Net Income Per Share (Tables)

12 Months Ended

Dec. 31, 2015

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 net income per share to the diluted shares used for diluted net income per share:



	Successor Ambac			Predecessor Ambac
			Period from May 1	Period from Jan 1
	Year Ended December 31,		through	through
	2015	2014	December 31, 2013	April 30, 2013
Basic weighted average shares outstanding	45,173,542	45,093,304	45,003,925	302,469,544
Effect of potential dilutive shares:
Warrants	809,834	1,786,804	1,297,620	—
Stock options	5,313	9,807	—	—
Restricted stock units	14,221	37,812	1,189	109,701
Performance stock units	3,117	5,526	—	—
Diluted weighted average shares outstanding	46,006,027	46,933,253	46,302,734	302,579,245