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Comprehensive Income (Tables) | 9 Months Ended
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Sep. 30, 2013
Equity [Abstract] |
Schedule of Changes in Balances of Each Component of Accumulated Other 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) |  |  | Gain (Loss) on Foreign Currency Translation (1) |  |  | Total |
Successor Ambac |  | Three months ended September 30, 2013 |  |  | Five months ended September 30, 2013 |  |  | Three months ended September 30, 2013 |  |  | Five months ended September 30, 2013 |  |  | Three months ended September 30, 2013 |  |  | Five months ended September 30, 2013 |
Beginning Balance |  | $ | (90,983 | ) |  | $ | — |  |  | $ | (12,524 | ) |  | $ | — |  |  | $ | (103,507 | ) |  | $ | — |
Other comprehensive income before reclassifications |  |  | 4,316 |  |  |  | (70,195 | ) |  |  | 39,384 |  |  |  | 26,860 |  |  |  | 43,700 |  |  |  | (43,335 | )
Amounts reclassified from accumulated other comprehensive income |  |  | 49,561 |  |  |  | 33,089 |  |  |  | — |  |  |  | — |  |  |  | 49,561 |  |  |  | 33,089 |
Net current period other comprehensive income |  |  | 53,877 |  |  |  | (37,106 | ) |  |  | 39,384 |  |  |  | 26,860 |  |  |  | 93,261 |  |  |  | (10,246 | )
Balance at September 30, 2013 |  | $ | (37,106 | ) |  | $ | (37,106 | ) |  | $ | 26,860 |  |  | $ | 26,860 |  |  | $ | (10,246 | ) |  | $ | (10,246 | )
|  | Unrealized Gains (Losses) on Available- for-Sale Securities (1) |  |  | Amortization of Postretirement Benefit (1) |  |  | Gain (Loss) on Foreign Currency Translation (1) |  |  | Total |
Predecessor Ambac |  | Four months ended April 30, 2013 |  |  | Four months ended April 30, 2013 |  |  | Four months ended April 30, 2013 |  |  | Four months ended April 30, 2013 |
Beginning Balance |  | $ | 651,272 |  |  | $ | (5,860 | ) |  | $ | (20,027 | ) |  | $ | 625,385 |
Other comprehensive income before reclassifications |  |  | 188,212 |  |  |  | — |  |  |  | (657 | ) |  |  | 187,555 |
Amounts reclassified from accumulated other comprehensive income |  |  | (12,865 | ) |  |  | 185 |  |  |  | — |  |  |  | (12,680 | )
Elimination of Predecessor Ambac Shareholder Equity Accounts (2) |  |  | (826,619 | ) |  |  | 5,675 |  |  |  | 20,684 |  |  |  | (800,260 | )
Net current period other comprehensive income |  |  | (651,272 | ) |  |  | 5,860 |  |  |  | 20,027 |  |  |  | (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.
Schedule of Amounts Reclassed Out of Each Component of Accumulated Other Comprehensive Income | The following table details the significant amounts reclassed from 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 – Three months ended September 30, 2013 |  |  | Successor Ambac – Five months ended September 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 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | $ | (49,561 | ) |  | $ | (33,089 | ) |  |  |  | $ | 12,865 |  |  | Net realized investment gains
|  |  | — |  |  |  | — |  |  |  |  |  | — |  |  | Tax (expense) benefit
|  | $ | (49,561 | ) |  | $ | (33,089 | ) |  |  |  | $ | 12,865 |  |  | Net of tax and noncontrolling interest (3)
Amortization of Postretirement Benefit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service cost |  | $ | — |  |  | $ | — |  |  |  |  | $ | (1,616 | ) |  | Underwriting and operating expenses (2)
Actuarial gains (losses) |  |  | — |  |  |  | — |  |  |  |  |  | 727 |  |  | Underwriting and operating expenses (2)
|  |  | — |  |  |  | — |  |  |  |  |  | (889 | ) |  | Total before tax
|  |  | — |  |  |  | — |  |  |  |  |  | (704 | ) |  | Tax (expense) benefit
|  | $ | — |  |  | $ | — |  |  |  |  | $ | (185 | ) |  | Net of tax and noncontrolling interest (3)
Total reclassifications for the period |  | $ | 49,561 |  |  | $ | 33,089 |  |  |  |  | $ | (12,680 | ) |  | 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 Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=28358780&loc=SL7669686-108580 + Details
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