XML 35 R42.htm IDEA: XBRL DOCUMENT
v2.4.1.9

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, 2015 | Dec. 31, 2014 | Mar. 31, 2014
Insurance [Line Items] |  |  |
Percentage Premiums Receivable Related To Transactions With Non Investment Grade Internal Ratings | 32.00%ambc_PercentagePremiumsReceivableRelatedToTransactionsWithNonInvestmentGradeInternalRatings | 32.00%ambc_PercentagePremiumsReceivableRelatedToTransactionsWithNonInvestmentGradeInternalRatings |
Financial Guarantee Insurance Contracts, Premium Receivable [Roll Forward] |  |  |
Percentage Of Premiums Receivable Related To Non Investment Grade Rmbs Transactions | 7.00%ambc_PercentageOfPremiumsReceivableRelatedToNonInvestmentGradeRmbsTransactions | 7.00%ambc_PercentageOfPremiumsReceivableRelatedToNonInvestmentGradeRmbsTransactions |
Percentage Of Premiums Receivable Related To Student Loan Transactions | 7.00%ambc_PercentageOfPremiumsReceivableRelatedToStudentLoanTransactions | 8.00%ambc_PercentageOfPremiumsReceivableRelatedToStudentLoanTransactions |
Premiums Receivable, Allowance for Doubtful Accounts | $ 17,082 us-gaap_PremiumsReceivableAllowanceForDoubtfulAccounts | $ 17,780 us-gaap_PremiumsReceivableAllowanceForDoubtfulAccounts |
Premiums Past Due On Non Investment Grade Obligation | 500 ambc_PremiumsPastDueOnNonInvestmentGradeObligation |  |
Successor [Member] |  |  |
Financial Guarantee Insurance Contracts, Premium Receivable [Roll Forward] |  |  |
Beginning premium receivable | 1,000,607 us-gaap_FinancialGuaranteeInsuranceContractsPremiumReceivable / us-gaap_StatementScenarioAxis = us-gaap_SuccessorMember |  | 1,453,021 us-gaap_FinancialGuaranteeInsuranceContractsPremiumReceivable / us-gaap_StatementScenarioAxis = us-gaap_SuccessorMember
Premium receipts | (27,453)us-gaap_FinancialGuaranteeInsuranceContractsPremiumReceivablePremiumPaymentsReceived / us-gaap_StatementScenarioAxis = us-gaap_SuccessorMember |  | (33,128)us-gaap_FinancialGuaranteeInsuranceContractsPremiumReceivablePremiumPaymentsReceived / us-gaap_StatementScenarioAxis = us-gaap_SuccessorMember
Adjustments for changes in expected and contractual cash flows | (5,918)us-gaap_FinancialGuaranteeInsuranceContractsPremiumsReceivableAdjustmentChangeInPeriodOfContract / us-gaap_StatementScenarioAxis = us-gaap_SuccessorMember |  | (15,062)us-gaap_FinancialGuaranteeInsuranceContractsPremiumsReceivableAdjustmentChangeInPeriodOfContract / us-gaap_StatementScenarioAxis = us-gaap_SuccessorMember
Accretion of premium receivable discount | 6,282 us-gaap_FinancialGuaranteeInsuranceContractsPremiumsReceivableAdjustmentAccretionOfDiscountOnPremiumReceivable / us-gaap_StatementScenarioAxis = us-gaap_SuccessorMember |  | 10,370 us-gaap_FinancialGuaranteeInsuranceContractsPremiumsReceivableAdjustmentAccretionOfDiscountOnPremiumReceivable / us-gaap_StatementScenarioAxis = us-gaap_SuccessorMember
Uncollectable premiums | 698 us-gaap_AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease / us-gaap_StatementScenarioAxis = us-gaap_SuccessorMember |  | (1,074)us-gaap_AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease / us-gaap_StatementScenarioAxis = us-gaap_SuccessorMember
Other adjustments (including foreign exchange) | (22,217)us-gaap_FinancialGuaranteeInsuranceContractsPremiumsReceivableAdjustmentOtherAdjustments / us-gaap_StatementScenarioAxis = us-gaap_SuccessorMember |  | 3,987 us-gaap_FinancialGuaranteeInsuranceContractsPremiumsReceivableAdjustmentOtherAdjustments / us-gaap_StatementScenarioAxis = us-gaap_SuccessorMember
Ending premium receivable | $ 951,999 us-gaap_FinancialGuaranteeInsuranceContractsPremiumReceivable / us-gaap_StatementScenarioAxis = us-gaap_SuccessorMember |  | $ 1,418,114 us-gaap_FinancialGuaranteeInsuranceContractsPremiumReceivable / us-gaap_StatementScenarioAxis = us-gaap_SuccessorMember

X
- Details
Name: | ambc_InsuranceLineItems
Namespace Prefix: | ambc_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of financial guarantee premiums receivable related to RMBS insured transactions with non-investment grade internal ratings. + References No definition available. + Details
Name: | ambc_PercentageOfPremiumsReceivableRelatedToNonInvestmentGradeRmbsTransactions
Namespace Prefix: | ambc_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of financial guarantee premiums receivable related to Student Loan insured transactions with non-investment grade internal ratings. + References No definition available. + Details
Name: | ambc_PercentageOfPremiumsReceivableRelatedToStudentLoanTransactions
Namespace Prefix: | ambc_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of financial guarantee premiums receivable related to insured transactions with non-investment grade internal ratings. + References No definition available. + Details
Name: | ambc_PercentagePremiumsReceivableRelatedToTransactionsWithNonInvestmentGradeInternalRatings
Namespace Prefix: | ambc_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Past due premiums on policies insuring internally rated non-investment grade obligations. + References No definition available. + Details
Name: | ambc_PremiumsPastDueOnNonInvestmentGradeObligation
Namespace Prefix: | ambc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

X
- Definition The carrying value as of the balance sheet date of the estimated valuation allowance to reduce gross premiums receivable to net realizable value. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=35738203&loc=d3e5074-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.5) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 5 -Article 7 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 09 -Article 12 + Details
Name: | us-gaap_PremiumsReceivableAllowanceForDoubtfulAccounts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_StatementScenarioAxis=us-gaap_SuccessorMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |