President and CEO of the Company, is Chairman of the Stadium Trust.

Cavanal Hill Investment Management, Inc., a wholly-owned subsidiary of the Bank, is the administrator to and investment advisor for the Cavanal Hill Funds (the "Funds"), a diversified, open-ended investment company established as a business trust under the Investment Company Act of 1940 (the "1940 Act"). The Bank is custodian and BOSC, Inc. is distributor for the Funds. The Funds’ products are offered to customers, employee benefit plans, trusts and the general public in the ordinary course of business. Approximately 99% of the Funds’ assets of $2.4 billion are held for the Company's clients. A Company executive officer serves on the Funds' board of trustees and officers of the Bank serve as president and secretary of the Funds. A majority of the members of the Funds’ board of trustees are, however, independent of the Company and the Funds are managed by its board of trustees.
Commitments and Contingent Liabilities
Commitments and Contingent Liabilities
(14)  Commitments and Contingent Liabilities

Litigation Contingencies

In 2010, the Bank was named as a defendant in three class actions alleging that the manner in which the bank posted charges to its consumer deposit accounts was improper. These actions were consolidated and settled on November 23, 2011 in Multi-District Litigation pending in the United States District Court for the Southern District of Florida. The settlement was approved by the Court on August 29, 2012. The settlement amount of $19 million was paid to the plaintiff class in November 2012. The settlement was fully accrued for in 2011.

In an opinion dated October 11, 2011, the Oklahoma Supreme Court invalidated, pursuant to a petition brought by certain taxpayers, a $7.1 million settlement agreement between the Bank and the City of Tulsa (“the City”). The agreement settled claims asserted by the Bank against the City and against the Tulsa Airports Improvement Trust ("the Trust") related to a defaulted loan made by the Bank to a start-up airline. The Trust agreed to purchase the loan and its collateral from the Bank in the event of a default by the airline. The settlement amount was fully accrued for in 2011 in the accrual for off-balance sheet credit risk. On July 18, 2012, the Company paid the $7.1 million to the City. 

As a member of Visa, BOK Financial is obligated for a proportionate share of certain covered litigation losses incurred by Visa under a retrospective responsibility plan. A contingent liability was recognized for the Company’s share of Visa’s covered litigation liabilities. This contingent liability totaled $7.3 million at December 31, 2012. Visa funded an escrow account to cover litigation claims, including covered litigation losses under the retrospective responsibility plan, with proceeds from its initial public offering in 2008 and from available cash. BOK recognized a $7.3 million receivable for its proportionate share of this escrow account.

BOK Financial currently owns 251,837 Visa Class B shares which are convertible into Visa Class A shares after the final settlement of all covered litigation. Class B shares may be diluted in the future if the escrow fund is not adequate to cover future covered litigation costs. Therefore, no value has been currently assigned to the Class B shares and no value may be assigned until the Class B shares are converted into a known number of Class A shares.

In July 2012, Visa announced it had reached an agreement in principle to resolve pending litigation and provide for settlement payments from the previously funded litigation escrow account. In conjunction with this agreement, Visa deposited an additional $150 million to the litigation escrow account which reduced the exchange rate to approximately 0.4206 Class A shares for each Class B share.

In the ordinary course of business, BOK Financial and its subsidiaries are subject to legal actions and complaints. Management believes, based upon the opinion of counsel, that the actions and liability or loss, if any, resulting from the final outcomes of the proceedings, will not have a material effect on the Company’s financial condition, results of operations or cash flows.

Alternative Investment Commitments

The Company sponsors two private equity funds and invests in several tax credit entities and other funds as permitted by banking regulations. Consolidation of these investments is based on the variable interest model determined by the nature of the entity. Variable interest entities are generally defined as entities that either do not have sufficient equity to finance their activities without support from other parties or whose equity investors lack a controlling financial interest. Variable interest entities are consolidated based on the determination that the Company is the primary beneficiary including the power to direct the activities that most significantly impact the variable interest's economic performance and the obligation to absorb losses of the variable interest or the right to receive benefits of the variable interest that could be significant to the variable interest.

BOKF Equity, LLC, an indirect wholly-owned subsidiary, is the general partner of two consolidated private equity funds (“the Funds”). The Funds provide alternative investment opportunities to certain customers, some of which are related parties, through unaffiliated limited partnerships. These unaffiliated limited partnerships generally invest in distressed assets, asset buy-outs or venture capital companies. As general partner, BOKF Equity, LLC has the power to direct activities that most significantly affect the Funds' performance and contingent obligations to make additional investments totaling $7.1 million at December 31, 2012. Substantially all of the obligations are offset by limited partner commitments. The Company does not accrue its contingent liability to fund investments. The Volcker Rule in Title VI of the Dodd-Frank Act limits both the amount and structure of these type of investments. As a result, the Company's private equity activity might be curtailed.

Consolidated tax credit entities represent the Company's interest in entities earning federal new market tax credits related to qualifying loans for which the Company has the power to direct the activities that most significantly impact the variable interest's economic performance of the entity including being the primary beneficiary of or the obligation to absorb losses of the variable interest that could be significant to the variable interest. The creditors underlying the other borrowings of consolidated tax credit entities do not have recourse to the general credit of BOKF.

The Company also has interests in various unrelated alternative investments generally consisting of unconsolidated limited partnership interest in or loans to entities for which investment return is in the form of tax credits or that invest in distressed real estate loans and properties, energy development, venture capital and other activities. The Company is prohibited by banking regulations from controlling or actively managing the activities of these investments and the Company's maximum exposure to loss is restricted to its investment balance. The Company's obligation to fund alternative investments is included in Other liabilities in the Consolidated Balance Sheets.

A summary of consolidated and unconsolidated alternative investments as of December 31, 2012 and December 31, 2011 is as follows (in thousands):

 
 
December 31, 2012
 
 
Loans
 
Other
assets
 
Other
liabilities
 
Other
borrowings
 
Non-controlling
interest
Consolidated:
 
 
 
 
 
 
 
 
 
 
Private equity funds
 
$
—

 
$
28,169

 
$
—

 
$
—

 
$
23,691

Tax credit entities
 
10,000

 
13,965

 
—

 
10,964

 
10,000

Other
 
—

 
8,952

 
—

 
—

 
2,129

Total consolidated
 
$
10,000

 
$
51,086

 
$
—

 
$
10,964

 
$
35,820

 
 
 
 
 
 
 
 
 
 
 
Unconsolidated:
 
 
 
 
 
 
 
 
 
 
Tax credit entities
 
$
22,354

 
$
78,109

 
$
43,052

 
$
—

 
$
—

Other
 
—

 
9,113

 
1,802

 
—

 
—

Total unconsolidated
 
$
22,354

 
$
87,222

 
$
44,854

 
$
—

 
$
—


 
 
December 31, 2011
 
 
Loans
 
Other
assets
 
Other
liabilities
 
Other
borrowings
 
Non-controlling
interest
Consolidated:
 
 
 
 
 
 
 
 
 
 
Private equity funds
 
$
—

 
$
30,902

 
$
—

 
$
—

 
$
26,042

Tax credit entities
 
10,000

 
14,483

 
—

 
10,964

 
10,000

Other
 
—

 
7,206

 
—

 
—

 
142

Total consolidated
 
$
10,000

 
$
52,591

 
$
—

 
$
10,964

 
$
36,184

 
 
 
 
 
 
 
 
 
 
 
Unconsolidated:
 
 
 
 
 
 
 
 
 
 
Tax credit entities
 
$
10,575

 
$
37,890

 
$
16,084

 
$
—

 
$
—

Other
 
—

 
10,950

 
2,194

 
—

 
—

Total unconsolidated
 
$
10,575

 
$
48,840

 
$
18,278

 
$
—

 
$
—




Other Commitments and Contingencies

At December 31, 2012, Cavanal Hill Funds’ assets included $903 million of U.S. Treasury, $1.0 billion of cash management and $403 million of tax-free money market funds. Assets of these funds consist of highly-rated, short-term obligations of the U.S. Treasury, corporate issuers and U.S. states and municipalities. The net asset value of units in these funds was $1.00 at December 31, 2012. An investment in these funds is not insured by the Federal Deposit Insurance Corporation or guaranteed by BOK Financial or any of its subsidiaries. BOK Financial may, but is not obligated to purchase assets from these funds to maintain the net asset value at $1.00. No assets were purchased from the funds in 2012 or 2011.

Cottonwood Valley Ventures, Inc. (“CVV, Inc.”), an indirectly wholly-owned subsidiary of BOK Financial, is being audited by the Oklahoma Tax Commission (“OTC”) for tax years 2007 through 2009. CVV, Inc. is a qualified venture capital company under the applicable Oklahoma statute. As authorized by the statute, CVV, Inc. guarantees transferable Oklahoma state income tax credits by providing direct debt financing to private companies which qualify as statutory business ventures. Due to certain statutory limitations on utilization of such credits, CVV, Inc. must sell the majority of the credits to provide the economic incentives provided for by the statute. During 2012, CVV, Inc. and credit purchasers settled the assessment related to the 2008 tax credits disallowed with no material adverse impact to the consolidated financial statements. Management does not anticipate that the remaining issue under audit will have a material adverse impact to the consolidated financial statements.

Total rent expense for BOK Financial was $21.7 million in 2012, $20.6 million in 2011 and $21.2 million in 2010. The Bank is obligated under a long-term lease for its bank premises owned by Williams Companies, Inc. and located in downtown Tulsa. The lease term, which began November 1, 1976, is for fifty-seven years with an option to terminate in 2024 with a two-year prior written notice. Annual base rent is $3.1 million. The Bank subleased a portion of this space in 2010. Net rent expense for 2010 was $3.0 million.

At December 31, 2012, future minimum lease payments for equipment and premises under operating leases were as follows: $19.6 million in 2013, $18.9 million in 2014, $18.2 million in 2015, $16.3 million in 2016, $12.6 million in 2017 and $74.8 million thereafter. Premises leases may include options to renew at then current market rates and may include escalation provisions based upon changes in consumer price index or similar benchmarks.

The Federal Reserve Bank requires member banks to maintain certain minimum average cash balances. These balances were $733 million for the year ended December 31, 2012 and $968 million for the year ended December 31, 2011.

BOSC, Inc., a wholly-owned subsidiary of BOK Financial, is an introducing broker to Pershing, LLC for retail equity investment transactions. As such, it has indemnified Pershing, LLC against losses due to a customer's failure to settle a transaction or to repay a margin loan. All unsettled transaction and margin loans are secured as required by applicable regulation. The amount of customer balances subject to indemnification totaled $2.2 million at December 31, 2012.

The Company agreed to guarantee rents totaling $28.7 million through September of 2017 to the City as owner of a building immediately adjacent to the Bank’s main office for space currently rented by third-party tenants in the building. All rent payments are current. Remaining guaranteed rents totaled $14.2 million at December 31, 2012. Current leases expire or are subject to lessee termination options at various dates in 2013 and 2014. Our obligation under the agreement would be affected by lessee decisions to exercise these options. In return for this guarantee, the Company will receive 80% of net cash flow as defined in an agreement with the City through September 2017 from rental of space that was vacant at the inception of the agreement. The maximum amount that the Company may receive under this agreement is $4.5 million.

The Company has agreed to purchase approximately $72 million of Oklahoma income tax credits from certain operators of zero emission power facilities from 2013 to 2022. Tax credits are generated based on power sold to unrelated third parties and are transferable for a period of ten years following the year of creation. Tax credits will be sold to qualifying taxpayers as BOK Financial is limited by statute on the amount of credits that may be utilized. The agreements may be terminated in the event of changes in federal law or Oklahoma statutes invalidating the tax credits or their transferability.
Earnings Per Share
Earnings Per Share
(16)  Earnings Per Share

The following table presents the computation of basis and diluted earnings per share (dollars in thousands, except per share data):
 
 
 
Year Ended December 31,
 
 
2012
 
2011
 
2010
Numerator:
 
 
 
 
 
 
Net income attributable to BOK Financial Corp. shareholders
 
$
351,191

 
$
285,875

 
$
246,754

Earnings allocated to participating securities
 
(2,541
)
 
(2,214
)
 
(1,583
)
Numerator for basic earnings per share – income available to common shareholders
 
348,650

 
283,661

 
245,171

Effect of reallocating undistributed earnings of participating securities
 
6

 
6

 
3

Numerator for diluted earnings per share – income available to common shareholders
 
$
348,656

 
$
283,667

 
$
245,174

 
 
 
 
 
 
 
Denominator:
 
 

 
 
 
 

Weighted average shares outstanding
 
68,221,013

 
68,313,898

 
68,062,047

Less:  Participating securities included in weighted average shares outstanding
 
(536,970
)
 
(526,222
)
 
(434,312
)
Denominator for basic earnings per common share
 
67,684,043

 
67,787,676

 
67,627,735

Dilutive effect of employee stock compensation plans1
 
280,897

 
251,087

 
203,999

Denominator for diluted earnings per common share
 
67,964,940

 
68,038,763

 
67,831,734

 
 
 
 
 
 
 
Basic earnings per share
 
$
5.15

 
$
4.18

 
$
3.63

Diluted earnings per share
 
$
5.13

 
$
4.17

 
$
3.61

1  Excludes employee stock options with exercise prices greater than current market price.
 
224,653

 
769,041

 
1,245,483

Reportable Segments
Segment Reporting Disclosure [Text Block]

(17)  Reportable Segments

BOK Financial operates three principal lines of business: Commercial Banking, Consumer Banking and Wealth Management. Commercial Banking includes lending, treasury and cash management services and customer risk management products to small businesses, middle market and larger commercial customers. Commercial Banking also includes the TransFund EFT network. Consumer Banking includes retail lending and deposit services and all mortgage banking activities. Wealth Management provides fiduciary services, brokerage and trading, private bank services and investment advisory services in all markets. Wealth Management also originates loans for high net worth clients.

In addition to its lines of business, BOK Financial has a Funds Management unit. The primary purpose of this unit is to manage the overall liquidity needs and interest rate risk. Each line of business borrows funds from and provides funds to the Funds Management unit as needed to support their operations. Operating results for Funds Management and other include the effect of interest rate risk positions and risk management activities, securities gains and losses including impairment charges, the provision for credit losses in excess of net loans charged off, tax planning strategies and certain executive compensation costs that are not attributed to the lines of business. 

BOK Financial allocates resources and evaluates performance of its lines of business after allocation of funds, certain indirect expenses, taxes based on statutory rates, actual net credit losses and capital costs. The cost of funds borrowed from the Funds Management unit by the operating lines of business is transfer priced at rates that approximate market rates for funds with similar duration. Market rates are generally based on the applicable LIBOR or interest rate swap rates, adjusted for prepayment risk. This method of transfer-pricing funds that support assets of the operating lines of business tends to insulate them from interest rate risk.

The value of funds provided by the operating lines of business to the Funds Management unit is based on rates which approximate the wholesale market rates for funds with similar duration and re-pricing characteristics. Market rates are generally based on LIBOR or interest rate swap rates. The funds credit formula applied to deposit products with indeterminate maturities is established based on their re-pricing characteristics reflected in a combination of the short-term LIBOR rates and a moving average of an intermediate term swap rate, with an appropriate spread applied to both. Shorter duration products are weighted towards the short-term LIBOR rate and longer duration products are weighted towards intermediate swap rates. The expected duration ranges from 30 days for certain rate-sensitive deposits to five years.
Economic capital is assigned to the business units by a capital allocation model that reflects management's assessment of risk. This model assigns capital based upon credit, operating, interest rate and market risk inherent in our business lines and recognizes the diversification benefits among the units. The level of assigned economic capital is a combination of the risk taken by each business line, based on its actual exposures and calibrated to its own loss history where possible. Average invested capital includes economic capital and amounts we have invested in the lines of business.

Substantially all revenue is from domestic customers. No single external customer accounts for more than 10% of total revenue.

Net loans charged off and provision for credit losses represents net loans charged off as attributed to the lines of business and the provision for credit losses in excess of net charge-offs included attributed to Funds Management and Other.

Reportable segments reconciliation to the Consolidated Financial Statements for the year ended December 31, 2012 is as follows (in thousands):
 
 
Commercial
 
Consumer
 
Wealth
Management
 
Funds Management and Other
 
BOK
Financial
Consolidated
Net interest revenue from external sources
 
$
367,412

 
$
90,036

 
$
27,754

 
$
219,124

 
$
704,326

Net interest revenue (expense) from internal sources
 
(46,414
)
 
25,120

 
21,432

 
(138
)
 
—

Net interest revenue
 
320,998

 
115,156

 
49,186

 
218,986

 
704,326

Provision for credit losses
 
10,852

 
9,345

 
2,284

 
(44,481
)
 
(22,000
)
Net interest revenue after provision for credit losses
 
310,146

 
105,811

 
46,902

 
263,467

 
726,326

Other operating revenue
 
171,131

 
272,118

 
200,007

 
22,855

 
666,111

Other operating expense
 
246,888

 
256,315

 
214,385

 
131,985

 
849,573

Income before taxes
 
234,389

 
121,614

 
32,524

 
154,337

 
542,864

Federal and state income tax
 
91,177

 
47,308

 
12,652

 
37,603

 
188,740

Net income
 
143,212

 
74,306

 
19,872

 
116,734

 
354,124

Net income attributable to non-controlling interest
 
—

 
—

 
—

 
2,933

 
2,933

Net income attributable to BOK Financial Corp.
 
$
143,212

 
$
74,306

 
$
19,872

 
$
113,801

 
$
351,191

 
 
 
 
 
 
 
 
 
 
 
Average assets
 
$
9,949,735

 
$
5,727,267

 
$
4,357,523

 
$
6,254,626

 
$
26,289,151

Average invested capital
 
882,288

 
287,972

 
184,622

 
1,551,073

 
2,905,955

 
 
 
 
 
 
 
 
 
 
 
Performance measurements:
 
 

 
 

 
 

 
 

 
 

Return on average assets
 
1.44
%
 
1.30
%
 
0.46
%
 


 
1.34
%
Return on average invested capital
 
16.23
%
 
25.73
%
 
10.76
%
 


 
12.09
%
Efficiency ratio
 
51.68
%
 
64.73
%
 
86.24
%
 


 
62.03
%

Reportable segments reconciliation to the Consolidated Financial Statements for the year ended December 31, 2011 is as follows (in thousands):
 
 
Commercial
 
Consumer
 
Wealth
Management
 
Funds Management and Other
 
BOK
Financial
Consolidated
Net interest revenue from external sources
 
$
342,833

 
$
89,745

 
$
30,813

 
$
228,103

 
$
691,494

Net interest revenue (expense) from internal sources
 
(30,676
)
 
33,109

 
16,540

 
(18,973
)
 
—

Net interest revenue
 
312,157

 
122,854

 
47,353

 
209,130

 
691,494

Provision for credit losses
 
20,760

 
13,451

 
2,960

 
(43,221
)
 
(6,050
)
Net interest revenue after provision for credit losses
 
291,397

 
109,403

 
44,393

 
252,351

 
697,544

Other operating revenue
 
147,545

 
223,322

 
171,873

 
27,795

 
570,535

Other operating expense
 
230,451

 
277,891

 
190,706

 
120,696

 
819,744

Income before taxes
 
208,491

 
54,834

 
25,560

 
159,450

 
448,335

Federal and state income tax
 
81,103

 
21,330

 
9,943

 
46,135

 
158,511

Net income
 
127,388

 
33,504

 
15,617

 
113,315

 
289,824

Net income attributable to non-controlling interest
 
—

 
—

 
—

 
3,949

 
3,949

Net income attributable to BOK Financial Corp.
 
$
127,388

 
$
33,504

 
$
15,617

 
$
109,366

 
$
285,875

 
 
 
 
 
 
 
 
 
 
 
Average assets
 
$
9,383,528

 
$
5,937,585

 
$
4,073,623

 
$
5,100,125

 
$
24,494,861

Average invested capital
 
884,169

 
273,906

 
174,877

 
1,348,913

 
2,681,865

 
 
 
 
 
 
 
 
 
 
 
Performance measurements:
 
 

 
 

 
 

 
 

 
 

Return on average assets
 
1.36
%
 
0.56
%
 
0.38
%
 


 
1.17
%
Return on average invested capital
 
14.41
%
 
12.23
%
 
8.93
%
 


 
10.66
%
Efficiency ratio
 
50.22
%
 
74.17
%
 
87.21
%
 


 
63.13
%


Reportable segments reconciliation to the Consolidated Financial Statements for the year ended December 31, 2010 is as follows (in thousands):
 
 
Commercial
 
Consumer
 
Wealth
Management
 
Funds Management and Other
 
BOK
Financial
Consolidated
Net interest revenue from external sources
 
$
338,391

 
$
86,292

 
$
36,012

 
$
248,357

 
$
709,052

Net interest revenue (expense) from internal sources
 
(45,317
)
 
47,624

 
12,546

 
(14,853
)
 
—

Net interest revenue
 
293,074

 
133,916

 
48,558

 
233,504

 
709,052

Provision for credit losses
 
70,489

 
24,705

 
10,831

 
(886
)
 
105,139

Net interest revenue after provision for credit losses
 
222,585

 
109,211

 
37,727

 
234,390

 
603,913

Other operating revenue
 
138,992

 
215,057

 
165,528

 
(1,519
)
 
518,058

Other operating expense
 
230,116

 
242,065

 
179,825

 
98,314

 
750,320

Income before taxes
 
131,461

 
82,203

 
23,430

 
134,557

 
371,651

Federal and state income tax
 
51,138

 
31,977

 
9,114

 
31,128

 
123,357

Net income
 
80,323

 
50,226

 
14,316

 
103,429

 
248,294

Net income attributable to non-controlling interest
 
—

 
—

 
—

 
1,540

 
1,540

Net income attributable to BOK Financial Corp.
 
$
80,323

 
$
50,226

 
$
14,316

 
$
101,889

 
$
246,754

 
 
 
 
 
 
 
 
 
 
 
Average assets
 
$
8,893,868

 
$
6,243,746

 
$
3,686,133

 
$
4,982,052

 
$
23,805,799

Average invested capital
 
899,005

 
277,837

 
169,775

 
1,078,026

 
2,424,643

 
 
 
 
 
 
 
 
 
 
 
Performance measurements:
 
 

 
 

 
 

 
 

 
 

Return on average assets
 
0.90
%
 
0.80
%
 
0.39
%
 
 
 
1.04
%
Return on average invested capital
 
8.93
%
 
18.08
%
 
8.43
%
 
 
 
10.18
%
Efficiency ratio
 
52.94
%
 
72.69
%
 
84.29
%
 
 
 
60.83
%
Shareholders' Equity
Shareholders' Equity
(15) Shareholders Equity

Preferred Stock
 
One billion shares of preferred stock with a par value of $0.00005 per share are authorized. The Series A Preferred Stock has no voting rights except as otherwise provided by Oklahoma corporate law and may be converted into one share of Common Stock for each 36 shares of Series A Preferred Stock at the option of the holder. Dividends are cumulative at an annual rate of ten percent of the $0.06 per share liquidation preference value when declared and are payable in cash. Aggregate liquidation preference is $15 million. No Series A Preferred Stock was outstanding in 2012, 2011 or 2010.
 
Common Stock
 
Common stock consists of 2.5 billion authorized shares with a$0.00006 par value. Holders of common shares are entitled to one vote per share at the election of the Board of Directors and on any question arising at any shareholders’ meeting and to receive dividends when and as declared. Additionally, regulations restrict the ability of national banks and bank holding companies to pay dividends.
 
Subsidiary Bank
 
The amounts of dividends that BOK Financial’s subsidiary bank can declare and the amounts of loans the subsidiary bank can extend to affiliates are limited by various federal banking regulations and state corporate law. Generally, dividends declared during a calendar year are limited to net profits, as defined, for the year plus retained profits for the preceding two years. The amounts of dividends are further restricted by minimum capital requirements. Based on the most restrictive limitations as well as management’s internal capital policy, at December 31, 2012, BOKF subsidiaries could declare up to $48 million of dividends without regulatory approval. The subsidiary bank declared and paid dividends of $275 million in 2012, $270 million in 2011 and $280 million in 2010.

As defined by banking regulations, loan commitments and equity investments to a single affiliate may not exceed 10% of unimpaired capital and surplus and loan commitments and equity investments to all affiliates may not exceed 20% of unimpaired capital and surplus. All loans to affiliates must be fully secured by eligible collateral. At December 31, 2012, loan commitments and equity investments were limited to $230 million to a single affiliate and $459 million to all affiliates. The largest loan commitment and equity investment to a single affiliate was $220 million and the aggregate loan commitments and equity investments to all affiliates were $330 million. The largest outstanding amount to a single affiliate was $65 million and the total outstanding amounts to all affiliates were $81 million. At December 31, 2011, total loan commitments and equity investments to all affiliates were $323 million. Total outstanding amounts to all affiliates were $50 million.

Regulatory Capital

BOK Financial and the Bank are subject to various capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and additional discretionary actions by regulators that could have a material effect on BOK Financial's operations. These capital requirements include quantitative measures of assets, liabilities and certain off-balance sheet items. The capital standards are also subject to qualitative judgments by regulators about components, risk weightings and other factors.

For a banking institution to qualify as well capitalized, Tier I, Total and Leverage capital ratios must be at least 6%, 10% and 5%, respectively. Tier I capital consists primarily of common stockholders' equity, excluding unrealized gains or losses on available for sale securities, less goodwill, core deposit premiums and certain other intangible assets. Total capital consists primarily of Tier I capital plus preferred stock, subordinated debt and allowances for credit losses, subject to certain limitations. The Bank exceeded the regulatory definition of well capitalized as of December 31, 2012 and December 31, 2011.

A summary of regulatory capital levels follows (dollars in thousands):
 
 
As of December 31,
 
 
2012
 
2011
Total Capital (to Risk Weighted Assets):
 
 
 
 
 
 
 
 
Consolidated
 
$
2,877,949

 
15.13
%
 
$
2,851,099

 
16.49
%
BOKF, NA
 
2,296,451

 
12.13

 
2,329,670

 
13.53

Tier I Capital (to Risk Weighted Assets):
 
 
 
 
 
 
 
 
Consolidated
 
$
2,430,671

 
12.78
%
 
$
2,295,061

 
13.27
%
BOKF, NA
 
1,849,769

 
9.77

 
1,775,182

 
10.31

Tier I Capital (to Average Assets):
 
 
 
 
 
 
 
 
Consolidated
 
$
2,430,671

 
9.01
%
 
$
2,295,061

 
9.15
%
BOKF, NA
 
1,849,769

 
6.89

 
1,775,182

 
7.11



Accumulated Other Comprehensive Income (Loss)

AOCI includes unrealized gains and losses on available for sale ("AFS") securities. Unrealized gain (loss) on AFS securities also includes non-credit related unrealized losses on AFS securities for which an other-than-temporary impairment has been recorded in earnings. AOCI also includes unrealized gains on AFS securities that were transferred from AFS to investment securities in the third quarter of 2011. Such amounts will be amortized over the estimated remaining life of the security as an adjustment to yield, offsetting the related accretion of discount on the transferred securities. Unrealized losses on employee benefit plans will be reclassified into income as pension plan costs are recognized over the remaining service period of plan participants. Accumulated losses on the interest rate lock hedge of the 2005 subordinated debt issuance will be reclassified into income over the ten-year life of the debt. Gains and losses in AOCI are net of deferred income taxes.

A rollforward of the components of accumulated other comprehensive income (loss) is included as follows (in thousands):
 
 
Unrealized Gain (Loss) on
 
 
 
 
 
 
Available for Sale Securities
 
Investment Securities Transferred from AFS
 
Employee Benefit Plans
 
Loss on Effective Cash Flow Hedges
 
Total
Balance, December 31, 2009
 
$
6,772

 
$
—

 
$
(16,473
)
 
$
(1,039
)
 
$
(10,740
)
Net change in unrealized gains (losses)
 
181,051

 
—

 
4,412

 
—

 
185,463

Other-than-temporary impairment losses recognized in earnings
 
27,809

 
—

 
—

 
—

 
27,809

Reclassification adjustment for net (gains) losses realized and included in earnings
 
(21,882
)
 
—

 
—

 
264

 
(21,618
)
Income tax expense (benefit)1
 
(71,256
)
 
—

 
(1,716
)
 
(103
)
 
(73,075
)
Balance, December 31, 2010
 
122,494

 
—

 
(13,777
)
 
(878
)
 
107,839

Net change in unrealized gains (losses)
 
45,593

 
—

 
1,694

 
—

 
47,287

Other-than-temporary impairment losses recognized in earnings
 
23,507

 
—

 
—

 
—

 
23,507

Transfer of net unrealized gain from AFS to investment securities
 
(12,999
)
 
12,999

 
—

 
—

 
—

Amortization of unrealized gain on investments securities transferred from AFS
 
—

 
(1,357
)
 
—

 
—

 
(1,357
)
Reclassification adjustment for net (gains) losses realized and included in earnings
 
(34,144
)
 
—

 
—

 
304

 
(33,840
)
Income tax expense (benefit)1
 
(8,711
)
 
(4,969
)
 
(659
)
 
(118
)
 
(14,457
)
Balance, December 31, 2011
 
135,740

 
6,673

 
(12,742
)
 
(692
)
 
128,979

Net change in unrealized gains (losses)
 
58,921

 
—

 
7,276

 
—

 
66,197

Other-than-temporary impairment losses recognized in earnings
 
7,351

 
—

 
—

 
—

 
7,351

Amortization of unrealized gain on investments securities transferred from AFS
 
—

 
(6,601
)
 
—

 
—

 
(6,601
)
Reclassification adjustment for net(gains) losses realized and included in earnings
 
(33,845
)
 
—

 
—

 
453

 
(33,392
)
Income tax benefit (expense)1
 
(12,614
)
 
3,006

 
(2,830
)
 
(176
)
 
(12,614
)
Balance, December 31, 2012
 
$
155,553

 
$
3,078

 
$
(8,296
)
 
$
(415
)
 
$
149,920


1 
Calculated using 39% effective tax rate.
Fair Value Measurements
Fair Value Measurements
(18) Fair Value Measurements

Fair value is defined by applicable accounting guidance as the price to sell an asset or transfer a liability in an orderly transaction between market participants in the principal market for the given asset or liability at the measurement date based on market conditions at that date. Certain assets and liabilities are recorded in the Company’s financial statements at fair value. Some are recorded on a recurring basis and some on a non-recurring basis.

For some assets and liabilities, observable market transactions and market information might be available. For other assets and liabilities, observable market transactions and market information might not be available. A hierarchy for fair value has been established which categorizes into three levels the inputs to valuation techniques used to measure fair value. The three levels are as follows:

Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1) - fair value is based on unadjusted quoted prices in active markets for identical assets or liabilities.

Significant Other Observable Inputs (Level 2) - Fair value is based on significant other observable inputs which are generally determined based on a single price for each financial instrument provided to us by an applicable third-party pricing service and is based on one or more of the following:

•
Quoted prices for similar, but not identical, assets or liabilities in active markets;
•
Quoted prices for identical or similar assets or liabilities in inactive markets;
•
Inputs other than quoted prices that are observable, such as interest rate and yield curves, volatilities, prepayment speeds, loss severities, credit risks and default rates;
•
Other inputs derived from or corroborated by observable market inputs.

Significant Unobservable Inputs (Level 3) - Fair value is based upon model-based valuation techniques for which at least one significant assumption is not observable in the market.

Transfers between levels are recognized as of the end of the reporting period. As of December 31, 2012, $2.2 million of common stock of a privately held financial institution was transferred from Significant Other Observable Inputs (Level 2) to Significant Unobservable Inputs (Level 3). There were no other transfers in or out of quoted prices in active markets for identical instruments, significant other observable inputs or significant unobservable inputs during the year ended December 31, 2012 and 2011, respectively.

The underlying methods used by the third-party pricing services are considered in determining the primary inputs used to determine fair values. Management has evaluated the methodologies employed by the third-party pricing services by comparing the price provided by the pricing service with other sources, including brokers' quotes, sales or purchases of similar instruments and discounted cash flows to establish a basis for reliance on the pricing service values. Significant differences between the pricing service provided value and other sources are discussed with the pricing service to understand the basis for their values. Based on all observable inputs, management may adjust prices obtained from third-party pricing services to more appropriately reflect the prices that would be received to sell assets or paid to transfer liabilities in orderly transactions in the current market. No significant adjustments were made to price provided by third-party pricing services at December 31, 2012 and 2011.

Assets and Liabilities Measured at Fair Value on a Recurring Basis

The fair value of financial assets and liabilities that are measured on a recurring basis are as follows as of December 31, 2012 (in thousands):
 
 
Total
 
Quoted Prices in Active Markets for Identical Instruments
 
Significant Other Observable Inputs
 
Significant Unobservable Inputs
Assets:
 
 
 
 
 
 
 
 
Trading securities:
 
 
 
 
 
 
 
 
U.S. Government agency debentures
 
$
16,545

 
$
—

 
$
16,545

 
$
—

U.S. agency residential mortgage-backed securities
 
86,361

 
—

 
86,361

 
—

Municipal and other tax-exempt securities
 
90,326

 
—

 
90,326

 
—

Other trading securities
 
20,870

 
—

 
20,870

 
—

Total trading securities
 
214,102

 
—

 
214,102

 
—

Available for sale securities:
 
 

 
 

 
 

 
 

U.S. Treasury
 
1,002

 
1,002

 
—

 
—

Municipal and other tax-exempt
 
87,142

 
—

 
46,439

 
40,702

U.S. agency residential mortgage-backed securities
 
9,889,821

 
—

 
9,889,821

 
—

Privately issued residential mortgage-backed securities
 
325,163

 
—

 
325,163

 
—

Commercial mortgage-backed securities guaranteed by U.S. government agencies
 
895,075

 
—

 
895,075

 
—

Other debt securities
 
36,389

 
—

 
30,990

 
5,399

Perpetual preferred stock
 
25,072

 
—

 
25,072

 
—

Equity securities and mutual funds
 
27,557

 
4,165

 
21,231

 
2,161

Total available for sale securities
 
11,287,221

 
5,167

 
11,233,791

 
48,262

Fair value option securities:
 
 
 
 
 
 
 
 
U.S. agency residential mortgage-backed securities
 
257,040

 
—

 
257,040

 
—

Corporate debt securities
 
26,486

 
—

 
26,486

 
—

Other securities
 
770

 
—

 
770

 
—

Total fair value option securities
 
284,296

 
—

 
284,296

 
—

Residential mortgage loans held for sale
 
293,762

 
—

 
293,762

 
—

Mortgage servicing rights1
 
100,812

 
—

 
—

 
100,812

Derivative contracts, net of cash margin2
 
338,106

 
11,597

3 
326,509

 
—

Other assets – private equity funds
 
28,169

 
—

 
—

 
28,169

Liabilities:
 
 

 
 

 
 

 
 

Derivative contracts, net of cash margin2
 
283,589

 
—

 
283,589

 
—

1 
A reconciliation of the beginning and ending fair value of mortgage servicing rights and disclosures of significant assumptions used to determine fair value are presented in Note 7, Mortgage Banking Activities.
2 
See Note 3 for detail of fair value of derivative contracts by contract type.
3 
Represents exchange-traded derivative contracts.
The fair value of financial assets and liabilities that are measured on a recurring basis are as follows as of December 31, 2011 (in thousands):
 
 
Total
 
Quoted Prices in Active Markets for Identical Instruments
 
Significant Other Observable Inputs
 
Significant Unobservable Inputs
Assets:
 
 
 
 
 
 
 
 
Trading securities:
 
 
 
 
 
 
 
 
U.S. Government agency debentures
 
$
22,203

 
$
—

 
$
22,203

 
$
—

U.S. agency residential mortgage-backed securities
 
12,379

 
—

 
12,379

 
—

Municipal and other tax-exempt securities
 
39,345

 
—

 
39,345

 
—

Other trading securities
 
2,873

 
—

 
2,696

 
177

Total trading securities
 
76,800

 
—

 
76,623

 
177

Available for sale securities:
 
 

 
 

 
 

 
 

U.S. Treasury
 
1,006

 
1,006

 
—

 
—

Municipal and other tax-exempt
 
68,837

 
—

 
26,484

 
42,353

U.S. agency residential mortgage-backed securities
 
9,588,177

 
—

 
9,588,177

 
—

Privately issued residential mortgage-backed securities
 
419,166

 
—

 
419,166

 
—

Other debt securities
 
36,495

 
—

 
30,595

 
5,900

Perpetual preferred stock
 
18,446

 
—

 
18,446

 
—

Equity securities and mutual funds
 
47,238

 
23,596

 
23,642

 
—

Total available for sale securities
 
10,179,365

 
24,602

 
10,106,510

 
48,253

Fair value option securities:
 
 
 
 
 
 
 
 
U.S. agency residential mortgage-backed securities
 
626,109

 
—

 
626,109

 
—

Corporate debt securities
 
25,117

 
—

 
25,117

 
—

Total fair value option securities
 
651,226

 
—

 
651,226

 
—

Residential mortgage loans held for sale
 
188,125

 
—

 
188,125

 
—

Mortgage servicing rights1
 
86,783

 
—

 
—

 
86,783

Derivative contracts, net of cash margin 2
 
293,859

 
457

3 
293,402

 
—

Other assets – private equity funds
 
30,902

 
—

 
—

 
30,902

Liabilities:
 
 

 
 

 
 

 
 

Derivative contracts, net of cash margin 2
 
236,522

 
—

 
236,522

 
—

1 
A reconciliation of the beginning and ending fair value of mortgage servicing rights and disclosures of significant assumptions used to determine fair value are presented in Note 7, Mortgage Banking Activities.
2 
See Note 3 for detail of fair value of derivative contracts by contract type.
3 
Represents exchange-traded derivative contracts.

Following is a description of the Company's valuation methodologies used for assets and liabilities measured on a recurring basis:
Securities
The fair values of trading, available for sale and fair value options securities are based on quoted prices for identical instruments in active markets, when available. If quoted prices for identical instruments are not available, fair values are based on significant other observable inputs such as quoted prices of comparable instruments or interest rates and credit spreads, yield curves, volatilities, prepayment speeds and loss severities.

The fair value of certain available for sale municipal and other debt securities may be based on significant unobservable inputs. These significant unobservable inputs include limited observed trades, projected cash flows, current credit rating of the issuers and, when applicable, the insurers of the debt and observed trades of similar debt. Discount rates are primarily based on reference to interest rate spreads on comparable securities of similar duration and credit rating as determined by the nationally-recognized rating agencies adjusted for a lack of trading volume. Significant unobservable inputs are developed by investment securities professionals involved in the active trading of similar securities. A summary of significant inputs used to value these securities follows. A management committee composed of senior members from the Company's Capital Markets, Risk Management and Finance departments assess the appropriateness of these inputs monthly.

Derivatives

All derivative instruments are carried on the balance sheet at fair value. Fair values for exchange-traded contracts are based on quoted prices. Fair values for over-the-counter interest rate, commodity and foreign exchange contracts are based on valuations provided either by third-party dealers in the contracts, quotes provided by independent pricing services, or a third-party provided pricing model that use significant other observable market inputs.

Credit risk is considered in determining the fair value of derivative instruments. Management determines fair value adjustments based on various risk factors including but not limited to counterparty credit rating or equivalent loan grading, derivative contract notional size, price volatility of the underlying commodity, duration of the derivative contracts and expected loss severity. Expected loss severity is based on historical losses for similarly risk graded commercial loan customers. Decreases in counterparty credit rating or grading and increases in price volatility and expected loss severity all tend to increase the credit quality adjustment which reduces the fair value of asset contracts. The reduction in fair value is recognized in earnings during the current period.

We also consider our own credit risk in determining the fair value of derivative contracts. Changes in our credit rating would affect the fair value of our derivative liabilities. In the event of a credit downgrade, the fair value of our derivative liabilities would increase. The change in the fair value would be recognized in earnings in the current period.
Residential Mortgage Loans Held for Sale
Residential mortgage loans held for sale are carried on the balance sheet at fair value. The fair values of residential mortgage loans held for sale are based upon quoted market prices of such loans sold in securitization transactions, including related unfunded loan commitments.

Other Assets - Private Equity Funds
The fair value of the portfolio investments of the Company's two private equity funds are based upon net asset value reported by the underlying funds, as adjusted by the general partner when necessary to represent the price that would be received to sell the assets. The Company's private equity funds provide customers alternative investment opportunities as limited partners of the funds. As fund of funds, the private equity funds invest in other limited partnerships or limited liability companies that invest substantially all of their assets in U.S. companies pursuing diversified investment strategies including early-stage venture capital, distressed securities and corporate or asset buy-outs. Private equity fund assets are long-term, illiquid investments. No secondary market exists for these assets. The private equity funds typically invest in funds that provide no redemption rights to investors. The fair value of the private equity investments may only be realized through cash distributions from the underlying funds.

The following represents the changes related to assets measured at fair value on a recurring basis using significant unobservable inputs (in thousands):
 
 
Available for Sale Securities
 
 
 
 
Municipal and other tax-exempt
 
Other debt securities
 
Equity securities and mutual funds
 
Other assets – private equity funds
Balance, December 31, 2010
 
$
47,093

 
$
6,400

 
$
—

 
$
25,436

Purchases and capital calls
 
7,520

 
—

 
—

 
4,052

Redemptions and distributions
 
(10,625
)
 
(500
)
 
—

 
(3,903
)
Gain (loss) recognized in earnings:
 
 

 
 

 
—

 
 

Brokerage and trading revenue
 
(576
)
 
—

 
—

 
—

Gain (loss) on other assets, net
 
—

 
—

 
—

 
5,317

Gain on available for sale securities, net
 
21

 
—

 
—

 
—

Other-than-temporary impairment losses
 
(1,558
)
 
—

 
—

 
—

Other comprehensive (loss)
 
478

 
—

 
—

 
—

Balance, December 31, 2011
 
42,353

 
5,900

 
—

 
30,902

Transfer to Level 3 from Level 2
 
—

 
—

 
2,161

 
—

Purchases and capital calls
 
—

 
—

 
—

 
3,446

Redemptions and distributions
 
(988
)
 
(500
)
 
—

 
(9,819
)
Gain (loss) recognized in earnings:
 
 

 
 

 
 
 
 

Gain on other assets, net
 
—

 
—

 
—

 
3,640

Gain on available for sale securities, net
 
1

 
—

 
—

 
—

Other-than-temporary impairment losses
 
(642
)
 
—

 
—

 
—

Other comprehensive (loss)
 
(22
)
 
(1
)
 
—

 
—

Balance, December 31, 2012
 
$
40,702

 
$
5,399

 
$
2,161

 
$
28,169



A summary of quantitative information about assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) as of December 31, 2012 follows (in thousands):
Quantitative Information about Level 3 Recurring Fair Value Measurements
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Par
Value
 
Amortized
Cost6
 
Fair
Value
 
Valuation Technique(s)
 
Unobservable Input
 
Range
(Weighted Average)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Available for sale securities
 
 
 
 
 
 
 
 
 
 
 
 
 
Municipal and other tax-exempt securities
 
 
 
 
 
 
 
 
 
 
 
 
 
Investment grade
 
$
28,570

 
$
28,473

 
$
28,318

 
Discounted cash flows
1 
Interest rate spread
 
1.00%-1.50% (1.25%)
2 
98.83%-99.43% (99.12%)
3 
Below investment grade
 
17,000

 
12,384

 
12,384

 
Discounted cash flows
1 
Interest rate spread
 
7.21%-9.83% (7.82%)
4 
72.79%-73.00% (72.85%)
3 
Total municipal and other tax-exempt securities
 
45,570

 
40,857

 
40,702

 
 
 
 
 
 
 
Other debt securities
 
5,400

 
5,400

 
5,399

 
Discounted cash flows
1 
Interest rate spread
 
1.65%-1.71% (1.70%)
5 
100% (100%)
3 
Equity securities and other mutual funds
 
N/A
 
2,161

 
2,161

 
Tangible book value per share of publicly traded financial institutions of similar size, less liquidity discount.
 
Peer group tangible book per share and liquidity discount
 
—
7 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Other assets - private equity funds
 
N/A
 
N/A
 
28,169

 
Net asset value reported by underlying fund
 
Net asset value reported by underlying fund
 
N/A
 
1 
Discounted cash flows developed using discount rates primarily based on reference to interest rate spreads for comparable securities of similar duration and credit rating as determined by the nationally-recognized rating agencies, adjusted for lack of trading volume
2 
Interest rate yields used to value investment grade tax-exempt securities represent a spread of 75 to 80 basis points over average yields for comparable tax-exempt securities.
3 
Represents fair value as a percentage of par value
4 
Interest rate yields determined using a spread of 700 basis points over comparable municipal securities of varying durations.
5 
Interest rate yields used to value investment grade taxable securities based on comparable short-term taxable securities which are generally yielding less than 1%.
6 
Amortized cost reduced by other-than-temporary impairments recorded in earnings. See Note 2 for additional discussion.
7 
Fair value of shares of a smaller privately-held financial institution were valued using the tangible book value per share of similarly sized financial institutions within the immediate geographical market with a discount of 20% due to the liquidity of the shares.

The fair value of these securities measured at fair value using significant unobservable inputs are sensitive primarily to changes in interest rate spreads. At December 31, 2012, for tax-exempt securities rated investment grade by all nationally-recognized rating agencies, a 100 basis point increase in the spreads over average yields for comparable securities would result in an additional decrease in the fair value of $279 thousand. For taxable securities rated investment grade by all nationally-recognized rating agencies, a 100 basis point increase in the spreads over average yield for comparable securities would result in an additional decrease in the fair value of $52 thousand. For municipal and other tax-exempt securities rated below investment grade by at least one of the nationally-recognized rating agencies, a 100 basis point increase in the spread over average yields for comparable securities would result in an additional decrease in the fair value of these securities of $362 thousand.





A summary of quantitative information about Recurring Fair Value Measurements based on Significant Unobservable Inputs (Level 3) as of December 31, 2011 follows (in thousands):
Quantitative Information about Level 3 Recurring Fair Value Measurements
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Par
Value
 
Amortized
Cost6
 
Fair
Value
 
Valuation Technique(s)
 
Unobservable Input
 
Range
(Weighted Average)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Available for sale securities
 
 
 
 
 
 
 
 
 
 
 
 
 
Municipal and other tax-exempt securities
 
 
 
 
 
 
 
 
 
 
 
 
 
Investment grade
 
$
29,200

 
$
29,466

 
$
29,327

 
Discounted cash flows1
 
Interest rate spread
 
1.00%-1.50% (1.25%)
2 
98.79%-99.60% (99.16%)
3 
Below investment grade
 
17,000

 
13,026

 
13,026

 
Discounted cash flows1
 
Interest rate spread
 
6.25%-9.58% (6.93%)
4 
76.45%-76.99% (76.62%)
3 
Total municipal and other tax-exempt securities
 
46,200

 
42,492

 
42,353

 
 
 
 
 
 
 
Other debt securities
 
5,900

 
5,900

 
5,900

 
Discounted cash flows1
 
Interest rate spread
 
1.60%-1.80% (1.76%)
5 
100% (100%)
3 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Other assets - private equity funds
 
N/A
 
N/A
 
30,902

 
Net asset value reported by underlying fund
 
Net asset value reported by underlying fund
 
N/A
 
1 
Discounted cash flows developed using discount rates primarily based on reference to interest rate spreads for comparable securities of similar duration and credit rating as determined by the nationally-recognized rating agencies, adjusted for lack of trading volume
2 
Interest rate yields used to value investment grade tax-exempt securities represent a spread of 75 to 80 basis points over average yields for comparable tax-exempt securities.
3 
Represents fair value as a percentage of par value
4 
Interest rate yields determined using a spread of 600 basis points over comparable municipal securities of varying durations.
5 
Interest rate yields used to value investment grade taxable securities based on comparable short-term taxable securities which are generally yielding less than 1%.
6 
Amortized cost reduced by other-than-temporary impairments recorded in earnings. See Note 2 for additional discussion.


Fair Value of Assets and Liabilities Measured on a Non-Recurring Basis

Assets measured at fair value on a non-recurring basis include pension plan assets, which are based on quoted prices in active markets for identical instruments, collateral for certain impaired loans and real property and other assets acquired to satisfy loans, which are based primarily on comparisons to completed sales of similar assets. In addition, goodwill impairment is evaluated based on the fair value of the Company's reporting units.

The following represents the carrying value of assets measured at fair value on a non-recurring basis and related losses recorded during the year. The carrying value represents only those assets with the balance sheet date for which the fair value was adjusted during the year:
 
Carrying Value at December 31, 2012
 
Fair Value Adjustments for the Year Ended December 31, 2012 Recognized in:
 
Quoted Prices
in Active Markets for Identical Instruments
 
Significant
Other
Observable
Inputs
 
Significant
Unobservable
Inputs
 
Gross charge-offs against allowance for loan losses
 
Net losses and expenses of repossessed assets, net
Impaired loans
$
—

 
$
21,589

 
$
3,891

 
$
11,615

 
$
—

Real estate and other repossessed assets
—

 
39,077

 
4,421

 
—

 
15,954

 
 
Carrying Value at December 31, 2011
 
Fair Value Adjustments for the Year Ended December 31, 2011 Recognized in:
 
Quoted Prices
in Active Markets for Identical Instruments
 
Significant
Other
Observable
Inputs
 
Significant
Unobservable
Inputs
 
Gross charge-offs against allowance for loan losses
 
Net losses and expenses of repossessed assets, net
Impaired loans
$
—

 
$
52,421

 
$
1,447

 
$
13,829

 
$
—

Real estate and other repossessed assets
—

 
57,160

 
13,100

 
—

 
14,077



The fair value of collateral-dependent impaired loans and real estate and other repossessed assets and the related fair value adjustments are generally based on unadjusted third-party appraisals. Our appraisal review policies require appraised values to be supported by observed inputs derived principally from or corroborated by observable market data. Appraisals that are not based on observable inputs or that require significant adjustments or fair value measurements that are not based on third-party appraisals are considered to be based on significant unobservable inputs. Non-recurring fair value measurements of collateral-dependent impaired loans and real estate and other repossessed assets based on significant unobservable inputs are generally due to estimate of current fair values between appraisal dates. Significant unobservable inputs include listing prices for comparable assets, uncorroborated expert opinions or management's knowledge of the collateral or industry. These inputs are developed by asset management and workout professional and approved by senior Credit Administration executives.

A summary of quantitative information about Non-recurring Fair Value Measurements based on Significant Unobservable Inputs (Level 3) as of December 31, 2012 follows (in thousands):
Quantitative Information about Level 3 Non-recurring Fair Value Measurements
 
 
Fair Value
 
Valuation Technique(s)
 
Unobservable Input
 
Range
(Weighted Average)
 
 
 
 
 
 
 
 
 
Impaired loans
 
$
3,891

 
Appraised value, as adjusted
 
Broker quotes and management's knowledge of industry and collateral.
 
N/A
Real estate and other repossessed assets
 
4,421

 
Listing value, less cost to sell
 
Marketability adjustments off appraised value
 
56%-85% (80%)1

1 
Marketability adjustments includes consideration of estimated costs to sell which is approximately 15% of the fair value. In addition, $345 thousand of real estate and other repossessed assets at December 31, 2012 are based on uncorroborated expert opinions or management's knowledge of the collateral or industry and do not have an independently appraised value.


A summary of quantitative information about Non-recurring Fair Value Measurements based on Significant Unobservable Inputs (Level 3) as of December 31, 2011 follows (in thousands):
Quantitative Information about Level 3 Non-recurring Fair Value Measurements
 
 
Fair Value
 
Valuation Technique(s)
 
Unobservable Input
 
Range
(Weighted Average)
 
 
 
 
 
 
 
 
 
Impaired loans
 
$
1,447

 
Appraised value, as adjusted
 
Broker quotes and management's knowledge of industry and collateral.
 
N/A
Real estate and other repossessed assets
 
$
13,100

 
Listing value, less cost to sell
 
Marketability adjustments off appraised value
 
58%-85%(76%)1
1 
Marketability adjustments includes consideration of estimated costs to sell which is approximately 15% of the fair value. In addition, $2.4 million of real estate and other repossessed assets at December 31, 2011 are based on uncorroborated expert opinions or management's knowledge of the collateral or industry and do not have an independently appraised value.

The fair value of pension plan assets was approximately $46 million at December 31, 2012 and $44 million at December 31, 2011, determined by significant other observable inputs. Fair value adjustments of pension plan assets along with changes in projected benefit obligation are recognized in other comprehensive income.

Goodwill and intangible assets, which consist primarily of core deposit intangible assets and other acquired intangibles, for each business unit are evaluated for impairment annually as of October 1st or more frequently if conditions indicate that impairment may have occurred. The evaluation of possible impairment of intangible assets involves significant judgment based upon short-term and long-term projections of future performance.

The fair value of each of our reporting units is estimated by the discounted future earnings method. Income growth is projected for each of our reporting units over five years and a terminal value is computed. The projected income stream is converted to fair value by using a discount rate that reflects a rate of return required by a willing buyer. Assumptions used to value our business units are based on growth rates, volatility, discount rate and market risk premium inherent in our current stock price.

Fair Value of Financial Instruments

The following table presents the carrying values and estimated fair values of all financial instruments, including those financial assets and liabilities that are not measured and reported at fair value on a recurring basis or non-recurring basis as of December 31, 2012 (dollars in thousands):
 
 
Carrying
Value
 
Range of
Contractual
Yields
 
Average
Re-pricing
(in years)
 
Discount
Rate
 
Estimated
Fair
Value
Cash and cash equivalents
 
$
1,286,239

 
 
 
 
 
 
 
$
1,286,239

Trading securities:
 
 
 
 
 
 
 
 
 
 
U.S. Government agency obligations
 
16,545

 
 
 
 
 
 
 
16,545

U.S. agency residential mortgage-backed securities
 
86,361

 
 
 
 
 
 
 
86,361

Municipal and other tax-exempt securities
 
90,326

 
 
 
 
 
 
 
90,326

Other trading securities
 
20,870

 
 
 
 
 
 
 
20,870

Total trading securities
 
214,102

 
 
 
 
 
 
 
214,102

Investment securities:
 
 

 
 
 
 
 
 
 
 

Municipal and other tax-exempt
 
232,700

 
 
 
 
 
 
 
235,940

U.S. agency residential mortgage-backed securities
 
82,767

 
 
 
 
 
 
 
85,943

Other debt securities
 
184,067

 
 
 
 
 
 
 
206,575

Total investment securities
 
499,534

 
 
 
 
 
 
 
528,458

Available for sale securities:
 
 

 
 
 
 
 
 
 
 

U.S. Treasury
 
1,002

 
 
 
 
 
 
 
1,002

Municipal and other tax-exempt
 
87,142

 
 
 
 
 
 
 
87,142

U.S. agency residential mortgage-backed securities
 
9,889,821

 
 
 
 
 
 
 
9,889,821

Privately issued residential mortgage-backed securities
 
325,163

 
 
 
 
 
 
 
325,163

Commercial mortgage-backed securities guaranteed by U.S. government agencies
 
895,075

 
 
 
 
 
 
 
895,075

Other debt securities
 
36,389

 
 
 
 
 
 
 
36,389

Perpetual preferred stock
 
25,072

 
 
 
 
 
 
 
25,072

Equity securities and mutual funds
 
27,557

 
 
 
 
 
 
 
27,557

Total available for sale securities
 
11,287,221

 
 
 
 
 
 
 
11,287,221

Fair value option securities:
 
 
 
 
 
 
 
 
 
 
U.S. agency residential mortgage-backed securities
 
257,040

 
 
 
 
 
 
 
257,040

Corporate debt securities
 
26,486

 
 
 
 
 
 
 
26,486

      Other securities
 
770

 
 
 
 
 
 
 
770

Total fair value option securities
 
284,296

 
 
 
 
 
 
 
284,296

Residential mortgage loans held for sale
 
293,762

 
 
 
 
 
 
 
293,762

Loans:
 
 

 
 
 
 
 
 
 
 

Commercial
 
7,641,912

 
0.21 - 30.00
 
0.69

 
0.51 - 3.59
 
7,606,505

Commercial real estate
 
2,228,999

 
0.21 - 18.00
 
0.92

 
1.26 - 3.18
 
2,208,217

Residential mortgage
 
2,045,040

 
0.38 - 18.00
 
3.34

 
0.86 - 3.09
 
2,110,773

Consumer
 
395,505

 
0.38 - 21.00
 
0.32

 
1.37 - 3.60
 
388,748

Total loans
 
12,311,456

 
 
 
 

 
 
 
12,314,243

Allowance for loan losses
 
(215,507
)
 
 
 
 

 
 
 
—

Net loans
 
12,095,949

 
 
 
 

 
 
 
12,314,243

Mortgage servicing rights
 
100,812

 
 
 
 

 
 
 
100,812

Derivative instruments with positive fair value, net of cash margin
 
338,106

 
 
 
 

 
 
 
338,106

Other assets – private equity funds
 
28,169

 
 
 
 

 
 
 
28,169

Deposits with no stated maturity
 
18,211,068

 
 
 
 

 
 
 
18,211,068

Time deposits
 
2,967,992

 
0.01 - 9.64
 
2.15

 
0.80 - 1.15
 
3,037,708

Other borrowings
 
2,706,221

 
0.09 - 5.25
 
—

 
0.09 - 2.67
 
2,696,574

Subordinated debentures
 
347,633

 
1.00 - 5.00
 
3.56

 
2.40%
 
345,675

Derivative instruments with negative fair value, net of cash margin
 
283,589

 
 
 
 

 
 
 
283,589

The following table presents the carrying values and estimated fair values of all financial instruments, including those financial assets and liabilities that are not measured and reported at fair value on a recurring basis or non-recurring basis as of December 31, 2011 (dollars in thousands):
 
 
Carrying
Value
 
Range of
Contractual
Yields
 
Average
Re-pricing
(in years)
 
Discount
Rate
 
Estimated
Fair
Value
Cash and cash equivalents
 
$
986,365

 
 
 
 
 
 
 
$
986,365

Trading securities:
 
 
 
 
 
 
 
 
 
 
Obligations of the U.S. government
 
22,203

 
 
 
 
 
 
 
22,203

U.S. agency residential mortgage-backed securities
 
12,379

 
 
 
 
 
 
 
12,379

Municipal and other tax-exempt securities
 
39,345

 
 
 
 
 
 
 
39,345

Other trading securities
 
2,873

 
 
 
 
 
 
 
2,873

Total trading securities
 
76,800

 
 
 
 
 
 
 
76,800

Investment securities:
 
 

 
 
 
 
 
 
 
 

Municipal and other tax-exempt
 
128,697

 
 
 
 
 
 
 
133,670

U.S. agency residential mortgage-backed securities
 
121,704

 
 
 
 
 
 
 
120,536

Other debt securities
 
188,835

 
 
 
 
 
 
 
208,451

Total investment securities
 
439,236

 
 
 
 
 
 
 
462,657

Available for sale securities:
 
 

 
 
 
 
 
 
 
 

U.S. Treasury
 
1,006

 
 
 
 
 
 
 
1,006

Municipal and other tax-exempt
 
68,837

 
 
 
 
 
 
 
68,837

U.S. agency residential mortgage-backed securities
 
9,588,177

 
 
 
 
 
 
 
9,588,177

Privately issued residential mortgage-backed securities
 
419,166

 
 
 
 
 
 
 
419,166

Other debt securities
 
36,495

 
 
 
 
 
 
 
36,495

Perpetual preferred stock
 
18,446

 
 
 
 
 
 
 
18,446

Equity securities and mutual funds
 
47,238

 
 
 
 
 
 
 
47,238

Total available for sale securities
 
10,179,365

 
 
 
 
 
 
 
10,179,365

Fair value option securities:
 
 
 
 
 
 
 
 
 
 
U.S. agency residential mortgage-backed securities
 
626,109

 
 
 
 
 
 
 
626,109

Corporate debt securities
 
25,117

 
 
 
 
 
 
 
25,117

Total fair value option securities
 
651,226

 
 
 
 
 
 
 
651,226

Residential mortgage loans held for sale
 
188,125

 
 
 
 
 
 
 
188,125

Loans:
 
 

 
 
 
 

 
 

 
 

Commercial
 
6,571,454

 
0.25 - 30.00
 
0.57

 
0.63 - 3.85

 
6,517,795

Commercial real estate
 
2,279,909

 
0.38 - 18.00
 
1.26

 
0.28 - 3.51

 
2,267,375

Residential mortgage
 
1,970,461

 
0.38 - 18.00
 
3.26

 
1.14 - 3.70

 
2,034,898

Consumer
 
447,919

 
0.38 - 21.00
 
0.42

 
1.88 - 3.88

 
436,490

Total loans
 
11,269,743

 
 
 
 

 
 

 
11,256,558

Allowance for loan losses
 
(253,481
)
 
 
 
 

 
 

 
—

Net loans
 
11,016,262

 
 
 
 

 
 

 
11,256,558

Mortgage servicing rights
 
86,783

 
 
 
 

 
 

 
86,783

Derivative instruments with positive fair value, net of cash margin
 
293,859

 
 
 
 

 
 

 
293,859

Other assets – private equity funds
 
30,902

 
 
 
 

 
 

 
30,902

Deposits with no stated maturity
 
15,380,598

 
 
 
 

 
 

 
15,380,598

Time deposits
 
3,381,982

 
0.01 - 9.64
 
2.07

 
1.02 - 1.43

 
3,441,610

Other borrowings
 
2,370,867

 
0.25 - 6.58
 
—

 
0.04 - 2.76

 
2,369,224

Subordinated debentures
 
398,881

 
5.19 - 5.82
 
1.44

 
3.29
%
 
411,243

Derivative instruments with negative fair value, net of cash margin
 
236,522

 
 
 
 

 
 

 
236,522


Because no market exists for certain of these financial instruments and management does not intend to sell these financial instruments, the fair values shown in the tables above may not represent values at which the respective financial instruments could be sold individually or in the aggregate at the given reporting date.
 
The following methods and assumptions were used in estimating the fair value of these financial instruments:
 
Cash and Cash Equivalents
 
The book value reported in the consolidated balance sheet for cash and short-term instruments approximates those assets’ fair values.
 
Securities
 
The fair values of securities are generally based on Significant Other Observable Inputs such as quoted prices for comparable instruments or interest rates and credit spreads, yield curves, volatilities prepayment speeds and loss severities. 

Loans
 
The fair value of loans, excluding loans held for sale, are based on discounted cash flow analyses using interest rates and credit and liquidity spreads currently being offered for loans with similar remaining terms to maturity and risk, adjusted for the impact of interest rate floors and ceilings which are classified as Significant Unobservable Inputs. The fair values of loans were estimated to approximate their discounted cash flows less loan loss allowances allocated to these loans of $171 million at December 31, 2012 and $207 million at December 31, 2011.
 
Deposits
 
The fair values of time deposits are based on discounted cash flow analyses using interest rates currently being offered on similar transactions which are considered Significant Unobservable Inputs. Estimated fair value of deposits with no stated maturity, which includes demand deposits, transaction deposits, money market deposits and savings accounts, is equal to the amount payable on demand. Although market premiums paid reflect an additional value for these low cost deposits, adjusting fair value for the expected benefit of these deposits is prohibited. Accordingly, the positive effect of such deposits is not included in the tables above.
 
Other Borrowings and Subordinated Debentures
 
The fair values of these instruments are based upon discounted cash flow analyses using interest rates currently being offered on similar instruments which are considered Significant Unobservable Inputs

Off-Balance Sheet Instruments
 
The fair values of commercial loan commitments are based on fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements. The fair values of these off-balance sheet instruments were not significant at December 31, 2012 or December 31, 2011.

Fair Value Election

As more fully disclosed in Note 2 and Note 7 to the Consolidated Financial Statements, the Company has elected to carry all residential mortgage-backed securities which have been designated as economic hedges against changes in the fair value of mortgage servicing rights, certain corporate debt securities economically hedged by derivative contracts to manage interest rate risk and all residential mortgage loans originated for sale at fair value. Changes in the fair value of these financial instruments are recognized in earnings.
Parent Company Only Financial Statements
Condensed Financial Statements [Text Block]
(19) Parent Company Only Financial Statements

Summarized financial information for BOK Financial – Parent Company Only follows:

Balance Sheets
(In thousands)
 
December 31,
 
 
2012
 
2011
Assets
 
 
 
 
Cash and cash equivalents
 
$
457,514

 
$
386,695

Available for sale securities
 
44,881

 
40,766

Investment in subsidiaries
 
2,464,729

 
2,317,900

Other assets
 
4,324

 
8,682

Total assets
 
$
2,971,448

 
$
2,754,043

 
 
 
 
 
Liabilities and Shareholders’ Equity
 
 
 
 
Other liabilities
 
$
13,588

 
$
3,575

Total liabilities
 
13,588

 
3,575

Shareholders’ equity:
 
 
 
 
Common stock
 
4

 
4

Capital surplus
 
859,278

 
818,817

Retained earnings
 
2,137,541

 
1,953,332

Treasury stock
 
(188,883
)
 
(150,664
)
Accumulated other comprehensive income
 
149,920

 
128,979

Total shareholders’ equity
 
2,957,860

 
2,750,468

Total liabilities and shareholders’ equity
 
$
2,971,448

 
$
2,754,043




Statements of Earnings
(In thousands)
 
Year Ended December 31,
 
 
2012
 
2011
 
2010
Dividends, interest and fees received from subsidiaries
 
$
275,330

 
$
270,474

 
$
280,125

Other revenue
 
2,295

 
2,128

 
1,883

Other-than-temporary impairment losses recognized in earnings
 
(1,099
)
 
(2,098
)
 
(1,679
)
Total revenue
 
276,526

 
270,504

 
280,329

Interest expense
 
269

 
354

 
507

Professional fees and services
 
765

 
538

 
795

Other operating expense
 
3,099

 
7,688

 
(47
)
Total expense
 
4,133

 
8,580

 
1,255

Income before taxes and equity in undistributed income of subsidiaries
 
272,393

 
261,924

 
279,074

Federal and state income tax
 
(1,706
)
 
(3,169
)
 
415

Income before equity in undistributed income of subsidiaries
 
274,099

 
265,093

 
278,659

Equity in undistributed income of subsidiaries
 
77,092

 
20,782

 
(31,905
)
Net income attributable to BOK Financial Corp. shareholders
 
$
351,191

 
$
285,875

 
$
246,754


Statements of Cash Flows
(In thousands)
 
Year Ended December 31,
 
 
2012
 
2011
 
2010
Cash flows from operating activities:
 
 
 
 
 
 
Net income
 
$
351,191

 
$
285,875

 
$
246,754

Adjustments to reconcile net income to net cash provided by operating activities:
 
 
 
 
 
 
Equity in undistributed income of subsidiaries
 
(77,092
)
 
(20,782
)
 
31,905

Tax benefit (expense) on exercise of stock options
 
120

 
659

 
(425
)
Change in other assets
 
4,237

 
15,249

 
20,713

Change in other liabilities
 
(5,085
)
 
(18,884
)
 
(20,216
)
Net cash provided by operating activities
 
273,371

 
262,117

 
278,731

Cash flows from investing activities:
 
 
 
 
 
 
Purchases of available for sale securities
 
(5,343
)
 
(3,797
)
 
(10,669
)
Sales of available for sale securities
 
4,781

 
16,500

 
—

Investment in subsidiaries
 
(9,100
)
 
(7,250
)
 
(21,692
)
Acquisitions, net of cash acquired
 
(20,000
)
 
—

 
—

Net cash provided by (used in) investing activities
 
(29,662
)
 
5,453

 
(32,361
)
Cash flows from financing activities:
 
 
 
 
 
 
Issuance of common and treasury stock, net
 
14,650

 
14,541

 
8,552

Dividends paid
 
(166,982
)
 
(76,423
)
 
(66,557
)
Repurchase of common stock
 
(20,558
)
 
(26,446
)
 
—

Net cash used in financing activities
 
(172,890
)
 
(88,328
)
 
(58,005
)
Net increase in cash and cash equivalents
 
70,819

 
179,242

 
188,365

Cash and cash equivalents at beginning of period
 
386,695

 
207,453

 
19,088

Cash and cash equivalents at end of period
 
$
457,514

 
$
386,695

 
$
207,453

Cash paid for interest
 
$
269

 
$
354

 
$
507

Subsequent Events
Subsequent Events

The Company evaluated events from the date of the consolidated financial statements on December 31, 2012 through the issuance of those consolidated financial statements included in this Annual Report on Form 10-K. No events were identified requiring recognition in and/or disclosure in the consolidated financial statements.
Significant Accounting Policies (Policies)
Basis of Presentation [Policy Text Block] 
Basis of Presentation
 
The Consolidated Financial Statements of BOK Financial Corporation (“BOK Financial” or “the Company”) have been prepared in conformity with accounting principles generally accepted in the United States ("U.S. GAAP"), including interpretations of U.S. GAAP issued by federal banking regulators and general practices of the banking industry. The consolidated financial statements include the accounts of BOK Financial and its subsidiaries, principally BOKF, NA (“the Bank”), BOSC, Inc., The Milestone Group, Inc. and Cavanal Hill Investment Management, Inc. All significant intercompany transactions are eliminated in consolidation. Certain prior year amounts have been reclassified to conform to the current year presentation.

The consolidated financial statements include the assets, liabilities, non-controlling interests and results of operations of variable interest entities (“VIEs”) when BOK Financial is determined to be the primary beneficiary. Variable interest entities are generally defined as entities that either do not have sufficient equity to finance their activities without support from other parties or whose equity investors lack a controlling financial interest. See additional discussion of variable interest entities at Note 14 following.
Nature of Operations [Text Block] 
Nature of Operations

BOK Financial, through its subsidiaries, provides a wide range of financial services to commercial and industrial customers, other financial institutions, municipalities, and consumers. These services include depository and cash management; lending and lease financing; mortgage banking; securities brokerage, trading and underwriting; and personal and corporate trust.

The Bank operates as Bank of Oklahoma primarily in Tulsa and Oklahoma City metropolitan areas of the state of Oklahoma and Bank of Texas primarily in the Dallas, Fort Worth and Houston metropolitan areas of the state of Texas. In addition, the Bank does business as Bank of Albuquerque in Albuquerque, New Mexico; Colorado State Bank and Trust in Denver, Colorado; Bank of Arizona in Phoenix, Arizona; Bank of Kansas City in Kansas City, Missouri/Kansas and Bank of Arkansas in Northwest Arkansas. The Bank also operates the TransFund electronic funds network.

Use of Estimates [Policy Text Block] 
Use of Estimates

Preparation of BOK Financial's consolidated financial statements requires management to make estimates of future economic activities, including loan collectability, prepayments and cash flows from customer accounts. These estimates are based upon current conditions and information available to management. Actual results may differ significantly from these estimates.
Use of Estimates

Preparation of BOK Financial's consolidated financial statements requires management to make estimates of future economic activities, including loan collectability, prepayments and cash flows from customer accounts. These estimates are based upon current conditions and information available to management. Actual results may differ significantly from these estimates.

Acquisitions [Policy Text Block] 
Acquisitions
 
Assets and liabilities acquired, including identifiable intangible assets, are recorded at fair value on the acquisition date. The purchase price includes consideration paid at closing and the estimated fair value of contingent consideration that will be paid in the future, subject to achieving defined performance criteria. Goodwill is recognized as the excess of the purchase price over the net fair value of assets acquired and liabilities assumed. The Consolidated Statements of Earnings include the results of operations from the acquisition date.
Goodwill and Intangible Assets [Policy Text Block] 
Goodwill and Intangible Assets
 
Goodwill and intangible assets generally result from business combinations and are evaluated for each of BOK Financial's reporting units for impairment annually or more frequently if conditions indicate impairment. The evaluation of possible impairment of goodwill and intangible assets involves significant judgment based upon short-term and long-term projections of future performance.

Reporting units are defined by the Company as the geographical market underlying each operating segment. This definition is consistent with the manner in which the chief operating decision maker assesses the performance of the Company and makes decisions concerning the allocation of resources. The Company may qualitatively assess whether it is more likely than not that the fair value of the reporting units are less than their carrying value. This assessment includes consideration of relevant events and circumstance including but not limited to macroeconomic conditions, industry and market conditions, the financial and stock performance of the Company and other relevant factors. Additional quantitative analysis may be undertaken through which the fair value of BOK Financial's reporting units is estimated by the discounted future earnings method. Income growth is projected for each reporting unit and a terminal value is computed. This projected income stream is converted to current fair value by using a discount rate that reflects a rate of return required by a willing buyer. Assumptions used to determine the fair value of the reporting units are compared to observable inputs, such as the market value of BOK Financial common stock. However, determination of the fair value of individual reporting units requires the use of significant unobservable inputs. There have been no changes in the techniques used to evaluate the carrying value of goodwill.

Core deposit intangible assets are amortized using accelerated methods over the estimated lives of the acquired deposits. These assets generally have a weighted average life of 5 years. Other intangible assets are amortized using accelerated or straight-line methods, as appropriate, over the estimated benefit periods. These periods range from 5 years to 20 years. The net book values of identifiable intangible assets are evaluated for impairment when economic conditions indicate impairment may exist.
Cash and Cash Equivalents [Policy Text Block] 
Cash Equivalents
 
Due from banks, funds sold (generally federal funds sold for one periods) and resell agreements (which generally mature within one to 30 days) are considered cash equivalents.
Securities [Policy Text Block] 
Securities
 
Securities are identified as trading, investment (held to maturity) or available for sale at the time of purchase based upon the intent of management, liquidity and capital requirements, regulatory limitations and other relevant factors. Trading securities, which are acquired for profit through resale, are carried at fair value with unrealized gains and losses included in current period earnings. Investment securities are carried at amortized cost. Amortization is computed by methods that approximate level yield and is adjusted for changes in prepayment estimates. Securities identified as available for sale are carried at fair value. Unrealized gains and losses are recorded, net of deferred income taxes, as accumulated other comprehensive income in shareholders' equity. Available for sale securities are separately identified as pledged to creditors if the creditor has the right to sell or re-pledge the collateral.

The purchase or sale of securities is recognized on a trade date basis. Realized gains and losses on sales of securities are based upon specific identification of the security sold. A receivable or payable is recognized for subsequent transaction settlement. BOK Financial will periodically commit to purchase to-be-announced residential mortgage-backed securities. These commitments are carried at fair value if they are considered derivative contracts. Investment securities may be sold or transferred to trading or available for sale classification in certain limited circumstances specified in generally accepted accounting principles. Securities meeting certain criteria may also be transferred from the available for sale classification to the investment securities portfolio at fair value on the date of transfer. The unrealized gain or loss at the date of transfer is retained in accumulated other comprehensive income and in the carrying value of the investment securities portfolio. Such amounts are amortized over the estimated remaining life of the security as an adjustment to yield, offsetting the related amortization of the premium or accretion of the discount on the transferred securities.
 
On a quarterly basis, the Company performs separate evaluations of impaired debt investment and available for sale securities and equity available for sale securities to determine if the decline in fair value below the amortized cost is other-than-temporary.

For debt securities, management determines whether it intends to sell or if it is more likely than not that it will be required to sell impaired securities. This determination considers current and forecasted liquidity requirements and securities portfolio management. If the Company intends to sell or it is more likely than not that it will be required to sell the impaired debt security, a charge is recognized against earnings for the entire unrealized loss. For all impaired debt securities for which there is no intent or expected requirement to sell, the evaluation considers all available evidence to assess whether it is more likely than not that all amounts due would not be collected according to the security's contractual terms. Any expected credit loss due to the inability to collect all amounts due according to the security's contractual terms is recognized as a charge against earning. Any remaining unrealized loss related to other factors would be recognized in other comprehensive income, net of taxes.

For equity securities, management evaluates various factors including cause, severity and duration of the decline in value of the security and prospects for recovery, as well as the Company's intent and ability not to sell the security until the fair value exceeds amortized cost. If an unrealized loss is determined to be other-than-temporary, a charge is recognized against earnings for the difference between the security's amortized cost and fair value.

BOK Financial has elected to carry certain non-trading securities at fair value with changes in fair value recognized in current period income. These securities are held with the intent that gains or losses will offset changes in the fair value of mortgage servicing rights or certain derivative instruments.
Derivatives Instruments [Policy Text Block] 
Derivative Instruments
 
Derivative instruments may be used by the Company as part of its interest rate risk management programs or may be offered to customers. All derivative instruments are carried at fair value. The determination of fair value of derivative instruments considers changes in interest rates, commodity prices and foreign exchange rates. Credit risk is also considered in determining fair value. Deterioration in the credit rating of customers or other counterparties reduces the fair value of asset contracts. Deterioration of our credit rating to below investment grade or the credit ratings of other counterparties could decrease the fair value of our derivative liabilities. Changes in fair value are generally reported in income as they occur.

Derivative instruments used to manage interest rate risk consist primarily of interest rate swaps. These contracts modify the interest income or expense of certain assets or liabilities. Amounts receivable from or payable to counterparties are reported in interest income or expense using the accrual method. Changes in fair value of interest rate swaps are reported in other operating revenue - gain (loss) on derivatives, net.

In certain circumstances, an interest rate swap may be designated as a fair value hedge and may qualify for hedge accounting. In these circumstances, changes in the full fair value of the hedged asset or liability, not only changes in fair value due to changes in the benchmark interest rate, is also recognized in earnings and may partially or completely offset changes in fair value of the interest rate swap. A fair value hedge is considered effective if the cumulative fair value adjustment of the interest rate swap is within a range of 80% to 120% of the cumulative change in the fair value of the hedged asset or liability. Any ineffectiveness, including ineffectiveness due to credit risk or ineffectiveness created when the fixed rate of the hedged asset or liability does not match the fixed rate of the interest rate swap, is recognized in earnings and reported Gain (loss) on derivatives, net.

Interest rate swaps may be designated as cash flow hedges of variable rate assets or liabilities, or of anticipated transactions. Changes in the fair value of interest rate swaps designated as cash flow hedges are recorded in accumulated other comprehensive income to the extent they are effective. The amount recorded in other comprehensive income is reclassified to earnings in the same periods as the hedged cash flows impact earnings. The ineffective portion of changes in fair value is reported in current earnings.

If a derivative instrument that had been designated as a fair value hedge is terminated or if the hedge designation is removed or deemed to no longer be effective, the difference between the hedged items carrying value and its face amount is recognized into income over the remaining original hedge period. Similarly, if a derivative instrument that had been designated as a cash flow hedge is terminated or if the hedge designation is removed or deemed to no longer be effective, the amount remaining in accumulated other comprehensive income is reclassified to earnings in the same period as the hedged item.

BOK Financial offers programs that permit its customers to manage various risks, including fluctuations in energy, cattle and other agricultural products, interest rates and foreign exchanges rates with derivative contracts. Derivative contracts are executed between the customers and BOK Financial. Offsetting contracts are executed between BOK Financial and other selected counterparties to minimize its risk of changes in commodity prices, interest rates or foreign exchange rates. The counterparty contracts are identical to customer contracts, except for a fixed pricing spread or fee paid to BOK Financial as profit and compensation for administrative costs and credit risk which is recognized over the life of the contracts and included in other operating revenue - brokerage and trading revenue in the Consolidated Statements of Earnings.

When bilateral netting agreements exist between the Company and its counterparties that create a single legal claim or obligation to pay or receive the net amount in settlement of the individual derivative contracts, the Company reports derivative assets and liabilities on a net by counterparty basis.

Derivative contracts may also require the Company to provide or receive cash margin as collateral for derivative assets and liabilities. Derivative assets and liabilities are reported net of cash margin when certain conditions are met.
Loans [Policy Text Block] 
Loans
 
Loans are either secured or unsecured based on the type of loan and the financial condition of the borrower. Repayment is generally expected from cash flow or proceeds from the sale of selected assets of the borrower. BOK Financial is exposed to risk of loss on loans due to the borrower's financial difficulties, which may arise from any number of factors, including problems within the respective industry or local economic conditions. Access to collateral, in the event of borrower default, is reasonably assured through adherence to applicable lending laws and through sound lending standards and credit review procedures. Accounting policies for all loans, excluding residential loans guaranteed by U.S. government agencies, are as follows.

Interest is accrued at the applicable interest rate on the outstanding principal amount. Loans are placed on nonaccruing status when, in the opinion of management, full collection of principal or interest is uncertain. Internally risk graded loans are individually evaluated for nonaccruing status quarterly. Non-risk graded loans are generally placed on nonaccruing status when 90 days or more past due or within 60 days of being notified of the borrower bankruptcy filing. Interest previously accrued but not collected is charged against interest income when the loan is placed on nonaccruing status. Payments received on nonaccruing loans are applied to principal or recognized as interest income, according to management's judgment as to the collectability of principal. Loans may be returned to accruing status when, in the opinion of management, full collection of principal and interest, including principal previously charged off, is probable based on improvements in the borrower's financial condition or a sustained period of performance.

Loans to borrowers experiencing financial difficulties may be modified in troubled debt restructurings ("TDRs"). All TDRs are classified as nonaccruing. Modifications generally consist of extension of payment terms or interest rate concessions and may result either voluntarily through negotiations with the borrower or involuntarily through court order. Generally, principal and accrued but unpaid interest is not voluntarily forgiven.

Performing loans may be renewed under then current collateral, debt service ratio and other underwriting standards. Nonaccruing loans may also be renewed and will remain classified as nonaccruing.

All loans are charged-off when the loan balance or a portion of the loan balance is no longer supported by the paying capacity of the borrower or when the required cash flow is reduced in a TDR. The charge-off amount is determined through an evaluation of available cash resources and collateral value. Internally risk graded loans are evaluated quarterly and charge-offs are taken in the quarter in which the loss is identified. Non-risk graded loans that are past due between 60 days and 180 days, based on the loan product type, are charged off. Loans to borrowers whose personal obligation has been discharged through Chapter 7 bankruptcy proceedings are charged off within 60 days of notice of the bankruptcy filing, regardless of payment status.

Loan origination and commitment fees and direct loan acquisition and origination costs are deferred and amortized as an adjustment to yield over the life of the loan or over the commitment period, as applicable.

Qualifying residential mortgage loans guaranteed by U.S. government agencies have been sold into GNMA pools. Under certain performance conditions specified in government programs, the Company has the right, but not the obligation to repurchase loans from GNMA pools. These loans no longer qualify for sale accounting and are recognized in the Consolidated Balance Sheet. Guaranteed loans are considered to be impaired because we do not expect to receive all principal and interest based on the loan's contractual terms. The principal balance continues to be guaranteed, however, interest accrues at a curtailed rate as specified in the programs. The carrying value of these loans is reduced based on an estimate of expected cash flows discounted at the original note rate plus a liquidity spread. Guaranteed loans may be modified in TDRs in accordance with U.S. government agency guidelines. Interest continues to accrue at the modified rate. U.S. government guaranteed loans may either be resold into GNMA pools after a performance period specified by the programs or foreclosed and conveyed to the guarantors.
Allowance for Loan Losses and Accrual for Off-Balance Sheet Credit Losses [Policy Text Block] 
Allowance for Loan Losses and Accrual for Off-Balance Sheet Credit Risk

The appropriateness of the allowance for loan losses and accrual for off-balance sheet credit risk (collectively "Allowance for Credit Losses") is assessed by management based on an ongoing quarterly evaluation of the probable estimated losses inherent in the portfolio, including probable losses on outstanding loans and unused commitments to provide financing.

Loans are disaggregated into portfolio segments and further disaggregated into classes. The portfolio segment is the level at which the Company develops and documents a systematic method for determining its Allowance for Credits Losses. Classes are based on the risk characteristics of the loans and the Company's method for monitoring and assessing credit risk.

The allowance for loan losses consists of specific allowances attributed to impaired loans that have not yet been charged down to amounts we expect to recover, general allowances based on estimated loss rates by loan class and nonspecific allowances based on factors that affect more than one portfolio segment. In the fourth quarter of 2011, the Company enhanced its methodology for estimating general allowances by establishing specific loss rates for each loan class. There were no changes to accounting policies for estimating general allowances during 2012. 

Loans are considered to be impaired when it becomes probable that BOK Financial will be unable to collect all amounts due according to the contractual terms of the loan agreements. Internally risk graded loans are evaluated individually for impairment. Substantially all commercial and commercial real estate loans and certain residential mortgage and consumer loans are risk graded based on a quarterly evaluation of the borrowers' ability to repay.  Certain commercial loans and most residential mortgage and consumer loans are small balance, homogeneous pools of loans that are not risk graded. Non-risk graded loans are identified as impaired impairment based on performance status. Generally, non-risk graded loans 90 days or more past due, modified in a troubled debt restructuring or in bankruptcy are considered to be impaired.

Specific allowances for impaired loans are measured by an evaluation of estimated future cash flows discounted at the loans' initial effective interest rate or the fair value of collateral for certain collateral dependent loans. The fair value of real property held as collateral is generally based on third party appraisals that conform to Uniform Standards of Professional Appraisal Practice, less estimated selling costs. Appraised values are on an “as-is” basis and generally are not adjusted by the Company. Updated appraisals are obtained at least annually or more frequently if market conditions indicate collateral values may have declined. Collateral value of mineral rights is generally determined by our internal staff of engineers based on projected cash flows from proven oil and gas reserves under existing economic and operating conditions. The value of other collateral is generally determined by our special assets staff based on projected liquidation cash flows under current market conditions. Collateral values and available cash resources that support impaired loans are evaluated quarterly. Historical statistics may be used as a practical way to estimate impairment in limited situations, such as when a collateral dependent loan is identified as impaired at the end of a reporting period until an appraisal of collateral value is received or a full assessment of future cash flows is completed. Estimates of future cash flows and collateral values require significant judgments and may be volatile.

General allowances for unimpaired loans are based on an estimated loss rate by loan class. The appropriate historical gross loss rate for each loan class is determined by the greater of the current loss rate based on the most recent twelve months or a ten-year average gross loss rate. Recoveries are not directly considered in the estimation of historical loss rates. Recoveries generally do not follow predictable patterns and are not received until well-after the charge-off date as a result of protracted legal actions. For risk graded loans, historical gross loss rates are adjusted for changes in risk grading. For each loan class, the current weighted average risk grade is compared to the the long-term weighted average risk grade. This comparison determines whether credit risk in each loan class is increasing or decreasing. Historical loss rates are adjusted upward or downward in proportion to changes in average risk grading. General allowances for unimpaired loans also consider inherent risks identified for each loan class. Inherent risks consider loss rates that most appropriately represent the current credit cycle and other factors attributable to a specific loan class which have not yet been represented in the historical gross loss rates or risk grading. These factors include changes in commodity prices or engineering imprecision which may affect the value of reserves that secure our energy loan portfolio, construction risk that may affect commercial real estate loans, changes in regulations and public policy that may disproportionately impact health care loans and changes in loan products.

Nonspecific allowances are maintained for risks beyond factors specific to a particular portfolio segment or loan class. These factors include trends in the economy in our primary lending areas, concentration in large-balance loans and other relevant factors. 

An accrual for off-balance sheet credit risk is included in Other liabilities. The appropriateness of the accrual is determined in the same manner as the allowance for loan losses. 

A provision for credit losses is charged against or credited to earnings in amounts necessary to maintain an appropriate Allowance for Credit Losses. Recoveries of loans previously charged off are added to the allowance when received.
Transfers of Financial Assets [Policy Text Block] 
Transfers of Financial Assets
 
BOK Financial transfers financial assets as part of its mortgage banking activities and periodically may transfer other financial assets. Transfers are recorded as sales when the criteria for surrender of control are met. Certain residential mortgage loans originated by the Company are held for sale and are carried at fair value based on sales commitments or market quotes and are reported separately in the Consolidated Balance Sheets. Changes in fair value are recorded in other operating revenue – mortgage banking revenue in the Consolidated Statements of Earnings.
BOK Financial retains a repurchase obligation under underwriting representations and warranties related to residential mortgage loans transferred and generally retains the right to service the loans. The Company may incur a recourse obligation in limited circumstances. Separate accruals are recognized in Other liabilities in the Consolidated Balance Sheets for repurchase and recourse obligations.

The Company may also retain a residual interest in excess cash flows generated by the assets. All assets obtained, including cash, servicing rights and residual interests, and all liabilities incurred, including recourse obligations, are initially recognized at fair value, all assets transferred are derecognized and any gain or loss on the sale is recognized in earnings. Subsequently, servicing rights and residual interests are carried at fair value with changes in fair value recognized in earnings as they occur.
Real Estate and Other Repossessed Assets [Policy Text Block] 
Real Estate and Other Repossessed Assets
 
Real estate and other repossessed assets are acquired in partial or total forgiveness of loans. These assets are carried at the lower of cost, which is determined by fair value at date of foreclosure less estimated disposal costs, or current fair value less estimated disposal costs. Decreases in fair value below cost are recognized as asset-specific valuation allowances which may be reversed when supported by future increases in fair value. Fair values of real estate are based on “as is” appraisals which are updated at least annually or more frequently for certain asset types or assets located in certain distressed markets. Fair values based on appraisals are generally considered to be based on significant other observable inputs. The Company also considers decreases in listing price and other relevant information in quarterly evaluations and reduces the carrying value of real estate and other repossessed assets when necessary. Fair values based on list prices and other relevant information are generally considered to be based on significant unobservable inputs. Additional costs incurred to complete real estate and other repossessed assets may increase the carrying value, up to current fair value based on “as completed” appraisals. The fair value of mineral rights included in repossessed assets are generally determined by our internal staff of engineers based on projected cash flows from proven oil and gas reserves under existing economic and operating conditions. The value of other repossessed assets is generally determined by our special assets staff based on projected liquidation cash flows under current market conditions. Income generated by these assets is recognized as received. Operating expenses are recognized as incurred. Gains or losses on sales of real estate and other repossessed assets are based on the cash proceeds received less the cost basis of the asset, net of any valuation allowances.
Premises and Equipment [Policy Text Block] 
Premises and Equipment
 
Premises and equipment are carried at cost, including capitalized interest when appropriate, less accumulated depreciation and amortization. Depreciation and amortization are computed on a straight-line basis over the estimated useful lives of the assets or, for leasehold improvements, over the shorter of the estimated useful lives or remaining lease terms. Useful lives range from 5 years to 40 years for buildings and improvements, 3 years to 7 years for software and 3 years to 10 years for furniture and equipment. Repair and maintenance costs are charged to expense as incurred.

Premises no longer used by the Company are transferred to real estate and other repossessed assets. The transferred amount is the lower of cost less accumulated depreciation or fair value less estimated disposal costs as of the transfer date.

Rent expense for leased premises is recognized as incurred over the lease term. The effects of rent holidays, significant rent escalations and other adjustments to rent payments are recognized on a straight-line basis over the lease term.
Mortgage Servicing Rights [Policy Text Block] 
Mortgage Servicing Rights
 
Mortgage servicing rights may be purchased or may be recognized when mortgage loans are originated pursuant to an existing plan for sale or, if no such plan exists, when the mortgage loans are sold. All mortgage servicing rights are carried at fair value. Changes in the fair value are recognized in earnings as they occur.

There is no active market for trading in mortgage servicing rights after origination. A cash flow model is used to determine fair value. Key assumptions and estimates, including projected prepayment speeds and assumed servicing costs, earnings on escrow deposits, ancillary income and discount rates, used by this model are based on current market sources. Assumptions used to value mortgage servicing rights are considered significant unobservable inputs. A separate third party model is used to estimate prepayment speeds based on interest rates, housing turnover rates, estimated loan curtailment, anticipated defaults and other relevant factors. The prepayment model is updated daily for changes in market conditions and adjusted to better correlate with actual performance of BOK Financial's servicing portfolio. Fair value estimates from outside sources are received at least annually to corroborate the results of the valuation model.
Federal and State Income Taxes [Policy Text Block] 
Federal and State Income Taxes
 
BOK Financial and its subsidiaries file consolidated tax returns. The subsidiaries provide for income taxes on a separate return basis and remit to BOK Financial amounts determined to be currently payable.

Current income tax expense or benefit is based on an evaluation that considers estimated taxable income, tax credits, and statutory federal and state income tax rates.  The amount of current income tax expense or benefit recognized in any period may differ from amounts reported to taxing authorities. Annually, tax returns are filed with each jurisdiction where they Company conducts business and recognized current income tax expense or benefit is adjusted to the filed tax returns.

Deferred tax assets and liabilities are based upon the differences between the values of assets and liabilities as recognized in the financial statements and their related tax basis using enacted tax rates in effect for the year in which the differences are expected to be recovered or settled. A valuation allowance is provided when it is more likely than not that some portion of the entire deferred tax asset may not be realized based on taxes previously paid in net loss carry-back periods and other factors.

BOK Financial has unrecognized tax benefits, which are included in accrued current income taxes payable, for the uncertain portion of recorded tax benefits and related interest. These uncertainties result from the application of complex tax laws, rules, regulations and interpretations, primarily in state taxing jurisdictions. Unrecognized tax benefits are assessed quarterly and may be adjusted through current income tax expense in future periods based on changing facts and circumstances, completion of examinations by taxing authorities or expiration of a statute of limitations. Estimated penalties and interest on uncertain tax positions are recognized in income tax expense.
Employee Benefit Plans [Policy Text Block] 
Employee Benefit Plans
 
BOK Financial sponsors a defined benefit cash balance pension plan (“Pension Plan”), qualified profit sharing plan (“Thrift Plan”) and employee health care plans. Pension Plan costs, which are based upon actuarial computations of current costs, are expensed annually. Unrecognized prior service cost and net gains or losses are amortized on a straight-line basis over the lesser of the average remaining service periods of the participants or 4 years. Employer contributions to the Pension Plan are in accordance with Federal income tax regulations. Pension Plan benefits were curtailed as of April 1, 2006. No participants may be added to the Pension Plan and no additional service benefits will be accrued.

BOK Financial recognizes the funded status of its employee benefit plans. For a pension plan, the funded status is the difference between the fair value of plan assets and the projected benefit obligation measured as of the fiscal year-end date. Adjustments required to recognize the Pension Plan's net funded status are made through accumulated other comprehensive income, net of deferred income taxes.

Employer contributions to the Thrift Plan, which matches employee contributions subject to percentage and years of service limits, are expensed when incurred. BOK Financial recognizes the expense of health care benefits on the accrual method.
Stock Compensation Plans [Policy Text Block] 
Stock Compensation Plans
 
BOK Financial awards stock options and non-vested common shares as compensation to certain officers. Grant date fair value of stock options is based on the Black-Scholes option pricing model. Stock options generally have graded vesting over 7 years. Each tranche is considered a separate award for valuation and compensation cost recognition. Grant date fair value of non-vested shares is based on the current market value of BOK Financial common stock. Non-vested shares awarded prior to 2013 generally cliff vest in 5 years. Non-vested shares awarded in January 2013 cliff vest in 3 years and are subject to a two year holding period after vesting.

Compensation cost is recognized as expense over the service period, which is generally the vesting period. Expense is reduced for estimated forfeitures over the vesting period and adjusted for actual forfeitures as they occur. Stock-based compensation awarded to certain officers has performance conditions that affect the number of awards granted. Compensation cost is adjusted based on the probable outcome of the performance conditions. Excess tax benefits from share-based payments recognized in capital surplus are determined by the excess of tax benefits recognized over the tax effect of compensation cost recognized.

Certain executive officers may defer the recognition of income from stock-based compensation for income tax purposes and to diversify the deferred income into alternative investments. Stock-based compensation granted to these officers is considered liability awards. Changes in the fair value of liability awards are recognized as compensation expense in the period of the change.
Other Operating Revenue [Policy Text Block] 
Other Operating Revenue
 
Fees and commission revenue is recognized at the time the related services are provided or products are sold and may be accrued when necessary. Accrued fees and commissions are reversed against revenue if amounts are subsequently deemed to be uncollectible. Revenue is recognized on a gross basis whenever we have primary responsibility and risk in providing the services or products to our customers and on a net basis whenever we act as a broker for products or services of others.

Brokerage and trading revenue includes changes in the fair value of securities held for trading purposes and derivatives held for customer risk management programs, including credit losses on trading securities and derivatives, commissions earned from the retail sale of securities, mutual funds and other financial instruments, and underwriting and financial advisory fees.

Transaction card revenue includes merchant discounts fees, electronic funds transfer network fees and check card fees. Merchant discount fees represent fees paid by customers for account management and electronic processing of transactions. Merchant discount fees are recognized at the time the customer's transactions are processed or other services are performed. The Company also maintains the TransFund electronic funds transfer network for the benefit of its members, which includes the Bank. Electronic funds transfer fees are recognized as electronic transactions processed on behalf of its members. Check card fees represent interchange fees paid by a merchant bank for transactions processed from cards issued by the Company. Check card fees are recognized when transactions are processed.

Trust fees and commissions include revenue from asset management, custody, recordkeeping, investment advisory and administration services. Revenue is recognized on an accrual basis at the time the services are performed and may be based on either the fair value of the account or the service provided.

Deposit service charges and fees are recognized at least quarterly in accordance with published deposit account agreement and disclosure statement for retail accounts or contractual agreement for commercial accounts. Item charges for overdraft or non-sufficient funds items are recognized as items are presented for payment. Account balance charges and activity fees are accrued monthly and collected in arrears. Commercial account activity fees may be offset by an earnings credit based on account balances.
Newly Adopted and Pending Accounting Policies 
Financial Accounting Standards Board


FASB Accounting Standards Update No. 2011-03, Reconsideration of Effective Control for Repurchase Agreements (“ASU 2011-03”)
 
On April 29, 2011, the FASB issued ASU 2011-03 that eliminates the collateral maintenance requirement under GAAP for entities to consider in determining whether a transfer of financial assets subject to repurchase agreements is accounted for as a sale or as a secured borrowing. ASU 2011-03 was effective for the Company on January 1, 2012 and it did not have a material impact on the Company's consolidated financial statements.
 
FASB Accounting Standards Update No. 2011-04, Fair value Measurements (Topic 820): Amendment to Achieve Common Fair Value Measurements and Disclosure Requirements in U.S. GAAP and IFRSs (“ASU 2011-04”)
 
On May 12, 2011, the FASB issued ASU 2011-04 to provide clarified and converged guidance on fair value measurement and expanded disclosures concerning fair value measurements. ASU 2011-04 is largely consistent with the existing fair value measurement principals contained in ASC 820, Fair Value Measurement. ASU 2011-04 was effective for the Company on January 1, 2012.
 
FASB Accounting Standards Update No. 2011-05, Comprehensive Income (Topic 220):  Presentation of Comprehensive Income (“ASU 2011-05”)
 
On June 16, 2011, the FASB issued ASU 2011-05 which revises the manner in which entities present comprehensive income in their financial statements by removing the presentation option in ASC 220, Comprehensive Income, and requires entities to report components of comprehensive income in either a continuous statement of comprehensive income or two separate but consecutive statements. ASU 2011-5 was effective for the Company January 1, 2012.
 
FASB Accounting Standards Update No. 2011-11, Disclosures About Offsetting Assets and Liabilities (“ASU 2011-11”)
 
On December 16, 2011, the FASB issued ASU 2011-11 which contains new disclosure requirements regarding the nature of an entity's right of setoff and related arrangements associated with its financial instruments and derivative instruments. The new disclosures are anticipated to facilitate comparison between financial statements prepared under generally accepted accounting principles in the United States of America and International Financial Reporting Standards by providing information about both gross and net exposures. The new disclosure requirements were effective for interim and annual reporting periods beginning on or after January 1, 2013.

FASB Accounting Standards Update No. 2011-12, Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards No. 2011-05  (“ASU 2011-12”)
 
On December 23, 2011, FASB issued ASU 2011-12 which defers the requirement in ASU 2011-05 for presentation of reclassification adjustments for each component of accumulated other comprehensive income (“AOCI”) in both net income and other comprehensive income on the face of the financial statements. This deferral will enable the FASB to address certain concerns raised with regards to presentation requirements for reclassification adjustments. The amendment is effective at the same time as ASU 2011-05 which was effective for the Company January 1, 2012
Derivatives (Tables)
Derivative Contracts 
The following table summarizes the fair values of derivative contracts recorded as “derivative contracts” assets and liabilities in the balance sheet at December 31, 2012 (in thousands):
 
 
Gross Basis
 
Net Basis²
 
 
Assets
 
Liabilities
 
Assets
 
Liabilities
 
 
Notional¹
 
Fair Value
 
Notional¹
 
Fair Value
 
Fair Value
 
Fair Value
Customer risk management programs:
 
 
 
 
 
 
 
 
 
 
 
 
Interest rate contracts3
 
 
 
 
 
 
 
 
 
 
 
 
To-be-announced mortgage-backed securities
 
$
12,850,805

 
$
46,113

 
$
13,239,078

 
$
43,064

 
$
30,457

 
$
27,408

Interest rate swaps
 
1,319,827

 
72,201

 
1,319,827

 
72,724

 
72,201

 
72,724

Energy contracts
 
1,346,780

 
82,349

 
1,334,349

 
83,654

 
37,864

 
39,169

Agricultural contracts
 
212,434

 
3,638

 
212,135

 
3,571

 
474

 
407

Foreign exchange contracts
 
180,318

 
180,318

 
179,852

 
179,852

 
180,318

 
179,852

Equity option contracts
 
211,941

 
12,593

 
211,941

 
12,593

 
12,593

 
12,593

Total customer derivative before cash collateral
 
16,122,105

 
397,212

 
16,497,182

 
395,458

 
333,907

 
332,153

Less: cash collateral
 
—

 
—

 
—

 
—

 
(3,464
)
 
(49,369
)
Total customer derivatives
 
16,122,105

 
397,212

 
16,497,182

 
395,458

 
330,443

 
282,784

Interest rate risk management programs
 
66,000

 
7,663

 
50,000

 
805

 
7,663

 
805

Total derivative contracts
 
$
16,188,105

 
$
404,875

 
$
16,547,182

 
$
396,263

 
$
338,106

 
$
283,589

1 
Notional amounts for commodity contracts are converted into dollar-equivalent amounts based on dollar prices at the inception of the contract.
2 
Derivative contracts are recorded on a net basis in the balance sheet in recognition of master netting agreements that enable the Company to settle all derivative positions with a given counterparty in total and to offset the net derivative position with the related cash collateral.
3 
Includes interest rate swaps used by borrowers to modify interest rate terms of their loans and to be announced securities used by mortgage banking customers to hedge their loan production.
 
When bilateral netting agreements exist between the Company and its counterparties that create a single legal claim or obligation to pay or receive the net amount in settlement of the individual derivative contracts, the Company reports derivative assets and liabilities on a net by counterparty basis.

Derivative contracts may also require the Company to provide or receive cash margin as collateral for derivative assets and liabilities. Derivative assets and liabilities are reported net of cash margin when certain conditions are met. As of December 31, 2012, a decrease in credit rating to below investment grade would increase our obligation to post cash margin on existing contracts by approximately $35 million.
 
The following table summarizes the fair values of derivative contracts recorded as “derivative contracts” assets and liabilities in the balance sheet at December 31, 2011 (in thousands):
 
 
Gross Basis
 
Net Basis²
 
 
Assets
 
Liabilities
 
Assets
 
Liabilities
 
 
Notional¹
 
Fair Value
 
Notional¹
 
Fair Value
 
Fair Value
 
Fair Value
Customer risk management programs:
 
 
 
 
 
 
 
 
 
 
 
 
Interest rate contracts3
 
 
 
 
 
 
 
 
 
 
 
 
To-be-announced residential mortgage-backed securities
 
$
9,118,627

 
$
101,189

 
$
9,051,627

 
$
99,211

 
$
68,519

 
$
66,541

Interest rate swaps
 
1,272,617

 
81,261

 
1,272,617

 
81,891

 
81,261

 
81,891

Energy contracts
 
1,554,400

 
158,625

 
1,799,367

 
171,050

 
62,945

 
75,370

Agricultural contracts
 
146,252

 
4,761

 
148,924

 
4,680

 
782

 
701

Foreign exchange contracts
 
73,153

 
73,153

 
72,928

 
72,928

 
73,153

 
72,928

Equity option contracts
 
208,647

 
12,508

 
208,647

 
12,508

 
12,508

 
12,508

Total customer derivative before cash collateral
 
12,373,696

 
431,497

 
12,554,110

 
442,268

 
299,168

 
309,939

Less: cash collateral
 
—

 
—

 
—

 
—

 
(11,690
)
 
(73,712
)
Total customer derivatives
 
12,373,696

 
431,497

 
12,554,110

 
442,268

 
287,478

 
236,227

Interest rate risk management programs
 
44,000

 
6,381

 
25,000

 
295

 
6,381

 
295

Total derivative contracts
 
$
12,417,696

 
$
437,878

 
$
12,579,110

 
$
442,563

 
$
293,859

 
$
236,522

1 
Notional amounts for commodity contracts are converted into dollar-equivalent amounts based on dollar prices at the inception of the contract.
2 
Derivative contracts are recorded on a net basis in the balance sheet in recognition of master netting agreements that enable the Company to settle all derivative positions with a given counterparty in total and to offset the net derivative position with the related cash collateral.
3 
Includes interest rate swaps used by borrowers to modify interest rate terms of their loans and to be announced securities used by mortgage banking customers to hedge their loan production.
Derivative Instruments, Gain (Loss) in Statement of Financial Performance 
 
 
Year Ended
 
 
December 31, 2012
 
December 31, 2011
 
December 31, 2010
 
 
Brokerage
and Trading Revenue
 
Gain (Loss)
on Derivatives, Net
 
Brokerage
and Trading
Revenue
 
Gain (Loss)
on Derivatives,
Net
 
Brokerage
and Trading
Revenue
 
Gain (Loss)
on Derivatives,
Net
Customer Risk Management Programs:
 
 
 
 
 
 
 
 
 
 
 
 
Interest rate contracts
 
 
 
 
 
 
 
 
 
 
 
 
To-be-announced residential mortgage-backed securities
 
$
1,070

 
$
—

 
$
(4,047
)
 
$
—

 
$
1,685

 
$
—

Interest rate swaps
 
3,458

 
—

 
3,193

 


 
1,099

 
—

Energy contracts
 
8,171

 
—

 
5,262

 
—

 
7,951

 
—

Agricultural contracts
 
382

 
—

 
341

 
—

 
629

 
—

Foreign exchange contracts
 
612

 
—

 
565

 
—

 
375

 
—

Equity option contracts
 
—

 
—

 
—

 
—

 
—

 
—

Total Customer Risk Management Programs
 
13,693

 
—

 
5,314

 
—

 
11,739

 
—

Interest Rate Risk Management Programs
 
—

 
(301
)
 
—

 
2,526

 
—

 
3,032

Total Derivative Contracts
 
$
13,693

 
$
(301
)
 
$
5,314

 
$
2,526

 
$
11,739

 
$
3,032

Securities (Tables)
Trading Securities [Table Text Block] 
The fair value and net unrealized gain (loss) included in trading securities is as follows (in thousands):
 
 
 
December 31, 2012
 
December 31, 2011
 
 
Fair Value
 
Net Unrealized Gain (Loss)
 
Fair Value
 
Net Unrealized Gain (Loss)
U.S. Government agency obligations
 
$
16,545

 
$
(57
)
 
$
22,203

 
$
63

U.S. agency residential mortgage-backed securities
 
86,361

 
447

 
12,379

 
59

Municipal and other tax-exempt securities
 
90,326

 
(226
)
 
39,345

 
652

Other trading securities
 
20,870

 
(13
)
 
2,873

 
9

Total
 
$
214,102

 
$
151

 
$
76,800

 
$
783

Investment Securities (Held-to-Maturity) [Table Text Block] 
The amortized cost and fair values of investment securities are as follows (in thousands):

 
 
December 31, 2012
 
 
Amortized
 
Carrying
 
Fair
 
Gross Unrealized2
 
 
Cost
 
Value1
 
Value
 
Gain
 
Loss
Municipal and other tax-exempt
 
$
232,700

 
$
232,700

 
$
235,940

 
$
3,723

 
$
(483
)
U.S. agency residential mortgage-backed securities – Other
 
77,726

 
82,767

 
85,943

 
3,176

 
—

Other debt securities
 
184,067

 
184,067

 
206,575

 
22,528

 
(20
)
Total
 
$
494,493

 
$
499,534

 
$
528,458

 
$
29,427

 
$
(503
)
1 
Carrying value includes $5.0 million of net unrealized gain which remains in Accumulated other comprehensive income (“AOCI”) related to certain securities transferred from the Available for Sale securities portfolio to the Investment securities portfolio as discussed in greater detail following.
2 
Gross unrealized gains and losses are not recognized in AOCI in the Consolidated Balance Sheets.
 
 
December 31, 2011
 
 
Amortized
 
Carrying
 
Fair
 
Gross Unrealized2
 
 
Cost
 
Value1
 
Value
 
Gain
 
Loss
Municipal and other tax-exempt
 
$
128,697

 
$
128,697

 
$
133,670

 
$
4,975

 
$
(2
)
U.S. agency residential mortgage-backed securities – Other
 
110,062

 
121,704

 
120,536

 
602

 
(1,770
)
Other debt securities
 
188,835

 
188,835

 
208,451

 
19,616

 
—

Total
 
$
427,594

 
$
439,236

 
$
462,657

 
$
25,193

 
$
(1,772
)
1 
Carrying value includes $12 million of net unrealized gain which remains in AOCI in the Consolidated Balance Sheets related to certain securities transferred from the Available for Sale securities portfolio to the Investment securities portfolio as discussed in greater detail following.
2 
Gross unrealized gains and losses are not recognized in AOCI in the Consolidated Balance Sheets.

In 2011, the Company transferred certain U.S. government agency residential mortgage-backed securities from the available for sale portfolio to the investment securities (held-to-maturity) portfolio as the Company has the positive intent and ability to hold these securities to maturity. No gains or losses were recognized in the Consolidated Statement of Earnings at the time of the transfer. Transfers of debt securities into the investment securities portfolio (held-to-maturity) are made at fair value at the date of transfer. The unrealized holding gain or loss at the date of transfer is retained in Accumulated Other Comprehensive Income and in the carrying value of the investment securities portfolio. Such amounts are amortized over the estimated remaining life of the security as an adjustment to yield, offsetting the related amortization of the premium or accretion of the discount on the transferred securities. At the time of transfer, the fair value totaled $131 million, amortized cost totaled $118 million and the pretax unrealized gain totaled $13 million.


The amortized cost and fair values of investment securities at December 31, 2012, by contractual maturity, are as shown in the following table (dollars in thousands):
 
 
Less than
One Year
 
One to
Five Years
 
Six to
Ten Years
 
Over
Ten Years
 
Total
 
Weighted
Average
Maturity²
Municipal and other tax-exempt:
 
 
 
 
 
 
 
 
 
 
 
 
Carrying value
 
$
26,827

 
$
123,489

 
$
79,569

 
$
2,815

 
$
232,700

 
4.01

Fair value
 
27,066

 
125,263

 
80,574

 
3,037

 
235,940

 
 
Nominal yield¹
 
4.25
%
 
2.51
%
 
2.45
%
 
6.57
%
 
2.74
%
 
 
Other debt securities:
 
 

 
 

 
 

 
 

 
 

 
 
Carrying value
 
$
9,687

 
$
30,531

 
$
35,131

 
$
108,718

 
$
184,067

 
9.24

Fair value
 
9,702

 
31,573

 
38,154

 
127,146

 
206,575

 
 
Nominal yield
 
4.22
%
 
5.30
%
 
5.57
%
 
6.24
%
 
5.85
%
 
 
Total fixed maturity securities:
 
 

 
 

 
 

 
 

 
 

 
 
Carrying value
 
$
36,514

 
$
154,020

 
$
114,700

 
$
111,533

 
$
416,767

 
6.32

Fair value
 
36,768

 
156,836

 
118,728

 
130,183

 
442,515

 
 

Nominal yield
 
4.24
%
 
3.06
%
 
3.41
%
 
6.25
%
 
4.11
%
 
 

Residential mortgage-backed securities:
 
 

 
 

 
 

 
 

 
 

 
 

Carrying value
 
 

 
 

 
 

 
 

 
$
82,767

 
³

Fair value
 
 

 
 

 
 

 
 

 
85,943

 
 

Nominal yield4
 
 

 
 

 
 

 
 

 
2.71
%
 
 

Total investment securities:
 
 

 
 

 
 

 
 

 
 

 
 

Carrying value
 
 

 
 

 
 

 
 

 
$
499,534

 
 

Fair value
 
 

 
 

 
 

 
 

 
528,458

 
 

Nominal yield
 
 

 
 

 
 

 
 

 
3.88
%
 
 

1. 
Calculated on a taxable equivalent basis using a 39% effective tax rate.
2. 
Expected maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without penalty.
3. 
The average expected lives of residential mortgage-backed securities were 3.4 years based upon current prepayment assumptions.
4. 
The nominal yield on residential mortgage-backed securities is based upon prepayment assumptions at the purchase date. Actual yields earned may differ significantly based upon actual prepayments. See Quarterly Financial Summary - Unaudited for current yields on the investment securities portfolio.
Available For Sale Securities [Table Text Block] 
The amortized cost and fair value of available for sale securities are as follows (in thousands):
 
 
December 31, 2012
 
 
Amortized
 
Fair
 
Gross Unrealized1
 
 
 
 
Cost
 
Value
 
Gain
 
Loss
 
OTTI²
U.S. Treasury
 
$
1,000

 
$
1,002

 
$
2

 
$
—

 
$
—

Municipal and other tax-exempt
 
84,892

 
87,142

 
2,414

 
(164
)
 
—

Residential mortgage-backed securities:
 
 

 
 

 
 

 
 

 
 

U. S. government agencies:
 
 

 
 

 
 

 
 

 
 

FNMA
 
5,308,463

 
5,453,549

 
146,247

 
(1,161
)
 
—

FHLMC
 
2,978,608

 
3,045,564

 
66,956

 
—

 
—

GNMA
 
1,215,554

 
1,237,041

 
21,487

 
—

 
—

Other
 
148,025

 
153,667

 
5,642

 
—

 
—

Total U.S. government agencies
 
9,650,650

 
9,889,821

 
240,332

 
(1,161
)
 
—

Private issue:
 
 

 
 

 
 

 
 

 
 

Alt-A loans
 
124,314

 
123,174

 
1,440

 
—

 
(2,580
)
Jumbo-A loans
 
198,588

 
201,989

 
5,138

 
(134
)
 
(1,603
)
Total private issue
 
322,902

 
325,163

 
6,578

 
(134
)
 
(4,183
)
Total residential mortgage-backed securities
 
9,973,552

 
10,214,984

 
246,910

 
(1,295
)
 
(4,183
)
Commercial mortgage-backed securities guaranteed by U.S. government agencies
 
890,746

 
895,075

 
5,006

 
(677
)
 
—

Other debt securities
 
35,680

 
36,389

 
709

 
—

 
—

Perpetual preferred stock
 
22,171

 
25,072

 
2,901

 
—

 
—

Equity securities and mutual funds
 
24,593

 
27,557

 
3,242

 
(278
)
 
—

Total
 
$
11,032,634

 
$
11,287,221

 
$
261,184

 
$
(2,414
)
 
$
(4,183
)
1 Gross unrealized gain/ loss recognized in AOCI in the consolidated balance sheet.
2 Amounts represent unrealized loss that remains in AOCI after an other-than-temporary credit loss has been recognized in income.
 
 
December 31, 2011
 
 
Amortized
 
Fair
 
Gross Unrealized¹
 
 
 
 
Cost
 
Value
 
Gain
 
Loss
 
OTTI²
U.S. Treasury
 
$
1,001

 
$
1,006

 
$
5

 
$
—

 
$
—

Municipal and other tax-exempt
 
66,435

 
68,837

 
2,543

 
(141
)
 
—

Residential mortgage-backed securities:
 
 
 
 

 
 

 
 

 
 

U. S. government agencies:
 
 

 
 

 
 

 
 

 
 

FNMA
 
5,823,972

 
5,987,287

 
163,319

 
(4
)
 
—

FHLMC
 
2,756,180

 
2,846,215

 
90,035

 
—

 
—

GNMA
 
647,569

 
678,924

 
31,358

 
(3
)
 
—

Other
 
69,668

 
75,751

 
6,083

 
—

 
—

Total U.S. government agencies
 
9,297,389

 
9,588,177

 
290,795

 
(7
)
 
—

Private issue:
 
 

 
 

 
 

 
 

 
 

Alt-A loans
 
168,461

 
132,242

 
—

 
—

 
(36,219
)
Jumbo-A loans
 
334,607

 
286,924

 
—

 
(11,096
)
 
(36,587
)
Total private issue
 
503,068

 
419,166

 
—

 
(11,096
)
 
(72,806
)
Total residential mortgage-backed securities
 
9,800,457

 
10,007,343

 
290,795

 
(11,103
)
 
(72,806
)
Other debt securities
 
36,298

 
36,495

 
197

 
—

 
—

Perpetual preferred stock
 
19,171

 
18,446

 
1,030

 
(1,755
)
 
—

Equity securities and mutual funds
 
33,843

 
47,238

 
13,727

 
(332
)
 
—

Total
 
$
9,957,205

 
$
10,179,365

 
$
308,297

 
$
(13,331
)
 
$
(72,806
)
1 Gross unrealized gain/loss recognized in AOCI in the consolidated balance sheet
2 Amounts represent unrealized loss that remains in AOCI after an other-than-temporary credit loss has been recognized in income.


The amortized cost and fair values of available for sale securities at December 31, 2012, by contractual maturity, are as shown in the following table (dollars in thousands):
 
Less than
One Year
 
One to
Five Years
 
Six to
Ten Years
 
Over
Ten Years6
 
Total
 
Weighted
Average
Maturity5
U.S. Treasuries:
 
 
 
 
 
 
 
 
 
 
 
Amortized cost
$
1,000

 
$
—

 
$
—

 
$
—

 
$
1,000

 
0.34

Fair value
1,002

 
—

 
—

 
—

 
1,002

 
 
Nominal yield
0.55
%
 
—
%
 
—
%
 
—
%
 
0.55
%
 
 
Municipal and other tax-exempt:
 

 
 

 
 

 
 

 
 

 
 
Amortized cost
794

 
29,598

 
11,121

 
43,379

 
84,892

 
14.59

Fair value
812

 
31,007

 
11,861

 
43,462

 
87,142

 
 
Nominal yield¹
—
%
 
0.95
%
 
0.78
%
 
2.85
%
 
1.89
%
 
 
Other debt securities:
 

 
 

 
 

 
 

 
 

 
 
Amortized cost
—

 
30,280

 
—

 
5,400

 
35,680

 
6.47

Fair value
—

 
30,990

 
—

 
5,399

 
36,389

 
 
Nominal yield
—
%
 
1.80
%
 
—
%
 
1.29
%
 
1.74
%
 
 
Total fixed maturity securities:
 

 
 

 
 

 
 

 
 

 
 
Amortized cost
$
1,794

 
$
59,878

 
$
11,121

 
$
48,779

 
$
121,572

 
12.09

Fair value
1,814

 
61,997

 
11,861

 
48,861

 
124,533

 
 
Nominal yield
0.31
%
 
1.38
%
 
0.78
%
 
2.68
%
 
1.83
%
 
 
Residential mortgage-backed securities:
 

 
 

 
 

 
 

 
 

 
 
Amortized cost
 

 
 

 
 

 
 

 
$
9,973,552

 
2 

Fair value
 

 
 

 
 

 
 

 
10,214,984

 
 
Nominal yield4
 

 
 

 
 

 
 

 
2.27
%
 
 
Commercial mortgage-backed securities:
 
 
 
 
 
 
 
 
 
 
 
Amortized cost
 
 
 
 
 
 
 
 
$
890,746

 
7.09

Fair value
 
 
 
 
 
 
 
 
895,075

 
 
Nominal yield
 
 
 
 
 
 
 
 
1.35
%
 
 
Equity securities and mutual funds:
 

 
 

 
 

 
 

 
 

 
 

Amortized cost
 

 
 

 
 

 
 

 
$
46,764

 
³

Fair value
 

 
 

 
 

 
 

 
52,629

 
 

Nominal yield
 

 
 

 
 

 
 

 
1.12
%
 
 

Total available-for-sale securities:
 

 
 

 
 

 
 

 
 
 
 

Amortized cost
 

 
 

 
 

 
 

 
$
11,032,634

 
 

Fair value
 

 
 

 
 

 
 

 
11,287,221

 
 

Nominal yield
 

 
 

 
 

 
 

 
2.19
%
 
 

1 
Calculated on a taxable equivalent basis using a 39% effective tax rate.
2 
The average expected lives of mortgage-backed securities were 2.5 years based upon current prepayment assumptions.
3 
Primarily common stock and preferred stock of corporate issuers with no stated maturity.
4 
The nominal yield on mortgage-backed securities is based upon prepayment assumptions at the purchase date. Actual yields earned may differ significantly based upon actual prepayments. See Quarterly Financial Summary –– Unaudited following for current yields on available for sale securities portfolio.
5 
Expected maturities may differ from contractual maturities, because borrowers may have the right to call or prepay obligations with or without penalty.
6 
Nominal yield on municipal and other tax-exempt securities and other debt securities with contractual maturity dates over ten years are based on variable rates which generally are reset within 35 days.


Sales of available for sale securities resulted in gains and losses as follows (in thousands):
 
Year Ended December 31,
 
2012
 
2011
 
2010
Proceeds
$
1,744,662

 
$
2,725,760

 
$
2,013,620

Gross realized gains
41,191

 
41,284

 
26,007

Gross realized losses
(7,346
)
 
(7,140
)
 
(4,125
)
Related federal and state income tax expense
13,166

 
13,282

 
8,512

Securities Pledged As Collateral [Table Text Block] 
A summary of investment and available for sale securities that have been pledged as collateral for repurchase agreements, public trust funds on deposit and for other purposes, as required by law was as follows (in thousands):
 
December 31,
2012
 
December 31,
2011
Investment:
 
 
 
Carrying value
$
117,346

 
$
197,192

Fair value
121,647

 
200,006

 
 
 
 
Available for sale:
 
 
 
Amortized cost
4,070,250

 
4,188,075

Fair value
4,186,390

 
4,334,553



The secured parties do not have the right to sell or re-pledge these securities. At December 31, 2012, municipal trading securities with a fair value of $13 million were pledged as collateral on a line of credit for the trading activities of BOSC, Inc. Under the terms of the credit agreement, the creditor has the right to sell or repledge the collateral.
Schedule of Unrealized Loss on Investments [Table Text Block] 

 
 
Number of Securities
 
Less Than 12 Months
 
12 Months or Longer
 
Total
 
 
 
Fair
Value
 
Unrealized
Loss
 
Fair
Value
 
Unrealized
Loss
 
Fair
Value
 
Unrealized
Loss
Investment:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Municipal and other tax-exempt
 
53

 
$
92,768

 
$
483

 
$
—

 
$
—

 
$
92,768

 
$
483

U.S. Agency residential mortgage-backed securities – Other
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Other debt securities
 
14

 
881

 
20

 
—

 
—

 
881

 
20

Total investment
 
67

 
$
93,649

 
$
503

 
$
—

 
$
—

 
$
93,649

 
$
503

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Available for sale:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

Municipal and other tax-exempt
 
38

 
$
6,150

 
$
11

 
$
26,108

 
$
153

 
$
32,258

 
$
164

Residential mortgage-backed securities:
 
 
 
 

 
 

 
 

 
 

 


 


U. S. agencies:
 
 
 
 

 
 

 
 

 
 

 


 


FNMA
 
12

 
161,828

 
1,161

 
—

 
—

 
161,828

 
1,161

FHLMC
 
—

 
—

 
—

 
—

 
—

 
—

 
—

GNMA
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Total U.S. agencies
 
12

 
161,828

 
1,161

 
—

 
—

 
161,828

 
1,161

Private issue1:
 
 

 
 

 
 

 
 

 
 

 


 


Alt-A loans
 
12

 
—

 
—

 
87,907

 
2,580

 
87,907

 
2,580

Jumbo-A loans
 
11

 
—

 
—

 
43,252

 
1,737

 
43,252

 
1,737

Total private issue
 
23

 
—

 
—

 
131,159

 
4,317

 
131,159

 
4,317

Total residential mortgage-backed securities
 
35

 
161,828

 
1,161

 
131,159

 
4,317

 
292,987

 
5,478

Commercial mortgage-backed securities guaranteed by U.S. government agencies
 
8

 
275,065

 
677

 
—

 
—

 
275,065

 
677

Other debt securities
 
3

 
4,899

 
—

 
—

 
—

 
4,899

 
—

Perpetual preferred stocks
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Equity securities and mutual   funds
 
22

 
202

 
1

 
2,161

 
277

 
2,363

 
278

Total available for sale
 
106

 
$
448,144

 
$
1,850

 
$
159,428

 
$
4,747

 
$
607,572

 
$
6,597

1Includes the following securities for which an unrealized loss remains in AOCI after an other-than-temporary credit loss has been recognized in income:
Alt-A loans
 
12

 
—

 
—

 
87,907

 
2,580

 
87,907

 
2,580

Jumbo-A loans
 
10

 
—

 
—

 
29,128

 
1,602

 
29,128

 
1,602


Temporarily Impaired Securities as of December 31, 2011
(In thousands)

 
 
Number of Securities
 
Less Than 12 Months
 
12 Months or Longer
 
Total
 
 
 
Fair
Value
 
Unrealized
Loss
 
Fair
Value
 
Unrealized
Loss
 
Fair
Value
 
Unrealized
Loss
Investment:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Municipal and other tax- exempt
 
1

 
$
479

 
$
2

 
$
—

 
$
—

 
$
479

 
$
2

U.S. Agency residential mortgage-backed securities – Other
 
5

 
92,571

 
1,770

 
—

 
—

 
92,571

 
1,770

Other debt securities
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Total investment
 
6

 
$
93,050

 
$
1,772

 
$
—

 
$
—

 
$
93,050

 
$
1,772

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Available for sale:
 
 

 
 

 
 

 
 

 
 

 


 


Municipal and other tax-exempt
 
26

 
$
5,008

 
$
7

 
$
21,659

 
$
134

 
$
26,667

 
$
141

Residential mortgage-backed securities:
 
 

 
 

 
 

 
 

 
 

 


 


U. S. agencies:
 
 

 
 

 
 

 
 

 
 

 


 


FNMA
 
2

 
68,657

 
4

 
—

 
—

 
68,657

 
4

FHLMC
 
—

 
—

 
—

 
—

 
—

 
—

 
—

GNMA
 
1

 
2,072

 
3

 
—

 
—

 
2,072

 
3

Total U.S. agencies
 
3

 
70,729

 
7

 
—

 
—

 
70,729

 
7

Private issue1:
 
 

 
 

 
 

 
 

 
 

 


 


Alt-A loans
 
19

 
—

 
—

 
132,242

 
36,219

 
132,242

 
36,219

Jumbo-A loans
 
48

 
8,142

 
842

 
278,781

 
46,841

 
286,923

 
47,683

Total private issue
 
67

 
8,142

 
842

 
411,023

 
83,060

 
419,165

 
83,902

Total residential mortgage-backed securities
 
70

 
78,871

 
849

 
411,023

 
83,060

 
489,894

 
83,909

Perpetual preferred stocks
 
6

 
11,147

 
1,755

 
—

 
—

 
11,147

 
1,755

Equity securities and mutual funds
 
7

 
221

 
5

 
2,551

 
327

 
2,772

 
332

Total available for sale
 
109

 
$
95,247

 
$
2,616

 
$
435,233

 
$
83,521

 
$
530,480

 
$
86,137

1 
Includes the following securities for which an unrealized loss remains in AOCI after an other-than-temporary credit loss has been recognized in income:
Alt-A loans
 
19

 
$
—

 
$
—

 
$
132,242

 
$
36,219

 
$
132,242

 
$
36,219

Jumbo-A loans
 
36

 
3,809

 
256

 
202,874

 
36,331

 
206,683

 
36,587


Schedule of Investments by Lowest Current Credit Rating [Table Text Block] 
At December 31, 2012, the composition of the Company’s investment and available for sale securities portfolios by the lowest current credit rating assigned by any of the three nationally-recognized rating agencies is as follows (in thousands):
 
 
 
U.S. Govt / GSE 1
 

AAA - AA
 
 
A - BBB
 
 
Below Investment Grade
 
 
Not Rated
 
 
Total
 
 
Carrying
Value
 
Fair
Value
 
Carrying
Value
 
Fair
Value
 
Carrying
Value
 
Fair
Value
 
Carrying
Value
 
Fair
Value
 
Carrying
Value
 
Fair
Value
 
Carrying
Value
 
Fair
Value
Investment:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Municipal and other tax-exempt
 
$
—

 
$
—

 
$
155,088

 
$
155,945

 
$
23,515

 
$
24,055

 
$
—

 
$
—

 
$
54,097

 
$
55,940

 
$
232,700

 
$
235,940

Mortgage-backed securities -- other
 
82,767

 
85,943

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
82,767

 
85,943

Other debt securities
 
—

 
—

 
174,573

 
196,911

 
600

 
600

 
—

 
—

 
8,894

 
9,064

 
184,067

 
206,575

Total investment securities
 
$
82,767

 
$
85,943

 
$
329,661

 
$
352,856

 
$
24,115

 
$
24,655

 
$
—

 
$
—

 
$
62,991

 
$
65,004

 
$
499,534

 
$
528,458

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
U.S. Govt / GSE 1
 
AAA - AA
 
 
A - BBB
 
Below Investment Grade
 
Not Rated
 
Total
 
 
Amortized Cost
 
Fair
Value
 
Amortized Cost
 
Fair Value
 
Amortized Cost
 
Fair Value
 
Amortized Cost
 
Fair Value
 
Amortized Cost
 
Fair Value
 
Amortized Cost
 
Fair
Value
Available for Sale:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

U.S. Treasury
 
$
1,000

 
$
1,002

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
1,000

 
$
1,002

Municipal and other tax-exempt
 
—

 
—

 
59,676

 
61,743

 
11,404

 
11,496

 
12,384

 
12,384

 
1,428

 
1,519

 
84,892

 
87,142

Residential mortgage-backed securities:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

 


 


U. S. government agencies:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

 


 


FNMA
 
5,308,463

 
5,453,549

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
5,308,463

 
5,453,549

FHLMC
 
2,978,608

 
3,045,564

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
2,978,608

 
3,045,564

GNMA
 
1,215,554

 
1,237,041

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
1,215,554

 
1,237,041

Other
 
148,025

 
153,667

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
148,025

 
153,667

Total U.S. government agencies
 
9,650,650

 
9,889,821

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
9,650,650

 
9,889,821

Private issue:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

 


 


Alt-A loans
 
—

 
—

 
—

 
—

 
—

 
—

 
124,314

 
123,174

 
—

 
—

 
124,314

 
123,174

Jumbo-A loans
 
—

 
—

 
—

 
—

 
—

 
—

 
198,588

 
201,989

 
—

 
—

 
198,588

 
201,989

Total private issue
 
—

 
—

 
—

 
—

 
—

 
—

 
322,902

 
325,163

 
—

 
—

 
322,902

 
325,163

Total residential mortgage-backed securities
 
9,650,650

 
9,889,821

 
—

 
—

 
—

 
—

 
322,902

 
325,163

 
—

 
—

 
9,973,552

 
10,214,984

Commercial mortgage-backed securities guaranteed by U.S. government agencies
 
890,746

 
895,075

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
890,746

 
895,075

Other debt securities
 
—

 
—

 
5,400

 
5,399

 
30,280

 
30,990

 
—

 
—

 
—

 
—

 
35,680

 
36,389

Perpetual preferred stock
 
—

 
—

 
—

 
—

 
22,171

 
25,072

 
—

 
—

 
—

 
—

 
22,171

 
25,072

Equity securities and mutual funds
 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
24,593

 
27,557

 
24,593

 
27,557

Total available for sale securities
 
$
10,542,396

 
$
10,785,898

 
$
65,076

 
$
67,142

 
$
63,855

 
$
67,558

 
$
335,286

 
$
337,547

 
$
26,021

 
$
29,076

 
$
11,032,634

 
$
11,287,221

1 
U.S. government and government sponsored enterprises are not rated by the nationally-recognized rating agencies as these securities are guaranteed by agencies of the U.S. government or government-sponsored enterprises.
Schedule of Privately Issued Residential Mortgage-backed Securities [Table Text Block] 
 
 
 
 
 
 
 
 
Credit Losses Recognized
 
 
 
 
 
 
 
 
Year ended
 
 
 
 
 
 
 
 
 
 
December 31, 2012
 
Life-to-date
 
 
Number of Securities
 
Amortized Cost
 
Fair Value
 
Number of
Securities
 
Amount
 
Number of Securities
 
Amount
Alt-A
 
16

 
$
124,314

 
$
123,174

 
11

 
$
4,469

 
16

 
$
48,188

Jumbo-A
 
33

 
198,588

 
201,989

 
7

 
1,413

 
31

 
23,452

Total
 
49

 
$
322,902

 
$
325,163

 
18

 
$
5,882

 
47

 
$
71,640

Rollforward Other-than-temporary Impairment Credit Losses Recognized in Earnings [Table Text Block] 
 
 
Year Ended December 31,
 
 
2012
 
2011
Balance of credit-related OTTI recognized on available for sale debt, beginning of period
 
$
76,131

 
$
52,624

Additions for credit-related OTTI not previously recognized
 
113

 
3,368

Additions for increases in credit-related OTTI previously recognized when there is no intent to sell and no requirement to sell before recovery of amortized cost
 
6,780

 
20,139

Sales
 
(7,796
)
 
—

Balance of credit-related OTTI recognized on available for sale debt securities, end of period
 
$
75,228

 
$
76,131

Fair Value Option Securities [Table Text Block] 
The fair value and net unrealized gain (loss) included in Fair value option securities is as follows (in thousands):
 
 
December 31, 2012
 
December 31, 2011
 
 
Fair Value
 
Net Unrealized Gain
 
Fair Value
 
Net Unrealized Gain
U.S. agency residential mortgage-backed securities
 
$
257,040

 
$
3,314

 
$
626,109

 
$
19,233

Corporate debt securities
 
26,486

 
1,409

 
25,117

 
18

Other securities
 
$
770

 
$
47

 
$
—

 
$
—

Total
 
$
284,296

 
$
4,770

 
$
651,226

 
$
19,251

Loans and Allowances for Credit Losses (Tables)
Schedule of the Loans by Portfolio Segment [Table Text Block] 

The portfolio segments of the loan portfolio are as follows (in thousands):

 
 
December 31, 2012
 
December 31, 2011
 
 
Fixed
Rate
 
Variable
Rate
 
Non-accrual
 
Total
 
Fixed
Rate
 
Variable
Rate
 
Non-accrual
 
Total
Commercial
 
$
4,158,548

 
$
3,458,897

 
$
24,467

 
$
7,641,912

 
$
3,261,344

 
$
3,224,915

 
$
68,811

 
$
6,555,070

Commercial real estate
 
845,023

 
1,323,350

 
60,626

 
2,228,999

 
896,820

 
1,295,290

 
99,193

 
2,291,303

Residential mortgage
 
1,747,038

 
251,394

 
46,608

 
2,045,040

 
1,646,554

 
298,206

 
29,767

 
1,974,527

Consumer
 
175,412

 
217,384

 
2,709

 
395,505

 
245,711

 
199,617

 
3,515

 
448,843

Total
 
$
6,926,021

 
$
5,251,025

 
$
134,410

 
$
12,311,456

 
$
6,050,429

 
$
5,018,028

 
$
201,286

 
$
11,269,743

Accruing loans past due (90 days)1
 
 

 
 

 
 

 
$
3,925

 
 

 
 

 
 

 
$
2,496

Foregone interest on nonaccrual loans
 
 
 
 
 
 
 
$
8,587

 
 
 
 
 
 
 
$
11,726

1 
Excludes residential mortgage loans guaranteed by agencies of the U.S. government
Rollforward of Allowance For Loan Losses And Accrual for Off-Balnace Sheet Credit Losses [Table Text Block] 
The activity in the allowance for loan losses and the accrual for off-balance sheet credit risk related to loan commitments and standby letters of credit for the year ended December 31, 2012 is summarized as follows (in thousands):
 
 
Commercial
 
Commercial Real Estate
 
Residential Mortgage
 
Consumer
 
Nonspecific allowance
 
Total
Allowance for loan losses:
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance
 
$
83,443

 
$
67,034

 
$
46,476

 
$
10,178

 
$
46,350

 
$
253,481

Provision for loan losses
 
(14,950
)
 
(6,214
)
 
3,346

 
5,327

 
(2,163
)
 
(14,654
)
Loans charged off
 
(9,341
)
 
(11,642
)
 
(10,047
)
 
(11,108
)
 
—

 
(42,138
)
Recoveries
 
6,128

1 
5,706

 
1,928

 
5,056

 
—

 
18,818

Ending balance
 
$
65,280

 
$
54,884

 
$
41,703

 
$
9,453

 
$
44,187

 
$
215,507

 
 
 
 
 
 
 
 
 
 
 
 
 
Accrual for off-balance sheet credit risk:
 
 

 
 

 
 

 
 

 
 

 
 

Beginning balance
 
$
7,906

 
$
1,250

 
$
91

 
$
14

 
$
—

 
$
9,261

Provision for off-balance sheet credit risk
 
(7,431
)
 
103

 
(13
)
 
(5
)
 
—

 
(7,346
)
Ending balance
 
$
475

 
$
1,353

 
$
78

 
$
9

 
$
—

 
$
1,915

 
 
 
 
 
 
 
 
 
 
 
 
 
Total provision for credit losses
 
$
(22,381
)
 
$
(6,111
)
 
$
3,333

 
$
5,322

 
$
(2,163
)
 
$
(22,000
)
1 
Includes $7.1 million of negative recovery related to a refund of a settlement between BOK Financial and the City of Tulsa invalidated by the Oklahoma Supreme Court.

The activity in the allowance for loan losses and the accrual for off-balance sheet credit risk related to loan commitments and standby letters of credit for the year ended December 31, 2011 is summarized as follows (in thousands):

 
 
Commercial
 
Commercial Real Estate
 
Residential Mortgage
 
Consumer
 
Nonspecific allowance
 
Total
Allowance for loan losses:
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance
 
$
104,631

 
$
98,709

 
$
50,281

 
$
12,614

 
$
26,736

 
$
292,971

Provision for loan losses
 
(13,830
)
 
(18,482
)
 
7,968

 
3,690

 
19,614

 
(1,040
)
Loans charged off
 
(14,836
)
 
(15,973
)
 
(14,107
)
 
(11,884
)
 
—

 
(56,800
)
Recoveries
 
7,478

 
2,780

 
2,334

 
5,758

 
—

 
18,350

Ending balance
 
$
83,443

 
$
67,034

 
$
46,476

 
$
10,178

 
$
46,350

 
$
253,481

 
 
 
 
 
 
 
 
 
 
 
 
 
Accrual for off-balance sheet credit risk:
 
 

 
 

 
 

 
 

 
 

 
 

Beginning balance
 
$
13,456

 
$
443

 
$
131

 
$
241

 
$
—

 
$
14,271

Provision for off-balance sheet credit risk
 
(5,550
)
 
807

 
(40
)
 
(227
)
 
—

 
(5,010
)
Ending balance
 
$
7,906

 
$
1,250

 
$
91

 
$
14

 
$
—

 
$
9,261

 
 
 
 
 
 
 
 
 
 
 
 
 
Total provision for credit losses
 
$
(19,380
)
 
$
(17,675
)
 
$
7,928

 
$
3,463

 
$
19,614

 
$
(6,050
)

The activity in the allowance for loan losses and the accrual for off-balance sheet credit risk related to loan commitments and standby letters of credit for the year ended December 31, 2010 is summarized as follows (in thousands):

 
 
Commercial
 
Commercial Real Estate
 
Residential Mortgage
 
Consumer
 
Nonspecific allowance
 
Total
Allowance for loan losses:
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance
 
$
121,320

 
$
104,208

 
$
27,863

 
$
20,452

 
$
18,252

 
$
292,095

Provision for loan losses
 
1,688

 
51,284

 
41,573

 
2,227

 
8,484

 
105,256

Loans charged off
 
(27,640
)
 
(59,962
)
 
(20,056
)
 
(16,330
)
 
—

 
(123,988
)
Recoveries
 
9,263

 
3,179

 
901

 
6,265

 
—

 
19,608

Ending balance
 
$
104,631

 
$
98,709

 
$
50,281

 
$
12,614

 
$
26,736

 
$
292,971

 
 
 
 
 
 
 
 
 
 
 
 
 
Accrual for off-balance sheet credit risk:
 
 

 
 

 
 

 
 

 
 

 
 

Beginning balance
 
$
12,344

 
$
1,404

 
$
222

 
$
418

 
$
—

 
$
14,388

Provision for off-balance sheet credit risk
 
1,112

 
(961
)
 
(91
)
 
(177
)
 
—

 
(117
)
Ending balance
 
$
13,456

 
$
443

 
$
131

 
$
241

 
$
—

 
$
14,271

 
 
 
 
 
 
 
 
 
 
 
 
 
Total provision for credit losses
 
$
2,800

 
$
50,323

 
$
41,482

 
$
2,050

 
$
8,484

 
$
105,139

Schedule of Allowance for Loan Losses and Recorded Investment by Impairment Methodology [Table Text Block] 
The allowance for loan losses and recorded investment of the related loans by portfolio segment for each impairment measurement method at December 31, 2012 is as follows (in thousands):

 
 
Collectively Measured
for Impairment
 
Individually Measured
for Impairment
 
Total
 
 
Recorded Investment
 
Related Allowance
 
Recorded Investment
 
Related Allowance
 
Recorded Investment
 
Related
Allowance
Commercial
 
$
7,617,445

 
$
65,050

 
$
24,467

 
$
230

 
$
7,641,912

 
$
65,280

Commercial real estate
 
2,168,373

 
51,775

 
60,626

 
3,109

 
2,228,999

 
54,884

Residential mortgage
 
1,998,432

 
40,934

 
46,608

 
769

 
2,045,040

 
41,703

Consumer
 
392,796

 
9,328

 
2,709

 
125

 
395,505

 
9,453

Total
 
12,177,046

 
167,087

 
134,410

 
4,233

 
12,311,456

 
171,320

 
 
 
 
 
 
 
 
 
 
 
 
 
Nonspecific allowance
 
—

 
—

 
—

 
—

 
—

 
44,187

 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
$
12,177,046

 
$
167,087

 
$
134,410

 
$
4,233

 
$
12,311,456

 
$
215,507



The allowance for loan losses and recorded investment of the related loans by portfolio segment for each impairment measurement method at December 31, 2011 is as follows (in thousands):

 
 
Collectively Measured
for Impairment
 
Individually Measured
for Impairment
 
Total
 
 
Recorded Investment
 
Related Allowance
 
Recorded Investment
 
Related Allowance
 
Recorded Investment
 
Related
Allowance
Commercial
 
$
6,486,311

 
$
81,907

 
$
68,759

 
$
1,536

 
$
6,555,070

 
$
83,443

Commercial real estate
 
2,192,110

 
63,092

 
99,193

 
3,942

 
2,291,303

 
67,034

Residential mortgage
 
1,967,086

 
46,178

 
7,441

 
298

 
1,974,527

 
46,476

Consumer
 
447,747

 
10,178

 
1,096

 
—

 
448,843

 
10,178

Total
 
11,093,254

 
201,355

 
176,489

 
5,776

 
11,269,743

 
207,131

 
 
 
 
 
 
 
 
 
 
 
 
 
Nonspecific allowance
 
—

 
—

 
—

 
—

 
—

 
46,350

 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
$
11,093,254

 
$
201,355

 
$
176,489

 
$
5,776

 
$
11,269,743

 
$
253,481

Schedule of Allowance for Loan Losses and Recorded Investment by Portfolio Segment for Risk Graded and Non-Risk Graded Loans [Table Text Block] 
The allowance for loan losses and recorded investment of the related loans by portfolio segment for risk graded and non-risk graded loans at December 31, 2012 is as follows (in thousands):

 
 
Internally Risk Graded
 
Non-Graded
 
Total
 
 
Recorded Investment
 
Related Allowance
 
Recorded Investment
 
Related Allowance
 
Recorded Investment
 
Related
Allowance
Commercial
 
$
7,624,442

 
$
64,181

 
$
17,470

 
$
1,099

 
$
7,641,912

 
$
65,280

Commercial real estate
 
2,228,999

 
54,884

 
—

 
—

 
2,228,999

 
54,884

Residential mortgage
 
265,503

 
5,270

 
1,779,537

 
36,433

 
2,045,040

 
41,703

Consumer
 
231,376

 
2,987

 
164,129

 
6,466

 
395,505

 
9,453

Total
 
10,350,320

 
127,322

 
1,961,136

 
43,998

 
12,311,456

 
171,320

 
 
 
 
 
 
 
 
 
 
 
 
 
Nonspecific allowance
 
—

 
—

 
—

 
—

 
—

 
44,187

 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
$
10,350,320

 
$
127,322

 
$
1,961,136

 
$
43,998

 
$
12,311,456

 
$
215,507

 
The allowance for loan losses and recorded investment of the related loans by portfolio segment for risk graded and non-risk graded loans at December 31, 2011 is as follows (in thousands):

 
 
Internally Risk Graded
 
Non-Graded
 
Total
 
 
Recorded Investment
 
Related Allowance
 
Recorded Investment
 
Related Allowance
 
Recorded Investment
 
Related
Allowance
Commercial
 
$
6,536,602

 
$
82,263

 
$
18,468

 
$
1,180

 
$
6,555,070

 
$
83,443

Commercial real estate
 
2,291,303

 
67,034

 
—

 
—

 
2,291,303

 
67,034

Residential mortgage
 
317,798

 
8,262

 
1,656,729

 
38,214

 
1,974,527

 
46,476

Consumer
 
217,195

 
2,527

 
231,648

 
7,651

 
448,843

 
10,178

Total
 
9,362,898

 
160,086

 
1,906,845

 
47,045

 
11,269,743

 
207,131

 
 
 
 
 
 
 
 
 
 
 
 
 
Nonspecific allowance
 
—

 
—

 
—

 
—

 
—

 
46,350

 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
$
9,362,898

 
$
160,086

 
$
1,906,845

 
$
47,045

 
$
11,269,743

 
$
253,481

Schedule of Credit Quality Indicators [Table Text Block] 
The following table summarizes the Company’s loan portfolio at December 31, 2012 by the risk grade categories (in thousands): 
 
 
Internally Risk Graded
 
Non-Graded
 
 
 
 
Performing
 
Potential Problem
 
Nonaccruing
 
Performing
 
Nonaccruing
 
Total
Commercial:
 
 
 
 
 
 
 
 
 
 
 
 
Energy
 
$
2,448,954

 
$
9,245

 
$
2,460

 
$
—

 
$
—

 
$
2,460,659

Services
 
2,119,734

 
32,362

 
12,090

 
—

 
—

 
2,164,186

Wholesale/retail
 
1,093,413

 
9,949

 
3,077

 
—

 
—

 
1,106,439

Manufacturing
 
337,132

 
9,345

 
2,007

 
—

 
—

 
348,484

Healthcare
 
1,077,773

 
467

 
3,166

 
—

 
—

 
1,081,406

Integrated food services
 
190,422

 
—

 
684

 
—

 
—

 
191,106

Other commercial and industrial
 
266,329

 
4,914

 
919

 
17,406

 
64

 
289,632

Total commercial
 
7,533,757

 
66,282

 
24,403

 
17,406

 
64

 
7,641,912

 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial real estate:
 
 

 
 

 
 

 
 

 
 

 
 

Construction and land development
 
204,010

 
22,952

 
26,131

 
—

 
—

 
253,093

Retail
 
508,342

 
6,327

 
8,117

 
—

 
—

 
522,786

Office
 
405,763

 
15,280

 
6,829

 
—

 
—

 
427,872

Multifamily
 
393,566

 
6,624

 
2,706

 
—

 
—

 
402,896

Industrial
 
241,761

 
265

 
3,968

 
—

 
—

 
245,994

Other commercial real estate
 
351,663

 
11,820

 
12,875

 
—

 
—

 
376,358

Total commercial real estate
 
2,105,105

 
63,268

 
60,626

 
—

 
—

 
2,228,999

 
 
 
 
 
 
 
 
 
 
 
 
 
Residential mortgage:
 
 

 
 

 
 

 
 

 
 

 
 

Permanent mortgage
 
242,823

 
10,271

 
12,409

 
831,008

 
27,454

 
1,123,965

Permanent mortgages guaranteed by U.S. government agencies
 
—

 
—

 
—

 
159,955

 
489

 
160,444

Home equity
 
—

 
—

 
—

 
754,375

 
6,256

 
760,631

Total residential mortgage
 
242,823

 
10,271

 
12,409

 
1,745,338

 
34,199

 
2,045,040

 
 
 
 
 
 
 
 
 
 
 
 
 
Consumer:
 
 

 
 

 
 

 
 

 
 

 
 

Indirect automobile
 
—

 
—

 
—

 
33,157

 
1,578

 
34,735

Other consumer
 
229,570

 
1,091

 
715

 
128,978

 
416

 
360,770

Total consumer
 
229,570

 
1,091

 
715

 
162,135

 
1,994

 
395,505

 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
$
10,111,255

 
$
140,912

 
$
98,153

 
$
1,924,879

 
$
36,257

 
$
12,311,456


The following table summarizes the Company’s loan portfolio at December 31, 2011 by the risk grade categories (in thousands): 
 
 
Internally Risk Graded
 
Non-Graded
 
 
 
 
Performing
 
Potential Problem
 
Nonaccruing
 
Performing
 
Nonaccruing
 
Total
Commercial:
 
 
 
 
 
 
 
 
 
 
 
 
Energy
 
$
2,003,288

 
$
1,417

 
$
336

 
$
—

 
$
—

 
$
2,005,041

Services
 
1,713,232

 
31,338

 
16,968

 
—

 
—

 
1,761,538

Wholesale/retail
 
912,090

 
34,156

 
21,180

 
—

 
—

 
967,426

Manufacturing
 
311,292

 
2,390

 
23,051

 
—

 
—

 
336,733

Healthcare
 
969,260

 
3,414

 
5,486

 
—

 
—

 
978,160

Integrated food services
 
203,555

 
756

 
—

 
—

 
—

 
204,311

Other commercial and industrial
 
281,645

 
10

 
1,738

 
18,416

 
52

 
301,861

Total commercial
 
6,394,362

 
73,481

 
68,759

 
18,416

 
52

 
6,555,070

 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial real estate:
 
 

 
 

 
 

 
 

 
 

 
 

Construction and land development
 
252,936

 
27,244

 
61,874

 
—

 
—

 
342,054

Retail
 
499,295

 
3,244

 
6,863

 
—

 
—

 
509,402

Office
 
381,918

 
12,548

 
11,457

 
—

 
—

 
405,923

Multifamily
 
357,436

 
8,079

 
3,513

 
—

 
—

 
369,028

Industrial
 
277,906

 
280

 
—

 
—

 
—

 
278,186

Other commercial real estate
 
355,381

 
15,843

 
15,486

 
—

 
—

 
386,710

Total commercial real estate
 
2,124,872

 
67,238

 
99,193

 
—

 
—

 
2,291,303

 
 
 
 
 
 
 
 
 
 
 
 
 
Residential mortgage:
 
 

 
 

 
 

 
 

 
 

 
 

Permanent mortgage
 
294,478

 
15,879

 
7,441

 
821,410

 
17,925

 
1,157,133

Permanent mortgages guaranteed by U.S. government agencies
 
—

 
—

 
—

 
184,973

 
—

 
184,973

Home equity
 
—

 
—

 
—

 
628,020

 
4,401

 
632,421

Total residential mortgage
 
294,478

 
15,879

 
7,441

 
1,634,403

 
22,326

 
1,974,527

 
 
 
 
 
 
 
 
 
 
 
 
 
Consumer:
 
 

 
 

 
 

 
 

 
 

 
 

Indirect automobile
 
—

 
—

 
—

 
102,955

 
2,194

 
105,149

Other consumer
 
212,150

 
3,949

 
1,096

 
126,274

 
225

 
343,694

Total consumer
 
212,150

 
3,949

 
1,096

 
229,229

 
2,419

 
448,843

 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
$
9,025,862

 
$
160,547

 
$
176,489

 
$
1,882,048

 
$
24,797

 
$
11,269,743



Summary of Impaired Loans [Table Text Block] 
A summary of impaired loans follows (in thousands):

 
As of December 31, 2012
 
For the Year Ended
 
 
 
Recorded Investment
 
 
 
December 31, 2012
 
Unpaid
Principal
Balance
 
Total
 
With No
Allowance
 
With Allowance
 
Related Allowance
 
Average Recorded
Investment
 
Interest Income Recognized
Commercial:
 
 
 
 
 
 
 
 
 
 
 
 
 
Energy
$
2,460

 
$
2,460

 
$
2,460

 
$
—

 
$
—

 
$
1,398

 
$
—

Services
15,715

 
12,090

 
11,940

 
150

 
149

 
14,529

 
—

Wholesale/retail
9,186

 
3,077

 
3,016

 
61

 
15

 
12,129

 
—

Manufacturing
2,447

 
2,007

 
2,007

 
—

 
—

 
12,529

 
—

Healthcare
4,256

 
3,166

 
2,050

 
1,116

 
66

 
4,326

 
—

Integrated food services
684

 
684

 
684

 
—

 
—

 
342

 
—

Other commercial and industrial
8,482

 
983

 
983

 
—

 
—

 
1,387

 
—

Total commercial
43,230

 
24,467

 
23,140

 
1,327

 
230

 
46,640

 
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial real estate:
 

 
 

 
 

 
 

 
 

 
 

 
 

Construction and land development
44,721

 
26,131

 
25,575

 
556

 
155

 
44,003

 
—

Retail
9,797

 
8,117

 
8,117

 
—

 
—

 
7,490

 
—

Office
8,949

 
6,829

 
6,604

 
225

 
21

 
9,143

 
—

Multifamily
3,189

 
2,706

 
2,706

 
—

 
—

 
3,110

 
—

Industrial
3,968

 
3,968

 
—

 
3,968

 
2,290

 
1,984

 
—

Other real estate loans
15,377

 
12,875

 
10,049

 
2,826

 
643

 
14,181

 
—

Total commercial real estate
86,001

 
60,626

 
53,051

 
7,575

 
3,109

 
79,911

 
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential mortgage:
 

 
 

 
 

 
 

 
 

 
 

 
 

Permanent mortgage
51,153

 
39,863

 
37,564

 
2,299

 
769

 
32,614

 
1,590

Permanent mortgage guaranteed by U.S. government agencies1
170,740

 
160,444

 
160,444

 
—

 
—

 
173,729

 
6,718

Home equity
6,256

 
6,256

 
6,256

 
—

 
—

 
5,329

 
—

Total residential mortgage
228,149

 
206,563

 
204,264

 
2,299

 
769

 
211,672

 
8,308

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Consumer:
 

 
 

 
 

 
 

 
 

 
 

 
 

Indirect automobile
1,578

 
1,578

 
1,578

 
—

 
—

 
1,886

 
—

Other consumer
1,300

 
1,131

 
1,006

 
125

 
125

 
1,226

 
—

Total consumer
2,878

 
2,709

 
2,584

 
125

 
125

 
3,112

 
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
$
360,258

 
$
294,365

 
$
283,039

 
$
11,326

 
$
4,233

 
$
341,335

 
$
8,308

1 
All permanent mortgage loans guaranteed by U.S. government agencies are considered impaired as we do not expect full collection of contractual principal and interest. At December 31, 2012, $489 thousand of these loans are nonaccruing and $160 million are accruing based on the guarantee by U.S. government agencies.

Generally, no interest income is recognized on impaired loans until all principal balances, including amounts charged-off, have been recovered.


 
As of December 31, 2011
 
 
For the Year Ended
 
 
 
 
Recorded Investment
 
 
 
December 31, 2011
 
 
Unpaid
Principal
Balance
 
Total
 
With No
Allowance
 
With Allowance
 
Related Allowance
 
Average Recorded
Investment
 
Interest Income Recognized
Commercial:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Energy
 
$
336

 
$
336

 
$
336

 
$
—

 
$
—

 
$
401

 
$
—

Services
 
26,916

 
16,968

 
16,200

 
768

 
360

 
18,115

 
—

Wholesale/retail
 
24,432

 
21,180

 
19,702

 
1,478

 
1,102

 
14,833

 
—

Manufacturing
 
26,186

 
23,051

 
23,051

 
—

 
—

 
12,584

 
—

Healthcare
 
6,825

 
5,486

 
5,412

 
74

 
74

 
4,510

 
—

Integrated food services
 
—

 
—

 
—

 
—

 
—

 
7

 
—

Other commercial and industrial
 
9,289

 
1,790

 
1,790

 
—

 
—

 
3,185

 
—

Total commercial
 
93,984

 
68,811

 
66,491

 
2,320

 
1,536

 
53,635

 
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial real estate:
 
 

 
 

 
 

 
 

 
 

 
 
 
 
Construction and land development
 
98,053

 
61,874

 
56,740

 
5,134

 
1,777

 
80,727

 
—

Retail
 
8,645

 
6,863

 
4,373

 
2,490

 
1,062

 
5,921

 
—

Office
 
14,588

 
11,457

 
9,567

 
1,890

 
291

 
15,556

 
—

Multifamily
 
3,512

 
3,513

 
3,513

 
—

 
—

 
5,119

 
—

Industrial
 
—

 
—

 
—

 
—

 
—

 
2,044

 
—

Other real estate loans
 
16,702

 
15,486

 
7,887

 
7,599

 
812

 
15,415

 
—

Total commercial real estate
 
141,500

 
99,193

 
82,080

 
17,113

 
3,942

 
124,782

 
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential mortgage:
 
 

 
 

 
 

 
 

 
 

 
 
 
 
Permanent mortgage
 
35,176

 
25,366

 
22,905

 
2,461

 
298

 
28,739

 
527

Permanent mortgage guaranteed by U.S. government agencies1
 
189,567

 
184,973

 
184,973

 
—

 
—

 
116,462

 
6,127

Home equity
 
4,401

 
4,401

 
4,401

 
—

 
—

 
4,858

 
—

Total residential mortgage
 
229,144

 
214,740

 
212,279

 
2,461

 
298

 
150,059

 
6,654

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Consumer:
 
 

 
 

 
 

 
 

 
 

 
 
 
 
Indirect automobile
 
2,194

 
2,194

 
2,194

 
—

 
—

 
2,360

 
—

Other consumer
 
1,952

 
1,321

 
1,321

 
—

 
—

 
1,681

 
—

Total consumer
 
4,146

 
3,515

 
3,515

 
—

 
—

 
4,041

 
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
$
468,774

 
$
386,259

 
$
364,365

 
$
21,894

 
$
5,776

 
$
332,517

 
$
6,654

1 
All permanent mortgage loans guaranteed by U.S. government agencies are considered impaired as we do not expect full collection of contractual principal and interest. At December 31, 2011, all of these loans are accruing based on the guarantee by U.S. government agencies.


Troubled Debt Restructurings [Table Text Block] 
A summary of troubled debt restructurings ("TDRs") by accruing status as of December 31, 2012 were as follows (in thousands):

 
 
As of
 
 
 
 
December 31, 2012
 
 
 
 
Recorded
Investment
 
Performing in Accordance With Modified Terms
 
Not
Performing in Accordance With Modified Terms
 
Specific
Allowance
 
Amounts Charged-Off During the Year Ended
Dec. 31, 2012
Nonaccruing TDRs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial:
 
 
 
 
 
 
 
 
 
 
Energy
 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Services
 
2,492

 
2,099

 
393

 
45

 
—

Wholesale/retail
 
2,290

 
1,362

 
928

 
15

 
107

Manufacturing
 
—

 
—

 
—

 
—

 
—

Healthcare
 
64

 
64

 
—

 
—

 
—

Integrated food services
 
—

 
—

 
—

 
—

 
—

Other commercial and industrial
 
675

 
—

 
675

 
—

 
—

Total commercial
 
5,521

 
3,525

 
1,996

 
60

 
107

 
 
 
 
 
 
 
 
 
 
 
Commercial real estate:
 
 

 
 

 
 

 
 

 
 

Construction and land development
 
14,898

 
9,989

 
4,909

 
76

 
1,143

Retail
 
6,785

 
5,735

 
1,050

 
—

 
150

Office
 
3,899

 
1,920

 
1,979

 
—

 
269

Multifamily
 
—

 
—

 
—

 
—

 
—

Industrial
 
—

 
—

 
—

 
—

 
—

Other real estate loans
 
5,017

 
3,399

 
1,618

 
—

 
2,182

Total commercial real estate
 
30,599

 
21,043

 
9,556

 
76

 
3,744

 
 
 
 
 
 
 
 
 
 
 
Residential mortgage:
 
 

 
 

 
 

 
 

 
 

Permanent mortgage
 
20,490

 
12,214

 
8,276

 
54

 
1,476

Home equity
 
—

 
—

 
—

 
—

 
—

Total residential mortgage
 
20,490

 
12,214

 
8,276

 
54

 
1,476

 
 
 
 
 
 
 
 
 
 
 
Consumer:
 
 

 
 

 
 

 
 

 
 

Indirect automobile
 
—

 
—

 
—

 
—

 
—

Other consumer
 
2,860

 
2,589

 
271

 
83

 
198

Total consumer
 
2,860

 
2,589

 
271

 
83

 
198

 
 
 
 
 
 
 
 
 
 
 
Total nonaccruing TDRs
 
$
59,470

 
$
39,371

 
$
20,099

 
$
273

 
$
5,525

 
 
 
 
 
 
 
 
 
 
 
 
 
As of
 
 
 
 
December 31, 2012
 
 
 
 
Recorded
Investment
 
Performing in Accordance With Modified Terms
 
Not
Performing in Accordance With Modified Terms
 
Specific
Allowance
 
Amounts Charged-Off During the Year Ended
Dec. 31, 2012
Accruing TDRs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential mortgage:
 
 
 
 
 
 
 
 
 
 
Permanent mortgage
 
—

 
—

 
—

 
—

 
—

Permanent mortgages guaranteed by U.S. government agencies
 
38,515

 
8,755

 
29,760

 
—

 
—

Total residential mortgage
 
38,515

 
8,755

 
29,760

 
—

 
—

 
 
 
 
 
 
 
 
 
 
 
Total accruing TDRs
 
38,515

 
8,755

 
29,760

 
—

 
—

 
 
 
 
 
 
 
 
 
 
 
Total TDRs
 
$
97,985

 
$
48,126

 
$
49,859

 
$
273

 
$
5,525


A summary of troubled debt restructurings by accruing status as of December 31, 2011 were as follows (in thousands):

 
 
As of
 
 
 
 
December 31, 2011
 
 
 
 
Recorded
Investment
 
Performing in Accordance With Modified Terms
 
Not
Performing in Accordance With Modified Terms
 
Specific
Allowance
 
Amounts Charged-Off During the Year Ended
Dec. 31, 2011
Nonaccruing TDRs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial:
 
 
 
 
 
 
 
 
 
 
Energy
 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Services
 
3,529

 
1,907

 
1,622

 
—

 
301

Wholesale/retail
 
1,739

 
1,531

 
208

 
24

 
—

Manufacturing
 
—

 
—

 
—

 
—

 
—

Healthcare
 
—

 
—

 
—

 
—

 
—

Integrated food services
 
—

 
—

 
—

 
—

 
—

Other commercial and industrial
 
960

 
—

 
960

 
—

 
—

Total commercial
 
6,228

 
3,438

 
2,790

 
24

 
301

 
 
 
 
 
 
 
 
 
 
 
Commercial real estate:
 
 

 
 

 
 

 
 

 
 
Construction and land development
 
25,890

 
10,310

 
15,580

 
1,577

 
1,104

Retail
 
1,070

 
—

 
1,070

 
—

 
882

Office
 
2,496

 
1,158

 
1,338

 
215

 
527

Multifamily
 
—

 
—

 
—

 
—

 
—

Industrial
 
—

 
—

 
—

 
—

 
—

Other real estate loans
 
8,171

 
2,096

 
6,075

 
662

 
86

Total commercial real estate
 
37,627

 
13,564

 
24,063

 
2,454

 
2,599

 
 
 
 
 
 
 
 
 
 
 
Residential mortgage:
 
 

 
 

 
 

 
 

 
 
Permanent mortgage
 
6,283

 
3,967

 
2,316

 
282

 
54

Home equity
 
—

 
—

 
—

 
—

 
—

Total residential mortgage
 
6,283

 
3,967

 
2,316

 
282

 
54

 
 
 
 
 
 
 
 
 
 
 
Consumer:
 
 

 
 

 
 

 
 

 
 
Indirect automobile
 
—

 
—

 
—

 
—

 
—

Other consumer
 
168

 
168

 
—

 
—

 
—

Total consumer
 
168

 
168

 
—

 
—

 
—

 
 
 
 
 
 
 
 
 
 
 
Total nonaccuring TDRs
 
$
50,306

 
$
21,137

 
$
29,169

 
$
2,760

 
$
2,954

 
 
As of
 
 
 
 
December 31, 2011
 
 
 
 
Recorded
Investment
 
Performing in Accordance With Modified Terms
 
Not
Performing in Accordance With Modified Terms
 
Specific
Allowance
 
Amounts Charged-Off During the Year Ended
Dec. 31, 2011
 
 
 
 
 
 
 
 
 
 
 
Accruing TDRs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential mortgage:
 
 
 
 
 
 
 
 
 
 
Permanent mortgage
 
3,917

 
2,445

 
1,472

 
—

 
233

Permanent mortgages guaranteed by U.S. government agencies
 
28,974

 
10,853

 
18,121

 
—

 
—

Total residential mortgage
 
32,891

 
13,298

 
19,593

 
—

 
233

 
 
 
 
 
 
 
 
 
 
 
Total accruing TDRs
 
32,891

 
13,298

 
19,593

 
—

 
233

 
 
 
 
 
 
 
 
 
 
 
Total TDRs
 
$
83,197

 
$
34,435

 
$
48,762

 
$
2,760

 
$
3,187



Troubled debt restructurings generally consist of interest rates concessions, payment stream concessions or a combination of concessions to distressed borrowers. The following table details the recorded balance of loans at December 31, 2012 by class that were restructured during the year ended December 31, 2012 by primary type of concession (in thousands):

 
Year Ended
Dec. 31, 2012
 
Accruing
 
Nonaccrual
 
Total
 
Combination & Other
 
Interest Rate
 
Payment Stream
 
Combination & Other
 
Total
 
Commercial:
 
 
 
 
 
 
 
 
 
 
 
Energy
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Services
—

 
875

 
—

 
—

 
875

 
875

Wholesale/retail
—

 
885

 
—

 
—

 
885

 
885

Manufacturing
—

 
—

 
—

 
—

 
—

 
—

Healthcare
—

 
—

 
—

 
64

 
64

 
64

Integrated food services
—

 
—

 
—

 
—

 
—

 
—

Other commercial and industrial
—

 
—

 
—

 
—

 
—

 
—

Total commercial
—

 
1,760

 
—

 
64

 
1,824

 
1,824

 
 
 
 
 
 
 
 
 
 
 
 
Commercial real estate:
 
 
 
 
 
 
 
 

 

Construction and land development
—

 
1,219

 
8,359

 
—

 
9,578

 
9,578

Retail
—

 
2,379

 
—

 
—

 
2,379

 
2,379

Office
—

 
1,350

 
570

 
—

 
1,920

 
1,920

Multifamily
—

 
—

 
—

 
—

 
—

 
—

Industrial
—

 
—

 
—

 
—

 
—

 
—

Other real estate loans
—

 
—

 
1,573

 
—

 
1,573

 
1,573

Total commercial real estate
—

 
4,948

 
10,502

 
—

 
15,450

 
15,450

 
 
 
 
 
 
 
 
 
 
 
 
Residential mortgage:
 
 
 
 
 
 
 
 
 
 
 
Permanent mortgage
—

 
1,214

 
—

 
2,518

 
3,732

 
3,732

Permanent mortgage guaranteed by U.S. government agencies
17,398

 
—

 
—

 
—

 
—

 
17,398

Home equity
—

 
—

 
—

 
—

 
—

 
—

Total residential mortgage
17,398

 
1,214

 
—

 
2,518

 
3,732

 
21,130

 
 
 
 
 
 
 
 
 
 
 
 
Consumer:
 
 
 
 
 
 
 
 
 
 
 
Indirect automobile
—

 
—

 
—

 
—

 
—

 
—

Other consumer
—

 
223

 
—

 
2,508

 
2,731

 
2,731

Total consumer
—

 
223

 
—

 
2,508

 
2,731

 
2,731

 
 
 
 
 
 
 
 
 
 
 
 
Total
$
17,398

 
$
8,145

 
$
10,502

 
$
5,090

 
$
23,737

 
$
41,135


The following table details the recorded balance of loans by class that were restructured during the year ended December 31, 2011 by primary type of concession (in thousands):

 
Year Ended
Dec. 31, 2011
 
Accruing
 
Nonaccrual
 
Total
 
Combination & Other
 
Interest Rate
 
Payment Stream
 
Combination & Other
 
Total
 
Commercial:
 
 
 
 
 
 
 
 
 
 
 
Energy
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Services
—

 
—

 
—

 
868

 
868

 
868

Wholesale/retail
—

 
—

 
—

 
504

 
504

 
504

Manufacturing
—

 
—

 
—

 
—

 
—

 
—

Healthcare
—

 
—

 
—

 
—

 
—

 
—

Integrated food services
—

 
—

 
—

 
—

 
—

 
—

Other commercial and industrial
—

 
—

 
—

 
—

 
—

 
—

Total commercial
—

 
—

 
—

 
1,372

 
1,372

 
1,372

 
 
 
 
 
 
 
 
 
 
 
 
Commercial real estate:
 
 
 
 
 
 
 
 
 
 
 
Construction and land development
—

 
—

 
—

 
6,123

 
6,123

 
6,123

Retail
—

 
—

 
—

 
—

 
—

 
—

Office
—

 
—

 
—

 
25

 
25

 
25

Multifamily
—

 
—

 
—

 
—

 
—

 
—

Industrial
—

 
—

 
—

 
—

 
—

 
—

Other real estate loans
—

 
—

 
101

 
2,348

 
2,449

 
2,449

Total commercial real estate
—

 
—

 
101

 
8,496

 
8,597

 
8,597

 
 
 
 
 
 
 
 
 
 
 
 
Residential mortgage:
 
 
 
 
 
 
 
 
 
 
 
Permanent mortgage
534

 
—

 
—

 
4,025

 
4,025

 
4,559

Permanent mortgage guaranteed by U.S. government agencies
15,490

 
—

 
—

 
146

 
146

 
15,636

Home equity
—

 
—

 
—

 
—

 
—

 
—

Total residential mortgage
16,024

 
—

 
—

 
4,171

 
4,171

 
20,195

 
 
 
 
 
 
 
 
 
 
 
 
Consumer:
 
 
 
 
 
 
 
 
 
 
 
Indirect automobile
—

 
—

 
—

 
—

 
—

 
—

Other consumer
—

 
—

 
—

 
168

 
168

 
168

Total consumer
—

 
—

 
—

 
168

 
168

 
168

 
 
 
 
 
 
 
 
 
 
 
 
Total
$
16,024

 
$
—

 
$
101

 
$
14,207

 
$
14,308

 
$
30,332


The following table summarizes, by loan class, the recorded investment at December 31, 2012 and 2011, respectively of loans modified as TDRs within the previous 12 months and for which there was a payment default during the years ended December 31, 2012 and 2011, respectively (in thousands):

 
Year Ended
Dec. 31, 2012
 
Year Ended
Dec. 31, 2011
 
Accruing
 
Nonaccrual
 
Total
 
Accruing
 
Nonaccrual
 
Total
Commercial:
 
 
 
 
 
 
 
 
 
 
 
Energy
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Services
—

 
875

 
875

 
—

 
—

 
—

Wholesale/retail
—

 
885

 
885

 
—

 
473

 
473

Manufacturing
—

 
—

 
—

 
—

 
—

 
—

Healthcare
—

 
—

 
—

 
—

 
—

 
—

Integrated food services
—

 
—

 
—

 
—

 
—

 
—

Other commercial and industrial
—

 
—

 
—

 
—

 
—

 
—

Total commercial
—

 
1,760

 
1,760

 
—

 
473

 
473

 
 
 
 
 
 
 
 
 
 
 
 
Commercial real estate:
 
 
 
 
 
 
 
 
 
 
 
Construction and land development
—

 
2,000

 
2,000

 
—

 
3,575

 
3,575

Retail
—

 
2,379

 
2,379

 
—

 
—

 
—

Office
—

 
1,350

 
1,350

 
—

 
25

 
25

Multifamily
—

 
—

 
—

 
—

 
—

 
—

Industrial
—

 
—

 
—

 
—

 
—

 
—

Other real estate loans
—

 
—

 
—

 
—

 
668

 
668

Total commercial real estate
—

 
5,729

 
5,729

 
—

 
4,268

 
4,268

 
 
 
 
 
 
 
 
 
 
 
 
Residential mortgage:
 
 
 
 
 
 
 
 
 
 
 
Permanent mortgage
—

 
2,692

 
2,692

 
457

 
146

 
603

Permanent mortgage guaranteed by U.S. government agencies
17,251

 
—

 
17,251

 
11,877

 
381

 
12,258

Home equity
—

 
—

 
—

 
—

 
—

 
—

Total residential mortgage
17,251

 
2,692

 
19,943

 
12,334

 
527

 
12,861

 
 
 
 
 
 
 
 
 
 
 
 
Consumer:
 
 
 
 
 
 
 
 
 
 
 
Indirect automobile
—

 
—

 
—

 
—

 
—

 
—

Other consumer
—

 
462

 
462

 
—

 
19

 
19

Total consumer
—

 
462

 
462

 
—

 
19

 
19

 
 
 
 
 
 
 
 
 
 
 
 
Total
$
17,251

 
$
10,643

 
$
27,894

 
$
12,334

 
$
5,287

 
$
17,621


A payment default is defined as being 30 days or more past due subsequent to the loan modification. Loans that experienced a payment default during the years ended December 31, 2012 and 2011 above includes loans that were 30 days or more past due at any time during the period, but that are performing in accordance with the modified terms as of the balance sheet date.


Summary of Loans by Aging Status [Table Text Block] 
A summary of loans currently performing, loans past due and accruing and nonaccrual loans as of December 31, 2012 is as follows (in thousands):
 
 
 
 
Past Due
 
 
 
 
 
 
Current
 
30 to 89
Days
 
90 Days
or More
 
Nonaccrual
 
Total
Commercial:
 
 
 
 
 
 
 
 
 
 
Energy
 
$
2,454,928

 
$
3,071

 
$
200

 
$
2,460

 
$
2,460,659

Services
 
2,150,386

 
1,710

 
—

 
12,090

 
2,164,186

Wholesale/retail
 
1,103,307

 
5

 
50

 
3,077

 
1,106,439

Manufacturing
 
346,442

 
35

 
—

 
2,007

 
348,484

Healthcare
 
1,077,022

 
1,040

 
178

 
3,166

 
1,081,406

Integrated food services
 
190,416

 
6

 
—

 
684

 
191,106

Other commercial and industrial
 
288,522

 
127

 
—

 
983

 
289,632

Total commercial
 
7,611,023

 
5,994

 
428

 
24,467

 
7,641,912

 
 
 
 
 
 
 
 
 
 
 
Commercial real estate:
 
 

 
 

 
 

 
 

 
 

Construction and land development
 
226,962

 
—

 
—

 
26,131

 
253,093

Retail
 
514,252

 
349

 
68

 
8,117

 
522,786

Office
 
417,866

 
3,177

 
—

 
6,829

 
427,872

Multifamily
 
400,151

 
39

 
—

 
2,706

 
402,896

Industrial
 
242,026

 
—

 
—

 
3,968

 
245,994

Other real estate loans
 
358,030

 
2,092

 
3,361

 
12,875

 
376,358

Total commercial real estate
 
2,159,287

 
5,657

 
3,429

 
60,626

 
2,228,999

 
 
 
 
 
 
 
 
 
 
 
Residential mortgage:
 
 

 
 

 
 

 
 

 
 

Permanent mortgage
 
1,075,687

 
8,366

 
49

 
39,863

 
1,123,965

Permanent mortgages guaranteed by U.S. government agencies
 
26,560

 
13,046

 
120,349

 
489

 
160,444

Home equity
 
752,100

 
2,275

 
—

 
6,256

 
760,631

Total residential mortgage
 
1,854,347

 
23,687

 
120,398

 
46,608

 
2,045,040

 
 
 
 
 
 
 
 
 
 
 
Consumer:
 
 

 
 

 
 

 
 

 
 

Indirect automobile
 
31,869

 
1,273

 
15

 
1,578

 
34,735

Other consumer
 
358,308

 
1,327

 
4

 
1,131

 
360,770

Total consumer
 
390,177

 
2,600

 
19

 
2,709

 
395,505

 
 
 
 
 
 
 
 
 
 
 
Total
 
$
12,014,834

 
$
37,938

 
$
124,274

 
$
134,410

 
$
12,311,456


A summary of loans currently performing, loans past due and accruing and nonaccrual loans as of December 31, 2011 is as follows (in thousands):

 
 
 
 
Past Due
 
 
 
 
 
 
Current
 
30 to 89
Days
 
90 Days
or More
 
Nonaccrual
 
Total
Commercial:
 
 
 
 
 
 
 
 
 
 
Energy
 
$
2,003,192

 
$
1,065

 
$
448

 
$
336

 
$
2,005,041

Services
 
1,729,775

 
13,608

 
1,187

 
16,968

 
1,761,538

Wholesale/retail
 
945,776

 
470

 
—

 
21,180

 
967,426

Manufacturing
 
313,028

 
654

 
—

 
23,051

 
336,733

Healthcare
 
971,265

 
1,362

 
47

 
5,486

 
978,160

Integrated food services
 
204,306

 
—

 
5

 
—

 
204,311

Other commercial and industrial
 
298,105

 
1,966

 
—

 
1,790

 
301,861

Total commercial
 
6,465,447

 
19,125

 
1,687

 
68,811

 
6,555,070

 
 
 
 
 
 
 
 
 
 
 
Commercial real estate:
 
 

 
 

 
 

 
 

 
 

Construction and land development
 
278,901

 
1,279

 
—

 
61,874

 
342,054

Retail
 
502,167

 
372

 
—

 
6,863

 
509,402

Office
 
394,227

 
239

 
—

 
11,457

 
405,923

Multifamily
 
365,477

 
38

 
—

 
3,513

 
369,028

Industrial
 
278,186

 
—

 
—

 
—

 
278,186

Other real estate loans
 
367,643

 
3,444

 
137

 
15,486

 
386,710

Total commercial real estate
 
2,186,601

 
5,372

 
137

 
99,193

 
2,291,303

 
 
 
 
 
 
 
 
 
 
 
Residential mortgage:
 
 

 
 

 
 

 
 

 
 

Permanent mortgage
 
1,113,907

 
17,259

 
601

 
25,366

 
1,157,133

Permanent mortgages guaranteed by U.S. government agencies
 
21,568

 
11,868

 
151,537

 
—

 
184,973

Home equity
 
624,942

 
3,036

 
42

 
4,401

 
632,421

Total residential mortgage
 
1,760,417

 
32,163

 
152,180

 
29,767

 
1,974,527

 
 
 
 
 
 
 
 
 
 
 
Consumer:
 
 

 
 

 
 

 
 

 
 

Indirect automobile
 
98,345

 
4,581

 
29

 
2,194

 
105,149

Other consumer
 
340,087

 
2,286

 
—

 
1,321

 
343,694

Total consumer
 
438,432

 
6,867

 
29

 
3,515

 
448,843

 
 
 
 
 
 
 
 
 
 
 
Total
 
$
10,850,897

 
$
63,527

 
$
154,033

 
$
201,286

 
$
11,269,743

Premises and Equipment Premises and Equipment (Tables)
Premises and Equipment [Table Text Block]
Premises and equipment at December 31 are summarized as follows (in thousands):

 
 
December 31,
 
 
2012
 
2011
Land
 
$
73,616

 
$
73,638

Buildings and improvements
 
244,524

 
232,440

Software
 
89,183

 
82,801

Furniture and equipment
 
158,020

 
141,743

Subtotal
 
565,343

 
530,622

Less accumulated depreciation
 
299,423

 
267,887

Total
 
$
265,920

 
$
262,735

Goodwill and Intangible Assets (Tables)
Schedule of Finite-Lived Intangible Assets [Table Text Block] 
The following table presents the original cost and accumulated amortization of intangible assets (in thousands):
 
 
December 31,
 
 
2012
 
2011
Core deposit premiums
 
$
109,417

 
$
109,417

Less accumulated amortization
 
107,848

 
107,023

Net core deposit premiums
 
1,569

 
2,394

 
 
 
 
 
Other identifiable intangible assets
 
38,191

 
17,291

Less accumulated amortization
 
11,568

 
9,466

Net other identifiable intangible assets
 
26,623

 
7,825

 
 
 
 
 
Total intangible assets, net
 
$
28,192

 
$
10,219


The net amortized cost of identifiable intangible assets assigned to the Company’s geographic markets as follows (in thousands):
 
 
December 31,
 
 
2012
 
2011
Core deposit premiums:
 
 
 
 
Texas
 
$
1,192

 
$
1,817

Colorado
 
377

 
548

Arizona
 
—

 
29

Total core deposit premiums
 
$
1,569

 
$
2,394

 
 
 
 
 
Other identifiable intangible assets:
 
 

 
 

Oklahoma
 
9,857

 
5,548

Colorado
 
15,976

 
1,487

Kansas/Missouri
 
790

 
790

Total other identifiable intangible assets
 
26,623

 
7,825

 
 
 
 
 
Total intangible assets, net
 
$
28,192

 
$
10,219

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block] 
Expected amortization expense for intangible assets that will continue to be amortized (in thousands):
 
 
Core
Deposit
Premiums
 
Other
Identifiable
Intangible Assets
 
Total
2013
 
$
475

 
$
3,306

 
$
3,781

2014
 
432

 
2,300

 
2,732

2015
 
393

 
2,176

 
2,569

2016
 
247

 
2,064

 
2,311

2017
 
22

 
1,731

 
1,753

Thereafter
 
—

 
15,046

 
15,046

 
 
$
1,569

 
$
26,623

 
$
28,192

Schedule of Goodwill [Table Text Block] 
Goodwill assigned to the Company’s geographic markets as follows (in thousands):
 
 
December 31,
 
 
2012
 
2011
Goodwill:
 
 

 
 

Oklahoma
 
$
12,607

 
$
8,173

Texas
 
240,122

 
240,122

New Mexico
 
15,273

 
15,273

Colorado
 
77,555

 
55,611

Arizona
 
16,422

 
16,422

Total goodwill
 
$
361,979

 
$
335,601




The changes in the carrying value of goodwill by operating segment for year ended December 31, 2012 is as follows (in thousands):
 
 
Commercial
 
Consumer
 
Wealth
Management
 
Total
Balance, December 31, 2011
 
 
 
 
 
 
 
 
Goodwill
 
$
266,728

 
$
39,251

 
$
29,850

 
$
335,829

Accumulated impairment losses
 
—

 
(228
)
 
—

 
(228
)
 
 
266,728

 
39,023

 
29,850

 
335,601

 
 
 
 
 
 
 
 
 
Goodwill acquired during 2012
 
4,434

 
—

 
21,944

 
26,378

 
 
 
 
 
 
 
 
 
Balance, December 31, 2012
 
 
 
 
 
 
 
 
Goodwill
 
271,162

 
39,251

 
51,794

 
362,207

Accumulated Impairment
 
—

 
(228
)
 
—

 
(228
)
 
 
$
271,162

 
$
39,023

 
$
51,794

 
$
361,979

Mortgage Banking Activities (Tables)
Components of Residential Mortgage Loans Held For Sale 
The unpaid principal balance of residential mortgage loans held for sale, notional amounts of derivative contracts related to residential mortgage loans commitments and forward contract sales and their related fair values included in Mortgage loans held for sale on the Consolidated Balance Sheets were (in thousands):
 
 
December 31, 2012
 
December 31, 2011
 
 
Unpaid Principal Balance/
Notional
 
Fair Value
 
Unpaid Principal Balance/
Notional
 
Fair Value
Residential mortgage loans held for sale
 
$
269,718

 
$
281,935

 
$
177,319

 
$
184,816

Residential mortgage loan commitments
 
356,634

 
12,733

 
189,770

 
6,597

Forward sales contracts
 
598,442

 
(906
)
 
349,447

 
(3,288
)
 
 
 

 
$
293,762

 
 

 
$
188,125

Mortgage Banking Revenue [Table Text Block] 
Mortgage banking revenue was as follows (in thousands):
 
 
Year Ended December 31,
 
 
2012
 
2011
 
2010
Originating and marketing revenue:
 
 
 
 
 
 
Residential mortgages loan held for sale
 
$
120,599

 
$
57,418

 
$
45,243

Residential mortgage loan commitments
 
6,136

 
4,345

 
1,755

Forward sales contracts
 
2,382

 
(9,781
)
 
2,440

Total originating and marketing revenue
 
129,117

 
51,982

 
49,438

Servicing revenue
 
40,185

 
39,661

 
38,162

Total mortgage banking revenue
 
$
169,302

 
$
91,643

 
$
87,600

Summary of Mortgage Servicing Rights 
The following represents a summary of mortgage servicing rights (Dollars in thousands):

 
 
December 31,
2012
 
December 31,
2011
 
December 31,
2010
Number of residential mortgage loans serviced for others
 
98,246

 
95,841

 
96,443

Outstanding principal balance of residential mortgage loans serviced for others
 
$
11,981,624

 
$
11,300,986

 
$
11,194,582

Weighted average interest rate
 
4.71
%
 
5.19
%
 
5.44
%
Remaining term (in months)
 
289

 
290

 
292

Activity in Capitalized Mortgage Servicing Rights 

Activity in capitalized mortgage servicing rights during the three years ended December 31, 2012 is as follows (in thousands):
 
 
Purchased
 
Originated
 
Total
Balance, December 31, 2009
 
$
7,828

 
$
65,996

 
$
73,824

Additions, net
 
31,321

 
27,603

 
58,924

Gain on purchase of mortgage servicing rights
 
11,832

 
—

 
11,832

Change in fair value due to loan runoff
 
(6,791
)
 
(13,895
)
 
(20,686
)
Change in fair value due to market changes
 
(6,290
)
 
(1,881
)
 
(8,171
)
Balance, December 31, 2010
 
$
37,900

 
$
77,823

 
$
115,723

Additions, net
 
—

 
26,251

 
26,251

Change in fair value due to loan runoff
 
(4,699
)
 
(10,045
)
 
(14,744
)
Change in fair value due to market changes
 
(14,298
)
 
(26,149
)
 
(40,447
)
Balance, December 31, 2011
 
$
18,903

 
$
67,880

 
$
86,783

Additions, net
 
—

 
42,191

 
42,191

Change in fair value due to loan runoff
 
(4,164
)
 
(14,788
)
 
(18,952
)
Change in fair value due to market changes
 
(1,763
)
 
(7,447
)
 
(9,210
)
Balance, December 31, 2012
 
$
12,976

 
$
87,836

 
$
100,812


Assumptions to Value Mortgage Servicing Rights [Table Text Block] 

There is no active market for trading in mortgage servicing rights after origination. Fair value is determined by discounting the projected net cash flows. Significant assumptions used to determine fair value considered to be significant unobservable inputs were as follows:

 
 
December 31,
2012
 
December 31,
2011
Discount rate – risk-free rate plus a market premium
 
10.29%
 
10.34%
Prepayment rate – based upon loan interest rate, original term and loan type
 
8.38% - 43.94%
 
10.88% - 49.68%
Loan servicing costs – annually per loan based upon loan type:
 
 
 
 
Performing loans
 
$55 - $105
 
$55 - $105
Delinquent loans
 
$135 - $500
 
$50 - $250
Loans in foreclosure
 
$875 - $4,250
 
$500 - $3,000
Escrow earnings rate – indexed to rates paid on deposit accounts with comparable average life
 
0.87%
 
1.21%
Stratification of Loan Servicing Portfolio 
Stratification of the residential mortgage loan servicing portfolio and outstanding principal of loans serviced for others by interest rate at December 31, 2012 follows (in thousands):
 
 
< 4.00%
 
4.00% - 4.99%
 
5.00% - 5.99%
 
> 5.99%
 
Total
Fair value
 
$
33,456

 
$
40,560

 
$
21,472

 
$
5,324

 
$
100,812

Outstanding principal of loans serviced for others
 
$
3,351,636

 
$
3,982,534

 
$
3,030,001

 
$
1,617,453

 
$
11,981,624

Weighted average prepayment rate1
 
8.38
%
 
9.83
%
 
24.07
%
 
43.94
%
 
17.63
%
1 
Annual prepayment estimates based upon loan interest rate, original term and loan type. Weighted average prepayment rate is determined by weighting the prepayment speed for each loan by its unpaid principal balance.

Aging Status of Mortgage Loans Serviced For Others 
The aging status of our mortgage loans serviced for others by investor at December 31, 2012 follows (in thousands):
 
 
 
 
Past Due
 
 
 
 
Current
 
30 to 59
Days
 
60 to 89
Days
 
90 Days or More
 
Total
FHLMC
 
$
4,668,434

 
$
41,298

 
$
12,981

 
$
39,509

 
$
4,762,222

FNMA
 
2,622,914

 
18,803

 
5,393

 
18,991

 
2,666,101

GNMA
 
3,903,284

 
130,869

 
35,408

 
18,958

 
4,088,519

Other
 
447,142

 
9,288

 
2,128

 
6,224

 
464,782

Total
 
$
11,641,774

 
$
200,258

 
$
55,910

 
$
83,682

 
$
11,981,624

Activity in Accrual for Losses On Loans Sold With Recourse 
The activity in the accrual for losses on loans sold with recourse included in Other liabilities in the Consolidated Balance Sheets is summarized as follows (in thousands):
 
Year Ended December 31,
 
2012
 
2011
 
2010
Beginning balance
$
18,683

 
$
16,667

 
$
13,781

Provision for recourse losses
(1,891
)
 
8,611

 
7,895

Loans charged off, net
(5,433
)
 
(6,595
)
 
(5,009
)
Ending balance
$
11,359

 
$
18,683

 
$
16,667

Residential Mortgage Loans Subject to Repurchase Under Standard Representation and Warranties [Table Text Block] 
A summary of unresolved deficiency requests or from the agencies and related accrual for credit losses follows (in thousands):
 
December 31,
 
2012
 
2011
Number of unresolved deficiency requests
389

 
247

Aggregate outstanding principal balance subject to unresolved deficiency requests
$
44,831

 
$
36,978

Unpaid principal balance subject to indemnification by the Company
1,233

 
870

Accrual for credit losses related to potential loan repurchases under representations and warranties
5,291

 
2,216

Deposits (Tables)
Interest Expense on Deposits [Table Text Block]
Interest expense on deposits is summarized as follows (in thousands):
 
 
 
December 31,
 
 
2012
 
2011
 
2010
Transaction deposits
 
$
14,300

 
$
23,415

 
$
38,886

Savings
 
540

 
719

 
719

Time:
 
 
 
 
 
 
Certificates of deposits under $100,000
 
19,150

 
26,476

 
31,210

Certificates of deposits $100,000 and over
 
16,331

 
21,175

 
19,235

Other time deposits
 
16,692

 
17,105

 
16,215

Total time
 
52,173

 
64,756

 
66,660

Total
 
$
67,013

 
$
88,890

 
$
106,265

Other Borrowings Other Borrowings (Tables)
Schedule of Other Borrowings [Table Text Block] 
Information relating to other borrowings is summarized as follows (dollars in thousands):

 
 
As of
 
Year Ended
 
 
December 31, 2012
 
December 31, 2012
 
 
Balance
 
Rate
 
Average Balance
 
Rate
 
Maximum
Outstanding
At Any
Month End
Parent Company and Other Non-Bank Subsidiaries:
 
 
 
 
 
 
 
 
 
 
Trust preferred debt
 
$
—

 
—
%
 
$
—

 
—
%
 
$
—

Other
 
10,500

 
1.50

 
394

 
1.11

 
10,500

Total Parent Company and Other Non-Bank Subsidiaries
 
10,500

 
 
 
394

 
1.11

 
 
Subsidiary Bank:
 
 
 
 
 
 
 
 
 
 
Funds purchased
 
1,167,416

 
0.05

 
1,512,711

 
0.14

 
1,810,793

Repurchase agreements
 
887,030

 
0.07

 
1,072,650

 
0.09

 
1,272,151

Federal Home Loan Bank advances
 
604,897

 
0.23

 
104,925

 
0.31

 
604,897

Subordinated debentures
 
347,633

 
2.40

 
363,699

 
3.79

 
398,897

GNMA repurchase liability
 
20,046

 
5.44

 
33,768

 
5.41

 
47,840

Other
 
16,332

 
5.10

 
16,577

 
2.91

 
16,761

Total subsidiary bank
 
3,043,354

 
 
 
3,104,330

 
0.65

 
 
Total other borrowings
 
$
3,053,854

 
 
 
$
3,104,724

 
0.65
%
 
 

 
 
As of
 
Year Ended
 
 
December 31, 2011
 
December 31, 2011
 
 
Balance
 
Rate
 
Average Balance
 
Rate
 
Maximum
Outstanding
At Any
Month End
Parent Company and Other Non-Bank Subsidiaries:
 
 
 
 
 
 
 
 
 
 
Trust preferred debt
 
$
—

 
—
%
 
$
7,093

 
—
%
 
$
8,763

Other
 
—

 
—

 
—

 
—

 
—

Total Parent Company and Other Non-Bank Subsidiaries
 
—

 


 
7,093

 
—

 
 
Subsidiary Bank:
 
 
 
 
 
 
 
 
 
 
Funds purchased
 
1,063,318

 
0.03

 
1,046,114

 
0.07

 
1,706,893

Repurchase agreements
 
1,233,064

 
0.09

 
1,096,615

 
0.12

 
1,393,237

Federal Home Loan Bank advances
 
4,837

 
0.27

 
45,110

 
0.38

 
201,674

Subordinated debentures
 
398,881

 
5.47

 
398,790

 
5.74

 
398,881

GNMA repurchase liability
 
53,082

 
6.18

 
56,142

 
5.79

 
118,595

Other
 
16,566

 
5.10

 
28,777

 
3.23

 
45,366

Total subsidiary bank
 
2,769,748

 
 
 
2,671,548

 
1.06

 
 
Total other borrowings
 
$
2,769,748

 
 
 
$
2,678,641

 
1.07
%
 
 

 
 
As of
 
Year Ended
 
 
December 31, 2010
 
December 31, 2010
 
 
Balance
 
Rate
 
Average Balance
 
Rate
 
Maximum
Outstanding
At Any
Month End
Parent Company and Other Non-Bank Subsidiaries:
 
 
 
 
 
 
 
 
 
 
Trust preferred debt
 
$
7,217

 
6.55
%
 
$
7,217

 
6.42
%
 
$
7,217

Other
 
—

 
—

 
—

 
—

 
—

Total Parent Company and Other Non-Bank Subsidiaries
 
7,217

 
 
 
7,217

 
6.42

 
 
Subsidiary Banks:
 
 
 
 
 
 
 
 
 
 
Funds purchased
 
1,025,018

 
0.11

 
1,185,742

 
0.11

 
1,465,983

Repurchase agreements
 
1,258,762

 
0.78

 
1,130,082

 
0.59

 
1,258,762

Federal Home Loan Bank advances
 
801,797

 
0.13

 
1,446,482

 
0.14

 
2,277,977

Federal Reserve advances
 
—

 
—

 
60,961

 
—

 
400,000

Subordinated debentures
 
398,701

 
5.47

 
398,619

 
5.78

 
398,701

GNMA repurchase liability
 
—

 
—

 
—

 
—

 
—

Other
 
24,564

 
1.75

 
22,364

 
0.46

 
25,326

Total subsidiary banks
 
3,508,842

 
 
 
4,244,250

 
0.95

 
 
Total other borrowings
 
$
3,516,059

 
 
 
$
4,251,467

 
0.98
%
 
 
Schedule of Maturities of Other Borrowings [Table Text Block] 
Aggregate annual principal repayments at December 31, 2012 are as follows (in thousands):
 
 
Parent
Company
 
Subsidiary
Bank
2013
$
$
10,500

 
$
2,679,914

2014
 
—

 
525

2015
 
—

 
121,829

2016
 
—

 
525

2017
 
—

 
525

Thereafter
 
—

 
240,036

Total
$
$
10,500

 
$
3,043,354

Schedule of Repurchase Agreements [Table Text Block] 
Additional information relating to securities sold under agreements to repurchase and related liabilities at December 31, 2012 and 2011 is as follows (dollars in thousands):
 
 
 
December 31, 2012
 
 
Amortized
 
Market
 
Repurchase
 
Average
Security Sold/Maturity
 
Cost
 
Value
 
Liability1
 
Rate
 
 
 
 
 
 
 
 
 
U.S. Agency Securities:
 
 
 
 
 
 
 
 
Overnight1
 
$
1,213,593

 
$
1,242,314

 
$
877,382

 
0.07
%
Long-term
 
—

 
—

 
—

 
—
%
Total Agency Securities
 
$
1,213,593

 
$
1,242,314

 
$
877,382

 
0.07
%
 
 
 
 
 
 
 
 
 
 
 
December 31, 2011
 
 
Amortized
 
Market
 
Repurchase
 
Average
Security Sold/Maturity
 
Cost
 
Value
 
Liability1
 
Rate
 
 
 
 
 
 
 
 
 
U.S. Agency Securities:
 
 

 
 

 
 

 
 

Overnight1
 
$
1,583,958

 
$
1,628,547

 
$
1,231,426

 
0.09
%
Long-term
 
—

 
—

 
—

 
—
%
Total Agency Securities
 
$
1,583,958

 
$
1,628,547

 
$
1,231,426

 
0.09
%
1 
BOK Financial maintains control over the securities underlying overnight repurchase agreements and generally transfers control over securities underlying longer-term dealer repurchase agreements to the respective counterparty.

Federal and State Income Taxes (Tables)
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] 

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of deferred tax assets and liabilities are as follows (in thousands):

 
December 31,
 
2012
 
2011
Deferred tax assets:
 
 
 
Stock-based compensation
$
9,100

 
$
10,100

Credit loss allowances
86,100

 
102,700

Valuation adjustments
45,100

 
42,300

Deferred book income
7,200

 
9,200

Deferred compensation
45,100

 
29,500

Book expense in excess of pension contribution
400

 
1,900

Other
30,900

 
38,500

Total deferred tax assets
223,900

 
234,200

 
 
 
 
Deferred tax liabilities:
 
 
 
Available for sale securities mark to market
99,000

 
86,400

Depreciation
19,600

 
29,400

Mortgage servicing rights
59,500

 
48,900

Lease financing
21,100

 
13,200

Other
21,700

 
18,400

Total deferred tax liabilities
220,900

 
196,300

Deferred tax assets in excess of deferred tax liabilities
$
3,000

 
$
37,900

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] 
The significant components of the provision for income taxes attributable to continuing operations for BOK Financial are shown below (in thousands):

 
Year Ended December 31,
 
2012
 
2011
 
2010
Current tax expense:
 
 
 
 
 
Federal
$
159,706

 
$
137,802

 
$
132,165

State
19,103

 
16,085

 
17,618

Total current tax expense
178,809

 
153,887

 
149,783

 
 
 
 
 
 
Deferred tax expense (benefit):
 
 
 
 
 
Federal
8,664

 
3,882

 
(24,714
)
State
1,267

 
742

 
(1,712
)
Total deferred tax expense (benefit)
9,931

 
4,624

 
(26,426
)
Total income tax expense
$
188,740

 
$
158,511

 
$
123,357

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] 
The reconciliations of income (loss) attributable to continuing operations at the U.S. federal statutory tax rate to income tax expense are as follows (in thousands):
 
Year Ended December 31,
 
2012
 
2011
 
2010
Amount:
 
 
 
 
 
Federal statutory tax
$
190,003

 
$
156,917

 
$
130,078

Tax exempt revenue
(5,558
)
 
(5,357
)
 
(5,404
)
Effect of state income taxes, net of federal benefit
13,684

 
11,198

 
9,740

Utilization of tax credits
(5,126
)
 
(2,972
)
 
(6,317
)
Bank-owned life insurance
(3,850
)
 
(3,879
)
 
(4,133
)
Reduction of tax accrual
(950
)
 
(1,764
)
 
(2,245
)
Other, net
537

 
4,368

 
1,638

Total
$
188,740

 
$
158,511

 
$
123,357


Due to the favorable resolution of certain tax issues for the periods ended December 31, 2008 and 2007, BOK Financial reduced its tax accrual by $1.0 million and $1.8 million in 2012 and 2011, respectively, which was credited against current income tax expense.

 
Year Ended December 31,
 
2012
 
2011
 
2010
Percent of pretax income:
 
 
 
 
 
Federal statutory tax
35
 %
 
35
 %
 
35
 %
Tax exempt revenue
(1
)
 
(1
)
 
(1
)
Effect of state income taxes, net of federal benefit
3

 
2

 
3

Utilization of tax credits
(1
)
 
(1
)
 
(2
)
Bank-owned life insurance
(1
)
 
(1
)
 
(1
)
Reduction of tax accrual
—

 
—

 
(1
)
Other, net
—

 
1

 
—

Total
35
 %
 
35
 %
 
33
 %
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] 
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
 
2012
 
2011
 
2010
Balance as of January 1
$
12,230

 
$
11,900

 
$
12,300

Additions for tax for current year positions
3,976

 
6,390

 
3,700

Settlements during the period
(1,000
)
 
(2,510
)
 
—

Lapses of applicable statute of limitations
(2,931
)
 
(3,550
)
 
(4,100
)
Balance as of December 31
$
12,275

 
$
12,230

 
$
11,900

Employee Benefits (Tables)
Change in benefit obligation, plan assets funded status and net periodic pension cost (benefit) [Table Text Block] 
The following table presents information regarding this plan (dollars in thousands):
 
 
December 31,
 
 
2012
 
2011
Change in projected benefit obligation:
 
 
 
 
Projected benefit obligation at beginning of year
 
$
50,213

 
$
48,373

Interest cost
 
1,925

 
2,157

Actuarial loss
 
2,786

 
2,461

Benefits paid
 
(2,194
)
 
(2,778
)
Plan amendments
 
$
(4,702
)
 
—

Projected benefit obligation at end of year1,2
 
$
48,028

 
$
50,213

Change in plan assets:
 
 
 
 

Plan assets at fair value at beginning of year
 
$
43,859

 
$
44,477

Actual return on plan assets
 
4,255

 
2,160

Benefits paid
 
(2,194
)
 
(2,778
)
Plan assets at fair value at end of year
 
$
45,920

 
$
43,859

 
 
 
 
 
Funded status of the plan
 
$
(2,108
)
 
$
(6,354
)
Components of net periodic benefit costs:
 
 
 
 

Interest cost
 
$
1,925

 
$
2,157

Expected return on plan assets
 
(2,062
)
 
(1,957
)
Amortization of unrecognized net loss
 
3,461

 
3,659

Net periodic pension cost
 
$
3,324

 
$
3,859


1 
Projected benefit obligation equals accumulated benefit obligation.
2 
Projected benefit obligation is based on January 1 measurement date.
Valuation assumptions used [Table Text Block] 

Weighted-average assumptions as of December 31:
 
2012
 
2011
Discount rate
 
3.36
%
 
4.11
%
Expected return on plan assets
 
5.25
%
 
5.25
%
Expected future benefit payments [Table Text Block] 
As of December 31, 2012, expected future benefit payments related to the Pension Plan were as follows (in thousands):
2013
$
3,629

2014
3,298

2015
3,372

2016
3,771

2017
3,488

Thereafter
16,227

 
$
33,785

Stock Compensation Plans (Tables)
Share-based Compensation Stock Options Activity [Table Text Block] 
The following table presents stock options outstanding during 2012, 2011 and 2010 under these plans (in thousands, except for per share data):
 
 
Number
 
Weighted-
Average
Exercise
Price
 
Aggregate
Intrinsic
Value
Options outstanding at December 31, 2009
 
3,521,763

 
$44.58
 
$
10,359

Options awarded
 
345,945

 
48.30
 
 
Options exercised
 
(486,280
)
 
39.29
 
 
Options forfeited
 
(97,443
)
 
46.89
 
 
Options expired
 
(148,651
)
 
51.35
 
 
Options outstanding at December 31, 2010
 
3,135,334

 
$45.62
 
$
24,405

Options awarded
 
185,007

 
55.94
 
 
Options exercised
 
(576,518
)
 
44.35
 
 
Options forfeited
 
(60,005
)
 
47.93
 
 
Options expired
 
(62,471
)
 
54.13
 
 
Options outstanding at December 31, 2011
 
2,621,347

 
$47.01
 
$
20,769

Options awarded
 
67,155

 
58.76
 
 
Options exercised
 
(708,295
)
 
45.32
 
 
Options forfeited
 
(22,559
)
 
50.36
 
 
Options expired
 
(66,862
)
 
45.97
 
 
Options outstanding at December 31, 2012
 
1,890,786

 
$48.29
 
$
11,748

Options vested at:
 
 
 
 
 
 
December 31, 2010
 
805,781

 
$45.26
 
$
6,556

December 31, 2011
 
825,682

 
46.72
 
6,779

December 31, 2012
 
601,367

 
47.99
 
3,890

Outstanding and Vested Stock Options [Table Text Block] 
The following table summarizes information concerning currently outstanding and vested stock options:
Options Outstanding
 
Options Vested
 
 
 
 
Weighted
 
 
 
 
 
 
 
Weighted
 
 
 
 
Average
 
Weighted
 
 
 
Weighted
 
Average
Range of
 
 
 
Remaining
 
Average
 
 
 
Average
 
Remaining
Exercise
 
Number
 
Contractual
 
Exercise
 
Number
 
Exercise
 
Contractual
Prices
 
Outstanding
 
Life (years)
 
Price
 
Vested
 
Price
 
Life (years)
$30.87
 
426

 
0.01
 
$30.87
 
426

 
$30.87
 
0.01
37.74
 
25,338

 
1.00
 
37.74
 
25,338

 
37.74
 
1.00
45.15 - 47.34
 
77,569

 
1.04
 
47.32
 
77,569

 
47.32
 
1.04
47.05
 
160,902

 
2.00
 
47.05
 
90,785

 
47.05
 
1.03
54.33
 
297,887

 
2.50
 
54.33
 
144,360

 
54.33
 
1.04
48.46
 
387,385

 
3.00
 
48.46
 
133,184

 
48.46
 
1.05
36.65
 
371,373

 
3.50
 
36.65
 
77,788

 
36.65
 
1.04
48.30
 
208,365

 
4.00
 
48.30
 
13,468

 
48.30
 
1.57
55.94
 
273,792

 
5.00
 
55.94
 
38,449

 
55.94
 
2.07
58.76
 
87,749

 
6.00
 
58.76
 
—

 
0.00
 
0.00
Assumptions used in the determination of fair value of stock options awarded [Table Text Block] 
The fair value of options was determined as of the date of grant using a Black-Scholes option pricing model with the following weighted average assumptions:
 
 
2012
 
2011
 
2010
Average risk-free interest rate1
 
0.93
%
 
1.87
%
 
2.36
%
Dividend yield
 
2.20
%
 
1.80
%
 
2.00
%
Volatility factors
 
0.280

 
0.268

 
0.261

Weighted average expected life
 
4.9 years

 
4.9 years

 
4.9 years

Weighted average fair value
 
$
11.48

 
$
11.92

 
$
10.17

1 
Average risk-free interest rate represents U.S. Treasury rates matched to the expected life of the options.
Schedule of Nonvested Share Activity [Table Text Block] 
The following represents a summary of the non-vested stock awards as of December 31, 2012 (in thousands):
 
 
Shares
 
Weighted
Average
Grant Date
Fair Value
Non-vested at January 1, 2012
 
503,738

 
 
   Granted
 
197,058

 
$55.63
   Lapsed
 
(76,192
)
 
47.32
   Forfeited
 
(31,773
)
 
50.45
Non-vested at December 31, 2012
 
592,831

 
 
Schedule of Subsequent Year Grant [Table Text Block] 
During January 2013, BOK Financial awarded the following stock-based compensation:
 
 
Number
 
Exercise
Price
 
Fair Value /
Award
Stock options
 
81,492

 
$55.74
 
$9.67
Non-vested stock
 
208,770

 
0.00
 
55.74
Related Parties Related Parties (Tables)
Schedule of Related Party Transactions [Table Text Block]
Activity in loans to related parties is summarized as follows (in thousands):

 
 
Year Ended December 31,
 
 
2012
 
2011
Beginning balance
 
$
99,340

 
$
168,935

Advances
 
644,715

 
300,080

Payments
 
(684,942
)
 
(285,909
)
Adjustments1
 
(9,170
)
 
(83,766
)
Ending balance
 
$
49,943

 
$
99,340

1 
Adjustments generally consist of changes in status as a related party.
Commitments and Contingent Liabilities Commitments and Contingent Liabilities - Variable Interest Entities (Tables)
Schedule of Variable Interest Entities [Table Text Block]
A summary of consolidated and unconsolidated alternative investments as of December 31, 2012 and December 31, 2011 is as follows (in thousands):

 
 
December 31, 2012
 
 
Loans
 
Other
assets
 
Other
liabilities
 
Other
borrowings
 
Non-controlling
interest
Consolidated:
 
 
 
 
 
 
 
 
 
 
Private equity funds
 
$
—

 
$
28,169

 
$
—

 
$
—

 
$
23,691

Tax credit entities
 
10,000

 
13,965

 
—

 
10,964

 
10,000

Other
 
—

 
8,952

 
—

 
—

 
2,129

Total consolidated
 
$
10,000

 
$
51,086

 
$
—

 
$
10,964

 
$
35,820

 
 
 
 
 
 
 
 
 
 
 
Unconsolidated:
 
 
 
 
 
 
 
 
 
 
Tax credit entities
 
$
22,354

 
$
78,109

 
$
43,052

 
$
—

 
$
—

Other
 
—

 
9,113

 
1,802

 
—

 
—

Total unconsolidated
 
$
22,354

 
$
87,222

 
$
44,854

 
$
—

 
$
—


 
 
December 31, 2011
 
 
Loans
 
Other
assets
 
Other
liabilities
 
Other
borrowings
 
Non-controlling
interest
Consolidated:
 
 
 
 
 
 
 
 
 
 
Private equity funds
 
$
—

 
$
30,902

 
$
—

 
$
—

 
$
26,042

Tax credit entities
 
10,000

 
14,483

 
—

 
10,964

 
10,000

Other
 
—

 
7,206

 
—

 
—

 
142

Total consolidated
 
$
10,000

 
$
52,591

 
$
—

 
$
10,964

 
$
36,184

 
 
 
 
 
 
 
 
 
 
 
Unconsolidated:
 
 
 
 
 
 
 
 
 
 
Tax credit entities
 
$
10,575

 
$
37,890

 
$
16,084

 
$
—

 
$
—

Other
 
—

 
10,950

 
2,194

 
—

 
—

Total unconsolidated
 
$
10,575

 
$
48,840

 
$
18,278

 
$
—

 
$
—




 
 
December 31, 2012
 
 
Loans
 
Other
assets
 
Other
liabilities
 
Other
borrowings
 
Non-controlling
interest
Consolidated:
 
 
 
 
 
 
 
 
 
 
Private equity funds
 
$
—

 
$
28,169

 
$
—

 
$
—

 
$
23,691

Tax credit entities
 
10,000

 
13,965

 
—

 
10,964

 
10,000

Other
 
—

 
8,952

 
—

 
—

 
2,129

Total consolidated
 
$
10,000

 
$
51,086

 
$
—

 
$
10,964

 
$
35,820

 
 
 
 
 
 
 
 
 
 
 
Unconsolidated:
 
 
 
 
 
 
 
 
 
 
Tax credit entities
 
$
22,354

 
$
78,109

 
$
43,052

 
$
—

 
$
—

Other
 
—

 
9,113

 
1,802

 
—

 
—

Total unconsolidated
 
$
22,354

 
$
87,222

 
$
44,854

 
$
—

 
$
—


 
 
December 31, 2011
 
 
Loans
 
Other
assets
 
Other
liabilities
 
Other
borrowings
 
Non-controlling
interest
Consolidated:
 
 
 
 
 
 
 
 
 
 
Private equity funds
 
$
—

 
$
30,902

 
$
—

 
$
—

 
$
26,042

Tax credit entities
 
10,000

 
14,483

 
—

 
10,964

 
10,000

Other
 
—

 
7,206

 
—

 
—

 
142

Total consolidated
 
$
10,000

 
$
52,591

 
$
—

 
$
10,964

 
$
36,184

 
 
 
 
 
 
 
 
 
 
 
Unconsolidated:
 
 
 
 
 
 
 
 
 
 
Tax credit entities
 
$
10,575

 
$
37,890

 
$
16,084

 
$
—

 
$
—

Other
 
—

 
10,950

 
2,194

 
—

 
—

Total unconsolidated
 
$
10,575

 
$
48,840

 
$
18,278

 
$
—

 
$
—

Earnings Per Share (Tables)
Earnings Per Share [Table Text Block]
 
 
Year Ended December 31,
 
 
2012
 
2011
 
2010
Numerator:
 
 
 
 
 
 
Net income attributable to BOK Financial Corp. shareholders
 
$
351,191

 
$
285,875

 
$
246,754

Earnings allocated to participating securities
 
(2,541
)
 
(2,214
)
 
(1,583
)
Numerator for basic earnings per share – income available to common shareholders
 
348,650

 
283,661

 
245,171

Effect of reallocating undistributed earnings of participating securities
 
6

 
6

 
3

Numerator for diluted earnings per share – income available to common shareholders
 
$
348,656

 
$
283,667

 
$
245,174

 
 
 
 
 
 
 
Denominator:
 
 

 
 
 
 

Weighted average shares outstanding
 
68,221,013

 
68,313,898

 
68,062,047

Less:  Participating securities included in weighted average shares outstanding
 
(536,970
)
 
(526,222
)
 
(434,312
)
Denominator for basic earnings per common share
 
67,684,043

 
67,787,676

 
67,627,735

Dilutive effect of employee stock compensation plans1
 
280,897

 
251,087

 
203,999

Denominator for diluted earnings per common share
 
67,964,940

 
68,038,763

 
67,831,734

 
 
 
 
 
 
 
Basic earnings per share
 
$
5.15

 
$
4.18

 
$
3.63

Diluted earnings per share
 
$
5.13

 
$
4.17

 
$
3.61

1  Excludes employee stock options with exercise prices greater than current market price.
 
224,653

 
769,041

 
1,245,483

Reportable Segments (Tables)
Segment Reporting [Table Text Block]
Reportable segments reconciliation to the Consolidated Financial Statements for the year ended December 31, 2012 is as follows (in thousands):
 
 
Commercial
 
Consumer
 
Wealth
Management
 
Funds Management and Other
 
BOK
Financial
Consolidated
Net interest revenue from external sources
 
$
367,412

 
$
90,036

 
$
27,754

 
$
219,124

 
$
704,326

Net interest revenue (expense) from internal sources
 
(46,414
)
 
25,120

 
21,432

 
(138
)
 
—

Net interest revenue
 
320,998

 
115,156

 
49,186

 
218,986

 
704,326

Provision for credit losses
 
10,852

 
9,345

 
2,284

 
(44,481
)
 
(22,000
)
Net interest revenue after provision for credit losses
 
310,146

 
105,811

 
46,902

 
263,467

 
726,326

Other operating revenue
 
171,131

 
272,118

 
200,007

 
22,855

 
666,111

Other operating expense
 
246,888

 
256,315

 
214,385

 
131,985

 
849,573

Income before taxes
 
234,389

 
121,614

 
32,524

 
154,337

 
542,864

Federal and state income tax
 
91,177

 
47,308

 
12,652

 
37,603

 
188,740

Net income
 
143,212

 
74,306

 
19,872

 
116,734

 
354,124

Net income attributable to non-controlling interest
 
—

 
—

 
—

 
2,933

 
2,933

Net income attributable to BOK Financial Corp.
 
$
143,212

 
$
74,306

 
$
19,872

 
$
113,801

 
$
351,191

 
 
 
 
 
 
 
 
 
 
 
Average assets
 
$
9,949,735

 
$
5,727,267

 
$
4,357,523

 
$
6,254,626

 
$
26,289,151

Average invested capital
 
882,288

 
287,972

 
184,622

 
1,551,073

 
2,905,955

 
 
 
 
 
 
 
 
 
 
 
Performance measurements:
 
 

 
 

 
 

 
 

 
 

Return on average assets
 
1.44
%
 
1.30
%
 
0.46
%
 


 
1.34
%
Return on average invested capital
 
16.23
%
 
25.73
%
 
10.76
%
 


 
12.09
%
Efficiency ratio
 
51.68
%
 
64.73
%
 
86.24
%
 


 
62.03
%

Reportable segments reconciliation to the Consolidated Financial Statements for the year ended December 31, 2011 is as follows (in thousands):
 
 
Commercial
 
Consumer
 
Wealth
Management
 
Funds Management and Other
 
BOK
Financial
Consolidated
Net interest revenue from external sources
 
$
342,833

 
$
89,745

 
$
30,813

 
$
228,103

 
$
691,494

Net interest revenue (expense) from internal sources
 
(30,676
)
 
33,109

 
16,540

 
(18,973
)
 
—

Net interest revenue
 
312,157

 
122,854

 
47,353

 
209,130

 
691,494

Provision for credit losses
 
20,760

 
13,451

 
2,960

 
(43,221
)
 
(6,050
)
Net interest revenue after provision for credit losses
 
291,397

 
109,403

 
44,393

 
252,351

 
697,544

Other operating revenue
 
147,545

 
223,322

 
171,873

 
27,795

 
570,535

Other operating expense
 
230,451

 
277,891

 
190,706

 
120,696

 
819,744

Income before taxes
 
208,491

 
54,834

 
25,560

 
159,450

 
448,335

Federal and state income tax
 
81,103

 
21,330

 
9,943

 
46,135

 
158,511

Net income
 
127,388

 
33,504

 
15,617

 
113,315

 
289,824

Net income attributable to non-controlling interest
 
—

 
—

 
—

 
3,949

 
3,949

Net income attributable to BOK Financial Corp.
 
$
127,388

 
$
33,504

 
$
15,617

 
$
109,366

 
$
285,875

 
 
 
 
 
 
 
 
 
 
 
Average assets
 
$
9,383,528

 
$
5,937,585

 
$
4,073,623

 
$
5,100,125

 
$
24,494,861

Average invested capital
 
884,169

 
273,906

 
174,877

 
1,348,913

 
2,681,865

 
 
 
 
 
 
 
 
 
 
 
Performance measurements:
 
 

 
 

 
 

 
 

 
 

Return on average assets
 
1.36
%
 
0.56
%
 
0.38
%
 


 
1.17
%
Return on average invested capital
 
14.41
%
 
12.23
%
 
8.93
%
 


 
10.66
%
Efficiency ratio
 
50.22
%
 
74.17
%
 
87.21
%
 


 
63.13
%


Reportable segments reconciliation to the Consolidated Financial Statements for the year ended December 31, 2010 is as follows (in thousands):
 
 
Commercial
 
Consumer
 
Wealth
Management
 
Funds Management and Other
 
BOK
Financial
Consolidated
Net interest revenue from external sources
 
$
338,391

 
$
86,292

 
$
36,012

 
$
248,357

 
$
709,052

Net interest revenue (expense) from internal sources
 
(45,317
)
 
47,624

 
12,546

 
(14,853
)
 
—

Net interest revenue
 
293,074

 
133,916

 
48,558

 
233,504

 
709,052

Provision for credit losses
 
70,489

 
24,705

 
10,831

 
(886
)
 
105,139

Net interest revenue after provision for credit losses
 
222,585

 
109,211

 
37,727

 
234,390

 
603,913

Other operating revenue
 
138,992

 
215,057

 
165,528

 
(1,519
)
 
518,058

Other operating expense
 
230,116

 
242,065

 
179,825

 
98,314

 
750,320

Income before taxes
 
131,461

 
82,203

 
23,430

 
134,557

 
371,651

Federal and state income tax
 
51,138

 
31,977

 
9,114

 
31,128

 
123,357

Net income
 
80,323

 
50,226

 
14,316

 
103,429

 
248,294

Net income attributable to non-controlling interest
 
—

 
—

 
—

 
1,540

 
1,540

Net income attributable to BOK Financial Corp.
 
$
80,323

 
$
50,226

 
$
14,316

 
$
101,889

 
$
246,754

 
 
 
 
 
 
 
 
 
 
 
Average assets
 
$
8,893,868

 
$
6,243,746

 
$
3,686,133

 
$
4,982,052

 
$
23,805,799

Average invested capital
 
899,005

 
277,837

 
169,775

 
1,078,026

 
2,424,643

 
 
 
 
 
 
 
 
 
 
 
Performance measurements:
 
 

 
 

 
 

 
 

 
 

Return on average assets
 
0.90
%
 
0.80
%
 
0.39
%
 
 
 
1.04
%
Return on average invested capital
 
8.93
%
 
18.08
%
 
8.43
%
 
 
 
10.18
%
Efficiency ratio
 
52.94
%
 
72.69
%
 
84.29
%
 
 
 
60.83
%
Shareholders' Equity (Tables)
Summary of Regulatory Capital Levels [Table Text Block] 
A summary of regulatory capital levels follows (dollars in thousands):
 
 
As of December 31,
 
 
2012
 
2011
Total Capital (to Risk Weighted Assets):
 
 
 
 
 
 
 
 
Consolidated
 
$
2,877,949

 
15.13
%
 
$
2,851,099

 
16.49
%
BOKF, NA
 
2,296,451

 
12.13

 
2,329,670

 
13.53

Tier I Capital (to Risk Weighted Assets):
 
 
 
 
 
 
 
 
Consolidated
 
$
2,430,671

 
12.78
%
 
$
2,295,061

 
13.27
%
BOKF, NA
 
1,849,769

 
9.77

 
1,775,182

 
10.31

Tier I Capital (to Average Assets):
 
 
 
 
 
 
 
 
Consolidated
 
$
2,430,671

 
9.01
%
 
$
2,295,061

 
9.15
%
BOKF, NA
 
1,849,769

 
6.89

 
1,775,182

 
7.11

Accumulated Other Comprehensive Income (Loss) 
A rollforward of the components of accumulated other comprehensive income (loss) is included as follows (in thousands):
 
 
Unrealized Gain (Loss) on
 
 
 
 
 
 
Available for Sale Securities
 
Investment Securities Transferred from AFS
 
Employee Benefit Plans
 
Loss on Effective Cash Flow Hedges
 
Total
Balance, December 31, 2009
 
$
6,772

 
$
—

 
$
(16,473
)
 
$
(1,039
)
 
$
(10,740
)
Net change in unrealized gains (losses)
 
181,051

 
—

 
4,412

 
—

 
185,463

Other-than-temporary impairment losses recognized in earnings
 
27,809

 
—

 
—

 
—

 
27,809

Reclassification adjustment for net (gains) losses realized and included in earnings
 
(21,882
)
 
—

 
—

 
264

 
(21,618
)
Income tax expense (benefit)1
 
(71,256
)
 
—

 
(1,716
)
 
(103
)
 
(73,075
)
Balance, December 31, 2010
 
122,494

 
—

 
(13,777
)
 
(878
)
 
107,839

Net change in unrealized gains (losses)
 
45,593

 
—

 
1,694

 
—

 
47,287

Other-than-temporary impairment losses recognized in earnings
 
23,507

 
—

 
—

 
—

 
23,507

Transfer of net unrealized gain from AFS to investment securities
 
(12,999
)
 
12,999

 
—

 
—

 
—

Amortization of unrealized gain on investments securities transferred from AFS
 
—

 
(1,357
)
 
—

 
—

 
(1,357
)
Reclassification adjustment for net (gains) losses realized and included in earnings
 
(34,144
)
 
—

 
—

 
304

 
(33,840
)
Income tax expense (benefit)1
 
(8,711
)
 
(4,969
)
 
(659
)
 
(118
)
 
(14,457
)
Balance, December 31, 2011
 
135,740

 
6,673

 
(12,742
)
 
(692
)
 
128,979

Net change in unrealized gains (losses)
 
58,921

 
—

 
7,276

 
—

 
66,197

Other-than-temporary impairment losses recognized in earnings
 
7,351

 
—

 
—

 
—

 
7,351

Amortization of unrealized gain on investments securities transferred from AFS
 
—

 
(6,601
)
 
—

 
—

 
(6,601
)
Reclassification adjustment for net(gains) losses realized and included in earnings
 
(33,845
)
 
—

 
—

 
453

 
(33,392
)
Income tax benefit (expense)1
 
(12,614
)
 
3,006

 
(2,830
)
 
(176
)
 
(12,614
)
Balance, December 31, 2012
 
$
155,553

 
$
3,078

 
$
(8,296
)
 
$
(415
)
 
$
149,920


1 
Calculated using 39% effective tax rate.
Fair Value Measurements (Tables)
Fair Value Assets And Liabilities Measured On A Recurring Basis [Table Text Block] 
The fair value of financial assets and liabilities that are measured on a recurring basis are as follows as of December 31, 2012 (in thousands):
 
 
Total
 
Quoted Prices in Active Markets for Identical Instruments
 
Significant Other Observable Inputs
 
Significant Unobservable Inputs
Assets:
 
 
 
 
 
 
 
 
Trading securities:
 
 
 
 
 
 
 
 
U.S. Government agency debentures
 
$
16,545

 
$
—

 
$
16,545

 
$
—

U.S. agency residential mortgage-backed securities
 
86,361

 
—

 
86,361

 
—

Municipal and other tax-exempt securities
 
90,326

 
—

 
90,326

 
—

Other trading securities
 
20,870

 
—

 
20,870

 
—

Total trading securities
 
214,102

 
—

 
214,102

 
—

Available for sale securities:
 
 

 
 

 
 

 
 

U.S. Treasury
 
1,002

 
1,002

 
—

 
—

Municipal and other tax-exempt
 
87,142

 
—

 
46,439

 
40,702

U.S. agency residential mortgage-backed securities
 
9,889,821

 
—

 
9,889,821

 
—

Privately issued residential mortgage-backed securities
 
325,163

 
—

 
325,163

 
—

Commercial mortgage-backed securities guaranteed by U.S. government agencies
 
895,075

 
—

 
895,075

 
—

Other debt securities
 
36,389

 
—

 
30,990

 
5,399

Perpetual preferred stock
 
25,072

 
—

 
25,072

 
—

Equity securities and mutual funds
 
27,557

 
4,165

 
21,231

 
2,161

Total available for sale securities
 
11,287,221

 
5,167

 
11,233,791

 
48,262

Fair value option securities:
 
 
 
 
 
 
 
 
U.S. agency residential mortgage-backed securities
 
257,040

 
—

 
257,040

 
—

Corporate debt securities
 
26,486

 
—

 
26,486

 
—

Other securities
 
770

 
—

 
770

 
—

Total fair value option securities
 
284,296

 
—

 
284,296

 
—

Residential mortgage loans held for sale
 
293,762

 
—

 
293,762

 
—

Mortgage servicing rights1
 
100,812

 
—

 
—

 
100,812

Derivative contracts, net of cash margin2
 
338,106

 
11,597

3 
326,509

 
—

Other assets – private equity funds
 
28,169

 
—

 
—

 
28,169

Liabilities:
 
 

 
 

 
 

 
 

Derivative contracts, net of cash margin2
 
283,589

 
—

 
283,589

 
—

1 
A reconciliation of the beginning and ending fair value of mortgage servicing rights and disclosures of significant assumptions used to determine fair value are presented in Note 7, Mortgage Banking Activities.
2 
See Note 3 for detail of fair value of derivative contracts by contract type.
3 
Represents exchange-traded derivative contracts.
The fair value of financial assets and liabilities that are measured on a recurring basis are as follows as of December 31, 2011 (in thousands):
 
 
Total
 
Quoted Prices in Active Markets for Identical Instruments
 
Significant Other Observable Inputs
 
Significant Unobservable Inputs
Assets:
 
 
 
 
 
 
 
 
Trading securities:
 
 
 
 
 
 
 
 
U.S. Government agency debentures
 
$
22,203

 
$
—

 
$
22,203

 
$
—

U.S. agency residential mortgage-backed securities
 
12,379

 
—

 
12,379

 
—

Municipal and other tax-exempt securities
 
39,345

 
—

 
39,345

 
—

Other trading securities
 
2,873

 
—

 
2,696

 
177

Total trading securities
 
76,800

 
—

 
76,623

 
177

Available for sale securities:
 
 

 
 

 
 

 
 

U.S. Treasury
 
1,006

 
1,006

 
—

 
—

Municipal and other tax-exempt
 
68,837

 
—

 
26,484

 
42,353

U.S. agency residential mortgage-backed securities
 
9,588,177

 
—

 
9,588,177

 
—

Privately issued residential mortgage-backed securities
 
419,166

 
—

 
419,166

 
—

Other debt securities
 
36,495

 
—

 
30,595

 
5,900

Perpetual preferred stock
 
18,446

 
—

 
18,446

 
—

Equity securities and mutual funds
 
47,238

 
23,596

 
23,642

 
—

Total available for sale securities
 
10,179,365

 
24,602

 
10,106,510

 
48,253

Fair value option securities:
 
 
 
 
 
 
 
 
U.S. agency residential mortgage-backed securities
 
626,109

 
—

 
626,109

 
—

Corporate debt securities
 
25,117

 
—

 
25,117

 
—

Total fair value option securities
 
651,226

 
—

 
651,226

 
—

Residential mortgage loans held for sale
 
188,125

 
—

 
188,125

 
—

Mortgage servicing rights1
 
86,783

 
—

 
—

 
86,783

Derivative contracts, net of cash margin 2
 
293,859

 
457

3 
293,402

 
—

Other assets – private equity funds
 
30,902

 
—

 
—

 
30,902

Liabilities:
 
 

 
 

 
 

 
 

Derivative contracts, net of cash margin 2
 
236,522

 
—

 
236,522

 
—

1 
A reconciliation of the beginning and ending fair value of mortgage servicing rights and disclosures of significant assumptions used to determine fair value are presented in Note 7, Mortgage Banking Activities.
2 
See Note 3 for detail of fair value of derivative contracts by contract type.
3 
Represents exchange-traded derivative contracts.

Fair Value Assets Measured On Recurring Basis Significant Unobservable Inputs [Table Text Block] 
The following represents the changes related to assets measured at fair value on a recurring basis using significant unobservable inputs (in thousands):
 
 
Available for Sale Securities
 
 
 
 
Municipal and other tax-exempt
 
Other debt securities
 
Equity securities and mutual funds
 
Other assets – private equity funds
Balance, December 31, 2010
 
$
47,093

 
$
6,400

 
$
—

 
$
25,436

Purchases and capital calls
 
7,520

 
—

 
—

 
4,052

Redemptions and distributions
 
(10,625
)
 
(500
)
 
—

 
(3,903
)
Gain (loss) recognized in earnings:
 
 

 
 

 
—

 
 

Brokerage and trading revenue
 
(576
)
 
—

 
—

 
—

Gain (loss) on other assets, net
 
—

 
—

 
—

 
5,317

Gain on available for sale securities, net
 
21

 
—

 
—

 
—

Other-than-temporary impairment losses
 
(1,558
)
 
—

 
—

 
—

Other comprehensive (loss)
 
478

 
—

 
—

 
—

Balance, December 31, 2011
 
42,353

 
5,900

 
—

 
30,902

Transfer to Level 3 from Level 2
 
—

 
—

 
2,161

 
—

Purchases and capital calls
 
—

 
—

 
—

 
3,446

Redemptions and distributions
 
(988
)
 
(500
)
 
—

 
(9,819
)
Gain (loss) recognized in earnings:
 
 

 
 

 
 
 
 

Gain on other assets, net
 
—

 
—

 
—

 
3,640

Gain on available for sale securities, net
 
1

 
—

 
—

 
—

Other-than-temporary impairment losses
 
(642
)
 
—

 
—

 
—

Other comprehensive (loss)
 
(22
)
 
(1
)
 
—

 
—

Balance, December 31, 2012
 
$
40,702

 
$
5,399

 
$
2,161

 
$
28,169


Fair Value Inputs, Assets, Quantitative Information [Table Text Block] 
A summary of quantitative information about assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) as of December 31, 2012 follows (in thousands):
Quantitative Information about Level 3 Recurring Fair Value Measurements
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Par
Value
 
Amortized
Cost6
 
Fair
Value
 
Valuation Technique(s)
 
Unobservable Input
 
Range
(Weighted Average)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Available for sale securities
 
 
 
 
 
 
 
 
 
 
 
 
 
Municipal and other tax-exempt securities
 
 
 
 
 
 
 
 
 
 
 
 
 
Investment grade
 
$
28,570

 
$
28,473

 
$
28,318

 
Discounted cash flows
1 
Interest rate spread
 
1.00%-1.50% (1.25%)
2 
98.83%-99.43% (99.12%)
3 
Below investment grade
 
17,000

 
12,384

 
12,384

 
Discounted cash flows
1 
Interest rate spread
 
7.21%-9.83% (7.82%)
4 
72.79%-73.00% (72.85%)
3 
Total municipal and other tax-exempt securities
 
45,570

 
40,857

 
40,702

 
 
 
 
 
 
 
Other debt securities
 
5,400

 
5,400

 
5,399

 
Discounted cash flows
1 
Interest rate spread
 
1.65%-1.71% (1.70%)
5 
100% (100%)
3 
Equity securities and other mutual funds
 
N/A
 
2,161

 
2,161

 
Tangible book value per share of publicly traded financial institutions of similar size, less liquidity discount.
 
Peer group tangible book per share and liquidity discount
 
—
7 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Other assets - private equity funds
 
N/A
 
N/A
 
28,169

 
Net asset value reported by underlying fund
 
Net asset value reported by underlying fund
 
N/A
 
1 
Discounted cash flows developed using discount rates primarily based on reference to interest rate spreads for comparable securities of similar duration and credit rating as determined by the nationally-recognized rating agencies, adjusted for lack of trading volume
2 
Interest rate yields used to value investment grade tax-exempt securities represent a spread of 75 to 80 basis points over average yields for comparable tax-exempt securities.
3 
Represents fair value as a percentage of par value
4 
Interest rate yields determined using a spread of 700 basis points over comparable municipal securities of varying durations.
5 
Interest rate yields used to value investment grade taxable securities based on comparable short-term taxable securities which are generally yielding less than 1%.
6 
Amortized cost reduced by other-than-temporary impairments recorded in earnings. See Note 2 for additional discussion.
7 
Fair value of shares of a smaller privately-held financial institution were valued using the tangible book value per share of similarly sized financial institutions within the immediate geographical market with a discount of 20% due to the liquidity of the shares.

The fair value of these securities measured at fair value using significant unobservable inputs are sensitive primarily to changes in interest rate spreads. At December 31, 2012, for tax-exempt securities rated investment grade by all nationally-recognized rating agencies, a 100 basis point increase in the spreads over average yields for comparable securities would result in an additional decrease in the fair value of $279 thousand. For taxable securities rated investment grade by all nationally-recognized rating agencies, a 100 basis point increase in the spreads over average yield for comparable securities would result in an additional decrease in the fair value of $52 thousand. For municipal and other tax-exempt securities rated below investment grade by at least one of the nationally-recognized rating agencies, a 100 basis point increase in the spread over average yields for comparable securities would result in an additional decrease in the fair value of these securities of $362 thousand.





A summary of quantitative information about Recurring Fair Value Measurements based on Significant Unobservable Inputs (Level 3) as of December 31, 2011 follows (in thousands):
Quantitative Information about Level 3 Recurring Fair Value Measurements
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Par
Value
 
Amortized
Cost6
 
Fair
Value
 
Valuation Technique(s)
 
Unobservable Input
 
Range
(Weighted Average)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Available for sale securities
 
 
 
 
 
 
 
 
 
 
 
 
 
Municipal and other tax-exempt securities
 
 
 
 
 
 
 
 
 
 
 
 
 
Investment grade
 
$
29,200

 
$
29,466

 
$
29,327

 
Discounted cash flows1
 
Interest rate spread
 
1.00%-1.50% (1.25%)
2 
98.79%-99.60% (99.16%)
3 
Below investment grade
 
17,000

 
13,026

 
13,026

 
Discounted cash flows1
 
Interest rate spread
 
6.25%-9.58% (6.93%)
4 
76.45%-76.99% (76.62%)
3 
Total municipal and other tax-exempt securities
 
46,200

 
42,492

 
42,353

 
 
 
 
 
 
 
Other debt securities
 
5,900

 
5,900

 
5,900

 
Discounted cash flows1
 
Interest rate spread
 
1.60%-1.80% (1.76%)
5 
100% (100%)
3 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Other assets - private equity funds
 
N/A
 
N/A
 
30,902

 
Net asset value reported by underlying fund
 
Net asset value reported by underlying fund
 
N/A
 
1 
Discounted cash flows developed using discount rates primarily based on reference to interest rate spreads for comparable securities of similar duration and credit rating as determined by the nationally-recognized rating agencies, adjusted for lack of trading volume
2 
Interest rate yields used to value investment grade tax-exempt securities represent a spread of 75 to 80 basis points over average yields for comparable tax-exempt securities.
3 
Represents fair value as a percentage of par value
4 
Interest rate yields determined using a spread of 600 basis points over comparable municipal securities of varying durations.
5 
Interest rate yields used to value investment grade taxable securities based on comparable short-term taxable securities which are generally yielding less than 1%.
6 
Amortized cost reduced by other-than-temporary impairments recorded in earnings. See Note 2 for additional discussion.

A summary of quantitative information about Non-recurring Fair Value Measurements based on Significant Unobservable Inputs (Level 3) as of December 31, 2012 follows (in thousands):
Quantitative Information about Level 3 Non-recurring Fair Value Measurements
 
 
Fair Value
 
Valuation Technique(s)
 
Unobservable Input
 
Range
(Weighted Average)
 
 
 
 
 
 
 
 
 
Impaired loans
 
$
3,891

 
Appraised value, as adjusted
 
Broker quotes and management's knowledge of industry and collateral.
 
N/A
Real estate and other repossessed assets
 
4,421

 
Listing value, less cost to sell
 
Marketability adjustments off appraised value
 
56%-85% (80%)1

1 
Marketability adjustments includes consideration of estimated costs to sell which is approximately 15% of the fair value. In addition, $345 thousand of real estate and other repossessed assets at December 31, 2012 are based on uncorroborated expert opinions or management's knowledge of the collateral or industry and do not have an independently appraised value.


A summary of quantitative information about Non-recurring Fair Value Measurements based on Significant Unobservable Inputs (Level 3) as of December 31, 2011 follows (in thousands):
Quantitative Information about Level 3 Non-recurring Fair Value Measurements
 
 
Fair Value
 
Valuation Technique(s)
 
Unobservable Input
 
Range
(Weighted Average)
 
 
 
 
 
 
 
 
 
Impaired loans
 
$
1,447

 
Appraised value, as adjusted
 
Broker quotes and management's knowledge of industry and collateral.
 
N/A
Real estate and other repossessed assets
 
$
13,100

 
Listing value, less cost to sell
 
Marketability adjustments off appraised value
 
58%-85%(76%)1
1 
Marketability adjustments includes consideration of estimated costs to sell which is approximately 15% of the fair value. In addition, $2.4 million of real estate and other repossessed assets at December 31, 2011 are based on uncorroborated expert opinions or management's knowledge of the collateral or industry and do not have an independently appraised value.
Fair Value Assets Measured on Nonrecurring Basis [Table Text Block] 
The following represents the carrying value of assets measured at fair value on a non-recurring basis and related losses recorded during the year. The carrying value represents only those assets with the balance sheet date for which the fair value was adjusted during the year:
 
Carrying Value at December 31, 2012
 
Fair Value Adjustments for the Year Ended December 31, 2012 Recognized in:
 
Quoted Prices
in Active Markets for Identical Instruments
 
Significant
Other
Observable
Inputs
 
Significant
Unobservable
Inputs
 
Gross charge-offs against allowance for loan losses
 
Net losses and expenses of repossessed assets, net
Impaired loans
$
—

 
$
21,589

 
$
3,891

 
$
11,615

 
$
—

Real estate and other repossessed assets
—

 
39,077

 
4,421

 
—

 
15,954

 
 
Carrying Value at December 31, 2011
 
Fair Value Adjustments for the Year Ended December 31, 2011 Recognized in:
 
Quoted Prices
in Active Markets for Identical Instruments
 
Significant
Other
Observable
Inputs
 
Significant
Unobservable
Inputs
 
Gross charge-offs against allowance for loan losses
 
Net losses and expenses of repossessed assets, net
Impaired loans
$
—

 
$
52,421

 
$
1,447

 
$
13,829

 
$
—

Real estate and other repossessed assets
—

 
57,160

 
13,100

 
—

 
14,077

Fair Value of Financial Instruments [Table Text Block] 
The following table presents the carrying values and estimated fair values of all financial instruments, including those financial assets and liabilities that are not measured and reported at fair value on a recurring basis or non-recurring basis as of December 31, 2012 (dollars in thousands):
 
 
Carrying
Value
 
Range of
Contractual
Yields
 
Average
Re-pricing
(in years)
 
Discount
Rate
 
Estimated
Fair
Value
Cash and cash equivalents
 
$
1,286,239

 
 
 
 
 
 
 
$
1,286,239

Trading securities:
 
 
 
 
 
 
 
 
 
 
U.S. Government agency obligations
 
16,545

 
 
 
 
 
 
 
16,545

U.S. agency residential mortgage-backed securities
 
86,361

 
 
 
 
 
 
 
86,361

Municipal and other tax-exempt securities
 
90,326

 
 
 
 
 
 
 
90,326

Other trading securities
 
20,870

 
 
 
 
 
 
 
20,870

Total trading securities
 
214,102

 
 
 
 
 
 
 
214,102

Investment securities:
 
 

 
 
 
 
 
 
 
 

Municipal and other tax-exempt
 
232,700

 
 
 
 
 
 
 
235,940

U.S. agency residential mortgage-backed securities
 
82,767

 
 
 
 
 
 
 
85,943

Other debt securities
 
184,067

 
 
 
 
 
 
 
206,575

Total investment securities
 
499,534

 
 
 
 
 
 
 
528,458

Available for sale securities:
 
 

 
 
 
 
 
 
 
 

U.S. Treasury
 
1,002

 
 
 
 
 
 
 
1,002

Municipal and other tax-exempt
 
87,142

 
 
 
 
 
 
 
87,142

U.S. agency residential mortgage-backed securities
 
9,889,821

 
 
 
 
 
 
 
9,889,821

Privately issued residential mortgage-backed securities
 
325,163

 
 
 
 
 
 
 
325,163

Commercial mortgage-backed securities guaranteed by U.S. government agencies
 
895,075

 
 
 
 
 
 
 
895,075

Other debt securities
 
36,389

 
 
 
 
 
 
 
36,389

Perpetual preferred stock
 
25,072

 
 
 
 
 
 
 
25,072

Equity securities and mutual funds
 
27,557

 
 
 
 
 
 
 
27,557

Total available for sale securities
 
11,287,221

 
 
 
 
 
 
 
11,287,221

Fair value option securities:
 
 
 
 
 
 
 
 
 
 
U.S. agency residential mortgage-backed securities
 
257,040

 
 
 
 
 
 
 
257,040

Corporate debt securities
 
26,486

 
 
 
 
 
 
 
26,486

      Other securities
 
770

 
 
 
 
 
 
 
770

Total fair value option securities
 
284,296

 
 
 
 
 
 
 
284,296

Residential mortgage loans held for sale
 
293,762

 
 
 
 
 
 
 
293,762

Loans:
 
 

 
 
 
 
 
 
 
 

Commercial
 
7,641,912

 
0.21 - 30.00
 
0.69

 
0.51 - 3.59
 
7,606,505

Commercial real estate
 
2,228,999

 
0.21 - 18.00
 
0.92

 
1.26 - 3.18
 
2,208,217

Residential mortgage
 
2,045,040

 
0.38 - 18.00
 
3.34

 
0.86 - 3.09
 
2,110,773

Consumer
 
395,505

 
0.38 - 21.00
 
0.32

 
1.37 - 3.60
 
388,748

Total loans
 
12,311,456

 
 
 
 

 
 
 
12,314,243

Allowance for loan losses
 
(215,507
)
 
 
 
 

 
 
 
—

Net loans
 
12,095,949

 
 
 
 

 
 
 
12,314,243

Mortgage servicing rights
 
100,812

 
 
 
 

 
 
 
100,812

Derivative instruments with positive fair value, net of cash margin
 
338,106

 
 
 
 

 
 
 
338,106

Other assets – private equity funds
 
28,169

 
 
 
 

 
 
 
28,169

Deposits with no stated maturity
 
18,211,068

 
 
 
 

 
 
 
18,211,068

Time deposits
 
2,967,992

 
0.01 - 9.64
 
2.15

 
0.80 - 1.15
 
3,037,708

Other borrowings
 
2,706,221

 
0.09 - 5.25
 
—

 
0.09 - 2.67
 
2,696,574

Subordinated debentures
 
347,633

 
1.00 - 5.00
 
3.56

 
2.40%
 
345,675

Derivative instruments with negative fair value, net of cash margin
 
283,589

 
 
 
 

 
 
 
283,589

The following table presents the carrying values and estimated fair values of all financial instruments, including those financial assets and liabilities that are not measured and reported at fair value on a recurring basis or non-recurring basis as of December 31, 2011 (dollars in thousands):
 
 
Carrying
Value
 
Range of
Contractual
Yields
 
Average
Re-pricing
(in years)
 
Discount
Rate
 
Estimated
Fair
Value
Cash and cash equivalents
 
$
986,365

 
 
 
 
 
 
 
$
986,365

Trading securities:
 
 
 
 
 
 
 
 
 
 
Obligations of the U.S. government
 
22,203

 
 
 
 
 
 
 
22,203

U.S. agency residential mortgage-backed securities
 
12,379

 
 
 
 
 
 
 
12,379

Municipal and other tax-exempt securities
 
39,345

 
 
 
 
 
 
 
39,345

Other trading securities
 
2,873

 
 
 
 
 
 
 
2,873

Total trading securities
 
76,800

 
 
 
 
 
 
 
76,800

Investment securities:
 
 

 
 
 
 
 
 
 
 

Municipal and other tax-exempt
 
128,697

 
 
 
 
 
 
 
133,670

U.S. agency residential mortgage-backed securities
 
121,704

 
 
 
 
 
 
 
120,536

Other debt securities
 
188,835

 
 
 
 
 
 
 
208,451

Total investment securities
 
439,236

 
 
 
 
 
 
 
462,657

Available for sale securities:
 
 

 
 
 
 
 
 
 
 

U.S. Treasury
 
1,006

 
 
 
 
 
 
 
1,006

Municipal and other tax-exempt
 
68,837

 
 
 
 
 
 
 
68,837

U.S. agency residential mortgage-backed securities
 
9,588,177

 
 
 
 
 
 
 
9,588,177

Privately issued residential mortgage-backed securities
 
419,166

 
 
 
 
 
 
 
419,166

Other debt securities
 
36,495

 
 
 
 
 
 
 
36,495

Perpetual preferred stock
 
18,446

 
 
 
 
 
 
 
18,446

Equity securities and mutual funds
 
47,238

 
 
 
 
 
 
 
47,238

Total available for sale securities
 
10,179,365

 
 
 
 
 
 
 
10,179,365

Fair value option securities:
 
 
 
 
 
 
 
 
 
 
U.S. agency residential mortgage-backed securities
 
626,109

 
 
 
 
 
 
 
626,109

Corporate debt securities
 
25,117

 
 
 
 
 
 
 
25,117

Total fair value option securities
 
651,226

 
 
 
 
 
 
 
651,226

Residential mortgage loans held for sale
 
188,125

 
 
 
 
 
 
 
188,125

Loans:
 
 

 
 
 
 

 
 

 
 

Commercial
 
6,571,454

 
0.25 - 30.00
 
0.57

 
0.63 - 3.85

 
6,517,795

Commercial real estate
 
2,279,909

 
0.38 - 18.00
 
1.26

 
0.28 - 3.51

 
2,267,375

Residential mortgage
 
1,970,461

 
0.38 - 18.00
 
3.26

 
1.14 - 3.70

 
2,034,898

Consumer
 
447,919

 
0.38 - 21.00
 
0.42

 
1.88 - 3.88

 
436,490

Total loans
 
11,269,743

 
 
 
 

 
 

 
11,256,558

Allowance for loan losses
 
(253,481
)
 
 
 
 

 
 

 
—

Net loans
 
11,016,262

 
 
 
 

 
 

 
11,256,558

Mortgage servicing rights
 
86,783

 
 
 
 

 
 

 
86,783

Derivative instruments with positive fair value, net of cash margin
 
293,859

 
 
 
 

 
 

 
293,859

Other assets – private equity funds
 
30,902

 
 
 
 

 
 

 
30,902

Deposits with no stated maturity
 
15,380,598

 
 
 
 

 
 

 
15,380,598

Time deposits
 
3,381,982

 
0.01 - 9.64
 
2.07

 
1.02 - 1.43

 
3,441,610

Other borrowings
 
2,370,867

 
0.25 - 6.58
 
—

 
0.04 - 2.76

 
2,369,224

Subordinated debentures
 
398,881

 
5.19 - 5.82
 
1.44

 
3.29
%
 
411,243

Derivative instruments with negative fair value, net of cash margin
 
236,522

 
 
 
 

 
 

 
236,522


Parent Company Only Financial Statements Parent Company Only Financial Statements (Tables)
Schedule of Condensed Financial Statements [Table Text Block]
Summarized financial information for BOK Financial – Parent Company Only follows:

Balance Sheets
(In thousands)
 
December 31,
 
 
2012
 
2011
Assets
 
 
 
 
Cash and cash equivalents
 
$
457,514

 
$
386,695

Available for sale securities
 
44,881

 
40,766

Investment in subsidiaries
 
2,464,729

 
2,317,900

Other assets
 
4,324

 
8,682

Total assets
 
$
2,971,448

 
$
2,754,043

 
 
 
 
 
Liabilities and Shareholders’ Equity
 
 
 
 
Other liabilities
 
$
13,588

 
$
3,575

Total liabilities
 
13,588

 
3,575

Shareholders’ equity:
 
 
 
 
Common stock
 
4

 
4

Capital surplus
 
859,278

 
818,817

Retained earnings
 
2,137,541

 
1,953,332

Treasury stock
 
(188,883
)
 
(150,664
)
Accumulated other comprehensive income
 
149,920

 
128,979

Total shareholders’ equity
 
2,957,860

 
2,750,468

Total liabilities and shareholders’ equity
 
$
2,971,448

 
$
2,754,043




Statements of Earnings
(In thousands)
 
Year Ended December 31,
 
 
2012
 
2011
 
2010
Dividends, interest and fees received from subsidiaries
 
$
275,330

 
$
270,474

 
$
280,125

Other revenue
 
2,295

 
2,128

 
1,883

Other-than-temporary impairment losses recognized in earnings
 
(1,099
)
 
(2,098
)
 
(1,679
)
Total revenue
 
276,526

 
270,504

 
280,329

Interest expense
 
269

 
354

 
507

Professional fees and services
 
765

 
538

 
795

Other operating expense
 
3,099

 
7,688

 
(47
)
Total expense
 
4,133

 
8,580

 
1,255

Income before taxes and equity in undistributed income of subsidiaries
 
272,393

 
261,924

 
279,074

Federal and state income tax
 
(1,706
)
 
(3,169
)
 
415

Income before equity in undistributed income of subsidiaries
 
274,099

 
265,093

 
278,659

Equity in undistributed income of subsidiaries
 
77,092

 
20,782

 
(31,905
)
Net income attributable to BOK Financial Corp. shareholders
 
$
351,191

 
$
285,875

 
$
246,754


Statements of Cash Flows
(In thousands)
 
Year Ended December 31,
 
 
2012
 
2011
 
2010
Cash flows from operating activities:
 
 
 
 
 
 
Net income
 
$
351,191

 
$
285,875

 
$
246,754

Adjustments to reconcile net income to net cash provided by operating activities:
 
 
 
 
 
 
Equity in undistributed income of subsidiaries
 
(77,092
)
 
(20,782
)
 
31,905

Tax benefit (expense) on exercise of stock options
 
120

 
659

 
(425
)
Change in other assets
 
4,237

 
15,249

 
20,713

Change in other liabilities
 
(5,085
)
 
(18,884
)
 
(20,216
)
Net cash provided by operating activities
 
273,371

 
262,117

 
278,731

Cash flows from investing activities:
 
 
 
 
 
 
Purchases of available for sale securities
 
(5,343
)
 
(3,797
)
 
(10,669
)
Sales of available for sale securities
 
4,781

 
16,500

 
—

Investment in subsidiaries
 
(9,100
)
 
(7,250
)
 
(21,692
)
Acquisitions, net of cash acquired
 
(20,000
)
 
—

 
—

Net cash provided by (used in) investing activities
 
(29,662
)
 
5,453

 
(32,361
)
Cash flows from financing activities:
 
 
 
 
 
 
Issuance of common and treasury stock, net
 
14,650

 
14,541

 
8,552

Dividends paid
 
(166,982
)
 
(76,423
)
 
(66,557
)
Repurchase of common stock
 
(20,558
)
 
(26,446
)
 
—

Net cash used in financing activities
 
(172,890
)
 
(88,328
)
 
(58,005
)
Net increase in cash and cash equivalents
 
70,819

 
179,242

 
188,365

Cash and cash equivalents at beginning of period
 
386,695

 
207,453

 
19,088

Cash and cash equivalents at end of period
 
$
457,514

 
$
386,695

 
$
207,453

Cash paid for interest
 
$
269

 
$
354

 
$
507

Derivatives, Fair Value of Derivatives Contracts (Details) (USD $)
Dec. 31, 2012
Dec. 31, 2011
Derivative Asset, Fair Value, Net [Abstract]
 
 
Derivative Asset, Fair Value, Net Asset
$ 338,106,000 
$ 293,859,000 
Derivative Liability, Fair Value, Net [Abstract]
 
 
Derivative Liability, Fair Value, Net Liability
283,589,000 
236,522,000 
Increase in cash margin obligation for derivative holdings with a decrease in credit rating from A1 to below investment grade
35,000,000 
 
Not Designated as Hedging Instrument [Member]
 
 
Notional Amount of Derivatives [Abstract]
 
 
Derivative Asset, Notional Amount
16,188,105,000 1
12,417,696,000 1
Derivative Liability, Notional Amount
16,547,182,000 1
12,579,110,000 1
Derivative Asset, Fair Value, Net [Abstract]
 
 
Derivative Asset, Fair Value, Gross Asset
404,875,000 
437,878,000 
Derivative Asset, Fair Value, Net Asset
338,106,000 2
293,859,000 3
Derivative Liability, Fair Value, Net [Abstract]
 
 
Derivative Liability, Fair Value, Gross Liability
396,263,000 
442,563,000 
Derivative Liability, Fair Value, Net Liability
283,589,000 2
236,522,000 3
Not Designated as Hedging Instrument [Member] |
TBA Residential Mortgage-Backed Securities Contracts [Member]
 
 
Notional Amount of Derivatives [Abstract]
 
 
Derivative Asset, Notional Amount
12,850,805,000 1 4
9,118,627,000 1 4
Derivative Liability, Notional Amount
13,239,078,000 1 4
9,051,627,000 1 4
Derivative Asset, Fair Value, Net [Abstract]
 
 
Derivative Asset, Fair Value, Gross Asset
46,113,000 4
101,189,000 4
Derivative Asset, Fair Value, Net Asset
30,457,000 2 4
68,519,000 3 4
Derivative Liability, Fair Value, Net [Abstract]
 
 
Derivative Liability, Fair Value, Gross Liability
43,064,000 4
99,211,000 4
Derivative Liability, Fair Value, Net Liability
27,408,000 2 4
66,541,000 3 4
Not Designated as Hedging Instrument [Member] |
Interest Rate Swap Contracts [Member]
 
 
Notional Amount of Derivatives [Abstract]
 
 
Derivative Asset, Notional Amount
1,319,827,000 1 4
1,272,617,000 1 4
Derivative Liability, Notional Amount
1,319,827,000 1 4
1,272,617,000 1 4
Derivative Asset, Fair Value, Net [Abstract]
 
 
Derivative Asset, Fair Value, Gross Asset
72,201,000 4
81,261,000 4
Derivative Asset, Fair Value, Net Asset
72,201,000 2 4
81,261,000 3 4
Derivative Liability, Fair Value, Net [Abstract]
 
 
Derivative Liability, Fair Value, Gross Liability
72,724,000 4
81,891,000 4
Derivative Liability, Fair Value, Net Liability
72,724,000 2 4
81,891,000 3 4
Not Designated as Hedging Instrument [Member] |
Energy Contracts [Member]
 
 
Notional Amount of Derivatives [Abstract]
 
 
Derivative Asset, Notional Amount
1,346,780,000 1
1,554,400,000 1
Derivative Liability, Notional Amount
1,334,349,000 1
1,799,367,000 1
Derivative Asset, Fair Value, Net [Abstract]
 
 
Derivative Asset, Fair Value, Gross Asset
82,349,000 
158,625,000 
Derivative Asset, Fair Value, Net Asset
37,864,000 2
62,945,000 3
Derivative Liability, Fair Value, Net [Abstract]
 
 
Derivative Liability, Fair Value, Gross Liability
83,654,000 
171,050,000 
Derivative Liability, Fair Value, Net Liability
39,169,000 2
75,370,000 3
Not Designated as Hedging Instrument [Member] |
Agriculture Contracts [Member]
 
 
Notional Amount of Derivatives [Abstract]
 
 
Derivative Asset, Notional Amount
212,434,000 1
146,252,000 1
Derivative Liability, Notional Amount
212,135,000 1
148,924,000 1
Derivative Asset, Fair Value, Net [Abstract]
 
 
Derivative Asset, Fair Value, Gross Asset
3,638,000 
4,761,000 
Derivative Asset, Fair Value, Net Asset
474,000 2
782,000 3
Derivative Liability, Fair Value, Net [Abstract]
 
 
Derivative Liability, Fair Value, Gross Liability
3,571,000 
4,680,000 
Derivative Liability, Fair Value, Net Liability
407,000 2
701,000 3
Not Designated as Hedging Instrument [Member] |
Foreign Exchange Contracts [Member]
 
 
Notional Amount of Derivatives [Abstract]
 
 
Derivative Asset, Notional Amount
180,318,000 1
73,153,000 1
Derivative Liability, Notional Amount
179,852,000 1
72,928,000 1
Derivative Asset, Fair Value, Net [Abstract]
 
 
Derivative Asset, Fair Value, Gross Asset
180,318,000 
73,153,000 
Derivative Asset, Fair Value, Net Asset
180,318,000 2
73,153,000 3
Derivative Liability, Fair Value, Net [Abstract]
 
 
Derivative Liability, Fair Value, Gross Liability
179,852,000 
72,928,000 
Derivative Liability, Fair Value, Net Liability
179,852,000 2
72,928,000 3
Not Designated as Hedging Instrument [Member] |
Equity Swap Contracts [Member]
 
 
Notional Amount of Derivatives [Abstract]
 
 
Derivative Asset, Notional Amount
211,941,000 1
208,647,000 1
Derivative Liability, Notional Amount
211,941,000 1
208,647,000 1
Derivative Asset, Fair Value, Net [Abstract]
 
 
Derivative Asset, Fair Value, Gross Asset
12,593,000 
12,508,000 
Derivative Asset, Fair Value, Net Asset
12,593,000 2
12,508,000 3
Derivative Liability, Fair Value, Net [Abstract]
 
 
Derivative Liability, Fair Value, Gross Liability
12,593,000 
12,508,000 
Derivative Liability, Fair Value, Net Liability
12,593,000 2
12,508,000 3
Not Designated as Hedging Instrument [Member] |
Customer Derivatives Before Cash Collateral [Member]
 
 
Notional Amount of Derivatives [Abstract]
 
 
Derivative Asset, Notional Amount
16,122,105,000 1
12,373,696,000 1
Derivative Liability, Notional Amount
16,497,182,000 1
12,554,110,000 1
Derivative Asset, Fair Value, Net [Abstract]
 
 
Derivative Asset, Fair Value, Gross Asset
397,212,000 
431,497,000 
Derivative Asset, Fair Value, Net Asset
333,907,000 2
299,168,000 3
Derivative Liability, Fair Value, Net [Abstract]
 
 
Derivative Liability, Fair Value, Gross Liability
395,458,000 
442,268,000 
Derivative Liability, Fair Value, Net Liability
332,153,000 2
309,939,000 3
Not Designated as Hedging Instrument [Member] |
Cash Collateral [Member]
 
 
Notional Amount of Derivatives [Abstract]
 
 
Derivative Asset, Notional Amount
0 1
0 1
Derivative Liability, Notional Amount
0 1
0 1
Derivative Asset, Fair Value, Net [Abstract]
 
 
Derivative Asset, Fair Value, Gross Asset
0 
0 
Derivative Asset, Fair Value, Net Asset
(3,464,000)2
(11,690,000)3
Derivative Liability, Fair Value, Net [Abstract]
 
 
Derivative Liability, Fair Value, Gross Liability
0 
0 
Derivative Liability, Fair Value, Net Liability
(49,369,000)2
(73,712,000)3
Not Designated as Hedging Instrument [Member] |
Total Customer Derivatives [Member]
 
 
Notional Amount of Derivatives [Abstract]
 
 
Derivative Asset, Notional Amount
16,122,105,000 1
12,373,696,000 1
Derivative Liability, Notional Amount
16,497,182,000 1
12,554,110,000 1
Derivative Asset, Fair Value, Net [Abstract]
 
 
Derivative Asset, Fair Value, Gross Asset
397,212,000 
431,497,000 
Derivative Asset, Fair Value, Net Asset
330,443,000 2
287,478,000 3
Derivative Liability, Fair Value, Net [Abstract]
 
 
Derivative Liability, Fair Value, Gross Liability
395,458,000 
442,268,000 
Derivative Liability, Fair Value, Net Liability
282,784,000 2
236,227,000 3
Not Designated as Hedging Instrument [Member] |
Interest Rate Risk Management Program [Member]
 
 
Notional Amount of Derivatives [Abstract]
 
 
Derivative Asset, Notional Amount
66,000,000 1
44,000,000 1
Derivative Liability, Notional Amount
50,000,000 1
25,000,000 1
Derivative Asset, Fair Value, Net [Abstract]
 
 
Derivative Asset, Fair Value, Gross Asset
7,663,000 
6,381,000 
Derivative Asset, Fair Value, Net Asset
7,663,000 2
6,381,000 3
Derivative Liability, Fair Value, Net [Abstract]
 
 
Derivative Liability, Fair Value, Gross Liability
805,000 
295,000 
Derivative Liability, Fair Value, Net Liability
805,000 2
295,000 3
Change in the fair value of mortgage servicing rights [Member] |
Not Designated as Hedging Instrument [Member] |
Interest Rate Risk Management Program [Member]
 
 
Notional Amount of Derivatives [Abstract]
 
 
Residential Mortgage Derivatives Notional Amount
$ 91,000,000 1
 
Significant Accounting Policies Goodwill and Intangible Assets (Details)
12 Months Ended
Dec. 31, 2012
Core Deposits [Member]
 
Acquired Finite-Lived Intangible Assets [Line Items]
 
Finite-Lived Intangible Asset, Weighted Average Useful Life
5 years 
Minimum [Member] |
Other Intangible Assets [Member]
 
Acquired Finite-Lived Intangible Assets [Line Items]
 
Finite-Lived Intangible Asset, Useful Life
5 years 
Maximum [Member] |
Other Intangible Assets [Member]
 
Acquired Finite-Lived Intangible Assets [Line Items]
 
Finite-Lived Intangible Asset, Useful Life
20 years 
Derivatives, Derivatives Instruments Gain (Loss) in Income Statement (Details) (Not Designated as Hedging Instrument [Member], USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Trading Activity, Gains and Losses, Net [Line Items]
 
 
 
Brokergage and Trading Revenue
$ 13,693 
$ 5,314 
$ 11,739 
Derivative Gain (Loss) on Derivative, Net [Abstract]
 
 
 
Gain (Loss) on Derivatives, Net
(301)
2,526 
3,032 
TBA Residential Mortgage-Backed Securities Contracts [Member]
 
 
 
Trading Activity, Gains and Losses, Net [Line Items]
 
 
 
Brokergage and Trading Revenue
1,070 
(4,047)
1,685 
Derivative Gain (Loss) on Derivative, Net [Abstract]
 
 
 
Gain (Loss) on Derivatives, Net
0 
0 
0 
Interest Rate Swap Contracts [Member]
 
 
 
Trading Activity, Gains and Losses, Net [Line Items]
 
 
 
Brokergage and Trading Revenue
3,458 
3,193 
1,099 
Derivative Gain (Loss) on Derivative, Net [Abstract]
 
 
 
Gain (Loss) on Derivatives, Net
0 
   
0 
Energy Commodity [Member]
 
 
 
Trading Activity, Gains and Losses, Net [Line Items]
 
 
 
Brokergage and Trading Revenue
8,171 
5,262 
7,951 
Derivative Gain (Loss) on Derivative, Net [Abstract]
 
 
 
Gain (Loss) on Derivatives, Net
0 
0 
0 
Agricultural Contracts [Member]
 
 
 
Trading Activity, Gains and Losses, Net [Line Items]
 
 
 
Brokergage and Trading Revenue
382 
341 
629 
Derivative Gain (Loss) on Derivative, Net [Abstract]
 
 
 
Gain (Loss) on Derivatives, Net
0 
0 
0 
Foreign Exchange [Member]
 
 
 
Trading Activity, Gains and Losses, Net [Line Items]
 
 
 
Brokergage and Trading Revenue
612 
565 
375 
Derivative Gain (Loss) on Derivative, Net [Abstract]
 
 
 
Gain (Loss) on Derivatives, Net
0 
0 
0 
Equity Swap [Member]
 
 
 
Trading Activity, Gains and Losses, Net [Line Items]
 
 
 
Brokergage and Trading Revenue
0 
0 
0 
Derivative Gain (Loss) on Derivative, Net [Abstract]
 
 
 
Gain (Loss) on Derivatives, Net
0 
0 
0 
Customer Derivative Trading [Member]
 
 
 
Trading Activity, Gains and Losses, Net [Line Items]
 
 
 
Brokergage and Trading Revenue
13,693 
5,314 
11,739 
Derivative Gain (Loss) on Derivative, Net [Abstract]
 
 
 
Gain (Loss) on Derivatives, Net
0 
0 
0 
Interest Rate Risk Management Trading New [Member]
 
 
 
Trading Activity, Gains and Losses, Net [Line Items]
 
 
 
Brokergage and Trading Revenue
0 
0 
0 
Derivative Gain (Loss) on Derivative, Net [Abstract]
 
 
 
Gain (Loss) on Derivatives, Net
$ (301)
$ 2,526 
$ 3,032 
Significant Accounting Policies Cash Equivalents (Details)
12 Months Ended
Dec. 31, 2012
Cash Equivalents [Abstract]
 
Maturity of Federal Funds Sold Considered Cash Equivalents
1 day 
Maturity of Resell Agreement Considered Cash Equivalents, Minimum
1 day 
Maturity of Resell Agreements Considered Cash Equivalents, Maximum
30 days 
Significant Accounting Policies Derivative Instruments (Details)
12 Months Ended
Dec. 31, 2012
Derivative Instruments [Abstract]
 
Effective Fair Value Hedge, Fair Value Adjustment of Interest Rate Swap to Cumulative Change in Fair Value of Hedged Item, Minimum
80.00% 
Effective Fair Value Hedge, Fair Value Adjustment of Interest Rate Swap to Cumulative Change in Fair Value of Hedged Item, Maximum
120.00% 
Significant Accounting Policies Loans (Details)
12 Months Ended
Dec. 31, 2012
Loans [Abstract]
 
Loans, Number of Days Past Due for a Non-Risk Graded Loan to be Placed on Nonaccruing Status
90 days 
Loans, Number of Days After Notification of Chapter 7 Bankruptcy Non-Risk Graded Loan is Placed on Nonaccruing Status
60 days 
Minimum No of Days After Which Past Due Non-Risk Graded Loans Are Charged Off
60 days 
Max No of Days After Which Past Due Non-Risk Graded Loans Are Charged Off
180 days 
Loans, Number of Days After Notification of Chapter 7 Bankruptcy Non-Risk Graded Loan is Charged Off
60 days 
Significant Accounting Policies Premises and Equipment (Details)
12 Months Ended
Dec. 31, 2012
Building and Improvements [Member] |
Minimum [Member]
 
Premises and Equipment [Line Items]
 
Property, Plant and Equipment, Useful Life
5 years 
Building and Improvements [Member] |
Maximum [Member]
 
Premises and Equipment [Line Items]
 
Property, Plant and Equipment, Useful Life
40 years 
Software and Software Development Costs [Member] |
Minimum [Member]
 
Premises and Equipment [Line Items]
 
Property, Plant and Equipment, Useful Life
3 years 
Software and Software Development Costs [Member] |
Maximum [Member]
 
Premises and Equipment [Line Items]
 
Property, Plant and Equipment, Useful Life
7 years 
Furniture and Equipment [Member] |
Minimum [Member]
 
Premises and Equipment [Line Items]
 
Property, Plant and Equipment, Useful Life
3 years 
Furniture and Equipment [Member] |
Maximum [Member]
 
Premises and Equipment [Line Items]
 
Property, Plant and Equipment, Useful Life
10 years 
Significant Accounting Policies Employee Benefit Plans (Details)
12 Months Ended
Dec. 31, 2012
Employee Benefits [Abstract]
 
Amortization Period for Unrecognized Prior Service Cost Net Gains and Losses
4 years 
Significant Accounting Policies Stock Compensation (Details)
1 Months Ended 12 Months Ended
Jan. 31, 2013
Dec. 31, 2012
Stock Options [Member]
 
 
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
 
 
Vesting period (in years)
 
7 years 
Non-vested Common Stock [Member]
 
 
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
 
 
Vesting period (in years)
3 years 
5 years 
Prior to 2013 [Member] |
Non-vested Common Stock [Member]
 
 
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
 
 
Vesting period (in years)
 
5 years 
2013 Plan [Member] |
Non-vested Common Stock [Member]
 
 
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
 
 
Vesting period (in years)
 
3 years 
Share-based Compensation Arrangement by Share-based Payment Award, Award Required Holding Period
 
2 years 
Trading Securities (Details) (USD $)
Dec. 31, 2012
Dec. 31, 2011
Schedule of Trading Securities [Line Items]
 
 
Trading Securities, Fair Value
$ 214,102,000 
$ 76,800,000 
Trading Securities, Net Unrealized Gains (Losses)
151,000 
783,000 
US Government Agency Obligations [Member]
 
 
Schedule of Trading Securities [Line Items]
 
 
Trading Securities, Fair Value
16,545,000 
22,203,000 
Trading Securities, Net Unrealized Gains (Losses)
(57,000)
63,000 
U.S. Agency Residential Mortgage-backed Securities [Member]
 
 
Schedule of Trading Securities [Line Items]
 
 
Trading Securities, Fair Value
86,361,000 
12,379,000 
Trading Securities, Net Unrealized Gains (Losses)
447,000 
59,000 
Municipal and Other Tax-exempt Securities [Member]
 
 
Schedule of Trading Securities [Line Items]
 
 
Trading Securities, Fair Value
90,326,000 
39,345,000 
Trading Securities, Net Unrealized Gains (Losses)
(226,000)
652,000 
Trading Securities Pledged as Collateral
13,000,000 
 
Other Trading Securities [Member]
 
 
Schedule of Trading Securities [Line Items]
 
 
Trading Securities, Fair Value
20,870,000 
2,873,000 
Trading Securities, Net Unrealized Gains (Losses)
$ (13,000)
$ 9,000 
Investment (Held-to-Maturity) Securities (Details) (USD $)
Dec. 31, 2012
Dec. 31, 2011
Sep. 30, 2011
Schedule of Investment (Held-to-Maturity) Securities [Line Items]
 
 
 
Investment Securities, Amortized Cost
$ 494,493,000 
$ 427,594,000 
 
Investments Securities, Carrying Value
499,534,000 1
439,236,000 2
 
Investment securities, fair value
528,458,000 
462,657,000 
 
Investment Securities, Gross Unrealized Gain
29,427,000 3
25,193,000 3
 
Investment Securities, Gross Unrealized Loss
(503,000)3
(1,772,000)3
 
Investment Securities, Debt Maturities, Net Carrying Value [Abstract]
 
 
 
Investment Securities, Debt Maturities, Net Carrying Value
499,534,000 
 
 
Investment Securities, Debt Maturities, Fair Value, Rolling Maturity [Abstract]
 
 
 
Investment Securities, Debt Maturities, Fair Value
528,458,000 
 
 
Investment Securities, Debt Maturities, Nominal Yield [Abstract]
 
 
 
Investment Securities, Debt Maturities, Nominal Yield
3.88% 
 
 
Investment Securities, Pledged as Collateral [Abstract]
 
 
 
Investment Securities, Pledged as Collateral, Carrying Value
117,346,000 
197,192,000 
 
Investment Securities, Pledged as Collateral, Fair Value
121,647,000 
200,006,000 
 
Investment Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
 
 
 
Investment Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value
93,649,000 
93,050,000 
 
Investment Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value
0 
0 
 
Investment Securities, Continuous Unrealized Loss Position, Fair Value
93,649,000 
93,050,000 
 
Investment Securities, Continuous Unrealized Loss Position, Aggregate Losses [Abstract]
 
 
 
Investment Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses
503,000 
1,772,000 
 
Investment Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses
0 
0 
 
Investment Securities, Continuous Unrealized Loss Position, Aggregate Losses
503,000 
1,772,000 
 
Investment Securities, Continuous Unrealized Loss Position, Qualitative Disclosure [Abstract]
 
 
 
Investment Securities, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions
67 
6 
 
Other than Temporary Impairment Losses, Investment Securities, Portion Recognized in Earnings, Net, Qualitative Disclosures, Lowest Current Credit Rating [Abstract]
 
 
 
Investment Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Carrying Value
82,767,000 4
 
 
Investment Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Fair Value
85,943,000 4
 
 
Investment Securities, Portfolio Concentration Rated AAA to AA, Carrying Value
329,661,000 
 
 
Investment Securities, Portfolio Concentration Rated AAA to AA, Fair Value
352,856,000 
 
 
Investment Securities, Portfolio Concentration Rated A to BBB, Carrying Value
24,115,000 
 
 
Investment Securities, Portfolio Concentration Rated A to BBB, Fair Value
24,655,000 
 
 
Investment Securities, Portfolio Concentration Rated Below Investment Grade, Carrying Value
0 
 
 
Investment Securities, Portfolio Concentration Rated Below Investment Grade, Fair Value
0 
 
 
Investment Securities, Portfolio Concentration Not Rated, Carrying Value
62,991,000 
 
 
Investment Securities, Portfolio Concentration Not Rated, Fair Value
65,004,000 
 
 
Fixed Maturity Securities [Member]
 
 
 
Investment Securities, Debt Maturities, Net Carrying Value [Abstract]
 
 
 
Investment Securities, Debt Maturities, Next Rolling Twelve Months, Net Carrying Value
36,514,000 
 
 
Investment Securities, Debt Maturities, Rolling Year Two Through Five, Net Carrying Value
154,020,000 
 
 
Investment Securities, Debt Maturities, Rolling Year Six Through Ten, Net Carrying Value
114,700,000 
 
 
Investment Securities, Debt Maturities, Rolling after Ten Years, Net Carrying Value
111,533,000 
 
 
Investment Securities, Debt Maturities, Net Carrying Value
416,767,000 
 
 
Investment Securities, Debt Maturities, Fair Value, Rolling Maturity [Abstract]
 
 
 
Investment Securities, Debt Maturities, Next Rolling Twelve Months, Fair Value
36,768,000 
 
 
Investment Securities, Debt Maturities, Rolling Year Two Through Five, Fair Value
156,836,000 
 
 
Investment Securities, Debt Maturities, Rolling Year Six Through Ten, Fair Value
118,728,000 
 
 
Investment Securities, Debt Maturities, Rolling after Ten Years, Fair Value
130,183,000 
 
 
Investment Securities, Debt Maturities, Fair Value
442,515,000 
 
 
Investment Securities, Debt Maturities, Nominal Yield [Abstract]
 
 
 
Investment Securities, Debt Maturities, Next Rolling Twelve Months, Nominal Yield
4.24% 
 
 
Investment Securities, Debt Maturities, Rolling Year Two Through Five, Nominal Yield
3.06% 
 
 
Investment Securities, Debt Maturities, Rolling Year Six Through Ten, Nominal Yield
3.41% 
 
 
Investment Securities, Debt Maturities, Rolling after Ten Years, Nominal Yield
6.25% 
 
 
Investment Securities, Debt Maturities, Nominal Yield
4.11% 
 
 
Investment Securities, Debt Maturities, Weighted Average Maturity
6.32 5
 
 
Municipal and Other Tax-exempt Securities [Member]
 
 
 
Schedule of Investment (Held-to-Maturity) Securities [Line Items]
 
 
 
Investment Securities, Amortized Cost
232,700,000 
128,697,000 
 
Investments Securities, Carrying Value
232,700,000 1
128,697,000 2
 
Investment securities, fair value
235,940,000 
133,670,000 
 
Investment Securities, Gross Unrealized Gain
3,723,000 3
4,975,000 3
 
Investment Securities, Gross Unrealized Loss
(483,000)3
(2,000)3
 
Investment Securities, Debt Maturities, Net Carrying Value [Abstract]
 
 
 
Investment Securities, Debt Maturities, Next Rolling Twelve Months, Net Carrying Value
26,827,000 
 
 
Investment Securities, Debt Maturities, Rolling Year Two Through Five, Net Carrying Value
123,489,000 
 
 
Investment Securities, Debt Maturities, Rolling Year Six Through Ten, Net Carrying Value
79,569,000 
 
 
Investment Securities, Debt Maturities, Rolling after Ten Years, Net Carrying Value
2,815,000 
 
 
Investment Securities, Debt Maturities, Net Carrying Value
232,700,000 
 
 
Investment Securities, Debt Maturities, Fair Value, Rolling Maturity [Abstract]
 
 
 
Investment Securities, Debt Maturities, Next Rolling Twelve Months, Fair Value
27,066,000 
 
 
Investment Securities, Debt Maturities, Rolling Year Two Through Five, Fair Value
125,263,000 
 
 
Investment Securities, Debt Maturities, Rolling Year Six Through Ten, Fair Value
80,574,000 
 
 
Investment Securities, Debt Maturities, Rolling after Ten Years, Fair Value
3,037,000 
 
 
Investment Securities, Debt Maturities, Fair Value
235,940,000 
 
 
Investment Securities, Debt Maturities, Nominal Yield [Abstract]
 
 
 
Investment Securities, Debt Maturities, Next Rolling Twelve Months, Nominal Yield
4.25% 6
 
 
Investment Securities, Debt Maturities, Rolling Year Two Through Five, Nominal Yield
2.51% 6
 
 
Investment Securities, Debt Maturities, Rolling Year Six Through Ten, Nominal Yield
2.45% 6
 
 
Investment Securities, Debt Maturities, Rolling after Ten Years, Nominal Yield
6.57% 6
 
 
Investment Securities, Debt Maturities, Nominal Yield
2.74% 6
 
 
Investment Securities, Debt Maturities, Weighted Average Maturity
4.01 5
 
 
Investment Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
 
 
 
Investment Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value
92,768,000 
479,000 
 
Investment Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value
0 
0 
 
Investment Securities, Continuous Unrealized Loss Position, Fair Value
92,768,000 
479,000 
 
Investment Securities, Continuous Unrealized Loss Position, Aggregate Losses [Abstract]
 
 
 
Investment Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses
483,000 
2,000 
 
Investment Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses
0 
0 
 
Investment Securities, Continuous Unrealized Loss Position, Aggregate Losses
483,000 
2,000 
 
Investment Securities, Continuous Unrealized Loss Position, Qualitative Disclosure [Abstract]
 
 
 
Investment Securities, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions
53 
1 
 
Other than Temporary Impairment Losses, Investment Securities, Portion Recognized in Earnings, Net, Qualitative Disclosures, Lowest Current Credit Rating [Abstract]
 
 
 
Investment Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Carrying Value
0 4
 
 
Investment Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Fair Value
0 4
 
 
Investment Securities, Portfolio Concentration Rated AAA to AA, Carrying Value
155,088,000 
 
 
Investment Securities, Portfolio Concentration Rated AAA to AA, Fair Value
155,945,000 
 
 
Investment Securities, Portfolio Concentration Rated A to BBB, Carrying Value
23,515,000 
 
 
Investment Securities, Portfolio Concentration Rated A to BBB, Fair Value
24,055,000 
 
 
Investment Securities, Portfolio Concentration Rated Below Investment Grade, Carrying Value
0 
 
 
Investment Securities, Portfolio Concentration Rated Below Investment Grade, Fair Value
0 
 
 
Investment Securities, Portfolio Concentration Not Rated, Carrying Value
54,097,000 
 
 
Investment Securities, Portfolio Concentration Not Rated, Fair Value
55,940,000 
 
 
Other Debt Securities [Member]
 
 
 
Schedule of Investment (Held-to-Maturity) Securities [Line Items]
 
 
 
Investment Securities, Amortized Cost
184,067,000 
188,835,000 
 
Investments Securities, Carrying Value
184,067,000 1
188,835,000 2
 
Investment securities, fair value
206,575,000 
208,451,000 
 
Investment Securities, Gross Unrealized Gain
22,528,000 3
19,616,000 3
 
Investment Securities, Gross Unrealized Loss
(20,000)3
0 3
 
Investment Securities, Debt Maturities, Net Carrying Value [Abstract]
 
 
 
Investment Securities, Debt Maturities, Next Rolling Twelve Months, Net Carrying Value
9,687,000 
 
 
Investment Securities, Debt Maturities, Rolling Year Two Through Five, Net Carrying Value
30,531,000 
 
 
Investment Securities, Debt Maturities, Rolling Year Six Through Ten, Net Carrying Value
35,131,000 
 
 
Investment Securities, Debt Maturities, Rolling after Ten Years, Net Carrying Value
108,718,000 
 
 
Investment Securities, Debt Maturities, Net Carrying Value
184,067,000 
 
 
Investment Securities, Debt Maturities, Fair Value, Rolling Maturity [Abstract]
 
 
 
Investment Securities, Debt Maturities, Next Rolling Twelve Months, Fair Value
9,702,000 
 
 
Investment Securities, Debt Maturities, Rolling Year Two Through Five, Fair Value
31,573,000 
 
 
Investment Securities, Debt Maturities, Rolling Year Six Through Ten, Fair Value
38,154,000 
 
 
Investment Securities, Debt Maturities, Rolling after Ten Years, Fair Value
127,146,000 
 
 
Investment Securities, Debt Maturities, Fair Value
206,575,000 
 
 
Investment Securities, Debt Maturities, Nominal Yield [Abstract]
 
 
 
Investment Securities, Debt Maturities, Next Rolling Twelve Months, Nominal Yield
4.22% 
 
 
Investment Securities, Debt Maturities, Rolling Year Two Through Five, Nominal Yield
5.30% 
 
 
Investment Securities, Debt Maturities, Rolling Year Six Through Ten, Nominal Yield
5.57% 
 
 
Investment Securities, Debt Maturities, Rolling after Ten Years, Nominal Yield
6.24% 
 
 
Investment Securities, Debt Maturities, Nominal Yield
5.85% 
 
 
Investment Securities, Debt Maturities, Weighted Average Maturity
9.24 5
 
 
Investment Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
 
 
 
Investment Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value
881,000 
 
 
Investment Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value
0 
 
 
Investment Securities, Continuous Unrealized Loss Position, Fair Value
881,000 
 
 
Investment Securities, Continuous Unrealized Loss Position, Aggregate Losses [Abstract]
 
 
 
Investment Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses
20,000 
 
 
Investment Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses
0 
 
 
Investment Securities, Continuous Unrealized Loss Position, Aggregate Losses
20,000 
 
 
Investment Securities, Continuous Unrealized Loss Position, Qualitative Disclosure [Abstract]
 
 
 
Investment Securities, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions
14 
 
 
Other than Temporary Impairment Losses, Investment Securities, Portion Recognized in Earnings, Net, Qualitative Disclosures, Lowest Current Credit Rating [Abstract]
 
 
 
Investment Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Carrying Value
0 4
 
 
Investment Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Fair Value
0 4
 
 
Investment Securities, Portfolio Concentration Rated AAA to AA, Carrying Value
174,573,000 
 
 
Investment Securities, Portfolio Concentration Rated AAA to AA, Fair Value
196,911,000 
 
 
Investment Securities, Portfolio Concentration Rated A to BBB, Carrying Value
600,000 
 
 
Investment Securities, Portfolio Concentration Rated A to BBB, Fair Value
600,000 
 
 
Investment Securities, Portfolio Concentration Rated Below Investment Grade, Carrying Value
0 
 
 
Investment Securities, Portfolio Concentration Rated Below Investment Grade, Fair Value
0 
 
 
Investment Securities, Portfolio Concentration Not Rated, Carrying Value
8,894,000 
 
 
Investment Securities, Portfolio Concentration Not Rated, Fair Value
9,064,000 
 
 
U.S. Agency Residential Mortgage-backed Securities [Member]
 
 
 
Investment Securities, Debt Maturities, Net Carrying Value [Abstract]
 
 
 
Investment Securities, Debt Maturities, Net Carrying Value
82,767,000 
 
 
Investment Securities, Debt Maturities, Fair Value, Rolling Maturity [Abstract]
 
 
 
Investment Securities, Debt Maturities, Fair Value
85,943,000 
 
 
Investment Securities, Debt Maturities, Nominal Yield [Abstract]
 
 
 
Investment Securities, Debt Maturities, Nominal Yield
2.71% 7
 
 
Investment Securities, Debt Maturities, Average Expected Life of Mortgage-backed Securities
3.4 
 
 
U.S. Agency Residential Mortgage-backed Securities [Member] |
U.S. agency residental mortgage backed securities - Other [Member]
 
 
 
Schedule of Investment (Held-to-Maturity) Securities [Line Items]
 
 
 
Investment Securities, Amortized Cost
77,726,000 
110,062,000 
 
Investments Securities, Carrying Value
82,767,000 1
121,704,000 2
 
Investment securities, fair value
85,943,000 
120,536,000 
 
Investment Securities, Gross Unrealized Gain
3,176,000 3
602,000 3
 
Investment Securities, Gross Unrealized Loss
0 3
(1,770,000)3
 
Investments Securities, Transfers [Abstract]
 
 
 
Investment Securities, Transferred From Available For Sale Securities Portfolio, Fair Value
 
 
131,000,000 
Investment Securities, Transferred From Available For Sale Securities Portfolio, Amortized Cost
 
 
118,000,000 
Investment Securities, Transferred From Available For Sale Securities Portfolio, Net Unrealized Gain
5,000,000 
12,000,000 
13,000,000 
Investment Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
 
 
 
Investment Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value
0 
92,571,000 
 
Investment Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value
0 
0 
 
Investment Securities, Continuous Unrealized Loss Position, Fair Value
0 
92,571,000 
 
Investment Securities, Continuous Unrealized Loss Position, Aggregate Losses [Abstract]
 
 
 
Investment Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses
0 
1,770,000 
 
Investment Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses
0 
0 
 
Investment Securities, Continuous Unrealized Loss Position, Aggregate Losses
0 
1,770,000 
 
Investment Securities, Continuous Unrealized Loss Position, Qualitative Disclosure [Abstract]
 
 
 
Investment Securities, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions
0 
5 
 
Other than Temporary Impairment Losses, Investment Securities, Portion Recognized in Earnings, Net, Qualitative Disclosures, Lowest Current Credit Rating [Abstract]
 
 
 
Investment Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Carrying Value
82,767,000 4
 
 
Investment Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Fair Value
85,943,000 4
 
 
Investment Securities, Portfolio Concentration Rated AAA to AA, Carrying Value
0 
 
 
Investment Securities, Portfolio Concentration Rated AAA to AA, Fair Value
0 
 
 
Investment Securities, Portfolio Concentration Rated A to BBB, Carrying Value
0 
 
 
Investment Securities, Portfolio Concentration Rated A to BBB, Fair Value
0 
 
 
Investment Securities, Portfolio Concentration Rated Below Investment Grade, Carrying Value
0 
 
 
Investment Securities, Portfolio Concentration Rated Below Investment Grade, Fair Value
0 
 
 
Investment Securities, Portfolio Concentration Not Rated, Carrying Value
0 
 
 
Investment Securities, Portfolio Concentration Not Rated, Fair Value
$ 0 
 
 
Available for Sale Securities (Details) (USD $)
12 Months Ended 48 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Dec. 31, 2012
Schedule of Available-for-sale Securities [Line Items]
 
 
 
 
Available-for-sale Securities, Amortized Cost Basis
$ 11,032,634,000 
$ 9,957,205,000 
 
$ 11,032,634,000 
Available-for-sale Securities, Fair Value
11,287,221,000 
10,179,365,000 
 
11,287,221,000 
Available-for-sale Securities, Gross Unrealized Gains
261,184,000 1
308,297,000 1
 
261,184,000 1
Available-for-sale Securities, Gross Unrealized Losses
2,414,000 1
13,331,000 1
 
2,414,000 1
Available-for-Sale Securities, Other Than Temporary Impairments
4,183,000 2
72,806,000 2
 
4,183,000 2
Available-for-sale Securities, Debt Maturities, Nominal Yield [Abstract]
 
 
 
 
Available-for-sale Securities, Debt Maturities, Nominal Yield
2.19% 
 
 
2.19% 
Available-for-sale Securities, Pledged as Collateral [Abstract]
 
 
 
 
Available-for-sale Securities, Pledged As Collateral, Amortized Cost
4,070,250,000 
4,188,075,000 
 
4,070,250,000 
Available-for-sale Securities, Pledged As Collateral, Fair Value
4,186,390,000 
4,334,553,000 
 
4,186,390,000 
Available-for-sale Securities, Gross Realized Gain (Loss), Disclosures [Abstract]
 
 
 
 
Available-for-sale Securities, Gross Realized Gains (Losses), Sale Proceeds
1,744,662,000 
2,725,760,000 
2,013,620,000 
 
Available-for-sale Securities, Gross Realized Gains
41,191,000 
41,284,000 
26,007,000 
 
Available-for-sale Securities, Gross Realized Losses
(7,346,000)
(7,140,000)
(4,125,000)
 
Other Comprehensive Income (Loss), Reclassification Adjustment for Sale of Securities Included in Net Income, Tax
13,166,000 
13,282,000 
8,512,000 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Qualitative Disclosure [Abstract]
 
 
 
 
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions
106 
109 
 
106 
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value
448,144,000 
95,247,000 
 
448,144,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value
159,428,000 
435,233,000 
 
159,428,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value
607,572,000 
530,480,000 
 
607,572,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses
1,850,000 
2,616,000 
 
1,850,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses
4,747,000 
83,521,000 
 
4,747,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses
6,597,000 
86,137,000 
 
6,597,000 
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Portion Recognized In Earnings, Net Qualitative Disclosures, Lowest Current Credit Rating [Abstract]
 
 
 
 
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Amortized Cost
10,542,396,000 3
 
 
10,542,396,000 3
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Fair Value
10,785,898,000 3
 
 
10,785,898,000 3
Available-for-sale securities, Portfolio Concentration Rated AAA To AA, Amortized Cost
65,076,000 
 
 
65,076,000 
Available-for-sale Securities, Portfolio Concentration Rated AAA To AA, Fair Value
67,142,000 
 
 
67,142,000 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Amortized Cost
63,855,000 
 
 
63,855,000 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Fair Value
67,558,000 
 
 
67,558,000 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Amortized Cost
335,286,000 
 
 
335,286,000 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Fair Value
337,547,000 
 
 
337,547,000 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Net Unrealized Gain (Loss)
2,300,000 
 
 
2,300,000 
Available-for-sale Securities, Portfolio Concentration Not Rated, Amortized Cost
26,021,000 
 
 
26,021,000 
Available-for-sale Securities, Portfolio Concentration Not Rated, Fair Value
29,076,000 
 
 
29,076,000 
Other Than Temporary Impairment Losses, Investments, Available-for-sale Securities, Portion Recognized in Earnings, Net, Qualitative Disclosures, Assumptions Used to Develop Projected Cash Flows [Abstract]
 
 
 
 
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Qualitative Disclosures, Projected Housing Price Depreciation, Months 13-24
0.00% 
2.00% 
 
0.00% 
Fixed Maturity Securities [Member]
 
 
 
 
Schedule of Available-for-sale Securities [Line Items]
 
 
 
 
Available-for-sale Securities, Amortized Cost Basis
121,572,000 
 
 
121,572,000 
Available-for-sale Securities, Fair Value
124,533,000 
 
 
124,533,000 
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Rolling Maturity [Abstract]
 
 
 
 
Available-for-sale Securities, Debt Maturities, Next Rolling Twelve Months, Amortized Cost Basis
1,794,000 
 
 
1,794,000 
Available-for-sale Securities, Debt Maturities, Rolling Year Two Through Five, Amortized Cost Basis
59,878,000 
 
 
59,878,000 
Available-for-sale Securities, Debt Maturities, Rolling Year Six Through Ten, Amortized Cost Basis
11,121,000 
 
 
11,121,000 
Available-for-sale Securities, Debt Maturities, Rolling after Year Ten, Amortized Cost Basis
48,779,000 
 
 
48,779,000 
Available-for-sale Securities, Debt Maturities, Fair Value, Rolling Maturity [Abstract]
 
 
 
 
Available-for-sale Securities, Debt Maturities, Next Rolling Twelve Months, Fair Value
1,814,000 
 
 
1,814,000 
Available-for-sale Securities, Debt Maturities, Rolling Year Two Through Five, Fair Value
61,997,000 
 
 
61,997,000 
Available-for-sale Securities, Debt Maturities, Rolling Year Six Through Ten, Fair Value
11,861,000 
 
 
11,861,000 
Available-for-sale Securities, Debt Maturities, Rolling after Year Ten, Fair Value
48,861,000 
 
 
48,861,000 
Available-for-sale Securities, Debt Maturities, Nominal Yield [Abstract]
 
 
 
 
Available-for-sale Securities, Debt Maturities, Next Rolling Twelve Months, Nominal Yield
0.31% 
 
 
0.31% 
Available-for-sale Securities, Debt Maturities, Rolling Year Two Through Five, Nominal Yield
1.38% 
 
 
1.38% 
Available-for-sale Securities, Debt Maturities, Rolling Year Six Through Ten, Nominal Yield
0.78% 
 
 
0.78% 
Available-for-sale Securities, Debt Maturities, Rolling after Year Ten, Nominal Yield
2.68% 4
 
 
2.68% 4
Available-for-sale Securities, Debt Maturities, Nominal Yield
1.83% 
 
 
1.83% 
Available-for-sale Securities, Debt Maturities, Weighted Average Maturity
12.09 5
 
 
12.09 5
US Treasury Securities [Member]
 
 
 
 
Schedule of Available-for-sale Securities [Line Items]
 
 
 
 
Available-for-sale Securities, Amortized Cost Basis
1,000,000 
1,001,000 
 
1,000,000 
Available-for-sale Securities, Fair Value
1,002,000 
1,006,000 
 
1,002,000 
Available-for-sale Securities, Gross Unrealized Gains
2,000 1
5,000 1
 
2,000 1
Available-for-sale Securities, Gross Unrealized Losses
0 1
0 1
 
0 1
Available-for-Sale Securities, Other Than Temporary Impairments
0 2
0 2
 
0 2
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Rolling Maturity [Abstract]
 
 
 
 
Available-for-sale Securities, Debt Maturities, Next Rolling Twelve Months, Amortized Cost Basis
1,000,000 
 
 
1,000,000 
Available-for-sale Securities, Debt Maturities, Rolling Year Two Through Five, Amortized Cost Basis
0 
 
 
0 
Available-for-sale Securities, Debt Maturities, Rolling Year Six Through Ten, Amortized Cost Basis
0 
 
 
0 
Available-for-sale Securities, Debt Maturities, Rolling after Year Ten, Amortized Cost Basis
0 
 
 
0 
Available-for-sale Securities, Debt Maturities, Fair Value, Rolling Maturity [Abstract]
 
 
 
 
Available-for-sale Securities, Debt Maturities, Next Rolling Twelve Months, Fair Value
1,002,000 
 
 
1,002,000 
Available-for-sale Securities, Debt Maturities, Rolling Year Two Through Five, Fair Value
0 
 
 
0 
Available-for-sale Securities, Debt Maturities, Rolling Year Six Through Ten, Fair Value
0 
 
 
0 
Available-for-sale Securities, Debt Maturities, Rolling after Year Ten, Fair Value
0 
 
 
0 
Available-for-sale Securities, Debt Maturities, Nominal Yield [Abstract]
 
 
 
 
Available-for-sale Securities, Debt Maturities, Next Rolling Twelve Months, Nominal Yield
0.55% 
 
 
0.55% 
Available-for-sale Securities, Debt Maturities, Rolling Year Two Through Five, Nominal Yield
0.00% 
 
 
0.00% 
Available-for-sale Securities, Debt Maturities, Rolling Year Six Through Ten, Nominal Yield
0.00% 
 
 
0.00% 
Available-for-sale Securities, Debt Maturities, Rolling after Year Ten, Nominal Yield
0.00% 4
 
 
0.00% 4
Available-for-sale Securities, Debt Maturities, Nominal Yield
0.55% 
 
 
0.55% 
Available-for-sale Securities, Debt Maturities, Weighted Average Maturity
0.34 5
 
 
0.34 5
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Portion Recognized In Earnings, Net Qualitative Disclosures, Lowest Current Credit Rating [Abstract]
 
 
 
 
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Amortized Cost
1,000,000 3
 
 
1,000,000 3
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Fair Value
1,002,000 3
 
 
1,002,000 3
Available-for-sale securities, Portfolio Concentration Rated AAA To AA, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated AAA To AA, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Not Rated, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Not Rated, Fair Value
0 
 
 
0 
Municipal and Other Tax-exempt Securities [Member]
 
 
 
 
Schedule of Available-for-sale Securities [Line Items]
 
 
 
 
Available-for-sale Securities, Amortized Cost Basis
84,892,000 
66,435,000 
 
84,892,000 
Available-for-sale Securities, Fair Value
87,142,000 
68,837,000 
 
87,142,000 
Available-for-sale Securities, Gross Unrealized Gains
2,414,000 1
2,543,000 1
 
2,414,000 1
Available-for-sale Securities, Gross Unrealized Losses
(164,000)1
(141,000)1
 
(164,000)1
Available-for-Sale Securities, Other Than Temporary Impairments
0 2
0 2
 
0 2
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Rolling Maturity [Abstract]
 
 
 
 
Available-for-sale Securities, Debt Maturities, Next Rolling Twelve Months, Amortized Cost Basis
794,000 
 
 
794,000 
Available-for-sale Securities, Debt Maturities, Rolling Year Two Through Five, Amortized Cost Basis
29,598,000 
 
 
29,598,000 
Available-for-sale Securities, Debt Maturities, Rolling Year Six Through Ten, Amortized Cost Basis
11,121,000 
 
 
11,121,000 
Available-for-sale Securities, Debt Maturities, Rolling after Year Ten, Amortized Cost Basis
43,379,000 
 
 
43,379,000 
Available-for-sale Securities, Debt Maturities, Fair Value, Rolling Maturity [Abstract]
 
 
 
 
Available-for-sale Securities, Debt Maturities, Next Rolling Twelve Months, Fair Value
812,000 
 
 
812,000 
Available-for-sale Securities, Debt Maturities, Rolling Year Two Through Five, Fair Value
31,007,000 
 
 
31,007,000 
Available-for-sale Securities, Debt Maturities, Rolling Year Six Through Ten, Fair Value
11,861,000 
 
 
11,861,000 
Available-for-sale Securities, Debt Maturities, Rolling after Year Ten, Fair Value
43,462,000 
 
 
43,462,000 
Available-for-sale Securities, Debt Maturities, Nominal Yield [Abstract]
 
 
 
 
Available-for-sale Securities, Debt Maturities, Next Rolling Twelve Months, Nominal Yield
0.00% 6
 
 
0.00% 6
Available-for-sale Securities, Debt Maturities, Rolling Year Two Through Five, Nominal Yield
0.95% 6
 
 
0.95% 6
Available-for-sale Securities, Debt Maturities, Rolling Year Six Through Ten, Nominal Yield
0.78% 6
 
 
0.78% 6
Available-for-sale Securities, Debt Maturities, Rolling after Year Ten, Nominal Yield
2.85% 4 6
 
 
2.85% 4 6
Available-for-sale Securities, Debt Maturities, Nominal Yield
1.89% 6
 
 
1.89% 6
Available-for-sale Securities, Debt Maturities, Weighted Average Maturity
14.59 5
 
 
14.59 5
Available-for-sale Securities, Debt Maturities, Effective tax rate for nominal yield calculation
39.00% 
 
 
39.00% 
Available-for-sale Securities, Debt Maturities, Number of days for interest rates to reset
35 days 
 
 
35 days 
Available-for-sale Securities, Continuous Unrealized Loss Position, Qualitative Disclosure [Abstract]
 
 
 
 
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions
38 
26 
 
38 
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value
6,150,000 
5,008,000 
 
6,150,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value
26,108,000 
21,659,000 
 
26,108,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value
32,258,000 
26,667,000 
 
32,258,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses
11,000 
7,000 
 
11,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses
153,000 
134,000 
 
153,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses
164,000 
141,000 
 
164,000 
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Portion Recognized In Earnings, Net Qualitative Disclosures, Lowest Current Credit Rating [Abstract]
 
 
 
 
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Amortized Cost
0 3
 
 
0 3
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Fair Value
0 3
 
 
0 3
Available-for-sale securities, Portfolio Concentration Rated AAA To AA, Amortized Cost
59,676,000 
 
 
59,676,000 
Available-for-sale Securities, Portfolio Concentration Rated AAA To AA, Fair Value
61,743,000 
 
 
61,743,000 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Amortized Cost
11,404,000 
 
 
11,404,000 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Fair Value
11,496,000 
 
 
11,496,000 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Amortized Cost
12,384,000 
 
 
12,384,000 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Fair Value
12,384,000 
 
 
12,384,000 
Available-for-sale Securities, Portfolio Concentration Not Rated, Amortized Cost
1,428,000 
 
 
1,428,000 
Available-for-sale Securities, Portfolio Concentration Not Rated, Fair Value
1,519,000 
 
 
1,519,000 
Available-for-sale Securities, Privately Issued Residential Mortgage-backed Securities, Credit losses Recognized [Abstract]
 
 
 
 
Amount of Credit Losses Recognized in Current Period
(1,000,000)
(1,600,000)
(1,000,000)
 
Other Debt Securities [Member]
 
 
 
 
Schedule of Available-for-sale Securities [Line Items]
 
 
 
 
Available-for-sale Securities, Amortized Cost Basis
35,680,000 
36,298,000 
 
35,680,000 
Available-for-sale Securities, Fair Value
36,389,000 
36,495,000 
 
36,389,000 
Available-for-sale Securities, Gross Unrealized Gains
709,000 1
197,000 1
 
709,000 1
Available-for-sale Securities, Gross Unrealized Losses
0 1
0 1
 
0 1
Available-for-Sale Securities, Other Than Temporary Impairments
0 2
0 2
 
0 2
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Rolling Maturity [Abstract]
 
 
 
 
Available-for-sale Securities, Debt Maturities, Next Rolling Twelve Months, Amortized Cost Basis
0 
 
 
0 
Available-for-sale Securities, Debt Maturities, Rolling Year Two Through Five, Amortized Cost Basis
30,280,000 
 
 
30,280,000 
Available-for-sale Securities, Debt Maturities, Rolling Year Six Through Ten, Amortized Cost Basis
0 
 
 
0 
Available-for-sale Securities, Debt Maturities, Rolling after Year Ten, Amortized Cost Basis
5,400,000 
 
 
5,400,000 
Available-for-sale Securities, Debt Maturities, Fair Value, Rolling Maturity [Abstract]
 
 
 
 
Available-for-sale Securities, Debt Maturities, Next Rolling Twelve Months, Fair Value
0 
 
 
0 
Available-for-sale Securities, Debt Maturities, Rolling Year Two Through Five, Fair Value
30,990,000 
 
 
30,990,000 
Available-for-sale Securities, Debt Maturities, Rolling Year Six Through Ten, Fair Value
0 
 
 
0 
Available-for-sale Securities, Debt Maturities, Rolling after Year Ten, Fair Value
5,399,000 
 
 
5,399,000 
Available-for-sale Securities, Debt Maturities, Nominal Yield [Abstract]
 
 
 
 
Available-for-sale Securities, Debt Maturities, Next Rolling Twelve Months, Nominal Yield
0.00% 
 
 
0.00% 
Available-for-sale Securities, Debt Maturities, Rolling Year Two Through Five, Nominal Yield
1.80% 
 
 
1.80% 
Available-for-sale Securities, Debt Maturities, Rolling Year Six Through Ten, Nominal Yield
0.00% 
 
 
0.00% 
Available-for-sale Securities, Debt Maturities, Rolling after Year Ten, Nominal Yield
1.29% 4
 
 
1.29% 4
Available-for-sale Securities, Debt Maturities, Nominal Yield
1.74% 
 
 
1.74% 
Available-for-sale Securities, Debt Maturities, Weighted Average Maturity
6.47 5
 
 
6.47 5
Available-for-sale Securities, Continuous Unrealized Loss Position, Qualitative Disclosure [Abstract]
 
 
 
 
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions
3 
 
 
3 
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value
4,899,000 
 
 
4,899,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value
0 
 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value
4,899,000 
 
 
4,899,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses
0 
 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses
0 
 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses
0 
 
 
0 
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Portion Recognized In Earnings, Net Qualitative Disclosures, Lowest Current Credit Rating [Abstract]
 
 
 
 
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Amortized Cost
0 3
 
 
0 3
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Fair Value
0 3
 
 
0 3
Available-for-sale securities, Portfolio Concentration Rated AAA To AA, Amortized Cost
5,400,000 
 
 
5,400,000 
Available-for-sale Securities, Portfolio Concentration Rated AAA To AA, Fair Value
5,399,000 
 
 
5,399,000 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Amortized Cost
30,280,000 
 
 
30,280,000 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Fair Value
30,990,000 
 
 
30,990,000 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Not Rated, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Not Rated, Fair Value
0 
 
 
0 
Residential Mortgage Backed Securities [Member]
 
 
 
 
Schedule of Available-for-sale Securities [Line Items]
 
 
 
 
Available-for-sale Securities, Amortized Cost Basis
9,973,552,000 
9,800,457,000 
 
9,973,552,000 
Available-for-sale Securities, Fair Value
10,214,984,000 
10,007,343,000 
 
10,214,984,000 
Available-for-sale Securities, Gross Unrealized Gains
246,910,000 1
290,795,000 1
 
246,910,000 1
Available-for-sale Securities, Gross Unrealized Losses
1,295,000 1
11,103,000 1
 
1,295,000 1
Available-for-Sale Securities, Other Than Temporary Impairments
4,183,000 2
72,806,000 2
 
4,183,000 2
Available-for-sale Securities, Debt Maturities, Nominal Yield [Abstract]
 
 
 
 
Available-for-sale Securities, Debt Maturities, Nominal Yield
2.27% 7
 
 
2.27% 7
Available-for-sale Securities, Debt Maturities, Average Expected Life of Mortgage-backed Securities
2.5 
 
 
2.5 
Available-for-sale Securities, Continuous Unrealized Loss Position, Qualitative Disclosure [Abstract]
 
 
 
 
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions
35 
70 
 
35 
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value
161,828,000 
78,871,000 
 
161,828,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value
131,159,000 
411,023,000 
 
131,159,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value
292,987,000 
489,894,000 
 
292,987,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses
1,161,000 
849,000 
 
1,161,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses
4,317,000 
83,060,000 
 
4,317,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses
5,478,000 
83,909,000 
 
5,478,000 
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Portion Recognized In Earnings, Net Qualitative Disclosures, Lowest Current Credit Rating [Abstract]
 
 
 
 
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Amortized Cost
9,650,650,000 3
 
 
9,650,650,000 3
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Fair Value
9,889,821,000 3
 
 
9,889,821,000 3
Available-for-sale securities, Portfolio Concentration Rated AAA To AA, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated AAA To AA, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Amortized Cost
322,902,000 
 
 
322,902,000 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Fair Value
325,163,000 
 
 
325,163,000 
Available-for-sale Securities, Portfolio Concentration Not Rated, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Not Rated, Fair Value
0 
 
 
0 
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
 
 
 
 
Schedule of Available-for-sale Securities [Line Items]
 
 
 
 
Available-for-sale Securities, Amortized Cost Basis
9,650,650,000 
9,297,389,000 
 
9,650,650,000 
Available-for-sale Securities, Fair Value
9,889,821,000 
9,588,177,000 
 
9,889,821,000 
Available-for-sale Securities, Gross Unrealized Gains
240,332,000 1
290,795,000 1
 
240,332,000 1
Available-for-sale Securities, Gross Unrealized Losses
1,161,000 1
7,000 1
 
1,161,000 1
Available-for-Sale Securities, Other Than Temporary Impairments
0 2
0 2
 
0 2
Available-for-sale Securities, Continuous Unrealized Loss Position, Qualitative Disclosure [Abstract]
 
 
 
 
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions
12 
3 
 
12 
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value
161,828,000 
70,729,000 
 
161,828,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value
0 
0 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value
161,828,000 
70,729,000 
 
161,828,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses
1,161,000 
7,000 
 
1,161,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses
0 
0 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses
1,161,000 
7,000 
 
1,161,000 
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Portion Recognized In Earnings, Net Qualitative Disclosures, Lowest Current Credit Rating [Abstract]
 
 
 
 
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Amortized Cost
9,650,650,000 3
 
 
9,650,650,000 3
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Fair Value
9,889,821,000 3
 
 
9,889,821,000 3
Available-for-sale securities, Portfolio Concentration Rated AAA To AA, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated AAA To AA, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Not Rated, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Not Rated, Fair Value
0 
 
 
0 
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member] |
Federal National Mortgage Association Certificates and Obligations (FNMA) [Member]
 
 
 
 
Schedule of Available-for-sale Securities [Line Items]
 
 
 
 
Available-for-sale Securities, Amortized Cost Basis
5,308,463,000 
5,823,972,000 
 
5,308,463,000 
Available-for-sale Securities, Fair Value
5,453,549,000 
5,987,287,000 
 
5,453,549,000 
Available-for-sale Securities, Gross Unrealized Gains
146,247,000 1
163,319,000 1
 
146,247,000 1
Available-for-sale Securities, Gross Unrealized Losses
(1,161,000)1
(4,000)1
 
(1,161,000)1
Available-for-Sale Securities, Other Than Temporary Impairments
0 2
0 2
 
0 2
Available-for-sale Securities, Continuous Unrealized Loss Position, Qualitative Disclosure [Abstract]
 
 
 
 
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions
12 
2 
 
12 
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value
161,828,000 
68,657,000 
 
161,828,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value
0 
0 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value
161,828,000 
68,657,000 
 
161,828,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses
1,161,000 
4,000 
 
1,161,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses
0 
0 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses
1,161,000 
4,000 
 
1,161,000 
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Portion Recognized In Earnings, Net Qualitative Disclosures, Lowest Current Credit Rating [Abstract]
 
 
 
 
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Amortized Cost
5,308,463,000 3
 
 
5,308,463,000 3
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Fair Value
5,453,549,000 3
 
 
5,453,549,000 3
Available-for-sale securities, Portfolio Concentration Rated AAA To AA, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated AAA To AA, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Not Rated, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Not Rated, Fair Value
0 
 
 
0 
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member] |
Federal Home Loan Mortgage Corporation Certificates and Obligations (FHLMC) [Member]
 
 
 
 
Schedule of Available-for-sale Securities [Line Items]
 
 
 
 
Available-for-sale Securities, Amortized Cost Basis
2,978,608,000 
2,756,180,000 
 
2,978,608,000 
Available-for-sale Securities, Fair Value
3,045,564,000 
2,846,215,000 
 
3,045,564,000 
Available-for-sale Securities, Gross Unrealized Gains
66,956,000 1
90,035,000 1
 
66,956,000 1
Available-for-sale Securities, Gross Unrealized Losses
0 1
0 1
 
0 1
Available-for-Sale Securities, Other Than Temporary Impairments
0 2
0 2
 
0 2
Available-for-sale Securities, Continuous Unrealized Loss Position, Qualitative Disclosure [Abstract]
 
 
 
 
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions
0 
0 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value
0 
0 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value
0 
0 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value
0 
0 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses
0 
0 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses
0 
0 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses
0 
0 
 
0 
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Portion Recognized In Earnings, Net Qualitative Disclosures, Lowest Current Credit Rating [Abstract]
 
 
 
 
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Amortized Cost
2,978,608,000 3
 
 
2,978,608,000 3
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Fair Value
3,045,564,000 3
 
 
3,045,564,000 3
Available-for-sale securities, Portfolio Concentration Rated AAA To AA, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated AAA To AA, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Not Rated, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Not Rated, Fair Value
0 
 
 
0 
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member] |
Government National Mortgage Association Certificates and Obligations (GNMA) [Member]
 
 
 
 
Schedule of Available-for-sale Securities [Line Items]
 
 
 
 
Available-for-sale Securities, Amortized Cost Basis
1,215,554,000 
647,569,000 
 
1,215,554,000 
Available-for-sale Securities, Fair Value
1,237,041,000 
678,924,000 
 
1,237,041,000 
Available-for-sale Securities, Gross Unrealized Gains
21,487,000 1
31,358,000 1
 
21,487,000 1
Available-for-sale Securities, Gross Unrealized Losses
0 1
(3,000)1
 
0 1
Available-for-Sale Securities, Other Than Temporary Impairments
0 2
0 2
 
0 2
Available-for-sale Securities, Continuous Unrealized Loss Position, Qualitative Disclosure [Abstract]
 
 
 
 
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions
0 
1 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value
0 
2,072,000 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value
0 
0 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value
0 
2,072,000 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses
0 
3,000 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses
0 
0 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses
0 
3,000 
 
0 
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Portion Recognized In Earnings, Net Qualitative Disclosures, Lowest Current Credit Rating [Abstract]
 
 
 
 
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Amortized Cost
1,215,554,000 3
 
 
1,215,554,000 3
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Fair Value
1,237,041,000 3
 
 
1,237,041,000 3
Available-for-sale securities, Portfolio Concentration Rated AAA To AA, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated AAA To AA, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Not Rated, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Not Rated, Fair Value
0 
 
 
0 
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member] |
U.S. agency residental mortgage backed securities - Other [Member]
 
 
 
 
Schedule of Available-for-sale Securities [Line Items]
 
 
 
 
Available-for-sale Securities, Amortized Cost Basis
148,025,000 
69,668,000 
 
148,025,000 
Available-for-sale Securities, Fair Value
153,667,000 
75,751,000 
 
153,667,000 
Available-for-sale Securities, Gross Unrealized Gains
5,642,000 1
6,083,000 1
 
5,642,000 1
Available-for-sale Securities, Gross Unrealized Losses
0 1
0 1
 
0 1
Available-for-Sale Securities, Other Than Temporary Impairments
0 2
0 2
 
0 2
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Portion Recognized In Earnings, Net Qualitative Disclosures, Lowest Current Credit Rating [Abstract]
 
 
 
 
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Amortized Cost
148,025,000 3
 
 
148,025,000 3
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Fair Value
153,667,000 3
 
 
153,667,000 3
Available-for-sale securities, Portfolio Concentration Rated AAA To AA, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated AAA To AA, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Not Rated, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Not Rated, Fair Value
0 
 
 
0 
Privately Issued Residential Mortgage-backed Securities [Member]
 
 
 
 
Schedule of Available-for-sale Securities [Line Items]
 
 
 
 
Available-for-sale Securities, Amortized Cost Basis
322,902,000 
503,068,000 
 
322,902,000 
Available-for-sale Securities, Fair Value
325,163,000 
419,166,000 
 
325,163,000 
Available-for-sale Securities, Gross Unrealized Gains
6,578,000 1
0 1
 
6,578,000 1
Available-for-sale Securities, Gross Unrealized Losses
134,000 1
11,096,000 1
 
134,000 1
Available-for-Sale Securities, Other Than Temporary Impairments
4,183,000 2
72,806,000 2
 
4,183,000 2
Available-for-sale Securities, Continuous Unrealized Loss Position, Qualitative Disclosure [Abstract]
 
 
 
 
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions
23 8
67 8
 
23 8
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value
0 8
8,142,000 8
 
0 8
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value
131,159,000 8
411,023,000 8
 
131,159,000 8
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value
131,159,000 8
419,165,000 8
 
131,159,000 8
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses
0 8
842,000 8
 
0 8
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses
4,317,000 8
83,060,000 8
 
4,317,000 8
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses
4,317,000 8
83,902,000 8
 
4,317,000 8
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Portion Recognized In Earnings, Net Qualitative Disclosures, Lowest Current Credit Rating [Abstract]
 
 
 
 
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Amortized Cost
0 3
 
 
0 3
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Fair Value
0 3
 
 
0 3
Available-for-sale securities, Portfolio Concentration Rated AAA To AA, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated AAA To AA, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Amortized Cost
322,902,000 
 
 
322,902,000 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Fair Value
325,163,000 
 
 
325,163,000 
Available-for-sale Securities, Portfolio Concentration Not Rated, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Not Rated, Fair Value
0 
 
 
0 
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Portion Recognized in Earnings, Net Qualitative Disclosures, Privately Issued Mortgage-backed Securities [Abstract]
 
 
 
 
Available-for-sale Securities, Privately Issued Residential Mortgage-backed Securities, Number of Securities
49 
 
 
49 
Available-for-sale Securities, Privately Issued Residential Mortgage-backed Securities, Credit losses Recognized [Abstract]
 
 
 
 
Available-for-sale Securities, Privately Issued Residential Mortgage-backed Securities, Number of Securities with Credit Losses In Current Period
18 
 
 
47 
Amount of Credit Losses Recognized in Current Period
5,882,000 
(21,900,000)
(26,500,000)
71,640,000 
Other Than Temporary Impairment Losses, Investments, Available-for-sale Securities, Portion Recognized in Earnings, Net, Qualitative Disclosures, Assumptions Used to Develop Projected Cash Flows [Abstract]
 
 
 
 
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Qualitative Disclosures, Projected Unemployment Rate, Next 12 Months
8.50% 
9.50% 
 
8.50% 
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Qualitative Disclosures, Projected Unemployment Rate, Months 13-21
8.00% 
8.00% 
 
8.00% 
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Qualitative Disclosures, Projected Unemployment Rate, Months 22 and Thereafter
8.00% 
8.00% 
 
8.00% 
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Qualitative Disclosures, Projected Housing Price Depreciation, Next Twelve Months
2.00% 
8.00% 
 
2.00% 
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Qualitative Disclosures, Projected Housing Price Depreciation, Thereafter
2.00% 
2.00% 
 
2.00% 
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Qualitative Disclosures, Discount Rate, Minimum
2.00% 
2.00% 
 
2.00% 
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Qualitative Disclosures, Discount Rate, Minimum
6.25% 
6.25% 
 
6.25% 
Privately Issued Residential Mortgage-backed Securities [Member] |
Alt A [Member]
 
 
 
 
Schedule of Available-for-sale Securities [Line Items]
 
 
 
 
Available-for-sale Securities, Amortized Cost Basis
124,314,000 
168,461,000 
 
124,314,000 
Available-for-sale Securities, Fair Value
123,174,000 
132,242,000 
 
123,174,000 
Available-for-sale Securities, Gross Unrealized Gains
1,440,000 1
0 1
 
1,440,000 1
Available-for-sale Securities, Gross Unrealized Losses
0 1
0 1
 
0 1
Available-for-Sale Securities, Other Than Temporary Impairments
(2,580,000)2
(36,219,000)2
 
(2,580,000)2
Available-for-sale Securities, Continuous Unrealized Loss Position, Qualitative Disclosure [Abstract]
 
 
 
 
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions
12 8
19 8
 
12 8
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, OTTI Portion, Number of Positions
12 
19 
 
12 
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value
0 8
0 8
 
0 8
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value
87,907,000 8
132,242,000 8
 
87,907,000 8
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value
87,907,000 8
132,242,000 8
 
87,907,000 8
Available-for-sale Securities, Continuous Unrealized Loss Position, Less Than Twelve Months, OTTI Portion, Fair Value
0 
0 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, OTTI Portion, Fair Value
87,907,000 
132,242,000 
 
87,907,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, OTTI Portion, Fair Value
87,907,000 
132,242,000 
 
87,907,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses
0 8
0 8
 
0 8
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses
2,580,000 8
36,219,000 8
 
2,580,000 8
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses
2,580,000 8
36,219,000 8
 
2,580,000 8
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses
0 
0 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, OTTI Portion, Aggregate Losses
2,580,000 
36,219,000 
 
2,580,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, OTTI Portion, Aggregate Losses
2,580,000 
36,219,000 
 
2,580,000 
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Portion Recognized In Earnings, Net Qualitative Disclosures, Lowest Current Credit Rating [Abstract]
 
 
 
 
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Amortized Cost
0 3
 
 
0 3
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Fair Value
0 3
 
 
0 3
Available-for-sale securities, Portfolio Concentration Rated AAA To AA, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated AAA To AA, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Amortized Cost
124,314,000 
 
 
124,314,000 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Fair Value
123,174,000 
 
 
123,174,000 
Available-for-sale Securities, Portfolio Concentration Not Rated, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Not Rated, Fair Value
0 
 
 
0 
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Portion Recognized in Earnings, Net Qualitative Disclosures, Privately Issued Mortgage-backed Securities [Abstract]
 
 
 
 
Available-for-sale Securities, Privately Issued Residential Mortgage-backed Securities, Number of Securities
16 
 
 
16 
Available-for-sale Securities, Privately Issued Residential Mortgage-backed Securities, Credit losses Recognized [Abstract]
 
 
 
 
Available-for-sale Securities, Privately Issued Residential Mortgage-backed Securities, Number of Securities with Credit Losses In Current Period
11 
 
 
16 
Amount of Credit Losses Recognized in Current Period
4,469,000 
 
 
48,188,000 
Privately Issued Residential Mortgage-backed Securities [Member] |
Jumbo A Loans [Member]
 
 
 
 
Schedule of Available-for-sale Securities [Line Items]
 
 
 
 
Available-for-sale Securities, Amortized Cost Basis
198,588,000 
334,607,000 
 
198,588,000 
Available-for-sale Securities, Fair Value
201,989,000 
286,924,000 
 
201,989,000 
Available-for-sale Securities, Gross Unrealized Gains
5,138,000 1
0 1
 
5,138,000 1
Available-for-sale Securities, Gross Unrealized Losses
(134,000)1
(11,096,000)1
 
(134,000)1
Available-for-Sale Securities, Other Than Temporary Impairments
(1,603,000)2
(36,587,000)2
 
(1,603,000)2
Available-for-sale Securities, Continuous Unrealized Loss Position, Qualitative Disclosure [Abstract]
 
 
 
 
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions
11 8
48 8
 
11 8
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, OTTI Portion, Number of Positions
10 
36 
 
10 
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value
0 8
8,142,000 8
 
0 8
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value
43,252,000 8
278,781,000 8
 
43,252,000 8
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value
43,252,000 8
286,923,000 8
 
43,252,000 8
Available-for-sale Securities, Continuous Unrealized Loss Position, Less Than Twelve Months, OTTI Portion, Fair Value
0 
3,809,000 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, OTTI Portion, Fair Value
29,128,000 
202,874,000 
 
29,128,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, OTTI Portion, Fair Value
29,128,000 
206,683,000 
 
29,128,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses
0 8
842,000 8
 
0 8
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses
1,737,000 8
46,841,000 8
 
1,737,000 8
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses
1,737,000 8
47,683,000 8
 
1,737,000 8
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses
0 
256,000 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, OTTI Portion, Aggregate Losses
1,602,000 
36,331,000 
 
1,602,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, OTTI Portion, Aggregate Losses
1,602,000 
36,587,000 
 
1,602,000 
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Portion Recognized In Earnings, Net Qualitative Disclosures, Lowest Current Credit Rating [Abstract]
 
 
 
 
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Amortized Cost
0 3
 
 
0 3
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Fair Value
0 3
 
 
0 3
Available-for-sale securities, Portfolio Concentration Rated AAA To AA, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated AAA To AA, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Amortized Cost
198,588,000 
 
 
198,588,000 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Fair Value
201,989,000 
 
 
201,989,000 
Available-for-sale Securities, Portfolio Concentration Not Rated, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Not Rated, Fair Value
0 
 
 
0 
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Portion Recognized in Earnings, Net Qualitative Disclosures, Privately Issued Mortgage-backed Securities [Abstract]
 
 
 
 
Available-for-sale Securities, Privately Issued Residential Mortgage-backed Securities, Number of Securities
33 
 
 
33 
Available-for-sale Securities, Privately Issued Residential Mortgage-backed Securities, Credit losses Recognized [Abstract]
 
 
 
 
Available-for-sale Securities, Privately Issued Residential Mortgage-backed Securities, Number of Securities with Credit Losses In Current Period
7 
 
 
31 
Amount of Credit Losses Recognized in Current Period
1,413,000 
 
 
23,452,000 
Commercial Mortgage Backed Securities [Member]
 
 
 
 
Schedule of Available-for-sale Securities [Line Items]
 
 
 
 
Available-for-sale Securities, Amortized Cost Basis
890,746,000 
 
 
890,746,000 
Available-for-sale Securities, Fair Value
895,075,000 
 
 
895,075,000 
Available-for-sale Securities, Gross Unrealized Gains
5,006,000 1
 
 
5,006,000 1
Available-for-sale Securities, Gross Unrealized Losses
(677,000)1
 
 
(677,000)1
Available-for-Sale Securities, Other Than Temporary Impairments
0 2
 
 
0 2
Available-for-sale Securities, Debt Maturities, Nominal Yield [Abstract]
 
 
 
 
Available-for-sale Securities, Debt Maturities, Nominal Yield
1.35% 
 
 
1.35% 
Available-for-sale Securities, Debt Maturities, Weighted Average Maturity
7.09 5
 
 
7.09 5
Available-for-sale Securities, Continuous Unrealized Loss Position, Qualitative Disclosure [Abstract]
 
 
 
 
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions
8 
 
 
8 
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value
275,065,000 
 
 
275,065,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value
0 
 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value
275,065,000 
 
 
275,065,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses
677,000 
 
 
677,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses
0 
 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses
677,000 
 
 
677,000 
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Portion Recognized In Earnings, Net Qualitative Disclosures, Lowest Current Credit Rating [Abstract]
 
 
 
 
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Amortized Cost
890,746,000 3
 
 
890,746,000 3
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Fair Value
895,075,000 3
 
 
895,075,000 3
Available-for-sale securities, Portfolio Concentration Rated AAA To AA, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated AAA To AA, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Not Rated, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Not Rated, Fair Value
0 
 
 
0 
Perpetual Preferred, Equity Securities and Mutual Funds [Member]
 
 
 
 
Schedule of Available-for-sale Securities [Line Items]
 
 
 
 
Available-for-sale Securities, Amortized Cost Basis
46,764,000 
 
 
46,764,000 
Available-for-sale Securities, Fair Value
52,629,000 
 
 
52,629,000 
Available-for-sale Securities, Debt Maturities, Nominal Yield [Abstract]
 
 
 
 
Available-for-sale Securities, Debt Maturities, Nominal Yield
1.12% 
 
 
1.12% 
Preferred Stock [Member]
 
 
 
 
Schedule of Available-for-sale Securities [Line Items]
 
 
 
 
Available-for-sale Securities, Amortized Cost Basis
22,171,000 
19,171,000 
 
22,171,000 
Available-for-sale Securities, Fair Value
25,072,000 
18,446,000 
 
25,072,000 
Available-for-sale Securities, Gross Unrealized Gains
2,901,000 1
1,030,000 1
 
2,901,000 1
Available-for-sale Securities, Gross Unrealized Losses
0 1
(1,755,000)1
 
0 1
Available-for-Sale Securities, Other Than Temporary Impairments
0 2
0 2
 
0 2
Available-for-sale Securities, Continuous Unrealized Loss Position, Qualitative Disclosure [Abstract]
 
 
 
 
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions
0 
6 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value
0 
11,147,000 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value
0 
0 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value
0 
11,147,000 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses
0 
1,755,000 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses
0 
0 
 
0 
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses
0 
1,755,000 
 
0 
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Portion Recognized In Earnings, Net Qualitative Disclosures, Lowest Current Credit Rating [Abstract]
 
 
 
 
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Amortized Cost
0 3
 
 
0 3
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Fair Value
0 3
 
 
0 3
Available-for-sale securities, Portfolio Concentration Rated AAA To AA, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated AAA To AA, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Amortized Cost
22,171,000 
 
 
22,171,000 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Fair Value
25,072,000 
 
 
25,072,000 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Not Rated, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Not Rated, Fair Value
0 
 
 
0 
Equity Securities And Mutual Funds [Member]
 
 
 
 
Schedule of Available-for-sale Securities [Line Items]
 
 
 
 
Available-for-sale Securities, Amortized Cost Basis
24,593,000 
33,843,000 
 
24,593,000 
Available-for-sale Securities, Fair Value
27,557,000 
47,238,000 
 
27,557,000 
Available-for-sale Securities, Gross Unrealized Gains
3,242,000 1
13,727,000 1
 
3,242,000 1
Available-for-sale Securities, Gross Unrealized Losses
(278,000)1
(332,000)1
 
(278,000)1
Available-for-Sale Securities, Other Than Temporary Impairments
0 2
0 2
 
0 2
Available-for-sale Securities, Continuous Unrealized Loss Position, Qualitative Disclosure [Abstract]
 
 
 
 
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions
22 
7 
 
22 
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value
202,000 
221,000 
 
202,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value
2,161,000 
2,551,000 
 
2,161,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value
2,363,000 
2,772,000 
 
2,363,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses [Abstract]
 
 
 
 
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses
1,000 
5,000 
 
1,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses
277,000 
327,000 
 
277,000 
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses
278,000 
332,000 
 
278,000 
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Portion Recognized In Earnings, Net Qualitative Disclosures, Lowest Current Credit Rating [Abstract]
 
 
 
 
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Amortized Cost
0 3
 
 
0 3
Available-for-sale Securities, Portfolio Concentration US Govt or GSE Securities Not Rated, Fair Value
0 3
 
 
0 3
Available-for-sale securities, Portfolio Concentration Rated AAA To AA, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated AAA To AA, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated A To BBB, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Amortized Cost
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Rated Below Investment Grade, Fair Value
0 
 
 
0 
Available-for-sale Securities, Portfolio Concentration Not Rated, Amortized Cost
24,593,000 
 
 
24,593,000 
Available-for-sale Securities, Portfolio Concentration Not Rated, Fair Value
27,557,000 
 
 
27,557,000 
Available-for-sale Securities, Privately Issued Residential Mortgage-backed Securities, Credit losses Recognized [Abstract]
 
 
 
 
Amount of Credit Losses Recognized in Current Period
$ (457,000)
$ 0 
$ (327,000)
 
Other-than-temporary Impairment (Details) (USD $)
In Thousands, unless otherwise specified
12 Months Ended 48 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Dec. 31, 2012
Other than Temporary Impairment, Credit Losses Recognized in Earnings [Roll Forward]
 
 
 
 
Other than Temporary Impairment, Credit Losses Recognized in Earnings, Credit Losses on Debt Securities Held
$ 75,228 
$ 76,131 
$ 52,624 
$ 75,228 
Other than Temporary Impairment, Credit Losses Recognized in Earnings, Additions, No Previous Impairment
113 
3,368 
 
 
Other than Temporary Impairment, Credit Losses Recognized in Earnings, Additions, Additional Credit Losses
6,780 
20,139 
 
 
Other than Temporary Impairment, Credit Losses Recognized in Earnings, Reductions, Securities Sold
(7,796)
0 
 
 
Mortgage-backed Securities, Issued by Private Enterprises [Member]
 
 
 
 
Other than Temporary Impairment, Credit Losses Recognized in Earnings [Line Items]
 
 
 
 
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net, Available-for-sale Securities
(5,882)
21,900 
26,500 
(71,640)
US States and Political Subdivisions Debt Securities [Member]
 
 
 
 
Other than Temporary Impairment, Credit Losses Recognized in Earnings [Line Items]
 
 
 
 
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net, Available-for-sale Securities
1,000 
1,600 
1,000 
 
Equity Securities And Mutual Funds [Member]
 
 
 
 
Other than Temporary Impairment, Credit Losses Recognized in Earnings [Line Items]
 
 
 
 
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net, Available-for-sale Securities
$ 457 
$ 0 
$ 327 
 
Securities Fair Value Option Securities Part 5 (Details) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2012
Dec. 31, 2011
Schedule of Fair Value Option Securities [Line Items]
 
 
Fair Value Option Securities, Fair Value
$ 284,296 
$ 651,226 
Fair Value Option Securities, Unrealized Gain or Loss
4,770 
19,251 
U.S. Agency Residential Mortgage-backed Securities [Member]
 
 
Schedule of Fair Value Option Securities [Line Items]
 
 
Fair Value Option Securities, Fair Value
257,040 
626,109 
Fair Value Option Securities, Unrealized Gain or Loss
3,314 
19,233 
Corporate Debt Securities [Member]
 
 
Schedule of Fair Value Option Securities [Line Items]
 
 
Fair Value Option Securities, Fair Value
26,486 
25,117 
Fair Value Option Securities, Unrealized Gain or Loss
1,409 
18 
Other Debt Securities [Member]
 
 
Schedule of Fair Value Option Securities [Line Items]
 
 
Fair Value Option Securities, Fair Value
770 
0 
Fair Value Option Securities, Unrealized Gain or Loss
$ 47 
$ 0 
Loans and Allowances for Credit Losses Part 1 (Details) (USD $)
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Loans receivables disclosure [Abstract]
 
 
Loans receivables with fixed rate of interest
$ 6,926,021,000 
$ 6,050,429,000 
Loans receivables with variable rate of interest
5,251,025,000 
5,018,028,000 
Loan receivable non-accrual
134,410,000 
201,286,000 
Total
12,311,456,000 
11,269,743,000 
Accruing loans past due (90 days)
3,925,000 1
2,496,000 1
Loans Receivable, Impaired, Foregone Interest on Nonaccrual Loans
8,587,000 
11,726,000 
Loans receivable, other information [Abstract]
 
 
Amount of total loan portfolio to businesses and individuals in Oklahoma
5,400,000,000 
5,100,000,000 
Percentage of total loan portfolio to businesses and individuals in Oklahoma (in hundredths)
44.00% 
45.00% 
Amount of total loan portfolio to businesses and individuals in Texas
3,900,000,000 
3,500,000,000 
Percentage of total loan portfolio to businesses and individuals in Texas (in hundredths)
32.00% 
31.00% 
Revolving Period for Home Equity Loans
5 years 
 
Amortization Period Following Revolving Period for Home Equity Loans
15 years 
 
Credit Commitments [Abstract]
 
 
Outstanding commitments to extend credit
6,600,000,000 
 
Outstanding standby letters of credit
466,000,000 
 
Outstanding commercial letters of credit
7,000,000 
 
Commercial Portfolio Segment [Member]
 
 
Loans receivables disclosure [Abstract]
 
 
Loans receivables with fixed rate of interest
4,158,548,000 
3,261,344,000 
Loans receivables with variable rate of interest
3,458,897,000 
3,224,915,000 
Loan receivable non-accrual
24,467,000 
68,811,000 
Total
7,641,912,000 
6,555,070,000 
Loans receivable, other information [Abstract]
 
 
Amount of loan portfolio to businesses in Oklahoma
3,100,000,000 
2,800,000,000 
Percentage of loan portfolio to businesses in Oklahoma (in hundredths)
40.00% 
43.00% 
Amount of loan portfolio to businesses in Texas
2,700,000,000 
2,200,000,000 
Percentage of loan portfolio to businesses in Texas (in hundredths)
36.00% 
34.00% 
Commercial Portfolio Segment [Member] |
Energy [Member]
 
 
Loans receivables disclosure [Abstract]
 
 
Total
2,500,000,000 
2,000,000,000 
Loans receivable, other information [Abstract]
 
 
Percentage of energy loans in loan portfolio
20.00% 
 
Amount of loans to energy producers
2,200,000,000 
 
Percentage of committed energy production loans secured by oil
55.00% 
 
Percentage of committed energy production loans secured by natural gas
45.00% 
 
Commercial Portfolio Segment [Member] |
Services [Member]
 
 
Loans receivables disclosure [Abstract]
 
 
Total
2,200,000,000 
1,800,000,000 
Loans receivable, other information [Abstract]
 
 
Amount Of loans with individual balances less than $10 million
1,200,000,000 
993,000,000 
Maximum loan amount for certain individual loans in category
10,000,000 
10,000,000 
Commercial Real Estate Portfolio Segment [Member]
 
 
Loans receivables disclosure [Abstract]
 
 
Loans receivables with fixed rate of interest
845,023,000 
896,820,000 
Loans receivables with variable rate of interest
1,323,350,000 
1,295,290,000 
Loan receivable non-accrual
60,626,000 
99,193,000 
Total
2,228,999,000 
2,291,303,000 
Loans receivable, other information [Abstract]
 
 
Percentage of loan portfolio secured by property in Texas (in hundredths)
35.00% 
36.00% 
Percentage of loan portfolio secured by property in Oklahoma (in hundredths)
26.00% 
26.00% 
Residential Portfolio Segment [Member]
 
 
Loans receivables disclosure [Abstract]
 
 
Loans receivables with fixed rate of interest
1,747,038,000 
1,646,554,000 
Loans receivables with variable rate of interest
251,394,000 
298,206,000 
Loan receivable non-accrual
46,608,000 
29,767,000 
Total
2,045,040,000 
1,974,527,000 
Residential Portfolio Segment [Member] |
Permanent mortgage [Member]
 
 
Loans receivable, other information [Abstract]
 
 
Minimum FICO required for jumbo loan approval
720 
 
Maximum debt-to-income ratio on jumbo loans (in hundredths)
38.00% 
 
Minimum loan-to-value ratio on jumbo loans (in hundredths)
60.00% 
 
Maximum loan-to-value ratio on jumbo loans (in hundredths)
100.00% 
 
Period For Fixed Rate On Variable Rate Jumbo Loans Minimum
3 years 
 
Period For Fixed Rate On Variable Rate Jumbo Loans Maximum
10 years 
 
Residential Portfolio Segment [Member] |
Permanent mortgages guaranteed by U.S. government agencies [Member]
 
 
Loans receivables disclosure [Abstract]
 
 
Total
160,000,000 
185,000,000 
Residential Portfolio Segment [Member] |
Home equity [Member]
 
 
Loans receivables disclosure [Abstract]
 
 
Total
761,000,000 
632,000,000 
Loans receivable, other information [Abstract]
 
 
Percentage of home equity portfolio comprised of first lien loans
68.00% 
66.00% 
Percentage of home equity portfolio comprised of junior lien loans
32.00% 
34.00% 
Percentage of junior lien home equity loans that are amortizing term loans
78.00% 
78.00% 
Percentage of junior lien home equity loans that are revolving lines of credit
22.00% 
22.00% 
Home equity loans, description
Home equity loans generally require a minimum FICO score of 700 and a maximum DTI of 40%. 
 
Home equity loans, maximum
400,000 
 
Consumer Portfolio Segment [Member]
 
 
Loans receivables disclosure [Abstract]
 
 
Loans receivables with fixed rate of interest
175,412,000 
245,711,000 
Loans receivables with variable rate of interest
217,384,000 
199,617,000 
Loan receivable non-accrual
2,709,000 
3,515,000 
Total
$ 395,505,000 
$ 448,843,000 
Loans and Allowances for Credit Losses Part 2 (Details) (USD $)
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Allowance for loan losses [Roll Forward]
 
 
 
Beginning balance
$ 253,481,000 
$ 292,971,000 
$ 292,095,000 
Provision for loan losses
(14,654,000)
(1,040,000)
105,256,000 
Loans charged off
(42,138,000)
(56,800,000)
(123,988,000)
Recoveries
18,818,000 
18,350,000 
19,608,000 
Ending balance
215,507,000 
253,481,000 
292,971,000 
Accrual for off-balance sheet credit losses [Roll Forward]
 
 
 
Beginning balance
9,261,000 
14,271,000 
14,388,000 
Provision for off-balance sheet credit losses
(7,346,000)
(5,010,000)
(117,000)
Ending balance
1,915,000 
9,261,000 
14,271,000 
Total provision for credit losses
(22,000,000)
(6,050,000)
105,139,000 
Negative recovery related to invalidated settlement agreement
7,100,000 
 
 
Recorded investment [Abstract]
 
 
 
Collectively measured for impairment, recorded investment
12,177,046,000 
11,093,254,000 
 
Individually measured for impairment, recorded investment
134,410,000 
176,489,000 
 
Total
12,311,456,000 
11,269,743,000 
 
Related allowance [Abstract]
 
 
 
Collectively measured for impairment, related allowance
167,087,000 
201,355,000 
 
Individually measured for impairment, related allowance
(4,233,000)
(5,776,000)
 
Total measured for impairment, related allowance
(215,507,000)
(253,481,000)
(292,971,000)
Commercial [Member]
 
 
 
Allowance for loan losses [Roll Forward]
 
 
 
Beginning balance
83,443,000 
104,631,000 
121,320,000 
Provision for loan losses
(14,950,000)
(13,830,000)
1,688,000 
Loans charged off
(9,341,000)
(14,836,000)
(27,640,000)
Recoveries
6,128,000 1
7,478,000 
9,263,000 
Ending balance
65,280,000 
83,443,000 
104,631,000 
Accrual for off-balance sheet credit losses [Roll Forward]
 
 
 
Beginning balance
7,906,000 
13,456,000 
12,344,000 
Provision for off-balance sheet credit losses
(7,431,000)
(5,550,000)
1,112,000 
Ending balance
475,000 
7,906,000 
13,456,000 
Total provision for credit losses
(22,381,000)
(19,380,000)
2,800,000 
Recorded investment [Abstract]
 
 
 
Collectively measured for impairment, recorded investment
7,617,445,000 
6,486,311,000 
 
Individually measured for impairment, recorded investment
24,467,000 
68,759,000 
 
Total
7,641,912,000 
6,555,070,000 
 
Related allowance [Abstract]
 
 
 
Collectively measured for impairment, related allowance
65,050,000 
81,907,000 
 
Individually measured for impairment, related allowance
(230,000)
(1,536,000)
 
Total measured for impairment, related allowance
(65,280,000)
(83,443,000)
(104,631,000)
Commercial Real Estate [Member]
 
 
 
Allowance for loan losses [Roll Forward]
 
 
 
Beginning balance
67,034,000 
98,709,000 
104,208,000 
Provision for loan losses
(6,214,000)
(18,482,000)
51,284,000 
Loans charged off
(11,642,000)
(15,973,000)
(59,962,000)
Recoveries
5,706,000 
2,780,000 
3,179,000 
Ending balance
54,884,000 
67,034,000 
98,709,000 
Accrual for off-balance sheet credit losses [Roll Forward]
 
 
 
Beginning balance
1,250,000 
443,000 
1,404,000 
Provision for off-balance sheet credit losses
103,000 
807,000 
(961,000)
Ending balance
1,353,000 
1,250,000 
443,000 
Total provision for credit losses
(6,111,000)
(17,675,000)
50,323,000 
Recorded investment [Abstract]
 
 
 
Collectively measured for impairment, recorded investment
2,168,373,000 
2,192,110,000 
 
Individually measured for impairment, recorded investment
60,626,000 
99,193,000 
 
Total
2,228,999,000 
2,291,303,000 
 
Related allowance [Abstract]
 
 
 
Collectively measured for impairment, related allowance
51,775,000 
63,092,000 
 
Individually measured for impairment, related allowance
(3,109,000)
(3,942,000)
 
Total measured for impairment, related allowance
(54,884,000)
(67,034,000)
(98,709,000)
Residential Mortgage [Member]
 
 
 
Allowance for loan losses [Roll Forward]
 
 
 
Beginning balance
46,476,000 
50,281,000 
27,863,000 
Provision for loan losses
3,346,000 
7,968,000 
41,573,000 
Loans charged off
(10,047,000)
(14,107,000)
(20,056,000)
Recoveries
1,928,000 
2,334,000 
901,000 
Ending balance
41,703,000 
46,476,000 
50,281,000 
Accrual for off-balance sheet credit losses [Roll Forward]
 
 
 
Beginning balance
91,000 
131,000 
222,000 
Provision for off-balance sheet credit losses
(13,000)
(40,000)
(91,000)
Ending balance
78,000 
91,000 
131,000 
Total provision for credit losses
3,333,000 
7,928,000 
41,482,000 
Recorded investment [Abstract]
 
 
 
Collectively measured for impairment, recorded investment
1,998,432,000 
1,967,086,000 
 
Individually measured for impairment, recorded investment
46,608,000 
7,441,000 
 
Total
2,045,040,000 
1,974,527,000 
 
Related allowance [Abstract]
 
 
 
Collectively measured for impairment, related allowance
40,934,000 
46,178,000 
 
Individually measured for impairment, related allowance
(769,000)
(298,000)
 
Total measured for impairment, related allowance
(41,703,000)
(46,476,000)
(50,281,000)
Consumer [Member]
 
 
 
Allowance for loan losses [Roll Forward]
 
 
 
Beginning balance
10,178,000 
12,614,000 
20,452,000 
Provision for loan losses
5,327,000 
3,690,000 
2,227,000 
Loans charged off
(11,108,000)
(11,884,000)
(16,330,000)
Recoveries
5,056,000 
5,758,000 
6,265,000 
Ending balance
9,453,000 
10,178,000 
12,614,000 
Accrual for off-balance sheet credit losses [Roll Forward]
 
 
 
Beginning balance
14,000 
241,000 
418,000 
Provision for off-balance sheet credit losses
(5,000)
(227,000)
(177,000)
Ending balance
9,000 
14,000 
241,000 
Total provision for credit losses
5,322,000 
3,463,000 
2,050,000 
Recorded investment [Abstract]
 
 
 
Collectively measured for impairment, recorded investment
392,796,000 
447,747,000 
 
Individually measured for impairment, recorded investment
2,709,000 
1,096,000 
 
Total
395,505,000 
448,843,000 
 
Related allowance [Abstract]
 
 
 
Collectively measured for impairment, related allowance
9,328,000 
10,178,000 
 
Individually measured for impairment, related allowance
(125,000)
0 
 
Total measured for impairment, related allowance
(9,453,000)
(10,178,000)
(12,614,000)
Segment Allocations [Member]
 
 
 
Allowance for loan losses [Roll Forward]
 
 
 
Ending balance
171,320,000 
207,131,000 
 
Recorded investment [Abstract]
 
 
 
Collectively measured for impairment, recorded investment
12,177,046,000 
11,093,254,000 
 
Individually measured for impairment, recorded investment
134,410,000 
176,489,000 
 
Total
12,311,456,000 
11,269,743,000 
 
Related allowance [Abstract]
 
 
 
Collectively measured for impairment, related allowance
167,087,000 
201,355,000 
 
Individually measured for impairment, related allowance
(4,233,000)
(5,776,000)
 
Total measured for impairment, related allowance
(171,320,000)
(207,131,000)
 
Unallocated Financing Receivables [Member]
 
 
 
Allowance for loan losses [Roll Forward]
 
 
 
Beginning balance
46,350,000 
26,736,000 
18,252,000 
Provision for loan losses
(2,163,000)
19,614,000 
8,484,000 
Loans charged off
0 
0 
0 
Recoveries
0 
0 
0 
Ending balance
44,187,000 
46,350,000 
26,736,000 
Accrual for off-balance sheet credit losses [Roll Forward]
 
 
 
Beginning balance
0 
0 
0 
Provision for off-balance sheet credit losses
0 
0 
0 
Ending balance
0 
0 
0 
Total provision for credit losses
(2,163,000)
19,614,000 
8,484,000 
Recorded investment [Abstract]
 
 
 
Collectively measured for impairment, recorded investment
0 
0 
 
Individually measured for impairment, recorded investment
0 
0 
 
Total
0 
0 
 
Related allowance [Abstract]
 
 
 
Collectively measured for impairment, related allowance
0 
0 
 
Individually measured for impairment, related allowance
0 
0 
 
Total measured for impairment, related allowance
$ (44,187,000)
$ (46,350,000)
$ (26,736,000)
Loans and Allowances for Credit Losses Part 3 (Details) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Dec. 31, 2009
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
$ 10,350,320 
$ 9,362,898 
 
 
Non-Graded, Recorded Investment
1,961,136 
1,906,845 
 
 
Total
12,311,456 
11,269,743 
 
 
Related Allowance [Abstract]
 
 
 
 
Internally Risk Graded, Allowance
127,322 
160,086 
 
 
Non-Graded, Allowance
43,998 
47,045 
 
 
Allowance For Financing Receivable Total
215,507 
253,481 
292,971 
292,095 
Performing [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
10,111,255 
9,025,862 
 
 
Non-Graded, Recorded Investment
1,924,879 
1,882,048 
 
 
Potential Problem [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
140,912 
160,547 
 
 
Nonaccrual [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
98,153 
176,489 
 
 
Non-Graded, Recorded Investment
36,257 
24,797 
 
 
Commercial [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
7,624,442 
6,536,602 
 
 
Non-Graded, Recorded Investment
17,470 
18,468 
 
 
Total
7,641,912 
6,555,070 
 
 
Related Allowance [Abstract]
 
 
 
 
Internally Risk Graded, Allowance
64,181 
82,263 
 
 
Non-Graded, Allowance
1,099 
1,180 
 
 
Allowance For Financing Receivable Total
65,280 
83,443 
 
 
Commercial [Member] |
Performing [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
7,533,757 
6,394,362 
 
 
Non-Graded, Recorded Investment
17,406 
18,416 
 
 
Commercial [Member] |
Potential Problem [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
66,282 
73,481 
 
 
Commercial [Member] |
Nonaccrual [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
24,403 
68,759 
 
 
Non-Graded, Recorded Investment
64 
52 
 
 
Commercial [Member] |
Energy [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Total
2,460,659 
2,005,041 
 
 
Commercial [Member] |
Energy [Member] |
Performing [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
2,448,954 
2,003,288 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Commercial [Member] |
Energy [Member] |
Potential Problem [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
9,245 
1,417 
 
 
Commercial [Member] |
Energy [Member] |
Nonaccrual [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
2,460 
336 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Commercial [Member] |
Services [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Total
2,164,186 
1,761,538 
 
 
Commercial [Member] |
Services [Member] |
Performing [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
2,119,734 
1,713,232 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Commercial [Member] |
Services [Member] |
Potential Problem [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
32,362 
31,338 
 
 
Commercial [Member] |
Services [Member] |
Nonaccrual [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
12,090 
16,968 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Commercial [Member] |
Wholesale and retail [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Total
1,106,439 
967,426 
 
 
Commercial [Member] |
Wholesale and retail [Member] |
Performing [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
1,093,413 
912,090 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Commercial [Member] |
Wholesale and retail [Member] |
Potential Problem [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
9,949 
34,156 
 
 
Commercial [Member] |
Wholesale and retail [Member] |
Nonaccrual [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
3,077 
21,180 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Commercial [Member] |
Manufacturing [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Total
348,484 
336,733 
 
 
Commercial [Member] |
Manufacturing [Member] |
Performing [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
337,132 
311,292 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Commercial [Member] |
Manufacturing [Member] |
Potential Problem [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
9,345 
2,390 
 
 
Commercial [Member] |
Manufacturing [Member] |
Nonaccrual [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
2,007 
23,051 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Commercial [Member] |
Integrated food services [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Total
191,106 
204,311 
 
 
Commercial [Member] |
Integrated food services [Member] |
Performing [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
190,422 
203,555 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Commercial [Member] |
Integrated food services [Member] |
Potential Problem [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
0 
756 
 
 
Commercial [Member] |
Integrated food services [Member] |
Nonaccrual [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
684 
0 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Commercial [Member] |
Healthcare [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Total
1,081,406 
978,160 
 
 
Commercial [Member] |
Healthcare [Member] |
Performing [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
1,077,773 
969,260 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Commercial [Member] |
Healthcare [Member] |
Potential Problem [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
467 
3,414 
 
 
Commercial [Member] |
Healthcare [Member] |
Nonaccrual [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
3,166 
5,486 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Commercial [Member] |
Other commercial and industrial [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Total
289,632 
301,861 
 
 
Commercial [Member] |
Other commercial and industrial [Member] |
Performing [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
266,329 
281,645 
 
 
Non-Graded, Recorded Investment
17,406 
18,416 
 
 
Commercial [Member] |
Other commercial and industrial [Member] |
Potential Problem [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
4,914 
10 
 
 
Commercial [Member] |
Other commercial and industrial [Member] |
Nonaccrual [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
919 
1,738 
 
 
Non-Graded, Recorded Investment
64 
52 
 
 
Commercial Real Estate [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
2,228,999 
2,291,303 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Total
2,228,999 
2,291,303 
 
 
Related Allowance [Abstract]
 
 
 
 
Internally Risk Graded, Allowance
54,884 
67,034 
 
 
Non-Graded, Allowance
0 
0 
 
 
Allowance For Financing Receivable Total
54,884 
67,034 
 
 
Commercial Real Estate [Member] |
Performing [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
2,105,105 
2,124,872 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Commercial Real Estate [Member] |
Potential Problem [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
63,268 
67,238 
 
 
Commercial Real Estate [Member] |
Nonaccrual [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
60,626 
99,193 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Commercial Real Estate [Member] |
Construction and land development [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Total
253,093 
342,054 
 
 
Commercial Real Estate [Member] |
Construction and land development [Member] |
Performing [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
204,010 
252,936 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Commercial Real Estate [Member] |
Construction and land development [Member] |
Potential Problem [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
22,952 
27,244 
 
 
Commercial Real Estate [Member] |
Construction and land development [Member] |
Nonaccrual [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
26,131 
61,874 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Commercial Real Estate [Member] |
Retail [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Total
522,786 
509,402 
 
 
Commercial Real Estate [Member] |
Retail [Member] |
Performing [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
508,342 
499,295 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Commercial Real Estate [Member] |
Retail [Member] |
Potential Problem [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
6,327 
3,244 
 
 
Commercial Real Estate [Member] |
Retail [Member] |
Nonaccrual [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
8,117 
6,863 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Commercial Real Estate [Member] |
Office [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Total
427,872 
405,923 
 
 
Commercial Real Estate [Member] |
Office [Member] |
Performing [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
405,763 
381,918 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Commercial Real Estate [Member] |
Office [Member] |
Potential Problem [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
15,280 
12,548 
 
 
Commercial Real Estate [Member] |
Office [Member] |
Nonaccrual [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
6,829 
11,457 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Commercial Real Estate [Member] |
Multifamily [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Total
402,896 
369,028 
 
 
Commercial Real Estate [Member] |
Multifamily [Member] |
Performing [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
393,566 
357,436 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Commercial Real Estate [Member] |
Multifamily [Member] |
Potential Problem [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
6,624 
8,079 
 
 
Commercial Real Estate [Member] |
Multifamily [Member] |
Nonaccrual [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
2,706 
3,513 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Commercial Real Estate [Member] |
Industrial [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Total
245,994 
278,186 
 
 
Commercial Real Estate [Member] |
Industrial [Member] |
Performing [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
241,761 
277,906 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Commercial Real Estate [Member] |
Industrial [Member] |
Potential Problem [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
265 
280 
 
 
Commercial Real Estate [Member] |
Industrial [Member] |
Nonaccrual [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
3,968 
0 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Commercial Real Estate [Member] |
Other commercial real estate [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Total
376,358 
386,710 
 
 
Commercial Real Estate [Member] |
Other commercial real estate [Member] |
Performing [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
351,663 
355,381 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Commercial Real Estate [Member] |
Other commercial real estate [Member] |
Potential Problem [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
11,820 
15,843 
 
 
Commercial Real Estate [Member] |
Other commercial real estate [Member] |
Nonaccrual [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
12,875 
15,486 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Residential Mortgage [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
265,503 
317,798 
 
 
Non-Graded, Recorded Investment
1,779,537 
1,656,729 
 
 
Total
2,045,040 
1,974,527 
 
 
Related Allowance [Abstract]
 
 
 
 
Internally Risk Graded, Allowance
5,270 
8,262 
 
 
Non-Graded, Allowance
36,433 
38,214 
 
 
Allowance For Financing Receivable Total
41,703 
46,476 
 
 
Residential Mortgage [Member] |
Performing [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
242,823 
294,478 
 
 
Non-Graded, Recorded Investment
1,745,338 
1,634,403 
 
 
Residential Mortgage [Member] |
Potential Problem [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
10,271 
15,879 
 
 
Residential Mortgage [Member] |
Nonaccrual [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
12,409 
7,441 
 
 
Non-Graded, Recorded Investment
34,199 
22,326 
 
 
Residential Mortgage [Member] |
Permanent mortgage [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Total
1,123,965 
1,157,133 
 
 
Residential Mortgage [Member] |
Permanent mortgage [Member] |
Performing [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
242,823 
294,478 
 
 
Non-Graded, Recorded Investment
831,008 
821,410 
 
 
Residential Mortgage [Member] |
Permanent mortgage [Member] |
Potential Problem [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
10,271 
15,879 
 
 
Residential Mortgage [Member] |
Permanent mortgage [Member] |
Nonaccrual [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
12,409 
7,441 
 
 
Non-Graded, Recorded Investment
27,454 
17,925 
 
 
Residential Mortgage [Member] |
Permanent mortgages guaranteed by U.S. government agencies [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Total
160,444 
184,973 
 
 
Residential Mortgage [Member] |
Permanent mortgages guaranteed by U.S. government agencies [Member] |
Performing [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
0 
0 
 
 
Non-Graded, Recorded Investment
159,955 
184,973 
 
 
Residential Mortgage [Member] |
Permanent mortgages guaranteed by U.S. government agencies [Member] |
Potential Problem [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
0 
0 
 
 
Residential Mortgage [Member] |
Permanent mortgages guaranteed by U.S. government agencies [Member] |
Nonaccrual [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
0 
0 
 
 
Non-Graded, Recorded Investment
489 
0 
 
 
Residential Mortgage [Member] |
Home equity [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Total
760,631 
632,421 
 
 
Residential Mortgage [Member] |
Home equity [Member] |
Performing [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
0 
0 
 
 
Non-Graded, Recorded Investment
754,375 
628,020 
 
 
Residential Mortgage [Member] |
Home equity [Member] |
Potential Problem [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
0 
0 
 
 
Residential Mortgage [Member] |
Home equity [Member] |
Nonaccrual [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
0 
0 
 
 
Non-Graded, Recorded Investment
6,256 
4,401 
 
 
Consumer [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
231,376 
217,195 
 
 
Non-Graded, Recorded Investment
164,129 
231,648 
 
 
Total
395,505 
448,843 
 
 
Related Allowance [Abstract]
 
 
 
 
Internally Risk Graded, Allowance
2,987 
2,527 
 
 
Non-Graded, Allowance
6,466 
7,651 
 
 
Allowance For Financing Receivable Total
9,453 
10,178 
 
 
Consumer [Member] |
Performing [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
229,570 
212,150 
 
 
Non-Graded, Recorded Investment
162,135 
229,229 
 
 
Consumer [Member] |
Potential Problem [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
1,091 
3,949 
 
 
Consumer [Member] |
Nonaccrual [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
715 
1,096 
 
 
Non-Graded, Recorded Investment
1,994 
2,419 
 
 
Consumer [Member] |
Indirect automobile [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Total
34,735 
105,149 
 
 
Consumer [Member] |
Indirect automobile [Member] |
Performing [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
0 
0 
 
 
Non-Graded, Recorded Investment
33,157 
102,955 
 
 
Consumer [Member] |
Indirect automobile [Member] |
Potential Problem [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
0 
0 
 
 
Consumer [Member] |
Indirect automobile [Member] |
Nonaccrual [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
0 
0 
 
 
Non-Graded, Recorded Investment
1,578 
2,194 
 
 
Consumer [Member] |
Other consumer [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Total
360,770 
343,694 
 
 
Consumer [Member] |
Other consumer [Member] |
Performing [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
229,570 
212,150 
 
 
Non-Graded, Recorded Investment
128,978 
126,274 
 
 
Consumer [Member] |
Other consumer [Member] |
Potential Problem [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
1,091 
3,949 
 
 
Consumer [Member] |
Other consumer [Member] |
Nonaccrual [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
715 
1,096 
 
 
Non-Graded, Recorded Investment
416 
225 
 
 
Allocated Class of Receivables [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
10,350,320 
9,362,898 
 
 
Non-Graded, Recorded Investment
1,961,136 
1,906,845 
 
 
Total
12,311,456 
11,269,743 
 
 
Related Allowance [Abstract]
 
 
 
 
Internally Risk Graded, Allowance
127,322 
160,086 
 
 
Non-Graded, Allowance
43,998 
47,045 
 
 
Allowance For Financing Receivable Total
171,320 
207,131 
 
 
Unallocated Financing Receivables [Member]
 
 
 
 
Recorded Investment [Abstract]
 
 
 
 
Internally Risk Graded, Recorded Investment
0 
0 
 
 
Non-Graded, Recorded Investment
0 
0 
 
 
Total
0 
0 
 
 
Related Allowance [Abstract]
 
 
 
 
Internally Risk Graded, Allowance
0 
0 
 
 
Non-Graded, Allowance
0 
0 
 
 
Allowance For Financing Receivable Total
$ 44,187 
$ 46,350 
$ 26,736 
$ 18,252 
Loans and Allowances for Credit Losses Part 4 (Details) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Impaired loans [Abstract]
 
 
Impaired loans, unpaid principal balance
$ 360,258 
$ 468,774 
Impaired loans, recorded investment, total
294,365 
386,259 
Impaired loans, recorded investment with no related allowance
283,039 
364,365 
Impaired loans, recorded investment with related allowance
11,326 
21,894 
Impaired loans, related allowance
4,233 
5,776 
Impaired loans, average recorded investment
341,335 
332,517 
Impaired loans, interest income recognized
8,308 
6,654 
Commercial Loan [Member]
 
 
Impaired loans [Abstract]
 
 
Impaired loans, unpaid principal balance
43,230 
93,984 
Impaired loans, recorded investment, total
24,467 
68,811 
Impaired loans, recorded investment with no related allowance
23,140 
66,491 
Impaired loans, recorded investment with related allowance
1,327 
2,320 
Impaired loans, related allowance
230 
1,536 
Impaired loans, average recorded investment
46,640 
53,635 
Impaired loans, interest income recognized
0 
0 
Commercial Loan [Member] |
Energy [Member]
 
 
Impaired loans [Abstract]
 
 
Impaired loans, unpaid principal balance
2,460 
336 
Impaired loans, recorded investment, total
2,460 
336 
Impaired loans, recorded investment with no related allowance
2,460 
336 
Impaired loans, recorded investment with related allowance
0 
0 
Impaired loans, related allowance
0 
0 
Impaired loans, average recorded investment
1,398 
401 
Impaired loans, interest income recognized
0 
0 
Commercial Loan [Member] |
Services [Member]
 
 
Impaired loans [Abstract]
 
 
Impaired loans, unpaid principal balance
15,715 
26,916 
Impaired loans, recorded investment, total
12,090 
16,968 
Impaired loans, recorded investment with no related allowance
11,940 
16,200 
Impaired loans, recorded investment with related allowance
150 
768 
Impaired loans, related allowance
149 
360 
Impaired loans, average recorded investment
14,529 
18,115 
Impaired loans, interest income recognized
0 
0 
Commercial Loan [Member] |
Wholesale and retail [Member]
 
 
Impaired loans [Abstract]
 
 
Impaired loans, unpaid principal balance
9,186 
24,432 
Impaired loans, recorded investment, total
3,077 
21,180 
Impaired loans, recorded investment with no related allowance
3,016 
19,702 
Impaired loans, recorded investment with related allowance
61 
1,478 
Impaired loans, related allowance
15 
1,102 
Impaired loans, average recorded investment
12,129 
14,833 
Impaired loans, interest income recognized
0 
0 
Commercial Loan [Member] |
Manufacturing [Member]
 
 
Impaired loans [Abstract]
 
 
Impaired loans, unpaid principal balance
2,447 
26,186 
Impaired loans, recorded investment, total
2,007 
23,051 
Impaired loans, recorded investment with no related allowance
2,007 
23,051 
Impaired loans, recorded investment with related allowance
0 
0 
Impaired loans, related allowance
0 
0 
Impaired loans, average recorded investment
12,529 
12,584 
Impaired loans, interest income recognized
0 
0 
Commercial Loan [Member] |
Healthcare [Member]
 
 
Impaired loans [Abstract]
 
 
Impaired loans, unpaid principal balance
4,256 
6,825 
Impaired loans, recorded investment, total
3,166 
5,486 
Impaired loans, recorded investment with no related allowance
2,050 
5,412 
Impaired loans, recorded investment with related allowance
1,116 
74 
Impaired loans, related allowance
66 
74 
Impaired loans, average recorded investment
4,326 
4,510 
Impaired loans, interest income recognized
0 
0 
Commercial Loan [Member] |
Integrated food services [Member]
 
 
Impaired loans [Abstract]
 
 
Impaired loans, unpaid principal balance
684 
0 
Impaired loans, recorded investment, total
684 
0 
Impaired loans, recorded investment with no related allowance
684 
0 
Impaired loans, recorded investment with related allowance
0 
0 
Impaired loans, related allowance
0 
0 
Impaired loans, average recorded investment
342 
7 
Impaired loans, interest income recognized
0 
0 
Commercial Loan [Member] |
Other commercial and industrial [Member]
 
 
Impaired loans [Abstract]
 
 
Impaired loans, unpaid principal balance
8,482 
9,289 
Impaired loans, recorded investment, total
983 
1,790 
Impaired loans, recorded investment with no related allowance
983 
1,790 
Impaired loans, recorded investment with related allowance
0 
0 
Impaired loans, related allowance
0 
0 
Impaired loans, average recorded investment
1,387 
3,185 
Impaired loans, interest income recognized
0 
0 
Commercial Real Estate [Member]
 
 
Impaired loans [Abstract]
 
 
Impaired loans, unpaid principal balance
86,001 
141,500 
Impaired loans, recorded investment, total
60,626 
99,193 
Impaired loans, recorded investment with no related allowance
53,051 
82,080 
Impaired loans, recorded investment with related allowance
7,575 
17,113 
Impaired loans, related allowance
3,109 
3,942 
Impaired loans, average recorded investment
79,911 
124,782 
Impaired loans, interest income recognized
0 
0 
Commercial Real Estate [Member] |
Construction and land development [Member]
 
 
Impaired loans [Abstract]
 
 
Impaired loans, unpaid principal balance
44,721 
98,053 
Impaired loans, recorded investment, total
26,131 
61,874 
Impaired loans, recorded investment with no related allowance
25,575 
56,740 
Impaired loans, recorded investment with related allowance
556 
5,134 
Impaired loans, related allowance
155 
1,777 
Impaired loans, average recorded investment
44,003 
80,727 
Impaired loans, interest income recognized
0 
0 
Commercial Real Estate [Member] |
Retail [Member]
 
 
Impaired loans [Abstract]
 
 
Impaired loans, unpaid principal balance
9,797 
8,645 
Impaired loans, recorded investment, total
8,117 
6,863 
Impaired loans, recorded investment with no related allowance
8,117 
4,373 
Impaired loans, recorded investment with related allowance
0 
2,490 
Impaired loans, related allowance
0 
1,062 
Impaired loans, average recorded investment
7,490 
5,921 
Impaired loans, interest income recognized
0 
0 
Commercial Real Estate [Member] |
Office [Member]
 
 
Impaired loans [Abstract]
 
 
Impaired loans, unpaid principal balance
8,949 
14,588 
Impaired loans, recorded investment, total
6,829 
11,457 
Impaired loans, recorded investment with no related allowance
6,604 
9,567 
Impaired loans, recorded investment with related allowance
225 
1,890 
Impaired loans, related allowance
21 
291 
Impaired loans, average recorded investment
9,143 
15,556 
Impaired loans, interest income recognized
0 
0 
Commercial Real Estate [Member] |
Multifamily [Member]
 
 
Impaired loans [Abstract]
 
 
Impaired loans, unpaid principal balance
3,189 
3,512 
Impaired loans, recorded investment, total
2,706 
3,513 
Impaired loans, recorded investment with no related allowance
2,706 
3,513 
Impaired loans, recorded investment with related allowance
0 
0 
Impaired loans, related allowance
0 
0 
Impaired loans, average recorded investment
3,110 
5,119 
Impaired loans, interest income recognized
0 
0 
Commercial Real Estate [Member] |
Industrial [Member]
 
 
Impaired loans [Abstract]
 
 
Impaired loans, unpaid principal balance
3,968 
0 
Impaired loans, recorded investment, total
3,968 
0 
Impaired loans, recorded investment with no related allowance
0 
0 
Impaired loans, recorded investment with related allowance
3,968 
0 
Impaired loans, related allowance
2,290 
0 
Impaired loans, average recorded investment
1,984 
2,044 
Impaired loans, interest income recognized
0 
0 
Commercial Real Estate [Member] |
Other commercial real estate [Member]
 
 
Impaired loans [Abstract]
 
 
Impaired loans, unpaid principal balance
15,377 
16,702 
Impaired loans, recorded investment, total
12,875 
15,486 
Impaired loans, recorded investment with no related allowance
10,049 
7,887 
Impaired loans, recorded investment with related allowance
2,826 
7,599 
Impaired loans, related allowance
643 
812 
Impaired loans, average recorded investment
14,181 
15,415 
Impaired loans, interest income recognized
0 
0 
Residential Mortgage [Member]
 
 
Impaired loans [Abstract]
 
 
Impaired loans, unpaid principal balance
228,149 
229,144 
Impaired loans, recorded investment, total
206,563 
214,740 
Impaired loans, recorded investment with no related allowance
204,264 
212,279 
Impaired loans, recorded investment with related allowance
2,299 
2,461 
Impaired loans, related allowance
769 
298 
Impaired loans, average recorded investment
211,672 
150,059 
Impaired loans, interest income recognized
8,308 
6,654 
Residential Mortgage [Member] |
Permanent mortgage [Member]
 
 
Impaired loans [Abstract]
 
 
Impaired loans, unpaid principal balance
51,153 
35,176 
Impaired loans, recorded investment, total
39,863 
25,366 
Impaired loans, recorded investment with no related allowance
37,564 
22,905 
Impaired loans, recorded investment with related allowance
2,299 
2,461 
Impaired loans, related allowance
769 
298 
Impaired loans, average recorded investment
32,614 
28,739 
Impaired loans, interest income recognized
1,590 
527 
Residential Mortgage [Member] |
Permanent mortgages guaranteed by U.S. government agencies [Member]
 
 
Impaired loans [Abstract]
 
 
Impaired loans, unpaid principal balance
170,740 1
189,567 2
Impaired loans, recorded investment, total
160,444 1
184,973 2
Impaired loans, recorded investment with no related allowance
160,444 1
184,973 2
Impaired loans, recorded investment with related allowance
0 1
0 2
Impaired loans, related allowance
0 1
0 2
Impaired loans, average recorded investment
173,729 1
116,462 2
Impaired loans, interest income recognized
6,718 1
6,127 2
Residential Mortgage [Member] |
Home equity [Member]
 
 
Impaired loans [Abstract]
 
 
Impaired loans, unpaid principal balance
6,256 
4,401 
Impaired loans, recorded investment, total
6,256 
4,401 
Impaired loans, recorded investment with no related allowance
6,256 
4,401 
Impaired loans, recorded investment with related allowance
0 
0 
Impaired loans, related allowance
0 
0 
Impaired loans, average recorded investment
5,329 
4,858 
Impaired loans, interest income recognized
0 
0 
Consumer Loan [Member]
 
 
Impaired loans [Abstract]
 
 
Impaired loans, unpaid principal balance
2,878 
4,146 
Impaired loans, recorded investment, total
2,709 
3,515 
Impaired loans, recorded investment with no related allowance
2,584 
3,515 
Impaired loans, recorded investment with related allowance
125 
0 
Impaired loans, related allowance
125 
0 
Impaired loans, average recorded investment
3,112 
4,041 
Impaired loans, interest income recognized
0 
0 
Consumer Loan [Member] |
Indirect automobile [Member]
 
 
Impaired loans [Abstract]
 
 
Impaired loans, unpaid principal balance
1,578 
2,194 
Impaired loans, recorded investment, total
1,578 
2,194 
Impaired loans, recorded investment with no related allowance
1,578 
2,194 
Impaired loans, recorded investment with related allowance
0 
0 
Impaired loans, related allowance
0 
0 
Impaired loans, average recorded investment
1,886 
2,360 
Impaired loans, interest income recognized
0 
0 
Consumer Loan [Member] |
Other consumer [Member]
 
 
Impaired loans [Abstract]
 
 
Impaired loans, unpaid principal balance
1,300 
1,952 
Impaired loans, recorded investment, total
1,131 
1,321 
Impaired loans, recorded investment with no related allowance
1,006 
1,321 
Impaired loans, recorded investment with related allowance
125 
0 
Impaired loans, related allowance
125 
0 
Impaired loans, average recorded investment
1,226 
1,681 
Impaired loans, interest income recognized
$ 0 
$ 0 
Loans and Allowances for Credit Losses Part 5 (Details) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
$ 97,985 
$ 83,197 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
48,126 
34,435 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
49,859 
48,762 
Troubled Debt Restructuring, Specific allowance
273 
2,760 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
5,525 
3,187 
Accruing [Member]
 
 
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
38,515 
32,891 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
8,755 
13,298 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
29,760 
19,593 
Troubled Debt Restructuring, Specific allowance
0 
0 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
0 
233 
Nonaccrual [Member]
 
 
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
59,470 
50,306 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
39,371 
21,137 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
20,099 
29,169 
Troubled Debt Restructuring, Specific allowance
273 
2,760 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
5,525 
2,954 
Commercial Loan [Member] |
Nonaccrual [Member]
 
 
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
5,521 
6,228 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
3,525 
3,438 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
1,996 
2,790 
Troubled Debt Restructuring, Specific allowance
60 
24 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
107 
301 
Commercial Loan [Member] |
Energy [Member] |
Nonaccrual [Member]
 
 
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
0 
0 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
0 
0 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
0 
0 
Troubled Debt Restructuring, Specific allowance
0 
0 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
0 
0 
Commercial Loan [Member] |
Services [Member] |
Nonaccrual [Member]
 
 
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
2,492 
3,529 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
2,099 
1,907 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
393 
1,622 
Troubled Debt Restructuring, Specific allowance
45 
0 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
0 
301 
Commercial Loan [Member] |
Wholesale and retail [Member] |
Nonaccrual [Member]
 
 
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
2,290 
1,739 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
1,362 
1,531 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
928 
208 
Troubled Debt Restructuring, Specific allowance
15 
24 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
107 
0 
Commercial Loan [Member] |
Manufacturing [Member] |
Nonaccrual [Member]
 
 
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
0 
0 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
0 
0 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
0 
0 
Troubled Debt Restructuring, Specific allowance
0 
0 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
0 
0 
Commercial Loan [Member] |
Healthcare [Member] |
Nonaccrual [Member]
 
 
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
64 
0 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
64 
0 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
0 
0 
Troubled Debt Restructuring, Specific allowance
0 
0 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
0 
0 
Commercial Loan [Member] |
Integrated food services [Member] |
Nonaccrual [Member]
 
 
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
0 
0 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
0 
0 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
0 
0 
Troubled Debt Restructuring, Specific allowance
0 
0 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
0 
0 
Commercial Loan [Member] |
Other commercial and industrial [Member] |
Nonaccrual [Member]
 
 
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
675 
960 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
0 
0 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
675 
960 
Troubled Debt Restructuring, Specific allowance
0 
0 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
0 
0 
Commercial Real Estate [Member] |
Nonaccrual [Member]
 
 
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
30,599 
37,627 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
21,043 
13,564 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
9,556 
24,063 
Troubled Debt Restructuring, Specific allowance
76 
2,454 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
3,744 
2,599 
Commercial Real Estate [Member] |
Construction and land development [Member] |
Nonaccrual [Member]
 
 
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
14,898 
25,890 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
9,989 
10,310 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
4,909 
15,580 
Troubled Debt Restructuring, Specific allowance
76 
1,577 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
1,143 
1,104 
Commercial Real Estate [Member] |
Retail [Member] |
Nonaccrual [Member]
 
 
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
6,785 
1,070 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
5,735 
0 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
1,050 
1,070 
Troubled Debt Restructuring, Specific allowance
0 
0 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
150 
882 
Commercial Real Estate [Member] |
Office [Member] |
Nonaccrual [Member]
 
 
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
3,899 
2,496 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
1,920 
1,158 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
1,979 
1,338 
Troubled Debt Restructuring, Specific allowance
0 
215 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
269 
527 
Commercial Real Estate [Member] |
Multifamily [Member] |
Nonaccrual [Member]
 
 
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
0 
0 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
0 
0 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
0 
0 
Troubled Debt Restructuring, Specific allowance
0 
0 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
0 
0 
Commercial Real Estate [Member] |
Industrial [Member] |
Nonaccrual [Member]
 
 
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
0 
0 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
0 
0 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
0 
0 
Troubled Debt Restructuring, Specific allowance
0 
0 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
0 
0 
Commercial Real Estate [Member] |
Other commercial real estate [Member] |
Nonaccrual [Member]
 
 
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
5,017 
8,171 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
3,399 
2,096 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
1,618 
6,075 
Troubled Debt Restructuring, Specific allowance
0 
662 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
2,182 
86 
Residential Mortgage [Member] |
Accruing [Member]
 
 
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
38,515 
32,891 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
8,755 
13,298 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
29,760 
19,593 
Troubled Debt Restructuring, Specific allowance
0 
0 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
0 
233 
Residential Mortgage [Member] |
Nonaccrual [Member]
 
 
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
20,490 
6,283 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
12,214 
3,967 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
8,276 
2,316 
Troubled Debt Restructuring, Specific allowance
54 
282 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
1,476 
54 
Residential Mortgage [Member] |
Permanent mortgage [Member] |
Accruing [Member]
 
 
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
0 
3,917 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
0 
2,445 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
0 
1,472 
Troubled Debt Restructuring, Specific allowance
0 
0 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
0 
233 
Residential Mortgage [Member] |
Permanent mortgage [Member] |
Nonaccrual [Member]
 
 
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
20,490 
6,283 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
12,214 
3,967 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
8,276 
2,316 
Troubled Debt Restructuring, Specific allowance
54 
282 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
1,476 
54 
Residential Mortgage [Member] |
Permanent mortgages guaranteed by U.S. government agencies [Member] |
Accruing [Member]
 
 
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
38,515 
28,974 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
8,755 
10,853 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
29,760 
18,121 
Troubled Debt Restructuring, Specific allowance
0 
0 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
0 
0 
Residential Mortgage [Member] |
Home equity [Member] |
Nonaccrual [Member]
 
 
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
0 
0 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
0 
0 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
0 
0 
Troubled Debt Restructuring, Specific allowance
0 
0 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
0 
0 
Consumer Loan [Member] |
Nonaccrual [Member]
 
 
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
2,860 
168 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
2,589 
168 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
271 
0 
Troubled Debt Restructuring, Specific allowance
83 
0 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
198 
0 
Consumer Loan [Member] |
Indirect automobile [Member] |
Nonaccrual [Member]
 
 
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
0 
0 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
0 
0 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
0 
0 
Troubled Debt Restructuring, Specific allowance
0 
0 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
0 
0 
Consumer Loan [Member] |
Other consumer [Member] |
Nonaccrual [Member]
 
 
Financing Receivable, Modifications [Line Items]
 
 
Troubled Debt Restructuring, Recorded Investment
2,860 
168 
Troubled Debt Restructuring, Performing in Accordance With Modified Terms
2,589 
168 
Troubled Debt Restructuring, Not Performing in Accordance With Modified Terms
271 
0 
Troubled Debt Restructuring, Specific allowance
83 
0 
Financing Receivables, Impaired, Troubled Debt Restructuring, Charge-offs
$ 198 
$ 0 
Loans and Allowances for Credit Losses Part 6 (Details) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
$ 41,135 
$ 30,332 
Troubled Debt Restructurings, Recorded Balance With Payment Default
27,894 
17,621 
Accruing [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance With Payment Default
17,251 
12,334 
Accruing [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
17,398 
16,024 
Nonaccrual [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
23,737 
14,308 
Troubled Debt Restructurings, Recorded Balance With Payment Default
10,643 
5,287 
Nonaccrual [Member] |
Interest Rate Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
8,145 
0 
Nonaccrual [Member] |
Payment Stream Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
10,502 
101 
Nonaccrual [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
5,090 
14,207 
Commercial Loan [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
1,824 
1,372 
Troubled Debt Restructurings, Recorded Balance With Payment Default
1,760 
473 
Commercial Loan [Member] |
Accruing [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Loan [Member] |
Accruing [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Loan [Member] |
Nonaccrual [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
1,824 
1,372 
Troubled Debt Restructurings, Recorded Balance With Payment Default
1,760 
473 
Commercial Loan [Member] |
Nonaccrual [Member] |
Interest Rate Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
1,760 
0 
Commercial Loan [Member] |
Nonaccrual [Member] |
Payment Stream Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Loan [Member] |
Nonaccrual [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
64 
1,372 
Commercial Loan [Member] |
Energy [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Loan [Member] |
Energy [Member] |
Accruing [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Loan [Member] |
Energy [Member] |
Accruing [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Loan [Member] |
Energy [Member] |
Nonaccrual [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Loan [Member] |
Energy [Member] |
Nonaccrual [Member] |
Interest Rate Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Loan [Member] |
Energy [Member] |
Nonaccrual [Member] |
Payment Stream Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Loan [Member] |
Energy [Member] |
Nonaccrual [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Loan [Member] |
Services [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
875 
868 
Troubled Debt Restructurings, Recorded Balance With Payment Default
875 
0 
Commercial Loan [Member] |
Services [Member] |
Accruing [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Loan [Member] |
Services [Member] |
Accruing [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Loan [Member] |
Services [Member] |
Nonaccrual [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
875 
868 
Troubled Debt Restructurings, Recorded Balance With Payment Default
875 
0 
Commercial Loan [Member] |
Services [Member] |
Nonaccrual [Member] |
Interest Rate Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
875 
0 
Commercial Loan [Member] |
Services [Member] |
Nonaccrual [Member] |
Payment Stream Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Loan [Member] |
Services [Member] |
Nonaccrual [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
868 
Commercial Loan [Member] |
Wholesale and retail [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
885 
504 
Troubled Debt Restructurings, Recorded Balance With Payment Default
885 
473 
Commercial Loan [Member] |
Wholesale and retail [Member] |
Accruing [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Loan [Member] |
Wholesale and retail [Member] |
Accruing [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Loan [Member] |
Wholesale and retail [Member] |
Nonaccrual [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
885 
504 
Troubled Debt Restructurings, Recorded Balance With Payment Default
885 
473 
Commercial Loan [Member] |
Wholesale and retail [Member] |
Nonaccrual [Member] |
Interest Rate Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
885 
0 
Commercial Loan [Member] |
Wholesale and retail [Member] |
Nonaccrual [Member] |
Payment Stream Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Loan [Member] |
Wholesale and retail [Member] |
Nonaccrual [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
504 
Commercial Loan [Member] |
Manufacturing [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Loan [Member] |
Manufacturing [Member] |
Accruing [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Loan [Member] |
Manufacturing [Member] |
Accruing [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Loan [Member] |
Manufacturing [Member] |
Nonaccrual [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Loan [Member] |
Manufacturing [Member] |
Nonaccrual [Member] |
Interest Rate Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Loan [Member] |
Manufacturing [Member] |
Nonaccrual [Member] |
Payment Stream Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Loan [Member] |
Manufacturing [Member] |
Nonaccrual [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Loan [Member] |
Healthcare [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
64 
0 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Loan [Member] |
Healthcare [Member] |
Accruing [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Loan [Member] |
Healthcare [Member] |
Accruing [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Loan [Member] |
Healthcare [Member] |
Nonaccrual [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
64 
0 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Loan [Member] |
Healthcare [Member] |
Nonaccrual [Member] |
Interest Rate Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Loan [Member] |
Healthcare [Member] |
Nonaccrual [Member] |
Payment Stream Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Loan [Member] |
Healthcare [Member] |
Nonaccrual [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
64 
0 
Commercial Loan [Member] |
Integrated food services [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Loan [Member] |
Integrated food services [Member] |
Accruing [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Loan [Member] |
Integrated food services [Member] |
Accruing [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Loan [Member] |
Integrated food services [Member] |
Nonaccrual [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Loan [Member] |
Integrated food services [Member] |
Nonaccrual [Member] |
Interest Rate Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Loan [Member] |
Integrated food services [Member] |
Nonaccrual [Member] |
Payment Stream Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Loan [Member] |
Integrated food services [Member] |
Nonaccrual [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Loan [Member] |
Other commercial and industrial [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Loan [Member] |
Other commercial and industrial [Member] |
Accruing [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Loan [Member] |
Other commercial and industrial [Member] |
Accruing [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Loan [Member] |
Other commercial and industrial [Member] |
Nonaccrual [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Loan [Member] |
Other commercial and industrial [Member] |
Nonaccrual [Member] |
Interest Rate Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Loan [Member] |
Other commercial and industrial [Member] |
Nonaccrual [Member] |
Payment Stream Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Loan [Member] |
Other commercial and industrial [Member] |
Nonaccrual [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Real Estate [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
15,450 
8,597 
Troubled Debt Restructurings, Recorded Balance With Payment Default
5,729 
4,268 
Commercial Real Estate [Member] |
Accruing [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Real Estate [Member] |
Accruing [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Real Estate [Member] |
Nonaccrual [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
15,450 
8,597 
Troubled Debt Restructurings, Recorded Balance With Payment Default
5,729 
4,268 
Commercial Real Estate [Member] |
Nonaccrual [Member] |
Interest Rate Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
4,948 
0 
Commercial Real Estate [Member] |
Nonaccrual [Member] |
Payment Stream Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
10,502 
101 
Commercial Real Estate [Member] |
Nonaccrual [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
8,496 
Commercial Real Estate [Member] |
Construction and land development [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
9,578 
6,123 
Troubled Debt Restructurings, Recorded Balance With Payment Default
2,000 
3,575 
Commercial Real Estate [Member] |
Construction and land development [Member] |
Accruing [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Real Estate [Member] |
Construction and land development [Member] |
Accruing [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Real Estate [Member] |
Construction and land development [Member] |
Nonaccrual [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
9,578 
6,123 
Troubled Debt Restructurings, Recorded Balance With Payment Default
2,000 
3,575 
Commercial Real Estate [Member] |
Construction and land development [Member] |
Nonaccrual [Member] |
Interest Rate Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
1,219 
0 
Commercial Real Estate [Member] |
Construction and land development [Member] |
Nonaccrual [Member] |
Payment Stream Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
8,359 
0 
Commercial Real Estate [Member] |
Construction and land development [Member] |
Nonaccrual [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
6,123 
Commercial Real Estate [Member] |
Retail [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
2,379 
0 
Troubled Debt Restructurings, Recorded Balance With Payment Default
2,379 
0 
Commercial Real Estate [Member] |
Retail [Member] |
Accruing [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Real Estate [Member] |
Retail [Member] |
Accruing [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Real Estate [Member] |
Retail [Member] |
Nonaccrual [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
2,379 
0 
Troubled Debt Restructurings, Recorded Balance With Payment Default
2,379 
0 
Commercial Real Estate [Member] |
Retail [Member] |
Nonaccrual [Member] |
Interest Rate Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
2,379 
0 
Commercial Real Estate [Member] |
Retail [Member] |
Nonaccrual [Member] |
Payment Stream Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Real Estate [Member] |
Retail [Member] |
Nonaccrual [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Real Estate [Member] |
Office [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
1,920 
25 
Troubled Debt Restructurings, Recorded Balance With Payment Default
1,350 
25 
Commercial Real Estate [Member] |
Office [Member] |
Accruing [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Real Estate [Member] |
Office [Member] |
Accruing [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Real Estate [Member] |
Office [Member] |
Nonaccrual [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
1,920 
25 
Troubled Debt Restructurings, Recorded Balance With Payment Default
1,350 
25 
Commercial Real Estate [Member] |
Office [Member] |
Nonaccrual [Member] |
Interest Rate Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
1,350 
0 
Commercial Real Estate [Member] |
Office [Member] |
Nonaccrual [Member] |
Payment Stream Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
570 
0 
Commercial Real Estate [Member] |
Office [Member] |
Nonaccrual [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
25 
Commercial Real Estate [Member] |
Multifamily [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Real Estate [Member] |
Multifamily [Member] |
Accruing [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Real Estate [Member] |
Multifamily [Member] |
Accruing [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Real Estate [Member] |
Multifamily [Member] |
Nonaccrual [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Real Estate [Member] |
Multifamily [Member] |
Nonaccrual [Member] |
Interest Rate Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Real Estate [Member] |
Multifamily [Member] |
Nonaccrual [Member] |
Payment Stream Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Real Estate [Member] |
Multifamily [Member] |
Nonaccrual [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Real Estate [Member] |
Industrial [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Real Estate [Member] |
Industrial [Member] |
Accruing [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Real Estate [Member] |
Industrial [Member] |
Accruing [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Real Estate [Member] |
Industrial [Member] |
Nonaccrual [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Real Estate [Member] |
Industrial [Member] |
Nonaccrual [Member] |
Interest Rate Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Real Estate [Member] |
Industrial [Member] |
Nonaccrual [Member] |
Payment Stream Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Real Estate [Member] |
Industrial [Member] |
Nonaccrual [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Real Estate [Member] |
Other commercial real estate [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
1,573 
2,449 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
668 
Commercial Real Estate [Member] |
Other commercial real estate [Member] |
Accruing [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Commercial Real Estate [Member] |
Other commercial real estate [Member] |
Accruing [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Real Estate [Member] |
Other commercial real estate [Member] |
Nonaccrual [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
1,573 
2,449 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
668 
Commercial Real Estate [Member] |
Other commercial real estate [Member] |
Nonaccrual [Member] |
Interest Rate Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Commercial Real Estate [Member] |
Other commercial real estate [Member] |
Nonaccrual [Member] |
Payment Stream Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
1,573 
101 
Commercial Real Estate [Member] |
Other commercial real estate [Member] |
Nonaccrual [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
2,348 
Residential Mortgage [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
21,130 
20,195 
Troubled Debt Restructurings, Recorded Balance With Payment Default
19,943 
12,861 
Residential Mortgage [Member] |
Accruing [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance With Payment Default
17,251 
12,334 
Residential Mortgage [Member] |
Accruing [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
17,398 
16,024 
Residential Mortgage [Member] |
Nonaccrual [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
3,732 
4,171 
Troubled Debt Restructurings, Recorded Balance With Payment Default
2,692 
527 
Residential Mortgage [Member] |
Nonaccrual [Member] |
Interest Rate Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
1,214 
0 
Residential Mortgage [Member] |
Nonaccrual [Member] |
Payment Stream Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Residential Mortgage [Member] |
Nonaccrual [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
2,518 
4,171 
Residential Mortgage [Member] |
Permanent mortgage [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
3,732 
4,559 
Troubled Debt Restructurings, Recorded Balance With Payment Default
2,692 
603 
Residential Mortgage [Member] |
Permanent mortgage [Member] |
Accruing [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
457 
Residential Mortgage [Member] |
Permanent mortgage [Member] |
Accruing [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
534 
Residential Mortgage [Member] |
Permanent mortgage [Member] |
Nonaccrual [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
3,732 
4,025 
Troubled Debt Restructurings, Recorded Balance With Payment Default
2,692 
146 
Residential Mortgage [Member] |
Permanent mortgage [Member] |
Nonaccrual [Member] |
Interest Rate Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
1,214 
0 
Residential Mortgage [Member] |
Permanent mortgage [Member] |
Nonaccrual [Member] |
Payment Stream Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Residential Mortgage [Member] |
Permanent mortgage [Member] |
Nonaccrual [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
2,518 
4,025 
Residential Mortgage [Member] |
Permanent mortgages guaranteed by U.S. government agencies [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
17,398 
15,636 
Troubled Debt Restructurings, Recorded Balance With Payment Default
17,251 
12,258 
Residential Mortgage [Member] |
Permanent mortgages guaranteed by U.S. government agencies [Member] |
Accruing [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance With Payment Default
17,251 
11,877 
Residential Mortgage [Member] |
Permanent mortgages guaranteed by U.S. government agencies [Member] |
Accruing [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
17,398 
15,490 
Residential Mortgage [Member] |
Permanent mortgages guaranteed by U.S. government agencies [Member] |
Nonaccrual [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
146 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
381 
Residential Mortgage [Member] |
Permanent mortgages guaranteed by U.S. government agencies [Member] |
Nonaccrual [Member] |
Interest Rate Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Residential Mortgage [Member] |
Permanent mortgages guaranteed by U.S. government agencies [Member] |
Nonaccrual [Member] |
Payment Stream Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Residential Mortgage [Member] |
Permanent mortgages guaranteed by U.S. government agencies [Member] |
Nonaccrual [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
146 
Residential Mortgage [Member] |
Home equity [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Residential Mortgage [Member] |
Home equity [Member] |
Accruing [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Residential Mortgage [Member] |
Home equity [Member] |
Accruing [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Residential Mortgage [Member] |
Home equity [Member] |
Nonaccrual [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Residential Mortgage [Member] |
Home equity [Member] |
Nonaccrual [Member] |
Interest Rate Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Residential Mortgage [Member] |
Home equity [Member] |
Nonaccrual [Member] |
Payment Stream Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Residential Mortgage [Member] |
Home equity [Member] |
Nonaccrual [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Consumer Loan [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
2,731 
168 
Troubled Debt Restructurings, Recorded Balance With Payment Default
462 
19 
Consumer Loan [Member] |
Accruing [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Consumer Loan [Member] |
Accruing [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Consumer Loan [Member] |
Nonaccrual [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
2,731 
168 
Troubled Debt Restructurings, Recorded Balance With Payment Default
462 
19 
Consumer Loan [Member] |
Nonaccrual [Member] |
Interest Rate Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
223 
0 
Consumer Loan [Member] |
Nonaccrual [Member] |
Payment Stream Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Consumer Loan [Member] |
Nonaccrual [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
2,508 
168 
Consumer Loan [Member] |
Indirect automobile [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Consumer Loan [Member] |
Indirect automobile [Member] |
Accruing [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Consumer Loan [Member] |
Indirect automobile [Member] |
Accruing [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Consumer Loan [Member] |
Indirect automobile [Member] |
Nonaccrual [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Consumer Loan [Member] |
Indirect automobile [Member] |
Nonaccrual [Member] |
Interest Rate Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Consumer Loan [Member] |
Indirect automobile [Member] |
Nonaccrual [Member] |
Payment Stream Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Consumer Loan [Member] |
Indirect automobile [Member] |
Nonaccrual [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Consumer Loan [Member] |
Other consumer [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
2,731 
168 
Troubled Debt Restructurings, Recorded Balance With Payment Default
462 
19 
Consumer Loan [Member] |
Other consumer [Member] |
Accruing [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance With Payment Default
0 
0 
Consumer Loan [Member] |
Other consumer [Member] |
Accruing [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Consumer Loan [Member] |
Other consumer [Member] |
Nonaccrual [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
2,731 
168 
Troubled Debt Restructurings, Recorded Balance With Payment Default
462 
19 
Consumer Loan [Member] |
Other consumer [Member] |
Nonaccrual [Member] |
Interest Rate Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
223 
0 
Consumer Loan [Member] |
Other consumer [Member] |
Nonaccrual [Member] |
Payment Stream Modification [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
0 
0 
Consumer Loan [Member] |
Other consumer [Member] |
Nonaccrual [Member] |
Combination & Other Modifications [Member]
 
 
Accounts, Notes, Loans and Financing Receivable [Line Items]
 
 
Troubled Debt Restructurings, Recorded Balance Modified During The Period
$ 2,508 
$ 168 
Loans and Allowances for Credit Losses Part 7 (Details) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2012
Dec. 31, 2011
Financing receivable, recorded investment, aging [Abstract]
 
 
Current
$ 12,014,834 
$ 10,850,897 
Past due 30 to 89 days
37,938 
63,527 
Past due 90 days or more
124,274 
154,033 
Nonaccrual
134,410 
201,286 
Total
12,311,456 
11,269,743 
Commercial [Member]
 
 
Financing receivable, recorded investment, aging [Abstract]
 
 
Current
7,611,023 
6,465,447 
Past due 30 to 89 days
5,994 
19,125 
Past due 90 days or more
428 
1,687 
Nonaccrual
24,467 
68,811 
Total
7,641,912 
6,555,070 
Commercial [Member] |
Energy [Member]
 
 
Financing receivable, recorded investment, aging [Abstract]
 
 
Current
2,454,928 
2,003,192 
Past due 30 to 89 days
3,071 
1,065 
Past due 90 days or more
200 
448 
Nonaccrual
2,460 
336 
Total
2,460,659 
2,005,041 
Commercial [Member] |
Services [Member]
 
 
Financing receivable, recorded investment, aging [Abstract]
 
 
Current
2,150,386 
1,729,775 
Past due 30 to 89 days
1,710 
13,608 
Past due 90 days or more
0 
1,187 
Nonaccrual
12,090 
16,968 
Total
2,164,186 
1,761,538 
Commercial [Member] |
Wholesale and retail [Member]
 
 
Financing receivable, recorded investment, aging [Abstract]
 
 
Current
1,103,307 
945,776 
Past due 30 to 89 days
5 
470 
Past due 90 days or more
50 
0 
Nonaccrual
3,077 
21,180 
Total
1,106,439 
967,426 
Commercial [Member] |
Manufacturing [Member]
 
 
Financing receivable, recorded investment, aging [Abstract]
 
 
Current
346,442 
313,028 
Past due 30 to 89 days
35 
654 
Past due 90 days or more
0 
0 
Nonaccrual
2,007 
23,051 
Total
348,484 
336,733 
Commercial [Member] |
Healthcare [Member]
 
 
Financing receivable, recorded investment, aging [Abstract]
 
 
Current
1,077,022 
971,265 
Past due 30 to 89 days
1,040 
1,362 
Past due 90 days or more
178 
47 
Nonaccrual
3,166 
5,486 
Total
1,081,406 
978,160 
Commercial [Member] |
Integrated food services [Member]
 
 
Financing receivable, recorded investment, aging [Abstract]
 
 
Current
190,416 
204,306 
Past due 30 to 89 days
6 
0 
Past due 90 days or more
0 
5 
Nonaccrual
684 
0 
Total
191,106 
204,311 
Commercial [Member] |
Other commercial and industrial [Member]
 
 
Financing receivable, recorded investment, aging [Abstract]
 
 
Current
288,522 
298,105 
Past due 30 to 89 days
127 
1,966 
Past due 90 days or more
0 
0 
Nonaccrual
983 
1,790 
Total
289,632 
301,861 
Commercial Real Estate [Member]
 
 
Financing receivable, recorded investment, aging [Abstract]
 
 
Current
2,159,287 
2,186,601 
Past due 30 to 89 days
5,657 
5,372 
Past due 90 days or more
3,429 
137 
Nonaccrual
60,626 
99,193 
Total
2,228,999 
2,291,303 
Commercial Real Estate [Member] |
Construction and land development [Member]
 
 
Financing receivable, recorded investment, aging [Abstract]
 
 
Current
226,962 
278,901 
Past due 30 to 89 days
0 
1,279 
Past due 90 days or more
0 
0 
Nonaccrual
26,131 
61,874 
Total
253,093 
342,054 
Commercial Real Estate [Member] |
Retail [Member]
 
 
Financing receivable, recorded investment, aging [Abstract]
 
 
Current
514,252 
502,167 
Past due 30 to 89 days
349 
372 
Past due 90 days or more
68 
0 
Nonaccrual
8,117 
6,863 
Total
522,786 
509,402 
Commercial Real Estate [Member] |
Office [Member]
 
 
Financing receivable, recorded investment, aging [Abstract]
 
 
Current
417,866 
394,227 
Past due 30 to 89 days
3,177 
239 
Past due 90 days or more
0 
0 
Nonaccrual
6,829 
11,457 
Total
427,872 
405,923 
Commercial Real Estate [Member] |
Multifamily [Member]
 
 
Financing receivable, recorded investment, aging [Abstract]
 
 
Current
400,151 
365,477 
Past due 30 to 89 days
39 
38 
Past due 90 days or more
0 
0 
Nonaccrual
2,706 
3,513 
Total
402,896 
369,028 
Commercial Real Estate [Member] |
Industrial [Member]
 
 
Financing receivable, recorded investment, aging [Abstract]
 
 
Current
242,026 
278,186 
Past due 30 to 89 days
0 
0 
Past due 90 days or more
0 
0 
Nonaccrual
3,968 
0 
Total
245,994 
278,186 
Commercial Real Estate [Member] |
Other commercial real estate [Member]
 
 
Financing receivable, recorded investment, aging [Abstract]
 
 
Current
358,030 
367,643 
Past due 30 to 89 days
2,092 
3,444 
Past due 90 days or more
3,361 
137 
Nonaccrual
12,875 
15,486 
Total
376,358 
386,710 
Residential Mortgage [Member]
 
 
Financing receivable, recorded investment, aging [Abstract]
 
 
Current
1,854,347 
1,760,417 
Past due 30 to 89 days
23,687 
32,163 
Past due 90 days or more
120,398 
152,180 
Nonaccrual
46,608 
29,767 
Total
2,045,040 
1,974,527 
Residential Mortgage [Member] |
Permanent mortgage [Member]
 
 
Financing receivable, recorded investment, aging [Abstract]
 
 
Current
1,075,687 
1,113,907 
Past due 30 to 89 days
8,366 
17,259 
Past due 90 days or more
49 
601 
Nonaccrual
39,863 
25,366 
Total
1,123,965 
1,157,133 
Residential Mortgage [Member] |
Permanent mortgages guaranteed by U.S. government agencies [Member]
 
 
Financing receivable, recorded investment, aging [Abstract]
 
 
Current
26,560 
21,568 
Past due 30 to 89 days
13,046 
11,868 
Past due 90 days or more
120,349 
151,537 
Nonaccrual
489 
0 
Total
160,444 
184,973 
Residential Mortgage [Member] |
Home equity [Member]
 
 
Financing receivable, recorded investment, aging [Abstract]
 
 
Current
752,100 
624,942 
Past due 30 to 89 days
2,275 
3,036 
Past due 90 days or more
0 
42 
Nonaccrual
6,256 
4,401 
Total
760,631 
632,421 
Consumer [Member]
 
 
Financing receivable, recorded investment, aging [Abstract]
 
 
Current
390,177 
438,432 
Past due 30 to 89 days
2,600 
6,867 
Past due 90 days or more
19 
29 
Nonaccrual
2,709 
3,515 
Total
395,505 
448,843 
Consumer [Member] |
Indirect automobile [Member]
 
 
Financing receivable, recorded investment, aging [Abstract]
 
 
Current
31,869 
98,345 
Past due 30 to 89 days
1,273 
4,581 
Past due 90 days or more
15 
29 
Nonaccrual
1,578 
2,194 
Total
34,735 
105,149 
Consumer [Member] |
Other consumer [Member]
 
 
Financing receivable, recorded investment, aging [Abstract]
 
 
Current
358,308 
340,087 
Past due 30 to 89 days
1,327 
2,286 
Past due 90 days or more
4 
0 
Nonaccrual
1,131 
1,321 
Total
$ 360,770 
$ 343,694 
Premises and Equipment Premises and Equipment (Details) (USD $)
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Premises and Equipment [Line Items]
 
 
 
Premises and Equipment, Gross
$ 565,343,000 
$ 530,622,000 
 
Premises and Equipment, Accumulated Depreciation
299,423,000 
267,887,000 
 
Premises and Equipment, net
265,920,000 
262,735,000 
 
Depreciation Expense
33,000,000 
32,000,000 
33,000,000 
Land [Member]
 
 
 
Premises and Equipment [Line Items]
 
 
 
Premises and Equipment, Gross
73,616,000 
73,638,000 
 
Building and Improvements [Member]
 
 
 
Premises and Equipment [Line Items]
 
 
 
Premises and Equipment, Gross
244,524,000 
232,440,000 
 
Software [Member]
 
 
 
Premises and Equipment [Line Items]
 
 
 
Premises and Equipment, Gross
89,183,000 
82,801,000 
 
Furniture and Equipment [Member]
 
 
 
Premises and Equipment [Line Items]
 
 
 
Premises and Equipment, Gross
$ 158,020,000 
$ 141,743,000 
 
Goodwill and Intangible Assets Acquisitions (Details) (USD $)
Dec. 31, 2012
Business Combinations [Abstract]
 
Value of assets by Milestone
$ 1,400,000,000 
Business Acquisition, Cost of Acquired Entity, Purchase Price
37,000,000 
Business Acquisition, Cost of Acquired Entity, Cash Paid
24,000,000 
Business Acquisition, Contingent Consideration, at Fair Value
13,000,000 
Business Acquisition, Purchase Price Allocation, Intangible Assets Other than Goodwill
21,000,000 
Business Acquisition, Purchase Price Allocation, Goodwill Amount
$ 26,000,000 
Goodwill and Intangible Assets (Details) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Finite-Lived Intangible Assets [Line Items]
 
 
Finite-lived intangible assets, net
$ 28,192 
$ 10,219 
Finite-Lived Intangible Assets-Future Amortization Expense [Abstract]
 
 
2013
3,781 
 
2014
2,732 
 
2015
2,569 
 
2016
2,311 
 
2017
1,753 
 
Thereafter
15,046 
 
Goodwill [Roll Forward]
 
 
Goodwill, Gross
362,207 
335,829 
Goodwill, Accumulated Impairment
(228)
(228)
Goodwill, Net
361,979 
335,601 
Goodwill, Acquired During Period
26,378 
 
Commercial [Member]
 
 
Goodwill [Roll Forward]
 
 
Goodwill, Gross
271,162 
266,728 
Goodwill, Accumulated Impairment
0 
0 
Goodwill, Net
271,162 
266,728 
Goodwill, Acquired During Period
4,434 
 
Consumer [Member]
 
 
Goodwill [Roll Forward]
 
 
Goodwill, Gross
39,251 
39,251 
Goodwill, Accumulated Impairment
(228)
(228)
Goodwill, Net
39,023 
39,023 
Goodwill, Acquired During Period
0 
 
Wealth Management [Member]
 
 
Goodwill [Roll Forward]
 
 
Goodwill, Gross
51,794 
29,850 
Goodwill, Accumulated Impairment
0 
0 
Goodwill, Net
51,794 
29,850 
Goodwill, Acquired During Period
21,944 
 
Arizona [Member]
 
 
Goodwill [Roll Forward]
 
 
Goodwill, Net
16,422 
16,422 
Colorado [Member]
 
 
Goodwill [Roll Forward]
 
 
Goodwill, Net
77,555 
55,611 
New Mexico
 
 
Goodwill [Roll Forward]
 
 
Goodwill, Net
15,273 
15,273 
Oklahoma [Member]
 
 
Goodwill [Roll Forward]
 
 
Goodwill, Net
12,607 
8,173 
Texas [Member]
 
 
Goodwill [Roll Forward]
 
 
Goodwill, Net
240,122 
240,122 
Core Deposits [Member]
 
 
Finite-Lived Intangible Assets [Line Items]
 
 
Finite-lived intangible assets, gross
109,417 
109,417 
Accumulated amortization
107,848 
107,023 
Finite-lived intangible assets, net
1,569 
2,394 
Finite-Lived Intangible Assets-Future Amortization Expense [Abstract]
 
 
2013
475 
 
2014
432 
 
2015
393 
 
2016
247 
 
2017
22 
 
Thereafter
0 
 
Core Deposits [Member] |
Arizona [Member]
 
 
Finite-Lived Intangible Assets [Line Items]
 
 
Finite-lived intangible assets, net
0 
29 
Core Deposits [Member] |
Colorado [Member]
 
 
Finite-Lived Intangible Assets [Line Items]
 
 
Finite-lived intangible assets, net
377 
548 
Core Deposits [Member] |
Texas [Member]
 
 
Finite-Lived Intangible Assets [Line Items]
 
 
Finite-lived intangible assets, net
1,192 
1,817 
Other Intangible Assets [Member]
 
 
Finite-Lived Intangible Assets [Line Items]
 
 
Finite-lived intangible assets, gross
38,191 
17,291 
Accumulated amortization
11,568 
9,466 
Finite-lived intangible assets, net
26,623 
7,825 
Finite-Lived Intangible Assets-Future Amortization Expense [Abstract]
 
 
2013
3,306 
 
2014
2,300 
 
2015
2,176 
 
2016
2,064 
 
2017
1,731 
 
Thereafter
15,046 
 
Other Intangible Assets [Member] |
Colorado [Member]
 
 
Finite-Lived Intangible Assets [Line Items]
 
 
Finite-lived intangible assets, net
15,976 
1,487 
Other Intangible Assets [Member] |
Kansas/Missouri [Member]
 
 
Finite-Lived Intangible Assets [Line Items]
 
 
Finite-lived intangible assets, net
790 
790 
Other Intangible Assets [Member] |
Oklahoma [Member]
 
 
Finite-Lived Intangible Assets [Line Items]
 
 
Finite-lived intangible assets, net
$ 9,857 
$ 5,548 
Mortgage Banking Activities, Components of Loans Held For Sale (Details) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Schedule of Residential Mortgage Loans Held For Sale [Line Items]
 
 
 
Components of Residential Mortgages Held For Sale Gross, Fair Value
$ 293,762 
$ 188,125 
 
Mortgage Banking Revenue [Abstract]
 
 
 
Total originating and marketing revenue
129,117 
51,982 
49,438 
Servicing revenue
40,185 
39,661 
38,162 
Mortgage banking revenue
169,302 
91,643 
87,600 
Residential Mortgage Loans Held For Sale Gross [Member]
 
 
 
Schedule of Residential Mortgage Loans Held For Sale [Line Items]
 
 
 
Number of days for past due for loan to be considered nonperforming (in days)
90 days 
90 days 
 
Residential mortgage loans held for sale, nonperforming
0 
0 
 
Credit losses recognized on residential mortgage loans held for sale
0 
0 
 
Residential Mortgage Loans Held For Sale Unpaid Principal Balance, Gross
269,718 
177,319 
 
Components of Residential Mortgages Held For Sale Gross, Fair Value
281,935 
184,816 
 
Mortgage Banking Revenue [Abstract]
 
 
 
Total originating and marketing revenue
120,599 
57,418 
45,243 
Residential Mortgage Loan Commitments [Member]
 
 
 
Schedule of Residential Mortgage Loans Held For Sale [Line Items]
 
 
 
General number of days outstanding for residential mortgage commitments, minimum (in days)
60 days 
60 days 
 
General number of days outstanding for residential mortgage commitments, maximum (in days)
90 days 
90 days 
 
Residential Mortgage Derivatives Notional Amount
356,634 
189,770 
 
Components of Residential Mortgages Held For Sale Gross, Fair Value
12,733 
6,597 
 
Mortgage Banking Revenue [Abstract]
 
 
 
Total originating and marketing revenue
6,136 
4,345 
1,755 
Forward Sales Contracts[Member]
 
 
 
Schedule of Residential Mortgage Loans Held For Sale [Line Items]
 
 
 
General number of days for delivery of loans, for which the price is set by forward sales contracts, minimum (in days)
60 days 
60 days 
 
General number of days for delivery of loans, for which the price is set by forward sales contracts, maximum (in days)
90 days 
90 days 
 
Residential Mortgage Derivatives Notional Amount
598,442 
349,447 
 
Components of Residential Mortgages Held For Sale Gross, Fair Value
(906)
(3,288)
 
Mortgage Banking Revenue [Abstract]
 
 
 
Total originating and marketing revenue
$ 2,382 
$ (9,781)
$ 2,440 
Mortgage Banking Activities, Mortgage Servicing Rights (Details) (USD $)
3 Months Ended 9 Months Ended 12 Months Ended
Mar. 31, 2010
Sep. 30, 2011
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Summary of Mortgage Servicing Rights [Abstract]
 
 
 
 
 
Number of residential mortgage loans serviced
 
 
98,246 
95,841 
96,443 
Outstanding principal balance of residential mortgage loans serviced for others
 
 
$ 11,981,624,000 
$ 11,300,986,000 
$ 11,194,582,000 
Weighted average interest rate (in hundredths)
 
 
4.71% 
5.19% 
5.44% 
Remaining term (in months)
 
 
289 months 
290 months 
292 months 
Servicing Asset at Fair Value, Amount [Roll Forward]
 
 
 
 
 
Beginning balance
73,824,000 
115,723,000 
86,783,000 
115,723,000 
73,824,000 
Additions, net
 
 
42,191,000 
26,251,000 
58,924,000 
Servicing Asset at Fair Value, Other Changes that Affect Balance
 
 
 
 
11,832,000 
Change in fair value due to loan runoff
 
 
(18,952,000)
(14,744,000)
(20,686,000)
Change in fair value due to market changes
 
 
(9,210,000)
(40,447,000)
(8,171,000)
Ending balance
 
 
100,812,000 
86,783,000 
115,723,000 
Number of mortgage loans for which servicing rights were purchased
34,000 
 
 
 
 
Outstanding principal balance of mortgage loans for which servicing rights were purchased
4,200,000,000 
 
 
 
 
Purchase price of acquired mortgage servicing rights
32,000,000 
 
 
 
 
Acquisition date fair value of mortgage servicing rights
43,700,000 
 
 
 
 
Servicing Assets at Fair Value, Assumptions Used to Estimate Fair Value [Abstract]
 
 
 
 
 
Discount rate - risk-free rate plus a market premium (in hundredths)
 
 
10.29% 
10.34% 
 
Prepayment rate - estimated based upon loan interest rate, original term and loan type, minimum (in hundredths)
 
   
8.38% 
10.88% 
 
Prepayment rate - estimated based upon loan interest rate, original term and loan type, maximum (in hundredths)
 
   
43.94% 
49.68% 
 
Loan servicing costs - annually per loan based upon loan type, Performing, minimum (in dollars per loan)
 
   
55 
55 
 
Loan servicing costs - annually per loan based upon loan type, Performing, maximum (in dollars per loan)
 
   
105 
105 
 
Loan servicing costs - annually per loan based upon loan type, Delinquent loans, Minimum (in dollars per loan)
 
 
135 
50 
 
Loan servicing costs - annually per loan based upon loan type, Delinquent loans, Maximum (in dollars per loan)
 
 
500 
250 
 
Loan servicing costs - annually per loan based upon loan type, Loans in foreclosure, Minimum (in dollars per loan)
 
 
875 
500 
 
Loan servicing costs - annually per loan based upon loan type, Loans in foreclosure, Maximum (in dollars per loan)
 
 
4,250 
3,000 
 
Escrow earnings rate - indexed to rates paid on deposit accounts with comparable average life (in hundredths)
 
 
0.87% 
1.21% 
 
Purchased [Member]
 
 
 
 
 
Servicing Asset at Fair Value, Amount [Roll Forward]
 
 
 
 
 
Beginning balance
7,828,000 
37,900,000 
18,903,000 
37,900,000 
7,828,000 
Additions, net
 
 
0 
0 
31,321,000 
Servicing Asset at Fair Value, Other Changes that Affect Balance
 
 
 
 
11,832,000 
Change in fair value due to loan runoff
 
 
(4,164,000)
(4,699,000)
(6,791,000)
Change in fair value due to market changes
 
 
(1,763,000)
(14,298,000)
(6,290,000)
Ending balance
 
 
12,976,000 
18,903,000 
37,900,000 
Originated [Member]
 
 
 
 
 
Servicing Asset at Fair Value, Amount [Roll Forward]
 
 
 
 
 
Beginning balance
65,996,000 
77,823,000 
67,880,000 
77,823,000 
65,996,000 
Additions, net
 
 
42,191,000 
26,251,000 
27,603,000 
Servicing Asset at Fair Value, Other Changes that Affect Balance
 
 
 
 
0 
Change in fair value due to loan runoff
 
 
(14,788,000)
(10,045,000)
(13,895,000)
Change in fair value due to market changes
 
 
(7,447,000)
(26,149,000)
(1,881,000)
Ending balance
 
 
$ 87,836,000 
$ 67,880,000 
$ 77,823,000 
Mortgage Banking Activities, Loan Servicing Portfolio (Details) (USD $)
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Dec. 31, 2009
Stratification of Mortgage Loan Servicing Portfolio [Line Items]
 
 
 
 
Fair value
$ 100,812,000 
$ 86,783,000 
$ 115,723,000 
$ 73,824,000 
Outstanding principal of loans serviced others
11,981,624,000 
 
 
 
Weighted average prepayment rate (in hundredths)
17.63% 1
 
 
 
Economic hedge threshold for interest rate sensitivity for mortgage servicing rights and securities held (in basis points)
50 
 
 
 
Dollar increase in fair value, net of economic hedge, of mortgage servicing rights due to 50 basis point increase in mortgage interest rates
139,000 
 
 
 
Dollar decrease in fair value, net of economic hedge, of mortgage servicing rights due to 50 basis point decrease in mortgage interest rates
2,600,000 
 
 
 
Interest Rate Range Less than 4.00% [Member]
 
 
 
 
Stratification of Mortgage Loan Servicing Portfolio [Line Items]
 
 
 
 
Fair value
33,456,000 
 
 
 
Outstanding principal of loans serviced others
3,351,636,000 
 
 
 
Weighted average prepayment rate (in hundredths)
8.38% 1
 
 
 
Interest Rate Range 4.00% to 4.99% [Member]
 
 
 
 
Stratification of Mortgage Loan Servicing Portfolio [Line Items]
 
 
 
 
Fair value
40,560,000 
 
 
 
Outstanding principal of loans serviced others
3,982,534,000 
 
 
 
Weighted average prepayment rate (in hundredths)
9.83% 1
 
 
 
Interest Rate Range 5.00% to 5.99% [Member]
 
 
 
 
Stratification of Mortgage Loan Servicing Portfolio [Line Items]
 
 
 
 
Fair value
21,472,000 
 
 
 
Outstanding principal of loans serviced others
3,030,001,000 
 
 
 
Weighted average prepayment rate (in hundredths)
24.07% 1
 
 
 
Interest Rate Range Greater than 5.99% [Member]
 
 
 
 
Stratification of Mortgage Loan Servicing Portfolio [Line Items]
 
 
 
 
Fair value
5,324,000 
 
 
 
Outstanding principal of loans serviced others
$ 1,617,453,000 
 
 
 
Weighted average prepayment rate (in hundredths)
43.94% 1
 
 
 
Mortgage Banking Activities Mortgage Banking Activities, Loans Serviced for Others (Details) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2012
Financing Receivable, Recorded Investment, Aging [Abstract]
 
Loans Serviced For Others current
$ 11,641,774 
Loans Serviced For Others30 To59 Days Past Due
200,258 
Loans Serviced For Others60 To89 Days Past Due
55,910 
Loans Serviced For Otherst Equal To Greater Than90 Days Past Due
83,682 
Loans Serviced For Others
11,981,624 
Federal Home Loan Mortgage Corporation Certificates and Obligations (FHLMC) [Member]
 
Financing Receivable, Recorded Investment, Aging [Abstract]
 
Loans Serviced For Others current
4,668,434 
Loans Serviced For Others30 To59 Days Past Due
41,298 
Loans Serviced For Others60 To89 Days Past Due
12,981 
Loans Serviced For Otherst Equal To Greater Than90 Days Past Due
39,509 
Loans Serviced For Others
4,762,222 
Federal National Mortgage Association Certificates and Obligations (FNMA) [Member]
 
Financing Receivable, Recorded Investment, Aging [Abstract]
 
Loans Serviced For Others current
2,622,914 
Loans Serviced For Others30 To59 Days Past Due
18,803 
Loans Serviced For Others60 To89 Days Past Due
5,393 
Loans Serviced For Otherst Equal To Greater Than90 Days Past Due
18,991 
Loans Serviced For Others
2,666,101 
Government National Mortgage Association Certificates and Obligations (GNMA) [Member]
 
Financing Receivable, Recorded Investment, Aging [Abstract]
 
Loans Serviced For Others current
3,903,284 
Loans Serviced For Others30 To59 Days Past Due
130,869 
Loans Serviced For Others60 To89 Days Past Due
35,408 
Loans Serviced For Otherst Equal To Greater Than90 Days Past Due
18,958 
Loans Serviced For Others
4,088,519 
Other Investor Loans [Member]
 
Financing Receivable, Recorded Investment, Aging [Abstract]
 
Loans Serviced For Others current
447,142 
Loans Serviced For Others30 To59 Days Past Due
9,288 
Loans Serviced For Others60 To89 Days Past Due
2,128 
Loans Serviced For Otherst Equal To Greater Than90 Days Past Due
6,224 
Loans Serviced For Others
$ 464,782 
Mortgage Banking Activities, Loans Sold With Recourse (Details) (USD $)
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Liability For Mortgage Loan Repurchase Losses [Abstract]
 
 
 
Carrying amount of residential mortgage loans sold and subject to repurchase agreement
$ 227,000,000 
$ 259,000,000 
 
Percentage of loans sold with recourse and either more than 90 days past due or in bankruptcy or foreclosure (in hundredths)
5.00% 
 
 
Principal balance of loans sold with recourse and either 90 days or more past due or in bankruptcy or foreclosure
12,000,000 
 
 
Percentage of loans sold with recourse and 30 to 89 days past due (in hundredths)
5.00% 
 
 
Principal balance of loans sold with recourse and 30 to 89 days past due
12,000,000 
 
 
Activity in the accrual for losses on loans sold with recourse [Roll forward]
 
 
 
Accrual for Losses on Mortgage Loans Sold With Recourse, Beginning balance
18,683,000 
16,667,000 
13,781,000 
Provision for recourse losses
(1,891,000)
8,611,000 
7,895,000 
Loans charged off, net
(5,433,000)
(6,595,000)
(5,009,000)
Accrual for Losses on Mortgage Loans Sold With Recourse, Ending balance
11,359,000 
18,683,000 
16,667,000 
Loans Sold Under Repurchase Agreement [Abstract]
 
 
 
Number of mortgages purchased under repurchase agreement with government sponsored entities.
39 
 
 
Purchase price of loans purchased under repurchase agreement with government sponsored entities
4,800,000 
 
 
Losses incurred on actual repurchased loans from governmental sponsored entities with warranties
1,300,000 
 
 
Number of loans for which indemification was paid
2 
 
 
Losses on mortgage loans indemnified during period
86,000 
 
 
Number of loans with unresolved deficiency requests
389 
247 
 
Principal balance of loans with unresolved deficiency requests
44,831,000 
36,978,000 
 
Unpaid principal balance of mortgage loans subject to indemnification under standard representations and warranties
1,233,000 
870,000 
 
Accrual for credit losses for loan repurchase under representations and warranties
$ 5,291,000 
$ 2,216,000 
 
Deposits (Details) (USD $)
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Interest expense on deposits [Abstract]
 
 
 
Transaction deposits
$ 14,300,000 
$ 23,415,000 
$ 38,886,000 
Savings
540,000 
719,000 
719,000 
Time Deposit, Interest Expense [Abstract]
 
 
 
Certificates of deposits under $100,000
19,150,000 
26,476,000 
31,210,000 
Certificates of deposits $100,000 and over
16,331,000 
21,175,000 
19,235,000 
Other time deposits
16,692,000 
17,105,000 
16,215,000 
Total time Deposit - Interest Expense
52,173,000 
64,756,000 
66,660,000 
Total Interest Expense on Deposits
67,013,000 
88,890,000 
106,265,000 
Time Deposits [Abstract]
 
 
 
Time Deposits, $100,000 or More, Domestic
1,900,000,000 
2,100,000,000 
 
Time Deposit Maturities [Abstract]
 
 
 
2013
1,500,000,000 
 
 
2014
305,000,000 
 
 
2015
259,000,000 
 
 
2016
322,000,000 
 
 
2017
173,000,000 
 
 
Thereafter
406,000,000 
 
 
Fixed rate, brokered certificates of deposits
187,000,000 
219,000,000 
 
Weighted-average interest rate paid on fixed rate, brokered certificates of deposits (in hundredths)
3.17% 
3.62% 
 
Interest expense on time deposits reduction by interest rate swaps
1,500,000 
1,600,000 
4,000,000 
Other Deposits Information [Abstract]
 
 
 
Overdrawn transaction deposits reclassified as loan balances
$ 9,200,000 
$ 7,500,000 
 
Other Borrowings (Details) (USD $)
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Other Borrowings [Line Items]
 
 
 
Balance
$ 3,053,854,000 
$ 2,769,748,000 
$ 3,516,059,000 
Average balance
3,104,724,000 
2,678,641,000 
4,251,467,000 
Weighted Average Interest Rate During Period
0.65% 
1.07% 
0.98% 
Repurchase Agreements, Security Sold/Maturity [Abstract]
 
 
 
Amortized Cost
1,213,593,000 
1,583,958,000 
 
Market Value
1,242,314,000 
1,628,547,000 
 
Repurchase Liability
877,382,000 1
1,231,426,000 1
 
Average Rate (in hundredths)
0.07% 
0.09% 
 
Overnight [Member]
 
 
 
Repurchase Agreements, Security Sold/Maturity [Abstract]
 
 
 
Amortized Cost
1,213,593,000 
1,583,958,000 
 
Market Value
1,242,314,000 
1,628,547,000 
 
Repurchase Liability
877,382,000 1
1,231,426,000 1
 
Average Rate (in hundredths)
0.07% 
0.09% 
 
Long-term [Member]
 
 
 
Repurchase Agreements, Security Sold/Maturity [Abstract]
 
 
 
Amortized Cost
0 
0 
 
Market Value
0 
0 
 
Repurchase Liability
0 1
0 1
 
Average Rate (in hundredths)
0.00% 
0.00% 
 
Parent Company and other non-bank subsidiaries [Member]
 
 
 
Other Borrowings [Line Items]
 
 
 
Balance
10,500,000 
0 
7,217,000 
Average balance
394,000 
7,093,000 
7,217,000 
Weighted Average Interest Rate During Period
1.11% 
0.00% 
6.42% 
Other borrowings, Maturities [Abstract]
 
 
 
Other borrowings, Maturities, 2013
10,500,000 
 
 
Other borrowings, Maturities, 2014
0 
 
 
Other borrowings, Maturities, 2015
0 
 
 
Other borrowings, Maturities, 2016
0 
 
 
Other borrowings, Maturities, 2017
0 
 
 
Other borrowings, Maturities, Thereafter
0 
 
 
Senior Unsecured Revolving Credit Facility [Abstract]
 
 
 
Senior unsecured revolving credit facility, revolving period
364 
 
 
Parent Company and other non-bank subsidiaries [Member] |
Senior Unsecured Revolving Credit Facility [Member]
 
 
 
Other Borrowings [Line Items]
 
 
 
Balance
0 
0 
 
Other borrowings, Other Disclosures [Abstract]
 
 
 
Maturity date
Jun. 07, 2013 
 
 
Senior Unsecured Revolving Credit Facility [Abstract]
 
 
 
Senior unsecured revolving credit facility, borrowing capacity
100,000,000 
 
 
Senior unsecured revolving credit facility, interest rate description
defined base rate minus 1.25% or LIBOR plus 1.25% based upon the Company’s option 
 
 
Senior unsecured revolving credit facility, Term loan, interest rate description
defined base rate minus 1.25% or LIBOR plus 1.50% 
 
 
Senior unsecured revolving credit facility, unused capacity, commitment fee percentage
0.20% 
 
 
Parent Company and other non-bank subsidiaries [Member] |
Trust Preferred Debt [Member]
 
 
 
Other Borrowings [Line Items]
 
 
 
Balance
0 
0 
7,217,000 
Weighted Average Interest Rate
0.00% 
0.00% 
6.54% 
Average balance
0 
7,093,000 
7,217,000 
Weighted Average Interest Rate During Period
0.00% 
0.00% 
6.42% 
Maximum Outstanding At Any Month End
0 
8,763,000 
7,217,000 
Parent Company and other non-bank subsidiaries [Member] |
Other [Member]
 
 
 
Other Borrowings [Line Items]
 
 
 
Balance
10,500,000 
0 
0 
Weighted Average Interest Rate
1.50% 
0.00% 
0.00% 
Average balance
394,000 
0 
0 
Weighted Average Interest Rate During Period
1.11% 
0.00% 
0.00% 
Maximum Outstanding At Any Month End
10,500,000 
0 
0 
Subsidiary Bank [Member]
 
 
 
Other Borrowings [Line Items]
 
 
 
Balance
3,043,354,000 
2,769,748,000 
3,508,842,000 
Average balance
3,104,330,000 
2,671,548,000 
4,244,250,000 
Weighted Average Interest Rate During Period
0.65% 
1.06% 
0.95% 
Other borrowings, Maturities [Abstract]
 
 
 
Other borrowings, Maturities, 2013
2,679,914,000 
 
 
Other borrowings, Maturities, 2014
525,000 
 
 
Other borrowings, Maturities, 2015
121,829,000 
 
 
Other borrowings, Maturities, 2016
525,000 
 
 
Other borrowings, Maturities, 2017
525,000 
 
 
Other borrowings, Maturities, Thereafter
240,036,000 
 
 
Subsidiary Bank [Member] |
Other [Member]
 
 
 
Other Borrowings [Line Items]
 
 
 
Balance
16,332,000 
16,566,000 
24,564,000 
Weighted Average Interest Rate
5.10% 
5.10% 
1.75% 
Average balance
16,577,000 
28,777,000 
22,364,000 
Weighted Average Interest Rate During Period
2.91% 
3.23% 
0.46% 
Maximum Outstanding At Any Month End
16,761,000 
45,366,000 
25,326,000 
Subsidiary Bank [Member] |
Funds Purchased [Member]
 
 
 
Other Borrowings [Line Items]
 
 
 
Balance
1,167,416,000 
1,063,318,000 
1,025,018,000 
Weighted Average Interest Rate
0.05% 
0.03% 
0.11% 
Average balance
1,512,711,000 
1,046,114,000 
1,185,742,000 
Weighted Average Interest Rate During Period
0.14% 
0.07% 
0.11% 
Maximum Outstanding At Any Month End
1,810,793,000 
1,706,893,000 
1,465,983,000 
Other borrowings, Other Disclosures [Abstract]
 
 
 
Number of days to maturity, minimum
1 day 
 
 
Number of days to maturity, maximum
90 days 
 
 
Subsidiary Bank [Member] |
Repurchase Agreements [Member]
 
 
 
Other Borrowings [Line Items]
 
 
 
Balance
887,030,000 
1,233,064,000 
1,258,762,000 
Weighted Average Interest Rate
0.07% 
0.09% 
0.78% 
Average balance
1,072,650,000 
1,096,615,000 
1,130,082,000 
Weighted Average Interest Rate During Period
0.09% 
0.12% 
0.59% 
Maximum Outstanding At Any Month End
1,272,151,000 
1,393,237,000 
1,258,762,000 
Other borrowings, Other Disclosures [Abstract]
 
 
 
Number of days to maturity, maximum
90 days 
 
 
Accrued interest payable
0 
0 
 
Subsidiary Bank [Member] |
Federal Home Loan Bank Advances [Member]
 
 
 
Other Borrowings [Line Items]
 
 
 
Balance
604,897,000 
4,837,000 
801,797,000 
Weighted Average Interest Rate
0.23% 
0.27% 
0.13% 
Average balance
104,925,000 
45,110,000 
1,446,482,000 
Weighted Average Interest Rate During Period
0.31% 
0.38% 
0.14% 
Maximum Outstanding At Any Month End
604,897,000 
201,674,000 
2,277,977,000 
Other borrowings, Other Disclosures [Abstract]
 
 
 
Unused credit available pursuant to the FHLB's collateral policies
685,000,000 
 
 
Federal Home Loan Banks, Letters of Credit Issued to Secure Public Funds
411,000,000 
 
 
Subsidiary Bank [Member] |
Federal Reserve Advances [Member]
 
 
 
Other Borrowings [Line Items]
 
 
 
Balance
 
 
0 
Weighted Average Interest Rate
 
 
0.00% 
Average balance
 
 
60,961,000 
Weighted Average Interest Rate During Period
 
 
0.00% 
Maximum Outstanding At Any Month End
 
 
400,000,000 
Subsidiary Bank [Member] |
Subordinated Debentures [Member]
 
 
 
Other Borrowings [Line Items]
 
 
 
Balance
347,633,000 
398,881,000 
398,701,000 
Weighted Average Interest Rate
2.40% 
5.47% 
5.47% 
Average balance
363,699,000 
398,790,000 
398,619,000 
Weighted Average Interest Rate During Period
3.79% 
5.74% 
5.78% 
Maximum Outstanding At Any Month End
398,897,000 
398,881,000 
398,701,000 
Subsidiary Bank [Member] |
Subordinated Debentures, 2007 Issuance [Member]
 
 
 
Other Borrowings [Line Items]
 
 
 
Balance
227,000,000 
250,000,000 
 
Other borrowings, Other Disclosures [Abstract]
 
 
 
Amount of debt issuance
250,000,000 
 
 
Maturity date
May 15, 2017 
 
 
Interest rate description
fixed rate of 5.75% through May 14, 2012 and is based on a floating rate of three-month LIBOR plus 0.69% thereafter 
 
 
Subsidiary Bank [Member] |
Subordinated Debentures, 2005 Issuance [Member]
 
 
 
Other Borrowings [Line Items]
 
 
 
Balance
122,000,000 
150,000,000 
 
Weighted Average Interest Rate
5.56% 
 
 
Other borrowings, Other Disclosures [Abstract]
 
 
 
Amount of debt issuance
150,000,000 
 
 
Maturity date
Jun. 01, 2015 
 
 
Subsidiary Bank [Member] |
GNMA Repurchase Liability [Member]
 
 
 
Other Borrowings [Line Items]
 
 
 
Balance
20,046,000 
53,082,000 
0 
Weighted Average Interest Rate
5.44% 
6.18% 
0.00% 
Average balance
33,768,000 
56,142,000 
0 
Weighted Average Interest Rate During Period
5.41% 
5.79% 
0.00% 
Maximum Outstanding At Any Month End
$ 47,840,000 
$ 118,595,000 
$ 0 
Federal and State Income Taxes (Details) (USD $)
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Deferred Tax Assets, Gross [Abstract]
 
 
 
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Share-based Compensation Cost
$ 9,100,000 
$ 10,100,000 
 
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Credit loss allowances
86,100,000 
102,700,000 
 
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Valuation adjustments
45,100,000 
42,300,000 
 
Deferred Tax Assets, Deferred book income
7,200,000 
9,200,000 
 
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Deferred compensation
45,100,000 
29,500,000 
 
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Book expense in excess of pension contribution
400,000 
1,900,000 
 
Deferred Tax Assets, Other
30,900,000 
38,500,000 
 
Deferred Tax Assets, Gross
223,900,000 
234,200,000 
 
Deferred Tax Liabilities, Gross [Abstract]
 
 
 
Deferred Tax Liabilities, Available for sale securities
99,000,000 
86,400,000 
 
Deferred Tax Liabilities, Depreciation
19,600,000 
29,400,000 
 
Deferred Tax Liabilities, Mortgage servicing rights
59,500,000 
48,900,000 
 
Deferred Tax Liabilities, Lease financing
21,100,000 
13,200,000 
 
Deferred Tax Liabilities, Other
21,700,000 
18,400,000 
 
Deferred Tax Liabilities, Gross
220,900,000 
196,300,000 
 
Deferred Tax Assets, Net
3,000,000 
37,900,000 
 
Current Income Tax Expense [Abstract]
 
 
 
Components of Income Tax Expense, Current Income Tax Expense, Federal
159,706,000 
137,802,000 
132,165,000 
Components of Income Tax Expense, Current Income Tax Expense, State
19,103,000 
16,085,000 
17,618,000 
Components of Income Tax Epxnese, Current Income Tax Expense, Total
178,809,000 
153,887,000 
149,783,000 
Deferred Income Tax Expense (Benefit) [Abstract]
 
 
 
Deferred Federal Income Tax Expense (Benefit)
8,664,000 
3,882,000 
(24,714,000)
Deferred State and Local Income Tax Expense (Benefit)
1,267,000 
742,000 
(1,712,000)
Deferred Income Tax Expense (Benefit)
9,931,000 
4,624,000 
(26,426,000)
Components of Income Tax Expense, Total income tax expense
188,740,000 
158,511,000 
123,357,000 
Amount [Abstract]
 
 
 
Federal statutory tax
190,003,000 
156,917,000 
130,078,000 
Tax exempt revenue
(5,558,000)
(5,357,000)
(5,404,000)
Effect of state income taxes, net of federal benefit
13,684,000 
11,198,000 
9,740,000 
Utilization of tax credits
(5,126,000)
(2,972,000)
(6,317,000)
Bank-owned life insurance
(3,850,000)
(3,879,000)
(4,133,000)
Reduction of tax accrual
(950,000)
(1,764,000)
(2,245,000)
Other, net
537,000 
4,368,000 
1,638,000 
Total
188,740,000 
158,511,000 
123,357,000 
Percent of pretax income [Abstract]
 
 
 
Federal statutory tax (in hundredths)
35.00% 
35.00% 
35.00% 
Tax exempt revenue (in hundredths)
(1.00%)
(1.00%)
(1.00%)
Effect of state income taxes, net of federal benefit (in hundredths)
3.00% 
2.00% 
3.00% 
Utilization of tax credits (in hundredths)
(1.00%)
(1.00%)
(2.00%)
Bank-owned life insurance (in hundredths)
(1.00%)
(1.00%)
(1.00%)
Reduction of tax accrual (in hundredths)
0.00% 
0.00% 
(1.00%)
Other, net (in hundredths)
0.00% 
1.00% 
0.00% 
Total (in hundredths)
35.00% 
35.00% 
33.00% 
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
 
 
 
Unrecognized Tax Benefits, Beginning Balance
12,230,000 
11,900,000 
12,300,000 
Unrecognized Tax Benefits, Additions for Tax for Current Year Positions
3,976,000 
6,390,000 
3,700,000 
Unrecognized Tax Benefits, Settlements During the Period
(1,000,000)
(2,510,000)
0 
Unrecognized Tax Benefits, Lapse of Applicable Statute of Limitations
(2,931,000)
(3,550,000)
(4,100,000)
Unrecognized Tax Benefits, Ending Balance
12,275,000 
12,230,000 
11,900,000 
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense
1,200,000 
1,900,000 
1,300,000 
Unrecognized Tax Benefits, Penalties and Interest Accrued
2,900,000 
3,400,000 
 
Unrecognized Tax Benefits, Number of Reporting Periods Open for Examination, Federal
3 years 
 
 
Unrecognized Tax Benefits, Number of Reporting Periods Open for Examination, State, Minimum
3 years 
 
 
Unrecognized Tax Benefits, Number of Reporting Periods Open for Examination, State, Maximum
6 years 
 
 
Tax accrual reduction
$ 1,000,000 
$ 1,800,000 
 
Employee Benefits (Details) (USD $)
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
 
 
 
Defined Benefit Plan, Interest perrcentage accrued on employees account balances (in hundredths)
5.25% 
 
 
Defined Benefit Plan, Interest Percentage Accrued On Employee Account Balances, Next Fiscal Year (Rate to Add to Treasury Securities Rate)
1.50% 
 
 
Defined Benefit Plan Interest Percentage Accrued On Employee Account Balances, Next Fiscal Year (Minimum)
2.50% 
 
 
Defined Benefit Plan Interest Percentage Accrued on Employee Account Balances, Next Fiscal Year (Maximum)
5.00% 
 
 
Thrift Plan - Defined Contribution [Abstract]
 
 
 
Employee base compensation company match employee contributions (in hundredths)
6.00% 
 
 
Employer matching rate for employee contributions minimum (in hundredths)
50.00% 
 
 
Minimum years of service for employees to obtain maximum employer matching (in years)
P4Y 
 
 
Employer matching rate for employee contributions maximum (in hundredths)
200.00% 
 
 
Maximum years of service for employees to obtain minimum employer matching (in years)
15 years 
 
 
Non-elective annual contribution for qualified employees
$ 750 
 
 
Annual base employee compensation to qualify for non-elective employer contributions maximum
40,000 
 
 
Defined Contribution Plan, Employer Discretionary Contribution Amount
802,000 
933,000 
1,000,000 
Vesting period for employer contributions (in years)
5 years 
 
 
Thrift Plan expenses
16,800,000 
15,400,000 
14,300,000 
Incentive compensation plans [Abstract]
 
 
 
Charge to earnings for incentive compensation plan
153,900,000 
117,800,000 
104,000,000 
Pension Plan [Member]
 
 
 
Change in projected benefit obligation [Roll Forward]
 
 
 
Projected benefit obligation at beginning of year
50,213,000 1 2
48,373,000 
 
Interest cost
1,925,000 
2,157,000 
 
Actuarial loss
2,786,000 
2,461,000 
 
Benefits paid
2,194,000 
2,778,000 
 
Plan amendments
(4,702,000)
0 
 
Projected benefit obligation at end of year
48,028,000 1 2
50,213,000 1 2
 
Change in plan assets [Roll Forward]
 
 
 
Plan assets at fair value at beginning of year
43,859,000 
44,477,000 
 
Actual return on plan assets
4,255,000 
2,160,000 
 
Plan assets at fair value at end of year
45,920,000 
43,859,000 
 
Defined Benefit Plan, Funded Status of Plan [Abstract]
 
 
 
Funded status of the plan
(2,108,000)
(6,354,000)
 
Components of net periodic benefit costs [Abstract]
 
 
 
Interest cost
1,925,000 
2,157,000 
 
Expected return on plan assets
(2,062,000)
(1,957,000)
 
Amortization of unrecognized net loss
3,461,000 
3,659,000 
 
Net periodic pension cost (benefit)
3,324,000 
3,859,000 
 
Weighted-average assumptions [Abstract]
 
 
 
Discount rate (in hundredths)
3.36% 
4.11% 
 
Expected return on plan assets (in hundredths)
5.25% 
5.25% 
 
Estimated Future Benefit Payments [Abstract]
 
 
 
2013
3,629,000 
 
 
2014
3,298,000 
 
 
2015
3,372,000 
 
 
2016
3,771,000 
 
 
2017
3,488,000 
 
 
Thereafter
16,227,000 
 
 
Total estimated future benefit payments
(33,785,000)
 
 
Defined Benefit Plan, Information about Plan Assets [Abstract]
 
 
 
Defined Benefit Plan, Plan Assets, Inception to date return (in hundredths)
6.96% 
 
 
Defined Benefit Plan, Plan contributions, Maximum allowed
28,000,000 
 
 
Net pension costs currently in accumulated other comprehensive income to be recognized as net periodic pension cost in next fiscal year
1,300,000 
 
 
Post-retirement employee medical plan [Member]
 
 
 
Change in projected benefit obligation [Roll Forward]
 
 
 
Projected benefit obligation at beginning of year
2,200,000 
 
 
Projected benefit obligation at end of year
$ 1,100,000 
 
 
Thrift Plan - Defined Contribution [Abstract]
 
 
 
Annual medical insurance premiums paid for retirees (in hundredths)
50.00% 
 
 
Age of current retirees and certain employees at the time the plan was frozen (in years)
60 
 
 
Change in medical expense trends not significantly affecting net obligations or cost of the plan (in hundredths)
1.00% 
 
 
Equity Securities [Member] |
Pension Plan [Member]
 
 
 
Defined Benefit Plan, Information about Plan Assets [Abstract]
 
 
 
Percentage of equities included in portfolio mix of fund used for defined benefit plan (in hundredths)
60.00% 
 
 
Bonds [Member] |
Pension Plan [Member]
 
 
 
Defined Benefit Plan, Information about Plan Assets [Abstract]
 
 
 
Percentage of equities included in portfolio mix of fund used for defined benefit plan (in hundredths)
40.00% 
 
 
Stock Compensation Plans (Details) (USD $)
1 Months Ended 12 Months Ended
Jan. 31, 2013
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Dec. 31, 2009
Share-based Compensation Costs, Including Costs That May Be Recognized As Future Expense [Abstract]
 
 
 
 
 
Unrecognized compensation cost of unvested awards, for future periods
$ 12,400,000 
 
 
 
 
Deferred Compensation Plan [Abstract]
 
 
 
 
 
Recorded obligation for liability awards under deferred compensation plan
 
87,000 
1,300,000 
 
 
Compensation cost of liability awards recorded as an expense (benefit)
 
530,000 
760,000 
1,900,000 
 
Additional Compensation Accrued for Certain Senior Executive Related to 2011 True-Up Plan
 
40,000,000 
 
 
 
Stock Options [Member]
 
 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
 
 
 
 
 
Options awarded that vest annually
 
one-seventh 
 
 
 
Expiration period (in years)
 
3 years 
 
 
 
Stock options vesting period - tier two
 
2 years 
 
 
 
Stock option expiration period - tier two (in days)
 
45 days 
 
 
 
Vesting period (in years)
 
7 years 
 
 
 
Share-based Compensation Arragngement by Share-based Payment Award, Options, Outstanding, Number of Options [Abstract]
 
 
 
 
 
Number of options outstanding shares beginning balance (in shares)
1,890,786 
2,621,347 
3,135,334 
3,521,763 
 
Options awarded (in shares)
81,492 
67,155 
185,007 
345,945 
 
Options exercised (in shares)
 
(708,295)
(576,518)
(486,280)
 
Options forfeited (in shares)
 
(22,559)
(60,005)
(97,443)
 
Options expired (in shares)
 
(66,862)
(62,471)
(148,651)
 
Number of options outstanding shares ending balance (in shares)
 
1,890,786 
2,621,347 
3,135,334 
 
Options shares vested (in shares)
 
601,367 
825,682 
805,781 
 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Weighted Average Exercise Price [Abstract]
 
 
 
 
 
Options outstanding, weighted average exercise price, beginning balance (in dollars per share)
$ 48.29 
$ 47.01 
$ 45.62 
$ 44.58 
 
Options awarded, weighted average exercise price (in dollars per share)
$ 55.74 
$ 58.76 
$ 55.94 
$ 48.30 
 
Options exercised, weighted average exercise price (in dollars per share)
 
$ 45.32 
$ 44.35 
$ 39.29 
 
Options forfeited, weighted average exercise price (in dollars per share)
 
$ 50.36 
$ 47.93 
$ 46.89 
 
Options expired, weighted average exercise price (in dollars per share)
 
$ 45.97 
$ 54.13 
$ 51.35 
 
Options outstanding, weighted average exercise price, ending balance (in dollars per share)
 
$ 48.29 
$ 47.01 
$ 45.62 
 
Options vested, weighted average exercise price (in dollars per share)
 
$ 47.99 
$ 46.72 
$ 45.26 
 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Intrinsic Value [Abstract]
 
 
 
 
 
Options outstanding, aggregate intrinsic value
 
11,748,000 
20,769,000 
24,405,000 
10,359,000 
Options vested, aggregate intrinsic value
 
3,890,000 
6,779,000 
6,556,000 
 
Options exercised, aggregate intrinsic value
 
8,300,000 
5,500,000 
6,100,000 
 
Weighted average assumptions used to determine fair value of stock options awarded [Abstract]
 
 
 
 
 
Average risk-free interest rate (in hundredths)
 
0.93% 1
1.87% 1
2.36% 1
 
Dividend yield (in hundredths)
 
2.20% 
1.80% 
2.00% 
 
Volatility factors
 
28.00% 
26.80% 
26.10% 
 
Weighted average expected life
 
4 years 329 days 
4 years 329 days 
4 years 329 days 
 
Weighted average fair value (in dollars per share)
$ 9.67 
$ 11.48 
$ 11.92 
$ 10.17 
 
Share-based Compensation Costs, Including Costs That May Be Recognized As Future Expense [Abstract]
 
 
 
 
 
Stock Option Expense
 
9,700,000 
10,000,000 
8,300,000 
 
Unrecognized compensation cost of unvested awards, for future periods
 
3,300,000 
 
 
 
Expected compensation cost as future expense for 2013
 
1,500,000 
 
 
 
Expected compensation cost as future expense for 2014
 
892,000 
 
 
 
Expected compensation cost as future expense for 2015
 
498,000 
 
 
 
Expected compensation cost as future expense for 2016
 
260,000 
 
 
 
Expected compensation cost as future expense for 2017
 
110,000 
 
 
 
Expected compensation cost as future expense thereafter
 
27,000 
 
 
 
Stock Options [Member] |
Exercise Price 30.87 [Member]
 
 
 
 
 
Share-based Compensation Arragngement by Share-based Payment Award, Options, Outstanding, Number of Options [Abstract]
 
 
 
 
 
Number of options outstanding shares ending balance (in shares)
 
426 
 
 
 
Options shares vested (in shares)
 
426 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Weighted Average Exercise Price [Abstract]
 
 
 
 
 
Options outstanding, weighted average exercise price, ending balance (in dollars per share)
 
$ 30.87 
 
 
 
Options vested, weighted average exercise price (in dollars per share)
 
$ 30.87 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Intrinsic Value [Abstract]
 
 
 
 
 
Weighted average remaining contractual life (in years)
 
0 years 4 days 
 
 
 
Weighted average remaining contractual life of options vested (in years)
 
0 years 4 days 
 
 
 
Stock Options [Member] |
Exercise Price 37.74 [Member]
 
 
 
 
 
Share-based Compensation Arragngement by Share-based Payment Award, Options, Outstanding, Number of Options [Abstract]
 
 
 
 
 
Number of options outstanding shares ending balance (in shares)
 
25,338 
 
 
 
Options shares vested (in shares)
 
25,338 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Weighted Average Exercise Price [Abstract]
 
 
 
 
 
Options outstanding, weighted average exercise price, ending balance (in dollars per share)
 
$ 37.74 
 
 
 
Options vested, weighted average exercise price (in dollars per share)
 
$ 37.74 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Intrinsic Value [Abstract]
 
 
 
 
 
Weighted average remaining contractual life (in years)
 
1 year 0 days 
 
 
 
Weighted average remaining contractual life of options vested (in years)
 
1 year 0 days 
 
 
 
Stock Options [Member] |
Exercise Price 45.15 - 47.34 [Member]
 
 
 
 
 
Share-based Compensation Arragngement by Share-based Payment Award, Options, Outstanding, Number of Options [Abstract]
 
 
 
 
 
Number of options outstanding shares ending balance (in shares)
 
77,569 
 
 
 
Options shares vested (in shares)
 
77,569 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Weighted Average Exercise Price [Abstract]
 
 
 
 
 
Options outstanding, weighted average exercise price, ending balance (in dollars per share)
 
$ 47.32 
 
 
 
Options vested, weighted average exercise price (in dollars per share)
 
$ 47.32 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Intrinsic Value [Abstract]
 
 
 
 
 
Weighted average remaining contractual life (in years)
 
1 year 15 days 
 
 
 
Weighted average remaining contractual life of options vested (in years)
 
1 year 15 days 
 
 
 
Stock Options [Member] |
Exercise Price 47.05 [Member]
 
 
 
 
 
Share-based Compensation Arragngement by Share-based Payment Award, Options, Outstanding, Number of Options [Abstract]
 
 
 
 
 
Number of options outstanding shares ending balance (in shares)
 
160,902 
 
 
 
Options shares vested (in shares)
 
90,785 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Weighted Average Exercise Price [Abstract]
 
 
 
 
 
Options outstanding, weighted average exercise price, ending balance (in dollars per share)
 
$ 47.05 
 
 
 
Options vested, weighted average exercise price (in dollars per share)
 
$ 47.05 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Intrinsic Value [Abstract]
 
 
 
 
 
Weighted average remaining contractual life (in years)
 
2 years 0 days 
 
 
 
Weighted average remaining contractual life of options vested (in years)
 
1 year 11 days 
 
 
 
Stock Options [Member] |
Exercise Price 54.33 [Member]
 
 
 
 
 
Share-based Compensation Arragngement by Share-based Payment Award, Options, Outstanding, Number of Options [Abstract]
 
 
 
 
 
Number of options outstanding shares ending balance (in shares)
 
297,887 
 
 
 
Options shares vested (in shares)
 
144,360 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Weighted Average Exercise Price [Abstract]
 
 
 
 
 
Options outstanding, weighted average exercise price, ending balance (in dollars per share)
 
$ 54.33 
 
 
 
Options vested, weighted average exercise price (in dollars per share)
 
$ 54.33 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Intrinsic Value [Abstract]
 
 
 
 
 
Weighted average remaining contractual life (in years)
 
2 years 183 days 
 
 
 
Weighted average remaining contractual life of options vested (in years)
 
1 year 15 days 
 
 
 
Stock Options [Member] |
Exercise Price 48.46 [Member]
 
 
 
 
 
Share-based Compensation Arragngement by Share-based Payment Award, Options, Outstanding, Number of Options [Abstract]
 
 
 
 
 
Number of options outstanding shares ending balance (in shares)
 
387,385 
 
 
 
Options shares vested (in shares)
 
133,184 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Weighted Average Exercise Price [Abstract]
 
 
 
 
 
Options outstanding, weighted average exercise price, ending balance (in dollars per share)
 
$ 48.46 
 
 
 
Options vested, weighted average exercise price (in dollars per share)
 
$ 48.46 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Intrinsic Value [Abstract]
 
 
 
 
 
Weighted average remaining contractual life (in years)
 
3 years 0 days 
 
 
 
Weighted average remaining contractual life of options vested (in years)
 
1 year 18 days 
 
 
 
Stock Options [Member] |
Exercise Price 36.65 [Member]
 
 
 
 
 
Share-based Compensation Arragngement by Share-based Payment Award, Options, Outstanding, Number of Options [Abstract]
 
 
 
 
 
Number of options outstanding shares ending balance (in shares)
 
371,373 
 
 
 
Options shares vested (in shares)
 
77,788 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Weighted Average Exercise Price [Abstract]
 
 
 
 
 
Options outstanding, weighted average exercise price, ending balance (in dollars per share)
 
$ 36.65 
 
 
 
Options vested, weighted average exercise price (in dollars per share)
 
$ 36.65 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Intrinsic Value [Abstract]
 
 
 
 
 
Weighted average remaining contractual life (in years)
 
3 years 183 days 
 
 
 
Weighted average remaining contractual life of options vested (in years)
 
1 year 15 days 
 
 
 
Stock Options [Member] |
Exercise Price 48.30 [Member]
 
 
 
 
 
Share-based Compensation Arragngement by Share-based Payment Award, Options, Outstanding, Number of Options [Abstract]
 
 
 
 
 
Number of options outstanding shares ending balance (in shares)
 
208,365 
 
 
 
Options shares vested (in shares)
 
13,468 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Weighted Average Exercise Price [Abstract]
 
 
 
 
 
Options outstanding, weighted average exercise price, ending balance (in dollars per share)
 
$ 48.30 
 
 
 
Options vested, weighted average exercise price (in dollars per share)
 
$ 48.30 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Intrinsic Value [Abstract]
 
 
 
 
 
Weighted average remaining contractual life (in years)
 
4 years 0 days 
 
 
 
Weighted average remaining contractual life of options vested (in years)
 
1 year 208 days 
 
 
 
Stock Options [Member] |
Exercise Price 55.94 [Member]
 
 
 
 
 
Share-based Compensation Arragngement by Share-based Payment Award, Options, Outstanding, Number of Options [Abstract]
 
 
 
 
 
Number of options outstanding shares ending balance (in shares)
 
273,792 
 
 
 
Options shares vested (in shares)
 
38,449 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Weighted Average Exercise Price [Abstract]
 
 
 
 
 
Options outstanding, weighted average exercise price, ending balance (in dollars per share)
 
$ 55.94 
 
 
 
Options vested, weighted average exercise price (in dollars per share)
 
$ 55.94 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Intrinsic Value [Abstract]
 
 
 
 
 
Weighted average remaining contractual life (in years)
 
5 years 0 days 
 
 
 
Weighted average remaining contractual life of options vested (in years)
 
2 years 26 days 
 
 
 
Stock Options [Member] |
Exercise Price 58.76 [Member]
 
 
 
 
 
Share-based Compensation Arragngement by Share-based Payment Award, Options, Outstanding, Number of Options [Abstract]
 
 
 
 
 
Number of options outstanding shares ending balance (in shares)
 
87,749 
 
 
 
Options shares vested (in shares)
 
0 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Weighted Average Exercise Price [Abstract]
 
 
 
 
 
Options outstanding, weighted average exercise price, ending balance (in dollars per share)
 
$ 58.76 
 
 
 
Options vested, weighted average exercise price (in dollars per share)
 
$ 0.00 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Intrinsic Value [Abstract]
 
 
 
 
 
Weighted average remaining contractual life (in years)
 
6 years 0 days 
 
 
 
Weighted average remaining contractual life of options vested (in years)
 
0 years 1 day 
 
 
 
Non-vested Common Stock [Member]
 
 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
 
 
 
 
 
Vesting period (in years)
3 years 
5 years 
 
 
 
Required retention period after vesting (in years)
2 years 
3 years 
 
 
 
Share-based Compensation Costs, Including Costs That May Be Recognized As Future Expense [Abstract]
 
 
 
 
 
Unrecognized compensation cost of unvested awards, for future periods
 
14,000,000 
 
 
 
Expected compensation cost as future expense for 2013
 
4,900,000 
 
 
 
Expected compensation cost as future expense for 2014
 
4,200,000 
 
 
 
Expected compensation cost as future expense for 2015
 
3,000,000 
 
 
 
Expected compensation cost as future expense for 2016
 
1,700,000 
 
 
 
Expected compensation cost as future expense for 2017
 
$ 158,000 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Restricted Stock, Nonvested, Number of Shares [Roll Forward]
 
 
 
 
 
Non-vested common shares awarded, beginning of period (in shares)
592,831 
503,738 
 
 
 
Non-vested common shares awarded during period (in shares)
208,770 
197,058 
 
 
 
Non-vested shares that vested during period (in shares)
 
(76,192)
 
 
 
Non-vested shares that forfeited during period (in shares)
 
(31,773)
 
 
 
Non-vested common shares awarded, end of period (in shares)
 
592,831 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
 
 
 
 
 
Weighted average grant date fair value of non-vested shares awarded (in dollars per share)
$ 55.74 
$ 55.63 
 
 
 
Weighted average grant date fair value non-vested stock awards vested (in dollars per share)
$ 0.00 
$ 47.32 
 
 
 
Weighted average grant date fair value non-vested stock awards forfeited (in dollars per share)
 
$ 50.45 
 
 
 
Related Parties Related Parties (Details) (USD $)
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Loans and Leases Receivable, Related Parties [Roll Forward]
 
 
 
Related Parties, Loans, Beginning balance
$ 99,340 
$ 168,935 
 
Loans and Leases Receivable, Related Parties, Additions
644,715 
300,080 
 
Loans and Leases Receivable, Related Parties, Collections
(684,942)
(285,909)
 
Loans and Leases Receivable Related Parties Adjustments
(9,170)1
(83,766)1
 
Related Parties, Loans, Ending balance
49,943 
99,340 
168,935 
Related Party Transaction [Line Items]
 
 
 
Lease payments on office space in facilities owned by related party afffiliates
21,700,000 
20,600,000 
21,200,000 
Loan commitment secured by tax-exempt bonds purchased from a trust of which the related party is chairman of the trust
6,600,000,000 
 
 
Board of Directors Chairman [Member]
 
 
 
Related Party Transaction [Line Items]
 
 
 
Lease payments on office space in facilities owned by related party afffiliates
1,100,000 
1,100,000 
1,100,000 
President [Member]
 
 
 
Related Party Transaction [Line Items]
 
 
 
Loan commitment secured by tax-exempt bonds purchased from a trust of which the related party is chairman of the trust
25,000,000 
 
 
Executive Officer [Member]
 
 
 
Related Party Transaction [Line Items]
 
 
 
Percentage of investment funds' assets held by clients
99.00% 
 
 
Assets Held in Cavanal Hill Funds
$ 2,400,000,000 
 
 
Commitments and Contingent Liabilities (Details) (USD $)
12 Months Ended 0 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Dec. 31, 2012
Corporate Headquarters [Member]
Dec. 31, 2011
Corporate Headquarters [Member]
Dec. 31, 2010
Corporate Headquarters [Member]
Dec. 31, 2011
BOKF, NA [Member]
Putative Class Actions [Member]
Dec. 31, 2010
BOKF, NA [Member]
Putative Class Actions [Member]
Oct. 11, 2011
BOKF, NA [Member]
Invalidated Settlement by Oklahoma Supreme Court [Member]
Dec. 31, 2012
BOKF, NA [Member]
Invalidated Settlement by Oklahoma Supreme Court [Member]
Dec. 31, 2012
Parent Company [Member]
Visa Membership [Member]
Dec. 31, 2012
Cavanal Hill Funds [Member]
Dec. 31, 2012
BOKF Equity, LLC [Member]
Loss Contingencies [Line Items]
 
 
 
 
 
 
 
 
 
 
 
 
 
Number of Putative Class Actions Named As Defendant
 
 
 
 
 
 
 
3 
 
 
 
 
 
Settlement Agreement, Counterparty's Name
 
 
 
 
 
 
 
 
City of Tulsa 
 
 
 
 
Settlement Agreement, Amount
 
 
 
 
 
 
$ 19,000,000 
 
 
$ 7,100,000 
 
 
 
Amount of contingent liability recognized from Visa Membership
7,300,000 
 
 
 
 
 
 
 
 
 
 
 
 
Receivable for proportionate interest in escrow account related to Visa membership
7,300,000 
 
 
 
 
 
 
 
 
 
 
 
 
Number of Visa Class B Shares Owned by Entity (in shares)
 
 
 
 
 
 
 
 
 
 
251,837 
 
 
Amount Deposited by Visa in Escrow for Covered Litigation
 
 
 
 
 
 
 
 
 
 
150,000,000 
 
 
Current Exchange Rate For Class A shares For Each Class B Share
 
 
 
 
 
 
 
 
 
 
0.4206 
 
 
Number of Private Equity Funds of which the Entity is a General Partner
2 
 
 
 
 
 
 
 
 
 
 
 
2 
Contingent Obligations For Additional Investments in Private Equity Funds
 
 
 
 
 
 
 
 
 
 
 
 
7,100,000 
Mutual Fund Investment in US Treasury Securities
 
 
 
 
 
 
 
 
 
 
 
903,000,000 
 
Mutual Fund Investment in Cash Management
 
 
 
 
 
 
 
 
 
 
 
1,000,000,000 
 
Mutual Fund Investment in Tax-Free Money Market Funds
 
 
 
 
 
 
 
 
 
 
 
403,000,000 
 
The Net Asset Value of Units in Mutual Funds (per unit)
 
 
 
 
 
 
 
 
 
 
 
1 
 
Operating Leases, Rent Expense, Net
21,700,000 
20,600,000 
21,200,000 
3,100,000 
3,200,000 
3,000,000 
 
 
 
 
 
 
 
Operating Leases, Future Minimum Payments Due, Next Twelve Months
19,600,000 
 
 
 
 
 
 
 
 
 
 
 
 
Operating Leases, Future Minimum Payments, Due in Two Years
18,900,000 
 
 
 
 
 
 
 
 
 
 
 
 
Operating Leases, Future Minimum Payments, Due in Three Years
18,200,000 
 
 
 
 
 
 
 
 
 
 
 
 
Operating Leases, Future Minimum Payments, Due in Four Years
16,300,000 
 
 
 
 
 
 
 
 
 
 
 
 
Operating Leases, Future Minimum Payments, Due in Five Years
12,600,000 
 
 
 
 
 
 
 
 
 
 
 
 
Operating Leases, Future Minimum Payments, Due Thereafter
74,800,000 
 
 
 
 
 
 
 
 
 
 
 
 
Minimum Average Cash Balance Required to be Maintained at Federal Reserve by Subsidiary Bank
$ 733,000,000 
$ 968,000,000 
 
 
 
 
 
 
 
 
 
 
 
Commitments and Contingent Liabilities Guarantor Obligations (Details) (USD $)
In Millions, unless otherwise specified
12 Months Ended
Dec. 31, 2012
Guarantor Obligations [Line Items]
 
Purchase price of tax credits
$ 72 
Property Lease Guarantee [Member]
 
Guarantor Obligations [Line Items]
 
Contingent Obligation For Guaranteed Rents
28.7 
Guaranteed Percentage To Be Received (in hundredths)
80.00% 
Maximum Amount To Be Received Under Rent Agreement With City Of Tulsa
4.5 
City of Tulsa Property Lease Guarantee [Member]
 
Guarantor Obligations [Line Items]
 
Contingent Obligation For Guaranteed Rents
14.2 
BOSC, Inc. [Member]
 
Guarantor Obligations [Line Items]
 
Customer balances subject to indemnification by Pershing, LLC
$ 2.2 
Commitments and Contingent Liabilities Variable Interest Entities (Details) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2012
Dec. 31, 2011
Variable Interest Entity [Line Items]
 
 
Number of Private Equity Funds of which the Entity is a General Partner
2 
 
Loans VIE [Member]
 
 
Variable Interest Entity [Line Items]
 
 
Variable Interest Entity, Consolidated, Carrying Amount, Assets and Liabilities, Net
$ 10,000 
$ 10,000 
Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets and Liabilities, Net
22,354 
10,575 
Other Assets VIE [Member]
 
 
Variable Interest Entity [Line Items]
 
 
Variable Interest Entity, Consolidated, Carrying Amount, Assets and Liabilities, Net
51,086 
52,591 
Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets and Liabilities, Net
87,222 
48,840 
Other Liabilities VIE [Member]
 
 
Variable Interest Entity [Line Items]
 
 
Variable Interest Entity, Consolidated, Carrying Amount, Assets and Liabilities, Net
0 
0 
Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets and Liabilities, Net
44,854 
18,278 
Other Borrowings VIE [Member]
 
 
Variable Interest Entity [Line Items]
 
 
Variable Interest Entity, Consolidated, Carrying Amount, Assets and Liabilities, Net
10,964 
10,964 
Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets and Liabilities, Net
0 
0 
Non Controlling Interest VIE [Member]
 
 
Variable Interest Entity [Line Items]
 
 
Variable Interest Entity, Consolidated, Carrying Amount, Assets and Liabilities, Net
35,820 
36,184 
Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets and Liabilities, Net
0 
0 
Private Equity Funds Variable Interest Entities [Member] |
Loans VIE [Member]
 
 
Variable Interest Entity [Line Items]
 
 
Variable Interest Entity, Consolidated, Carrying Amount, Assets and Liabilities, Net
0 
0 
Private Equity Funds Variable Interest Entities [Member] |
Other Assets VIE [Member]
 
 
Variable Interest Entity [Line Items]
 
 
Variable Interest Entity, Consolidated, Carrying Amount, Assets and Liabilities, Net
28,169 
 
Private Equity Funds Variable Interest Entities [Member] |
Other Liabilities VIE [Member]
 
 
Variable Interest Entity [Line Items]
 
 
Variable Interest Entity, Consolidated, Carrying Amount, Assets and Liabilities, Net
0 
0 
Private Equity Funds Variable Interest Entities [Member] |
Other Borrowings VIE [Member]
 
 
Variable Interest Entity [Line Items]
 
 
Variable Interest Entity, Consolidated, Carrying Amount, Assets and Liabilities, Net
0 
0 
Private Equity Funds Variable Interest Entities [Member] |
Non Controlling Interest VIE [Member]
 
 
Variable Interest Entity [Line Items]
 
 
Variable Interest Entity, Consolidated, Carrying Amount, Assets and Liabilities, Net
23,691 
26,042 
Tax Credit Variable Interest Entities [Member] |
Loans VIE [Member]
 
 
Variable Interest Entity [Line Items]
 
 
Variable Interest Entity, Consolidated, Carrying Amount, Assets and Liabilities, Net
10,000 
10,000 
Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets and Liabilities, Net
22,354 
10,575 
Tax Credit Variable Interest Entities [Member] |
Other Assets VIE [Member]
 
 
Variable Interest Entity [Line Items]
 
 
Variable Interest Entity, Consolidated, Carrying Amount, Assets and Liabilities, Net
13,965 
14,483 
Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets and Liabilities, Net
78,109 
37,890 
Tax Credit Variable Interest Entities [Member] |
Other Liabilities VIE [Member]
 
 
Variable Interest Entity [Line Items]
 
 
Variable Interest Entity, Consolidated, Carrying Amount, Assets and Liabilities, Net
0 
0 
Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets and Liabilities, Net
43,052 
16,084 
Tax Credit Variable Interest Entities [Member] |
Other Borrowings VIE [Member]
 
 
Variable Interest Entity [Line Items]
 
 
Variable Interest Entity, Consolidated, Carrying Amount, Assets and Liabilities, Net
10,964 
10,964 
Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets and Liabilities, Net
0 
0 
Tax Credit Variable Interest Entities [Member] |
Non Controlling Interest VIE [Member]
 
 
Variable Interest Entity [Line Items]
 
 
Variable Interest Entity, Consolidated, Carrying Amount, Assets and Liabilities, Net
10,000 
10,000 
Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets and Liabilities, Net
0 
0 
Other Variable Interest Entities [Member] |
Loans VIE [Member]
 
 
Variable Interest Entity [Line Items]
 
 
Variable Interest Entity, Consolidated, Carrying Amount, Assets and Liabilities, Net
0 
0 
Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets and Liabilities, Net
0 
0 
Other Variable Interest Entities [Member] |
Other Assets VIE [Member]
 
 
Variable Interest Entity [Line Items]
 
 
Variable Interest Entity, Consolidated, Carrying Amount, Assets and Liabilities, Net
8,952 
7,206 
Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets and Liabilities, Net
9,113 
10,950 
Other Variable Interest Entities [Member] |
Other Liabilities VIE [Member]
 
 
Variable Interest Entity [Line Items]
 
 
Variable Interest Entity, Consolidated, Carrying Amount, Assets and Liabilities, Net
0 
0 
Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets and Liabilities, Net
1,802 
2,194 
Other Variable Interest Entities [Member] |
Other Borrowings VIE [Member]
 
 
Variable Interest Entity [Line Items]
 
 
Variable Interest Entity, Consolidated, Carrying Amount, Assets and Liabilities, Net
0 
0 
Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets and Liabilities, Net
0 
0 
Other Variable Interest Entities [Member] |
Non Controlling Interest VIE [Member]
 
 
Variable Interest Entity [Line Items]
 
 
Variable Interest Entity, Consolidated, Carrying Amount, Assets and Liabilities, Net
2,129 
142 
Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets and Liabilities, Net
$ 0 
$ 0 
Earnings Per Share (Details) (USD $)
In Thousands, except Share data, unless otherwise specified
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Numerator: [Abstract]:
 
 
 
Net income attributable to BOK Financial Corp. shareholders
$ 351,191 
$ 285,875 
$ 246,754 
Earnings allocated to participating securities
(2,541)
(2,214)
(1,583)
Numerator for basic earnings per share - income available to common shareholders
348,650 
283,661 
245,171 
Effect of reallocating undistributed earnings of participating securities
6 
6 
3 
Numerator for diluted earnings per share - income available to common shareholders
$ 348,656 
$ 283,667 
$ 245,174 
Denominator: [Abstract]
 
 
 
Weighted average shares outstanding
68,221,013 
68,313,898 
68,062,047 
Less: Participating securities included in weighted average shares outstanding (in shares)
(536,970)
(526,222)
(434,312)
Denominator for basic earnings per common share (in shares)
67,684,043 
67,787,676 
67,627,735 
Dilutive effect of employee stock compensation plans (in shares)
280,897 
251,087 
203,999 
Denominator for diluted earnings per common share (in shares)
67,964,940 
68,038,763 
67,831,734 
Basic earnings per share (per share)
$ 5.15 
$ 4.18 
$ 3.63 
Diluted earnings per share (per share)
$ 5.13 
$ 4.17 
$ 3.61 
Excludes employee stock options with exercise prices greater than current market price.
224,653 
769,041 
1,245,483 
Reportable Segments (Details) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Segment Reporting Information [Line Items]
 
 
 
Net interest revenue from external sources
$ 704,326 
$ 691,494 
$ 709,052 
Net interest revenue (expense) from internal sources
0 
0 
0 
Net interest revenue
704,326 
691,494 
709,052 
Provision for credit losses
(22,000)
(6,050)
105,139 
Net interest revenue after provision for credit losses
726,326 
697,544 
603,913 
Other operating revenue
666,111 
570,535 
518,058 
Operating expense
849,573 
819,744 
750,320 
Income before taxes
542,864 
448,335 
371,651 
Federal and state income tax
188,740 
158,511 
123,357 
Net income
354,124 
289,824 
248,294 
Net income attributable to non-controlling interest
2,933 
3,949 
1,540 
Net income attributable to BOK Financial Corp. shareholders
351,191 
285,875 
246,754 
Average assets
26,289,151 
24,494,861 
23,805,799 
Average invested capital
2,905,955 
2,681,865 
2,424,643 
Performance measurements: [Abstract]
 
 
 
Return on average assets
1.34% 
1.17% 
1.04% 
Return on average invested capital
12.09% 
10.66% 
10.18% 
Efficiency ratio
62.03% 
63.13% 
60.83% 
Commercial [Member]
 
 
 
Segment Reporting Information [Line Items]
 
 
 
Net interest revenue from external sources
367,412 
342,833 
338,391 
Net interest revenue (expense) from internal sources
(46,414)
(30,676)
(45,317)
Net interest revenue
320,998 
312,157 
293,074 
Provision for credit losses
10,852 
20,760 
70,489 
Net interest revenue after provision for credit losses
310,146 
291,397 
222,585 
Other operating revenue
171,131 
147,545 
138,992 
Operating expense
246,888 
230,451 
230,116 
Income before taxes
234,389 
208,491 
131,461 
Federal and state income tax
91,177 
81,103 
51,138 
Net income
143,212 
127,388 
80,323 
Net income attributable to non-controlling interest
0 
0 
0 
Net income attributable to BOK Financial Corp. shareholders
143,212 
127,388 
80,323 
Average assets
9,949,735 
9,383,528 
8,893,868 
Average invested capital
882,288 
884,169 
899,005 
Performance measurements: [Abstract]
 
 
 
Return on average assets
1.44% 
1.36% 
0.90% 
Return on average invested capital
16.23% 
14.41% 
8.93% 
Efficiency ratio
51.68% 
50.22% 
52.94% 
Consumer [Member]
 
 
 
Segment Reporting Information [Line Items]
 
 
 
Net interest revenue from external sources
90,036 
89,745 
86,292 
Net interest revenue (expense) from internal sources
25,120 
33,109 
47,624 
Net interest revenue
115,156 
122,854 
133,916 
Provision for credit losses
9,345 
13,451 
24,705 
Net interest revenue after provision for credit losses
105,811 
109,403 
109,211 
Other operating revenue
272,118 
223,322 
215,057 
Operating expense
256,315 
277,891 
242,065 
Income before taxes
121,614 
54,834 
82,203 
Federal and state income tax
47,308 
21,330 
31,977 
Net income
74,306 
33,504 
50,226 
Net income attributable to non-controlling interest
0 
0 
0 
Net income attributable to BOK Financial Corp. shareholders
74,306 
33,504 
50,226 
Average assets
5,727,267 
5,937,585 
6,243,746 
Average invested capital
287,972 
273,906 
277,837 
Performance measurements: [Abstract]
 
 
 
Return on average assets
1.30% 
0.56% 
0.80% 
Return on average invested capital
25.73% 
12.23% 
18.08% 
Efficiency ratio
64.73% 
74.17% 
72.69% 
Wealth Management [Member]
 
 
 
Segment Reporting Information [Line Items]
 
 
 
Net interest revenue from external sources
27,754 
30,813 
36,012 
Net interest revenue (expense) from internal sources
21,432 
16,540 
12,546 
Net interest revenue
49,186 
47,353 
48,558 
Provision for credit losses
2,284 
2,960 
10,831 
Net interest revenue after provision for credit losses
46,902 
44,393 
37,727 
Other operating revenue
200,007 
171,873 
165,528 
Operating expense
214,385 
190,706 
179,825 
Income before taxes
32,524 
25,560 
23,430 
Federal and state income tax
12,652 
9,943 
9,114 
Net income
19,872 
15,617 
14,316 
Net income attributable to non-controlling interest
0 
0 
0 
Net income attributable to BOK Financial Corp. shareholders
19,872 
15,617 
14,316 
Average assets
4,357,523 
4,073,623 
3,686,133 
Average invested capital
184,622 
174,877 
169,775 
Performance measurements: [Abstract]
 
 
 
Return on average assets
0.46% 
0.38% 
0.39% 
Return on average invested capital
10.76% 
8.93% 
8.43% 
Efficiency ratio
86.24% 
87.21% 
84.29% 
Funds Management and Other [Member]
 
 
 
Segment Reporting Information [Line Items]
 
 
 
Net interest revenue from external sources
219,124 
228,103 
248,357 
Net interest revenue (expense) from internal sources
(138)
(18,973)
(14,853)
Net interest revenue
218,986 
209,130 
233,504 
Provision for credit losses
(44,481)
(43,221)
(886)
Net interest revenue after provision for credit losses
263,467 
252,351 
234,390 
Other operating revenue
22,855 
27,795 
(1,519)
Operating expense
131,985 
120,696 
98,314 
Income before taxes
154,337 
159,450 
134,557 
Federal and state income tax
37,603 
46,135 
31,128 
Net income
116,734 
113,315 
103,429 
Net income attributable to non-controlling interest
2,933 
3,949 
1,540 
Net income attributable to BOK Financial Corp. shareholders
113,801 
109,366 
101,889 
Average assets
6,254,626 
5,100,125 
4,982,052 
Average invested capital
$ 1,551,073 
$ 1,348,913 
$ 1,078,026 
Shareholders' Equity (Details) (USD $)
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Common stock, authorized (in shares)
2,500,000,000 
2,500,000,000 
 
Common stock, par value (in dollars per share)
$ 0.00006 
$ 0.00006 
 
Accumulated Other Comprehensive Income [Roll Forward]
 
 
 
Beginning balance
$ 128,979,000 
$ 107,839,000 
$ (10,740,000)
Net change in unrealized gain (loss)
66,197,000 
47,287,000 
185,463,000 
Other-than-temporary impairment losses recognized in earnings
7,351,000 
23,507,000 
27,809,000 
Transfer of unrealized gain from available for sale securities to investment (held-to-maturity) securities
 
0 
 
Amortization of unrealized gain on investment securities transferred from AFS
(6,601,000)
(1,357,000)
0 
Reclassification adjustment for net (gains) losses realized and included in earnings
(33,392,000)
(33,840,000)
(21,618,000)
Income tax expense (benefit)
(12,614,000)1
(14,457,000)1
(73,075,000)1
Ending balance
149,920,000 
128,979,000 
107,839,000 
Total Capital (to Risk Weighted Assets) [Abstract]
 
 
 
Total Capital Ratio Required to be Well Capitalized
10.00% 
10.00% 
 
Total Capital
2,877,949,000 
2,851,099,000 
 
Total Capital to Risk Weighted Assets
15.13% 
16.49% 
 
Tier I Capital (to Risk Weighted Assets) [Abstract]
 
 
 
Tier I Capital Ratio Required to be Well Capitalized
6.00% 
6.00% 
 
Tier I Capital
2,430,671,000 
2,295,061,000 
 
Tier I Capital to Risk Weighted Assets
12.78% 
13.27% 
 
Tier I Capital (to Average Assets) [Abstract]
 
 
 
Leverage Ratio Required to be Well Capitalized
5.00% 
5.00% 
 
Tier I Capital to Average Assets
9.01% 
9.15% 
 
Unrealized Gain (Loss) On Available For Sale Securities [Member]
 
 
 
Accumulated Other Comprehensive Income [Roll Forward]
 
 
 
Beginning balance
135,740,000 
122,494,000 
6,772,000 
Net change in unrealized gain (loss)
58,921,000 
45,593,000 
181,051,000 
Other-than-temporary impairment losses recognized in earnings
7,351,000 
23,507,000 
27,809,000 
Transfer of net unrealized gain from AFS to Investment securities
 
(12,999,000)
 
Amortization of unrealized gain on investment securities transferred from AFS
0 
0 
 
Reclassification adjustment for net (gains) losses realized and included in earnings
(33,845,000)
(34,144,000)
(21,882,000)
Income tax expense (benefit)
(12,614,000)1
(8,711,000)1
(71,256,000)1
Ending balance
155,553,000 
135,740,000 
122,494,000 
Accumulated Loss on Effective Cash Flow Hedges [Member]
 
 
 
Accumulated Other Comprehensive Income [Roll Forward]
 
 
 
Beginning balance
(692,000)
(878,000)
(1,039,000)
Net change in unrealized gain (loss)
0 
0 
0 
Other-than-temporary impairment losses recognized in earnings
0 
0 
0 
Transfer of unrealized gain from available for sale securities to investment (held-to-maturity) securities
 
0 
 
Amortization of unrealized gain on investment securities transferred from AFS
0 
0 
 
Reclassification adjustment for net (gains) losses realized and included in earnings
453,000 
304,000 
264,000 
Income tax expense (benefit)
(176,000)1
(118,000)1
(103,000)1
Ending balance
(415,000)
(692,000)
(878,000)
Unrealized Loss On Employee Benefit Plans [Member]
 
 
 
Accumulated Other Comprehensive Income [Roll Forward]
 
 
 
Beginning balance
(12,742,000)
(13,777,000)
(16,473,000)
Net change in unrealized gain (loss)
7,276,000 
1,694,000 
4,412,000 
Other-than-temporary impairment losses recognized in earnings
0 
0 
0 
Transfer of unrealized gain from available for sale securities to investment (held-to-maturity) securities
 
0 
 
Amortization of unrealized gain on investment securities transferred from AFS
0 
0 
 
Reclassification adjustment for net (gains) losses realized and included in earnings
0 
0 
0 
Income tax expense (benefit)
(2,830,000)1
(659,000)1
(1,716,000)1
Ending balance
(8,296,000)
(12,742,000)
(13,777,000)
Accumulated Unrealized Gain on AFS Securities Transferred to Investment Securities [Member]
 
 
 
Accumulated Other Comprehensive Income [Roll Forward]
 
 
 
Beginning balance
6,673,000 
0 
0 
Net change in unrealized gain (loss)
0 
0 
0 
Other-than-temporary impairment losses recognized in earnings
0 
0 
0 
Transfer of unrealized gain from available for sale securities to investment (held-to-maturity) securities
 
12,999,000 
 
Amortization of unrealized gain on investment securities transferred from AFS
(6,601,000)
(1,357,000)
 
Reclassification adjustment for net (gains) losses realized and included in earnings
0 
0 
0 
Income tax expense (benefit)
3,006,000 1
(4,969,000)1
0 1
Ending balance
3,078,000 
6,673,000 
0 
BOKF, NA [Member]
 
 
 
Allowed dividends without regulatory approval
275,000,000 
270,000,000 
280,000,000 
Maximum percentage of unimpaired capital on loan commitments and equity investments to a single affiliate (in hundredths)
10.00% 
 
 
Maximum percentage of unimpaired capital on loan commitments and equity investments to all affiliates (in hundredths)
20.00% 
 
 
Maximum loan commitments and equity investments to a single affiliate
230,000,000 
 
 
Maximum loan commitments and equity investments to all affiliates
459,000,000 
 
 
Largest loan commitment and equity investment to a single affiliate
220,000,000 
 
 
Aggregate loan commitment and equity investment to all affiliates
330,000,000 
323,000,000 
 
Largest amount outstanding to a single affiliate
65,000,000 
 
 
Outstanding amounts to all affiliates
81,000,000 
50,000,000 
 
Total Capital (to Risk Weighted Assets) [Abstract]
 
 
 
Total Capital
2,296,451,000 
2,329,670,000 
 
Total Capital to Risk Weighted Assets
12.13% 
13.53% 
 
Tier I Capital (to Risk Weighted Assets) [Abstract]
 
 
 
Tier I Capital
1,849,769,000 
1,775,182,000 
 
Tier I Capital to Risk Weighted Assets
9.77% 
10.31% 
 
Tier I Capital (to Average Assets) [Abstract]
 
 
 
Tier I Capital to Average Assets
6.89% 
7.11% 
 
Other Non-Bank Subsidiaries [Member]
 
 
 
Allowed dividends without regulatory approval
48,000,000 
 
 
Preferred Stock [Member]
 
 
 
Preferred stock, authorized (in shares)
1,000,000,000 
 
 
Preferred stock at par value (in dollars per share)
$ 0.00005 
 
 
Preferred stock conversion rate
one share of Common Stock for each 36 shares of Series A Preferred Stock at the option of the holder 
 
 
Preferred stock, Rate of annual cumulative dividends (in hundredths)
10.00% 
 
 
Preferred stock, Liquidation preference per share
$ 0.06 
 
 
Aggregate liquidation preference
$ 15,000,000 
 
 
Common Stock [Member]
 
 
 
Common stock, authorized (in shares)
2,500,000,000 
 
 
Common stock, par value (in dollars per share)
$ 0.00006 
 
 
Common stock, number of vote per share
$ 1 
 
 
Fair Value Measurements, Fair Value Of Financial Instruments as Measured On a Recurring Basis (Details) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Dec. 31, 2009
Fair Value Option Securities [Abstract]
 
 
 
 
Mortgage servicing rights, Fair Value Disclosure
$ 100,812 
$ 86,783 
$ 115,723 
$ 73,824 
Derivative contracts net of cash margin, assets, Fair Value Disclosure
338,106 
293,859 
 
 
Liabilities [Abstract]
 
 
 
 
Derivative contracts net of cash margin, liabilities, Fair Value DIsclosure
283,589 
236,522 
 
 
Fair Value, Measurements, Recurring [Member]
 
 
 
 
Trading Securities [Abstract]
 
 
 
 
Trading Securities, Fair Value Disclosure
214,102 
76,800 
 
 
U.S. Government Agency Obligations, Trading Securities, Fair Value Disclosure
16,545 
22,203 
 
 
U.S. Agency Residential Mortgage-backed Securities, Trading Securities, Fair Value Disclosure
86,361 
12,379 
 
 
Municipal And Other-tax Exempt Securities, Trading Securities, Fair Value Disclosure
90,326 
39,345 
 
 
Other Trading Securities, Trading Securities, Fair Value Disclosure
20,870 
2,873 
 
 
Available for sale securities [Abstract]
 
 
 
 
Available for Sale Securities, Fair Value Disclosure
11,287,221 
10,179,365 
 
 
U.S. Treasury, Available for Sale Securities, Fair Value DIsclosure
1,002 
1,006 
 
 
Municipal and Other Tax-exempt, Available for Sale Securities, Fair Value Disclosure
87,142 
68,837 
 
 
U.S. Agency Residential Mortgage-backed Securities. Available for Sale Securities, Fair Value Disclosure
9,889,821 
9,588,177 
 
 
Privately Issued Residential Mortgage-backed Securities, Available for Sale Securities, Fair Value Disclosure
325,163 
419,166 
 
 
Commercial Mortgage-backed Securities, Available for Sale Securities, Fair Value Disclosure
895,075 
 
 
 
Other Debt Securities, Available for Sale Securities, Fair Value Disclosure
36,389 
36,495 
 
 
Perpetual Preferred Stock, Available for Sale Securities, Fair Value Disclosure
25,072 
18,446 
 
 
Equity Securities and Mutual Funds, Available for Sale Securities, Fair Value Disclosure
27,557 
47,238 
 
 
Fair Value Option Securities [Abstract]
 
 
 
 
Fair Value Option Securities, Fair Value Disclosure
284,296 
651,226 
 
 
U.S. Agency Residential Mortgage-backed Securities, Fair Value Option Securities, Fair Value Disclosure
257,040 
626,109 
 
 
Corporate Debt Securities, Fair Value Option Securities, Fair Value Disclosure
26,486 
25,117 
 
 
Other Debt Securities, Fair Value Option Securities, Fair Value Disclosure
770 
 
 
 
Residential mortgage loans held for sale, Fair Value Disclosure
293,762 
188,125 
 
 
Mortgage servicing rights, Fair Value Disclosure
100,812 1
86,783 1
 
 
Derivative contracts net of cash margin, assets, Fair Value Disclosure
338,106 2
293,859 2
 
 
Other assets - private equity funds, Fair Value Disclosure
28,169 
30,902 
 
 
Liabilities [Abstract]
 
 
 
 
Derivative contracts net of cash margin, liabilities, Fair Value DIsclosure
283,589 2
236,522 2
 
 
Fair Value, Measurements, Recurring [Member] |
Fair Value, Inputs, Level 1 [Member]
 
 
 
 
Trading Securities [Abstract]
 
 
 
 
Trading Securities, Fair Value Disclosure
0 
0 
 
 
U.S. Government Agency Obligations, Trading Securities, Fair Value Disclosure
0 
0 
 
 
U.S. Agency Residential Mortgage-backed Securities, Trading Securities, Fair Value Disclosure
0 
0 
 
 
Municipal And Other-tax Exempt Securities, Trading Securities, Fair Value Disclosure
0 
0 
 
 
Other Trading Securities, Trading Securities, Fair Value Disclosure
0 
0 
 
 
Available for sale securities [Abstract]
 
 
 
 
Available for Sale Securities, Fair Value Disclosure
5,167 
24,602 
 
 
U.S. Treasury, Available for Sale Securities, Fair Value DIsclosure
1,002 
1,006 
 
 
Municipal and Other Tax-exempt, Available for Sale Securities, Fair Value Disclosure
0 
0 
 
 
U.S. Agency Residential Mortgage-backed Securities. Available for Sale Securities, Fair Value Disclosure
0 
0 
 
 
Privately Issued Residential Mortgage-backed Securities, Available for Sale Securities, Fair Value Disclosure
0 
0 
 
 
Commercial Mortgage-backed Securities, Available for Sale Securities, Fair Value Disclosure
0 
 
 
 
Other Debt Securities, Available for Sale Securities, Fair Value Disclosure
0 
0 
 
 
Perpetual Preferred Stock, Available for Sale Securities, Fair Value Disclosure
0 
0 
 
 
Equity Securities and Mutual Funds, Available for Sale Securities, Fair Value Disclosure
4,165 
23,596 
 
 
Fair Value Option Securities [Abstract]
 
 
 
 
Fair Value Option Securities, Fair Value Disclosure
0 
0 
 
 
U.S. Agency Residential Mortgage-backed Securities, Fair Value Option Securities, Fair Value Disclosure
0 
0 
 
 
Corporate Debt Securities, Fair Value Option Securities, Fair Value Disclosure
0 
0 
 
 
Other Debt Securities, Fair Value Option Securities, Fair Value Disclosure
0 
 
 
 
Residential mortgage loans held for sale, Fair Value Disclosure
0 
0 
 
 
Mortgage servicing rights, Fair Value Disclosure
0 1
0 1
 
 
Derivative contracts net of cash margin, assets, Fair Value Disclosure
11,597 2 3
457 2 4
 
 
Other assets - private equity funds, Fair Value Disclosure
0 
0 
 
 
Liabilities [Abstract]
 
 
 
 
Derivative contracts net of cash margin, liabilities, Fair Value DIsclosure
0 2
0 2
 
 
Fair Value, Measurements, Recurring [Member] |
Fair Value, Inputs, Level 2 [Member]
 
 
 
 
Trading Securities [Abstract]
 
 
 
 
Trading Securities, Fair Value Disclosure
214,102 
76,623 
 
 
U.S. Government Agency Obligations, Trading Securities, Fair Value Disclosure
16,545 
22,203 
 
 
U.S. Agency Residential Mortgage-backed Securities, Trading Securities, Fair Value Disclosure
86,361 
12,379 
 
 
Municipal And Other-tax Exempt Securities, Trading Securities, Fair Value Disclosure
90,326 
39,345 
 
 
Other Trading Securities, Trading Securities, Fair Value Disclosure
20,870 
2,696 
 
 
Available for sale securities [Abstract]
 
 
 
 
Available for Sale Securities, Fair Value Disclosure
11,233,791 
10,106,510 
 
 
U.S. Treasury, Available for Sale Securities, Fair Value DIsclosure
0 
0 
 
 
Municipal and Other Tax-exempt, Available for Sale Securities, Fair Value Disclosure
46,439 
26,484 
 
 
U.S. Agency Residential Mortgage-backed Securities. Available for Sale Securities, Fair Value Disclosure
9,889,821 
9,588,177 
 
 
Privately Issued Residential Mortgage-backed Securities, Available for Sale Securities, Fair Value Disclosure
325,163 
419,166 
 
 
Commercial Mortgage-backed Securities, Available for Sale Securities, Fair Value Disclosure
895,075 
 
 
 
Other Debt Securities, Available for Sale Securities, Fair Value Disclosure
30,990 
30,595 
 
 
Perpetual Preferred Stock, Available for Sale Securities, Fair Value Disclosure
25,072 
18,446 
 
 
Equity Securities and Mutual Funds, Available for Sale Securities, Fair Value Disclosure
21,231 
23,642 
 
 
Fair Value Option Securities [Abstract]
 
 
 
 
Fair Value Option Securities, Fair Value Disclosure
284,296 
651,226 
 
 
U.S. Agency Residential Mortgage-backed Securities, Fair Value Option Securities, Fair Value Disclosure
257,040 
626,109 
 
 
Corporate Debt Securities, Fair Value Option Securities, Fair Value Disclosure
26,486 
25,117 
 
 
Other Debt Securities, Fair Value Option Securities, Fair Value Disclosure
770 
 
 
 
Residential mortgage loans held for sale, Fair Value Disclosure
293,762 
188,125 
 
 
Mortgage servicing rights, Fair Value Disclosure
0 1
0 1
 
 
Derivative contracts net of cash margin, assets, Fair Value Disclosure
326,509 2
293,402 2
 
 
Other assets - private equity funds, Fair Value Disclosure
0 
0 
 
 
Liabilities [Abstract]
 
 
 
 
Derivative contracts net of cash margin, liabilities, Fair Value DIsclosure
283,589 2
236,522 2
 
 
Fair Value, Measurements, Recurring [Member] |
Fair Value, Inputs, Level 3 [Member]
 
 
 
 
Trading Securities [Abstract]
 
 
 
 
Trading Securities, Fair Value Disclosure
0 
177 
 
 
U.S. Government Agency Obligations, Trading Securities, Fair Value Disclosure
0 
0 
 
 
U.S. Agency Residential Mortgage-backed Securities, Trading Securities, Fair Value Disclosure
0 
0 
 
 
Municipal And Other-tax Exempt Securities, Trading Securities, Fair Value Disclosure
0 
0 
 
 
Other Trading Securities, Trading Securities, Fair Value Disclosure
0 
177 
 
 
Available for sale securities [Abstract]
 
 
 
 
Available for Sale Securities, Fair Value Disclosure
48,262 
48,253 
 
 
U.S. Treasury, Available for Sale Securities, Fair Value DIsclosure
0 
0 
 
 
Municipal and Other Tax-exempt, Available for Sale Securities, Fair Value Disclosure
40,702 
42,353 
 
 
U.S. Agency Residential Mortgage-backed Securities. Available for Sale Securities, Fair Value Disclosure
0 
0 
 
 
Privately Issued Residential Mortgage-backed Securities, Available for Sale Securities, Fair Value Disclosure
0 
0 
 
 
Commercial Mortgage-backed Securities, Available for Sale Securities, Fair Value Disclosure
0 
 
 
 
Other Debt Securities, Available for Sale Securities, Fair Value Disclosure
5,399 
5,900 
 
 
Perpetual Preferred Stock, Available for Sale Securities, Fair Value Disclosure
0 
0 
 
 
Equity Securities and Mutual Funds, Available for Sale Securities, Fair Value Disclosure
2,161 
0 
 
 
Fair Value Option Securities [Abstract]
 
 
 
 
Fair Value Option Securities, Fair Value Disclosure
0 
0 
 
 
U.S. Agency Residential Mortgage-backed Securities, Fair Value Option Securities, Fair Value Disclosure
0 
0 
 
 
Corporate Debt Securities, Fair Value Option Securities, Fair Value Disclosure
0 
0 
 
 
Other Debt Securities, Fair Value Option Securities, Fair Value Disclosure
0 
 
 
 
Residential mortgage loans held for sale, Fair Value Disclosure
0 
0 
 
 
Mortgage servicing rights, Fair Value Disclosure
100,812 1
86,783 1
 
 
Derivative contracts net of cash margin, assets, Fair Value Disclosure
0 2
0 2
 
 
Other assets - private equity funds, Fair Value Disclosure
28,169 
30,902 
 
 
Liabilities [Abstract]
 
 
 
 
Derivative contracts net of cash margin, liabilities, Fair Value DIsclosure
$ 0 2
$ 0 2
 
 
Fair Value Measurements, Measured On Recurring Basis Significant Unobservable Inputs (Details) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Available-for-sale Securities [Member] |
Municipal and Other Tax-exempt Securities [Member]
 
 
Fair Value Assets Measured on Recurring Basis Unobservable Reconciliation [Roll Forward]
 
 
Balance at beginning of period
$ 42,353 
$ 47,093 
Transfers to Level 3 from Level 2
0 
 
Purchases and capital calls
0 
7,520 
Redemptions and distributions
(988)
(10,625)
Gain (loss) recognized in earnings [Abstract]
 
 
Brokerage and trading revenue
 
(576)
Gain on other assets, net
0 
0 
Gain on available for sale securities, net
1 
21 
Other-than-temporary impairment losses
(642)
(1,558)
Other comprehensive gain (loss)
(22)
478 
Balance at end of period
40,702 
42,353 
Available-for-sale Securities [Member] |
Other Debt Securities [Member]
 
 
Fair Value Assets Measured on Recurring Basis Unobservable Reconciliation [Roll Forward]
 
 
Balance at beginning of period
5,900 
6,400 
Transfers to Level 3 from Level 2
0 
 
Purchases and capital calls
0 
0 
Redemptions and distributions
(500)
(500)
Gain (loss) recognized in earnings [Abstract]
 
 
Brokerage and trading revenue
 
0 
Gain on other assets, net
0 
0 
Gain on available for sale securities, net
0 
0 
Other-than-temporary impairment losses
0 
0 
Other comprehensive gain (loss)
(1)
0 
Balance at end of period
5,399 
5,900 
Available-for-sale Securities [Member] |
Equity securities and mutual funds [Member]
 
 
Fair Value Assets Measured on Recurring Basis Unobservable Reconciliation [Roll Forward]
 
 
Balance at beginning of period
0 
0 
Transfers to Level 3 from Level 2
2,161 
 
Purchases and capital calls
0 
0 
Redemptions and distributions
0 
0 
Gain (loss) recognized in earnings [Abstract]
 
 
Brokerage and trading revenue
 
0 
Gain on other assets, net
0 
0 
Gain on available for sale securities, net
0 
0 
Other-than-temporary impairment losses
0 
0 
Other comprehensive gain (loss)
0 
0 
Balance at end of period
2,161 
0 
Other Assets [Member] |
Private Equity Funds [Member]
 
 
Fair Value Assets Measured on Recurring Basis Unobservable Reconciliation [Roll Forward]
 
 
Balance at beginning of period
30,902 
25,436 
Transfers to Level 3 from Level 2
0 
 
Purchases and capital calls
3,446 
4,052 
Redemptions and distributions
(9,819)
(3,903)
Gain (loss) recognized in earnings [Abstract]
 
 
Brokerage and trading revenue
 
0 
Gain on other assets, net
3,640 
5,317 
Gain on available for sale securities, net
0 
0 
Other-than-temporary impairment losses
0 
0 
Other comprehensive gain (loss)
0 
0 
Balance at end of period
$ 28,169 
$ 30,902 
Fair Value Measurements Fair Value Measurements, Financial Instruments Measured On a Recurring Basis, Quantitative Information (Details) (Fair Value, Inputs, Level 3 [Member], USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Municipal and Other Tax-exempt Securities [Member]
 
 
Fair Value Inputs, Assets, Quantitative Information [Line Items]
 
 
Fair Value Inputs, Asset, Par Value
$ 45,570 
$ 46,200 
Fair Value Inputs, Asset, Amortized Cost
40,857 1
42,492 1
Fair Value Inputs, Asset, Fair Value
40,702 
42,353 
Municipal and Other Tax-exempt Securities [Member] |
External Credit Rating, Investment Grade [Member]
 
 
Fair Value Inputs, Assets, Quantitative Information [Line Items]
 
 
Fair Value Inputs, Asset, Par Value
28,570 
29,200 
Fair Value Inputs, Asset, Amortized Cost
28,473 1
29,466 1
Fair Value Inputs, Asset, Fair Value
28,318 
29,327 
Fair Value Measurements, Valuation Techniques
Discounted cash flows 2
Discounted cash flows1 2
Fair Value Measurements, Significant Unobservable Input
Interest rate spread 
Interest rate spread 
Fair Value Inputs, Assets, Discount Rate, Minimum
1.00% 3
1.00% 3
Fair Value Inputs, Assets, Discount Rate, Maximum
1.50% 3
1.50% 3
Fair Value Inputs, Assets, Discount Rate, Weighted Average
1.25% 3
1.25% 3
Fair Value Inputs, Assets, Fair Value As Percentage of Par Value, Minimum
98.83% 4
98.79% 4
Fair Value Inputs, Assets, Fair Value As Percentage of Par Value, Maximum
99.43% 4
99.60% 4
Fair Value Inputs, Fair Value As Percentage of Par Value, Weighted Average
99.12% 4
99.16% 4
Investment Grade Tax Exempt Securities Yield Spread Over Comparable Securities Minimum
75 
75 
Investment Grade Tax Exempt Securities Yield Spread Over Comparable Securities Maximum
80 
80 
Additional Decrease in Fair Value From a 100 Basis Point Increase in Interest Rate Spread
(279)
 
Municipal and Other Tax-exempt Securities [Member] |
External Credit Rating, Non Investment Grade [Member]
 
 
Fair Value Inputs, Assets, Quantitative Information [Line Items]
 
 
Fair Value Inputs, Asset, Par Value
17,000 
17,000 
Fair Value Inputs, Asset, Amortized Cost
12,384 1
13,026 1
Fair Value Inputs, Asset, Fair Value
12,384 
13,026 
Fair Value Measurements, Valuation Techniques
Discounted cash flows 2
Discounted cash flows1 2
Fair Value Measurements, Significant Unobservable Input
Interest rate spread 
Interest rate spread 
Fair Value Inputs, Assets, Discount Rate, Minimum
7.21% 5
6.25% 
Fair Value Inputs, Assets, Discount Rate, Maximum
9.83% 5
9.58% 
Fair Value Inputs, Assets, Discount Rate, Weighted Average
7.82% 5
6.93% 
Fair Value Inputs, Assets, Fair Value As Percentage of Par Value, Minimum
72.79% 4
76.45% 4
Fair Value Inputs, Assets, Fair Value As Percentage of Par Value, Maximum
73.00% 4
76.99% 4
Fair Value Inputs, Fair Value As Percentage of Par Value, Weighted Average
72.85% 4
76.62% 4
Below Investment Grade Tax Exempt Securities Yield Spread Over Comparable Securities
700 
600 
Additional Decrease in Fair Value From a 100 Basis Point Increase in Interest Rate Spread
(362)
 
Other Debt Securities [Member]
 
 
Fair Value Inputs, Assets, Quantitative Information [Line Items]
 
 
Fair Value Inputs, Asset, Par Value
5,400 
5,900 
Fair Value Inputs, Asset, Amortized Cost
5,400 1
5,900 1
Fair Value Inputs, Asset, Fair Value
5,399 
5,900 
Fair Value Measurements, Valuation Techniques
Discounted cash flows 2
Discounted cash flows1 2
Fair Value Measurements, Significant Unobservable Input
Interest rate spread 
Interest rate spread 
Fair Value Inputs, Assets, Discount Rate, Minimum
1.65% 6
1.60% 6
Fair Value Inputs, Assets, Discount Rate, Maximum
1.71% 6
1.80% 6
Fair Value Inputs, Assets, Discount Rate, Weighted Average
1.70% 6
1.76% 6
Fair Value Inputs, Assets, Fair Value As Percentage of Par Value, Minimum
100.00% 4
100.00% 4
Fair Value Inputs, Assets, Fair Value As Percentage of Par Value, Maximum
100.00% 4
100.00% 4
Fair Value Inputs, Fair Value As Percentage of Par Value, Weighted Average
100.00% 4
100.00% 4
Average Yields On Comparable Short-term Taxable Securities Maximum
1.00% 
1.00% 
Additional Decrease in Fair Value From a 100 Basis Point Increase in Interest Rate Spread
(52)
 
Equity securities and mutual funds [Member]
 
 
Fair Value Inputs, Assets, Quantitative Information [Line Items]
 
 
Fair Value Inputs, Asset, Amortized Cost
2,161 
 
Fair Value Inputs, Asset, Fair Value
2,161 
 
Fair Value Measurements, Valuation Techniques
Tangible book value per share of publicly traded financial institutions of similar size, less liquidity discount. 2
 
Fair Value Measurements, Significant Unobservable Input
Peer group tangible book per share and liquidity discount 
 
Other assets - private equity funds [Member]
 
 
Fair Value Inputs, Assets, Quantitative Information [Line Items]
 
 
Fair Value Inputs, Asset, Fair Value
$ 28,169 
$ 30,902 
Fair Value Measurements, Valuation Techniques
Net asset value reported by underlying fund 
Net asset value reported by underlying fund 
Fair Value Measurements, Significant Unobservable Input
Net asset value reported by underlying fund 
Net asset value reported by underlying fund 
Fair Value Measurements, Fair Value Measured On a Nonrecurring Basis (Details) (Fair Value, Measurements, Nonrecurring [Member], USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Fair Value, Impaired Loans [Member]
 
 
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
 
 
Gross charge-offs against allowance for loan losses
$ 11,615 
$ 13,829 
Net losses and expenses of repossessed assets, net
0 
0 
Fair Value, Real estate and other repossessed assets [Member]
 
 
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
 
 
Gross charge-offs against allowance for loan losses
0 
0 
Net losses and expenses of repossessed assets, net
15,954 
14,077 
Fair Value, Inputs, Level 1 [Member] |
Fair Value, Impaired Loans [Member]
 
 
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
 
 
Assets, Fair Value Disclosure, Nonrecurring
0 
0 
Fair Value, Inputs, Level 1 [Member] |
Fair Value, Real estate and other repossessed assets [Member]
 
 
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
 
 
Assets, Fair Value Disclosure, Nonrecurring
0 
0 
Fair Value, Inputs, Level 2 [Member] |
Fair Value, Impaired Loans [Member]
 
 
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
 
 
Assets, Fair Value Disclosure, Nonrecurring
21,589 
52,421 
Fair Value, Inputs, Level 2 [Member] |
Fair Value, Real estate and other repossessed assets [Member]
 
 
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
 
 
Assets, Fair Value Disclosure, Nonrecurring
39,077 
57,160 
Fair Value, Inputs, Level 3 [Member] |
Fair Value, Impaired Loans [Member]
 
 
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
 
 
Assets, Fair Value Disclosure, Nonrecurring
3,891 
1,447 
Fair Value, Inputs, Level 3 [Member] |
Fair Value, Real estate and other repossessed assets [Member]
 
 
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
 
 
Assets, Fair Value Disclosure, Nonrecurring
$ 4,421 
$ 13,100 
Fair Value Measurements Fair Value Measurement, Measured On Non-Recurring Basis, Signfiicant Unobservable Inputs, Quantitative Information (Details) (Fair Value, Measurements, Nonrecurring [Member], Fair Value, Inputs, Level 3 [Member], USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Fair Value, Impaired Loans [Member]
 
 
Fair Value Inputs, Assets, Quantitative Information [Line Items]
 
 
Assets, Fair Value Disclosure, Nonrecurring
$ 3,891 
$ 1,447 
Fair Value Measurements, Valuation Techniques
Appraised value, as adjusted 
Appraised value, as adjusted 
Fair Value Measurements, Significant Unobservable Input
Broker quotes and management's knowledge of industry and collateral. 
Broker quotes and management's knowledge of industry and collateral. 
Fair Value, Real estate and other repossessed assets [Member]
 
 
Fair Value Inputs, Assets, Quantitative Information [Line Items]
 
 
Assets, Fair Value Disclosure, Nonrecurring
4,421 
13,100 
Fair Value Measurements, Valuation Techniques
Listing value, less cost to sell 
Listing value, less cost to sell 
Fair Value Measurements, Significant Unobservable Input
Marketability adjustments off appraised value 
Marketability adjustments off appraised value 
Fair Value Measurement, Percentage of Appraised Value, Minimum
56.00% 1
58.00% 
Fair Value Measurement, Percentage of Appraised Value, Maximum
85.00% 1
85.00% 
Fair Value Measurement, Percentage of Appraised Value, Weighted Average
80.00% 1
76.00% 
Fair Value Measurement, Fair Value With No Third Party Appraisal
$ 345 
$ 2,400 
Fair Value Measurements, Financial Instruments (Details) (USD $)
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Dec. 31, 2009
Investment securities [Abstract]
 
 
 
 
Total investment securities
$ 499,534,000 1
$ 439,236,000 2
 
 
Fair Value Option Securities [Abstract]
 
 
 
 
Residential mortgage loans held for sale
293,762,000 
188,125,000 
 
 
Loans [Abstract]
 
 
 
 
Allowance for loan losses
(215,507,000)
(253,481,000)
(292,971,000)
(292,095,000)
Loans, net of allowance
12,095,949,000 
11,016,262,000 
 
 
Mortgage servicing rights, Fair Value Disclosure
100,812,000 
86,783,000 
115,723,000 
73,824,000 
Derivative contracts net of cash margin, assets, Fair Value Disclosure
338,106,000 
293,859,000 
 
 
Time deposits
2,967,992,000 
3,381,982,000 
 
 
Subordinated debentures
347,633,000 
398,881,000 
 
 
Derivative contracts net of cash margin, liabilities, Fair Value DIsclosure
283,589,000 
236,522,000 
 
 
Total
12,311,456,000 
11,269,743,000 
 
 
Fair Value Assumptions and Methodology for Assets and Liabilities [Abstract]
 
 
 
 
Specific allocation of allowance for loan losses included in fair value of loans
171,000,000 
207,000,000 
 
 
Carrying (Reported) Amount, Fair Value Disclosure [Member]
 
 
 
 
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
 
 
 
 
Cash and cash equivalents
1,286,239,000 
986,365,000 
 
 
Trading Securities [Abstract]
 
 
 
 
U.S. Government Agency Obligations, Trading Securities, Fair Value Disclosure
16,545,000 
22,203,000 
 
 
U.S. Agency Residential Mortgage-backed Securities, Trading Securities, Fair Value Disclosure
86,361,000 
12,379,000 
 
 
Municipal And Other-tax Exempt Securities, Trading Securities, Fair Value Disclosure
90,326,000 
39,345,000 
 
 
Other Trading Securities, Trading Securities, Fair Value Disclosure
20,870,000 
2,873,000 
 
 
Trading Securities, Fair Value Disclosure
214,102,000 
76,800,000 
 
 
Investment securities [Abstract]
 
 
 
 
Municipal and other tax-exempt
232,700,000 
128,697,000 
 
 
U.S. agency residential mortgage-backed securities
82,767,000 
121,704,000 
 
 
Other debt securities
184,067,000 
188,835,000 
 
 
Total investment securities
499,534,000 
439,236,000 
 
 
Available for sale securities [Abstract]
 
 
 
 
U.S. Treasury, Available for Sale Securities, Fair Value DIsclosure
1,002,000 
1,006,000 
 
 
Municipal and Other Tax-exempt, Available for Sale Securities, Fair Value Disclosure
87,142,000 
68,837,000 
 
 
U.S. Agency Residential Mortgage-backed Securities. Available for Sale Securities, Fair Value Disclosure
9,889,821,000 
9,588,177,000 
 
 
Privately Issued Residential Mortgage-backed Securities, Available for Sale Securities, Fair Value Disclosure
325,163,000 
419,166,000 
 
 
Commercial Mortgage-backed Securities, Available for Sale Securities, Fair Value Disclosure
895,075,000 
 
 
 
Other Debt Securities, Available for Sale Securities, Fair Value Disclosure
36,389,000 
36,495,000 
 
 
Perpetual Preferred Stock, Available for Sale Securities, Fair Value Disclosure
25,072,000 
18,446,000 
 
 
Equity Securities and Mutual Funds, Available for Sale Securities, Fair Value Disclosure
27,557,000 
47,238,000 
 
 
Available for Sale Securities, Fair Value Disclosure
11,287,221,000 
10,179,365,000 
 
 
Fair Value Option Securities [Abstract]
 
 
 
 
U.S. Agency Residential Mortgage-backed Securities, Fair Value Option Securities, Fair Value Disclosure
257,040,000 
626,109,000 
 
 
Corporate Debt Securities, Fair Value Option Securities, Fair Value Disclosure
26,486,000 
25,117,000 
 
 
Other Debt Securities, Fair Value Option Securities, Fair Value Disclosure
770,000 
 
 
 
Fair Value Option Securities, Fair Value Disclosure
284,296,000 
651,226,000 
 
 
Residential mortgage loans held for sale
293,762,000 
188,125,000 
 
 
Loans [Abstract]
 
 
 
 
Allowance for loan losses
(215,507,000)
(253,481,000)
 
 
Loans, net of allowance
12,095,949,000 
11,016,262,000 
 
 
Mortgage servicing rights, Fair Value Disclosure
100,812,000 
86,783,000 
 
 
Derivative contracts net of cash margin, assets, Fair Value Disclosure
338,106,000 
293,859,000 
 
 
Other assets - private equity funds, Fair Value Disclosure
28,169,000 
30,902,000 
 
 
Deposits with no stated maturity
18,211,068,000 
15,380,598,000 
 
 
Time deposits
2,967,992,000 
3,381,982,000 
 
 
Other borrowings
2,706,221,000 
2,370,867,000 
 
 
Subordinated debentures
347,633,000 
398,881,000 
 
 
Derivative contracts net of cash margin, liabilities, Fair Value DIsclosure
283,589,000 
236,522,000 
 
 
Commercial
7,641,912,000 
6,571,454,000 
 
 
Commercial real estate
2,228,999,000 
2,279,909,000 
 
 
Residential mortgage
2,045,040,000 
1,970,461,000 
 
 
Consumer
395,505,000 
447,919,000 
 
 
Total
12,311,456,000 
11,269,743,000 
 
 
Estimate of Fair Value, Fair Value Disclosure [Member]
 
 
 
 
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
 
 
 
 
Cash and cash equivalents
1,286,239,000 
986,365,000 
 
 
Trading Securities [Abstract]
 
 
 
 
U.S. Government Agency Obligations, Trading Securities, Fair Value Disclosure
16,545,000 
22,203,000 
 
 
U.S. Agency Residential Mortgage-backed Securities, Trading Securities, Fair Value Disclosure
86,361,000 
12,379,000 
 
 
Municipal And Other-tax Exempt Securities, Trading Securities, Fair Value Disclosure
90,326,000 
39,345,000 
 
 
Other Trading Securities, Trading Securities, Fair Value Disclosure
20,870,000 
2,873,000 
 
 
Trading Securities, Fair Value Disclosure
214,102,000 
76,800,000 
 
 
Investment securities [Abstract]
 
 
 
 
Municipal and other tax-exempt
235,940,000 
133,670,000 
 
 
U.S. agency residential mortgage-backed securities
85,943,000 
120,536,000 
 
 
Other debt securities
206,575,000 
208,451,000 
 
 
Total investment securities
528,458,000 
462,657,000 
 
 
Available for sale securities [Abstract]
 
 
 
 
U.S. Treasury, Available for Sale Securities, Fair Value DIsclosure
1,002,000 
1,006,000 
 
 
Municipal and Other Tax-exempt, Available for Sale Securities, Fair Value Disclosure
87,142,000 
68,837,000 
 
 
U.S. Agency Residential Mortgage-backed Securities. Available for Sale Securities, Fair Value Disclosure
9,889,821,000 
9,588,177,000 
 
 
Privately Issued Residential Mortgage-backed Securities, Available for Sale Securities, Fair Value Disclosure
325,163,000 
419,166,000 
 
 
Commercial Mortgage-backed Securities, Available for Sale Securities, Fair Value Disclosure
895,075,000 
 
 
 
Other Debt Securities, Available for Sale Securities, Fair Value Disclosure
36,389,000 
36,495,000 
 
 
Perpetual Preferred Stock, Available for Sale Securities, Fair Value Disclosure
25,072,000 
18,446,000 
 
 
Equity Securities and Mutual Funds, Available for Sale Securities, Fair Value Disclosure
27,557,000 
47,238,000 
 
 
Available for Sale Securities, Fair Value Disclosure
11,287,221,000 
10,179,365,000 
 
 
Fair Value Option Securities [Abstract]
 
 
 
 
U.S. Agency Residential Mortgage-backed Securities, Fair Value Option Securities, Fair Value Disclosure
257,040,000 
626,109,000 
 
 
Corporate Debt Securities, Fair Value Option Securities, Fair Value Disclosure
26,486,000 
25,117,000 
 
 
Other Debt Securities, Fair Value Option Securities, Fair Value Disclosure
770,000 
 
 
 
Fair Value Option Securities, Fair Value Disclosure
284,296,000 
651,226,000 
 
 
Residential mortgage loans held for sale
293,762,000 
188,125,000 
 
 
Loans [Abstract]
 
 
 
 
Allowance for loan losses
0 
0 
 
 
Loans, net of allowance
12,314,243,000 
11,256,558,000 
 
 
Mortgage servicing rights, Fair Value Disclosure
100,812,000 
86,783,000 
 
 
Derivative contracts net of cash margin, assets, Fair Value Disclosure
338,106,000 
293,859,000 
 
 
Other assets - private equity funds, Fair Value Disclosure
28,169,000 
30,902,000 
 
 
Deposits with no stated maturity
18,211,068,000 
15,380,598,000 
 
 
Time deposits
3,037,708,000 
3,441,610,000 
 
 
Other borrowings
2,696,574,000 
2,369,224,000 
 
 
Subordinated debentures
345,675,000 
411,243,000 
 
 
Derivative contracts net of cash margin, liabilities, Fair Value DIsclosure
283,589,000 
236,522,000 
 
 
Commercial
7,606,505,000 
6,517,795,000 
 
 
Commercial real estate
2,208,217,000 
2,267,375,000 
 
 
Residential mortgage
2,110,773,000 
2,034,898,000 
 
 
Consumer
388,748,000 
436,490,000 
 
 
Total
12,314,243,000 
11,256,558,000 
 
 
Contractual Yield, Minimum [Member]
 
 
 
 
Loans [Abstract]
 
 
 
 
Time deposits
0.0001 
0.0001 
 
 
Other borrowings
0.0009 
0.0025 
 
 
Subordinated debentures
0.0100 
0.0519 
 
 
Commercial
0.0021 
0.0025 
 
 
Commercial real estate
0.0021 
0.0038 
 
 
Residential mortgage
0.0038 
0.0038 
 
 
Consumer
0.0038 
0.0038 
 
 
Contractual Yield, Maximum [Member]
 
 
 
 
Loans [Abstract]
 
 
 
 
Time deposits
0.0964 
0.0964 
 
 
Other borrowings
0.0525 
0.0658 
 
 
Subordinated debentures
0.0500 
0.0582 
 
 
Commercial
0.3000 
0.3000 
 
 
Commercial real estate
0.1800 
0.1800 
 
 
Residential mortgage
0.1800 
0.1800 
 
 
Consumer
0.2100 
0.2100 
 
 
Average Repricing [Member]
 
 
 
 
Loans [Abstract]
 
 
 
 
Time deposits
2.15 
2.07 
 
 
Other borrowings
0.00 
0.00 
 
 
Subordinated debentures
3.56 
1.44 
 
 
Commercial
0.69 
0.57 
 
 
Commercial real estate
0.92 
1.26 
 
 
Residential mortgage
3.34 
3.26 
 
 
Consumer
0.32 
0.42 
 
 
Discount Rate, Minimum [Member]
 
 
 
 
Loans [Abstract]
 
 
 
 
Time deposits
0.0080 
0.0102 
 
 
Other borrowings
0.0009 
0.0004 
 
 
Subordinated debentures
0.0240 
0.0329 
 
 
Commercial
0.0051 
0.0063 
 
 
Commercial real estate
0.0126 
0.0028 
 
 
Residential mortgage
0.0086 
0.0114 
 
 
Consumer
0.0137 
0.0188 
 
 
Discount Rate, Maximum [Member]
 
 
 
 
Loans [Abstract]
 
 
 
 
Time deposits
0.0115 
0.0143 
 
 
Other borrowings
0.0267 
0.0276 
 
 
Commercial
0.0359 
0.0385 
 
 
Commercial real estate
0.0318 
0.0351 
 
 
Residential mortgage
0.0309 
0.0370 
 
 
Consumer
0.0360 
0.0388 
 
 
Fair Value, Measurements, Recurring [Member]
 
 
 
 
Trading Securities [Abstract]
 
 
 
 
U.S. Government Agency Obligations, Trading Securities, Fair Value Disclosure
16,545,000 
22,203,000 
 
 
U.S. Agency Residential Mortgage-backed Securities, Trading Securities, Fair Value Disclosure
86,361,000 
12,379,000 
 
 
Municipal And Other-tax Exempt Securities, Trading Securities, Fair Value Disclosure
90,326,000 
39,345,000 
 
 
Other Trading Securities, Trading Securities, Fair Value Disclosure
20,870,000 
2,873,000 
 
 
Trading Securities, Fair Value Disclosure
214,102,000 
76,800,000 
 
 
Available for sale securities [Abstract]
 
 
 
 
U.S. Treasury, Available for Sale Securities, Fair Value DIsclosure
1,002,000 
1,006,000 
 
 
Municipal and Other Tax-exempt, Available for Sale Securities, Fair Value Disclosure
87,142,000 
68,837,000 
 
 
U.S. Agency Residential Mortgage-backed Securities. Available for Sale Securities, Fair Value Disclosure
9,889,821,000 
9,588,177,000 
 
 
Privately Issued Residential Mortgage-backed Securities, Available for Sale Securities, Fair Value Disclosure
325,163,000 
419,166,000 
 
 
Commercial Mortgage-backed Securities, Available for Sale Securities, Fair Value Disclosure
895,075,000 
 
 
 
Other Debt Securities, Available for Sale Securities, Fair Value Disclosure
36,389,000 
36,495,000 
 
 
Perpetual Preferred Stock, Available for Sale Securities, Fair Value Disclosure
25,072,000 
18,446,000 
 
 
Equity Securities and Mutual Funds, Available for Sale Securities, Fair Value Disclosure
27,557,000 
47,238,000 
 
 
Available for Sale Securities, Fair Value Disclosure
11,287,221,000 
10,179,365,000 
 
 
Fair Value Option Securities [Abstract]
 
 
 
 
U.S. Agency Residential Mortgage-backed Securities, Fair Value Option Securities, Fair Value Disclosure
257,040,000 
626,109,000 
 
 
Corporate Debt Securities, Fair Value Option Securities, Fair Value Disclosure
26,486,000 
25,117,000 
 
 
Other Debt Securities, Fair Value Option Securities, Fair Value Disclosure
770,000 
 
 
 
Fair Value Option Securities, Fair Value Disclosure
284,296,000 
651,226,000 
 
 
Loans [Abstract]
 
 
 
 
Mortgage servicing rights, Fair Value Disclosure
100,812,000 3
86,783,000 3
 
 
Derivative contracts net of cash margin, assets, Fair Value Disclosure
338,106,000 4
293,859,000 4
 
 
Other assets - private equity funds, Fair Value Disclosure
28,169,000 
30,902,000 
 
 
Derivative contracts net of cash margin, liabilities, Fair Value DIsclosure
283,589,000 4
236,522,000 4
 
 
Fair Value, Inputs, Level 1 [Member] |
Fair Value, Measurements, Recurring [Member]
 
 
 
 
Trading Securities [Abstract]
 
 
 
 
U.S. Government Agency Obligations, Trading Securities, Fair Value Disclosure
0 
0 
 
 
U.S. Agency Residential Mortgage-backed Securities, Trading Securities, Fair Value Disclosure
0 
0 
 
 
Municipal And Other-tax Exempt Securities, Trading Securities, Fair Value Disclosure
0 
0 
 
 
Other Trading Securities, Trading Securities, Fair Value Disclosure
0 
0 
 
 
Trading Securities, Fair Value Disclosure
0 
0 
 
 
Available for sale securities [Abstract]
 
 
 
 
U.S. Treasury, Available for Sale Securities, Fair Value DIsclosure
1,002,000 
1,006,000 
 
 
Municipal and Other Tax-exempt, Available for Sale Securities, Fair Value Disclosure
0 
0 
 
 
U.S. Agency Residential Mortgage-backed Securities. Available for Sale Securities, Fair Value Disclosure
0 
0 
 
 
Privately Issued Residential Mortgage-backed Securities, Available for Sale Securities, Fair Value Disclosure
0 
0 
 
 
Commercial Mortgage-backed Securities, Available for Sale Securities, Fair Value Disclosure
0 
 
 
 
Other Debt Securities, Available for Sale Securities, Fair Value Disclosure
0 
0 
 
 
Perpetual Preferred Stock, Available for Sale Securities, Fair Value Disclosure
0 
0 
 
 
Equity Securities and Mutual Funds, Available for Sale Securities, Fair Value Disclosure
4,165,000 
23,596,000 
 
 
Available for Sale Securities, Fair Value Disclosure
5,167,000 
24,602,000 
 
 
Fair Value Option Securities [Abstract]
 
 
 
 
U.S. Agency Residential Mortgage-backed Securities, Fair Value Option Securities, Fair Value Disclosure
0 
0 
 
 
Corporate Debt Securities, Fair Value Option Securities, Fair Value Disclosure
0 
0 
 
 
Other Debt Securities, Fair Value Option Securities, Fair Value Disclosure
0 
 
 
 
Fair Value Option Securities, Fair Value Disclosure
0 
0 
 
 
Loans [Abstract]
 
 
 
 
Mortgage servicing rights, Fair Value Disclosure
0 3
0 3
 
 
Derivative contracts net of cash margin, assets, Fair Value Disclosure
11,597,000 4 5
457,000 4 6
 
 
Other assets - private equity funds, Fair Value Disclosure
0 
0 
 
 
Derivative contracts net of cash margin, liabilities, Fair Value DIsclosure
0 4
0 4
 
 
Fair Value, Inputs, Level 2 [Member] |
Fair Value, Measurements, Recurring [Member]
 
 
 
 
Trading Securities [Abstract]
 
 
 
 
U.S. Government Agency Obligations, Trading Securities, Fair Value Disclosure
16,545,000 
22,203,000 
 
 
U.S. Agency Residential Mortgage-backed Securities, Trading Securities, Fair Value Disclosure
86,361,000 
12,379,000 
 
 
Municipal And Other-tax Exempt Securities, Trading Securities, Fair Value Disclosure
90,326,000 
39,345,000 
 
 
Other Trading Securities, Trading Securities, Fair Value Disclosure
20,870,000 
2,696,000 
 
 
Trading Securities, Fair Value Disclosure
214,102,000 
76,623,000 
 
 
Available for sale securities [Abstract]
 
 
 
 
U.S. Treasury, Available for Sale Securities, Fair Value DIsclosure
0 
0 
 
 
Municipal and Other Tax-exempt, Available for Sale Securities, Fair Value Disclosure
46,439,000 
26,484,000 
 
 
U.S. Agency Residential Mortgage-backed Securities. Available for Sale Securities, Fair Value Disclosure
9,889,821,000 
9,588,177,000 
 
 
Privately Issued Residential Mortgage-backed Securities, Available for Sale Securities, Fair Value Disclosure
325,163,000 
419,166,000 
 
 
Commercial Mortgage-backed Securities, Available for Sale Securities, Fair Value Disclosure
895,075,000 
 
 
 
Other Debt Securities, Available for Sale Securities, Fair Value Disclosure
30,990,000 
30,595,000 
 
 
Perpetual Preferred Stock, Available for Sale Securities, Fair Value Disclosure
25,072,000 
18,446,000 
 
 
Equity Securities and Mutual Funds, Available for Sale Securities, Fair Value Disclosure
21,231,000 
23,642,000 
 
 
Available for Sale Securities, Fair Value Disclosure
11,233,791,000 
10,106,510,000 
 
 
Fair Value Option Securities [Abstract]
 
 
 
 
U.S. Agency Residential Mortgage-backed Securities, Fair Value Option Securities, Fair Value Disclosure
257,040,000 
626,109,000 
 
 
Corporate Debt Securities, Fair Value Option Securities, Fair Value Disclosure
26,486,000 
25,117,000 
 
 
Other Debt Securities, Fair Value Option Securities, Fair Value Disclosure
770,000 
 
 
 
Fair Value Option Securities, Fair Value Disclosure
284,296,000 
651,226,000 
 
 
Loans [Abstract]
 
 
 
 
Mortgage servicing rights, Fair Value Disclosure
0 3
0 3
 
 
Derivative contracts net of cash margin, assets, Fair Value Disclosure
326,509,000 4
293,402,000 4
 
 
Other assets - private equity funds, Fair Value Disclosure
0 
0 
 
 
Derivative contracts net of cash margin, liabilities, Fair Value DIsclosure
283,589,000 4
236,522,000 4
 
 
Fair Value, Inputs, Level 3 [Member] |
Fair Value, Measurements, Recurring [Member]
 
 
 
 
Trading Securities [Abstract]
 
 
 
 
U.S. Government Agency Obligations, Trading Securities, Fair Value Disclosure
0 
0 
 
 
U.S. Agency Residential Mortgage-backed Securities, Trading Securities, Fair Value Disclosure
0 
0 
 
 
Municipal And Other-tax Exempt Securities, Trading Securities, Fair Value Disclosure
0 
0 
 
 
Other Trading Securities, Trading Securities, Fair Value Disclosure
0 
177,000 
 
 
Trading Securities, Fair Value Disclosure
0 
177,000 
 
 
Available for sale securities [Abstract]
 
 
 
 
U.S. Treasury, Available for Sale Securities, Fair Value DIsclosure
0 
0 
 
 
Municipal and Other Tax-exempt, Available for Sale Securities, Fair Value Disclosure
40,702,000 
42,353,000 
 
 
U.S. Agency Residential Mortgage-backed Securities. Available for Sale Securities, Fair Value Disclosure
0 
0 
 
 
Privately Issued Residential Mortgage-backed Securities, Available for Sale Securities, Fair Value Disclosure
0 
0 
 
 
Commercial Mortgage-backed Securities, Available for Sale Securities, Fair Value Disclosure
0 
 
 
 
Other Debt Securities, Available for Sale Securities, Fair Value Disclosure
5,399,000 
5,900,000 
 
 
Perpetual Preferred Stock, Available for Sale Securities, Fair Value Disclosure
0 
0 
 
 
Equity Securities and Mutual Funds, Available for Sale Securities, Fair Value Disclosure
2,161,000 
0 
 
 
Available for Sale Securities, Fair Value Disclosure
48,262,000 
48,253,000 
 
 
Fair Value Option Securities [Abstract]
 
 
 
 
U.S. Agency Residential Mortgage-backed Securities, Fair Value Option Securities, Fair Value Disclosure
0 
0 
 
 
Corporate Debt Securities, Fair Value Option Securities, Fair Value Disclosure
0 
0 
 
 
Other Debt Securities, Fair Value Option Securities, Fair Value Disclosure
0 
 
 
 
Fair Value Option Securities, Fair Value Disclosure
0 
0 
 
 
Loans [Abstract]
 
 
 
 
Mortgage servicing rights, Fair Value Disclosure
100,812,000 3
86,783,000 3
 
 
Derivative contracts net of cash margin, assets, Fair Value Disclosure
0 4
0 4
 
 
Other assets - private equity funds, Fair Value Disclosure
28,169,000 
30,902,000 
 
 
Derivative contracts net of cash margin, liabilities, Fair Value DIsclosure
$ 0 4
$ 0 4
 
 
Parent Company Only Financial Statements Parent Company Only Financial Statements (Details) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Dec. 31, 2009
Assets [Abstract]
 
 
 
 
Cash and cash equivalents at end of period
$ 1,286,239 
$ 986,365 
$ 1,269,404 
 
Available for sale securities
11,287,221 
10,179,365 
 
 
Other assets
388,355 
381,010 
 
 
Total assets
28,148,631 
25,493,946 
 
 
Liabilities and Equity [Abstract]
 
 
 
 
Other liabilities
163,711 
133,684 
 
 
Total liabilities
25,154,950 
22,707,294 
 
 
Shareholders' equity: [Abstract]
 
 
 
 
Common stock
4 
4 
 
 
Capital surplus
859,278 
818,817 
 
 
Retained earnings
2,137,541 
1,953,332 
 
 
Treasury stock
(188,883)
(150,664)
 
 
Accumulated other comprehensive income
149,920 
128,979 
107,839 
(10,740)
Total shareholders' equity
2,957,860 
2,750,468 
 
 
Total liabilities and equity
28,148,631 
25,493,946 
 
 
Income Statement [Abstract]
 
 
 
 
Other revenue
37,827 
35,620 
30,368 
 
Net impairment losses recognized in earnings
(7,351)
(23,507)
(27,809)
 
Interest expense
87,322 
120,101 
142,030 
 
Professional fees and services
34,015 
28,798 
30,217 
 
Other operating expense
849,573 
819,744 
750,320 
 
Federal and state income tax
188,740 
158,511 
123,357 
 
Net income attributable to BOK Financial Corp. shareholders
351,191 
285,875 
246,754 
 
Cash Flows From Operating Activities:
 
 
 
 
Net income
354,124 
289,824 
248,294 
 
Adjustments to net income to cash provided by operating activities [Abstract]
 
 
 
 
Tax benefit (expense) on exercise of stock options
(120)
(659)
(425)
 
Change in other assets
(10,999)
(16,469)
(9,023)
 
Change in other liabilities
(3,429)
(50,198)
59,037 
 
Net cash provided by operating activities
591,850 
327,788 
365,178 
 
Cash Flows From Investing Activities:
 
 
 
 
Purchases of available for sale securities
7,334,843 
7,504,261 
5,565,931 
 
Proceeds from sales of available for sale securities
1,744,662 
2,725,760 
2,013,620 
 
Acquisitions, net of cash acquired
23,615 
0 
0 
 
Net cash provided by (used in) investing activities
(2,368,347)
(1,564,144)
42,661 
 
Net Cash Used in Financing Activities [Abstract]
 
 
 
 
Issuance of common and treasury stock, net
14,650 
14,541 
8,552 
 
Dividends paid
166,982 
76,423 
66,557 
 
Repurchase of common stock
20,558 
26,446 
0 
 
Net cash used in financing activities
2,076,671 
953,317 
(59,651)
 
Net increase in cash and cash equivalents
299,874 
(283,039)
348,188 
 
Cash and cash equivalents at beginning of period
986,365 
1,269,404 
921,216 
 
Cash and cash equivalents at end of period
1,286,239 
986,365 
1,269,404 
 
Cash paid for interest
90,137 
122,166 
144,095 
 
Parent Company [Member]
 
 
 
 
Assets [Abstract]
 
 
 
 
Cash and cash equivalents at end of period
457,514 
386,695 
207,453 
 
Available for sale securities
44,881 
40,766 
 
 
Investments in and Advances to Affiliates, at Fair Value
2,464,729 
2,317,900 
 
 
Other assets
4,324 
8,682 
 
 
Total assets
2,971,448 
2,754,043 
 
 
Liabilities and Equity [Abstract]
 
 
 
 
Other liabilities
13,588 
3,575 
 
 
Total liabilities
13,588 
3,575 
 
 
Shareholders' equity: [Abstract]
 
 
 
 
Common stock
4 
4 
 
 
Capital surplus
859,278 
818,817 
 
 
Retained earnings
2,137,541 
1,953,332 
 
 
Treasury stock
(188,883)
(150,664)
 
 
Accumulated other comprehensive income
149,920 
128,979 
 
 
Total shareholders' equity
2,957,860 
2,750,468 
 
 
Total liabilities and equity
2,971,448 
2,754,043 
 
 
Income Statement [Abstract]
 
 
 
 
Dividends, interest and fees received from subsidiaries
275,330 
270,474 
280,125 
 
Other revenue
2,295 
2,128 
1,883 
 
Net impairment losses recognized in earnings
(1,099)
(2,098)
(1,679)
 
Total revenue
276,526 
270,504 
280,329 
 
Interest expense
269 
354 
507 
 
Professional fees and services
765 
538 
795 
 
Other operating expense
3,099 
7,688 
(47)
 
Total expenses
4,133 
8,580 
1,255 
 
Income before taxes and equity in undistributed income of subsidiaries
272,393 
261,924 
279,074 
 
Federal and state income tax
(1,706)
(3,169)
415 
 
Income before equity in undistributed earnings of subsidiaries
274,099 
265,093 
278,659 
 
Equity in undistributed income of subsidiaries
77,092 
20,782 
(31,905)
 
Net income attributable to BOK Financial Corp. shareholders
351,191 
285,875 
246,754 
 
Cash Flows From Operating Activities:
 
 
 
 
Net income
351,191 
285,875 
246,754 
 
Adjustments to net income to cash provided by operating activities [Abstract]
 
 
 
 
Equity in undistributed income of subsidiaries
(77,092)
(20,782)
31,905 
 
Tax benefit (expense) on exercise of stock options
120 
659 
(425)
 
Change in other assets
4,237 
15,249 
20,713 
 
Change in other liabilities
(5,085)
(18,884)
(20,216)
 
Net cash provided by operating activities
273,371 
262,117 
278,731 
 
Cash Flows From Investing Activities:
 
 
 
 
Purchases of available for sale securities
(5,343)
(3,797)
(10,669)
 
Proceeds from sales of available for sale securities
4,781 
16,500 
0 
 
Investment in subsidiaries
(9,100)
(7,250)
(21,692)
 
Acquisitions, net of cash acquired
(20,000)
0 
0 
 
Net cash provided by (used in) investing activities
(29,662)
5,453 
(32,361)
 
Net Cash Used in Financing Activities [Abstract]
 
 
 
 
Issuance of common and treasury stock, net
14,650 
14,541 
8,552 
 
Dividends paid
(166,982)
(76,423)
(66,557)
 
Repurchase of common stock
(20,558)
(26,446)
0 
 
Net cash used in financing activities
(172,890)
(88,328)
(58,005)
 
Net increase in cash and cash equivalents
70,819 
179,242 
188,365 
 
Cash and cash equivalents at beginning of period
386,695 
207,453 
19,088 
 
Cash and cash equivalents at end of period
457,514 
386,695 
207,453 
 
Cash paid for interest
$ 269 
$ 354 
$ 507