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Comprehensive Income | 9 Months Ended
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Sep. 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) |  |  | 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.
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 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 Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e637-108580 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=28358780&loc=d3e681-108580 Reference 3: 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=27012166&loc=d3e187085-122770 Reference 4: 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=28358780&loc=d3e689-108580 Reference 5: 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=28358780&loc=SL7669619-108580 Reference 6: 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=28358780&loc=d3e640-108580 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=28358780&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 16 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e709-108580 Reference 9: 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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