XML 43 R40.htm IDEA: XBRL DOCUMENT
v2.4.0.6

RETIREMENT FUND AND PROFIT SHARING PLAN (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2012
RETIREMENT FUND AND PROFIT SHARING PLAN [Abstract] |
Components of SERP expense | The net periodic benefit cost related to the SERP consisted of the following components during the years ended December 31, 2012, 2011 and 2010 (dollars in thousands):
|  | 2012 |  |  | 2011 |  |  | 2010 |
Service Cost |  | $ | 438 |  |  | $ | 371 |  |  | $ | 340 |
Interest Cost |  |  | 417 |  |  |  | 404 |  |  |  | 336 |
Net amortization |  |  | 230 |  |  |  | 149 |  |  |  | 133 |
Net periodic benefit cost |  | $ | 1,085 |  |  | $ | 924 |  |  | $ | 809 |
Information about changes in plan assets and benefit obligation, the funded status | Summarized information about the changes in plan assets and benefit obligation, the funded status and the amounts recorded at December 31, 2012 and 2011 are as follows (dollars in thousands):
|  | 2012 |  |  | 2011 |
Fair value of plan assets, January 1 |  | $ | - |  |  | $ | - |
Company contributions |  |  | - |  |  |  | - |
Benefits paid |  |  | - |  |  |  | - |
Fair value of plan assets, December 31 |  | $ | - |  |  | $ | - |
Benefit obligation, January 1 |  |  | 9,274 |  |  |  | 7,350 |
Service cost |  |  | 438 |  |  |  | 371 |
Interest cost |  |  | 417 |  |  |  | 404 |
Benefits paid |  |  | - |  |  |  | - |
Actuarial losses |  |  | 916 |  |  |  | 1,149 |
Benefit obligation, December 31 |  | $ | 11,045 |  |  | $ | 9,274 |
Funded status, December 31 |  | $ | (11,045 | ) |  | $ | (9,274 | )
Expected benefit payments | The following benefit payments, which reflect expected future service, are expected to be paid (dollars in thousands):
Years Ending |  |  |
December 31, |  |  |
2013 |  | $ | - |
2014 |  |  | 182 |
2015 |  |  | 237 |
2016 |  |  | 237 |
2017 |  |  | 237 |
2018 - 2022 |  |  | 2,732 |
Gross amounts recognized in accumulated other comprehensive loss, net of tax | The following gross amounts are recognized in accumulated other comprehensive loss, net of tax (dollars in thousands):
|  | 2012 |  |  | 2011 |
Prior service cost |  | $ | 877 |  |  | $ | 1,010 |
Net loss |  |  | 2,884 |  |  |  | 2,065 |
|  | $ | 3,761 |  |  | $ | 3,075 |
Weighted average assumptions used in determining the periodic net cost and benefit obligation related to SERP | The weighted average assumptions used in determining the periodic net cost and benefit obligation information related to the SERP are as follows:
| 2012 |  | 2011 |  | 2010
Net periodic benefit cost |  |  |  |  |
Discount rate | 4.50% |  | 5.50% |  | 6.00%
Rate of compensation increase | 3.00% |  | 3.00% |  | 3.00%
Benefit obligation |  |  |  |  |
Discount rate | 4.00% |  | 4.50% |  | 5.50%
Rate of compensation increase | 3.00% |  | 3.00% |  | 3.00%

X
- Definition Tabular disclosure of the net gain (loss) and net prior service cost or credit recognized in accumulated other comprehensive income (loss) for the period for pension plans and/or other employee benefit plans, and reclassification adjustments of other comprehensive income (loss) for the period, as those amounts, including amortization of the net transition asset or obligation, are recognized as components of net periodic benefit cost. + References No definition available. + Details
Name: | belfb_ScheduleOfAmountsRecognizedInAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | belfb_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments and disclosure of the net gain (loss) and net prior service cost or credit recognized in accumulated other comprehensive income (loss) for the period for pension plans and/or other employee benefit plans. + References No definition available. + Details
Name: | belfb_ScheduleOfNetBenefitCostsAmountRecognizedInBalanceSheetAndAccumulatedOtherComprehensiveIncomeTableTextBlock
Namespace Prefix: | belfb_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAssumptionsUsedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the aggregate benefit obligation and aggregate fair value of plan assets for pension plans and/or other employee benefit plans with benefit obligations in excess of plan assets as of the measurement date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e2417-114920 + Details
Name: | us-gaap_ScheduleOfBenefitObligationsInExcessOfFairValueOfPlanAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration