XML 112 R95.htm IDEA: XBRL DOCUMENT
v3.3.1.900

Fair Value Measurements - Summary of Gains and Losses (Realized and Unrealized) Relating to Level 3 Assets and Liabilities Included in Earnings (Detail) - USD ($) $ in Thousands | 4 Months Ended | 8 Months Ended | 12 Months Ended
--- | --- | --- | ---
Apr. 30, 2013 | Dec. 31, 2013 | Dec. 31, 2015 | Dec. 31, 2014
Successor [Member] | Variable Interest Entity [Member] |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |  |  |
Total gains or losses included in earnings for the period |  | $ (636,043) | $ (590,327) | $ 1,256,740
Fair Value Asset Or Liability Measured On Recurring Basis Change In Unrealized Gains Losses Still Held |  | (655,964) | (579,620) | 1,261,927
Predecessor [Member] | Variable Interest Entity [Member] |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |  |  |
Total gains or losses included in earnings for the period | $ 1,146,256 |  |  |
Fair Value Asset Or Liability Measured On Recurring Basis Change In Unrealized Gains Losses Still Held | 1,146,256 |  |  |
Net Investment Income [Member] | Successor [Member] |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |  |  |
Total gains or losses included in earnings for the period |  | 1,870 | 30,083 | 11,057
Fair Value Asset Or Liability Measured On Recurring Basis Change In Unrealized Gains Losses Still Held |  | 0 | 0 | 0
Net Investment Income [Member] | Predecessor [Member] |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |  |  |
Total gains or losses included in earnings for the period | (33) |  |  |
Fair Value Asset Or Liability Measured On Recurring Basis Change In Unrealized Gains Losses Still Held | 0 |  |  |
Realized Gains Or (Losses) and Other Settlements On Credit Derivative Contracts [Member] | Successor [Member] |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |  |  |
Total gains or losses included in earnings for the period |  | 9,778 | 2,785 | 3,043
Fair Value Asset Or Liability Measured On Recurring Basis Change In Unrealized Gains Losses Still Held |  | 0 | 0 | 0
Realized Gains Or (Losses) and Other Settlements On Credit Derivative Contracts [Member] | Predecessor [Member] |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |  |  |
Total gains or losses included in earnings for the period | 3,444 |  |  |
Fair Value Asset Or Liability Measured On Recurring Basis Change In Unrealized Gains Losses Still Held | 0 |  |  |
Unrealized Gains Or (Losses) On Credit Derivative Contracts [Member] | Successor [Member] |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |  |  |
Total gains or losses included in earnings for the period |  | 183,091 | 38,916 | 20,863
Fair Value Asset Or Liability Measured On Recurring Basis Change In Unrealized Gains Losses Still Held |  | 66,639 | (850) | 15,789
Unrealized Gains Or (Losses) On Credit Derivative Contracts [Member] | Predecessor [Member] |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |  |  |
Total gains or losses included in earnings for the period | (63,828) |  |  |
Fair Value Asset Or Liability Measured On Recurring Basis Change In Unrealized Gains Losses Still Held | (63,840) |  |  |
Interest Rate Swap [Member] | Successor [Member] |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |  |  |
Total gains or losses included in earnings for the period |  | 24,797 | (25,130) | (69,298)
Fair Value Asset Or Liability Measured On Recurring Basis Change In Unrealized Gains Losses Still Held |  | 24,797 | (25,130) | (69,298)
Interest Rate Swap [Member] | Predecessor [Member] |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |  |  |
Total gains or losses included in earnings for the period | (28,162) |  |  |
Fair Value Asset Or Liability Measured On Recurring Basis Change In Unrealized Gains Losses Still Held | (28,162) |  |  |
Other Income or (Loss) [Member] | Successor [Member] |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |  |  |
Total gains or losses included in earnings for the period |  | (677) | (1,635) | (1,348)
Fair Value Asset Or Liability Measured On Recurring Basis Change In Unrealized Gains Losses Still Held |  | $ (677) | $ (1,635) | $ (1,348)
Other Income or (Loss) [Member] | Predecessor [Member] |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |  |  |
Total gains or losses included in earnings for the period | (496) |  |  |
Fair Value Asset Or Liability Measured On Recurring Basis Change In Unrealized Gains Losses Still Held | $ (496) |  |  |

X
- Definition The amount of gains or losses included in earnings attributable to unrealized gains or losses on financial instruments measured on a recurring basis using unobservable inputs that are still held at the reporting date. + References No definition available. + Details
Name: | ambc_FairValueAssetOrLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainsLossesStillHeld
Namespace Prefix: | ambc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition This item represents the amount of the total realized and unrealized gains or losses for the period which are included in the statement of income (or changes in net assets); the fair value of which assets and liabilities was or is measured on a recurring basis using significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisGainLossIncludedInEarnings
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of gain (loss) recognized in the income statement for financial instrument classified as an asset measured using unobservable inputs that reflect the entity's own assumption about the assumptions market participants would use in pricing. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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

X
- Details
Name: | us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis=us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_InvestmentIncomeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=ambc_RealizedGainsOrLossesAndOtherSettlementsOnCreditDerivativeContractsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=ambc_UnrealizedGainsOrLossesOnCreditDerivativeContractsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_InterestRateSwapMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_OtherIncomeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |