Article: Ambac: No Statutory Capital Figure Yet.(Underwriters & Dealers)

Byline: Dan Seymour

Ambac Financial Group Inc. left investors hanging yesterday.

In its report for the third quarter, the New York-based bond insurer left out the one truly important number investors were looking for amid the mishmash of derivatives valuation methods and accounting minutiae - statutory capital.

Statutory capital is potentially the number that determines whether Ambac lives or dies.

The Wisconsin Office of the Commissioner of Insurance requires Ambac to maintain at least $2 million in statutory capital - defined as assets in excess of liabilities, subject to certain statutory adjustments.

If Ambac's statutory ...

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