COMMON STOCK

9 Months Ended

Sep. 30, 2012

COMMON STOCK [Abstract]

COMMON STOCK

12.   COMMON STOCK

On July 25, 2012, the Company's Board of Directors authorized the repurchase, from time to time, of up to $10 million of the Company's outstanding Class B common shares in open market, privately negotiated or block transactions at the discretion of Bel's management.  As of September 30, 2012, the Company had purchased and retired 89,991 Class B common shares at a cost of $1.7 million.