Net Income Per Share (Tables)

9 Months Ended

Sep. 30, 2013

Earnings Per Share [Abstract]

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 and diluted earnings per share:

	Successor Ambac		Predecessor Ambac
	Three months ended September 30, 2013		Three months ended September 30, 2012
Weighted average number of common shares used for basic earnings per share		45,002,463		302,469,966
Effect of potential dilutive shares:
Warrants		1,352,412		—
Restricted stock units		—		112,310
Weighted average number of common shares and potential dilutive shares used for diluted earnings per share	$	46,354,875	$	302,582,276
Anti-dilutive shares excluded from the above reconciliation:
Warrants		—		—
Stock options		—		800,575
Restricted stock units		—		—

	Successor Ambac		Predecessor Ambac
	Five months ended September 30, 2013		Four months ended April 30, 2013		Nine months ended September 30, 2012
Weighted average number of common shares used for basic earnings per share		45,001,741		302,469,544		302,468,502
Effect of potential dilutive shares:
Warrants		1,443,874		—		—
Restricted stock units		—		109,701		—
Weighted average number of common shares and potential dilutive shares used for diluted earnings per share	$	46,445,615	$	302,579,245	$	302,468,502
Anti-dilutive shares excluded from the above reconciliation:
Warrants		—		—		—
Stock options		—		475,550		846,185
Restricted stock units		—		—		71,550