XML 45 R26.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Derivatives and Fair Value of Financial Instruments (Details) (USD $) | Jun. 30, 2012 | Dec. 31, 2011
--- | --- | ---
Commodities |  |
Assets: |  |
Derivatives | $ 11,732,000 | $ 5,144,000
Margin account | 8,788,000 | 8,619,000
Derivative assets and liabilities, net basis | 8,603,000 | 8,234,000
Liabilities: |  |
Derivatives | 11,917,000 | 5,529,000
Interest rate swaps |  |
Liabilities: |  |
Derivatives | 13,566,000 | 11,268,000
Foreign currencies |  |
Assets: |  |
Derivatives | 647,000 | 2,247,000
Liabilities: |  |
Derivatives | 1,133,000 | 3,380,000
Corporate bonds |  |
Assets: |  |
Available-for-sale securities | 136,258,000 | 89,146,000
Money market funds and deposit accounts |  |
Assets: |  |
Available-for-sale securities | 101,011,000 | 139,420,000
Enhanced cash mutual fund |  |
Assets: |  |
Available-for-sale securities | 50,072,000 |
Collateralized mortgage obligations |  |
Assets: |  |
Available-for-sale securities | 24,944,000 | 15,011,000
Fixed rate municipal notes and bonds |  |
Assets: |  |
Available-for-sale securities | 23,592,000 | 17,788,000
U.S. Government agency securities |  |
Assets: |  |
Available-for-sale securities | 22,572,000 | 9,757,000
U.S. Treasury securities |  |
Assets: |  |
Available-for-sale securities | 20,526,000 | 4,905,000
Emerging markets debt mutual fund |  |
Assets: |  |
Available-for-sale securities | 17,035,000 | 16,399,000
Asset backed debt securities |  |
Assets: |  |
Available-for-sale securities | 15,514,000 | 3,533,000
High yield trading debt securities |  |
Assets: |  |
Trading securities | 22,084,000 | 20,750,000
Emerging markets trading debt mutual fund |  |
Assets: |  |
Trading securities | 2,919,000 | 2,487,000
Emerging markets trading debt securities |  |
Assets: |  |
Trading securities | 2,073,000 | 2,355,000
Recurring basis | Balance at period end |  |
Assets: |  |
Total Assets | 487,577,000 | 364,571,000
Liabilities: |  |
Total Liabilities | 26,616,000 | 20,177,000
Recurring basis | Balance at period end | Commodities |  |
Assets: |  |
Derivatives | 11,732,000 | 5,144,000
Margin account | 8,788,000 | 8,619,000
Derivative assets and liabilities, net basis | 8,603,000 | 8,234,000
Liabilities: |  |
Derivatives | 11,917,000 | 5,529,000
Recurring basis | Balance at period end | Interest rate swaps |  |
Liabilities: |  |
Derivatives | 13,566,000 | 11,268,000
Recurring basis | Balance at period end | Foreign currencies |  |
Assets: |  |
Derivatives | 647,000 | 2,247,000
Liabilities: |  |
Derivatives | 1,133,000 | 3,380,000
Recurring basis | Balance at period end | Corporate bonds | Short-term investments |  |
Assets: |  |
Available-for-sale securities | 136,258,000 | 89,146,000
Recurring basis | Balance at period end | Corporate bonds | Other current assets |  |
Assets: |  |
Trading securities | 62,000 | 72,000
Recurring basis | Balance at period end | Money market funds and deposit accounts | Short-term investments |  |
Assets: |  |
Available-for-sale securities | 101,011,000 | 139,420,000
Recurring basis | Balance at period end | Money market funds and deposit accounts | Other current assets |  |
Assets: |  |
Trading securities | 3,078,000 | 4,521,000
Recurring basis | Balance at period end | Enhanced cash mutual fund | Short-term investments |  |
Assets: |  |
Available-for-sale securities | 50,072,000 |
Recurring basis | Balance at period end | Collateralized mortgage obligations | Short-term investments |  |
Assets: |  |
Available-for-sale securities | 24,944,000 | 15,011,000
Recurring basis | Balance at period end | Fixed rate municipal notes and bonds | Short-term investments |  |
Assets: |  |
Available-for-sale securities | 23,592,000 | 17,788,000
Recurring basis | Balance at period end | U.S. Government agency securities | Short-term investments |  |
Assets: |  |
Available-for-sale securities | 22,572,000 | 9,757,000
Recurring basis | Balance at period end | U.S. Government agency securities | Other current assets |  |
Assets: |  |
Trading securities | 2,402,000 | 2,085,000
Recurring basis | Balance at period end | U.S. Treasury securities | Short-term investments |  |
Assets: |  |
Available-for-sale securities | 20,526,000 | 4,905,000
Recurring basis | Balance at period end | U.S. Treasury securities | Other current assets |  |
Assets: |  |
Trading securities | 1,433,000 | 1,474,000
Recurring basis | Balance at period end | Emerging markets debt mutual fund | Short-term investments |  |
Assets: |  |
Available-for-sale securities | 17,035,000 | 16,399,000
Recurring basis | Balance at period end | Asset backed debt securities | Short-term investments |  |
Assets: |  |
Available-for-sale securities | 15,514,000 | 3,533,000
Recurring basis | Balance at period end | Other | Short-term investments |  |
Assets: |  |
Available-for-sale securities | 683,000 | 1,484,000
Recurring basis | Balance at period end | Other | Other current assets |  |
Assets: |  |
Trading securities | 276,000 | 236,000
Recurring basis | Balance at period end | High yield trading debt securities | Short-term investments |  |
Assets: |  |
Trading securities | 22,084,000 | 20,750,000
Recurring basis | Balance at period end | Emerging markets trading debt mutual fund | Short-term investments |  |
Assets: |  |
Trading securities | 2,919,000 | 2,487,000
Recurring basis | Balance at period end | Emerging markets trading debt securities | Short-term investments |  |
Assets: |  |
Trading securities | 2,073,000 | 2,355,000
Recurring basis | Balance at period end | Other debt securities | Short-term investments |  |
Assets: |  |
Trading securities | 754,000 | 221,000
Recurring basis | Balance at period end | Domestic equity securities | Other current assets |  |
Assets: |  |
Trading securities | 16,667,000 | 13,563,000
Recurring basis | Balance at period end | Foreign equity securities | Other current assets |  |
Assets: |  |
Trading securities | 6,232,000 | 7,490,000
Recurring basis | Balance at period end | Fixed income mutual funds | Other current assets |  |
Assets: |  |
Trading securities | 5,011,000 | 4,483,000
Recurring basis | Level 1 |  |
Assets: |  |
Total Assets | 211,331,000 | 190,167,000
Liabilities: |  |
Total Liabilities | 11,917,000 | 5,529,000
Recurring basis | Level 1 | Commodities |  |
Assets: |  |
Derivatives | 11,732,000 | 5,144,000
Liabilities: |  |
Derivatives | 11,917,000 | 5,529,000
Recurring basis | Level 1 | Money market funds and deposit accounts | Short-term investments |  |
Assets: |  |
Available-for-sale securities | 101,011,000 | 139,420,000
Recurring basis | Level 1 | Money market funds and deposit accounts | Other current assets |  |
Assets: |  |
Trading securities | 3,078,000 | 4,521,000
Recurring basis | Level 1 | Enhanced cash mutual fund | Short-term investments |  |
Assets: |  |
Available-for-sale securities | 50,072,000 |
Recurring basis | Level 1 | Emerging markets debt mutual fund | Short-term investments |  |
Assets: |  |
Available-for-sale securities | 17,035,000 | 16,399,000
Recurring basis | Level 1 | Other | Other current assets |  |
Assets: |  |
Trading securities | 233,000 | 159,000
Recurring basis | Level 1 | Emerging markets trading debt mutual fund | Short-term investments |  |
Assets: |  |
Trading securities | 2,919,000 | 2,487,000
Recurring basis | Level 1 | Domestic equity securities | Other current assets |  |
Assets: |  |
Trading securities | 16,667,000 | 13,563,000
Recurring basis | Level 1 | Foreign equity securities | Other current assets |  |
Assets: |  |
Trading securities | 3,573,000 | 3,991,000
Recurring basis | Level 1 | Fixed income mutual funds | Other current assets |  |
Assets: |  |
Trading securities | 5,011,000 | 4,483,000
Recurring basis | Level 2 |  |
Assets: |  |
Total Assets | 276,246,000 | 174,404,000
Liabilities: |  |
Total Liabilities | 14,699,000 | 14,648,000
Recurring basis | Level 2 | Interest rate swaps |  |
Liabilities: |  |
Derivatives | 13,566,000 | 11,268,000
Recurring basis | Level 2 | Foreign currencies |  |
Assets: |  |
Derivatives | 647,000 | 2,247,000
Liabilities: |  |
Derivatives | 1,133,000 | 3,380,000
Recurring basis | Level 2 | Corporate bonds | Short-term investments |  |
Assets: |  |
Available-for-sale securities | 136,258,000 | 89,146,000
Recurring basis | Level 2 | Corporate bonds | Other current assets |  |
Assets: |  |
Trading securities | 62,000 | 72,000
Recurring basis | Level 2 | Collateralized mortgage obligations | Short-term investments |  |
Assets: |  |
Available-for-sale securities | 24,944,000 | 15,011,000
Recurring basis | Level 2 | Fixed rate municipal notes and bonds | Short-term investments |  |
Assets: |  |
Available-for-sale securities | 23,592,000 | 17,788,000
Recurring basis | Level 2 | U.S. Government agency securities | Short-term investments |  |
Assets: |  |
Available-for-sale securities | 22,572,000 | 9,757,000
Recurring basis | Level 2 | U.S. Government agency securities | Other current assets |  |
Assets: |  |
Trading securities | 2,402,000 | 2,085,000
Recurring basis | Level 2 | U.S. Treasury securities | Short-term investments |  |
Assets: |  |
Available-for-sale securities | 20,526,000 | 4,905,000
Recurring basis | Level 2 | U.S. Treasury securities | Other current assets |  |
Assets: |  |
Trading securities | 1,433,000 | 1,474,000
Recurring basis | Level 2 | Asset backed debt securities | Short-term investments |  |
Assets: |  |
Available-for-sale securities | 15,514,000 | 3,533,000
Recurring basis | Level 2 | Other | Short-term investments |  |
Assets: |  |
Available-for-sale securities | 683,000 | 1,484,000
Recurring basis | Level 2 | Other | Other current assets |  |
Assets: |  |
Trading securities | 43,000 | 77,000
Recurring basis | Level 2 | High yield trading debt securities | Short-term investments |  |
Assets: |  |
Trading securities | 22,084,000 | 20,750,000
Recurring basis | Level 2 | Emerging markets trading debt securities | Short-term investments |  |
Assets: |  |
Trading securities | 2,073,000 | 2,355,000
Recurring basis | Level 2 | Other debt securities | Short-term investments |  |
Assets: |  |
Trading securities | 754,000 | 221,000
Recurring basis | Level 2 | Foreign equity securities | Other current assets |  |
Assets: |  |
Trading securities | $ 2,659,000 | $ 3,499,000

X
- Definition Fair value as of the balance sheet date of derivative assets and derivative liabilities, presented on a net basis, and also net of related margin accounts. + References No definition available. + Details
Name: | seb_NetFairValueOfDerivativeAssetsNetOfDerivativeLiabilitiesAndNetOfMarginDeposit
Namespace Prefix: | seb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition This element represents the aggregate of the assets reported on the balance sheet at period end measured at fair value by the entity. This element is intended to be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. + References No definition available. + Details
Name: | us-gaap_AssetsFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_AssetsFairValueDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents Available-for-sale Securities which consist of all investments in certain debt and equity securities neither classified as trading or held-to-maturity securities. A debt security represents a creditor relationship with an enterprise. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt. An entity may opt to provide the reader with additional narrative text to better understand the nature of investments in debt and equity securities which are categorized as Available-for-sale. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 115 -Paragraph 12 -Subparagraph b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 25 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6379932&loc=d3e22054-111558 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Available-for-Sale Securities -URI http://asc.fasb.org/extlink&oid=6505594 + Details
Name: | us-gaap_AvailableForSaleSecuritiesFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair values as of the balance sheet date of all assets resulting from contracts that meet the criteria of being accounted for as derivative instruments, net of the effects of master netting arrangements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13495-108611 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6945355&loc=d3e41271-113958 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FIN39-1 -Paragraph 10A, 10B -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6945355&loc=d3e41228-113958 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 133 -Paragraph 4, 17 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13433-108611 + Details
Name: | us-gaap_DerivativeAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Derivative instrument obligations meeting the definition of a liability which the Company is a party to as of the balance sheet date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 133 -Paragraph 10 -Subparagraph i -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 133 -Paragraph 6 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 15 -Paragraph 83 -URI http://asc.fasb.org/extlink&oid=6913464&loc=d3e34841-113949 + Details
Name: | us-gaap_DerivativeFinancialInstrumentsLiabilitiesFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition This element represents the aggregate of the liabilities reported on the balance sheet at period end measured at fair value by the entity. This element is intended to be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. + References No definition available. + Details
Name: | us-gaap_LiabilitiesFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_LiabilitiesFairValueDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of cash or securities placed with a broker or counterparty as security for a trading or derivatives securities position which was partially obtained with funds provided by the broker dealer. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.8,17) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_MarginDepositAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents Trading Securities which consist of all investments in certain debt and equity securities that are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time) or for which an entity has elected the fair value option. Trading generally reflects active and frequent buying and selling, and trading securities are generally used with the objective of generating profits on short-term differences in price, but this category of investments may also include items which are not intended to be sold in the near term or for which the fair value option has been elected. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 115 -Paragraph 12 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 25 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6379932&loc=d3e22054-111558 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Trading Securities -URI http://asc.fasb.org/extlink&oid=6526789 + Details
Name: | us-gaap_TradingSecuritiesFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant