XML 26 R31.htm IDEA: XBRL DOCUMENT v2.4.0.6

Estimated Fair Values of Financial Instruments (Detail) (USD $) In Thousands, unless otherwise specified	Mar. 31, 2013	Dec. 31, 2012
Financial Assets:
Cash and cash equivalents	$ 47,949	$ 61,818
Investment securities available for sale	398,755	380,188
Loans and leases, net	839,394	873,309
Collateral dependent impaired loans	25,520	27,449
Loans held-for-sale	789	210
Cash surrender value of life insurance policies	38,600	38,007
Other investments	6,370	6,370
Investment in Limited Partnership	10,095	10,316
Accrued interest receivable	4,771	5,095
Financial Liabilities:
Noninterest-bearing	342,048	352,597
Interest-bearing	814,289	821,911
Fed Funds Purchased and Repurchase Agreements	2,673	1,419
Short-term borrowings	6,600	36,650
Long-term borrowings	0	5,038
Subordinated debentures	19,237	12,141
Limited partnership capital commitment	962	962
Accrued Interest Payable	186	304
Commitments to extend credit
Off-balance-sheet financial instruments:
Notional Amount	313,907	225,400
Standby Letters of Credit
Off-balance-sheet financial instruments:
Notional Amount	6,727	6,690
Commercial lines of credit
Off-balance-sheet financial instruments:
Notional Amount	8,536	8,539
Fair Value, Inputs, Level 1
Financial Assets:
Cash and cash equivalents	47,949	61,818
Investment securities available for sale	2,102	1,809
Loans and leases, net	0	0
Collateral dependent impaired loans	0	0
Loans held-for-sale	789	210
Cash surrender value of life insurance policies	0	0
Other investments	0	0
Investment in Limited Partnership	0	0
Accrued interest receivable	0	0
Financial Liabilities:
Noninterest-bearing	342,048	352,597
Interest-bearing	0	0
Fed Funds Purchased and Repurchase Agreements	0	0
Short-term borrowings	0	0
Long-term borrowings	0	0
Subordinated debentures	0	0
Limited partnership capital commitment	0	0
Accrued Interest Payable	0	0
Fair Value, Inputs, Level 2
Financial Assets:
Cash and cash equivalents	0	0
Investment securities available for sale	396,653	378,379
Loans and leases, net	839,394	873,309
Collateral dependent impaired loans	25,520	27,449
Loans held-for-sale	0	0
Cash surrender value of life insurance policies	38,600	38,007
Other investments	6,370	6,370
Investment in Limited Partnership	10,095	10,316
Accrued interest receivable	4,771	5,095
Financial Liabilities:
Noninterest-bearing	0	0
Interest-bearing	814,289	821,911
Fed Funds Purchased and Repurchase Agreements	2,673	1,419
Short-term borrowings	6,600	36,650
Long-term borrowings	0	5,038
Subordinated debentures	19,237	12,141
Limited partnership capital commitment	962	962
Accrued Interest Payable	186	304
Fair Value, Inputs, Level 3
Financial Assets:
Cash and cash equivalents	0	0
Investment securities available for sale	0	0
Loans and leases, net	0	0
Collateral dependent impaired loans	0	0
Loans held-for-sale	0	0
Cash surrender value of life insurance policies	0	0
Other investments	0	0
Investment in Limited Partnership	0	0
Accrued interest receivable	0	0
Financial Liabilities:
Noninterest-bearing	0	0
Interest-bearing	0	0
Fed Funds Purchased and Repurchase Agreements	0	0
Short-term borrowings	0	0
Long-term borrowings	0	0
Subordinated debentures	0	0
Limited partnership capital commitment	0	0
Accrued Interest Payable	0	0
Carrying Amount
Financial Assets:
Cash and cash equivalents	47,949	61,818
Investment securities available for sale	398,755	380,188
Loans and leases, net	789,709	839,629
Collateral dependent impaired loans	25,520	27,449
Loans held-for-sale	789	210
Cash surrender value of life insurance policies	38,600	38,007
Other investments	6,370	6,370
Investment in Limited Partnership	10,095	10,316
Accrued interest receivable	4,771	5,095
Financial Liabilities:
Noninterest-bearing	342,048	352,597
Interest-bearing	813,886	821,437
Fed Funds Purchased and Repurchase Agreements	2,673	1,419
Short-term borrowings	6,600	36,650
Long-term borrowings	0	5,000
Subordinated debentures	30,928	30,928
Limited partnership capital commitment	962	962
Accrued Interest Payable	$ 186	$ 304

X

- Definition

Interest Bearing Deposit Liabilities, Fair Value Disclosure

+ References

No definition available.

+ Details

Name:	bsrr_InterestBearingDepositLiabilitiesFairValueDisclosure
Namespace Prefix:	bsrr_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Interest Payable, Fair Value Disclosure

+ References

No definition available.

+ Details

Name:	bsrr_InterestPayableFairValueDisclosure
Namespace Prefix:	bsrr_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Interest Receivable, Fair Value Disclosure

+ References

No definition available.

+ Details

Name:	bsrr_InterestReceivableFairValueDisclosure
Namespace Prefix:	bsrr_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Investment in Limited Partnership, at Fair Value

+ References

No definition available.

+ Details

Name:	bsrr_InvestmentInLimitedPartnershipAtFairValue
Namespace Prefix:	bsrr_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Loans And Leases Held For Investment.

+ References

No definition available.

+ Details

Name:	bsrr_LoansAndLeasesHeldForInvestment
Namespace Prefix:	bsrr_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Non Interest Bearing Deposit Liabilities, Fair Value Disclosure

+ References

No definition available.

+ Details

Name:	bsrr_NonInterestBearingDepositLiabilitiesFairValueDisclosure
Namespace Prefix:	bsrr_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Other Investments, Fair Value Disclosure

+ References

No definition available.

+ Details

Name:	bsrr_OtherInvestmentsFairValueDisclosure
Namespace Prefix:	bsrr_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Other Long Term Debt, Fair Value Disclosure

+ References

No definition available.

+ Details

Name:	bsrr_OtherLongTermDebtFairValueDisclosure
Namespace Prefix:	bsrr_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Aggregate notional amount specified by the derivative(s). Expressed as an absolute value.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 12

-Section 13

-Sentence Column B

+ Details

Name:	invest_DerivativeNotionalAmount
Namespace Prefix:	invest_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
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 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 Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 25

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=7534914&loc=d3e22054-111558



Reference 2: 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 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

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 includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Company may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 8

-Footnote 2

-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 95

-Paragraph 7, 8, 9, 10

-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

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016



Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7

-Footnote 1

-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.

+ Details

Name:	us-gaap_CashAndCashEquivalentsFairValueDisclosure
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 element represents the portion of a 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 the amount that could be realized under a life insurance contract or contracts owned by the Company as of the date of the statement of financial position. Such Company-owned life insurance policies are commonly known as corporate-owned life insurance (COLI) or bank-owned life insurance (BOLI).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Surrender Value

-URI http://asc.fasb.org/extlink&oid=6507153



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 88-5

-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 FASB Technical Bulletin (FTB)

-Number 85-4

-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.

+ Details

Name:	us-gaap_CashSurrenderValueFairValueDisclosure
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 commitments outstanding as of the balance sheet date which obligate or represent potential claims against the assets of the Company relating to, for example, the extension of credit. Further, commitments generally represent off balance sheet arrangements that obligate the entity to deliver assets or services or enter into another obligation in the future.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 17

-Article 9



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.25)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 25

-Article 5



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 7

+ Details

Name:	us-gaap_CommitmentsFairValueDisclosure
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
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 the amount that a bank with insufficient reserves at a Federal Reserve Bank borrows, at the federal funds rate, from another bank to meet its reserve requirements for that day and the amount of securities that an institution sells and agrees to repurchase at a specified date for a specified price, net of any reductions or offsets.

+ References

No definition available.

+ Details

Name:	us-gaap_FederalFundsPurchasedAndSecuritiesLoanedOrSoldUnderAgreementsToRepurchaseFairValueDisclosure
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Details

Name:	us-gaap_FinancialInstrumentsFinancialAssetsBalanceSheetGroupingsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_FinancialInstrumentsFinancialLiabilitiesBalanceSheetGroupingsAbstract
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 loans held-for-sale as presented on the statement of financial position which may include mortgage loans held-for-sale, finance receivables held-for-sale, or any other loans classified as held-for-sale which are due the Company as of the balance sheet date.

+ References

No definition available.

+ Details

Name:	us-gaap_LoansHeldForSaleFairValueDisclosure
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 loan receivable as presented on the statement of financial position which may include mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts, or any other loans which are due the Company as of the balance sheet date.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Glossary Loan

-URI http://asc.fasb.org/extlink&oid=6517073



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 114

-Paragraph 4

-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.

+ Details

Name:	us-gaap_LoansReceivableFairValueDisclosure
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The fair value amount of long-term debt 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.

+ References

No definition available.

+ Details

Name:	us-gaap_LongTermDebtFairValue
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Details

Name:	us-gaap_NotionalAmountOfDerivativesAbstract
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 the amount of short-term debt existing as of the balance sheet date.

+ References

No definition available.

+ Details

Name:	us-gaap_ShorttermDebtFairValue
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant