Company: BOKF
Filing Date: 2025-02-19
Form Type: 10-K
Source: 0000875357-25-000013
Chunk: 86

Company: BOK FINANCIAL CORP
Filing Date: 2025-02-19
Form: 10-K
Item: Item 8
Chunk 86
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N/A8.00%10.00%4,999,728 13.25 %4,728,876 12.30 %Leverage (Tier 1 Capital to Average Assets):Consolidated4.00%N/A4.00%N/A$4,995,414 9.97 %$4,686,487 9.45 %BOKF, NA4.00%N/A4.00%5.00%4,615,811 9.26 %4,370,891 8.86 %

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Accumulated Other Comprehensive Income (Loss)AOCI includes unrealized gains and losses on AFS securities. AOCI also includes unrealized losses on AFS securities that were transferred from AFS to investment securities in the second quarter of 2022. Such amounts are being amortized over the estimated remaining life of the security as an adjustment to yield, offsetting the related amortization of premium on the transferred securities. 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) onAvailable for Sale SecuritiesInvestment Securities Transferred from AFSEmployee Benefit PlansTotalBalance, December 31, 2021$69,775 $— $2,596 $72,371 Net change in unrealized gain (loss)(1,227,414)— — (1,227,414)Transfer of net unrealized loss from AFS to investment securities267,509 (267,509)— — Reclassification adjustments included in earnings:Interest revenue, Investment securities— 42,514 — 42,514 Operating expense, Personnel— — (3,483)(3,483)Loss on available for sale securities, net971 — — 971 Other comprehensive income (loss), before income taxes(958,934)(224,995)(3,483)(1,187,412)Federal and state income tax(224,541)(52,658)(887)(278,086)Other comprehensive income (loss), net of income taxes(734,393)(172,337)(2,596)(909,326)Balance, December 31, 2022(664,618)(172,337)— (836,955)Net change in unrealized gain (loss)218,293