XML 68 R54.htm IDEA: XBRL DOCUMENT
v3.22.2

Fair Value Measurements - Information about Valuation Inputs for Variable Interest Entity Assets and Liabilities Classified as Level 3 (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended |  |  |  |
--- | --- | --- | --- | --- | --- | ---
Jun. 30, 2022 | Jun. 30, 2021 | Jun. 30, 2022 | Jun. 30, 2021 | Mar. 31, 2022 | Dec. 31, 2021 | Mar. 31, 2021 | Dec. 31, 2020
Variable Interest Entity, Primary Beneficiary [Member] |  |  |  |  |  |  |  |
Fair Value Inputs, Liabilities, Quantitative Information [Line Items] (Deprecated 2018-01-31) |  |  |  |  |  |  |  |
Estimated Future Premium Payments Minimum Discounted Rate | 4.30% |  | 4.30% |  |  |  |  |
Estimated Future Premium Payments Maximum Discounted Rate | 7.10% |  | 7.10% |  |  |  |  |
Fair Value, Inputs, Level 3 [Member] |  |  |  |  |  |  |  |
Fair Value Inputs, Liabilities, Quantitative Information [Line Items] (Deprecated 2018-01-31) |  |  |  |  |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability | $ 4,795,000 | $ 6,273,000 | $ 4,795,000 | $ 6,273,000 | $ 5,738,000 | $ 6,199,000 | $ 6,194,000 | $ 6,376,000
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Gain Loss Included In Earnings | (460,000) | 164,000 | (664,000) | 18,000 |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Gain Loss Included In Other Comprehensive Income Loss | (395,000) | 14,000 | (572,000) | 63,000 |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Settlements | (88,000) | (98,000) | (168,000) | (185,000) |  |  |  |
Fair Value Asset Or Liability Measured On Recurring Basis Change In Unrealized Gains Losses Still Held |  |  | (664,000) | 18,000 |  |  |  |
Fair Value, Inputs, Level 3 [Member] | Investments [Member] |  |  |  |  |  |  |  |
Fair Value Inputs, Liabilities, Quantitative Information [Line Items] (Deprecated 2018-01-31) |  |  |  |  |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability | 81,000 | 80,000 | 81,000 | 80,000 | 86,000 | 91,000 | 76,000 | 78,000
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Gain Loss Included In Earnings | 0 | 0 | 1,000 | 1,000 |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Gain Loss Included In Other Comprehensive Income Loss | (5,000) | 4,000 | (10,000) | 3,000 |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Settlements | 0 | 0 | (1,000) | (1,000) |  |  |  |
Fair Value Asset Or Liability Measured On Recurring Basis Change In Unrealized Gains Losses Still Held |  |  | 1,000 | 1,000 |  |  |  |
Fair Value, Inputs, Level 3 [Member] | Other Assets [Member] |  |  |  |  |  |  |  |
Fair Value Inputs, Liabilities, Quantitative Information [Line Items] (Deprecated 2018-01-31) |  |  |  |  |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability | 0 | 0 | 0 | 0 | 0 | 0 | 1,000 | 1,000
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Gain Loss Included In Earnings | 0 | 0 | 0 | 0 |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Gain Loss Included In Other Comprehensive Income Loss |  |  | 0 | 0 |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Settlements |  | (1,000) | 0 | 1,000 |  |  |  |
Fair Value Asset Or Liability Measured On Recurring Basis Change In Unrealized Gains Losses Still Held |  |  | 0 | 0 |  |  |  |
Fair Value, Inputs, Level 3 [Member] | Derivative Financial Instruments, Liabilities [Member] |  |  |  |  |  |  |  |
Fair Value Inputs, Liabilities, Quantitative Information [Line Items] (Deprecated 2018-01-31) |  |  |  |  |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability | 38,000 | 74,000 | 38,000 | 74,000 |  | 70,000 |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Gain Loss Included In Earnings |  |  | (29,000) |  |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Gain Loss Included In Other Comprehensive Income Loss |  |  | 0 |  |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Settlements |  |  | (4,000) |  |  |  |  |
Fair Value Asset Or Liability Measured On Recurring Basis Change In Unrealized Gains Losses Still Held |  |  | (29,000) |  |  |  |  |
Fair Value, Inputs, Level 3 [Member] | Loans Receivable [Member] | Variable Interest Entity, Primary Beneficiary [Member] |  |  |  |  |  |  |  |
Fair Value Inputs, Liabilities, Quantitative Information [Line Items] (Deprecated 2018-01-31) |  |  |  |  |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability |  |  |  |  |  |  |  | 2,998,000
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Gain Loss Included In Earnings |  |  |  | 74,000 |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Gain Loss Included In Other Comprehensive Income Loss |  |  |  | 30,000 |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Settlements |  |  |  | (160,000) |  |  |  |
Fair Value Asset Or Liability Measured On Recurring Basis Change In Unrealized Gains Losses Still Held |  |  |  | 74,000 |  |  |  |
Fair Value, Inputs, Level 3 [Member] | Corporate Debt Securities [Member] | Variable Interest Entity, Primary Beneficiary [Member] |  |  |  |  |  |  |  |
Fair Value Inputs, Liabilities, Quantitative Information [Line Items] (Deprecated 2018-01-31) |  |  |  |  |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability |  |  |  |  |  |  |  | 3,215,000
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Gain Loss Included In Earnings |  |  |  | (50,000) |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Gain Loss Included In Other Comprehensive Income Loss |  |  |  | 31,000 |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Settlements |  |  |  | (19,000) |  |  |  |
Fair Value Asset Or Liability Measured On Recurring Basis Change In Unrealized Gains Losses Still Held |  |  |  | (50,000) |  |  |  |
Loan Origination Commitments [Member] | Fair Value, Inputs, Level 3 [Member] | Variable Interest Entity, Primary Beneficiary [Member] |  |  |  |  |  |  |  |
Fair Value Inputs, Liabilities, Quantitative Information [Line Items] (Deprecated 2018-01-31) |  |  |  |  |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability | 2,144,000 | 2,943,000 | 2,144,000 | 2,943,000 |  | 2,718,000 |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Gain Loss Included In Earnings |  |  | (178,000) |  |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Gain Loss Included In Other Comprehensive Income Loss |  |  | (251,000) |  |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Settlements |  |  | (145,000) |  |  |  |  |
Fair Value Asset Or Liability Measured On Recurring Basis Change In Unrealized Gains Losses Still Held |  |  | (178,000) |  |  |  |  |
Loan Origination Commitments [Member] | Fair Value, Inputs, Level 3 [Member] | Loans Receivable [Member] | Variable Interest Entity, Primary Beneficiary [Member] |  |  |  |  |  |  |  |
Fair Value Inputs, Liabilities, Quantitative Information [Line Items] (Deprecated 2018-01-31) |  |  |  |  |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability | 2,144,000 | 2,943,000 | 2,144,000 | 2,943,000 | 2,469,000 |  | 2,948,000 |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Gain Loss Included In Earnings | (83,000) | 65,000 |  |  |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Gain Loss Included In Other Comprehensive Income Loss | (174,000) | 5,000 |  |  |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Settlements | (68,000) | (76,000) |  |  |  |  |  |
Derivative Financial Instruments, Liabilities [Member] | Fair Value, Inputs, Level 3 [Member] |  |  |  |  |  |  |  |
Fair Value Inputs, Liabilities, Quantitative Information [Line Items] (Deprecated 2018-01-31) |  |  |  |  |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability |  |  |  |  |  |  |  | $ 84,000
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Gain Loss Included In Earnings |  |  |  | (6,000) |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Gain Loss Included In Other Comprehensive Income Loss |  |  |  | 0 |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Settlements |  |  |  | (4,000) |  |  |  |
Fair Value Asset Or Liability Measured On Recurring Basis Change In Unrealized Gains Losses Still Held |  |  |  | (6,000) |  |  |  |
Derivative Financial Instruments, Liabilities [Member] | Fair Value, Inputs, Level 3 [Member] | Derivative Financial Instruments, Liabilities [Member] |  |  |  |  |  |  |  |
Fair Value Inputs, Liabilities, Quantitative Information [Line Items] (Deprecated 2018-01-31) |  |  |  |  |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability | 38,000 | 74,000 | 38,000 | 74,000 | 52,000 |  | 65,000 |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Gain Loss Included In Earnings | (12,000) | 11,000 |  |  |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Settlements | (2,000) | (2,000) |  |  |  |  |  |
Investment Contracts [Member] | Fair Value, Inputs, Level 3 [Member] | Variable Interest Entity, Primary Beneficiary [Member] |  |  |  |  |  |  |  |
Fair Value Inputs, Liabilities, Quantitative Information [Line Items] (Deprecated 2018-01-31) |  |  |  |  |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability | 2,533,000 | 3,175,000 | 2,533,000 | 3,175,000 |  | $ 3,320,000 |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Gain Loss Included In Earnings |  |  | (458,000) |  |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Gain Loss Included In Other Comprehensive Income Loss |  |  | (311,000) |  |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Settlements |  |  | (18,000) |  |  |  |  |
Fair Value Asset Or Liability Measured On Recurring Basis Change In Unrealized Gains Losses Still Held |  |  | (458,000) |  |  |  |  |
Investment Contracts [Member] | Fair Value, Inputs, Level 3 [Member] | Corporate Debt Securities [Member] | Variable Interest Entity, Primary Beneficiary [Member] |  |  |  |  |  |  |  |
Fair Value Inputs, Liabilities, Quantitative Information [Line Items] (Deprecated 2018-01-31) |  |  |  |  |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability | 2,533,000 | 3,175,000 | $ 2,533,000 | $ 3,175,000 | $ 3,131,000 |  | $ 3,103,000 |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Gain Loss Included In Earnings | (365,000) | 87,000 |  |  |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Gain Loss Included In Other Comprehensive Income Loss | (215,000) | 5,000 |  |  |  |  |  |
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Or Liability Settlements | $ (18,000) | $ (19,000) |  |  |  |  |  |

X
- Definition Estimated Future Premium Payments Maximum Discounted Rate + References No definition available. + Details
Name: | ambc_EstimatedFuturePremiumPaymentsMaximumDiscountedRate
Namespace Prefix: | ambc_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Estimated Future Premium Payments Minimum Discounted Rate + References No definition available. + Details
Name: | ambc_EstimatedFuturePremiumPaymentsMinimumDiscountedRate
Namespace Prefix: | ambc_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

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 Fair value measurement with unobservable inputs reconciliation recurring basis asset or liability. + References No definition available. + Details
Name: | ambc_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetOrLiability
Namespace Prefix: | ambc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of gain or loss included in earnings arising from financial instruments measured on a recurring basis using unobservable inputs. + References No definition available. + Details
Name: | ambc_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetOrLiabilityGainLossIncludedInEarnings
Namespace Prefix: | ambc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of gain or loss included in other comprehensive income arising from financial instruments measured on a recurring basis using unobservable inputs. + References No definition available. + Details
Name: | ambc_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetOrLiabilityGainLossIncludedInOtherComprehensiveIncomeLoss
Namespace Prefix: | ambc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of settlements related to financial instruments measured on a recurring basis using unobservable inputs. + References No definition available. + Details
Name: | ambc_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetOrLiabilitySettlements
Namespace Prefix: | ambc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

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

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByAssetClassAxis=us-gaap_InvestmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByAssetClassAxis=us-gaap_OtherAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByAssetClassAxis=us-gaap_DerivativeFinancialInstrumentsLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByAssetClassAxis=us-gaap_LoansReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByAssetClassAxis=us-gaap_CorporateDebtSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByLiabilityClassAxis=us-gaap_LoanOriginationCommitmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByLiabilityClassAxis=us-gaap_DerivativeFinancialInstrumentsLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByLiabilityClassAxis=us-gaap_InvestmentContractsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |