Net Income Per Share (Tables)

3 Months Ended

Mar. 31, 2014

Reconciliation of Common Shares Used for Basic and Diluted Earnings Per Share

The following table provides a reconciliation of the common shares used for basic earnings per share to the diluted shares used for diluted earnings per share:



	Successor Ambac		Predecessor Ambac
	Three months ended March 31, 2014		Three months ended March 31, 2013
Weighted average number of common shares used for basic earnings per share	45,042,823		302,469,516
Effect of potential dilutive shares:
Warrants	1,998,028		—
Stock options	4,891		—
Restricted stock units	—		109,738
Weighted average number of common shares and potential dilutive shares used for diluted earnings per share	$	47,045,742	$	302,579,254
Anti-dilutive shares excluded from the above reconciliation:
Warrants	—		—
Stock options	—		480,350
Restricted stock units	1,599		—