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B - INVESTMENT IN AFFILIATES (Tables) | 12 Months Ended
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Dec. 31, 2013
Investments in and Advances to Affiliates, Schedule of Investments [Abstract] |
Investment In and Advances to Affiliate | Investment in and advances to, equity in income of, and distributions received from, affiliates consist of the following:
December 31, 2013 |  |  | SBS |  | SBSFPC |  | TOTAL |
Investment and advances |  | $ | 7,832,000 |  | $ | 190,000 |  | $ | 8,022,000 |
Income (loss) from equity investees |  | $ | 94,000 |  | $ | (159,000 | ) | $ | (65,000 | )
Distributions |  | $ | 1,212,000 |  | $ | 6,000 |  | $ | 1,218,000 |
December 31, 2012 |  |  | SBS |  | SBSFPC |  | TOTAL |
Investment and advances |  | $ | 8,950,000 |  | $ | 354,000 |  | $ | 9,304,000 |
Income from equity investees |  | $ | 774,000 |  | $ | 32,000 |  | $ | 806,000 |
Distributions |  | $ | 95,000 |  | $ | 2,000 |  | $ | 97,000 |
December 31, 2011 |  |  | SBS |  | SBSFPC |  | TOTAL |
Income (loss) from equity investees |  | $ | 8,000 |  | $ | 21,000 |  | $ | 29,000 |
Distributions |  | $ | 1,185,000 |  | $ | — |  | $ | 1,185,000 |
Summarized financial data of affiliates | Summarized financial data of SBS is as follows:
|  | 2013 |  | 2012 |  | 2011 |
Total assets, including secured demand note of 1,200,000 in each year due from Siebert |  | $ | 22,999,000 |  | $ | 27,752,000 |  |  |  |
Total liabilities, including subordinated liabilities $1,200,000 in each year due to Siebert |  |  | 7,083,000 |  |  | 9,555,000 |  |  |  |
Total members’ capital |  |  | 15,916,000 |  |  | 18,197,000 |  |  |  |
Regulatory minimum net capital requirement |  |  | 250,000 |  |  | 250,000 |  |  |  |
Total revenue |  |  | 24,965,000 |  |  | 28,246,000 |  | $ | 26,441,000 |
Net income |  |  | 193,000 |  |  | 1,579,000 |  |  | 17,000 |
Summarized financial data of SBSFPC is as follows:
|  | 2013 |  | 2012 |  | 2011 |
Total assets |  | $ | 584,000 |  | $ | 167,841,000 |  |  |  |
Total liabilities |  |  | 15,000 |  |  | 166,775,000 |  |  |  |
Total members’ capital |  |  | 569,000 |  |  | 1,066,000 |  |  |  |
Total revenue |  |  | (222,000 | )* |  | 293,000 |  | $ | 610,000 |
Net (loss) income |  |  | (478,000 | ) |  | 98,000 |  |  | 61,000 |
*Negative balance was attributable to loss in derivative contracts.

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- Definition The entire disclosure for the information summarizing investments in and advances to majority-owned subsidiaries, other controlled companies, and other affiliates. It reflects specified information about ownership, financial results from, and financial position in such entities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 320 -Section S99 -Paragraph 6 -Subparagraph (SX 210.12-14) -URI http://asc.fasb.org/extlink&oid=6955306&loc=d3e611322-123010 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 14 -Article 12 + Details
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