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Income Taxes - Significant Portions of Deferred Tax Liabilities and Deferred Tax Assets (Detail) (USD $) In Thousands, unless otherwise specified | Jun. 30, 2013 Successor Ambac [Member] | Dec. 31, 2012 Predecessor Ambac [Member]
--- | --- | ---
Deferred tax liabilities: |  |
Insurance intangible | $ 567,564 |
Variable interest entities |  | 22,015
Deferred acquisition costs |  | 57,262
Unearned premiums and credit fees | 6,165 | 22,714
Unrealized gains on investments | 4,041 |
Other | 1,907 | 17,251
Total deferred tax liabilities | 579,677 | 119,242
Deferred tax assets: |  |
Variable interest entities | 59,710 |
Unrealized losses & impairments on investments |  | 12,605
Net operating loss and capital carryforward | 2,137,334 | 2,857,926
Loss reserves | 833,823 | 490,677
Compensation | 7,876 | 7,184
Other | 3,012 | 5,687
Sub-total deferred tax assets | 3,041,755 | 3,374,079
Valuation allowance | 2,463,642 | 3,256,423
Total deferred tax assets | 578,113 | 117,656
Net deferred tax liability | $ (1,564) | $ (1,586)

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