SEC Info - Ambac Financial Group Inc. - ‘10-Q’ for 6/30/22

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Ambac Financial Group Inc. – ‘10-Q’ for 6/30/22 – ‘EX-101.CAL’

On: Monday, 8/8/22, at 4:47pm ET · For: 6/30/22 · Accession #: 874501-22-129 · File #: 1-10777

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

 8/08/22  Ambac Financial Group Inc.        10-Q        6/30/22  108:25M

Quarterly Report — Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   5.84M 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     37K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     37K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     36K 
10: R1          Document and Entity Information                     HTML     97K 
11: R2          Consolidated Balance Sheets                         HTML    208K 
12: R3          Consolidated Balance Sheets (Parenthetical)         HTML     66K 
13: R4          Consolidated Statements of Total Comprehensive      HTML    186K 
                Income                                                           
14: R5          Consolidated Statements of Total Comprehensive      HTML     45K 
                Income (Parenthetical)                                           
15: R6          Consolidated Statements of Stockholders' Equity     HTML     92K 
16: R7          Consolidated Statements of Cash Flows               HTML    147K 
17: R8          Background and Business Description                 HTML     48K 
18: R9          Basis of Presentation and Significant Accounting    HTML     76K 
                Policies (Notes)                                                 
19: R10         Segment Reporting                                   HTML    223K 
20: R11         Investments                                         HTML    356K 
21: R12         Fair Value Measurements                             HTML    423K 
22: R13         Insurance Contracts                                 HTML    423K 
23: R14         Derivative Instruments                              HTML    175K 
24: R15         Intangible Assets                                   HTML     79K 
25: R16         Revenue Recognition and Deferred Revenue            HTML     52K 
26: R17         Comprehensive Income                                HTML    166K 
27: R18         Net Income Per Share                                HTML     82K 
28: R19         Income Taxes                                        HTML     76K 
29: R20         Commitments and Contingencies                       HTML     93K 
30: R21         Basis of Presentation and Significant Accounting    HTML     68K 
                Policies (Policies)                                              
31: R22         Segment Reporting (Policies)                        HTML     37K 
32: R23         Basis of Presentation and Significant Accounting    HTML     62K 
                Policies Supplemental Cash Flow Information                      
                (Tables)                                                         
33: R24         Segment Reporting (Tables)                          HTML    220K 
34: R25         Investments (Tables)                                HTML    334K 
35: R26         Fair Value Measurements (Tables)                    HTML    396K 
36: R27         Insurance Contracts (Tables)                        HTML    494K 
37: R28         Derivative Instruments (Tables)                     HTML    174K 
38: R29         Intangible Assets (Tables)                          HTML     85K 
39: R30         Special Purpose Entities, Including Variable        HTML    162K 
                Interest Entities (Tables)                                       
40: R31         Revenue Recognition and Deferred Revenue (Tables)   HTML     57K 
41: R32         Comprehensive Income (Tables)                       HTML    157K 
42: R33         Net Income Per Share (Tables)                       HTML     80K 
43: R34         Income Taxes (Tables)                               HTML     77K 
44: R35         Background and Business Description - Additional    HTML     63K 
                Information (Details)                                            
45: R36         Basis of Presentation and Significant Accounting    HTML     37K 
                Policies FX gain (Loss) (Details)                                
46: R37         Basis of Presentation and Significant Accounting    HTML     70K 
                Policies Additional Information (Details)                        
47: R38         Basis of Presentation and Significant Accounting    HTML     54K 
                Policies Supplemental Cash Flow information                      
                (Details)                                                        
48: R39         Segment Reporting (Details)                         HTML    157K 
49: R40         Investments - Summary of Amortized Cost and         HTML    140K 
                Estimated Fair Value of Available-for-Sale                       
                Investments, Excluding VIE Investments (Details)                 
50: R41         Investments - Summary of Amortized Cost and         HTML     78K 
                Estimated Fair Value of Available-for-Sale                       
                Investments, Excluding VIE Investments Held by                   
                Successor Ambac, by Contractual Maturity (Details)               
51: R42         Investments - Summary of Gross Unrealized Losses    HTML    105K 
                and Fair Values of Ambac's Available-for-Sale                    
                Investments (Details)                                            
52: R43         Investments - Additional Information (Details)      HTML     48K 
53: R44         Investments - Summary of Amounts Included in Net    HTML     60K 
                Realized (Losses) Gains and Other-Than-Temporary                 
                Impairments (Details)                                            
54: R45         Investments - Summary of Sources of Collateral      HTML     66K 
                Received and Various Investment Agreement in which               
                Collateral Pledged (Details)                                     
55: R46         Investments - Summary of Fair Value, Including      HTML     70K 
                Financial Guarantee, and Weighted-Average                        
                Underlying Rating, Excluding Financial Guarantee,                
                of Insured Securities (Details)                                  
56: R47         Investments - Summary of Fair Value, Including      HTML     56K 
                Financial Guarantee, and Weighted-Average                        
                Underlying Rating, Excluding Financial Guarantee,                
                of Insured Securities (Phantom) (Details)                        
57: R48         Investments - Summary of Net Investment Income      HTML     45K 
                (Details)                                                        
58: R49         Investments Investments - Equity Investments        HTML     82K 
                (Details)                                                        
59: R50         Fair Value Measurements - Summary of Carrying       HTML    262K 
                Amount and Fair Value of Ambac's Financial Assets                
                and Liabilities (Details)                                        
60: R51         Fair Value Measurements - Additional Information    HTML     68K 
                (Details)                                                        
61: R52         Fair Value Measurements - Information about         HTML    135K 
                Valuation Inputs for Fixed Income Securities                     
                Classified as Level 3 (Details)                                  
62: R53         Fair Value Measurements - Summary of Information    HTML     56K 
                about Described Model Inputs Used to Determine                   
                Fair Value of Each Class of Credit Derivatives                   
                (Details)                                                        
63: R54         Fair Value Measurements - Information about         HTML    115K 
                Valuation Inputs for Variable Interest Entity                    
                Assets and Liabilities Classified as Level 3                     
                (Details)                                                        
64: R55         Fair Value Measurements - Summary of Changes in     HTML    126K 
                Level 3 Fair Value Category (Details)                            
65: R56         Fair Value Measurements - Summary of Gains and      HTML     56K 
                Losses (Realized and Unrealized) Relating to Level               
                3 Assets and Liabilities Included in Earnings                    
                (Details)                                                        
66: R57         Insurance Contracts - Additional Information        HTML    105K 
                (Details)                                                        
67: R58         Financial Guarantee Insurance Contracts - Summary   HTML    292K 
                of Gross Premium Receivable Roll-Forward (Direct                 
                and Assumed Contracts) (Details)                                 
68: R59         Insurance Contracts - Effect of Reinsurance on      HTML     56K 
                Premiums Written and Earned (Details)                            
69: R60         Insurance Contracts - Summarized Future Gross       HTML     98K 
                Undiscounted Premiums Expected to be Collected,                  
                and Future Expected Premiums Earned, Net of                      
                Reinsurance (Details)                                            
70: R61         Insurance Contracts Financial Guarantee Insurance   HTML     62K 
                Contracts - Components of Loss and Loss Expense                  
                Reserves and Subrogation Recoverable (Details)                   
71: R62         Insurance Contracts - Summary of Loss Reserve       HTML     74K 
                Roll-Forward, Net of Subrogation Recoverable and                 
                Reinsurance (Details)                                            
72: R63         Insurance Contracts - Summary of Information        HTML    171K 
                Related to Policies Currently Included in Ambac's                
                Loss Reserves or Subrogation Recoverable (Details)               
73: R64         Insurance Contracts - Summary of Information        HTML     44K 
                Related to Policies Currently Included in Ambac's                
                Loss Reserves or Subrogation Recoverable (Phantom)               
                (Details)                                                        
74: R65         Insurance Contracts - Summary of Balance of RMBS    HTML     38K 
                Subrogation Recoveries and Related Claim                         
                Liabilities, by Estimation Approach (Details)                    
75: R66         Insurance Contracts Financial Guarantee Insurance   HTML     35K 
                Contracts - Summary of Percentage Ceded to                       
                Reinsurers and Reinsurance Recoverable and Rating                
                Levels (Details)                                                 
76: R67         Insurance Contracts - Estimated Future              HTML     66K 
                Amortization Expense for Insurance Intangible                    
                Asset (Details)                                                  
77: R68         Insurance - Summary of Percentage Ceded to          HTML     38K 
                Reinsurers and Reinsurance Recoverable and Rating                
                Levels (Details)                                                 
78: R69         Insurance Contracts Earned Premiums by Geographic   HTML     36K 
                Location (Details)                                               
79: R70         Insurance Contracts Financial Guarantee Insurance   HTML     37K 
                Contracts - Insurance Intangible Asset (Details)                 
80: R71         Insurance Contracts - Premium Earned (Details)      HTML     70K 
81: R72         Insurance Contracts-Puerto Rico                     HTML     55K 
82: R73         Derivative Instruments - Summary of Gross Fair      HTML     94K 
                Values of Individual Derivative Instruments                      
                (Details)                                                        
83: R74         Derivative Instruments - Additional Information     HTML     58K 
                (Details)                                                        
84: R75         Derivative Instruments - Summary of Location and    HTML     59K 
                Amount of Gains and Losses of Derivative Contracts               
                (Details)                                                        
85: R76         Derivative Instruments - Summary of Notional        HTML     49K 
                Amounts of AFS's Trading Derivative Products                     
                (Details)                                                        
86: R77         Derivative Instruments - Summary of Notional for    HTML     43K 
                VIE Derivatives Outstanding (Details)                            
87: R78         Intangible Assets (Details)                         HTML     76K 
88: R79         Special Purpose Entities, Including Variable        HTML     87K 
                Interest Entities - Additional Information                       
                (Details)                                                        
89: R80         Special Purpose Entities, Including Variable        HTML     49K 
                Interest Entities - Summary of Fair Value of Fixed               
                Income Securities, by Asset-Type, Held by                        
                Consolidated Variable Interest Entities (Details)                
90: R81         Special Purpose Entities, Including Variable        HTML     46K 
                Interest Entities - Supplemental Information about               
                Loans Held as Assets and Long-Term Debt Associated               
                with Consolidated Variable Interest Entities                     
                (Details)                                                        
91: R82         Special Purpose Entities, Including Variable        HTML     61K 
                Interest Entities - Summary of Carrying Amount of                
                Assets, Liabilities and Maximum Exposure to Loss                 
                of Ambac's Variable Interests in Non-Consolidated                
                Variable Interest Entities (Details)                             
92: R83         Variable Interest Entities Special Purpose          HTML    114K 
                Entities, including Variable Interest Entities -                 
                Summary of Assets and Liabilities (Details)                      
93: R84         Revenue Recognition and Deferred Revenue (Details)  HTML     62K 
94: R85         Comprehensive Income - Schedule of Changes in       HTML     95K 
                Balances of Each Component of Accumulated Other                  
                Comprehensive Income (Details)                                   
95: R86         Comprehensive Income - Schedule of Amounts          HTML     92K 
                Reclassed Out of Each Component of Accumulated                   
                Other Comprehensive Income (Details)                             
96: R87         Net Income Per Share - Additional Information       HTML     85K 
                (Details)                                                        
97: R88         Net Income Per Share - Reconciliation of Common     HTML     60K 
                Shares Used for Basic and Diluted Earnings Per                   
                Share (Details)                                                  
98: R89         Net Income Per Share Schedule of Basic and          HTML     52K 
                Dilutive Securities for EPS (Details)                            
99: R90         Income Taxes - Additional Information (Details)     HTML     38K 
100: R91         Income Taxes Income Taxes - Provision for Income    HTML     64K  
                Taxes Charged To Income From Continuing Operations               
                (Details)                                                        
101: R92         Income Taxes Income Taxes - NOL Usage Table         HTML     38K  
                (Details)                                                        
102: R93         Income Taxes Schedule of Income Before Income       HTML     43K  
                Taxes (Details)                                                  
103: R94         Commitments and Contingencies - Additional          HTML     37K  
                Information (Details)                                            
106: XML         IDEA XML File -- Filing Summary                      XML    214K  
104: XML         XBRL Instance -- ambc-20220630_htm                   XML   7.90M  
105: EXCEL       IDEA Workbook of Financial Reports                  XLSX    303K  
 6: EX-101.CAL  XBRL Calculations -- ambc-20220630_cal               XML    270K 
 7: EX-101.DEF  XBRL Definitions -- ambc-20220630_def                XML   2.27M 
 8: EX-101.LAB  XBRL Labels -- ambc-20220630_lab                     XML   2.95M 
 9: EX-101.PRE  XBRL Presentations -- ambc-20220630_pre              XML   2.50M 
 5: EX-101.SCH  XBRL Schema -- ambc-20220630                         XSD    312K 
107: JSON        XBRL Instance as JSON Data -- MetaLinks              654±  1.14M  
108: ZIP         XBRL Zipped Folder -- 0000874501-22-000129-xbrl      Zip   1.14M

‘EX-101.CAL’ — XBRL Calculations — ambc-20220630_cal

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2 Previous Filings that this Filing References

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

 3/02/20  Ambac Financial Group Inc.        10-K       12/31/19  152:36M
 5/01/13  Ambac Financial Group Inc.        8-A12B                 5:1.6M                                   Toppan Merrill/FA

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Filing Submission 0000874501-22-000129 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Ambac Financial Group Inc. – ‘10-Q’ for 6/30/22 – ‘EX-101.CAL’

On: Monday, 8/8/22, at 4:47pm ET · For: 6/30/22 · Accession #: 874501-22-129 · File #: 1-10777

Previous ‘10-Q’: ‘10-Q’ on 5/10/22 for 3/31/22 · Next: ‘10-Q’ on 11/8/22 for 9/30/22 · Latest: ‘10-Q’ on 11/7/23 for 9/30/23 · 2 References: To: Ambac Financial Group Inc. – ‘10-K’ on 3/2/20 for 12/31/19 To: Ambac Financial Group Inc. – ‘8-A12B’ on 5/1/13

Quarterly Report — Form 10-QFiling Table of Contents

‘EX-101.CAL’ — XBRL Calculations — ambc-20220630_cal

This Exhibit is an XBRL XML File.

2 Previous Filings that this Filing References

Previous ‘10-Q’: ‘10-Q’ on 5/10/22 for 3/31/22 · Next: ‘10-Q’ on 11/8/22 for 9/30/22 · Latest: ‘10-Q’ on 11/7/23 for 9/30/23 · 2 References:

Quarterly Report — Form 10-Q

Filing Table of Contents