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Investments (Tables) | 9 Months Ended
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Sep. 30, 2012
Summary of Amortized Cost and Estimated Fair Value of Investments, Excluding VIE Investments | The amortized cost and estimated fair value of investments, excluding VIE investments, at September 30, 2012 and December 31, 2011 were as follows:
|  | Amortized Cost |  |  | Gross Unrealized Gains |  |  | Gross Unrealized Losses |  |  | Estimated Fair Value |  |  | Non-credit other- than-temporary Impairments(1) |
September 30, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Municipal obligations |  | $ | 1,680,404 |  |  | $ | 181,472 |  |  | $ | 102 |  |  | $ | 1,861,774 |  |  | $ | — |
Corporate obligations |  |  | 1,039,248 |  |  |  | 92,706 |  |  |  | 9,870 |  |  |  | 1,122,084 |  |  |  | — |
Foreign obligations |  |  | 66,947 |  |  |  | 3,448 |  |  |  | — |  |  |  | 70,395 |  |  |  | — |
U.S. government obligations |  |  | 110,945 |  |  |  | 1,071 |  |  |  | 430 |  |  |  | 111,586 |  |  |  | — |
U.S. agency obligations |  |  | 79,999 |  |  |  | 4,024 |  |  |  | — |  |  |  | 84,023 |  |  |  | — |
Residential mortgage-backed securities |  |  | 1,144,258 |  |  |  | 301,074 |  |  |  | 36,306 |  |  |  | 1,409,026 |  |  |  | 9,463 |
Collateralized debt obligations |  |  | 36,814 |  |  |  | 873 |  |  |  | 878 |  |  |  | 36,809 |  |  |  | — |
Other asset-backed securities |  |  | 729,069 |  |  |  | 63,672 |  |  |  | 47,748 |  |  |  | 744,993 |  |  |  | — |
|  |  | 4,887,684 |  |  |  | 648,340 |  |  |  | 95,334 |  |  |  | 5,440,690 |  |  |  | 9,463 |
Short-term |  |  | 713,137 |  |  |  | 330 |  |  |  | — |  |  |  | 713,467 |  |  |  | — |
Other |  |  | 100 |  |  |  | — |  |  |  | — |  |  |  | 100 |  |  |  | — |
|  |  | 5,600,921 |  |  |  | 648,670 |  |  |  | 95,334 |  |  |  | 6,154,257 |  |  |  | 9,463 |
Fixed income securities pledged as collateral: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. government obligations |  |  | 285,284 |  |  |  | 581 |  |  |  | 5 |  |  |  | 285,860 |  |  |  | — |
Residential mortgage-backed securities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total collateralized investments |  |  | 285,284 |  |  |  | 581 |  |  |  | 5 |  |  |  | 285,860 |  |  |  | — |
Total investments |  | $ | 5,886,205 |  |  | $ | 649,251 |  |  | $ | 95,339 |  |  | $ | 6,440,117 |  |  | $ | 9,463 |
December 31, 2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Municipal obligations |  | $ | 1,858,493 |  |  | $ | 144,989 |  |  | $ | 483 |  |  | $ | 2,002,999 |  |  | $ | — |
Corporate obligations |  |  | 1,087,629 |  |  |  | 63,074 |  |  |  | 23,203 |  |  |  | 1,127,500 |  |  |  | — |
Foreign obligations |  |  | 89,951 |  |  |  | 4,844 |  |  |  | — |  |  |  | 94,795 |  |  |  | — |
U.S. government obligations |  |  | 107,717 |  |  |  | 3,847 |  |  |  | 2 |  |  |  | 111,562 |  |  |  | — |
U.S. agency obligations |  |  | 80,960 |  |  |  | 5,911 |  |  |  | — |  |  |  | 86,871 |  |  |  | — |
Residential mortgage-backed securities |  |  | 1,119,517 |  |  |  | 350,816 |  |  |  | 57,816 |  |  |  | 1,412,517 |  |  |  | 20,907 |
Collateralized debt obligations |  |  | 48,686 |  |  |  | 142 |  |  |  | 2,591 |  |  |  | 46,237 |  |  |  | — |
Other asset-backed securities |  |  | 953,944 |  |  |  | 53,965 |  |  |  | 60,101 |  |  |  | 947,808 |  |  |  | — |
|  |  | 5,346,897 |  |  |  | 627,588 |  |  |  | 144,196 |  |  |  | 5,830,289 |  |  |  | 20,907 |
Short-term |  |  | 783,015 |  |  |  | 57 |  |  |  | 1 |  |  |  | 783,071 |  |  |  | — |
Other |  |  | 100 |  |  |  | — |  |  |  | — |  |  |  | 100 |  |  |  | — |
|  |  | 6,130,012 |  |  |  | 627,645 |  |  |  | 144,197 |  |  |  | 6,613,460 |  |  |  | 20,907 |
Fixed income securities pledged as collateral: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. government obligations |  |  | 259,401 |  |  |  | 1,525 |  |  |  | 124 |  |  |  | 260,802 |  |  |  | — |
Residential mortgage-backed securities |  |  | 2,557 |  |  |  | 171 |  |  |  | — |  |  |  | 2,728 |  |  |  | — |
Total collateralized investments |  |  | 261,958 |  |  |  | 1,696 |  |  |  | 124 |  |  |  | 263,530 |  |  |  | — |
Total investments |  | $ | 6,391,970 |  |  | $ | 629,341 |  |  | $ | 144,321 |  |  | $ | 6,876,990 |  |  | $ | 20,907 |
(1) | Represents the amount of non-credit other-than-temporary impairment losses remaining in accumulated other comprehensive income on securities that also had a credit impairment. These losses are included in gross unrealized losses as of September 30, 2012 and December 31, 2011.
Summary of Amortized Cost and Estimated Fair Value of Investments Excluding VIE Investments by Contractual Maturity | The amortized cost and estimated fair value of investments, excluding VIE investments, at September 30, 2012, by contractual maturity, were as follows:
|  | Amortized Cost |  |  | Estimated Fair Value |
Due in one year or less |  | $ | 896,968 |  |  | $ | 899,698 |
Due after one year through five years |  |  | 881,664 |  |  |  | 933,801 |
Due after five years through ten years |  |  | 1,099,250 |  |  |  | 1,214,631 |
Due after ten years |  |  | 1,098,182 |  |  |  | 1,201,159 |
|  |  | 3,976,064 |  |  |  | 4,249,289 |
Residential mortgage-backed securities |  |  | 1,144,258 |  |  |  | 1,409,026 |
Collateralized debt obligations |  |  | 36,814 |  |  |  | 36,809 |
Other asset-backed securities |  |  | 729,069 |  |  |  | 744,993 |
|  | $ | 5,886,205 |  |  | $ | 6,440,117 |
Summary of Gross Unrealized Losses and Fair Values of Ambac's Investments | The following table shows gross unrealized losses and fair values of Ambac’s investments, aggregated by investment category and length of time that the individual securities have been in a continuous unrealized loss position, at September 30, 2012 and December 31, 2011:
|  | Less Than 12 Months |  |  | 12 Months or More |  |  | Total |
|  | Fair Value |  |  | Gross Unrealized Loss |  |  | Fair Value |  |  | Gross Unrealized Loss |  |  | Fair Value |  |  | Gross Unrealized Loss |
September 30, 2012: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Municipal obligations |  | $ | 27,609 |  |  | $ | 65 |  |  | $ | 4,294 |  |  | $ | 37 |  |  | $ | 31,903 |  |  | $ | 102 |
Corporate obligations |  |  | 64,316 |  |  |  | 1,329 |  |  |  | 135,993 |  |  |  | 8,541 |  |  |  | 200,309 |  |  |  | 9,870 |
U.S. government obligations |  |  | 26,099 |  |  |  | 430 |  |  |  | 64,970 |  |  |  | 5 |  |  |  | 91,069 |  |  |  | 435 |
Residential mortgage-backed securities |  |  | 143,641 |  |  |  | 12,428 |  |  |  | 112,854 |  |  |  | 23,878 |  |  |  | 256,495 |  |  |  | 36,306 |
Collateralized debt obligations |  |  | 260 |  |  |  | 317 |  |  |  | 13,780 |  |  |  | 561 |  |  |  | 14,040 |  |  |  | 878 |
Other asset-backed securities |  |  | 10,016 |  |  |  | 3 |  |  |  | 191,042 |  |  |  | 47,745 |  |  |  | 201,058 |  |  |  | 47,748 |
|  |  | 271,941 |  |  |  | 14,572 |  |  |  | 522,933 |  |  |  | 80,767 |  |  |  | 794,874 |  |  |  | 95,339 |
Short-term |  |  | 2,523 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,523 |  |  |  | — |
Total temporarily impaired securities |  | $ | 274,464 |  |  | $ | 14,572 |  |  | $ | 522,933 |  |  | $ | 80,767 |  |  | $ | 797,397 |  |  | $ | 95,339 |
|  | Less Than 12 Months |  |  | 12 Months or More |  |  | Total |
|  | Fair Value |  |  | Gross Unrealized Loss |  |  | Fair Value |  |  | Gross Unrealized Loss |  |  | Fair Value |  |  | Gross Unrealized Loss |
December 31, 2011: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Municipal obligations |  | $ | 9,359 |  |  | $ | 309 |  |  | $ | 14,635 |  |  | $ | 174 |  |  | $ | 23,994 |  |  | $ | 483 |
Corporate obligations |  |  | 155,528 |  |  |  | 6,220 |  |  |  | 178,861 |  |  |  | 16,983 |  |  |  | 334,389 |  |  |  | 23,203 |
U.S. government obligations |  |  | 130,422 |  |  |  | 126 |  |  |  | — |  |  |  | — |  |  |  | 130,422 |  |  |  | 126 |
Residential mortgage-backed securities |  |  | 125,826 |  |  |  | 14,495 |  |  |  | 105,705 |  |  |  | 43,321 |  |  |  | 231,531 |  |  |  | 57,816 |
Collateralized debt obligations |  |  | 33,037 |  |  |  | 840 |  |  |  | 12,482 |  |  |  | 1,751 |  |  |  | 45,519 |  |  |  | 2,591 |
Other asset-backed securities |  |  | 181,792 |  |  |  | 8,319 |  |  |  | 204,855 |  |  |  | 51,782 |  |  |  | 386,647 |  |  |  | 60,101 |
|  |  | 635,964 |  |  |  | 30,309 |  |  |  | 516,538 |  |  |  | 114,011 |  |  |  | 1,152,502 |  |  |  | 144,320 |
Short-term |  |  | 5,773 |  |  |  | 1 |  |  |  | — |  |  |  | — |  |  |  | 5,773 |  |  |  | 1 |
Total temporarily impaired securities |  | $ | 641,737 |  |  | $ | 30,310 |  |  | $ | 516,538 |  |  | $ | 114,011 |  |  | $ | 1,158,275 |  |  | $ | 144,321 |
Summary of Amounts Included in Net Realized Gains (Losses) and Other-Than-Temporary Impairments | The following table details amounts included in net realized gains (losses) and other-than-temporary impairments included in earnings for the three and nine month periods ended September 30, 2012 and 2011:
|  | Three-months ended September 30, |  |  | Nine-months ended September 30, |
|  | 2012 |  |  | 2011 |  |  | 2012 |  |  | 2011 |
Gross realized gains on securities |  | $ | 3,492 |  |  | $ | 4,085 |  |  | $ | 71,997 |  |  | $ | 8,340 |
Gross realized losses on securities |  |  | (72 | ) |  |  | (495 | ) |  |  | (963 | ) |  |  | (4,844 | )
Foreign exchange gains (losses) |  |  | (258 | ) |  |  | 1,494 |  |  |  | (413 | ) |  |  | 1,510 |
Net realized gains excluding other-than-temporary impairments |  | $ | 3,162 |  |  | $ | 5,084 |  |  | $ | 70,621 |  |  | $ | 5,006 |
Net other-than-temporary impairments(1) |  | $ | (354 | ) |  | $ | (10,887 | ) |  | $ | (5,753 | ) |  | $ | (30,178 | )
(1) | Other-than-temporary impairments exclude impairment amounts recorded in other comprehensive income under ASC Paragraph 320-10-65-1, which comprise non-credit related amounts on securities that are credit impaired but which management does not intend to sell and it is not more likely than not that the company will be required to sell before recovery of the amortized cost basis.
Summary of Roll-forward of Ambac's Cumulative Credit Impairments that were Recognized in Earnings on Securities Held | The following table presents a roll-forward of Ambac’s cumulative credit impairments that were recognized in earnings on securities held as of September 30, 2012 and 2011:
|  | Credit Impairment |
|  | 2012 |  |  | 2011 |
Balance as of January 1 |  | $ | 201,317 |  |  | $ | 139,766 |
Additions for credit impairments recognized on: |  |  |  |  |  |  |  |
Securities not previously impaired |  |  | 820 |  |  |  | 27,123 |
Securities previously impaired |  |  | 4,933 |  |  |  | 3,055 |
Reductions for credit impairments previously recognized on: |  |  |  |  |  |  |  |
Securities that matured or were sold during the period |  |  | (24,007 | ) |  |  | — |
Balance as of September 30 |  | $ | 183,063 |  |  | $ | 169,944 |
Summary of Sources of Collateral Received and Various Investment Agreement in which Collateral Pledged | The following table presents (i) the sources of collateral either received from various counterparties where Ambac is permitted to sell or re-pledge or held directly in the investment portfolio and (ii) how that collateral was pledged to various investment agreements, derivative and repurchase agreement counterparties at September 30, 2012 and December 31, 2011:
|  | Fair Value of Cash and Underlying Securities |  |  | Fair Value of Cash and Securities Pledged to Investment and Repurchase Agreement Counterparties |  |  | Fair Value of Cash and Securities Pledged to Derivative Counterparties |
September 30, 2012: |  |  |  |  |  |  |  |  |  |  |  |
Sources of Collateral: |  |  |  |  |  |  |  |  |  |  |  |
Cash and securities pledged directly from the investment portfolio |  | $ | 735,229 |  |  | $ | 432,592 |  |  | $ | 302,637 |
Cash and securities pledged from derivative counterparties |  |  | — |  |  |  | — |  |  |  | — |
December 31, 2011: |  |  |  |  |  |  |  |  |  |  |  |
Sources of Collateral: |  |  |  |  |  |  |  |  |  |  |  |
Cash and securities pledged directly from the investment portfolio |  | $ | 874,987 |  |  | $ | 564,036 |  |  | $ | 310,951 |
Cash and securities pledged from derivative counterparties |  |  | — |  |  |  | — |  |  |  | — |

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- Definition Summary of the sources of collateral either received from various counterparties where the company can sell or re-pledge or held directly in the investment portfolio and how that collateral was pledged to various investment agreement, derivative and repurchase agreement counterparties. + References No definition available. + Details
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- Definition Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27198-111563 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 03-1 -Paragraph 21 -Subparagraph a, 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 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 320 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FAS115-1/124-1 -Paragraph 17 -Subparagraph a, 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 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27337-111563 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 115 -Paragraph 19, 20, 21 -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 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27161-111563 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 320 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62586-112803 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563 + Details
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- Definition Tabular disclosure of the amount of other than temporary impairment (OTTI) related to credit losses recognized in earnings including: (a) the beginning balance of the amount related to credit losses on debt securities held by the investor at the beginning of the period for which a portion of an OTTI was recognized in other comprehensive income; (b) additions for the amount related to the credit loss for which an OTTI was not previously recognized; (c) reductions for securities sold during the period (realized); (d) reductions for securities for which the amount previously recognized in other comprehensive income was recognized in earnings because the investor intends to sell the security or more likely than not will be required to sell the security before recovery of its amortized cost basis; (e) additional increases to the amount related to the credit loss for which an OTTI was previously recognized when the investor does not intend to sell the security and it is not more likely than not that the investor will be required to sell the security before recovery of its amortized cost basis; (f) reductions for increases in cash flows expected to be collected that are recognized over the remaining life of the security; and (g) the ending balance of the amount related to credit losses on debt securities held by the entity at the end of the period for which a portion of an OTTI was recognized in other comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27340-111563 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FAS115-1/124-1 -Paragraph 18B -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
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- Definition For all investments in an unrealized loss position, including those for which other-than-temporary impairments have not been recognized in earnings (including investments for which a portion of an other-than-temporary impairment has been recognized in other comprehensive income), a tabular disclosure of the aggregate related fair value of investments with unrealized losses and the aggregate amount of unrealized losses (that is, the amount by which amortized cost basis exceeds fair value). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563 + Details
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