Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended June 30, 2014 is as follows (in thousands):



	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	95,018		$	24,170		$	5,765		$	41,144		$	166,097
Net interest revenue (expense) from internal sources	(7,857		)	4,666			$	4,719		(1,528		)	—
Net interest revenue	87,161			28,836			10,484			39,616			166,097
Provision for credit losses	(2,812		)	1,345			19			1,448			—
Net interest revenue after provision for credit losses	89,973			27,491			10,465			38,168			166,097
Other operating revenue	44,836			51,256			65,527			950			162,569
Other operating expense	50,922			49,087			55,156			59,542			214,707
Net direct contribution	83,887			29,660			20,836			(20,424		)	113,959
Corporate expense allocations	18,367			16,911			12,388			(47,666		)	—
Net income before taxes	65,520			12,749			8,448			27,242			113,959
Federal and state income taxes	25,487			4,959			3,286			3,498			37,230
Net income	40,033			7,790			5,162			23,744			76,729
Net income attributable to non-controlling interests	—			—			—			834			834
Net income attributable to BOK Financial Corp. shareholders	$	40,033		$	7,790		$	5,162		$	22,910		$	75,895

Average assets	$	11,243,678		$	5,668,256		$	4,556,825		$	6,018,062		$	27,486,821
Average invested capital	937,085			276,294			214,936			1,748,409			3,176,724

Performance measurements:
Return on average assets	1.43		%	0.55		%	0.45		%				1.11		%
Return on average invested capital	17.14		%	11.31		%	9.63		%				9.58		%
Efficiency ratio	38.52		%	55.11		%	72.29		%				63.62		%

Reportable segments reconciliation to the Consolidated Financial Statements for the six months ended June 30, 2014 is as follows (in thousands):



	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	186,037		$	48,826		$	11,604		$	82,272		$	328,739
Net interest revenue (expense) from internal sources	(16,714		)	8,860			$	9,403		(1,549		)	—
Net interest revenue	169,323			57,686			21,007			80,723			328,739
Provision for credit losses	(6,043		)	2,201			(26		)	3,868			—
Net interest revenue after provision for credit losses	175,366			55,485			21,033			76,855			328,739
Other operating revenue	85,525			94,668			119,787			(405		)	299,575
Other operating expense	100,310			90,932			104,403			104,166			399,811
Net direct contribution	160,581			59,221			36,417			(27,716		)	228,503
Corporate expense allocations	35,653			32,750			23,810			(92,213		)	—
Net income before taxes	124,928			26,471			12,607			64,497			228,503
Federal and state income taxes	48,597			10,297			4,904			10,933			74,731
Net income	76,331			16,174			7,703			53,564			153,772
Net income attributable to non-controlling interests	—			—			—			1,287			1,287
Net income attributable to BOK Financial Corp. shareholders	$	76,331		$	16,174		$	7,703		$	52,277		$	152,485

Average assets	$	11,100,687		$	5,642,181		$	4,589,141		$	6,031,471		$	27,363,480
Average invested capital	934,768			279,897			208,909			1,717,523			3,141,097

Performance measurements:
Return on average assets	1.39		%	0.58		%	0.34		%				1.12		%
Return on average invested capital	16.47		%	11.65		%	7.44		%				9.79		%
Efficiency ratio	39.07		%	53.74		%	73.72		%				61.74		%

Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended June 30, 2013 is as follows (in thousands):



	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	90,551		$	24,830		$	6,512		$	46,999		$	168,892
Net interest revenue (expense) from internal sources	(9,389		)	5,167			5,107			(885		)	—
Net interest revenue	81,162			29,997			11,619			46,114			168,892
Provision for credit losses	86			1,402			931			(2,419		)	—
Net interest revenue after provision for credit losses	81,076			28,595			10,688			48,533			168,892
Other operating revenue	43,330			62,309			55,287			2,414			163,340
Other operating expense	47,342			47,151			51,440			64,988			210,921
Net direct contribution	77,064			43,753			14,535			(14,041		)	121,311
Corporate expense allocations	18,080			14,690			13,019			(45,789		)	—
Net income before taxes	58,984			29,063			1,516			31,748			121,311
Federal and state income taxes	22,945			11,306			590			6,582			41,423
Net income	36,039			17,757			926			25,166			79,888
Net loss attributable to non-controlling interests	—			—			—			(43		)	(43		)
Net income attributable to BOK Financial Corp. shareholders	$	36,039		$	17,757		$	926		$	25,209		$	79,931

Average assets	$	10,363,144		$	5,695,096		$	4,544,061		$	7,057,023		$	27,659,324
Average invested capital	899,087			297,674			206,219			1,624,674			3,027,654

Performance measurements:
Return on average assets	1.39		%	1.25		%	0.08		%				1.16		%
Return on average invested capital	16.08		%	23.93		%	1.80		%				10.59		%
Efficiency ratio	37.96		%	49.26		%	76.87		%				63.11		%

Reportable segments reconciliation to the Consolidated Financial Statements for the six months ended June 30, 2013 is as follows (in thousands):



	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	181,433		$	48,925		$	12,991		$	96,995		$	340,344
Net interest revenue (expense) from internal sources	(18,534		)	10,650			10,403			(2,519		)	—
Net interest revenue	162,899			59,575			23,394			94,476			340,344
Provision for credit losses	1,107			2,332			1,449			(12,888		)	(8,000		)
Net interest revenue after provision for credit losses	161,792			57,243			21,945			107,364			348,344
Other operating revenue	84,781			122,108			106,778			10,359			324,026
Other operating expense	94,002			92,159			98,562			130,181			414,904
Net direct contribution	152,571			87,192			30,161			(12,458		)	257,466
Corporate expense allocations	36,079			28,859			25,559			(90,497		)	—
Net income before taxes	116,492			58,333			4,602			78,039			257,466
Federal and state income taxes	45,315			22,692			1,790			18,722			88,519
Net income	71,177			35,641			2,812			59,317			168,947
Net income attributable to non-controlling interests	—			—			—			1,052			1,052
Net income attributable to BOK Financial Corp. shareholders	$	71,177		$	35,641		$	2,812		$	58,265		$	167,895

Average assets	$	10,486,544		$	5,709,446		$	4,615,169		$	6,775,621		$	27,586,780
Average invested capital	895,748			297,375			204,161			1,615,544			3,012,828

Performance measurements:
Return on average assets	1.37		%	1.26		%	0.12		%				1.23		%
Return on average invested capital	16.02		%	24.17		%	2.78		%				11.24		%
Efficiency ratio	37.89		%	47.91		%	75.24		%				62.07		%