XML 55 R34.htm IDEA: XBRL DOCUMENT
v2.4.0.8

EARNINGS PER SHARE (Details) (USD $) In Thousands, except Share data, unless otherwise specified | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2014 | Jun. 30, 2013 | Jun. 30, 2014 | Jun. 30, 2013
Earnings Per Share by Two Class Method [Line Items] |  |  |  |
Undistributed earning allocation rate of Class B common stock in excess of Class A common stock (in hundredths) |  |  | 5.00% |
Numerator [Abstract] |  |  |  |
Net earnings | $ 3,065 | $ 1,689 | $ 5,568 | $ 1,131
Undistributed earnings (loss) | 2,281 | 915 | 4,000 | (405)
Undistributed earnings (loss) allocation - basic and diluted [Abstract] |  |  |  |
Total undistributed earnings (loss) | 2,281 | 915 | 4,000 | (405)
Net earnings allocation basic and diluted [Abstract] |  |  |  |
Net earnings | 3,065 | 1,689 | 5,568 | 1,131
Class A [Member] |  |  |  |
Numerator [Abstract] |  |  |  |
Net earnings | 545 | 299 | 987 | 187
Less Dividends declared: | 131 | 131 | 261 | 261
Undistributed earnings (loss) allocation - basic and diluted [Abstract] |  |  |  |
Total undistributed earnings (loss) | 414 | 168 | 726 | (74)
Net earnings allocation basic and diluted [Abstract] |  |  |  |
Net earnings | 545 | 299 | 987 | 187
Weighted-average shares outstanding [Abstract] |  |  |  |
Common share - basic and diluted (in shares) | 2,174,912 | 2,174,912 | 2,174,912 | 2,174,912
Earnings per share: |  |  |  |
Common share - basic and diluted (in dollars per share) | $ 0.25 | $ 0.14 | $ 0.45 | $ 0.09
Class B [Member] |  |  |  |
Earnings Per Share by Two Class Method [Line Items] |  |  |  |
Dividend rate Class B common stock in excess of dividend rate of Class A common stock (in hundredths) |  |  | 5.00% |
Numerator [Abstract] |  |  |  |
Net earnings | 2,520 | 1,390 | 4,581 | 944
Less Dividends declared: | 653 | 643 | 1,307 | 1,275
Undistributed earnings (loss) allocation - basic and diluted [Abstract] |  |  |  |
Total undistributed earnings (loss) | 1,867 | 747 | 3,274 | (331)
Net earnings allocation basic and diluted [Abstract] |  |  |  |
Net earnings | $ 2,520 | $ 1,390 | $ 4,581 | $ 944
Weighted-average shares outstanding [Abstract] |  |  |  |
Common share - basic and diluted (in shares) | 9,331,982 | 9,213,178 | 9,333,460 | 9,217,119
Earnings per share: |  |  |  |
Common share - basic and diluted (in dollars per share) | $ 0.27 | $ 0.15 | $ 0.49 | $ 0.10

X
- Definition Dividend rate of one class in excess of dividend rate of another class. + References No definition available. + Details
Name: | belfb_ExcessiveDividendRateOfOneClassOverOtherClass
Namespace Prefix: | belfb_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Earnings allocated to one class of common stock in excess of earnings allocated to another class of stock. + References No definition available. + Details
Name: | belfb_ExcessiveUndistributedEarningsAllocationRateOfOneClassOverOtherClass
Namespace Prefix: | belfb_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | belfb_NetEarningsAllocationBasicAndDilutedAbstract
Namespace Prefix: | belfb_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | belfb_NumeratorAbstract
Namespace Prefix: | belfb_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | belfb_UndistributedEarningsAllocationBasicAndDilutedAbstract
Namespace Prefix: | belfb_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of paid and unpaid cash, stock, and paid-in-kind (PIK) dividends declared, for example, but not limited to, common and preferred stock. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 405 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6957935&loc=d3e64057-112817 + Details
Name: | us-gaap_Dividends
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements. Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period. Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period. + References No definition available. + Details
Name: | us-gaap_EarningsPerShareBasicAndDiluted
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

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

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

X
- Definition The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=6519514 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=6518256 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.19) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.18) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.22) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 19 -Article 5 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 20 -Article 9 + Details
Name: | us-gaap_NetIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The earnings that is allocated to common stock and participating securities to the extent that each security may share in earnings as if all of the earnings for the period had been distributed. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 60B -URI http://asc.fasb.org/extlink&oid=7655603&loc=SL5780133-109256 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 60A -URI http://asc.fasb.org/extlink&oid=7655603&loc=SL5780132-109256 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 60 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e2740-109256 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 66 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e2814-109256 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 65 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e2793-109256 + Details
Name: | us-gaap_UndistributedEarnings
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The earnings that is allocated to common stock and participating securities to the extent that each security may share in earnings as if all of the earnings for the period had been distributed. Includes the adjustments resulting from the assumption that dilutive securities were converted, options or warrants were exercised, or that other shares were issued upon the satisfaction of certain conditions. + References No definition available. + Details
Name: | us-gaap_UndistributedEarningsDiluted
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS). + References No definition available. + Details
Name: | us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

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