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Investments (Tables) | 6 Months Ended
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Jun. 30, 2018
Investments, Debt and Equity Securities [Abstract] |
Summary of Amortized Cost and Estimated Fair Value of Available-for-Sale Investments, Excluding VIE Investments | The amortized cost and estimated fair value of available-for-sale investments, excluding VIE investments, at June 30, 2018 and December 31, 2017 were as follows:
|  | Amortized Cost |  | Gross Unrealized Gains |  | Gross Unrealized Losses |  | Estimated Fair Value |  | Non-credit Other-than temporary Impairments (1)
June 30, 2018: |  |  |  |  |  |  |  |  |  |
Fixed income securities: |  |  |  |  |  |  |  |  |  |
Municipal obligations |  | $ | 862,256 |  |  | $ | 38,667 |  |  | $ | 1,801 |  |  | $ | 899,122 |  |  | $ | — |
Corporate obligations (2) |  | 1,354,633 |  |  | 15,508 |  |  | 19,354 |  |  | 1,350,787 |  |  | — |
Foreign obligations |  | 25,347 |  |  | 269 |  |  | 174 |  |  | 25,442 |  |  | — |
U.S. government obligations |  | 83,579 |  |  | 629 |  |  | 1,795 |  |  | 82,413 |  |  |  |
Residential mortgage-backed securities |  | 460,252 |  |  | 59,441 |  |  | 7,384 |  |  | 512,309 |  |  | 7,306 |
Collateralized debt obligations |  | 65,255 |  |  | 202 |  |  | — |  |  | 65,457 |  |  | — |
Other asset-backed securities |  | 503,901 |  |  | 79,686 |  |  | 4,190 |  |  | 579,397 |  |  | — |
|  | 3,355,223 |  |  | 194,402 |  |  | 34,698 |  |  | 3,514,927 |  |  | 7,306 |
Short-term |  | 393,516 |  |  | 6 |  |  | 75 |  |  | 393,447 |  |  | — |
|  | 3,748,739 |  |  | 194,408 |  |  | 34,773 |  |  | 3,908,374 |  |  | 7,306 |
Fixed income securities pledged as collateral: |  |  |  |  |  |  |  |  |  |
U.S. government obligations |  | 84,641 |  |  | — |  |  | — |  |  | 84,641 |  |  | — |
Total collateralized investments |  | 84,641 |  |  | — |  |  | — |  |  | 84,641 |  |  | — |
Total available-for-sale investments |  | $ | 3,833,380 |  |  | $ | 194,408 |  |  | $ | 34,773 |  |  | $ | 3,993,015 |  |  | $ | 7,306 |
December 31, 2017: |  |  |  |  |  |  |  |  |  |
Fixed income securities: |  |  |  |  |  |  |  |  |  |
Municipal obligations |  | $ | 845,778 |  |  | $ | 3,456 |  |  | $ | 69,400 |  |  | $ | 779,834 |  |  | $ | — |
Corporate obligations |  | 858,774 |  |  | 6,772 |  |  | 5,471 |  |  | 860,075 |  |  | — |
Foreign obligations |  | 26,245 |  |  | 409 |  |  | 111 |  |  | 26,543 |  |  | — |
U.S. government obligations |  | 86,900 |  |  | 261 |  |  | 1,753 |  |  | 85,408 |  |  | — |
Residential mortgage-backed securities |  | 2,214,512 |  |  | 67,303 |  |  | 30,482 |  |  | 2,251,333 |  |  | 23,832 |
Collateralized debt obligations |  | 50,754 |  |  | 283 |  |  | — |  |  | 51,037 |  |  | — |
Other asset-backed securities |  | 531,660 |  |  | 66,899 |  |  | 617 |  |  | 597,942 |  |  | — |
|  | 4,614,623 |  |  | 145,383 |  |  | 107,834 |  |  | 4,652,172 |  |  | 23,832 |
Short-term |  | 557,476 |  |  | 3 |  |  | 209 |  |  | 557,270 |  |  | — |
|  | 5,172,099 |  |  | 145,386 |  |  | 108,043 |  |  | 5,209,442 |  |  | 23,832 |
Fixed income securities pledged as collateral: |  |  |  |  |  |  |  |  |  |
U.S. government obligations |  | 99,719 |  |  | — |  |  | — |  |  | 99,719 |  |  | — |
Total collateralized investments |  | 99,719 |  |  | — |  |  | — |  |  | 99,719 |  |  | — |
Total available-for-sale investments |  | $ | 5,271,818 |  |  | $ | 145,386 |  |  | $ | 108,043 |  |  | $ | 5,309,161 |  |  | $ | 23,832 |
(1) | Represents the amount of non-credit other-than-temporary impairment losses remaining in accumulated other comprehensive income on securities that also had a credit impairment. These losses are included in gross unrealized losses as of June 30, 2018 and December 31, 2017.
Summary of Amortized Cost and Estimated Fair Value of Available-for-Sale Investments, Excluding VIE Investments Held by Successor Ambac, by Contractual Maturity | The amortized cost and estimated fair value of available-for-sale investments, excluding VIE investments, at June 30, 2018, by contractual maturity, were as follows:
|  | Amortized Cost |  | Estimated Fair Value
Due in one year or less |  | $ | 528,764 |  |  | $ | 528,756 |
Due after one year through five years |  | 1,178,233 |  |  | 1,182,221 |
Due after five years through ten years |  | 292,286 |  |  | 285,711 |
Due after ten years |  | 804,689 |  |  | 839,164 |
|  | 2,803,972 |  |  | 2,835,852 |
Residential mortgage-backed securities |  | 460,252 |  |  | 512,309 |
Collateralized debt obligations |  | 65,255 |  |  | 65,457 |
Other asset-backed securities |  | 503,901 |  |  | 579,397 |
Total |  | $ | 3,833,380 |  |  | $ | 3,993,015 |
Summary of Gross Unrealized Losses and Fair Values of Ambac's Available-for-Sale Investments | The following table shows gross unrealized losses and fair values of Ambac’s available-for-sale investments, excluding VIE investments, aggregated by investment category and length of time that the individual securities have been in a continuous unrealized loss position, at June 30, 2018 and December 31, 2017:
|  | Less Than 12 Months |  | 12 Months or More |  | Total
|  | Fair Value |  | Gross Unrealized Loss |  | Fair Value |  | Gross Unrealized Loss |  | Fair Value |  | Gross Unrealized Loss
June 30, 2018: |  |  |  |  |  |  |  |  |  |  |  |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |  |
Municipal obligations |  | $ | 34,650 |  |  | $ | 244 |  |  | $ | 29,761 |  |  | $ | 1,557 |  |  | $ | 64,411 |  |  | $ | 1,801 |
Corporate obligations |  | 433,313 |  |  | 14,673 |  |  | 75,649 |  |  | 4,681 |  |  | 508,962 |  |  | 19,354 |
Foreign obligations |  | 13,201 |  |  | 134 |  |  | 1,631 |  |  | 40 |  |  | 14,832 |  |  | 174 |
U.S. government obligations |  | 65,033 |  |  | 1,714 |  |  | 3,914 |  |  | 81 |  |  | 68,947 |  |  | 1,795 |
Residential mortgage-backed securities |  | 7,107 |  |  | 394 |  |  | 76,481 |  |  | 6,990 |  |  | 83,588 |  |  | 7,384 |
Other asset-backed securities |  | 17,759 |  |  | 70 |  |  | 77,994 |  |  | 4,120 |  |  | 95,753 |  |  | 4,190 |
|  | 571,063 |  |  | 17,229 |  |  | 265,430 |  |  | 17,469 |  |  | 836,493 |  |  | 34,698 |
Short-term |  | 71,044 |  |  | 75 |  |  | — |  |  | — |  |  | 71,044 |  |  | 75 |
Total temporarily impaired securities |  | $ | 642,107 |  |  | $ | 17,304 |  |  | $ | 265,430 |  |  | $ | 17,469 |  |  | $ | 907,537 |  |  | $ | 34,773 |
|  | Less Than 12 Months |  | 12 Months or More |  | Total
|  | Fair Value |  | Gross Unrealized Loss |  | Fair Value |  | Gross Unrealized Loss |  | Fair Value |  | Gross Unrealized Loss
December 31, 2017: |  |  |  |  |  |  |  |  |  |  |  |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |  |
Municipal obligations |  | $ | 667,335 |  |  | $ | 68,578 |  |  | $ | 32,525 |  |  | $ | 822 |  |  | $ | 699,860 |  |  | $ | 69,400 |
Corporate obligations |  | 292,028 |  |  | 3,377 |  |  | 87,272 |  |  | 2,094 |  |  | 379,300 |  |  | 5,471 |
Foreign obligations |  | 8,122 |  |  | 81 |  |  | 1,700 |  |  | 30 |  |  | 9,822 |  |  | 111 |
U.S. government obligations |  | 74,188 |  |  | 1,653 |  |  | 5,525 |  |  | 100 |  |  | 79,713 |  |  | 1,753 |
Residential mortgage-backed securities |  | 668,524 |  |  | 12,524 |  |  | 418,617 |  |  | 17,958 |  |  | 1,087,141 |  |  | 30,482 |
Other asset-backed securities |  | 26,655 |  |  | 58 |  |  | 88,023 |  |  | 559 |  |  | 114,678 |  |  | 617 |
|  | 1,736,852 |  |  | 86,271 |  |  | 633,662 |  |  | 21,563 |  |  | 2,370,514 |  |  | 107,834 |
Short-term |  | 251,926 |  |  | 209 |  |  | — |  |  | — |  |  | 251,926 |  |  | 209 |
Total temporarily impaired securities |  | $ | 1,988,778 |  |  | $ | 86,480 |  |  | $ | 633,662 |  |  | $ | 21,563 |  |  | $ | 2,622,440 |  |  | $ | 108,043 |
Summary of Amounts Included in Net Realized (Losses) Gains and Other-Than-Temporary Impairments | The following table details amounts included in net realized gains (losses) and other-than-temporary impairments included in earnings for the affected periods:
|  | Three Months Ended June 30, |  | Six Months Ended June 30,
|  | 2018 |  | 2017 |  | 2018 |  | 2017
Gross realized gains on securities |  | $ | 41,974 |  |  | $ | 8,286 |  |  | $ | 53,028 |  |  | $ | 10,944 |
Gross realized losses on securities |  | (1,641 | ) |  | (1,757 | ) |  | (3,029 | ) |  | (11,228 | )
Net foreign exchange (losses) gains |  | 6,815 |  |  | (2,349 | ) |  | 2,011 |  |  | (432 | )
Net realized gains (losses) |  | $ | 47,148 |  |  | $ | 4,180 |  |  | $ | 52,010 |  |  | $ | (716 | )
Net other-than-temporary impairments (1) |  | $ | (1,014 | ) |  | $ | (1,763 | ) |  | $ | (1,313 | ) |  | $ | (5,705 | )
(1) | Other-than-temporary impairments exclude impairment amounts recorded in other comprehensive income under ASC Paragraph 320-10-65-1, which comprise non-credit related amounts on securities that are credit impaired but which management does not intend to sell and it is not more likely than not that Ambac will be required to sell before recovery of the amortized cost basis.
Summary of Roll-Forward of Ambac's Cumulative Credit Losses on Debt Securities for Which Portion of Other-than-Temporary Impairment was Recognized in Other Comprehensive Income | The following table presents a roll-forward of Ambac’s cumulative credit losses on debt securities held as of June 30, 2018 and 2017 for which a portion of an other-than-temporary impairment was recognized in other comprehensive income:
|  | Six Months Ended June 30,
|  | 2018 |  | 2017
Balance, beginning of period |  | $ | 67,085 |  |  | $ | 52,070 |
Additions for credit impairments recognized on: |  |  |  |
Securities not previously impaired |  | 226 |  |  | 307 |
Securities previously impaired |  | 98 |  |  | 1,985 |
Reductions for credit impairments previously recognized on: |  |  |  |
Securities that matured or were sold during the period |  | (28,677 | ) |  | — |
Balance, end of period |  | $ | 38,732 |  |  | $ | 54,362 |
Summary of Fair Value, Including Financial Guarantee, and Weighted-Average Underlying Rating, Excluding Financial Guarantee, of Insured Securities | The following table represents the fair value, including the value of the financial guarantee, and weighted-average underlying rating, excluding the financial guarantee, of the insured securities at June 30, 2018 and December 31, 2017, respectively:
|  | Municipal Obligations |  | Corporate Obligations (3) |  | Mortgage and Asset- backed Securities |  | Total |  | Weighted Average Underlying Rating (1)
June 30, 2018: |  |  |  |  |  |  |  |  |  |
Ambac Assurance Corporation (2) |  | $ | 831,333 |  |  | $ | 773,401 |  |  | $ | 979,134 |  |  | $ | 2,583,868 |  |  | BB-
National Public Finance Guarantee Corporation |  | 18,193 |  |  | — |  |  | — |  |  | 18,193 |  |  | BBB-
Assured Guaranty Municipal Corporation |  | 5,998 |  |  | — |  |  | — |  |  | 5,998 |  |  | BBB+
Total |  | $ | 855,524 |  |  | $ | 773,401 |  |  | $ | 979,134 |  |  | $ | 2,608,059 |  |  | BB-
December 31, 2017: |  |  |  |  |  |  |  |  |  |
Ambac Assurance Corporation (2) |  | $ | 706,715 |  |  | $ | 32,660 |  |  | $ | 2,702,887 |  |  | $ | 3,442,262 |  |  | CC
National Public Finance Guarantee Corporation |  | 20,733 |  |  | — |  |  | — |  |  | 20,733 |  |  | BBB-
Assured Guaranty Municipal Corporation |  | 5,998 |  |  | — |  |  | — |  |  | 5,998 |  |  | BBB+
Total |  | $ | 733,446 |  |  | $ | 32,660 |  |  | $ | 2,702,887 |  |  | $ | 3,468,993 |  |  | CC
(1) | Ratings are based on the lower of Standard & Poor’s or Moody’s rating. If unavailable, Ambac’s internal rating is used.
(2) | Includes corporate obligations and asset-backed securities with a fair value of $172,531 and $170,280 at June 30, 2018 and December 31, 2017, respectively, insured by Ambac UK.
Equity Method Investments [Table Text Block] | There are no unfunded commitments applicable to any of these investments for the periods disclosed.
|  | Fair Value |  |  |  |
Class of Funds |  | June 30, 2018 |  | December 31, 2017 |  | Redemption Frequency |  | Redemption Notice Period
Real estate properties (1) |  | $ | 33,297 |  |  | $ | 33,154 |  |  | quarterly |  | 10 business days
Diversified hedge fund strategies (2) |  | 31,417 |  |  | 53,054 |  |  | semi-monthly |  | 15 - 30 days
Interest rate products (3) (7) |  | 145,981 |  |  | 136,603 |  |  | daily, weekly or monthly |  | 0 - 30 days
Illiquid investments (4) |  | 67,214 |  |  | 67,787 |  |  | quarterly |  | 180 days
Insurance-linked investments (5) |  | 22,023 |  |  | 22,666 |  |  | quarterly |  | 90-120 days
Equity market investments (6) (7) |  | 56,967 |  |  | 53,675 |  |  | daily |  | 0 days
Total equity investments in pooled funds |  | $ | 356,899 |  |  | $ | 366,939 |  |  |  |  |
(1) | Investments consist of UK property to generate income and capital growth.
(2) | Investments seek diversified exposure to hedge fund core strategies to produce high risk-adjusted returns, with low long-term correlation to traditional markets and with targeted volatility levels. Funds may have the right to defer redemptions under certain circumstances.
(3) | This class of funds includes investments in a range of instruments including leveraged loans, CLOs, asset-backed securities and floating rate notes to generate income and capital appreciation. Funds with less frequent redemption periods limit redemptions to as little as 15% per period. Funds with a same day redemption notice period are redeemable only weekly, while funds that may be redeemed any business day have notice periods of 15-30 days.
(4) | This class seeks to obtain high long-term total return through investments with low liquidity and defined term, resulting in expected capital distributions to subscribers between 2020 and 2023. Redemptions were restricted prior to the expiration of the investment lock-up period in May 2018.
(5) | This class aims to provide returns from the insurance and reinsurance markets through investments in catastrophe bonds, life insurance and other insurance linked investments. Redemption periods are quarterly, subject to 90-day notice for January/July redemption dates and 120-day notice for April/October redemption dates with redemptions greater than 3.5% during the first five years following share issuance subject to redemption fees.
(6) | Investments represent a diversified exposure to global equity market returns through holdings of various regional market index funds.
(7) | Interest rate products include $2,866 at June 30, 2018 and $2,823 at December 31, 2017 and equity market investments include $56,967 at June 30, 2018 and $53,675 at December 31, 2017 that have readily determinable fair values priced through pricing vendors.
Summary of Net Investment Income | Net investment income was comprised of the following for the affected periods:
|  | Three Months Ended June 30, |  | Six Months Ended June 30,
|  | 2018 |  | 2017 |  | 2018 |  | 2017
Fixed income securities |  | $ | 60,499 |  |  | $ | 81,751 |  |  | $ | 169,848 |  |  | $ | 155,820 |
Short-term investments |  | 2,438 |  |  | 1,151 |  |  | 5,278 |  |  | 2,140 |
Loans |  | 179 |  |  | 85 |  |  | 367 |  |  | 174 |
Investment expense |  | (1,374 | ) |  | (2,044 | ) |  | (3,200 | ) |  | (4,041 | )
Securities available-for-sale and short-term |  | 61,742 |  |  | 80,943 |  |  | 172,293 |  |  | 154,093 |
Other investments |  | 4,920 |  |  | 4,217 |  |  | 4,609 |  |  | 12,626 |
Total net investment income |  | $ | 66,662 |  |  | $ | 85,160 |  |  | $ | 176,902 |  |  | $ | 166,719 |
Net investment income from Other investments primarily represents changes in fair value on securities classified as trading or under the fair value option plus income from Ambac's interests in an unconsolidated trust created in connection with its sale of Segregated Account junior surplus notes. The portion of net unrealized gains (losses) related to trading securities still held at the end of each period is as follows:
|  | Three Months Ended June 30, |  | Six Months Ended June 30,
|  | 2018 |  | 2017 |  | 2018 |  | 2017
Net gains (losses) recognized during the period on trading securities |  | $ | 3,632 |  |  | $ | 3,000 |  |  | $ | 2,053 |  |  | $ | 10,211 |
Less: net gains (losses) recognized during the reporting period on trading securities sold during the period |  | 344 |  |  | 2,070 |  |  | 1,325 |  |  | 3,698 |
Unrealized gains (losses) recognized during the reporting period on trading securities still held at the reporting date |  | $ | 3,288 |  |  | $ | 930 |  |  | $ | 728 |  |  | $ | 6,513 |

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- Definition Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 320 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=75019621&loc=d3e62557-112803 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27337-111563 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27198-111563 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 320 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=75019621&loc=d3e62586-112803 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27161-111563 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27357-111563 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27290-111563 + Details
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- Definition Tabular disclosure of the realized and unrealized gains and losses reported in the statement of income which have resulted from the sale and holding of marketable securities, respectively, as well as the sale or disposal of cost method investments. Such amounts would include realized gains and losses on the sale or disposal of trading, available-for-sale, and held-to-maturity securities, unrealized gains and losses on trading securities, unrealized gains and losses on available-for-sale and held-to-maturity securities transferred to the trading securities category, realized gains and losses on the sale or disposal of cost method investments, and losses recognized for other than temporary impairments (OTTI) of such investments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27357-111563 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 25 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=75030427&loc=d3e22054-111558 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27357-111563 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27405-111563 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27357-111563 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.M) -URI http://asc.fasb.org/extlink&oid=65877573&loc=d3e87990-122713 + Details
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- Definition Tabular disclosure of maturities of an entity's investments as well as any other information pertinent to the investments. + References No definition available. + Details
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- Definition Tabular disclosure of the amount of other than temporary impairment (OTTI) related to credit losses recognized in earnings including: (a) the beginning balance of the amount related to credit losses on debt securities held by the investor at the beginning of the period for which a portion of an OTTI was recognized in other comprehensive income; (b) additions for the amount related to the credit loss for which an OTTI was not previously recognized; (c) reductions for securities sold during the period (realized); (d) reductions for securities for which the amount previously recognized in other comprehensive income was recognized in earnings because the investor intends to sell the security or more likely than not will be required to sell the security before recovery of its amortized cost basis; (e) additional increases to the amount related to the credit loss for which an OTTI was previously recognized when the investor does not intend to sell the security and it is not more likely than not that the investor will be required to sell the security before recovery of its amortized cost basis; (f) reductions for increases in cash flows expected to be collected that are recognized over the remaining life of the security; and (g) the ending balance of the amount related to credit losses on debt securities held by the entity at the end of the period for which a portion of an OTTI was recognized in other comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27340-111563 + Details
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- Definition For all investments in an unrealized loss position, including those for which other-than-temporary impairments have not been recognized in earnings (including investments for which a portion of an other-than-temporary impairment has been recognized in other comprehensive income), a tabular disclosure of the aggregate related fair value of investments with unrealized losses and the aggregate amount of unrealized losses (that is, the amount by which amortized cost basis exceeds fair value). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27290-111563 + Details
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