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Comprehensive Income | 6 Months Ended
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Jun. 30, 2013
Equity [Abstract] |
Comprehensive Income | 5. COMPREHENSIVE INCOME The following tables detail the changes in the balances of each component of accumulated other comprehensive income for the affected periods:
|  | Unrealized Gains (Losses) on Available- for-Sale Securities (1) |  |  | Amortization of Postretirement Benefit (1) |  |  | Gain (Loss) on Foreign Currency Translation (1) |  |  | Total |
Successor Ambac |  | Two months ended June 30, 2013 |  |  | Two months ended June 30, 2013 |  |  | Two months ended June 30, 2013 |  |  | Two months ended June 30, 2013 |
Balance at May 1, 2013 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Other comprehensive income before reclassifications |  |  | (72,511 | ) |  |  | — |  |  |  | (12,524 | ) |  |  | (85,035 | )
Amounts reclassified from accumulated other comprehensive income |  |  | (18,472 | ) |  |  | — |  |  |  | — |  |  |  | (18,472 | )
Net current period other comprehensive income |  |  | (90,983 | ) |  |  | — |  |  |  | (12,524 | ) |  |  | (103,507 | )
Balance at June 30, 2013 |  | $ | (90,983 | ) |  | $ | — |  |  | $ | (12,524 | ) |  | $ | (103,507 | )
|  | Unrealized Gains (Losses) on Available- for-Sale Securities (1) |  |  | Amortization of Postretirement Benefit (1) |  |  | Gain (Loss) on Foreign Currency Translation (1) |  |  | Total |
Predecessor Ambac |  | One month ended April 30, 2013 |  |  | Four months ended April 30, 2013 |  |  | One month ended April 30, 2013 |  |  | Four months ended April 30, 2013 |  |  | One month ended April 30, 2013 |  |  | Four months ended April 30, 2013 |  |  | One month ended April 30, 2013 |  |  | Four months ended April 30, 2013 |
Beginning Balance |  | $ | 745,370 |  |  | $ | 651,272 |  |  | ($ | 5,052 | ) |  | ($ | 5,860 | ) |  | ($ | 20,247 | ) |  | ($ | 20,027 | ) |  | $ | 720,071 |  |  | $ | 625,385 |
Other comprehensive income before reclassifications |  |  | 88,516 |  |  |  | 188,696 |  |  |  | — |  |  |  | — |  |  |  | (437 | ) |  |  | (657 | ) |  |  | 88,079 |  |  |  | 188,039 |
Amounts reclassified from accumulated other comprehensive income |  |  | (7,267 | ) |  |  | (13,349 | ) |  |  | (623 | ) |  |  | 185 |  |  |  | — |  |  |  | — |  |  |  | (7,890 | ) |  |  | (13,164 | )
Elimination of Predecessor Ambac Shareholder Equity Accounts (2) |  |  | (826,619 | ) |  |  | (826,619 | ) |  |  | 5,675 |  |  |  | 5,675 |  |  |  | 20,684 |  |  |  | 20,684 |  |  |  | (800,260 | ) |  |  | (800,260 | )
Net current period other comprehensive income |  |  | (745,370 | ) |  |  | (651,272 | ) |  |  | 5,052 |  |  |  | 5,860 |  |  |  | 20,247 |  |  |  | 20,027 |  |  |  | (720,071 | ) |  |  | (625,385 | )
Balance at April 30, 2013 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
(1) | All amounts are net of tax and noncontrolling interest. Amounts in parentheses indicate debits.
(2) | See Note 2, Fresh Start Financial Statement Reporting, for additional information.
The following table details the significant amounts reclassed out of each component of accumulated other comprehensive income for the affected periods:
|  | Amount Reclassified from Accumulated Other Comprehensive Income (1) |  |  |
Details about Accumulated Other Comprehensive Income Components |  | Successor Ambac – Two months ended June 30, 2013 |  |  |  |  | Predecessor Ambac – One month ended April 30, 2013 |  |  | Predecessor Ambac – Four months ended April 30, 2013 |  |  | Affected Line Item in the Consolidated Statement of Total Comprehensive Income
Unrealized Gains (Losses) on Available-for-Sale Securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | $ | 18,472 |  |  |  |  | $ | 7,267 |  |  | $ | 13,349 |  |  | Net realized investment gains
|  |  | — |  |  |  |  |  | — |  |  |  | — |  |  | Tax (expense) benefit
|  | $ | 18,472 |  |  |  |  | $ | 7,267 |  |  | $ | 13,349 |  |  | Net of tax and noncontrolling interest (3)
Amortization of Postretirement Benefit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service cost |  | $ | — |  |  |  |  | $ | 92 |  |  | $ | (1,616 | ) |  | Underwriting and operating expenses (2)
Actuarial gains (losses) |  |  | — |  |  |  |  |  | (173 | ) |  |  | 727 |  |  | Underwriting and operating expenses (2)
|  |  | — |  |  |  |  |  | (81 | ) |  |  | (889 | ) |  | Total before tax
|  |  | — |  |  |  |  |  | (704 | ) |  |  | (704 | ) |  | Tax (expense) benefit
|  | $ | — |  |  |  |  | $ | 623 |  |  | $ | (185 | ) |  | Net of tax and noncontrolling interest (3)
Total reclassifications for the period |  | $ | 18,472 |  |  |  |  | $ | (7,890 | ) |  | $ | (13,164 | ) |  | Net of tax and noncontrolling interest (3)
(1) | Amounts in parentheses indicate debits to the Consolidated Statement of Comprehensive Income.
(2) | These accumulated other comprehensive income components are included in the computation of net periodic benefit cost.
(3) | Amount agrees with amount reported as reclassifications from AOCI in the disclosure about changes in AOCI balances.

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 130 -Paragraph 14-26 -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 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e681-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e637-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e689-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669619-108580 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e716-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e640-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e709-108580 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
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