XML 46 R31.htm IDEA: XBRL DOCUMENT
v3.3.1.900

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2015
DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract] |
Schedule of earnings and weighted average shares outstanding used in the computation of basic and diluted earnings per share | The earnings and weighted average shares outstanding used in the computation of basic and diluted earnings per share are as follows:
|  | 2015 |  |  | 2014 |  |  | 2013 |
Numerator: |  |  |  |  |  |  |  |  |
Net earnings |  | $ | 19,197 |  |  | $ | 8,603 |  |  | $ | 15,908 |
Less dividends declared: |  |  |  |  |  |  |  |  |  |  |  |
Class A |  |  | 522 |  |  |  | 522 |  |  |  | 522 |
Class B |  |  | 2,713 |  |  |  | 2,665 |  |  |  | 2,576 |
Undistributed earnings |  | $ | 15,962 |  |  | $ | 5,416 |  |  | $ | 12,810 |
Undistributed earnings allocation - basic and diluted: |  |  |  |  |  |  |  |  |  |  |  |
Class A undistributed earnings |  | $ | 2,809 |  |  | $ | 970 |  |  | $ | 2,346 |
Class B undistributed earnings |  |  | 13,153 |  |  |  | 4,446 |  |  |  | 10,464 |
Total undistributed earnings |  | $ | 15,962 |  |  | $ | 5,416 |  |  | $ | 12,810 |
Net earnings allocation - basic and diluted: |  |  |  |  |  |  |  |  |  |  |  |
Class A net earnings |  | $ | 3,331 |  |  | $ | 1,492 |  |  | $ | 2,868 |
Class B net earnings |  |  | 15,866 |  |  |  | 7,111 |  |  |  | 13,040 |
Net earnings |  | $ | 19,197 |  |  | $ | 8,603 |  |  | $ | 15,908 |
Denominator: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average shares outstanding: |  |  |  |  |  |  |  |  |  |  |  |
Class A - basic and diluted |  |  | 2,175 |  |  |  | 2,175 |  |  |  | 2,175 |
Class B - basic and diluted |  |  | 9,698 |  |  |  | 9,491 |  |  |  | 9,240 |
Net earnings per share: |  |  |  |  |  |  |  |  |  |  |  |
Class A - basic and diluted |  | $ | 1.53 |  |  | $ | 0.69 |  |  | $ | 1.32 |
Class B - basic and diluted |  | $ | 1.64 |  |  | $ | 0.75 |  |  | $ | 1.41 |

X
- References No definition available. + Details
Name: | belfb_DESCRIPTIONOFBUSINESSANDSUMMARYOFSIGNIFICANTACCOUNTINGPOLICIESAbstract
Namespace Prefix: | belfb_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: 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 + Details
Name: | us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration