SEC Info - Ambac Financial Group Inc. - ‘10-K’ for 12/31/23

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Ambac Financial Group Inc. – ‘10-K’ for 12/31/23 – ‘EX-101.CAL’

On: Tuesday, 2/27/24, at 4:15pm ET · For: 12/31/23 · Accession #: 874501-24-40 · File #: 1-10777

Previous ‘10-K’: ‘10-K’ on 3/1/23 for 12/31/22 · Latest ‘10-K’: This Filing · 27 References:

  As Of               Filer                 Filing    For·On·As Docs:Size

 2/27/24  Ambac Financial Group Inc.        10-K       12/31/23  164:31M

Annual Report — Form 10-K — SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   6.16M 
 2: EX-10.38    Material Contract                                   HTML     70K 
 3: EX-21.1     Subsidiaries List                                   HTML     54K 
 4: EX-23.1     Consent of Expert or Counsel                        HTML     48K 
 5: EX-24.1     Power of Attorney                                   HTML     56K 
 9: EX-97.1     Clawback Policy re: Recovery of Erroneously         HTML     63K 
                Awarded Compensation                                             
 6: EX-31.1     Certification -- §302 - SOA'02                      HTML     52K 
 7: EX-31.2     Certification -- §302 - SOA'02                      HTML     52K 
 8: EX-32.1     Certification -- §906 - SOA'02                      HTML     51K 
15: R1          Document and Entity Information                     HTML    118K 
16: R2          Audit Information                                   HTML     54K 
17: R3          Consolidated Balance Sheets                         HTML    228K 
18: R4          Consolidated Balance Sheets (Parenthetical)         HTML     92K 
19: R5          Consolidated Statements of Total Comprehensive      HTML    193K 
                Income                                                           
20: R6          Consolidated Statements of Stockholders' Equity     HTML    104K 
21: R7          Consolidated Statements of Cash Flows               HTML    199K 
22: R8          Background and Business Description                 HTML    110K 
23: R9          Basis of Presentation and Significant Accounting    HTML    218K 
                Policies (Notes)                                                 
24: R10         Segment Reporting                                   HTML     55K 
25: R11         Investments                                         HTML    382K 
26: R12         Fair Value Measurements                             HTML    420K 
27: R13         Financial Guarantees in Force (Notes)               HTML     88K 
28: R14         Financial Guarantee Insurance Contracts             HTML     82K 
29: R15         Insurance Regulatory Restrictions (Notes)           HTML     79K 
30: R16         Derivative Instruments                              HTML    179K 
31: R17         Intangible Assets                                   HTML     99K 
32: R18         Variable Interest Entities                          HTML    198K 
33: R19         Long-Term Debt (Notes)                              HTML     92K 
34: R20         Revenue from Contract with Customer                 HTML     76K 
35: R21         Comprehensive Income                                HTML    122K 
36: R22         Net Income Per Share                                HTML     87K 
37: R23         Income Taxes                                        HTML    161K 
38: R24         Employment Benefit Plans (Notes)                    HTML     96K 
39: R25         Leases (Notes)                                      HTML     90K 
40: R26         Commitments and Contingencies                       HTML    112K 
41: R27         SEC Schedule, Article 12-04, Condensed Financial    HTML    263K 
                Information of Registrant                                        
42: R28         Pay vs Performance Disclosure                       HTML     61K 
43: R29         Insider Trading Arrangements                        HTML     54K 
44: R30         Reorganizations (Policies)                          HTML     75K 
45: R31         Basis of Presentation and Significant Accounting    HTML    240K 
                Policies (Policies)                                              
46: R32         Background and Business Description Reorganization  HTML     58K 
                Costs (Tables)                                                   
47: R33         Basis of Presentation and Significant Accounting    HTML     99K 
                Policies Supplemental Cash Flow Information                      
                (Tables)                                                         
48: R34         Investments (Tables)                                HTML    341K 
49: R35         Fair Value Measurements (Tables)                    HTML    392K 
50: R36         Financial Guarantees in Force (Tables)              HTML     87K 
51: R37         Financial Guarantee Insurance Contracts (Tables)    HTML    623K 
52: R38         Derivative Instruments (Tables)                     HTML    179K 
53: R39         Intangible Assets (Tables)                          HTML    108K 
54: R40         Variable Interest Entities (Tables)                 HTML    113K 
55: R41         Long-Term Debt (Tables)                             HTML     93K 
56: R42         Revenue from Contract with Customer (Tables)        HTML     72K 
57: R43         Comprehensive Income (Tables)                       HTML    124K 
58: R44         Net Income Per Share (Tables)                       HTML     84K 
59: R45         Income Taxes (Tables)                               HTML    183K 
60: R46         Employment Benefit Plans (Tables)                   HTML     96K 
61: R47         Leases (Tables)                                     HTML    130K 
62: R48         Background and Business Description Rehabilitation  HTML     80K 
                Exit Support Agreement (Details)                                 
63: R49         Background and Business Description Stipulation     HTML     48K 
                and Order (Details)                                              
64: R50         Background and Basis of Presentation - Surplus      HTML     63K 
                Note Exchange (Details)                                          
65: R51         Background and Business Description AMPS Exchange   HTML     60K 
                (Details)                                                        
66: R52         Background and Business Description - Additional    HTML     87K 
                Information (Detail)                                             
67: R53         Background and Business Description - Redemption    HTML     63K 
                of Notes (Details)                                               
68: R54         Background and Business Description - Settlement    HTML     65K 
                of RMBS Litigation (Details)                                     
69: R55         Basis of Presentation and Significant Accounting    HTML    122K 
                Policies Additional Information (Details)                        
70: R56         Basis of Presentation and Significant Accounting    HTML     52K 
                Policies FX gain (Loss) (Details)                                
71: R57         Basis of Presentation and Significant Accounting    HTML     57K 
                Policies Goodwill (Details)                                      
72: R58         Basis of Presentation and Significant Accounting    HTML     84K 
                Policies Noncontrolling Interest (Details)                       
73: R59         Basis of Presentation and Significant Accounting    HTML     49K 
                Policies Adoption of New Accounting Standards                    
                (Details)                                                        
74: R60         Basis of Presentation and Significant Accounting    HTML     76K 
                Policies Supplemental Cash Flow Information                      
                (Details)                                                        
75: R61         Basis of Presentation and Significant Accounting    HTML     51K 
                Policies Restricted Cash (Details)                               
76: R62         Segment Reporting (Details)                         HTML    161K 
77: R63         Investments - Summary of Amortized Cost and         HTML    121K 
                Estimated Fair Value of Available-for-Sale                       
                Investments, Excluding VIE Investments (Detail)                  
78: R64         Investments - Summary of Amortized Cost and         HTML     92K 
                Estimated Fair Value of Available-for-Sale                       
                Investments, Excluding VIE Investments Held by                   
                Successor Ambac, by Contractual Maturity (Detail)                
79: R65         Investments - Summary of Gross Unrealized Losses    HTML    162K 
                and Fair Values of Ambac's Available-for-Sale                    
                Investments (Detail)                                             
80: R66         Investments - Additional Information (Detail)       HTML    105K 
81: R67         Investments - Summary of Amounts Included in Net    HTML     66K 
                Realized (Losses) Gains and Other-Than-Temporary                 
                Impairments (Detail)                                             
82: R68         Investments - Summary of Roll-Forward of Ambac's    HTML     52K 
                Cumulative Credit Losses on Debt Securities for                  
                Which Portion of Other-than-Temporary Impairment                 
                was Recognized in Other Comprehensive Income                     
                (Detail)                                                         
83: R69         Investments - Summary of Sources of Collateral      HTML     73K 
                Received and Various Investment Agreement in which               
                Collateral Pledged (Detail)                                      
84: R70         Investments - Summary of Fair Value, Including      HTML     98K 
                Financial Guarantee, and Weighted-Average                        
                Underlying Rating, Excluding Financial Guarantee,                
                of Insured Securities (Detail2)                                  
85: R71         Investments - Summary of Net Investment Income      HTML     95K 
                (Detail)                                                         
86: R72         Investments (Details)                               HTML    103K 
87: R73         Fair Value Measurements - Summary of Carrying       HTML    310K 
                Amount and Fair Value of Ambac's Financial Assets                
                and Liabilities (Detail)                                         
88: R74         Fair Value Measurements - Additional Information    HTML     86K 
                (Detail)                                                         
89: R75         Fair Value Measurements - Information about         HTML     87K 
                Valuation Inputs for Fixed Income Securities                     
                Classified as Level 3 (Detail)                                   
90: R76         Fair Value Measurements - Summary of Information    HTML     53K 
                about Described Model Inputs Used to Determine                   
                Fair Value of Each Class of Credit Derivatives                   
                (Detail)                                                         
91: R77         Fair Value Measurements - Summary of Information    HTML     53K 
                about Described Model Inputs Used to Determine                   
                Fair Value of Each Class of Credit Derivatives                   
                (Detail2)                                                        
92: R78         Fair Value Measurements - Information about         HTML     67K 
                Valuation Inputs for Variable Interest Entity                    
                Assets and Liabilities Classified as Level 3                     
                (Detail)                                                         
93: R79         Fair Value Measurements - Summary of Changes in     HTML    139K 
                Level 3 Fair Value Category (Detail)                             
94: R80         Fair Value Measurements - Summary of Gains and      HTML     72K 
                Losses (Realized and Unrealized) Relating to Level               
                3 Assets and Liabilities Included in Earnings                    
                (Detail)                                                         
95: R81         Financial Guarantees in Force - Additional          HTML     64K 
                Information (Detail)                                             
96: R82         Financial Guarantees in Force - Summary of          HTML     88K 
                Financial Guarantee Portfolio Diversification by                 
                Type of Guaranteed Bond (Detail)                                 
97: R83         Financial Guarantees in Force - Summary of          HTML     68K 
                International Finance Guaranteed Portfolio                       
                (Detail)                                                         
98: R84         Financial Guarantee Insurance Contracts -           HTML    290K 
                Additional Information (Detail)                                  
99: R85         Financial Guarantee Insurance Contracts - Summary   HTML    261K 
                of Gross Premium Receivable Roll-Forward (Direct                 
                and Assumed Contracts) (Detail)                                  
100: R86         Financial Guarantee Insurance Contracts - Effect    HTML     78K  
                of Reinsurance on Premiums Written and Earned                    
                (Detail)                                                         
101: R87         Financial Guarantee Insurance Contracts -           HTML    117K  
                Summarized Future Gross Undiscounted Premiums                    
                Expected to be Collected, and Future Expected                    
                Premiums Earned, Net of Reinsurance (Detail)                     
102: R88         Financial Guarantee Insurance Contracts Financial   HTML     84K  
                Guarantee Insurance Contracts - Components of Loss               
                and Loss Expense Reserves and Subrogation                        
                Recoverable (Details)                                            
103: R89         Financial Guarantee Insurance Contracts - Summary   HTML     97K  
                of Loss Reserve Roll-Forward, Net of Subrogation                 
                Recoverable and Reinsurance (Detail)                             
104: R90         Financial Guarantee Insurance Contracts - Summary   HTML    187K  
                of Information Related to Policies Currently                     
                Included in Ambac's Loss Reserves or Subrogation                 
                Recoverable (Detail)                                             
105: R91         Financial Guarantee Insurance Contracts - Summary   HTML     51K  
                of Balance of RMBS Subrogation Recoveries and                    
                Related Claim Liabilities, by Estimation Approach                
                (Detail)                                                         
106: R92         Financial Guarantee Insurance Contracts - Summary   HTML     53K  
                of Rollforward of RMBS Subrogation, by Estimation                
                Approach (Detail)                                                
107: R93         Financial Guarantee Insurance Contracts -           HTML     80K  
                Estimated Future Amortization Expense for                        
                Insurance Intangible Asset (Detail)                              
108: R94         Financial Guarantee Insurance - Summary of          HTML     50K  
                Percentage Ceded to Reinsurers and Reinsurance                   
                Recoverable and Rating Levels (Detail)                           
109: R95         Financial Guarantee Insurance Contracts Financial   HTML    150K  
                Guarantee Insurance Contracts Earned Premiums by                 
                Geographic Location (Details)                                    
110: R96         Reinsurance (Details)                               HTML     79K  
111: R97         Insurance Contracts (Details)                       HTML     50K  
112: R98         Insurance Contracts (Details)                       HTML    123K  
113: R99         Insurance Regulatory Restrictions Additional        HTML     64K  
                Details (Details)                                                
114: R100        Derivative Instruments - Summary of Gross Fair      HTML    114K  
                Values of Individual Derivative Instruments                      
                (Detail)                                                         
115: R101        Derivative Instruments - Additional Information     HTML     68K  
                (Detail)                                                         
116: R102        Derivative Instruments - Summary of Location and    HTML     65K  
                Amount of Gains and Losses of Derivative Contracts               
                (Detail)                                                         
117: R103        Derivative Instruments - Summary of Gross           HTML     57K  
                Principal Notional Outstanding for CDS Contracts                 
                (Detail)                                                         
118: R104        Derivative Instruments - Summarize Information by   HTML     52K  
                Major Category of CDS Contracts (Detail)                         
119: R105        Derivative Instruments - Summary of Notional        HTML     56K  
                Amounts of AFS's Trading Derivative Products                     
                (Detail)                                                         
120: R106        Derivative Instruments - Summary of Notional for    HTML     58K  
                VIE Derivatives Outstanding (Detail)                             
121: R107        Financial Guarantee Insurance Contracts - Summary   HTML     57K  
                of Gross Premium Receivable Roll-Forward (Direct                 
                and Assumed Contracts) (Details)                                 
122: R108        Intangible Assets (Details)                         HTML     99K  
123: R109        Variable Interest Entities - Additional             HTML    179K  
                Information (Detail)                                             
124: R110        Variable Interest Entities - Summary of Fair Value  HTML     73K  
                of Fixed Income Securities, by Asset-Type, Held by               
                Consolidated Variable Interest Entities (Detail)                 
125: R111        Variable Interest Entities - Supplemental           HTML     57K  
                Information about Loans Held as Assets and                       
                Long-Term Debt Associated with Consolidated                      
                Variable Interest Entities (Detail)                              
126: R112        Variable Interest Entities - Summary of Carrying    HTML     95K  
                Amount of Assets, Liabilities and Maximum Exposure               
                to Loss of Ambac's Variable Interests in                         
                Non-Consolidated Variable Interest Entities                      
                (Detail)                                                         
127: R113        Variable Interest Entities Variable Interest        HTML    101K  
                Entity - Change in Fair Value of Assets and                      
                Liabilities (Details)                                            
128: R114        Variable Interest Entities Variabile Interest       HTML     52K  
                Entities - Carry Value of Secured Notes from LSNI                
                (Details)                                                        
129: R115        Variable Interest Entities Special Purpose          HTML    159K  
                Entities, including Variable Interest Entities -                 
                Summary of Assets and Liabilities (Details)                      
130: R116        Long-Term Debt (Details)                            HTML    145K  
131: R117        Revenue from Contract with Customer (Details)       HTML     89K  
132: R118        Comprehensive Income - Schedule of Changes in       HTML     84K  
                Balances of Each Component of Accumulated Other                  
                Comprehensive Income (Detail)                                    
133: R119        Comprehensive Income - Schedule of Amounts          HTML    107K  
                Reclassed Out of Each Component of Accumulated                   
                Other Comprehensive Income (Detail)                              
134: R120        Net Income Per Share - Additional Information       HTML     93K  
                (Detail)                                                         
135: R121        Net Income Per Share - Reconciliation of Common     HTML     72K  
                Shares Used for Basic and Diluted Earnings Per                   
                Share (Detail)                                                   
136: R122        Income Taxes - Additional Information (Detail)      HTML     54K  
137: R123        Income Taxes - Significant Portions of Deferred     HTML     87K  
                Tax Liabilities and Deferred Tax Assets (Detail)                 
138: R124        Income Taxes Income Taxes - Provision for Income    HTML     69K  
                Taxes Charged To Income From Continuing Operations               
                (Details)                                                        
139: R125        Income Taxes Income Taxes - Effect of Income Taxes  HTML     64K  
                on Net Income and Stockholders' Equity (Details)                 
140: R126        Income Taxes Income Taxes - Effective Tax Rates     HTML    106K  
                Differing From Prevailing Federal Corporate Income               
                Tax Rates (Details)                                              
141: R127        Income Taxes Income Taxes - Reconciliation of       HTML     50K  
                Unrecognized Tax Benefits (Details)                              
142: R128        Income Taxes Income Taxes - NOL Usage Table         HTML     60K  
                (Details)                                                        
143: R129        Income Taxes Schedule of Income Before Income       HTML     59K  
                Taxes (Details)                                                  
144: R130        Employment Benefit Plans Postretirement Health      HTML     75K  
                Care and Other Benefits (Details)                                
145: R131        Employment Benefit Plans Savings Plan (Details)     HTML     56K  
146: R132        Employment Benefit Plans Stock Compensation         HTML     77K  
                (Details)                                                        
147: R133        Employment Benefit Plans Restricted Stock Units     HTML    122K  
                (Details)                                                        
148: R134        Employment Benefit Plans Performance Units          HTML    133K  
                (Details)                                                        
149: R135        Leases Statement (Details)                          HTML    112K  
150: R136        Leases (Details)                                    HTML     50K  
151: R137        Commitments and Contingencies - Additional          HTML     53K  
                Information (Detail)                                             
152: R138        Schedule I - Summary Of Investments (Details)       HTML    106K  
153: R139        Schedule II - Condensed Financial Information of    HTML    153K  
                Registrant (Parent Company Only) - Condensed                     
                Balance Sheet (Details)                                          
154: R140        Schedule II - Condensed Financial Information of    HTML    154K  
                Registrant (Parent Company Only) - Condensed                     
                Statement of Total Comprehensive Income (Details)                
155: R141        Schedule II - Condensed Financial Information of    HTML    130K  
                Registrant (Parent Company Only) - Condensed                     
                Statements of Stockholders' Equity (Details)                     
156: R142        Schedule II - Condensed Financial Information of    HTML    132K  
                Registrant (Parent Company Only) - Condensed                     
                Statements of Cash Flows (Details)                               
157: R143        Schedule II - Condensed Financial Information of    HTML     48K  
                Registrant (Parent Company Only) Schedule II -                   
                Condensed Financial Information of Registrant -                  
                Additional Information (Details)                                 
158: R144        Schedule II - Condensed Financial Information of    HTML     60K  
                Registrant (Parent Company Only) Schedule II -                   
                Condensed Financial Information of Registrant -                  
                Income Taxes (Details)                                           
159: R145        SEC Schedule, Article 12-16, Supplementary          HTML     81K  
                Insurance Information (Details)                                  
161: XML         IDEA XML File -- Filing Summary                      XML    323K  
164: XML         XBRL Instance -- ambc-20231231_htm                   XML   7.92M  
160: EXCEL       IDEA Workbook of Financial Report Info              XLSX    470K  
11: EX-101.CAL  XBRL Calculations -- ambc-20231231_cal               XML    351K 
12: EX-101.DEF  XBRL Definitions -- ambc-20231231_def                XML   3.58M 
13: EX-101.LAB  XBRL Labels -- ambc-20231231_lab                     XML   4.36M 
14: EX-101.PRE  XBRL Presentations -- ambc-20231231_pre              XML   3.95M 
10: EX-101.SCH  XBRL Schema -- ambc-20231231                         XSD    479K 
162: JSON        XBRL Instance as JSON Data -- MetaLinks            1,062±  1.78M  
163: ZIP         XBRL Zipped Folder -- 0000874501-24-000040-xbrl      Zip   1.53M

‘EX-101.CAL’ — XBRL Calculations — ambc-20231231_cal

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27 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

11/07/23  Ambac Financial Group Inc.        10-Q        9/30/23  105:22M
10/06/23  Ambac Financial Group Inc.        8-K:5,9    10/05/23   12:360K
 5/09/23  Ambac Financial Group Inc.        10-Q        3/31/23  107:21M
 3/01/23  Ambac Financial Group Inc.        10-K       12/31/22  166:35M
 1/27/23  Ambac Financial Group Inc.        8-K:5,9     1/26/23   12:508K
 5/10/22  Ambac Financial Group Inc.        10-Q        3/31/22  110:23M
 2/24/22  Ambac Financial Group Inc.        10-K       12/31/21  156:33M
 6/30/21  Ambac Financial Group Inc.        8-K:1       6/24/21   12:350K
 5/10/21  Ambac Financial Group Inc.        10-Q        3/31/21  100:20M
 1/25/21  Ambac Financial Group Inc.        8-K:1,2,7   1/19/21   12:450K
 4/15/20  Ambac Financial Group Inc.        DEF 14A     4/15/20    1:2.9M
 3/02/20  Ambac Financial Group Inc.        10-K       12/31/19  152:36M
 5/09/19  Ambac Financial Group Inc.        10-Q        3/31/19  106:23M
 6/25/18  Ambac Financial Group Inc.        8-K:1,7,9   6/22/18    3:381K
 2/28/18  Ambac Financial Group Inc.        10-K       12/31/17  156:34M
 1/06/17  Ambac Financial Group Inc.        8-K:5,9     1/04/17    2:163K
12/13/16  Ambac Financial Group Inc.        8-K:1,5,9  12/13/16    4:262K
11/03/16  Ambac Financial Group Inc.        10-Q        9/30/16  102:28M
 2/29/16  Ambac Financial Group Inc.        10-K       12/31/15  164:44M
11/09/15  Ambac Financial Group Inc.        10-Q        9/30/15  104:28M
 8/11/14  Ambac Financial Group Inc.        10-Q        6/30/14  107:43M
 3/03/14  Ambac Financial Group Inc.        10-K       12/31/13  177:37M                                    Donnelley … Solutions/FA
 5/03/13  Ambac Financial Group Inc.        8-K:1,3,5,8 4/30/13    5:224K                                   Toppan Merrill/FA
 5/01/13  Ambac Financial Group Inc.        8-A12B                 5:1.6M                                   Toppan Merrill/FA
 3/16/11  Ambac Financial Group Inc.        10-K       12/31/10   13:6.4M                                   Donnelley … Solutions/FA
11/15/10  Ambac Financial Group Inc.        10-Q        9/30/10    8:3.2M                                   Donnelley … Solutions/FA
 6/08/10  Ambac Financial Group Inc.        8-K:1,9     6/07/10    5:656K                                   Donnelley … Solutions/FA

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Filing Submission 0000874501-24-000040 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Ambac Financial Group Inc. – ‘10-K’ for 12/31/23 – ‘EX-101.CAL’

On: Tuesday, 2/27/24, at 4:15pm ET · For: 12/31/23 · Accession #: 874501-24-40 · File #: 1-10777

Annual Report — Form 10-K — SEA’34Filing Table of Contents

‘EX-101.CAL’ — XBRL Calculations — ambc-20231231_cal

This Exhibit is an XBRL File.

27 Previous Filings that this Filing References

Annual Report — Form 10-K — SEA’34

Filing Table of Contents