XML 45 R44.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Financial Guarantee Insurance Contracts - Summary of Gross Premium Receivable Roll-Forward (Direct and Assumed Contracts) (Detail) (USD $) In Thousands, unless otherwise specified | 3 Months Ended
--- | ---
Mar. 31, 2014 Successor Ambac [Member] | Mar. 31, 2013 Predecessor Ambac [Member]
Financial Guarantee Insurance Contracts, Premium Receivable [Roll Forward] |  |
Beginning premium receivable | $ 1,453,021 | $ 1,620,621
Premium receipts | (33,128) | (35,115)
Adjustments for changes in expected life of homogeneous pools and actual changes to contractual cash flows | (15,062) | (14,524)
Accretion of premium receivable discount | 10,370 | 11,190
Uncollectible premiums | (1,074) | (201)
Other adjustments (including foreign exchange) | 3,987 | (38,873)
Ending premium receivable | $ 1,418,114 | $ 1,543,098

X
- Definition Amount of increase (decrease) in the allowance for doubtful accounts. + References No definition available. + Details
Name: | us-gaap_AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of the premium receivable for financial guarantee insurance contracts reported in the statement of financial position. This element primarily would consist of those financial guarantee insurance contracts which premiums are to be collected over the contract period, but may, on occasion, include premiums which are to be collected in full at inception, but which straddle a financial reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 310 -Section 50 -Paragraph 3 -Subparagraph (c)(1),(5) -URI http://asc.fasb.org/extlink&oid=6933075&loc=SL5748726-161290 + Details
Name: | us-gaap_FinancialGuaranteeInsuranceContractsPremiumReceivable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of premium payments received during the period for premiums receivable on financial guarantee insurance contracts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 310 -Section 50 -Paragraph 3 -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=6933075&loc=SL5748726-161290 + Details
Name: | us-gaap_FinancialGuaranteeInsuranceContractsPremiumReceivablePremiumPaymentsReceived
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_FinancialGuaranteeInsuranceContractsPremiumReceivableRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition This element represents the accretion of the discount for premiums receivable on financial guarantee insurance contracts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 310 -Section 50 -Paragraph 3 -Subparagraph (c)(4)(iii) -URI http://asc.fasb.org/extlink&oid=6933075&loc=SL5748726-161290 + Details
Name: | us-gaap_FinancialGuaranteeInsuranceContractsPremiumsReceivableAdjustmentAccretionOfDiscountOnPremiumReceivable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition This element represents adjustments to the premium receivable related to financial guarantee insurance contracts due to changes in the period of the contract. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 310 -Section 50 -Paragraph 3 -Subparagraph (c)(4)(i) -URI http://asc.fasb.org/extlink&oid=6933075&loc=SL5748726-161290 + Details
Name: | us-gaap_FinancialGuaranteeInsuranceContractsPremiumsReceivableAdjustmentChangeInPeriodOfContract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition This element represents other adjustments to premiums receivable on financial guarantee insurance contracts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 310 -Section 50 -Paragraph 3 -Subparagraph (c)(4)(iv) -URI http://asc.fasb.org/extlink&oid=6933075&loc=SL5748726-161290 + Details
Name: | us-gaap_FinancialGuaranteeInsuranceContractsPremiumsReceivableAdjustmentOtherAdjustments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration