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Investments (Tables) | 6 Months Ended
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Jun. 30, 2013
Investments Debt And Equity Securities [Abstract] |
Summary of Amortized Cost and Estimated Fair Value of Available-for-Sale Investments, Excluding VIE Investments | The amortized cost and estimated fair value of available-for-sale investments, excluding VIE investments, at June 30, 2013 and December 31, 2012 were as follows:
|  | Amortized Cost |  |  | Gross Unrealized Gains |  |  | Gross Unrealized Losses |  |  | Estimated Fair Value |  |  | Non-credit other- than-temporary Impairments (1) |
Successor Ambac – June 30, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Municipal obligations |  | $ | 1,696,216 |  |  | $ | 77 |  |  | $ | 59,103 |  |  | $ | 1,637,190 |  |  | $ | — |
Corporate obligations |  |  | 1,008,545 |  |  |  | 479 |  |  |  | 26,437 |  |  |  | 982,587 |  |  |  | — |
Foreign obligations |  |  | 109,147 |  |  |  | 136 |  |  |  | 4,092 |  |  |  | 105,191 |  |  |  | — |
U.S. government obligations |  |  | 251,513 |  |  |  | 70 |  |  |  | 745 |  |  |  | 250,838 |  |  |  | — |
U.S. agency obligations |  |  | 53,390 |  |  |  | 4 |  |  |  | 148 |  |  |  | 53,246 |  |  |  | — |
Residential mortgage-backed securities |  |  | 1,500,052 |  |  |  | 44,050 |  |  |  | 23,426 |  |  |  | 1,520,676 |  |  |  | 8 |
Collateralized debt obligations |  |  | 47,645 |  |  |  | 151 |  |  |  | 178 |  |  |  | 47,618 |  |  |  | — |
Other asset-backed securities |  |  | 1,009,708 |  |  |  | 1,791 |  |  |  | 23,570 |  |  |  | 987,929 |  |  |  | — |
|  |  | 5,676,216 |  |  |  | 46,758 |  |  |  | 137,699 |  |  |  | 5,585,275 |  |  |  | 8 |
Short-term |  |  | 611,174 |  |  |  | 7 |  |  |  | 4 |  |  |  | 611,177 |  |  |  | — |
|  |  | 6,287,390 |  |  |  | 46,765 |  |  |  | 137,703 |  |  |  | 6,196,452 |  |  |  | 8 |
Fixed income securities pledged as collateral: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. government obligations |  |  | 164,340 |  |  |  | 1 |  |  |  | 46 |  |  |  | 164,295 |  |  |  | — |
Total collateralized investments |  |  | 164,340 |  |  |  | 1 |  |  |  | 46 |  |  |  | 164,295 |  |  |  | — |
Total available-for-sale investments |  | $ | 6,451,730 |  |  | $ | 46,766 |  |  | $ | 137,749 |  |  | $ | 6,360,747 |  |  | $ | 8 |
Predecessor Ambac – December 31, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Municipal obligations |  | $ | 1,662,124 |  |  | $ | 187,191 |  |  | $ | 383 |  |  | $ | 1,848,932 |  |  | $ | — |
Corporate obligations |  |  | 999,554 |  |  |  | 87,535 |  |  |  | 9,117 |  |  |  | 1,077,972 |  |  |  | — |
Foreign obligations |  |  | 67,347 |  |  |  | 2,765 |  |  |  | — |  |  |  | 70,112 |  |  |  | — |
U.S. government obligations |  |  | 127,037 |  |  |  | 872 |  |  |  | 626 |  |  |  | 127,283 |  |  |  | — |
U.S. agency obligations |  |  | 79,295 |  |  |  | 3,240 |  |  |  | — |  |  |  | 82,535 |  |  |  | — |
Residential mortgage-backed securities |  |  | 1,096,202 |  |  |  | 379,935 |  |  |  | 20,555 |  |  |  | 1,455,582 |  |  |  | 6,892 |
Collateralized debt obligations |  |  | 32,855 |  |  |  | 1,015 |  |  |  | 528 |  |  |  | 33,342 |  |  |  | — |
Other asset-backed securities |  |  | 687,410 |  |  |  | 65,733 |  |  |  | 46,506 |  |  |  | 706,637 |  |  |  | — |
|  |  | 4,751,824 |  |  |  | 728,286 |  |  |  | 77,715 |  |  |  | 5,402,395 |  |  |  | 6,892 |
Short-term |  |  | 661,219 |  |  |  | 439 |  |  |  | — |  |  |  | 661,658 |  |  |  | — |
|  |  | 5,413,043 |  |  |  | 728,725 |  |  |  | 77,715 |  |  |  | 6,064,053 |  |  |  | 6,892 |
Fixed income securities pledged as collateral: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. government obligations |  |  | 265,517 |  |  |  | 262 |  |  |  | — |  |  |  | 265,779 |  |  |  | — |
Total collateralized investments |  |  | 265,517 |  |  |  | 262 |  |  |  | — |  |  |  | 265,779 |  |  |  | — |
Total available-for-sale investments |  | $ | 5,678,560 |  |  | $ | 728,987 |  |  | $ | 77,715 |  |  | $ | 6,329,832 |  |  | $ | 6,892 |
(1) | Represents the amount of non-credit other-than-temporary impairment losses remaining in accumulated other comprehensive loss on securities that also had a credit impairment. These losses are included in gross unrealized losses as of June 30, 2013 and December 31, 2012.
Summary of Amortized Cost and Estimated Fair Value of Available-for-Sale Investments, Excluding VIE Investments Held by Successor Ambac, by Contractual Maturity | The amortized cost and estimated fair value of available-for-sale investments, excluding VIE investments held by Successor Ambac, at June 30, 2013, by contractual maturity, were as follows:
|  | Amortized Cost |  |  | Estimated Fair Value |
Due in one year or less |  | $ | 1,037,466 |  |  | $ | 1,037,376 |
Due after one year through five years |  |  | 834,750 |  |  |  | 823,355 |
Due after five years through ten years |  |  | 1,179,225 |  |  |  | 1,132,263 |
Due after ten years |  |  | 842,884 |  |  |  | 811,530 |
|  |  | 3,894,325 |  |  |  | 3,804,524 |
Residential mortgage-backed securities |  |  | 1,500,052 |  |  |  | 1,520,676 |
Collateralized debt obligations |  |  | 47,645 |  |  |  | 47,618 |
Other asset-backed securities |  |  | 1,009,708 |  |  |  | 987,929 |
|  | $ | 6,451,730 |  |  | $ | 6,360,747 |
Summary of Gross Unrealized Losses and Fair Values of Ambac's Available-for-Sale Investments | The following table shows gross unrealized losses and fair values of Ambac’s available-for-sale investments, aggregated by investment category and length of time that the individual securities have been in a continuous unrealized loss position, at June 30, 2013 and December 31, 2012:
|  | Less Than 12 Months (1) |
|  | Fair Value |  |  | Gross Unrealized Loss |
Successor Ambac – June 30, 2013: |  |  |  |  |  |  |  |
Fixed income securities: |  |  |  |  |  |  |  |
Municipal obligations |  | $ | 1,596,765 |  |  | $ | 59,103 |
Corporate obligations |  |  | 926,601 |  |  |  | 26,437 |
Foreign government obligations |  |  | 88,111 |  |  |  | 4,092 |
U.S. government obligations |  |  | 282,309 |  |  |  | 791 |
U.S. agency obligations |  |  | 48,957 |  |  |  | 148 |
Residential mortgage-backed securities |  |  | 640,736 |  |  |  | 23,426 |
Collateralized debt obligations |  |  | 18,823 |  |  |  | 178 |
Other asset-backed securities |  |  | 549,562 |  |  |  | 23,570 |
|  |  | 4,151,864 |  |  |  | 137,745 |
Short-term |  |  | 658 |  |  |  | 4 |
Total temporarily impaired securities |  | $ | 4,152,522 |  |  | $ | 137,749 |
(1) | As a result of the implementation of Fresh Start, amortized cost for available for sale securities were set to equal fair value on April 30, 2013. Accordingly, Successor Ambac does not have any gross unrealized losses that have been in a continuous unrealized loss position for greater than 12 months.
|  | Less Than 12 Months |  |  | 12 Months or More |  |  | Total |
|  | Fair Value |  |  | Gross Unrealized Loss |  |  | Fair Value |  |  | Gross Unrealized Loss |  |  | Fair Value |  |  | Gross Unrealized Loss |
Predecessor Ambac – December 31, 2012: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Municipal obligations |  | $ | 42,503 |  |  | $ | 354 |  |  | $ | 4,303 |  |  | $ | 29 |  |  | $ | 46,806 |  |  | $ | 383 |
Corporate obligations |  |  | 69,727 |  |  |  | 1,081 |  |  |  | 132,916 |  |  |  | 8,036 |  |  |  | 202,643 |  |  |  | 9,117 |
U.S. government obligations |  |  | 26,081 |  |  |  | 626 |  |  |  | — |  |  |  | — |  |  |  | 26,081 |  |  |  | 626 |
Residential mortgage-backed securities |  |  | 88,504 |  |  |  | 5,319 |  |  |  | 116,146 |  |  |  | 15,236 |  |  |  | 204,650 |  |  |  | 20,555 |
Collateralized debt obligations |  |  | 253 |  |  |  | 168 |  |  |  | 13,429 |  |  |  | 360 |  |  |  | 13,682 |  |  |  | 528 |
Other asset-backed securities |  |  | 180 |  |  |  | 3 |  |  |  | 188,832 |  |  |  | 46,503 |  |  |  | 189,012 |  |  |  | 46,506 |
|  |  | 227,248 |  |  |  | 7,551 |  |  |  | 455,626 |  |  |  | 70,164 |  |  |  | 682,874 |  |  |  | 77,715 |
Short-term |  |  | 1,194 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,194 |  |  |  | — |
Total temporarily impaired securities |  | $ | 228,442 |  |  | $ | 7,551 |  |  | $ | 455,626 |  |  | $ | 70,164 |  |  | $ | 684,068 |  |  | $ | 77,715 |
Summary of Amounts Included in Net Realized Gains and Other-Than-Temporary Impairments | The following table details amounts included in net realized gains and other-than-temporary impairments included in earnings for the affected periods:
|  | Successor Ambac – Period from May 1 through June 30, 2013 |  |  |  |  | Predecessor Ambac – Period from April 1 through April 30, 2013 |  |  | Predecessor Ambac – Three Months Ended June 30, 2012 |
Gross realized gains on securities |  | $ | 16,612 |  |  |  |  | $ | 5,870 |  |  | $ | 67,681 |
Gross realized losses on securities |  |  | (1,592 | ) |  |  |  |  | (2 | ) |  |  | (570 | )
Foreign exchange gains |  |  | 3,452 |  |  |  |  |  | 1,377 |  |  |  | (44 | )
Net realized gains |  | $ | 18,472 |  |  |  |  | $ | 7,245 |  |  | $ | 67,067 |
Net other-than-temporary impairments (1) |  | $ | (2,002 | ) |  |  |  | $ | (467 | ) |  | $ | (2,328 | )
|  | Successor Ambac – Period from May 1 through June 30, 2013 |  |  |  |  | Predecessor Ambac – Period from January 1 through April 30, 2013 |  |  | Predecessor Ambac – Six Months Ended June 30, 2012 |
Gross realized gains on securities |  | $ | 16,612 |  |  |  |  | $ | 47,448 |  |  | $ | 68,505 |
Gross realized losses on securities |  |  | (1,592 | ) |  |  |  |  | (320 | ) |  |  | (891 | )
Foreign exchange gains |  |  | 3,452 |  |  |  |  |  | 6,177 |  |  |  | (155 | )
Net realized gains |  | $ | 18,472 |  |  |  |  | $ | 53,305 |  |  | $ | 67,459 |
Net other-than-temporary impairments (1) |  | $ | (2,002 | ) |  |  |  | $ | (467 | ) |  | $ | (5,399 | )
(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 June 30, 2013 and 2012:
|  | Credit Impairment |
Successor Ambac: |  |  |  |
Balance as of May 1, 2013 |  | $ | — |
Additions for credit impairments recognized on: |  |  |  |
Securities not previously impaired |  |  | 2,002 |
Securities previously impaired |  |  | — |
Reductions for credit impairments previously recognized on: |  |  |  |
Securities that matured or were sold during the period |  |  | — |
Balance as of June 30, 2013 |  | $ | 2,002 |
Predecessor Ambac: |  |  |  |
Balance as of January 1, 2013 |  | $ | 183,300 |
Additions for credit impairments recognized on: |  |  |  |
Securities not previously impaired |  |  | 467 |
Securities previously impaired |  |  | — |
Reductions for credit impairments previously recognized on: |  |  |  |
Securities that matured or were sold during the period (1) |  |  | (183,767 | )
Balance as of April 30, 2013 |  | $ | — |
|  | Credit Impairment |
Predecessor Ambac: |  |  |  |
Balance as of January 1, 2012 |  | $ | 201,317 |
Additions for credit impairments recognized on: |  |  |  |
Securities not previously impaired |  |  | 466 |
Securities previously impaired |  |  | 4,933 |
Reductions for credit impairments previously recognized on: |  |  |  |
Securities that matured or were sold during the period |  |  | (24,007 | )
Balance as of June 30, 2012 |  | $ | 182,709 |
(1) | Includes reduction made in connection with Fresh Start, under which the cost basis of all invested assets have been set to fair value as of the Fresh Start Reporting Date of April 30, 2013. As described in Note 2, adopting Fresh Start results in a new reporting entity with no beginning retained earnings or accumulated deficit. Therefore cumulative credit impairments for Successor Ambac on May 1, 2013 are $0.
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 the collateral or collateral held directly in the investment portfolio and (ii) how that collateral was pledged to various investment agreement, derivative and repurchase agreement counterparties at June 30, 2013 and December 31, 2012:
|  | 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 |
Successor Ambac – June 30, 2013: |  |  |  |  |  |  |  |  |  |  |  |
Sources of Collateral: |  |  |  |  |  |  |  |  |  |  |  |
Cash and securities pledged directly from the investment portfolio |  | $ | 541,558 |  |  | $ | 377,263 |  |  | $ | 164,295 |
Cash and securities pledged from derivative counterparties |  |  | 1,673 |  |  |  | — |  |  |  | — |
Predecessor Ambac – December 31, 2012: |  |  |  |  |  |  |  |  |  |  |  |
Sources of Collateral: |  |  |  |  |  |  |  |  |  |  |  |
Cash and securities pledged directly from the investment portfolio |  | $ | 646,663 |  |  | $ | 375,412 |  |  | $ | 271,251 |
Cash and securities pledged from derivative counterparties |  |  | — |  |  |  | — |  |  |  | — |
Summary of Fair Value, Including Financial Guarantee, and Weighted-Average Underlying Rating, Excluding Financial Guarantee, of Insured Securities | The following table represents the fair value, including the value of the financial guarantee, and weighted-average underlying rating, excluding the financial guarantee, of the insured securities at June 30, 2013 and December 31, 2012, respectively:
|  | Municipal obligations |  |  | Corporate obligations |  |  | Mortgage and asset- backed securities |  |  | Short-term |  |  | Total |  |  | Weighted Average Underlying Rating (1) |
Successor Ambac – June 30, 2013: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ambac Assurance Corporation (2) |  | $ | 67,674 |  |  | $ | — |  |  | $ | 1,670,730 |  |  | $ | — |  |  | $ | 1,738,404 |  |  |  | CCC+ |
National Public Finance Guarantee Corporation |  |  | 641,183 |  |  |  | 42,781 |  |  |  | — |  |  |  | — |  |  |  | 683,964 |  |  |  | AA- |
Assured Guaranty Municipal Corporation |  |  | 433,185 |  |  |  | 168,105 |  |  |  | 2,868 |  |  |  | — |  |  |  | 604,158 |  |  |  | A |
MBIA Insurance Corporation |  |  | — |  |  |  | 18,486 |  |  |  | 547 |  |  |  | — |  |  |  | 19,033 |  |  |  | BBB- |
Assured Guaranty Corporation |  |  | — |  |  |  | — |  |  |  | 16,333 |  |  |  | — |  |  |  | 16,333 |  |  |  | D |
Financial Guarantee Insurance Corporation |  |  | — |  |  |  | — |  |  |  | 3,152 |  |  |  | — |  |  |  | 3,152 |  |  |  | D |
Total |  | $ | 1,142,042 |  |  | $ | 229,372 |  |  | $ | 1,693,630 |  |  | $ | — |  |  | $ | 3,065,044 |  |  |  | BB |
Predecessor Ambac – December 31, 2012: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ambac Assurance Corporation (2) |  | $ | 66,270 |  |  | $ | 4,717 |  |  | $ | 1,344,289 |  |  | $ | — |  |  | $ | 1,415,276 |  |  |  | B |
National Public Finance Guarantee Corporation |  |  | 720,904 |  |  |  | 43,010 |  |  |  | — |  |  |  | — |  |  |  | 763,914 |  |  |  | AA- |
Assured Guaranty Municipal Corporation |  |  | 448,241 |  |  |  | 169,245 |  |  |  | 4,923 |  |  |  | — |  |  |  | 622,409 |  |  |  | A |
MBIA Insurance Corporation |  |  | — |  |  |  | 19,733 |  |  |  | 2,143 |  |  |  | — |  |  |  | 21,876 |  |  |  | BBB- |
Assured Guaranty Corporation |  |  | — |  |  |  | — |  |  |  | 14,743 |  |  |  | — |  |  |  | 14,743 |  |  |  | D |
Financial Guarantee Insurance Corporation |  |  | 17,599 |  |  |  | — |  |  |  | 4,182 |  |  |  | — |  |  |  | 21,781 |  |  |  | A- |
Total |  | $ | 1,253,014 |  |  | $ | 236,705 |  |  | $ | 1,370,280 |  |  | $ | — |  |  | $ | 2,859,999 |  |  |  | BBB- |
(1) | Ratings are based on the lower of Standard & Poor’s or Moody’s rating. If unavailable, Ambac’s internal rating is used.
(2) | Includes securities insured by Ambac Assurance and Ambac UK.
Summary of Net Investment Income | Net investment income was comprised of the following for the affected periods:
|  | Successor Ambac – Period from May 1 through June 30, 2013 |  |  |  |  | Predecessor Ambac – Period from April 1 through April 30, 2013 |  |  | Predecessor Ambac – Three Months Ended June 30, 2012 |
Fixed income securities |  | $ | 30,431 |  |  |  |  | $ | 31,766 |  |  | $ | 94,467 |
Short-term investments |  |  | 162 |  |  |  |  |  | 82 |  |  |  | 444 |
Loans |  |  | 84 |  |  |  |  |  | 38 |  |  |  | 204 |
Investment expense |  |  | (1,096 | ) |  |  |  |  | (387 | ) |  |  | (1,279 | )
Securities available-for-sale and short-term |  |  | 29,581 |  |  |  |  |  | 31,499 |  |  |  | 93,836 |
Other investments |  |  | (3,015 | ) |  |  |  |  | 912 |  |  |  | — |
Total net investment income |  | $ | 26,566 |  |  |  |  | $ | 32,411 |  |  | $ | 93,836 |
|  | Successor Ambac – Period from May 1 through June 30, 2013 |  |  |  |  | Predecessor Ambac – Period from January 1 through April 30, 2013 |  |  | Predecessor Ambac – Six Months Ended June 30, 2012 |
Fixed income securities |  | $ | 30,431 |  |  |  |  | $ | 118,097 |  |  | $ | 207,119 |
Short-term investments |  |  | 162 |  |  |  |  |  | 677 |  |  |  | 758 |
Loans |  |  | 84 |  |  |  |  |  | 146 |  |  |  | 420 |
Investment expense |  |  | (1,096 | ) |  |  |  |  | (1,809 | ) |  |  | (2,344 | )
Securities available-for-sale and short-term |  |  | 29,581 |  |  |  |  |  | 117,111 |  |  |  | 205,953 |
Other investments |  |  | (3,015 | ) |  |  |  |  | 369 |  |  |  | — |
Total net investment income |  | $ | 26,566 |  |  |  |  | $ | 117,480 |  |  | $ | 205,953 |

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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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