XML 53 R42.htm IDEA: XBRL DOCUMENT v3.8.0.1

Mortgage Servicing Rights (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Mortgage servicing rights capitalized and related amortization
Carrying amount, January 1	$ 8,422	$ 7,152
Mortgage servicing rights capitalized during the year	2,042	1,779
Mortgage servicing rights amortization during the year	(863)	(879)
Net change in valuation allowance	(40)	(1,165)
Carrying amount, September 30	9,560	6,887
Valuation allowance:
January 1	228	296
Increase/(reduction)	40	1,165
September 30	$ 268	$ 1,461

X

- Definition

Capitalized mortgage servicing rights Msrs.

+ References

No definition available.

+ Details

Name:	sbfg_CapitalizedMortgageServicingRightsMsrs
Namespace Prefix:	sbfg_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Mortgage servicing rights capitalized and related amortization.

+ References

No definition available.

+ Details

Name:	sbfg_MortgageServicingRightsCapitalizedAndAmortizationAbstract
Namespace Prefix:	sbfg_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The periodic amortization (in proportion to and over the period of estimated net servicing income or loss) of capitalized servicing rights, which contractually entitle the servicer to receive fees and ancillary revenues for performing billing, collection, disbursement and recordkeeping services in connection with a mortgage portfolio. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 860
-SubTopic 50
-Section 50
-Paragraph 4
-Subparagraph (a)(4)
-URI http://asc.fasb.org/extlink&oid=68078379&loc=d3e122739-111746

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=98514028&loc=d3e3602-108585

+ Details

Name:	us-gaap_AmortizationOfMortgageServicingRightsMSRs
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Fair value of an asset representing net future revenue from contractually specified servicing fees, late charges, and other ancillary revenues, in excess of future costs related to servicing arrangements.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 860
-SubTopic 50
-Section 50
-Paragraph 3
-Subparagraph (a)(1)
-URI http://asc.fasb.org/extlink&oid=68078379&loc=d3e122625-111746

+ Details

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

X

- Definition

Reflects the estimated amount of impairment as of the balance sheet date of recognized servicing assets that are being amortized in proportion to and over the period of estimated net servicing income or loss.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 860
-SubTopic 50
-Section 50
-Paragraph 4
-Subparagraph (e)(1)
-URI http://asc.fasb.org/extlink&oid=68078379&loc=d3e122739-111746

+ Details

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

X

- Definition

The net increase (decrease) in the valuation allowance for servicing assets subsequently measured using the amortization method.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 860
-SubTopic 50
-Section 50
-Paragraph 4
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=68078379&loc=d3e122739-111746

+ Details

Name:	us-gaap_ValuationAllowanceForImpairmentOfRecognizedServicingAssetsPeriodIncreaseDecrease
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	duration

X

- Definition

A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

+ References

No definition available.

+ Details

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

X

- Definition

Reduction in valuation allowance of servicing assets based on sales and disposals.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 860
-SubTopic 50
-Section 50
-Paragraph 4
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=68078379&loc=d3e122739-111746

+ Details

Name:	us-gaap_ValuationAllowanceForImpairmentOfRecognizedServicingAssetsSalesAndDisposals
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration